The study of accounting. Accounting for dummies or in simple words about the complex

An entrepreneur is successful when he makes decisions instantly in non-standard situations. To understand the laws, the nuances of taxation, you need knowledge. Learn accounting online! We'll tell you how to do it.

The tax code is boring reading, but knowing it often relieves you of responsibility. Calculate profits, calculate salaries, and minimize them, take into account fixed assets, optimize the main expense items ... The chief accountant always has a lot to do. But when the business owner understands the intricacies of accounting and taxation, the risk that the accountant will run away with a profit or the tax authorities will pay a fine is reduced many times over. Even if a person does not have a higher economic education, a clear knowledge and understanding of the basics of accounting will give significant advantages.

When a business is just at the start, accounting is necessary for the manager, like air. You can’t walk along the edge in the abyss in the dark. The allegory is formidable, but business is competitive environment where it is better to arm yourself with knowledge initially. To do this, you do not need to get a second or third higher education. No more good accounting courses! In the Internet space, they are presented generously: consider 7 programs distance learning, for which it is necessary or not to pay, we learn about the books of practitioners, which are a guide to action.

Public information is distributed free of charge, but those who have acquired valuable information through hard work would gladly be rewarded for its dissemination. In paid accounting courses, the program is richer, and knowledge is more interesting. Let's look at 3 examples.

School of Accountants Kontur

"Kontur" thoroughly approached the creation of a comprehensive training in accounting. On the website of the School, you can watch interesting webinars, sign up and take online courses, learn the basics for free, read last news and articles.

At webinars, students ask questions, discuss situations, gain practical knowledge. There are 8 courses offered, they correspond to the professional standard "Accountant" with codes A or B, the cost starts from 6,900 rubles:

1. Accounting at OSNO
2. Accounting and tax accounting, reports, tax planning in OSNO
3. VAT for practitioners
4. Accounting and tax accounting, reports, tax planning in the USN
5. Accounting under the simplified tax system
6. income tax
7. Reports, tax accounting and planning in OSNO
8. salary, average salary

Site visitors are informed about future updates in online courses, a demo course (free) for calculating vacation pay is available.

Netology Course

This is an author's course that promises to give answers to questions: are taxes paid correctly, is it time to optimize expenses, and will there be any problems during verification. The cost is low - 490 rubles. for the entire course, training videos and a work plan are posted. These are definitely not courses for the chief accountant, but for directors who begin to understand aspects of accounting, they are suitable. Among the teachers are the heads of consulting and outsourcing companies. The block of knowledge corresponding to one lesson is accompanied by verification tasks. Here are some examples:

• Accounting in business
• How to organize it
• Accounting and taxation
• Taxes, fees
• Money, trade, warehouse and other
• Personnel and salaries
• Rookie Mistakes
• How to prepare for the test

When the student has passed the proposed lessons, it is time for the final test.

1C video courses on working in 1C accounting products

The developer of services and ready-made solutions for entrepreneurship offers video courses own production. Tutorials are devoted to work in modifications 1C:

1. Accounting 8
2. salary
3. Trade management, production
4. Configuration
5. Programming
6. Annual report 6-NDFL
7. Retail 8
8. Payroll and personnel management
9. Concepts
10. In trading functionality
11. In a regulated account

The courses are useful for improving the skills of existing accountants, economists. It would be good for personnel officers and programmers to get acquainted with them. For 90 days of training you have to pay 2100 rubles. The course has 800 hours of videotapes, where teachers are experts training center 1C. Those who want, but do not dare to start, are advised to free examples of video courses, access to cloud versions. To master 1C is already half to become an accountant, because typical accounting entries, automated accounting reports and standard operations were originally laid there.

Free accounting courses

Knowledge is a valuable gift, but you don't have to pay for it! Runet offers interested online accounting courses without payment. Consider the essence of the proposal on 2 examples.

Free courses Cuba

The video course is designed for 4 months, upon completion a certificate is issued. 3 programs are available - for a director (as they say, for dummies), for a payroll accountant (for career beginners), for an accountant under the simplified tax system. The project was created by the developers of Kontur.Accounting and promises practical guide experts. The lessons are illustrated with comics, visual situations of practitioners. Knowledge is grouped into 8 lessons, where each contains a video and verification tests with tasks.

The program announces the basics:

• accounting
• labor laws
• Hiring workers
• Payroll
• Benefits of Taxation Systems
• Personal income tax accruals
• Maintaining the Organization on the simplified tax system

Online Accounting Knowledge Base "My Business"

An entire web resource is devoted to one topic - learning accounting, but you will not find video tutorials here. The site contains articles on the following topics:

• About registration and what happens after the creation of the company
• About making deals
• About the rules for accepting payments, contributions and withdrawals
• About taxes and reporting
• On accounting for operations and personnel
• How tax regimes are combined

There are more than a dozen articles, the publication analyzes in detail a separate legal situation. The case is considered from all angles, demonstrated by examples. Do it yourself when you have time and desire! The database contains sections with innovations in legislation, a blog where questions are asked, debriefing on the example of specific situations.

Accounting Literature

The book is the best gift and a storehouse of knowledge. The list of informative books written by distinguished accountants and economists is a must-read for those who yearn to conquer accounting with its complexities and snags.

E. Elgina. Taxes in 2 hours

The narration in a simple and unobtrusive form is about how much taxes an entrepreneur pays in Russia, what duties are burdened by domestic business, what are the penalties for tax violations and how to avoid them for a seasoned businessman, start-up, chief accountant.

The book will honestly tell about the relationship between the state and entrepreneurs. Blocks "question - answer" will help in the development of accounting science, combined with easy reading. Read

A. Hartwich. Accounting from scratch: tutorial

The book is designed for independent study of accounting without connection with the study of related economic and legal disciplines: the minimum amount of information from these disciplines is already contained in the book.

The publication is addressed to a wide range of people who are not professionals in accounting. There is theory, accounting rules, a logical explanation of accounting operations and procedures. The reader's time is not wasted with the long titles of the laws, the relationship and practice is given. Read

P. Menshikov. Bookkeeping without hassles

There is no theory in the book, it contains practical advice. The author is the chief accountant, maintains a blog and writes articles for the Glavbukh magazine. The publication is addressed to chief accountants and will help build the work of corporate accounting. The writer advises how to create not just a service, but a highly paid division, build harmonious relationships with management and within the company, among colleagues. Read

A. Smooth. 100 lessons for beginners in 1C Accounting 8

The author's attention is focused on the intricacies of version 8.3, the automation of calculations and the advantages of electronic accounting. The product contains innovations that it is important for an accountant to know about. After all, he spends round the clock in 1C!

Functions and algorithms, reporting and accounting of fixed assets, programming and work with intangible assets! Briefly, succinctly, concisely about directories, classifiers, banks, counterparties and currency. Read

The Importance of Practice and Testing Knowledge

Chief accountants, experts, heads of consulting bureaus did not fall there from the sky and were not born immediately in the chair of chiefs. Every skill comes from experience. practical work, because the theory does not last long. Accounting work is a painstaking task, learned in practice, forcing people to stay at work during the reporting periods and not only. From the advice of "experienced" it is clear that the determination of many forced to start small even in the years of study - to take on the service of a very small business, earn extra money in the evenings and holidays, look for small companies competent accountants-mentors, open your own business or go up the career ladder. Among the recommendations are to improve your skills, listen carefully to the experienced, do not hide from work and new horizons.

When you master the quintessence of theory, it must be trained in practice. The Internet will again come to the rescue, where there are useful sites with tests and simulators. Try your hand or and pull up the weak links in the skill chain.

Accounting crossword is a simple and interesting way checking knowledge of the terminology used by accountants. Explore with pleasure.

Accounting Crossword (pdf opens on click)

In order not to delay the start in accounting and practice in own business, without delay, study the source you like which you learned about in this post. Recall that these are paid and free online courses, webinars, educational articles, books from the pros, tests and web simulators. Keep your business and profits under control!

If you have something to add on the topic, feel free. Leave comments!

Perhaps you have a desire to understand accounting issues, or you are a novice entrepreneur, director, and you need to immerse yourself in the documentary financial accounting of your organization. Then you should first familiarize yourself with accounting for dummies.

So, let's get down to the basic concepts of this science.

Basic terms

Surely, many of you in your life had to deal with unknown accounting words and terms. Accounting contains many specific concepts.

We list from them those definitions of accounting that even "dummies" need to know:

• Assets- property of enterprises, which includes fixed assets, other long-term investments (including intangible assets), working capital, financial assets;
• Passive- borrowed funds, the totality of debts and obligations of the organization (the opposite is an asset);
• Debtors- enterprises or persons having debts to this enterprise.
• Lenders- an enterprise or person to which this enterprise (institution, organization) has a debt.
• Trading revenue- amount of money received trade organization, the seller from the sale of a consignment of goods or for a certain period (period) of time.
• Financial results- results economic activity enterprise or its divisions, increase (or decrease) in the cost of equity capital. Determined by comparing costs with income received; the main indicators characterizing the financial results - profit and loss (according to the results of work for all types of activities).
• VAT (Value Added Tax)- one of the types of federal taxes in the Russian Federation, a tax levied on enterprises on the amount of value added at this enterprise, calculated as the difference between the proceeds from the sale of goods and services and the amount of raw materials, materials, semi-finished products received from other manufacturers.
• personal income tax (personal income tax)- federal basic tax paid individuals. Among the taxpayers are legally distinguished tax residents Russian Federation (actually staying on the territory of the Russian Federation for at least 183 days in a calendar year) and tax non-residents.
• penalty- a type of penalty, and therefore it is subject to the rules relating to the penalty. The peculiarity is that it is calculated as a percentage of the value of the violated obligation, but is collected from the debtor not once, as a penalty, but is paid for every day or even hour of violation of the terms established by the contract.
• Founders— the founders of the company, individuals and legal entities who voluntarily founded a new enterprise, attracting capital investors to participate in it, or personally invested their capital in the organized company.
• Authorized capital- organizational and legal form of capital, the amount of which is appointed by the constituent documents or the legislation of the Russian Federation. Includes: par value of issued shares, investment amount public funds or private share contributions, transfer of buildings, structures, equipment to the balance of the organization being founded, material assets, the right to use natural resources.
• Accountant- the official responsible for the financial accounting and reporting of the organization.

In other words, an accountant is a competent worker in the accounting department of any organization. The guardian of order in the world of numbers and documents and just a well-paid respected profession.

Of course, this is not all the terms used in accounting. It is also important, in the process of deeper study, to get acquainted with the tasks, methods and principles of accounting and regulatory documentation.

Features of studying accounting for dummies

Accounting software greatly facilitates the work of accountants, reducing their labor costs.

But do not immediately sit down for the program. So you will most likely only get more confused. Be sure to start with the basic platform of theoretical knowledge of this bookkeeping craft.

It may be better to start practicing with paper accounting workflow, keeping all accounting manually in the journal of business transactions, while filling out primary documents, order journals, statements and financial statements.

Here a number of difficulties arise: where to study from scratch and where to start? Next, we will answer your questions.

Where and how is it better to study from scratch?

If, nevertheless, you want to enrich yourself with knowledge and experience in accounting and you are not afraid of painstaking work and responsibility, then follow on to understand where to start.

Much depends on the degree of depth of knowledge and your need for it.

Let's list the options:

• university. You can immediately go to study at a university if you have a complete secondary education, and get a higher education with professional qualification Accountant at the Faculty of Accounting, Analysis and Audit. In the future, just improve your skills.
• College (technical school). You can get good knowledge in college. As a result, it will be secondary specialized education and the specialty "Accounting, analysis and control."
• Training courses. Alternatively, you can go to prestigious specialized courses. At the end of the course, either a certificate or a certificate is issued.
• Self-study (at home). For this, special literature is studied, people go through online courses and webinars. You can subscribe to periodical journals. In order to find a job as an accountant in the future, it is mandatory to undergo an internship and training on a software product.

Everyone chooses a suitable way of learning for himself. But keep in mind that with a diploma, almost all doors will be open to you.

Where to start?

The difficulties that all beginners face in accounting lie in a misunderstanding of the terminology. Therefore, the first stage is the study of the basics of this discipline. The second stage should go according to your needs.

If you are a manager and you need to understand accounting and tax reporting, then proceed to study the financial result and the taxation system in the organization.

And already, gradually, analyze accounting for accounts, articles, individual sections of accounting up to accounting entries.

Helps you learn about the methods and ways of keeping records of objects used in your enterprise.

If you have organized your own company and want to do your own bookkeeping, then follow practical steps, start with the constituent documents, more precisely, with accounting for the authorized capital.

If your knowledge is zero, and plans to conquer accounting, then proceed to the educational course that is given in colleges and institutes. Accordingly, you study in stages from theoretical and practical foundations accounting to accounting.

step by step tutorial

Let's summarize all of the above and draw up an approximate step-by-step plan:

1. Book study for beginners with practical tasks.
2. Acquisition of serious literature on in-depth accounting and taxation, analysis and audit. Or it may be the end of special courses.
3. Application of knowledge in industrial practice or in a personal business.
4. Employment. Start your career as an accountant under the guidance of a more experienced mentor.

Special tests help to check your knowledge at any stage. There are many options for step-by-step training. For example, you can study remotely, combining with work.

How to select information?

In a huge array of information on the Internet, among the many books and manuals, it is not easy to find exactly what you need. It can be a self-instruction manual, an accountant's ABC, accounting for dummies, etc. At the same time, some authors are classics of accounting, but in demand to this day.

And yet, when choosing, you need to consider:

• relevance of information;
• rating of the author of courses or books;
• volume and subject of educational material.

Therefore, do not rush to immediately buy a complex and expensive book or pay for courses that promise to cover short time the whole bookkeeping.

This may be premature or unjustified. First, read the content, reviews, some manuals can be visually viewed and even downloaded.

Best Books:

№	Name	Year	Publishing house
1	Accounting Tutorial" Ponomareva G.A.	2006	Prior
2	Workshop on accounting, Donchenko N.B., Kirillova N.A., Shvetskaya V.M.	2010	Dashkov and K
3	"Accounting from scratch", Gartvich A.V.	2013	Peter
4	Accounting theory, Alborov R.A.	2016	FGBOU VO Izhevsk State Agricultural Academy
5	"The accountant's ABC: from advance payment to balance" Bukina O.A.	2017	Phoenix

Documentation

• Tax code Russian Federation(chapters on VAT, income tax, personal income tax and insurance premiums).
• Chart of accounts (economic).
• FSBU, industry and internal standards (PBU, method. instructions and accounting policy).
• IFRS documents.

Algorithm for studying the basics of accounting

We present the study of the basics of accounting for dummies in the form of a summary.

Essence and tasks of accounting

The original concept is as follows:

Accounting– formation of documented systematized information about the objects provided for by this federal law, in accordance with the requirements established by this Federal Law, and the preparation of accounting (financial) statements on its basis.

In other words, accounting refers mainly to systematic, permanent accounting and generalization of business transactions on the conduct of an enterprise.

And this is done by collecting, registering, organizing and storing documents on the property and obligations of the organization.

Briefly about tasks:

• correct and timely adoption of measures for the necessary calculations and obligations;
• operational control over the reliability and correctness of information in accounting documents;
• timely assignment of accounting data to accounting registers, etc.

Subject and methods of accounting

Subject - continuous economic process enterprises, due to accounting objects:

• property (economic means - Asset),
• liabilities (sources of funds - Liabilities),
• business transactions (accounting records based on documents).

The method of accounting is a postulate of methodological methods of accounting, which reflect in the aggregate the movement and condition of economic assets and their sources.

It consists of the following main elements:

Elements	Techniques (methods)	essence
Primary Observation	Documentation	The process of documentary collection and formation of written evidence of the facts of the completion of a business transaction.
	Inventory	Availability check, calculation, description, weighing, reconciliation, evaluation of identified funds and comparison of the balance sheet property of actual data with accounting data.
Cost measurement	Grade	Acceptance of monetary measurement of accounting objects.
	Calculation	Calculation method production costs for the sale of a unit of production in monetary terms.
Grouping and organizing information	Accounting accounts	Reception of grouping on the accounts of information about the current state of assets and liabilities.
	double entry	A method for simultaneous registration of data on business transactions and other facts of economic activity in the same amount of money in two or more accounting accounts, using the debit and credit of mutually linking accounts, ensuring equality between the asset and liability of the balance sheet.
Summarizing information	Balance sheet	A generalized tabular form of the document, compiled in certain date, which is a source of information about the property and financial position an enterprise in which property is grouped according to the composition, location and sources of its formation, valued in monetary terms.
	Financial statements	A list of consolidated reporting forms, which contains information collected for a certain period of time (reporting period) and summarized in a tabular form about the property, liabilities and financial results of the organization.

It is important to know that using the documentation method, primary documents are drawn up in the accounting department, which are drawn up at the time or immediately after the business transactions are performed.

It is necessary to fill out the forms correctly and completely so that they confirm the legal legality of the actions taken.

Forms of primary documents are contained in albums of unified forms of primary accounting documentation. By the way, the legislation of the Russian Federation allows the preparation of forms of documents independently developed in the organization. However, in reality this does not apply to the entire “primary”.

Here is an example of documentation cash transactions. In cash (cash) transactions (Sch50), when processing primary documents:

• the posting of funds must be documented by a cash receipt order (PKO).
• spending - by an account cash warrant (RKO).

In addition, each operation is accompanied by an entry in the cash book, and PKO and RKO are recorded in the corresponding register.

How the methodological method of evaluation is applied, let's consider the example of non-current assets, namely fixed assets (Sch01).

According to RAS/6, they are evaluated by:

• initial cost (actual cost of fixed assets without VAT) using SC08 "Investment in non-current assets".
• replacement cost (as a result of property revaluation).
• residual value (the value of the fixed asset minus the accrued depreciation on it).

Example:

• Receipt of equipment from the supplier D08 K60 = 25,000 rubles.
• Services transport company D08 K76 = 500 r.
• Installation of equipment from an intermediary D08 K76 = 15,000 rubles.
• After putting the equipment into operation, next month, accrued depreciation D20 K02 \u003d 1000 rubles.

D	08			To
	Opening balance: 0
25000
500
15000				40500
Debit turnover: 40500				Credit turnover: 40500
	Ending balance: 0
D	01			To
	Sn:=0
40500				1000
TO: 40500				KO=1000
	Sk=39500
D	02			To
			Sn:=0
				1000
				KO=1000
Ending balance:			Sk=1000

Initial cost \u003d 25000 + 500 + 15000 \u003d 40500 rubles.

Residual value \u003d 40500-1000 \u003d 39500 rubles.

By the way, when calculating the depreciation of property, the depreciation method is used.

This is the inclusion of the cost of fixed assets in the cost of the goods or services produced. In accordance with the Tax Code of the Russian Federation, there are two types: linear and non-linear.

The application of accounting techniques is associated with compliance with the principles.

Accounting principles

Principles - established in the foundation of accounting science generally accepted rules of business activities and properties of economic processes.

Let's name the two main ones: the principle of monetary measurement (in the currency of one's country) and the principle of double entry.

The rest are considered procedural. These are the principles of isolation and self-sufficiency (autonomy), the operating (working) organization, objectivity, prudence, accruals (registration of income (revenue) and compliance), periodicity and confidentiality.

Let's look at an accrual example.

Based on it, the accrual method arose. It is used in terms of income and expenses of the company to fix them in a particular reporting period. It does not matter when payment for goods or services is received. That is, the revenue part is considered according to their shipment.

For example: an organization on OSNO, which means it works with VAT. In January 2019, 180 pairs of skis were shipped in the amount of 1,062,000 rubles. (including VAT: 18%), payment for them was received in February 2019 826,000 rubles. VAT included.

Here, accrued incomes are taken into income: 1,062,000 - 162,000 \u003d 900,000 rubles.

• D 62 K 90 \u003d 1,062,000 rubles. – shipped skis to buyers.
• D 90 K 68 = 162,000 p. - VAT is charged to the budget payable.
• D 51 K 62 = 800,000 p. - credited to the account of payment for skis.

At the same time, the costs of ski production should be accrued in the same period as income. Those. wages, taxes, depreciation of machines, etc. are charged in January.

An alternative method is the cash method.

With it, the fixation of income and expenses is made in the amount of the amounts of payments received for skis or in the amount of the repaid accounts receivable by them.

Accordingly, according to the example, "cash" income will be considered: 826,000 - 126,000 \u003d 700,000 rubles.

As for expenses, it will not be possible to take them into account in full, but only in the amount in which they are paid.

At the same time, there are certain nuances. So, if it concerns materials, then only their written off for production and paid volume will be reflected in the costs. If it is a salary and contributions, then the debt on them must be repaid.

Depreciation costs for fixed assets can be taken into account in full if these fixed assets are paid.

Not everyone can work with the cash method.

According to the laws of the Russian Federation, this method is suitable only for those enterprises whose revenue has not exceeded 1,000,000 rubles. for the previous 4 quarters in each (excluding VAT). By the way, from January 1, 2019, the tax rate will increase to 20%.

So, methodological techniques and principles are necessary for the conduct and organization of accounting. Methods for accounting for objects are prescribed in the Accounting Regulations and IFRS. The choice of this or that method is reflected in the Accounting policy of the enterprise and is applied in practice.

Accounts

Current accounting, orderliness and control over business transactions provide accounting accounts.
Accounting account is digital code or a cipher to reduce and automate accounts.

Its purpose in permanent accounting:

• the state of internal settlements and movement for each homogeneous group of means of organization and sources of their formation;
• status of external settlements with other enterprises.

Chart of accounts - a systematic list of all balance sheet accounts or, in other words, an ordered digital series of balance sheet accounts by sections, combining accounts into homogeneous groups by purpose, structure and economic content.

Accounts according to their content are divided into:

• active;
• passive;
• active-passive.

The structure (scheme) of the account is a debit, credit, turnover and balance:

• Debit- a term denoting the left side of the accounting account, presented in graphical form (D). Accordingly, the credit will be the right side of the account (K).
• On active accounts for debit, an increase in the accounting object is determined, for credit - a decrease. On passive accounts it is always the other way around.
• Turnovers on accounts- final entries for debit and credit of accounting accounts. They are called debit (Od) or credit (Ok).
• Balance- the balance (initial CH and final balance Sk) on the account of accounting for economic assets or sources of their formation.

A variation between total entries for debit and credit accounts.

The most obvious way to reproduce the structure of the account is to draw a T-shaped diagram or an “airplane”.

See diagrams:

An active-passive account has a balance of both debit and credit.

According to their structure, the accounts are called:

• synthetic (first order);
• analytical (sub-accounts of the second order), etc.

That is, an additional number is added to the account number through a dot or dash. For example, the account of investments in non-current assets 08 stands for the acquisition of intangible assets 08.5.

Accounts are also divided into groups according to their purpose.

Accounts can be classified according to their purpose as follows:

The plan of self-supporting accounts contains 99 ciphers.

The society may not use all the accounts. When drawing up an accounting policy, the accounting department determines which accounts will be required to account for transactions occurring at this enterprise.

How to learn to make wiring?

When the study of accounting accounts is over, we learn how to make correct accounting entries or postings. First, let's figure out what wiring is.

accounting entry - a documented relationship between a debit and credit account indicating the amount of a business transaction and subject to registration.

In other words, it is encrypted information about production processes enterprises.

AT entrepreneurial activity each organization undergoes many different operations: the purchase of materials, payment to suppliers of goods from the current account, issuance wages and etc.

How can accounting take into account all this? Here the correspondence of accounts is applied, i.e. two interrelated (corresponding) accounts participating in this operation are selected, and then the amount is posted to the debit of one account and to the credit of the other.

For example, issued from the cash desk to an accountable person (on application) for materials 100 rubles.

• select 2 accounts for this operation - these are Sch50 "Cashier" and Sch71 "Settlements with accountable persons".
• we see that the increase in accounting objects goes according to the active Sch71 (on the right), and the decrease - according to the active Sch50 (left).
• we make a double entry, i.e. we write down these 100 rubles at the same time. in debit Sch71 and credit Sch50.

The wiring looks like this: D71 K50 = 100 r.

The same will be true for other business transactions. But most importantly, in order to draw up the correct entries, you need to correctly determine the correspondence of the accounts.

Important! In practice, a record of postings on account analytics must be kept.

Wrong, everything can be corrected.

But, you know, you can’t just delete a transaction or transaction in the last month, or even quarter or year. So all past reporting and numbering will “fly off”!

Once upon a time, in accounting, they used the “red storno” to correct errors. Wrong entry highlighted in red ink.

Now in 1C accounting information the same posting is done, but by minus.

This is not allowed in cash accounting. A correction document will also help here. Remember that only lazy people do not make mistakes.

How long to study?

Here it is necessary to take into account the presence of already existing education, opportunities and desires.

Keep in mind to become a chief accountant to a person with a higher economic education You need to work in accounting for 3 years and preferably at the same company. So take courage and go for it!

Andrey Kryukov's book "Accounting from scratch" will help anyone who wants to understand such a complex area as accounting. It is suitable for beginners as well as entrepreneurs. Many who decided to study accounting on their own quickly stopped, realizing that it was almost impossible to get their bearings in this. And that's exactly what it seems to those who have no idea what it is.

With the help of this book, it will be easy to understand the basic terms and concepts that are explained here. in plain language. You will understand the difference between debit and credit, how the cash flows in the company. You will learn how accounting is regulated by the state in an organization, how taxes are related to it, what inventory is, how to evaluate costs and profits. You will learn to understand accounts and postings, you will be able to draw them up on your own after some practice. The book provides knowledge about the tasks of accounting, its principles and methods. Gradually plunging into the specifics of accounting activities, you will learn to feel confident, performing necessary work which will no longer cause misunderstanding and rejection.

On our website you can download the book "Accounting from scratch" Kryukov Andrey Vitalievich for free and without registration in fb2, rtf, epub, pdf, txt format, read the book online or buy a book in an online store.

Tit Nhat Khan wrote a book on how to remain calm despite the surrounding sounds, how to be calm in turbulent places. Breathing exercises and mindfulness techniques will help you live in the present, enjoy the beauty and harmony of the world and get to know yourself better.

Errors in accounting lead to trouble not only for the accountant, but also for the head of the enterprise. Besides, financial losses can be very painful for the company.

To maintain the level of professionalism, it is necessary to constantly learn and follow changes in legislation. For those who begin to study accounting on their own, specialized literature becomes the only teacher whose choice depends on the existence in this difficult profession.

1. Krutyakova “VAT. The practice of calculation and payment "

Change information is in order. Complex issues of taxation are considered in detail, including those discussed in arbitration courts. The book was written by one of the best specialists in value added tax, an experienced lecturer. Accountants, auditors and tax consultants are well acquainted with the works of T. L. Krutyakova, whose qualified recommendations and interpretations can always be put into practice. This book It will also be useful for business leaders, employees of financial services and students studying accounting.

2. Hartwich "1C: Accounting 8 at a glance"

A textbook for those who master the program "1C: Accounting 8" and are trying to understand the conduct of computer accounting. While reading the book, you can simultaneously apply knowledge in working with the program. The language of presentation is simple and understandable, the publication is well designed and richly illustrated. The textbook will be useful to an accountant with basic PC skills. Mastering the program "1C: Accounting 8" according to the book by A.V. Gartvich is fast and does not cause difficulties.

3. Hartwich “Accounting from scratch. Tutorial "

Explanation of the basics of accounting and the rules of its conduct in connection with the economy. In the process of studying the book, the logic of accounting procedures becomes clear. The author does not overload the presentation with references to laws and other legislative acts, all attention is focused on the relationship between accounting and the economy of the enterprise and the rules of accounting. The book is intended for self-learning the basics of accounting with minimal involvement of information from the field of economics and jurisprudence. Readers with no experience in accounting will be able to learn the basics of the profession in this manual.

4. Veshunova, Zinko “REPO operations. Legal regulation, accounting, taxation and audit”

A REPO transaction is an agreement on the sale of property with the condition of repurchase at an agreed price. The popularity of such transactions in our market is growing, as they are beneficial to both parties: the lender reduces their risks, the borrower receives property for favorable conditions. REPO is an effective refinancing mechanism, at the same time, it was these transactions that caused financial crisis 2008.

The book discusses the legal aspects of regulating operations for such transactions, analyzes regulations relating to accounting and taxation in Russia and abroad. The authors offer options for tax and accounting, explore methods of accounting and taxation in case of non-execution of the second part of the transaction, accounting for bonds, payments when the market value of securities changes, opening and closing a short position during a transaction, as well as REPO in foreign currency. Professionals of the securities market will be interested in the section devoted to the issue of accounting for transactions in the back office.

5. Hartwich "Accounting for 10 days"

Simplified and detailed presentation the main provisions of computer accounting, designed for beginners. With self-mastery of the material, you will be able to penetrate the logic of accounting on modern enterprise. The computerization of accounting is considered in connection with the automation of the enterprise as a whole.

6. Kasyanov, Wiseman "Accounting in banks"

AT study guide considers the theory and practice of accounting in credit institutions when carrying out settlement, cash, credit, currency and other operations, organizations internal control and about the features of the preparation of bank statements. How is accounting in banks different from accounting in other enterprises? What are the features of the design of accounting accounts inside banking system? How are intrabank transactions processed? These and many other issues are covered in the monograph, taking into account the norms in force in 2016.

7. Kasyanov, Wiseman "Accounting in the public sector"

The monograph examines in detail the problems of financial management in public and municipal institutions. Materials are accompanied practical advice to help you take the right decision when confronted with challenging tasks, periodically facing accountants working in budget organizations. Educational material supported by case studies and references to legislation.

The book comprehensively outlines the sequence of actions of an accountant, describes the methodology for compiling financial statements, a report on the results of activities, the use of fixed assets, etc. The manual will help the accountant to take stock of financial and economic activities and prepare annual reports.

8. Bogachenko, Kirillova “Accounting. Practicum»

A manual containing situational tasks on economic and financial activities, taking into account the requirements of the legislation of the Russian Federation. By solving problems, you will master the sequence of performing the work of an accountant. The manual contains samples of primary documents and accounting registers. The textbook will be useful to students and teachers of economic specialties and everyone who studies accounting.

9. Morozova “On Simplification with a Glass of Tea”

The simplified taxation system is not so simple. If certain concepts are misinterpreted, the overpayment of tax can be significant. To understand how the simplified tax system works, novice entrepreneurs should carefully read the book by N. Morozova. And for experienced accountants, there are interesting sections here that highlight some subtle subtleties.
"About simplification over a glass of tea" - step-by-step instruction for bookkeeping at. The book contains useful information from different sections of the legislation, in particular, businessmen need to be aware of the liability for incorrect reporting.

10. Dirkova "Incubator for an accountant: from zero to balance"

Self-instruction manual for beginners who comprehend the wisdom of the balance method. Training is conducted by example wholesale trade and helps to assess the responsibility of the accountant. The book is written plain language understandable to those who only understand accounting. Difficult questions presented in a very accessible way, and the reader perceives the information without further explanation.

The accounting work of each accountant is built on the use of logic and mathematics, it requires a broad outlook and the ability to identify cause-and-effect relationships. A novice accountant first of all needs to master not only accounting entries, but also the procedure for generating reports, including a balance sheet.

The meaning of accounting is the accounting and generalization of financial information in order to analyze the economic activity of the enterprise. Accounting can be divided into three aspects:

• Definition of financial components economic activity(assets, income and expenses, liabilities, cash flows, etc.);
• Measurement of these components in monetary terms;
• Provision of financial information (reporting).

Double entry method

The concepts of correspondence of accounts and accounting entries are based on the principle of double entry. The essence of this principle is to record each business transaction twice: on the debit of one account and the credit of another. With non-automated accounting, there were two ways of keeping records - memorial and journal-order. Currently, accounting programs allow you to get a reflection of operations in any convenient form.

The property of business transactions logically follows from the double entry method - to change the indicators of both sides of the balance sheet at the same time. Most often, typical households. operations produce movements on the "opposite" sides of the balance sheet.

What is a balance sheet

A method of grouping financial indicators of assets and liabilities of an enterprise to display it financial condition as of a certain date is called the balance sheet.

The balance sheet as the main source of information for the analysis of the financial and economic activities of an enterprise has two parts - an asset and a liability:

• The asset includes property; cash; accounts receivable.
• Liabilities are the totality of all obligations of the enterprise and the sources of formation of its funds.

Depending on the organizational and legal form of the organization, balance sheets may have different kinds. For internal purposes, the organization may adopt its own forms of reporting information. For reporting in government bodies- for example, in the Federal Tax Service - legally approved reporting forms and data transfer formats are mandatory.

Chart of accounts

The company's accounting system includes prerequisite the presence of a clear system of accounts and instructions for their use. The system of accounts for reflecting business transactions using the double entry method is called the chart of accounts.

The chart of accounts adopted by the Ministry of Finance in 2000 is still valid today, with small changes introduced in 2010.

The main task of the Chart of Accounts is the connection of accounting indicators with reporting indicators. For its correct use, the Ministry of Finance has developed appropriate instructions.

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The Chart of Accounts is a table in which the accounts are grouped into sections by type of assets and liabilities. For ease of use in accounting programs often provides for the reflection of signs of the sum and quantitative accounting whether the account is in foreign currency, etc.

Relationship between the balance sheet and the Chart of Accounts

The asset balance reflects active accounts, that is, accounts that have a debit balance and for which an increase in turnover occurs according to Dt. In liabilities - passive accounts, that is, with a credit balance and an increase in turnover at Kt.

Active-passive accounts can have any balance, which is reflected in the balance sheet, respectively - an active balance in the asset section, a passive one in the liability section.

Accounts that do not have a balance after the close of the period are not reflected in the balance sheet. With their help, the Report on financial results is formed. In a properly drawn up balance sheet, the totals of liabilities and assets should be equal to:

Accounting from postings to balance - examples, table

Consider examples of accounting transactions with entries and their reflection in the balance sheet.

Operation 1. Let's say, to the settlement account of Schweik-A LLC on 04/14/2016. an advance payment was received from the buyer MegaStyle LLC on account of the future supply of clothing products in the amount of 118,000 rubles. Accounting entries:

In this example, Dt 51 and Dt 76 (advance payments) show an increase in assets, and Kt 62 and Kt 68 show an increase in liabilities.

Operation 2. Suppose that the buyer of our organization has ceded the rights to purchase goods to another company.

In this case, account 62 will be posted to account 62 (advance payments), but this will only change accounting by counterparties, this will not affect the account results as a whole - just like the balance sheet data.

Operation 3. 16.04.2016 Shveyk-A LLC received from the supplier - Romik, materials - threads for sewing machines, 130 bobbins in the amount of 15,340 rubles, including VAT - 2,340 rubles. Accounting entries:

Operation 4. 17.04.2016 the resulting threads were partially written off for production, together with the previously credited fabric for 35,000 rubles. Accounting entries:

Operation 5. Schweik-A LLC accrued and paid salaries to employees in the total amount of 120,000 rubles. Accounting entries:

Operation 6. 27.04.2016 finished products was credited to the warehouse on 04/28/2016. — a consignment of goods was shipped for Megastyle LLC. Accounting entries:

After the payment of wages, cash in the amount of 10,000 rubles remained in the cash desk of the enterprise.

After the formation of postings on operations in the balance sheet for April 2015, we will see the following figures:

Partition number	Section name	Group of articles	Amount, rub.
	Assets
II	current assets	Materials (10 count) (13,000-2,000)	11 000
		Cash (118,000-15,430-70,000) and cash 10,000	42 660
	Passive
V	Short term debt	Payroll debt	50 000