1. Balance method reflection information. Generalization res

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Uploaded: 09.09.2013
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1. Balance method reflection information. Generalization of the organization's resources (assets), and liabilities of the company (liabilities) in the balance sheet.
2. Accounting as an information system, its legal and methodological support.
3. Significant accounting.
4. Users of accounting information.
5. The subject of accounting and its objects.
6. The essence of double entry in the accounts. Correspondence accounts.
7. The essence of the content, the main tasks and functions of accounting.
8. Accounting for disposal of fixed assets.
9. Accounting for financial investments.
10.Metod accounting and its basic elements.
11.Nematerialnye assets: concept, definition of inventory item, synthetic and analytical accounting.
12.Osnovnye resources: concept, definition of inventory item, synthetic and analytical accounting.
13.Plan Accounts. Working chart of accounts and its purpose.
14.Ponyatie of accounts. Structure accounts. The structure of the active and passive accounts ..
15.Sintetichesky and analytical accounting in the accounts. The concept of sub-accounts. The relationship accounts and balance sheet.
16.Uchet amortization, accrual basis.
17.Uchet depreciation, accrual basis.
18.Uchet disposals of intangible assets.
19.Uchet receivables and payables. The system of accounts of the account of calculations with debtors and creditors.
20.Uchet cash on hand. Accounting for financial instruments and transfers in the way.
21.Uchet cash settlement, foreign exchange and special bank accounts.
22.Uchet imprest.
23.Uchet receipt of intangible assets, the procedure for determining the initial value.
24.Uchet receipt of fixed assets, the procedure for determining the initial value.
25.Uchet payment of taxes.
26.Uchet settlements with the state budget funds (FSS, FS, HIF).
27.Uchet payments to suppliers and contractors, with buyers and customers.
28.Uchet settlements with founders and shareholders.
29.Uchetnaya policy of the organization.
30.Finansovy and Management Accounting: objectives, comparative characteristics, the use of the information is prepared.
31. Materials: concept, regulation, organization of synthetic and analytical accounting.
32. Methods of calculation of the cost of goods (works, services).
33. Profit and loss account. The content of the report.
34. Synthetic and analytical accounting of settlements with the personnel on payment and other transactions.
35. Accounting for leased assets.
36. Accounting for bank loans and loans from other organizations; the accounting treatment of interest for a bank loan.
37. Accounting for valuation allowances.
38. Working time and the work done. The procedure for calculating salaries in various forms of payment.
39. Accounting for the repair of fixed assets.
40. Accounting for deductions from wages.
41. Consideration of the authorized and reserve capital.
42.Buhgaltersky balance of the organization, principles of construction, maintenance, rules for assessing articles.
43.Vzaimosvyaz accounting and financial reporting. The content of the financial statements.
44.Gotovaya products, its composition and valuation principles. Accounting for the finished product.
45.Zatraty of production, their classification. General principles of accounting of expenses for production, works and services.
46.Inventarizatsiya wealth, keeping the inventory.
47.Nezavershennoe production: composition, evaluation and accounting.
48.Prilozheniya to the balance sheet.
49.Razgranichenie cost time periods. Accounting for deferred expenses and provisions for future expenses.
50.Raskhody for sale: their structure, the accounting and writing off the cost of goods sold.
51.Uchet additional capital.
52.Uchet procurement and acquisition of materials. Formation of the actual cost of materials received at the warehouse of the organization (PBU 5/01).
532.Uchet mate

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