E-book - a textbook on accounting

This tutorial is presented in the form of lectures on accounting, consists of the following chapters:

• Lecture 1. Concept and types of economic calculation
• Lecture 2. The system of economic accounting
• Lecture 3. Types of accounting and types of meters
• Lecture 4. Main tasks and accounting requirements
• Lecture 5. Functions Accounting
• Lecture 6. Accounting Principles
• Lecture 7. The origins of accounting
• Lecture 8. Subject Accounting
• Lecture 9. Non-current assets (fixed assets)
• Lecture 10. Current assets (working capital)
• Lecture 11. Sources of property of the enterprise. Sources of Equity
• Lecture 12. Sources of property of the enterprise. Borrowed sources of funds
• Lecture 13. The method of accounting
• Lecture 14. The concept of the balance sheet
• Lecture 15. The structure of the balance sheet
• Lecture 16. Types of balance sheets
• Lecture 17. The four types of transactions affecting the balance sheet
• Lecture 18. Account Balance Sheet
• Lecture 19. Double entry
• Lecture 20. The synthetic and analytical accounts. Sub-accounts
• Lecture 21. Turnover list
• Lecture 22. Classification of Accounts for the economic content
• Lecture 23. Classification of accounts for the purpose and structure. Key Account
• Lecture 24. Regulatory accounts
• Lecture 25. Distribution Account
• Lecture 26. The calculation accounts
• Lecture 27. collates account
• Lecture 28. Off-balance sheet accounts
• Lecture 29. Chart of Accounts
• Lecture 30. Documentation
• Lecture 31. Classification of documents on the appointment and the procedure for drawing up
• Lecture 32. Classification of documents on the content of business operations, in a manner of transactions, the place of preparation, order filling
• Lecture 33. Document
• Lecture 34. Inventory
• Lecture 35. Evaluation
• Lecture 36. Calculation
• Lecture 37. accounting records in appearance and character records
• Lecture 38. The accounting records of operations in terms of content and structure
• Lecture 39. Methods of error correction
• Lecture 40. Forms bookkeeping
• Lecture 41. Memorial and order form of accounting
• Lecture 42. journal-order form of accounting
• Lecture 43. The automated form of accounting
• Lecture 44. A simplified form of accounting
• Lecture 45. Financial Statements
• Lecture 46. The terms and procedure for the submission of financial statements
• Lecture 47. Requirements for financial reporting
• Lecture 48. Explanatory note
• Lecture 49. The accounting policies of the enterprise
• Lecture 50. Requirements for the selection, the main directions and the factors accounting policies
• Lecture 51. Accounting organization
• Lecture 52. The rights and duties of the chief accountant
• Lecture 53. Asset Accounting
• Lecture 54. Classification of assets
• Lecture 55. Valuation of fixed assets
• Lecture 56. Documenting
• Lecture 57. Analytical accounting of fixed assets
• Lecture 58. Synthetic accounting of fixed assets
• Lecture 59. Accounting for depreciation
• Lecture 60. Accounting for the cost of repairs of fixed assets
• Lecture 61. Rental of fixed assets
• Lecture 62. The inventory of fixed assets
• Lecture 63. Accounting and wages
• Lecture 64. The account of working time
• Lecture 65. The forms and systems of remuneration. Time-based form
• Lecture 66. Piece and one-off forms of remuneration
• Lecture 67. Salaries at a deviation from normal working conditions
• Lecture 68. Deductions and payroll deductions
• Lecture 69. Accounting for the cost of production
• Lecture 70. Classification of production costs
• Lecture 71. Methods of accounting of expenses for production and calculation of production costs. Custom and poperedelny methods
• Lecture 72. Regulatory Process cost and methods
• Lecture 73. Options for the account of production