Crib on accounting

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Uploaded: 16.12.2007
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Crib on accounting. Pdf format 61 pages.

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TABLE OF CONTENTS
Theme 1. GENERAL DESCRIPTION OF ACCOUNTING
1. The concept of accounting 3
2. Types of Accounting 3
3. The main tasks of accounting 3
4. Objects of accounting 3
5. Requirements for accounting 5
6. Assumptions and requirements when selecting accounting methods in the organization 5
7. accounting functions in the control system 5
Theme 2, items and accounting methods
8. Subject Accounting 5
9. Classification of assets composition and functional role 7
10. Classification of assets by source and purpose of education 7
11. The method of accounting 7
3. Subject documenting business operations
12. The concept of documenting 7
13. Classification of primary documents. ' 9
14. Details of primary documents, "9
15. The concept of inventory, 9
16. Species Inventory 9
17. The order and timing of inventory 11
Theme 5. estimation of property and liabilities of the enterprise
18. The concept of assessment 11
19. Evaluation of low value items (IBE) 11
20. Assessment of sales 11
21. Evaluation of work in progress 13
6. Subject kalkulirovanie product
22. The concept of calculation 13
23. The concept of the calculation unit 13
24. Types of cost accounting methods and calculation 13
25. Process cost method 15
26. The method of 15 Poperedelny
27. The method of Custom 15
28. The basic principles of regulatory accounting and calculation method 15
29. The system of "standard cost" 17
30. The system of "direct costing" 17
31. The value calculation of the cost of production 17
7. Subject of Accounts
32. The accounts of accounting 17
33. Classification of Accounts for communication with the balance 19
34. Classification of Accounts for the purpose and structure 19
35. Key accounts • 19
36. Regulatory accounts 19
37. Operating Account <.21
38. Financial and scoring 21 bills
39. The synthetic and analytical accounts 21
40. The value of synthetic and analytical accounts 21
Theme 8. DOUBLE RECORD
41. The concept of double entry 23
42. The concept of book entry 23
43. Types of accounting entries 23
44. The back sheet 23
Subject 9. Chart of Accounts
45. Chart of Accounts 25
Theme 10. BALANCE SHEET
46. \u200b\u200bThe concept of the balance sheet - 25
47. Typical changes in the balance under the influence of economic operations 25
48. Forms of balance sheets 25
Theme 11. ACCOUNTS COMPANIES
49. The concept of financial statements 27
50. Types of accounts. 27
51. Requirements for information formed in the financial statements 27
52. The concept of the consolidated financial statements 27
53. The preparation of consolidated financial statements 29
54. The value of the financial statements 29
55. The terms of the financial statements 29
Theme 12. accounting records
56. The concept of accounting records 29
Theme 13. FORMS ACCOUNTING
57. The concept of form of accounting 31
58. Form "Magazine-main" 31
59. Memorial and order form 31
60. journal-order form 31
Subject 14. The ACCOUNTING ORGANIZATIONS
61. The concept of the organization of accounting 33
62. The system of planning the organization of accounting 33
63. The task and function of accounting 33
Subject 15. The accounting policy
64. The notion of significant accounting policies 33
65. Formation of accounting policies 35
66. Changes in accounting policies - 35
Subject 16. ACCOUNTING CASH AND PAYMENTS
67. The register of analytical accounting for the current account 35
68. Primary documents accounting operations on the current account 35
69. Accounting Operations in the foreign exchange account 37
70. Documentation of transactions on the currency account 37
71. Accounting for cash transactions 37
72. ' Primary documents accounting for cash transactions 37
73. Inventory (audit) of cash '...

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