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|home Accounting, audit Books Accounting region - Sopko V.V.|
Accounting region - Sopko V.V.
The term "ob'kt" (Latin Latin objektum - object) literally means the very same thing. Ale for the most important reason for the word “accounting area”, the term “subject” and “subject”, specifically to learn more specifically. Під об'єттом розумітиемо part of the whole, so that part of the subject. Let me help you more beautifully than in a warehouse in such an accounting area.
The yak has already become apparent, the accounting region doesn’t have all the gospodarski fact-appearances and processes. Fasting, what is the state of fact to spend in the orbit of the accounting region? Schob vіdpovіsti on nyogo, on the other hand, before it is necessary to see the fact that gospodar state facts.
Whether it’s gratitude — virobnichesk (promislov, sylskogospodars'ke, weekly lean) or commerce (above service, bargain, bank and more than two servants are available separately). One is characterized by statehood, such as the supply of material and speech elements (lane) to the process of suspension of virology in assets (asset), the last one is the representation of virological identification of assets, to show who should be assigned the right to own property. From now on, on one side, statehood is the price of the most productive elements of legal interest, and on the other hand is the price of legal rights, characteristics of sub-rights of power to assets (assets) (Fig. A.2.1).
Fig. A.2.1. Two-dimensioned tribute to the gospodar fact-yavisch
The process of state donation is characterized by dynamism. I want you to succumb to the lane and the right to interrogate the permanent Russian and uninterruptedly change, through which you can ascertain the factual state. From one side, for the sake of the process, you can have a virological (posting, buying product, supply of services, sales), and on the other hand - the legal (buying, acquiring before the process of working, sales) character. Sufficiency of these processes is designated by the very dualism, the camp of statehood, that is more productive (Fig. A.2.2) character.
Fig. A.2.2. Two-dimensional presentation of the annual budget for state fact-processing processes
In both cases (characterizing the fact of statehood, see Figure A.2.1, but the process of state giving, first see Figure A.2.2), statehood must be examined immediately in two aspects (two sides) - the right one and the other. At tsomu offending sides (aspecti) may be wartisne, tobto groshov, virazen (in hryvnias, rubles, dolars skinny). According to the day, one and the same quantity is bending itself - vartisna sukupnіst , ale in different aspects. There are two aspects to this, two pieces of stench are twisted around the front, the same for size, just the same (Fig. A.2.3).
The accounting region has a more productive (virologic) aspect of grouping interests and processes as an asset , and a legal one as a liability .