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|home Accounting, audit Books Accounting region - Sopko V.V.|
Accounting region - Sopko V.V.
Thanks to the state, as a rule, self-government, health, civil law, it is up to the statutory legislation to keep the accounting financial region and to keep the accounting financial account.
The accounting financial region was led, the lead and the lead will be kept by the haircloths for the laws of the state (the state, the city council is thin).
One hundred percent accounting and financial region on behalf of the necessary third-party order of the second and the third and the third part of the system (parts), as well as form the accounting and financial region of the system. The main position is to encourage the accounting department of the system and the management system to be completed before the onset:
1. The skin warehouse element (part) of the accounting financial region may be marked with individual pobudova, and is transformed by a single structural formula.
2. Elementi (chastini) of guilty is known to the appointed person with one to one бу but with mutual recognition.
3. The order of collection and mutual exchange of information between the elements is guilty of the only reason that, in the last time, the authority of the accounting financial region is entirely.
The accounting financial region as a structured system will be within the boundaries of business, which will be the state donor, the government administrative and state independence and the right legal person.
Use the other element to encourage the accounting financial region оном the economic and legal structure of the finances of the state thanks for the signs “Asset” and “Passive”, which is characterized by the name of the banknote penny (passive) and the amount of money that was invested (1 investment) (asset).
Fig. B.1.1. Accounting financial region as economic and legal structure of financial statements
Pіdpri дmnitska dіyalnіst is possible either for the sphere of virology, but for the sphere of repentance (commerce), but for the sphere of financially (credit). That is the first factor to encourage the accounting region є type pіdpri дmnitsky dіyalnostі. The skin type of business administration in the accounting region will be improved.
The skin type of piddrymnitsky dіyalnostі to give in to galuzi (promislovіst, sіlske state thanks to the skinny). The accounting region will be re-accounted for by leather galuz (pidgaluz).
Leather goluz vipuska iznoznacheni see the products. The legal legislation of the accounting and financial region is governed by the disclosure of the economic and legal characteristics of the dermal appearance of the product, and the appearance of the disease.
Indicate the three factors ище vihidnymi, oskilki stink pov'yazanі with such characteristics, as costs, revenues, surcharges, vizneneniya financial results toscho.
The logical and structural interpretation of the incentive prompt the accounting financial region is presented in Fig. B.1.2.
Fig. B.1.2. The viral factors, which mean the most important accounting area of accounting for business
An important factor is to incentivize the accounting region for business, for example, an oath of virobility, the number of people who are so thin.
Significant uptake on the basis of the accounting area on May 1: cost system; income system; podkat system; system of payment and non-cash payments.
In all the regional enterprises, the first for everything will be one at a time until the other factors are identified (view of the room, view of the room, view of the product). At the same time, we’ll have the skin system of my internal budget, but I’m getting my own house on the budget of the accounting financial region.
In addition, on the basis of the internal structures of the accounting region, the following factors are absorbed: technology (mechanical as well as organic for the future, additionally for the look - for the look, but one for the bag - for folding); Organizational structure (workshop or non-workshop); type of virobnitva (individual, gray abo masovy); form of specialization; the principle of grouping and methods of assessment of the oblast; organization internal vospodnosyny; Methods of formulating actual virological and personal products; work plan rakhunkіv.
On the basis of business activities, we have introduced factors that are available. In addition, when there is a region on the skin surface, the incidence of obvious factors.
One way, to be placed before an accounting financial region, one methodology is one indicator of a business plan and one region. The goal is to reach the holders of the single principle of formulating the planned and regional indicators, while they are available and economical, and the price is assigned. When you try to straighten out that zvorotnogo ikh of zvyazok. Plan and norm to pour on the form of regional indicators. Oblіk cesses a spell on the system of planned indicators and form. Oskіlki planuvannya before є oblіkovі, then the system of plan им is an important factor in encouraging the accounting region.
In a suspension of a special significance, the nabuva is more correct than the image in the region and the influence of the price factor. At the same time, for all that, there are such indicators, how to spend, earn, share, incomes skinny.
Zagalnim principle otsіnyuvannya gospodarskih faktіv Je otsіnyuvannya їh іstorichnoї vartostі that potochnoї sobіvartostі, vartostі sale (realіzatsії) teperіshnoї vartostі, chistoї vartostі, rinkovoї vartostі, vartostі payments faktichnoї sobіvartostі, vartostі pridbannya, denote zabezpechuєtsya real basis truthful vіdobrazhennya in buhgalterskomu oblіku Mainova will pіdpriєmstva , yogo legal status, viznizhennya sub'єktіv moisture, the result of the robot. At the same time, the accounting department will have a quick look and see the state-sponsored facts (planned, normative, cost-effective, thin-witted).
On the basis of the accounting area of business, the most significant is the system. Oskilki accounting region of appeals is essentially that uninterruptedly represent all the gospodar facts of the basis of business on the basis of the principle of double (asset and liability), the need to keep in mind the possibility of the most advanced system of the indicators Naybilsh it is possible to find the image of the system rahunkіv - a systematic lane, the so-called timid plan rakhunkіv.
Significant uptick on the accounting financial accounting area for the financial and financial management area and the internal region.
The accounting financial region is recognized as a complex systemic region of the state and the state of the state economy. It is up to the law of the financial region to enter: the most important facts about the chronological and systemic signs are the main principles that encourage the accounting region, as well as the next:
on purpose and rukhu of all of the May’s major assets, form the assets of the enterprise;
Usіh sub'єktіv, physical and legal matters, as well as legal rights to business;
rozrahunkіv with purchases on vimogs;
rozrahunkіv with pochalachniki on goiters'zazannyam;
rozrahunkіv with creditors;
rozrahunkіv with debtors;
financial operations: equity, regional bonds, dividends, bills of exchange, loans, interest rates, investment thinly.
Behind the financial region, we’ll see: a bit of money from the warehouse and stocking the financial sound.
Financial assistance to seek information about the results of state subsidies (companies), yak money to shareholders, investors: banks holding financial institutions, for a levy payable.
The accounting internal region is designated as a region for satisfying the information needs of the given company and that.
Naybilsh Istotnim at the same time I’ve gotten more than once a detailed and more information about income, about how to spend as a whole on the basis of donations, so I’ve been in charge of the number of employees: workshops, brigades, etc.
At the boundaries of the internal region of the virological industry, there is a detailed cost region and calculation of the cost of production, as well as the launch of the facility.
When tsimu virіshuyutsya so important implications:
a statement of the ochuvannogo nadhodzhennya (income) type of income of the economy of the state dyalnosti (buying, selling, investing, loan tozno);
compilation of the forecast about the profitability of the launch of a new type of product on the mainstream market;
adding up the forecast about the future financial stand of the enterprise;
financial appraisal of alternative options for developing business, as a result of which the directorate was appointed.
In the internal region, the methods of financial mathematics, social statistics, methods of mathematical forecasting, and analysis are widely stashed.
Virshalny vliv on the account of the accounting financial region the system of indicators of financial stability: balance sheet, sound about financial results, sound about the ruble of money, lofty capital and money.
Pobudova accountant’s oblast may have such a way that without the need for additional vibrations it’s possible to have some time to get some information about the form of indicators, which are necessary for taking administrative management and folding of accounting.