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Buhgaltersky Obl_k - Sopko VV

A. Framework buhgalterskogo oblіku (zagalna teorіya)

A.1. Kontseptualnі Ambush termіna "Buhgaltersky Obl_k"

A.1.1. Vstupnі zauvazhennya

For normal funktsіonuvannya whether yakoї Lanka rinkovoї Economy Koncha potrіbno, dwellers Participants, priymayuchi rіshennya, Mali truthfully that ob'єktivnu іnformatsіyu about Maini, penny she fіnansovy mill, the results Robots - pributki, revenues chi zbitki and takozh about osoblivostі їh dosyagnennya (on pіdstavі poperednіh danih) yak on svoєmu pіdpriєmstvі, so i in partnerіv. Taku іnformatsіyu nadaє deprivation buhgalterskogo oblіku system.

Buhgaltersky Obl_k yak samostіyna Galuzo knowledge formuvavsya protyagom tisyacholіt (blizko 8 - 9 rokіv tis.).

Rozvitok klasichnih rinkovih vіdnosin zmusiv buhgaltersky Obl_k sformuvatisya NAUKOVO that Yurydychna (priblizno in XII -. Article XIX) yak zasіb upravlіnnya (keruvannya) dіyalnіstyu torgovelnih kompanіy i bankіv. Vlasnikіv not zadovolnyav primіtivny Obl_k in pributkovo-vidatkovih books SSMSC boule poshirenі protyagom trivalogo hour. For upravlіnnya torgovelnimi kompanіyami that banks potrіbny CCB sutsіlny i bezperervny Obl_k, let's yaky bi neobhіdnu іnformatsіyu i zabezpechuvav povsyakdenny control nayavnіstyu i Rukh vkladenogo kapіtalu that viznachennya stosunkіv s partners.

Vіdtak postіyno pogliblyuvalisya th udoskonalyuvalisya upravlіnskі funktsії buhgalterskogo oblіku. Vіn becoming zasobom rozumovogo uzagalnennya Suchasnyj method of virobnitstva, peretvorivsya on ob'єktivnu neobhіdnіst.

Scope zastosuvannya buhgalterskogo oblіku - pіdpriєmstva, organіzatsії, set virobnichoї, komertsіynoї, credit bankіvskoї that іnshih vidіv dіyalnostі and through uzagalnennya danih buhgalterskogo oblіku that zvіtnostі - Ti Chi INSHI the Branch, ekonomіka okremih kraїn, svіtova ekonomіka in tsіlomu.

Buhgaltersky Obl_k sogodnі - tse system bezperervno th, sutsіlnogo i vzaєmozv'yazanogo sposterezhennya for stvorennyam (i penny virazhennyam) suspіlnogo product i s pov'yazanimi it processes obmіnu, rozpodіlu that pererozpodіlu for nayavnіstyu i Rukh Gospodarstwa Lane, yogo Mainova vіdnosinami. Meta such oblіku - zdobuti that sistematizuvati іnformatsіyu, potrіbnu for upravlіnnya dіyalnіstyu Gospodarstwa whether yakogo scale that rіvnya. Mozhna smіlivo konstatuvati scho ninі buhgaltersky Obl_k becoming nevіd'єmnoyu warehouses upravlіnskoї Sistemi svіtovoї Economy. Without Demba nemozhlive upravlіnnya whether yakoyu її Lanka. Nedarma buhgaltersky Obl_k nazivayut "movoyu bіznesu".

Buhgaltersky Obl_k vikoristovuєtsya access in all areas pіdpriєmnitskoї dіyalnostі - virobnichіy, komertsіynіy, bankіvskіy, strahovіy have vsіh Galuzo that pіdgaluzyah gospodaryuvannya - promislovostі, sіlskomu gospodarstvі, budіvnitstvі toscho. In kozhnіy sferі (vidі) dіyalnostі, at the Branch kozhnіy gospodaryuvannya buhgaltersky Obl_k Got spetsifіchnі osoblivostі. Prote vihіdnі PROVISIONS buhgalterskogo oblіku єdinі, spіlnі for vsіh vidіv dіyalnostі i access in all Galuzo gospodaryuvannya.

Buhgaltersky Obl_k yak іnformatsіyna system podіlyaєtsya on vіdkritu Chastain, tobto Taku, scho Mauger Buti opublіkovanoyu, Closed-that, yak becoming komertsіynu taєmnitsyu pіdpriєmstva. Persha formuє ponyattya fіnansovogo oblіku (ekonomіko legal system), other - vnutrіshnogospodarskogo (upravlіnskogo) virobnichogo (virobnicho-komertsіyna system) oblіku. Shcho Well before vihіdnih position, the stench єdinі, spіlnі for fіnansovogo yak, so i for vnutrіshnogospodarskogo buhgalterskogo oblіku.