Forms of accounting

To systematize information about ongoingfinancial and economic operations of the enterprise or the organization in monetary terms apply different forms of accounting. In accounting, the form of accounting is the systematization and processing of necessary information using analytical and synthetic registers. The information is processed necessarily taking into account the systematic nature, the sequence of records and the relationship of the recorded material.

Accounting forms in accounting

To date, the following legislative forms of accounting have been adopted by the RF legislative acts:

1. Using memorial warrants. Analytical accounting is maintained in the cards, then the information is synthesized in the book register. For each business transaction, confirmed by the primary document, a memorial warrant must be drawn up. Memorial-warrant record can be made and for a group of primary documents on the basis of a cumulative statement. For example, a single record, which reflects the total amount, is made on several similar invoices, previously entered in the statement, with reference to the document. Invoices, checks, receipts are necessarily attached.

2. Using the "General Ledger" magazine. This is a kind of order-memorial form of accounting. In this case, the records of business transactions are made in a combined register in the form of the "General Ledger" magazine. Here, in chronological order, memorial-warrant records are registered in combination with systematic information on synthetic accounts. This register reflects the synthetic accounting of financial transactions on the loan and the debit of all accounts. In this "General Ledger", the remainders of synthetic accounts are entered at the beginning of each month. At the end of each month, the balances are also counted and recorded. The data contained in this register serve as the basis for drawing up the balance sheet of the enterprise.

3. Using order logs. The register of this form of accounting is the order logs, which are sheets with a drawn grid, where the main records of economic and financial transactions are systematically maintained directly from the primary documents. Movement for each analytical or synthetic account is reflected in a separate magazine-warrant. Often the accounting in such registers is combined with the registration of data in the cumulative statements. The resulting numerical results on the loan and debit from all available order logs are then transferred to the "General Ledger".

4. Using automated tables of accounting programs. The registers in this case are tables in which numerical data is entered. The program automatically calculates and displays the result.

5. Using a simplified accounting method. The legislation of the Russian Federation provides for such a form to keep records of the economic and financial activities of individual enterprises. The register will be a journal for accounting of the property owned by the firm. All current records are sequentially recorded in it.

Select the form of accounting

The decision on which form of accounting is best chosen,which will be most convenient for the accounting of economic and financial processes of your enterprise or organization, depends on various factors. If an enterprise is large and carries out regularly large-scale financial transactions, it is more expedient, of course, to select and fix in the company's accounting policy an automated form of accounting.

Techniques and forms of accounting are determinedthe head of the firm, depending on the amount of work on accounting. A small individual enterprise, where there is sometimes only one employee (the entrepreneur himself), and the volume of transactions or turnover is small, it is not profitable to hire one more staff unit. Therefore, the founder himself keeps records on a simplified scheme.

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