Accounting basics. Accounting

O theoretical foundations accounting and some practical aspects will be discussed in our consultation.

Basic concepts of accounting

In the center of the system of accounting concepts lies the term "accounting" itself. The basic definition of accounting is as follows. Accounting is the formation, in accordance with the established requirements, of documented systematized information about accounting objects and compilation based on this information financial statements(Part 2, Article 1 of the Federal Law of December 6, 2011 No. 402-FZ).

The following are recognized as accounting objects (Article 5 of the Federal Law of December 6, 2011 No. 402-FZ):

• facts of economic life;
• sources of financing activities;
• income and expenses.

It is the objects of accounting that answer the question of what information forms the basis of accounting.

Who and how is accounting

In organizations that are small or medium-sized businesses (except for organizations specified in part 5 of article 6 of the Federal Law of December 6, 2011 No. 402-FZ), a non-profit organization or a Skolkovo organization, accounting can be kept by the head himself.

In other cases, accounting should be assigned (part 3 of article 7 of the Federal Law of December 6, 2011 No. 402-FZ):

• to the chief accountant;
• or other official of the organization;
• or conclude an agreement on the provision of accounting services with another organization or individual.

The basic concepts of accounting are inconceivable without a definition of essence. After all, the main thing for accounting is the reflection of all business transactions on interrelated accounting accounts included in the working Chart of Accounts. The working Chart of Accounts is part of the accounting policy of the organization, which must be developed by each entity that keeps records. It provides for a set of accounting methods (primary observation, cost measurement, current grouping and final generalization of the facts of economic activity) in the event that normative documents in accounting, these issues are not settled or there is variability. Develop Accounting policy ours will help.

Since the basis of accounting is information about accounting objects, data on the availability, condition and valuation of property and liabilities must be confirmed by the results of the ongoing.

The final stage of accounting work is the preparation of financial statements. It provides data on the property and financial position of the organization and on the results of its economic activities for the reporting period.

Greetings, dear friends! Money loves an account, doesn't it? Do you know that if you keep a family budget, you can save a lot of money? Accounting is simply indispensable in order to keep everything under control both in the family circle, as well as in the organization . If you've been looking for a bookkeeping book for dummies to read in simple words about the complex concept of accounting, then welcome! This article is just that.

Meet: the oldest profession on earth - an accountant!

Of course, with the most ancient profession, a little inflection. However, did you know that back in the 15th century, the Italians, namely the monks, invented one of the main principles of accounting? Yes, yes, so everyone hated the method of double recording was first described by the Italian monk Luca Pacioli. The principle of double entry has not changed in the last 500+ years. Accounting is a generalization of all available financial information, whether it is a family or a whole huge enterprise. If we consider accounting specifically at the enterprise, then it is conducted either by the director himself or by the chief accountant. If the company is small and does not require a chief accountant, then they use the services of third-party companies, i.e. receive outsourced services. By the way, do you know what it is? I advise you to learn more. Outsourcing is something that can also save you a lot of money.

What is the subject of accounting? First of all, this is all the property of the company and even its obligations. Thus, the debts of the enterprise, as well as the expected receipts from counterparties, will also be included in the balance sheet.

Why do you need to keep accounts? Accounting is one of the most important departments in a company, and if you can do without a marketing department, then no self-respecting entrepreneur has gone far without an accountant. Even in the family circle, it is customary to count money, what can we say about the place that is your second home? How, you haven't moved to work yet? Urgently deprive you of the award!

Accounting tasks include:

• compiling a complete picture of the activities of the enterprise;
• minimization of negative indicators of economic activity;
• search for reserves;
• control over the observance of legislative norms;
• control over the use of resources in the organization.

What does accounting include?

Accounting at the enterprise is carried out using the notorious program 1C: Accounting. Moreover, the accountant must understand document management, as well as be able to use Internet banking. In general, all accounting problems can be solved as follows:

• Documentation. A document is a confirmation that a business transaction took place. A properly executed document is a confirmation that professionals work at the enterprise.
• Grade. A valuation is an expression of a transaction in terms of its monetary value, i.e. Any business transaction must have a value expression.
• double entry. I advise you to get acquainted with debit and credit, if these two gentlemen have not already been introduced to you. Each operation must be duplicated so that you can verify the accuracy of the data. What is debit and credit in accounting, you can know superficially, if you, of course, are not an accountant.
• Calculations. Here you can do without further explanation. Accounting in its own words is a calculation made by an accountant.
• Balance- the main document in accounting. It can be requested by both tax authorities and contractors, and you should always be ready.
• Reporting- certain indicators grouped using tables for a specific reporting period. By the way, it is now possible to submit reports to the tax office online, if the enterprise had a digital signature.

Standing apart is such a moment in accounting as a chart of accounts. The chart of accounts is a whole system according to which operations are recorded and grouped in accounting. In addition to the listed components of accounting, it is worth noting that it is based on several principles. So, the principle of periodicity is considered the main principle, i.e. reporting for the month, quarter, half year and year. This allows you to compare performance for different period and see the development or, vice versa, the decline in the company's activities in dynamics.

Confidentiality is the second accounting principle. The vast majority of companies adhere to the principle that the balance sheet data of the organization is strictly confidential and it is forbidden to disclose it. The exception is a certain part of non-profit organizations.

We have already touched on the third principle - this is the monetary dimension, i.e. any business transaction in the company must have a value expression.

Separately, I would like to highlight a special nuance in accounting, namely the maintenance of documentation.

Documents are the basis of doing business, and it is with the help of them that all transactions are recorded.

A document is evidence, and evidence loves order. Any accountant pays special attention to maintaining archives, both in print and in in electronic format and also knows which documents are legally binding and which are not.

Only the documentation on which all the details are correctly placed has legal force. For example, if there is no signature on any primary documentation, then it will be impossible to take it into account.

Organizational form and accounting

You don't even have to look at Books From Scratch textbooks to determine if you need one or not. So, depending on the form of organization, a company can maintain full or simplified accounting. Of course, the choice of work as an individual entrepreneur, LLC or even JSC depends not only on the future form of accounting, however, it would be nice to get acquainted with the difference, which we will now do. Sole Proprietorship is a form of business organization that does not create entity. An individual entrepreneur is primarily an individual who conducts activities for profit. An individual entrepreneur cannot have property separate from an individual and, therefore, if he becomes bankrupt, then everyone will have to pay, right down to the last thread.

LLCs and JSCs are organizations and they bear responsibility with their capital, and not with the property of the founders. Also, the difference lies in how many people can be directly involved in the management. Moreover, organizing an AO is somewhat more difficult.

Full-fledged accounting is maintained only in LLCs and JSCs, which implies the presence of both a balance sheet and profit and loss indicators, as well as full-fledged archiving. Sole proprietors, according to federal law No. 402-FZ have the right not to maintain full accounting records. However, do not confuse accounting with its tax counterpart, since the IP must still submit reports to the Federal Tax Service.

The deadlines for filing reports are determined by the chosen taxation system. Most often, individual entrepreneurs choose a simplified taxation system, however, you can choose UTII, UAT, and even a patent. As a rule, for tax accounting, an individual entrepreneur is required to hire an accountant, unless, of course, he is able to keep records on his own.

Consider accounting for IP in more detail

The first and main point that needs to be urgently addressed is the hiring of workers. Are you ready to become an employer and be responsible for your wards? Take responsibility for formal arranged people in your IP is very difficult.

The accounting department of individual entrepreneurs after hiring employees is completely changing. Yes, on given period time, for 1 reporting year you will have to submit as many as 7 reports, including to the Pension Fund, Fund social insurance and, of course, the tax office. And believe me, filing the average number of employees is the most innocuous thing you have to do.

That individual entrepreneurs and LLCs must comply with the reporting deadlines, otherwise there is a risk of running into fines (do you need this?). Penalties, arrears, blocking of the current account ... What kind of frills is not served on our accounting table by the generous tax inspectorate.
Whether you will keep accounting on your own or with the help of an accountant, I advise you to take this as seriously as possible. Use special software (1C, for example), and also save all the documents that you had to work with.

Hope you enjoyed the article. Maybe you are already an experienced accountant and you have something to add to my modest review? Waiting for your comments. See you soon!

P.S. Watch the video about accounting, they explain well and clearly.

Accounting (accounting) is a specialty that is quite difficult to study. It contains many terms, operations, instructions that a beginner is not always easy to master. However, this does not prevent the use of self-learning, both online and with the help of tutorials. This allows you to understand the details of the theory, but it takes a lot of practice. You can also learn accounting for dummies in one of the special educational institutions, of which there are quite a few. To learn accounting from “a” to “z”, you need a lot of practical experience. It is acquired in the course of work. Accountants who prefer remote work are able to manage several firms at the same time, and still have a lot of free time.

The accounting course for beginners, its basics imply the study of the presented specialty. It is an orderly system for collecting, registering and summarizing data, which are indicated in monetary terms. The specified data store information about the property, obligations of the company and their movement with the help of continuous, continuous and documentary accounting of all business transactions.

Independent course "accounting for beginners"

Important! In an accessible language, accounting for dummies implies all movements Money on the account, their receipt and write-off, accounting of movable and immovable property, which are displayed in special documents.

Simple bookkeeping in the organization is carried out in accordance with the law. Functions are performed by the following persons:

• Chief Accountant who works in the company according to the employment contract;
• general director, if there is no chief accountant;
• an accountant who is not the main one;
• hired company that provides accounting services.

In the process of activity, the main thing that every accountant needs to know is the objects of accounting, obligations and business transactions that are carried out by companies in the course of their work.

There are many private businesses and educational institutions that offer good courses.

Accounting is designed to solve all sorts of tasks to create and provide reliable and complete information or reporting on the work of the company and its property status. This information is required by internal users of reporting, for example, owners, shareholders, managers. Also, external users, such as creditors, investors, partners and other persons, have the right to access it. The documentation and data presented in it helps in such cases:

• if necessary, to prevent the negative results of the economic activity of the enterprise;
• to determine on-farm reserves to obtain the financial stability of the enterprise;
• monitor compliance with laws and regulations during the management of business operations;
• provide verification of the feasibility of certain business operations;
• check the presence and movement of liabilities and property;
• check the application of labor, financial and other material resources;
• check the compliance of the work in accordance with the approved estimates, standards and acts.

Profession

The profession of an accountant implies an employee who is obliged to control the profit and loss of the enterprise, and draw up the relevant financial documentation. An employee of this specialty is present in any private or public company and organization.

The activities of accountants, today, are carried out in electronic systems, for example, "1C". With their help, a specialist can collect and organize the necessary data and perform the required calculations.

The main responsibilities of the profession are as follows:

• performing the calculation of production costs and income received;
• control over financial discipline;
• design wages enterprise personnel;
• work with tax organizations;
• creating and sending financial reports.

The number of representatives of the profession in each enterprise depends on its size, number of employees, area of ​​work and other factors. Small firms can be content with the services of a freelance accountant, while large companies can have a whole staff of representatives. In the latter case, each individual specialist is required to perform a specific set of tasks. This may be the issuance of wages, control and calculation of expenses for the period.

Important! Regardless of the size of the company, the services of an accountant are necessary for it.

After the introduction in 2013, the specialty has become one of the most sought after. Even small business owners should have an employee responsible for tax and financial reporting.

Professionals studying accounting for dummies should be prepared for the monotonous labor activity, which implies a large amount of documentation. Communication skills, resourcefulness and stress resistance will not interfere. Attention must be on highest level. Often, the success and reputation of the enterprise depends on the quality activities of a specialist in this area. Good professionals are worth their weight in gold and have a high income.

Concepts

The specialty implies a large number special definitions, terms and definitions that a person who is not related to finance cannot understand.

The basics of the balance sheet asset and liability for dummies benefits can be learned from scratch. You should start by learning the following basic terms:

• The balance sheet asset represents the property reserves of the company, which are divided into current and non-current. The first ones include finished goods, raw materials and other things that make a profit. The second includes investments and property of the company.
• A liability is the funds that create an asset.
• The debtor is the debtor.
• The lender is the company that lent the company money.
• A forfeit is a fine that is taken as a result of failure to fulfill certain obligations or conditions of companies that are parties to an agreement or contract.
• Trading profit, which indicates the difference between revenue and production cost.
• Balance sheet profit - the number obtained as a result of all profits received from the sale of products, property and assets of the company.
• A non-resident is a person who works in the territory Russian Federation, however, are registered in another state.
• The authorized capital is the amount of funds that was invested by the owners of the enterprise to create.

Not all terms and concepts that are present in the profession are presented.

What knowledge is needed for a beginner

A beginner accountant should know mathematics on good level. Calculations and other activities, although performed automatically, with the help of electronic programs, however, knowledge of mathematics is necessary.

Hence the need for knowledge and ability to work with a computer and a basic set of office programs emerges. It is required to create statements and reports, as well as send them to special organizations in electronic form.

It is also better to have basic knowledge in finance and economics, since you will have to deal with a large number of special terms and definitions.

Where can you study from scratch?

As of 2019, accounting can be studied independently, using online training, in a specialized training center. There are many courses available to help you improve your skills. Professions can be studied at a higher educational institution or an economic college.

In domestic conditions, the most in demand are specialists who know all the latest methods of doing business. This level of education can only be provided by educational institutions that are located in the central part of the Russian Federation (best of all, in the capital or other major cities).

Education can be obtained at the following universities:

• humanitarian and economic university;
• international academy of management and business;
• Institute of Business and Law;
• MATI;
• MNEPU.

Note! The most high-quality metropolitan educational institutions are listed.

Often, it is best to choose a major in finance or a similar one. The list of subjects includes accounting. After graduation and receiving a diploma, you can work as an accountant.

For people who plan to engage in only the activities presented, it is better to take online courses. It will take a small amount of time and money, and then allow you to start activities according to your specialty. However, a quality approach to learning is required, as employers value university graduates more.

What is the best place to start

You should start with a long reflection and reflection on whether there is a willingness to subsequently work with a “bunch” of papers and routine. Perhaps it is better to choose a more active focus.

If the decision is made, the candidate can choose one of two directions:

• the process of obtaining education at a university or college. You can get a complete higher education or go to school after finishing the ninth grade of school. Employers definitely prefer to hire specialists with VO. If there is a desire to work and study, then you can enroll in a correspondence course;
• Remote education. Today there are many options for this type of training. These can be webinars, online courses, independent study of books and articles. It is necessary to study the work in the main accounting programs. Now there are many resources on the net that offer to go through the learning process, choosing a good one is not a problem.

In the case of self-education, maximum effort is required. A good plus will be internship, advanced training courses that teach the latest techniques accounting management. Employers are still quite skeptical about people who have received distance education, therefore, the skills listed above are simply necessary to get a job.

With the right level of desire and assertiveness, you can become a good specialist and independently. However, it should be understood that competitors with a diploma have more benefits. Therefore, it is still recommended to get a full higher education and secure a stable career.

Instruction

A step-by-step plan for self-study consists of the following points:

• education online or with the help of special literature with the implementation of practical tasks;
• books for more detailed training and gaining practical experience in taxation, accounting, auditing;
• passing special courses for advanced training;
• verification of acquired skills and knowledge by performing online tests;
• Internship;
• apparatus employed.

Timing

The duration of training depends on the primary education. After the ninth grade in college, you will have to study for almost four years. After high school, acquiring college skills will take nearly three years. You can get a higher education in the field of economics, which will take five years.

Homeschooling depends on the basic knowledge and abilities of the individual. For some, a year may be enough, and for some it may take three or more years.

Learning to be an accountant is pretty easy. Modern teaching methods allow you to get an education online. There are specialized educational institutions where you can graduate with a diploma. Depending on the chosen path, you will have to study for a certain time. The main thing is the readiness to receive the presented specialty, perseverance and perseverance.

Hello, friends!

I had a few free hours at work and I decided to run through the main news of the accounting world. On one of the pages, a very intriguing advertisement was found, the company promised to teach accounting for a month and immodest remuneration. Self-esteem jumped in me, I studied accounting for 5 years, and then a month and it's ready. How?

Friends, if you decide to learn accounting, bypass such "teachers". I decided to make a short thesis guide that will give an understanding of the scope and main topics of the upcoming studies, it will help save time, weed out tons of unnecessary information and will not affect the wallet.

• On the purposes, tasks and spheres of application.
• On the basic concepts of accounting.
• On the main sectors of accounting in the enterprise.

Pay attention to the basic concepts, they will occur throughout the learning process. From words to deeds!

How to find and select useful information?

You started looking for information about accounting. Perhaps they went to bookstores and looked through the literature in the section "Accounting" and "Tutorials ...". We used the Internet and found even more books and essays. It turned out that information is just a sea, isn't it?

I'm sure you started reading these books and essays. You have spent time and effort to understand this bookkeeping. And more often it turned out that there was more and more incomprehensible, right? Less and less often you remember where you started and where you are going. You catch yourself thinking that you are trying to memorize all the concepts and definitions of accounting, but there is practically no progress, right?

And one unresolved question begins to spin in my head:
“So where do you start learning accounting?”

I have a good experience in making it easy, fast and efficient for a novice accountant to learn accounting. And in this article, I will share with you some points for a quick study of accounting. After all, that's what you want, isn't it? Like I once was looking for a plan where to start studying accounting.

1. You should start studying accounting in order to give a novice accountant a clear general idea of ​​​​the tasks of accounting and the subject area where accounting is used.
2. The next step in learning accounting is to understand concepts such as financial results and tax systems. A novice accountant needs to clearly understand the formula for the financial result and how it works, according to the rules of taxation systems.
3. Further study of accounting for a novice accountant boils down to the following:
   • understand and remember what main sections accounting consists of.
   • how each of these sites, according to the taxation system, affects the financial result.
4. What accounting tools are used to record the collection and change of information in accounting. Also, how information is classified. All this is the next stage in the study of accounting (see here).
5. One of the very important skills of a novice accountant, when studying accounting, should be the ability to read reports and analyze the information visible in the reports.

And before I write the last point, I want to note that the study of accounting on these five points must be supported by practical tasks. Necessarily different practical tasks for the same situations. It is also necessary to ask questions so that the novice accountant, through reflections and answers, begins to capture the essence and the relationship between the knowledge gained.

I noticed that this approach allows a novice accountant to simply learn accounting faster and it becomes easier to get a job and immediately start maintaining accounting sections.

6. On cross-cutting practical tasks (mind you, not on one, but on several) to collect all the knowledge gained together.

   For this item, it is necessary to have thoughtful sequential practical tasks and a mentor. The task of the mentor will be to connect the previously acquired knowledge with their correct application in practice.

For an aspiring accountant, this approach is a golden opportunity to learn practical accounting, along with the necessary theory and a reserve for the future. And all this can be achieved in a record short time, because in the head of a novice accountant, when studying accounting, there will be no “porridge”, incorrect beliefs and conclusions, and questions that have not been answered.

Basic concepts

Accounting - an ordered system of collecting, registering and summarizing information in monetary terms about the state of property, obligations of the organization and their changes (cash flow) through continuous, continuous and documentary accounting of all business transactions.

The objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities.

Accounting in accordance with the law on accounting can be maintained by: The chief accountant hired by the enterprise under an employment contract, CEO in the absence of an accountant, an accountant who is not the main or third-party organization (accounting support).

The main task of accounting is the formation of complete and reliable information (accounting statements) about the activities of the organization and its property status, on the basis of which it becomes possible:

• prevention of negative results of economic activity of the organization
• identification of on-farm reserves to ensure the financial stability of the organization
• control of compliance with the law in the implementation of economic operations by the organization
• control of expediency of business operations
• control of the presence and movement of property and liabilities
• control over the use of material, labor and financial resources
• control of compliance of activities with approved norms, standards and estimates

Internal users of financial statements - managers, founders, participants and owners of the organization's property.

External users of financial statements - investors, creditors, the state.

Accounting is closely related to tax and management accounting.

Source: http://answer.mail.ru/question/44699630

How to study accounting on your own?

Accounting is a key process and one of the fundamental factors for successful business, regardless of the size and turnover of the company. While large companies maintain fairly numerous accounting departments on staff (or use the services of third-party firms that provide accounting and auditing services), small offices may have only one accountant.

When working as an individual entrepreneur, it is often necessary to have the skills of independent accounting without the help of specialists. In this case, it may be necessary to understand accounting in order to independently conduct it. In addition, good knowledge of accounting can be used for employment as an accountant.

1. If you have no knowledge at all in this area, then reading the literature is a great start. The best books for building basic skills, such as Accounting for Dummies, can be purchased at any bookstore. Studying this book and doing the practice exercises in it will give you a basic understanding of the fundamental principles of accounting.
2. The Internet is a very useful tool for learning the basics of accounting in the shortest possible time, and for free. Sites like ours offer free lessons in many areas of accounting. In addition, you can view online the texts of all documents regulating accounting. On the Internet, you can easily find the standards adopted in your country, and, if necessary, international standards.
3. After getting a basic understanding of accounting, you need to start studying textbooks compiled according to the university program. Look for relevant publications that provide a deeper understanding of bookkeeping and financial reporting. Thoroughly work through this tutorial, trying to deal with as many problems as possible.
4. If you can afford to attend official classes, then you have a great opportunity learn from an experienced professional. Quite often, on the basis of universities and colleges, relevant courses are held, at the end of which a certificate or certificate is issued. It is also worth finding out if there may be an opportunity to attend classes at the university as a free student.
5. If you are studying accounting to improve your business, then try to apply your skills in real life. For example, you can change from a single entry system to a double entry system. A double-entry system, in which every transaction is recorded as both a debit and a credit, requires more large companies, as it allows for greater control over financial information. In addition, apply the knowledge gained in related areas, for example, control of cash transactions.
6. If you have learned accounting so well that you can work as an accountant, then consider possible options start a career in this field. For starters, you can get a job under the guidance of a more experienced accountant. You can also try to find a job as an assistant, where the initial workload will not be so big in order to gain experience and skills.

Keep in mind that earning a professional accounting certification requires a certain number of hours of listening, which can be the equivalent of a full-time college education.

Source: http://en.wikihow.com/%D1%81%D0%B0%D0%BC%D0%BE%D1%81%D1%82%D0%BE%D1%8F%D1%82%D0 %B5%D0%BB%D1%8C%D0%BD%D0%BE-%D0%B2%D1%8B%D1%83%D1%87%D0%B8%D1%82%D1%8C-%D0 %B1%D1%83%D1%85%D1%83%D1%87%D0%B5%D1%82

What documents should a beginner accountant read?

So you've decided to become an accountant. Great choice! The profession is in demand and highly paid, but also responsible. An accountant's mistake can cost a company dearly. Therefore, it is important to be a highly qualified specialist.

What is needed for this? Firstly, excellent knowledge of the theory, and secondly, good skills in working with accounting software, as a rule, it is "1C: Accounting".

If you do not have an economic education, and you need a job urgently, then you can take accelerated courses. Their advantages: training from teachers-practitioners, a document on education is issued.

In the absence of the opportunity or need for such training, you can gain knowledge on your own. The minimum requirement is a computer and internet access.

Better to start with theory. Be sure to read the following regulations:

1. Law "On Accounting" N 402-FZ
2. tax code
3. Chart of accounts
4. Accounting Regulations
5. Law N 212-FZ "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund

In the tax code, read at least the chapters on:

• income tax
• value added tax
• tax on income from individuals

Because legislative acts are written quite difficult for beginners to understand, then additionally read articles on specialized sites. It is convenient that on such sites, you can still keep track of news about changes in legislation, as well as chat on the forum with colleagues who can give practical advice to a beginner.

It is also advisable to buy a book on the theory of accounting, looking through several of them in the store, choose the one that you like best. Then it is more likely that you will read it.

After familiarizing yourself with the theory, you should acquire the skills to work with the 1C: Accounting program. Alternatively, buy a licensed version. But it is more convenient and economical to use the increasingly popular service, namely remote access to the program.

For example, there are companies on whose websites you can access any 1C product. It is not difficult to do this, for this you need to register.

Accounting is a rather complicated procedure, and therefore it is quite difficult for beginners to understand it, especially if the appropriate education has not been received before.

In this regard, many are taken to learning the basic elements of reporting. modern organizations in order to try to deal with all the documents on your own, without hiring outside specialists, in order to save money on additional specialists, and at the same time draw up all Required documents in full compliance with the rules.

Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

At the same time, the legislation is constantly changing, so most have to re-understand how to properly maintain accounting in 2020.

What it is

The balance sheet is a special document that is used to keep records of the company on the work done by it over the past year. This document reflects the financial condition of this entity on the specified date, and all the information that it includes is of an exclusively informative nature for all employees of the accounting department, the management of the organization, as well as shareholders and other responsible persons.

Where to start

It is worth starting to understand the correct execution of financial statements from the basic concepts and rules that will help to avoid the most common mistakes that many people make when submitting documents.

How to select information

In order to find the information you need, you should do the following:

• get a clear understanding of the main tasks of accounting and the subject area in which it is used;
• understand what constitutes a financial result and the taxation system;
• understand and remember what are the main elements of accounting;
• understand how exactly each of the obtained features affects the financial result;
• learn how the collection and adjustment of information is recorded using accounting tools, as well as the features of information classification;
• learn how to read financial statements correctly and analyze the data that is indicated in it;
• conduct several cross-cutting practical tasks to collect all the information and try to use it in practice.

Using this approach, it will be possible to learn practical accounting, having the necessary theory and future perspective.

Self-study

If a person decides to engage in private entrepreneurial activity, it is better for him to learn how to keep accounting in advance, since often the starting capital is not enough to hire a qualified specialist.

So for self-study There are a few helpful steps to take:

• if there is no knowledge in the field of reporting, it is best to start reading the relevant literature while doing training exercises in parallel;
• try to find the necessary basics of reporting on the Internet, having received free lessons in various areas of accounting, as well as studying online the text of any legal act that regulates accounting;
• study the textbooks that are provided in the process of studying at universities, finding the appropriate publications that provide a deeper understanding of the maintenance and reporting;
• attend paid courses of official classes, which are often conducted by professionals on the basis of institutes and colleges;
• applying skills in real life (for example, changing the recording system).

Once accounting has been learned well enough for a professional job in this position, it will be possible to consider options for how to start a career in this direction. For example, you can get a job “under the wing” of a more experienced specialist or try yourself as an assistant.

Documentation and experience

In order to learn the theory, it is worth studying several basic regulations:

• Federal Law No. 402-FZ;
• Tax code;
• provisions adopted on accounting;
• chart of accounts;
• Federal Law No. 212-FZ.

Of course, it makes no sense to fully study the Tax Code, but you should at least find out how taxes on value added, profits and personal income are calculated. It is best to study all these regulations on specialized sites, since the wording of legislative acts is quite difficult for beginners to understand.

A Step by Step Accounting Lesson for Dummies

Step-by-step instructions for entrepreneurs include all the necessary information that allows you to deal with all the features of reporting in the shortest possible time. Today, you can always get the necessary information about reporting, and in addition, you can also visit specialized courses.

Choosing this option, the entrepreneur significantly saves his own money, but at the same time he will need much more time to conduct this activity. Before starting to deal with the rules for reporting, it is best to study the basic concepts of the system, and in particular, this applies directly to the very definition of accounting and all special modes used today.

Without an understanding of such elements, it simply will not be possible to maintain the necessary registers, calculate expenses and incomes, calculate salaries for your employees, and also prepare documentation for reporting. It is all these operations that constitute the accounting department of any commercial organization.

To begin with, it is worth noting the general regime according to which an entrepreneur must take into account any business transactions in the Book of Expenses and Income. At the end of each year, a declaration is drawn up in the form of 3-NDFL, and a tax of 13% is deducted, which is paid until April 30 of the next year. In this case, all incoming and outgoing invoices, as well as all purchases and sales made, are taken into account, after which a quarterly declaration is formed and the tax amount is calculated in accordance with the accepted rate of 18%.

With a simplified system, you need to fill out a book of accounting information on income with a base of 6%, as well as all expenses and receipts, the tariff for which is set as 15%. The deadline for filing a declaration is similar to the general one, and the reporting and staff contributions are exactly the same. The main feature is the absence of income and property taxes.

Another preferential regime is UTII, but here bookkeeping is quite complicated, since the entrepreneur must clearly record everything physical characteristics of its activities, including the area of ​​​​the premises, the total number of property units in the transport fleet, and many other indicators.

All changes in such figures for the whole year must be reported in the tax calculation process from the month in which they occur, and the mandatory payment will be calculated at the base profitability for a certain type of activity, established by local legislatures. Also, in the process of preparing such reporting, it will be useful to know the deflator coefficients.

The standard course for beginners who are just starting to understand the features of accounting includes important information, which will be required by any commercial figure, regardless of the scope of his activity.

In particular, several key themes are worth noting:

• bookkeeping in public companies;
• the history of the development of budget reporting;
• a plan according to which accounting accounts in budgetary companies should be drawn up;
• reporting forms used by budget companies;
• features of accounting of funds.

The most difficult moments in the process

After studying the basic elements of accounting, an entrepreneur will need to figure out what difficulties can be encountered in the reporting process and what you need to be prepared for when interacting with tax authorities.

VAT clarifications

At the end of the reporting period, any company registered with the tax authorities must submit a VAT return, and in Russia this return is submitted every quarter. During the 20 days that follow the last day of the reporting period, the declaration must be submitted to the relevant authorities, and in the same way it will be necessary to pay the relevant deductions within 20 days.

In Russia, starting from January 1, 2020, a VAT return, if desired, can be submitted exclusively in electronic form using telecommunication channels. In order to select an electronic document management operator, you can use the information prescribed on the regional websites of the Federal Tax Service.

With this resource, you will need to draw up an appropriate contract, obtain the appropriate cryptographic protection tools, including a specialized electronic signature, with which you will need to certify declarations and invoices.

Features in foreign economic activity

It is worth noting several features characteristic of foreign trade:

• keeping records of amounts that are expressed or received in foreign currency, simultaneously in rubles and foreign currency;
• constant analysis of the dates when the ownership of the exported or imported property is transferred in accordance with the Incoterms specified in the contract;
• the need to indicate the value of property purchased outside the territory of Russia, with the obligatory indication of customs payments;
• reflection of the costs that are required to ensure foreign business trips in accordance with the rules of the current legislation;
• inclusion in the financial result as of the reporting date of all the results of the revaluation of currency balances of funds, as well as all kinds of settlements with counterparties, which are expressed in foreign currency;
• the need to form a separate analysis on reporting accounts and other registers in order to ensure reporting of all types of information related to foreign economic activity;
• control over the full flow of funds required for payment under foreign exchange contracts with foreign consumers;
• reflection of taxes that are charged additionally due to the introduction of foreign economic activity;
• compliance with certain rules and regulations that govern the deduction of VAT on various expenses directly related to imports and exports;
• correct filling of all reporting information on taxes paid.

Best Books to Download

It is worth noting a few basic literary works that any aspiring entrepreneur or accountant should definitely read:

Some of these books are also used in the education of professional accountants at various higher educational institutions. educational institutions, so you should definitely familiarize yourself with them for those people who are trying to learn on their own, comprehending the basics of accounting without outside help.