Accounting for beginners: from postings to balance. Bookkeeping

Accounting is a rather complicated, but at the same time necessary, occupation. What is he like? Where should I start to study this business? What are the nuances? Let's look at accounting for beginners from postings to balance.

general information

Accounting is built on logic and mathematics. This business requires the ability to build causal relationships and have a broad outlook. To understand accounting, you must understand the procedure for reporting. To do this, you should study accounting for beginners from postings to balance. In general, this is enough to work in the chosen direction.

To increase labor efficiency and reduce the number of errors from the point of view of the controllers, you can learn additional techniques, but they are not critical, and knowledge is acquired during work.

What is to be done?

Let's decide what accounting tasks an accountant has to perform. His work is the accounting and synthesis of financial data for the analysis of the economic life of the enterprise. Conditionally, there are 3 points here:

1. Determination of financial indicators of economic activity (cash flows, income, expenses, assets, liabilities and others);
2. Measurement of these characteristics and their display in monetary terms;
3. Providing prepared financial information in the form of reports.

About basic concepts

The most important points that the course "Accounting for beginners: from postings to balance" contains in the article. The principle of double recording plays an important role here. In essence, this is a work plan that provides that each business transaction is always displayed twice: the first time on debit, the second on credit. If non-automated accounting is conducted, then journal-order and memorial approaches are used.

But with the spread of accounting programs, transactions are reflected in any convenient form. From this follows such a logical moment of accounting as the simultaneous change in the indicators of the two sides of the balance sheet. What is he like? The balance sheet is a way of grouping financial indicators of existing assets and liabilities to display the financial condition of the organization on a specific date. These two parts represent the main source of data for the subsequent analysis of economic and financial activities. What is included in them? Here is a short answer:

1. Asset - property, receivables, cash;
2. Liability - a set of all obligations of the organization, as well as sources of formation of its funds;

Depending on the chosen legal form of organization, its balance sheets can be presented in different ways. So, for internal use, it can be built to display confidential information. Reporting to government bodies is based on pre-approved forms and data transfer formats.

Accounting

All registered organizations and individual entrepreneurs have such an obligation. As a rule, tax accounting and reporting are additionally included in this concept. In general, this is a rather complicated matter. Indeed, to work as an accountant, you must have knowledge of tax reporting, accounting skills and monitor changes in the current legislation in this area.

How to work? To improve efficiency, it is necessary to ensure the functioning of an ordered system for collecting, registering and summarizing data on property, liabilities and their movement with the help of continuous documentary accounting of absolutely all business operations of the organization. At the same time, it is imperative to ensure that new accounting appears in terms of legal requirements.

It is fundamentally provided that the director monitors everything. But since accounting is a complicated matter, for this a specialist is hired - an accountant or a company to accompany the reporting, in fact, responsibilities are transferred to the party under the terms of outsourcing.

What tasks are performed?

The main purpose of accounting is the formation of reliable and complete information about the activities of the organization and its property status. All this is necessary for both internal and external users. As the first, you can cite the founders, leaders, various internal services. External users are investors, lenders, and state authorities.

Thanks to financial statements, you can:

1. To prevent the negative results of the economic activity of the organization.
2. Identify on-farm reserves to ensure sustainability.
3. Monitor compliance with the law during the organization’s operations.
4. Monitor the availability and movement of liabilities and property.
5. Establish control over the feasibility of operations.
6. Monitor the use of labor, financial and material resources.
7. To monitor the conformity of the activities carried out in accordance with applicable standards, estimates, standards.

What is necessary for accounting?

The above tasks are solved using such basic methods and techniques as:

1. Documentation It implies the collection of a written certificate of a business transaction, which gives legal force to such accounting.
2. Rating. This is a way of expressing funds, as well as the sources of their formation in monetary terms.
3. Double entry. An interconnected display of business transactions on different accounts, when they are simultaneously displayed on the same amount in both debit and credit.
4. Inventory. Verification of the presence of property on the balance sheet of the organization, which is carried out by counting, weighing, describing, reconciling and comparing the received real data with formal ones.
5. Account This is a tool for grouping property, operations and obligations to display the current state of affairs.
6. Costing. The calculation of the cost per unit of work, services, products in monetary terms.
7. Balance sheet. The source of information and the method of economic grouping of property of the organization depending on its composition, location and specifics of formation, which is expressed in monetary value. It is compiled on a specific date.
8. Financial statements. This is a set of accounting indicators, which are reflected in the form of tables and characterize the movement of liabilities, property and the financial situation of the organization for a certain period.

Training

A modern accountant needs not only to be able to deal with all the data, but also to properly format them. In this case, attention should be paid to users of this information. So, if it will be needed for the enterprise, then in this case an internal accounting instruction will help, which indicates what data should be transferred to senior management, what to analysts, etc.

With external services, for example, tax, things are not so simple. The peculiarity of working with them is that priority over form takes precedence. In order to learn how to work with them without problems, you can take accounting courses for beginners or you should gain experience from seasoned specialists.

Consider a small example. Suppose a company has a 1C: Warehouse program. It displays the receipts of materials and raw materials. This information is of interest to the management of the company, since it shows the current state of affairs. But the tax service "1C: Warehouse" is of little interest. They need general declarations, invoices for individual consignments of goods that have been shipped to other economic entities and so on. Of course, during the verification, the sent experts will get acquainted with all the data, but the viewing will be more superficial.

Finally

Here, in general terms, accounting was considered for beginners from postings to balance. There are many more points that I would like to talk about, but then we will definitely go beyond the scope of the article. Accounting is not easy, and you need to make a lot of effort to understand it well. Just look at the thick books to understand how much you need to know.