In modern language, accounting can be called an information system. It is a complex, but at the same time ordered system, within which there are strict rules. In order for the accounting system to effectively perform the tasks assigned to it, a special methodology or accounting method is used, which includes certain methods and techniques, they are usually called elements accounting method.

These include (Figure 5.1):

• documentation and inventory;
• appraisal and calculation;
• system of accounts and double entry;
• balance sheet and reporting.

Rice. 5.1. Classification of accounting elements

Thus, the accounting method is a set of registration techniques (documentation and inventory), cost measurement (valuation and calculation), current grouping (cost of accounts and double entry) and the final generalization (balance and reporting) of the facts of economic activity.

All techniques and methods used as a method of accounting are interconnected and complement each other.

Documentation and inventory

In accounting, each business transaction must be documented. The document is a written order to perform any business transactions or a written confirmation of the transaction.

Accounting documents have legal force, therefore, they must be correctly drawn up and contain the appropriate details: the name of the document, the date of preparation, the content of the business transaction, the measuring instruments of the transaction in kind and in value terms, as well as the name and signatures of the persons responsible for the transaction and the correctness of the document execution.

Documenting of all business transactions allows for continuous and continuous monitoring of all business processes, and to ensure the reliability of the reflection of business transactions, an inventory is periodically carried out, i.e. checking the compliance of accounting data with the actual presence of property and liabilities.

In the course of the inventory, the actual availability of economic assets and the state of the company's settlements for a certain period of time are checked. The information obtained as a result of the check is verified with the data of accounting records, then the accounting indicators are clarified and adjusted.

Inventory- this is not only a means of control, but also a way of registering facts that, for some reason, were not taken into account, for example, natural loss, misgrading, theft, etc.

Documentation of all facts of economic activity and inventory are means of control over the safety of material resources, funds and the state of settlements, they ensure the completeness and reliability of accounting.

Valuation and calculation

One of the features of accounting is that all business transactions and economic assets of the enterprise must be presented in a single monetary value. Evaluation is a way of measuring in monetary terms the property of an enterprise and the sources of its formation. In the process of assessment, natural and labor indicators are converted into monetary indicators using prices, tariffs, official salaries, etc.

The correctness of the property appraisal is essential for the construction of the entire accounting system, therefore, the appraisal must be real and be established according to uniform rules. The reality of the assessment is expressed, first of all, in the fact that all household assets are reflected in the accounting at their actual cost. For example, the initial cost of acquired fixed assets is formed taking into account the costs associated with their acquisition, and fixed assets received free of charge are valued at their real market value.

Regulatory documents establish uniform rules for assessing the economic assets of an enterprise, i.e. uniformity of the reflection of the cost of funds, which is expressed in the fact that the same objects in accounting are equally assessed at all enterprises throughout the entire service life.

Calculation is closely connected with the assessment of household assets, which in translation from Latin calculatio means - account, calculation. Calculation underlies the valuation of accounting objects. However, the purpose of the calculation is not only to evaluate economic assets, but also to assess economic processes, that is, to calculate them.

Since the processes of supply, production and sale are represented by a large number of separate operations, the calculation allows you to calculate all types of costs associated with the acquisition, production and sale, and based on the calculation of the total cost, determine the cost of accounting items, for example, the actual cost of purchased inventory values, the cost of finished products by type and the cost of a unit of production.

Thus, costing is a method of grouping and generalizing costs, on the basis of which the cost of material assets, finished products, work performed, etc. is determined. In addition, the calculation is used not only to calculate the cost of accounting objects, but also to control the amount of costs that form this cost.

Account system and double entry

Business management requires constant information about the course of production processes and ongoing business operations. For this, the information contained in the primary documents is grouped and systematized in the accounting accounts. An account is opened for each accounting object and is a source of information on the availability, receipt and disposal of household assets. The number of accounts, their names are determined by the Chart of Accounts, and the structure of accounts depends on the accounting objects.

The daily, current accounting of business transactions is reflected in the accounts, and any business transaction is an elementary action that causes a change in the state of economic assets (their increase or decrease). Moreover, any change concerns not one, but always two accounting objects. If the cash has received funds, then there must be a source of their receipt, for example, the money came from a bank account. As a result of this operation, the amount of cash on hand increased and the amount of money on the current account decreased.

Thus, each business transaction necessarily affects two accounting accounts that are used in this transaction, and it must be reflected simultaneously on the debit of one account and the credit of another. This reflection of business transactions in the accounts is called the double entry rule.

Double entry provides an interrelated reflection of the availability and movement of funds of the enterprise, and also allows you to control the correctness of entries in accounting accounts, since each operation is reflected in the debit and credit of interconnected accounts.

Balance and reporting

The economic activity of the enterprise runs continuously. Hundreds of business transactions are performed at the enterprise every day. At the same time, household assets and their sources are constantly in motion, changing, which is reflected in the accounting accounts. In practice, sometimes it is required to take a "snapshot" of this movement, which would show how the business is at a certain date, what are the results of its activities and its financial position. The role of such a picture is played by the balance sheet.

Balance sheet gives information of a static nature, it reflects the state of funds and sources in the form of final results. The final cost estimate of the economic assets that the enterprise has at its disposal is reflected in the asset of the balance sheet, and the final cost estimate of the sources at the expense of which the economic assets are formed is reflected in the liabilities of the balance sheet. Since each asset corresponds to a certain source of its formation, the sums of the asset and liability must be the same. Since accounting is carried out in value terms, the economic assets and the sources of their formation in the balance sheet are reflected in monetary terms.

The cycle of accounting work ends with the preparation of reports. Reporting is a collection of information about the property, financial position and results of the enterprise. Reporting should give a reliable and complete picture of the economic activities of the enterprise as a whole.

Financial statements are drawn up on the basis of documented, verified entries in the accounting accounts, therefore, prior to reporting, it is necessary to clarify the assessment of assets and liabilities, for which an inventory is carried out. For comparison, the financial statements show figures from the previous reporting period.

Reporting is necessary for the administration, as it allows you to assess the activities of the enterprise, to make an analysis of previously made decisions and is information support for making management decisions. Financial statements are open to all interested users, both with and without a direct financial interest (shareholders, investors, creditors, tax and regulatory authorities, foundations and statistical institutions, etc.). For these users, reporting makes it possible to draw conclusions about the prospects for cooperation, the solvency of the enterprise, the correctness of the calculation of taxes, etc.

Introduction 3

1. Characteristics of the elements of the accounting method 4

2. The concept and legal classification of documents (by purpose, places of origin, volume of content, method of filling, qualitative characteristics), their types and practical significance 6

3. The concept, types and main stages of the inventory.

Features of organizing and conducting inventory at the initiative of law enforcement agencies 12

Conclusion 22

References 23

Introduction

Accounting method - a set of methods and techniques by which the subject (objects) of accounting is cognized. It allows you to explore phenomena in motion, change, relationship and interaction. The accounting method depends on the subject of accounting, i.e. reflected and controlled objects, as well as the tasks assigned to the account and the requirements imposed on it.

Therefore, the method cannot be regarded as something frozen. The development of scientific and technological progress makes new requirements for accounting, and this causes a change in its techniques and methods. For example, the use of computers leads to the improvement of methods of observation, control and registration of business transactions, information retrieval. The content of the accounting method follows from its essence and features of accounting.

1. Characteristics of the elements of the accounting method

Documentation - written evidence of a completed business transaction or the right to perform it. Each business transaction is documented. The document serves not only as the basis for recording transactions, but also as a method of primary observation and registration of them. Documentation serves the purposes of control, makes it possible to carry out documentary checks, to ensure the safety of property.

Documentation and inventory are the methods of primary observation of accounting objects.

Evaluation is the way in which the assets of an economic entity receive monetary value. Assessment of the assets of an economic entity is based on their actual cost, which is what achieves the reality of the assessment.

To manage business processes, you need to know all the costs associated with their implementation. In this case, not only the value of each type of cost is calculated, but also the total amount related to a specific object, i.e. the cost of the considered objects is determined. The cost of accounting objects is calculated using the cost estimate used to control the amount of costs.

For constant control over the economic processes of the organization over the state of assets and the sources of their formation, it is necessary to take into account all business operations continuously according to the stages of circulation, as well as in the context of individual groups and types of economic assets.

In accounting, such a reflection of economic means and processes is carried out by observing the changes occurring with various types of property and the sources of its formation, for all costs incurred in a particular economic process.

The economic grouping of accounting objects and obtaining the necessary information about them for the purpose of current monitoring of economic activity is provided by a system of accounts. The use of accounts is explained by the fact that the information available in the documents gives only an isolated description of accounting objects, while accounts allow you to obtain their generalized characteristics.

The reflection of business transactions in the system of accounts is carried out using a double entry, the essence of which is the interrelated reflection of various phenomena caused by business transactions.

Control over the entire set of objects in accounting is carried out by comparing assets with the sources of their formation. This comparison is called balance sheet generalization. It is characterized by the equality of the total amount of types of funds and the amount of sources of their formation. This equality persists all the time.

The results of economic activities are contained in the reporting of the organization. Financial statements are a unified system of information about the financial position of an economic entity for a certain period of time.

2. The concept and legal classification of documents (by purpose, places of origin, volume of content, method of filling, qualitative characteristics), their types and practical significance

In the daily work of organizations, enterprises and institutions, regardless of the form of ownership, documents are created on various issues of production, economic and financial activities. These include orders, orders, acts, contracts, protocols, consignment notes, statements, etc. A special group of accounting and economic documents are accounting documents.

Document (Latin documentum - proof) is the basis for building the entire accounting system. It is the subject of analysis during documentary audit, audit and forensic accounting.

An accounting document is a written evidence of the legality and reality of a completed business transaction, which is a means of its legal registration.

Documenting business transactions is an integral part of accounting. Any business transaction is reflected in the accounting accounts only on the basis of correctly executed documents.

Depending on the degree of generalization of accounting information, the following types of accounting documents are distinguished:

1) primary accounting documents (Article 9 of the Federal Law No. 129);

2) accounting registers (Article 10 of the Federal Law No. 129);

3) documents of financial statements (Chapter 3 of the Federal Law No. 129).

All business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained (part 1 of article 9 of the Federal Law No. 129).

Primary accounting documents record the facts of business transactions in the sequence in which they are carried out at various sites, warehouses, workshops, etc. This ensures a complete accounting of all objects based on records in documents, as well as control over the safety of all forms of ownership.

In accordance with paragraph 7 of Art. 9 and paragraph 1 of Art. 10 ФЗ № 129 primary and consolidated documents, as well as accounting registers can be drawn up on paper and computer media. They give the right to perform a business transaction and confirm the fact of its execution. In the case of processing an accounting document by machine, the organization that issued such documents is obliged at its own expense and on its own to make copies of them on paper at the request of its clients, law enforcement and regulatory authorities.

The head of the organization is responsible for ensuring control of ongoing business operations and their registration in primary documents.

Monetary and settlement documents, financial and credit liabilities must be endorsed by two persons entitled to sign them in accordance with the list approved by the head of the organization: the first signature is the person performing the function of general management, the second is the person performing the accounting function in the management of the organization. The specified persons who drew up and signed the primary documents are responsible for their timely and correct compilation, the reliability of the information contained in them, as well as their transfer in due time for reflection in accounting.

In the absence of a chief accountant, the head of the organization appoints a controller who has the right of a second signature on documents and bears legal responsibility.

Primary documents record the fact of a business transaction. They must contain reliable data and be created in a timely manner, as a rule, at the time of the transaction. Such documents are created on standard interdepartmental forms developed and approved by Rosstat, and on specialized forms developed and approved by ministries and departments. If necessary, organizations are given the right to independently develop separate forms of primary documents and accounting registers, which are not in the albums of unified forms of primary accounting documentation and albums of industry specialized forms of documents (for example, trade and procurement acts for the purchase of materials from individuals).

It is not allowed to make amendments to the primary documents that have not been confirmed by the participants in business transactions. There should be no corrections in cash (bank and cash) documents.

Primary documents must be drawn up in the form contained in the albums of unified forms of primary accounting documentation, and have the appropriate details to give them legal force. When creating a unified form of a document, a form is developed - a sample - a general model for constructing all documents in the system (GOST R.6.30-2003).

Documents can be drawn up in ink, ballpoint pen, printed on a computer or typewriter. To ensure the safety of records in documents, it is prohibited to use a simple pencil for writing. A dash must be made in free lines in primary documents.

The primary documents that have been processed must have a mark that excludes the possibility of their reuse - the date of entry into the accounting register. All documents attached to receipts and expenditures of cash vouchers, as well as documents that served as the basis for calculating wages, are subject to mandatory cancellation with a stamp or handwritten inscription “received” or “paid” with the date.

The primary documents include: invoice, receipt and expense cash orders, payment order, inventory card for fixed assets, personal account, orders, advance report, invoice, receipt warrant (for material values), limit pick-up card, vacation demand materials, etc.

It should be noted that in the preparation of accounting documents, in the preparation of postings, as well as in the recording of transactions in accounting registers, random errors may be made.

Corrections in cash and bank documents are not allowed. The rest of the primary accounting documents can be corrected only by agreement with the participants in business operations, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the correction.

According to the method of covering operations, it is customary to distinguish one-time documents that reflect the performance of a business transaction in one step (checks, payment requests), and cumulative, compiled in several working stages and reflecting homogeneous operations for a certain period of time (limit-fence card, cumulative sheet, timesheets time tracking).

By the number of items taken into account, documents are divided into single-line documents with one accounting position, and multi-line documents (payroll).

At the place of preparation, accounting documents are divided into internal and external. Internal documents reflect the performance of business transactions within the enterprise (invoices, cash orders, etc.), and external documents reflect the relationship of the enterprise with its partners in economic activity. These documents come from a third-party organization (payment order, invoice).

According to the method of execution, documents are distinguished that are drawn up: a) manually; b) in a mechanized way, that is, performed on a typewriter or personal computer. Computer registration of accounting documents is now widespread. In Art. 3 of the Federal Law of January 10, 2002 No. 1-FZ "On Electronic Digital Signatures" stipulates that "an electronic document is a document in which information is presented in electronic digital form." It follows from the definition that the legislator makes no distinction in legal significance between ordinary (paper) and electronic documents.

On the second basis, in legal practice, benign (complete) and substandard documents are distinguished.

Benign (complete) documents are recognized that meet the requirements of Art. 9 ФЗ № 129. For the classification of documents according to quality criteria, it is advisable to use the following criteria for the quality of documents.

1. The formal criterion provides for the preparation of a document in a certain form. In Russia, typical interdepartmental forms of various primary documents are widely used. Economic entities use them in various areas of financial and economic activities, reflecting a particular operation on the forms of the corresponding primary documents. The document must contain all the details, starting with the name of the business entity and ending with the signatures of the persons who executed and authorized this business transaction.

One of the most flagrant violations that negatively affect the protective functions of accounting is the so-called "inversion", that is, drawing up interrelated documents in reverse order. For example, documents on the posting of finished products from the shop to the warehouse (acceptance certificate, on-farm invoice, register of finished products delivered to the warehouse, etc.) are drawn up later and on the basis of invoices for the release of the same products to customers, as a result of which unaccounted for the quantity of finished products in the warehouse. With this procedure, the withdrawal of valuables at any intermediate stage (to the warehouse of products) will not cause a shortage or inconsistency in the documents. Such a violation can be viewed as a condition conducive to the commission of unlawful acts.

2. The criterion of legality implies that the business transaction reflected in the document must be legal in its content and authorized by authorized officials. It is forbidden to accept for execution and execution primary documents on operations that contradict the current legislation. Control over the compliance of the business operations carried out with the legislation of the Russian Federation should be provided by the chief accountant.

3. The criterion of validity consists in the need to reflect in the document the real business transaction, the volume of the transaction, the date, the data of the persons participating in it, etc. Timely and real execution of primary accounting documents, their transfer to the accounting department in due time should be ensured by the persons who issued the document ...

Poor-quality documents, depending on the requirements violated, can be divided into three groups:

1) incorrectly executed: without the necessary requisites (signatures, dates), with extra requisites (invoice with a stamp, etc.), with inappropriate requisites (receipt of money signed by an unauthorized person). The accounting department is not entitled to accept such documents for accounting;

2) reflecting illegal transactions: compiled for business transactions, which, according to existing legal norms, should not be performed (act for writing off materials for major repairs with an overstatement of their cost, etc.). These documents reflect both the illegality of the content of the operation (transfer of material values ​​without a legal basis), and violations of the technology of accounting work (release of goods in excess of the quantity indicated in the invoices);

3) reflecting fictitious operations that were not actually carried out.

3. The concept, types and main stages of the inventory. Features of organizing and conducting inventory at the initiative of law enforcement agencies

Inventory - checking the actual availability of the property of the farm in kind. The reasons for taking an inventory are different:

 mistakes when leaving and accepting valuables;

 malfunctions of office equipment;

 the presence of processes that are not recorded by primary documents (shrinkage, shrinkage, spraying);

 theft and abuse;

 control over the actions of financially responsible persons.

All inventories carried out in organizations are divided according to a number of criteria.

With a complete inventory, all types of property of the organization are checked. Typically, these inventories are conducted at the end of the fiscal year before the annual report is prepared.

Partial inventory involves checking one or more types of property (inventory of cash on hand).

Scheduled inventories are carried out in accordance with the established schedule, for example, before the preparation of the annual report, and unscheduled (sudden) - as needed (change of financially responsible persons, natural disasters, theft, requirements of the auditor, judicial authorities, etc.).

The number of inventories in the reporting year, the time of their carrying out, the list of the checked property are established by the head of the organization, with the exception of cases provided for by the "Regulations on accounting and financial reporting in the Russian Federation" and "Basic provisions on the inventory of fixed assets, inventories, cash and calculations ".

Inventory is required:

 when transferring property for rent, redemption, sale;

 before drawing up the annual report;

 when changing financially responsible persons;

 in the presence of theft, abuse, damage to valuables;

 in case of natural disasters, fires, accidents, etc .;

 upon liquidation (reorganization) of an economic entity.

To carry out the inventory, a permanent inventory commission is created, which includes representatives of the administration, accounting employees, and other specialists. With a large amount of work, working inventory commissions are also created. The inventory must be carried out by a full commission. The absence of even one member of the commission is enough to invalidate the results of the inventory.

Working inventory commissions are obliged to:

 to carry out an inventory of property in the places of its location;

 identify, together with the accounting department, the result of the inventory;

 develop proposals on the procedure for offsetting and writing off the shortage of valuables;

 to develop proposals for improving the procedure for receiving, storing and dispensing valuables, improving accounting and control over their safety.

Members of the working commissions are responsible for:

 timeliness and correctness of the inventory;

 completeness and accuracy of entering data in the inventory.

Before the start of the inventory, a number of preparatory activities are carried out. Places of storage of valuables subject to verification are sealed. Inventory values ​​are laid out on racks, shelves, i.e. are brought to a condition suitable for inspection. All weighing instruments and the timing of their branding are checked.

Material values ​​are checked at their locations. Removal of actual balances of values ​​is carried out in the presence of a financially responsible person. Inventories are drawn up in duplicate, one copy is filled in by a member of the inventory commission, the other - by the financially responsible person. On each page of the inventory, the number of serial numbers of values ​​and the grand total of their quantity, recorded on this page, is indicated in words, regardless of the unit of measurement. On the last page of the inventory, the number of pages and the grand total of values ​​are indicated in words. If mistakes were made, they are corrected in all copies of the inventory by strikethrough. The corrected data must be agreed and signed by all members of the commission and the financially responsible person.

Inventory lists, after their proper execution, are transferred to the accounting department, where data on the actual availability of funds are compared with accounting data. Such a comparison is carried out in collation statements, which reflect the actual availability of funds (according to inventory data) and "book balances" (according to accounting data). The results of such comparisons - surpluses and shortages - are reflected in inventories with an indication of the quantity by groups, species and varieties. Surplus and shortage of values ​​in collating statements are shown in the valuation accepted in accounting. Values ​​for which no discrepancies with accounting data have been identified are shown in collation statements as a total.

The inventory commission identifies the culprit of the shortages and surpluses and decides on the procedure for their reflection in the accounting (regulation of inventory differences). Currently, the regulation of inventory differences is carried out in the following order. The surplus of the revealed values ​​is subject to capitalization with the transfer of the amounts of surplus to the Profit and Loss account.

Deficiencies of values ​​identified during the inventory, regardless of the reasons for their occurrence, are first reflected for the purpose of control on the account "Shortages and losses from damage to valuables":

D-t count. 94 "Shortages and losses from damage to values"

Kit count. 10 "Materials";

Kit count. 43 "Finished goods"

Kit count. 50 Cashier.

Depending on the reasons for the shortages, the procedure for writing off them will be different. The lack of values, as well as the excess of the value of the missing values ​​over the ones in surplus, are attributed to the guilty persons. In this case, an accounting entry is drawn up:

D-t count. 73 "Payments to personnel for other operations",

Kit count. 94 "Shortages and losses from damage to valuables";

shortages of values ​​within the limits of natural attrition rates are written off to expense accounts -

D-t accounts 20 "Main production,

25 "General production costs",

26 "General expenses";

Kit count. 91 "Shortages and losses from damage to values".

If there are no guilty persons, the amount of shortages is debited from the account "Other income and expenses" from the credit of the account "Shortages and losses from damage to valuables".

At the end of the inventory, control checks are carried out for the correctness of the inventory. Members of the inventory commission and financially responsible persons should take part in them. Such a check should be carried out before the opening of warehouses, storerooms. At the end of the control check, an act is drawn up. Inventory can be carried out at the initiative of the following subjects:

1) the management of an enterprise, organization, institution in order to monitor the activities of materially responsible persons and verify the accuracy of the information on the composition and location of property reflected in the accounting records;

2) one or more team members (with collective financial responsibility);

3) law enforcement agencies - in the presence of specific information about the signs of abuse and crimes committed at a particular economic facility.

The use by lawyers of the results of the inventory as evidence in a criminal or civil case is possible only if the procedure for its appointment and conduct is followed.

The requirement to conduct an inventory before the initiation of a criminal case is expressed in writing by drawing up a reasoned resolution of the head of the internal affairs body (police) or his deputy (paragraph 25 of article 11 of the Law of the Russian Federation of April 18, 1991, No. 1026-I "On the police" ( as amended by FZ dated 09.05.2005 No. 45-FZ).

The resolution is sent (by mail, courier, fax) to the head of the organization in which the inventory is supposed to be carried out. In practice, most often, to ensure the surprise of the inventory, such documents are transferred directly by a law enforcement officer to the head of the audited organization.

After the initiation of a criminal case, law enforcement officials are guided by the criminal procedure legislation (Articles 38, 58, 140-146, 168, 270 of the Code of Criminal Procedure of the Russian Federation).

The basis for conducting an inventory at the initiative of law enforcement agencies can be:

1) factual data on the misappropriation or embezzlement of someone else's property entrusted to a financially responsible person (Article 160 of the Criminal Code of the Russian Federation), theft of property by unauthorized persons by entering a storehouse or free access (Article 158 of the Criminal Code of the Russian Federation), concealment of income and property of an enterprise (Art. 195 of the Criminal Code of the Russian Federation), tax evasion (Articles 198, 199 of the Criminal Code of the Russian Federation);

2) information about the manufacture of unrecorded goods, the importation of unrecorded or falsified and counterfeit products;

3) availability of information about deliberate mis-grading, about undocumented values, postscripts, violation of the pricing procedure and about consumer fraud (Articles 14.6, 14.7, etc. of the Code of Administrative Offenses of the Russian Federation);

4) statements of citizens, media reports on the facts of embezzlement and abuse;

5) detention of officials, financially responsible and other persons red-handed during the removal, transportation, concealment of inventory items for the purpose of their subsequent theft;

6) violation of the legislation regulating financial, economic, entrepreneurial and trade activities, etc.

The effectiveness of the assigned inventory is achieved by various preventive actions of law enforcement officers aimed at ensuring its surprise. Before it begins, lawyers can independently carry out a set of the following activities:

- the closure of the organization, enterprise and the termination of trade, purchasing, settlement operations. If inventory items arrive during the inventory, they are put in a separate room and a special inventory is made on them;

- inspection of production, warehouse, trade and other office premises;

- sealing of the place of storage of inventory items, utility rooms, basements and other places of storage of valuables with separate entrances and exits. In this case, in the prescribed manner, an act of sealing the premises is drawn up;

- seizure in the presence of the head of the organization of all incoming and outgoing documents, if necessary, their endorsement (to exclude the facts of substitution);

- seizure of documents of operational and technical accounting (magazines, books), as well as draft records that are in the workplace, in the safe of a financially responsible person;

- establishing the existence of written agreements on full individual or collective (team) material liability with employees of the inventory warehouse, workshop, organization and checking the compliance of the form of contracts with the requirements of regulatory legal acts.

The inventory assigned at the request of law enforcement agencies contains three stages: preparatory, main and final. Each of them has a certain order of implementation of sequential and interrelated actions.

At the first (preparatory) stage, on the basis of a motivated decision received from law enforcement agencies, the head of the organization issues an order (order) to conduct an inventory.

As a rule, in each organization there is a permanent inventory commission, which includes the head of the organization or his deputy, chief accountant, heads of structural services and representatives of the public.

For direct inventory, working inventory commissions are created consisting of the head of the organization (chairman of the commission), specialists from various departments, an accountant, an economist, a lawyer, a technologist, a commodity expert, etc.

The composition of the inventory commission should include employees who are well aware of the inventory values, prices, primary accounting. In addition, representatives of the organization's internal audit service may participate in the work of the commission. A prerequisite for the objectivity of the inventory when checking the actual availability of property is the participation in it of a financially responsible person (cashier, warehouse manager, etc.). The presence of this person is ensured even in cases when he is detained in accordance with Art. 91 of the Code of Criminal Procedure of the Russian Federation and is in a temporary detention facility or a preventive measure was applied to him in the form of detention in accordance with Art. 108 of the Criminal Procedure Code of the Russian Federation and it is in a pre-trial detention center.

The absence during the inventory of at least one member of the commission specified in the documents serves as the basis for recognizing its results as invalid.

If the inventory is carried out at the request of the body of inquiry, investigation or the court, a representative of these bodies may be present during its conduct, but is not a member of the inventory commission and does not sign inventory documents. A law enforcement officer carries out selective control of the methodology for its implementation (recount of individual items of goods, control over the participation of all members of the commission in the inventory, control over compliance with the requirements of regulatory legal acts, etc.), and also prevents the members of the inventory commission from being influenced by blackmail, bribery and threats ...

Before starting to check the actual availability of property, the inventory commission must check the serviceability of all weighing instruments, with the help of which the presence of material values ​​will be recorded. Metrologists can be invited for a qualified check of devices and their branding.

If an inventory of inventory items cannot be completed within one day, it must be completed within the next days. In this case, the premises where the valuables are stored, after the departure of the inventory commission, must be sealed. During breaks in the work of the inventory commission (at lunchtime, at night or for other reasons), inventories must be kept in a closed room where the inventory is carried out (in a box, cabinet, safe), the key must be in the possession of the materially responsible person, and the seal - from the chairman of the commission.

The second (main) stage of the inventory consists in the direct removal of the balances, that is, the establishment of the actual presence of inventory items in kind.

The actual presence of property in the inventory is determined by compulsory counting, weighing, measuring with the use of previously prepared and tested technical devices (scales, containers, etc.), in compliance with the technique of counting values ​​that have different physical properties (solid, liquid, etc.) .). It is forbidden to include in this data information about the actual availability of valuables from the words of financially responsible persons or on the basis of accounting (book) balances.

At the third (final) stage of the inventory, its results are displayed by comparing the inventory data (actual balances) with accounting indicators (book balances). After comparison, the results of the inventory are recorded in a collation statement (with quantitative accounting at wholesale depots, warehouses) or an act of inventory results (with total accounting at retail outlets).

The collation sheet can be drawn up as a separate document or combined with the inventory list as a single form. The collation form was approved by the Resolution of the State Statistics Committee No. 88 (forms No. INV-18, INV-19).

The inventory materials may be accompanied by: an act of the control check carried out by the inventory; calculation of natural loss; act for damaged goods; explanations of the financially responsible person; decision of the manager based on the results of the inventory.

The main results of the inventory are:

1) equality of actual and book balance (positive result);

2) excess of the actual balance over the book (surplus);

3) excess of the book balance over the actual (shortage).

Conclusion

The accounting method includes the following methods and techniques, which are commonly called elements of the accounting method: documentation and inventory, valuation and calculation, accounts and double entry, balance sheet and reporting.

An accounting document is a written evidence of the legality and reality of a completed business transaction, which is a means of its legal registration. Depending on the degree of generalization of accounting information, the following types of accounting documents are distinguished: 1) primary accounting documents (Article 9 of the Federal Law No. 129); 2) accounting registers (Article 10 of the Federal Law No. 129); 3) documents of financial statements (Chapter 3 of the Federal Law No. 129).

According to the method of execution, documents are distinguished that are drawn up: a) manually; b) in a mechanized way, that is, performed on a typewriter or personal computer. At the place of preparation, accounting documents are divided into internal and external.

Accounting documents that do not meet at least one of the listed requirements are of poor quality.

Inventory is a way to check the compliance of the actual availability of the property of the farm in kind with the accounting data: as an element of the accounting method, it is a means of observing and subsequent registration of phenomena and operations that are not reflected in the primary documentation at the time of their commission. Therefore, the inventory serves as a supplement to the documentation.

Inventory - checking the actual availability of the property of the farm in kind. The reasons for the inventory are different: errors during the release and acceptance of valuables; malfunctions of office equipment; the presence of processes that are not recorded by primary documents (shrinkage, shrinkage, spraying); theft and abuse; control over the actions of financially responsible persons.

Bibliography

1. Decree of the Ministry of Labor of Russia of December 31, 2002 No. 85 "On approval of the lists of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual or collective (team) material liability, as well as standard forms on full material responsibility ".

2. Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n "On approval of the Methodological guidelines for the accounting of inventories." Clause 29.

3. Inventory. Shortages and theft. Settlement of claims: practical. manual. / under total. ed. V.V.Semenikhin. - 2nd ed., Rev. and add. - M., 2006 .-- S. 93.

4. Aleshkina A.A. Accounting. - M .: Norma, 2008.

5. Babaev Yu.A. Accounting. - M .: Delo, 2006.

6. Baryshnikov N.P. To help the accountant and auditor. - M .: Filin, 2005.

7. Kerimov V.E. Accounting at industrial enterprises. - M .: Publishing house "Dashkov", 2002.

8. Kiryanova ZV Theory of accounting. - M .: Finance and statistics, 2006.

9. Kondrakov N.P. Accounting. - M .: INFRA-M, 2005.

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The constituent elements of the accounting method provide for the observation of objects, their measurement, grouping and generalization of accounting data.

The elements of the accounting method are shown in Fig. 4.3.

Here is a description of each element of the accounting method.

Documentation. In the course of economic activity, numerous transactions are carried out to move property (assets, household assets) and the sources of their formation. Continuous and continuous observation of this movement can be carried out only with the help of documents, since each business transaction is documented. Observation of an object is recorded in the form of a document, which indicates its name, the content of the operation being performed, the date of the commission, and the unit of measurement. The document is legally binding, as it contains the signatures of the persons responsible for the business transaction. Documentation is a way of formalizing business transactions.

Inventory. Documents drawn up in accordance with the requirements for them provide systematic control over the state and change of economic assets (assets) and the sources of their formation. However, in economic activities such facts and phenomena occur that at the time of their commission are not documented. These include the natural loss of inventory, shortages (surpluses) in the process of their storage due to their deliberate mistakes. In order to identify the difference between the actual availability of inventory and cash and the data reflected in the accounting, an inventory is carried out. The inventory data reflected in the inventory records indicate that the funds were verified in kind by recounting, weighing, etc. Consequently, the inventory is a way of checking in kind of assets (property, household assets) and the sources of their formation by comparing the actual availability with accounting data

Grade. To obtain generalized indicators about accounting objects, an assessment is used, the essence of which is to convert natural and labor measures into monetary ones. The valuation reflects the costs of purchasing fixed assets, materials and other values, manufacturing finished goods, etc. Evaluation makes it possible to obtain the result indicators of all business processes. The main principles of its formation are reality and unity. Reality(or objectivity) involves the reflection of all the costs of acquiring a property or manufacturing a product. The reality is documented. The unity of the assessment lies in the fact that organizations of various forms of ownership make an assessment of accounting objects in a uniform manner in compliance with the established rules. Thus, appraisal is a way of monetary measurement of assets (property, household assets) and the sources of their formation.

Costing. The calculation of the unit cost of manufactured products (work and services performed) or purchased inventory is called costing. To do this, all costs incurred for this type of product (work, services) are divided by the amount received. A calculation is drawn up in the form of a calculation, where the actual costs by their types are given and the quantity (output) of the products (works, services) received is indicated. The rules for calculating the cost of production are determined by regulations, since its level affects the setting of prices. Consequently, costing is the basis for making decisions on the production of profitable and competitive products.

Accounts. All the variety of business transactions performed can be studied, cognized and monitored only if they are grouped according to economic homogeneity. Business transactions reflected in the documents are recorded in special tables - accounting accounts. Information is accumulated and stored on accounts. Accounts are opened for certain types of assets (property, household assets) or sources of their formation. For example, to account for the availability and movement of fixed assets, an account “Fixed assets” is opened. Thus, accounting accounts represent a method of grouping and current reflection of changes in the composition of assets (property, household assets) and the sources of their formation.

Double entry . Business transactions are reflected on the accounting accounts by a double entry method, the essence of which is that each business transaction is recorded twice: once on the debit of one account and the second time on the credit of another. Double entry is due to the duality of the business transactions themselves, it reveals the meaning and their content. The duality of business transactions means that all changes have two aspects: increase and decrease, emergence and disappearance, which compensate for each other. The use of double recording of business transactions on economically related accounting accounts provides a constant balance sheet generalization of indicators about accounting objects.

Balance. The balance is a way of generalizing indicators of the state of assets (property, household assets) and the sources of their formation in monetary terms as of a certain date in the form of a two-sided table. On one side of the table, all assets (property, household assets) are reflected, and on the other, the sources of their formation (capital and liabilities). Consequently, the balance sheet provides a reflection of the equality of these parties. The balance sheet is compiled on the basis of the data of the balances of the accounting accounts.

Reporting. This is a systematic reflection of the final indicators that characterize the results of the organization's activities for a certain period. The balance sheet is the main form of reporting. However, in addition to the balance sheet, the reporting includes other forms in which the necessary indicators are reflected. Reporting represents the final stage of the accounting process for a certain period. Its data is used at the internal and external levels of business management.

The methods of each science are a kind of tools for studying or knowing its subject and objects. The teaching about the methods of a particular science is called the methodology of this science. Accounting methods are divided into general scientific ones, which are used in various sciences, and specific ones, inherent only in accounting science.

To study the essence and properties of the subject and objects of accounting, the following general scientific methods are used: dialectical, historical, systemic, method of induction and deduction. In turn, relying on economic categories and laws of economic theory, the provisions of philosophy, accounting has its own research methods, which are determined by the essence of its subject, requirements, principles and functions.

Process steps and element of accounting method

Accounting method is a system of methods, or techniques, with the help of which accounting objects are reflected and generalized in a monetary value according to economically homogeneous characteristics in order to control the fulfillment of statutory requirements, efficient use of production resources, ensure the safety of property and achieve the highest efficiency of economic activity.

Considering that accounting is an activity with a sequential process of processing data into information, various methods are used depending on the stages of formation of information flows:

1 stage- chronological and constant in time systematic observation of accounting objects - through documentation and inventory;

2 stage- measurement of the value of economic assets and sources of their formation, economic processes and their results - through assessment and calculation in a single monetary meter;

3 stage- registration and classification of data on changes in accounting objects for the purpose of their systematization by type for their double reflection in the accounting accounts;

4 stage- generalization of information for the purpose of drawing up the balance sheet and reporting (Figure 1.13).

Thus, all the listed elements of the accounting method by stages of accounting activity are grouped into four pairs:

o documentation and inventory;

o assessment and calculation;

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o accounts and double entry;

o balance sheet and reporting.

The methodological methods and techniques used to reflect accounting objects at all stages of the accounting process constitute a system of interrelated elements of the accounting method (Fig. 1.14).

Documenting is a way of reflecting accounting objects (household assets, funds, sources of their formation and business processes) in primary accounting documents (invoices, invoices, checks, orders, etc.) after or at the time of completion of transactions with them.

Documenting business transactions in primary documents gives legal force to accounting data. When resolving conflicts between business entities or persons in the judiciary, correctly executed documents acquire evidence-based legal value.

Primary documents are accumulated by type and reporting period, processed in the accounting department, after which they are handed over to the archive of the enterprise or destroyed, taking into account the storage time in accordance with the current legislation.

Despite documentation, accounting data must be matched against actual data in order to continually check the accuracy of accounting data. This becomes possible thanks to the inventory, during which the actual availability of material values, funds, accounts payable and receivable is checked. As a result of the inventory, the accounting data are either confirmed, or unaccounted values ​​and admitted losses, shortages and misgrading are revealed.

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Inventory (literally from Latin - inventory of property) is a way to identify the actual availability and condition of economic assets, enterprise funds and sources of their formation on a certain date. Inventory of accounting objects is carried out through measurement, weighing, recalculation, comparison. Based on the inventory data, adjustments are made to the accounting data on the presence and condition of accounting objects, since in the process of economic activity natural loss, partial damage and theft of enterprise property, errors in calculations and calculations are possible.

Taking an inventory requires a statutory procedure.

Allocate different types of inventory - by objects of accounting, purposes and time of holding. Taking an inventory is mandatory before preparing the annual financial statements.

Carrying out a high-quality inventory is impossible without preliminary documentation, since its results depend on the comparison of inventory and accounting data on business transactions in primary documents. In addition, the connection of inventory also exists with other accounting techniques. So, the result of the inventory can be, for example, the establishment of the fact of impairment of material assets, which requires the determination of the depreciated value, that is, the measurement stage by assessment.

Measurement accounting objects are carried out in order to establish their quantitative characteristics that appear (bought, exchanged, etc.) or change (discount, revaluate) during business transactions. A feature of the measurement stage is the observance of the principles of a single monetary measure, prudence, historical (actual) cost. The method of accounting at this stage is assessment, which involves the expression of the value of economic assets and the sources of their formation in monetary terms.

Grade - method of monetary measurement of accounting objects. With the help of assessment, natural and labor characteristics (gauges) of household assets are listed in value. In accounting, the assessment of accounting objects is based primarily on the indicator of the actual costs of their creation or acquisition (historical cost).

P (S) BU of Ukraine provides for various methods and types of assessment of economic assets of the enterprise as of the date: acquisition, disposal, preparation of financial statements, revaluation. Assessment of the cost of economic assets may involve the establishment of the appropriate types of their cost: initial, revalued, fair, net realizable, amortized.

In relation to the assessment of the value of the sources of formation of economic assets of the enterprise, it should be noted that it is carried out simultaneously with the assessment of the value of the economic assets themselves, since the appearance of funds or a change in their value directly affects the size of the sources of their formation. So, after a business transaction to obtain a bank loan at the enterprise, the total cost of economic assets increases by increasing the funds in the account. At the same time, such an increase in property is fully connected with an increase in the sources of attracted funds, namely, accounts payable to the bank. Therefore, the amount of such accounts payable is equal to the amount of credit funds received on his account.

A separate type of appraisal is the calculation or appraisal of the cost of such an accounting object as finished goods (work, services) calculated for the entire volume or for its individual unit.

Calculations (from Latin - calculations) is a method of calculating the cost of manufacturing a unit of inventory or a unit of work performed. The essence of the method lies in the fact that justify, determine and distribute the costs that relate to one or another object of the onion (product, process, order, etc.).

Costing provides a definition cost price - the amount of costs associated with the processes of supply, production and marketing. In the process of delivery, the cost of purchase (supply, purchase) is determined, production - production cost, sales - cost of sold products (work, services).

In cost management, various methods of accounting and costing are distinguished, which involves the development of planned and standard cost estimates, cost estimates for certain periods, order or technological stages of production, costing taking into account all the costs of the enterprise or with the exclusion of some of them, etc.

The calculation is compiled by cost items, the composition of which is established by each enterprise independently, based on the characteristics of the manufactured products (work performed, services rendered), production technology, structure and scale of the enterprise. Each item has a title and reflects a specific type of enterprise costs.

After the valuation of changes in accounting objects, information about this is recorded and accumulated by way of its systematization.

Location accounting information has as accounting techniques accounts and double entry. Business transactions reflected in documents are recorded using special tables called accounts.

Accounts - a method of grouping funds, sources and economic processes that are homogeneous in terms of economic content for their reflection in accounting, as well as for exercising control.

The number of accounting objects determines the number of accounts. For example, the "Fixed assets" account in tabular form may reflect the cost of purchased equipment and the cost of buildings sold during the reporting period, as well as the value of all fixed assets of the enterprise at the beginning and end of the reporting period.

In Ukraine, there is a single Chart of Accounts, according to which all enterprises operate. Such unification ensures the unity of accounting records at various enterprises, simplifies the processing of statistical information by government authorities, which is based on accounting data, creates conditions for mutual understanding between accountants, since accounts are the language of communication of specialists in the field of accounting.

Budgetary and banking institutions have their own separate charts of accounts. This is due to the differences in tools and processes considered in such institutions.

Business transactions are recorded on accounts double entry - simultaneous and interrelated reflection of each operation in two accounts. The need for this is due to the fact that the implementation of a business transaction is associated with the simultaneous change of at least two accounting objects.

A double entry is a reflection in the accounting of each business transaction twice: in the debit of one and in the credit of another account for the same amount. Double entry makes it possible to carry out balance control of accounting information, that is, to control the correctness and legality of the use of economic assets and the sources of their formation.

For example, in the case of purchasing raw materials, stocks of raw materials increase, and the amount of money in the current account decreases; in the case of using purchased raw materials for the manufacture of products, stocks of raw materials decrease, and stocks of work in progress are growing. Thus, double entry in its essence reflects the turnover of funds in the economic activities of enterprises.

Summarizing accounting data carried out for the reporting period using the balance sheet and reporting.

The balance sheet is a way of grouping and reflecting the presence and condition of economic assets of an enterprise by composition and location and sources of education at a certain date in generalized value terms. The balance sheet is one of the main forms of accounting financial statements.

In other words, the balance sheet systematically represents the property state of the enterprise in monetary value at a certain moment through equality household funds with the sources of their formation. The generalization of accounting information in the balance sheet becomes possible due to the data on changes in accounting objects, which were accumulated in the accounts by double entry.

But, in addition to the state of accounting objects, information about the movement of fixed assets, inventories, the cost structure, etc. is needed to make decisions in enterprise management. For this purpose, in accounting, appropriate reporting forms are drawn up in the form of tables, in which current accounting data on any accounting objects are systematized separately.

Financial statements - a set of methods and techniques for generalizing current accounting data and an ordered system of interrelated economic indicators of the production and economic activity of the enterprise for the reporting period.

Accounting statements are filled out on the basis of the data of accounting accounts with a certain system for their grouping.

Accounting methodological techniques are interconnected, complement each other and together constitute a single whole - the accounting method.

General characteristics of accounting methodological techniques

To provide the necessary information about the condition and use of assets, liabilities and capital in accounting, various methodological techniques for reflecting business transactions are used.

Accounting methodological techniques is a system of funds that provides a continuous, continuous and interconnected reflection (in monetary value) of accounting objects in order to preserve property, control the rational use of material, labor and financial resources and enterprise management.

Most of the methodological methods of accounting are implemented for the implementation by accounting specialists of its control function.

Methodological techniques and methods of accounting are divided into two groups: general scientific and private scientific research methods.

General scientific methods is a set of principles and categories of materialist dialectics and general scientific theory of knowledge. They are based on the use of such techniques as analysis and synthesis, induction and deduction, abstraction and concretization, analogy and modeling, system and functional-cost analysis (Figure 1.15).

Figure 1.15. v

A brief description of general scientific research methods is shown in Figure 1.16.

Analysis - research method, which includes the study of the subject of research, a method of mentally or practical dismemberment of it into its constituent elements. Each of the selected parts is analyzed independently within a single whole.

Synthesis - the method of studying an object in its integrity, unity and interconnection of its parts. In practice, it is necessary to combine synthesis with analysis, since this allows you to connect objects dismembered in the process of analysis, to establish their relationship and to know the subject as a whole.

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Induction - a research technique in which a general conclusion about the characteristics of numerous elements of an object is made on the basis of studying only their part, that is, from the individual to the general.

Deduction - explores the state of the research object as a whole, and then - behind its constituent elements, that is, the conclusion consists of the general to the particular.

Abstraction - a technique that allows the method of abstraction to pass from specific objects to general concepts and laws of development.

Concretization - a comprehensive study of objects in the qualitative diversity of real existence. The state of objects is investigated in connection with certain conditions of existence and their historical development.

Analogy - the method of scientific research, according to which the knowledge of some objects is achieved on the basis of their similarity to others. The analogy method is based on the similarity of some aspects of different objects.

Modeling - the method of scientific knowledge, which is based on replacing the phenomenon with its analogue, model, contains the features of the original. In the event of loss or destruction of documents, the company uses a modeling technique. The restoration of lost documents is achieved through the construction of a model, and not the documents themselves are restored, but the business transactions reflected in them. The information obtained by means of modeling is evaluated on the basis of interchange of accounting documents in relation to one or another form of accounting.

System analysis - study of the object of research as a set of elements that form a system. In practice, it is used to assess the behavior of system objects with all the factors affecting its functioning.

Functional and cost analysis studies objects at the stage of engineering preparation of production, including the design and operation of complex systems with an assessment of their cost indicators (for example, establishing the cost of production defects).

Partially scientific research methods are techniques developed by practical work based on the achievements of economic science (see Figure 1.17).

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partly scientific research methods include the following techniques:

1) computational and analytical;

2) documentary;

3) organoleptic;

4) generalization, assessment and implementation of the results.

I. Calculation and analytical techniques include (see Figure 1.18):

o economic analysis;

o statistical calculations;

o economic and mathematical methods.

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Economic analysis widely used in practice, to identify and assess the causes that affect deviations from the normal course of production processes.

The information that is used to analyze the economic activities of an enterprise can be divided into three groups:

1) the data of the controlling, statistical and financial and credit authorities on the work of the enterprise is analyzed; conclusions and proposals of higher organizations based on the results of work for a certain reporting period; media reports;

2) data of the enterprise itself: planning documents, informative, design and estimate, technological and financial documentation, data of operational, accounting and statistical accounting, reporting;

3) additional data: minutes of meetings of founders and shareholders; information received from employees of the enterprise; information obtained during operational search activities, etc.

Particular clarity of the analysis is achieved using methods of economic statistics: calculations of various coefficients, indices and other relative values ​​(wear rates of fixed assets, energy intensity of manufactured products, profitability of individual products).

Widely used in economic analysis and economic and mathematical methods: correlation and regression models, processing of time series, linear programming, etc.

II. Documentary techniques include:

o formal and arithmetic verification of documents;

o regulatory assessment of business transactions reflected in the documents;

o logical control of the objective possibility of performing documented business transactions;

o complete and selective observation;

o counter-verification of documents or records in accounting registers by comparing them with the same name or related data of enterprises and organizations with which the enterprise has economic ties;

o the method of counting down, based on a preliminary expert assessment of material costs with the aim of subsequently determining the amount of unjustified write-offs of raw materials and materials for the production of certain types of products; o assessment of the legality and validity of business transactions according to the corresponding accounting accounts.

Documentary verification includes establishing the compliance of the operation reflected in the documents with regulations, as well as arithmetic verification of documents, determining the correctness of their execution. The main elements of documentary verification are to clarify the correctness of the preparation of the primary documentation of business transactions and the validity of the reflection of transactions in the accounts and in the accounting registers by the double entry method; specified prices, rates, and taxation; reflection of business transactions in the final document - balance sheet and reporting.

During the audit of accounting records, the records in the accounting registers are compared with the corresponding primary and consolidated accounting documents, which are the basis for the records. At the same time, the arithmetic correspondence of the totals given in the accounting registers is checked. This makes it possible to identify records that are unjustified by primary documents, establish the assignment of amounts to the appropriate accounts, which eliminates the possibility of concealing theft.

Accounting research methods can be divided into the following groups (Figure 1.19):

1) Techniques for researching a separate document ..

a) verification of the document in form (all required details must be present);

b) arithmetic check (the correctness of the final indicators calculated with both horizontal and vertical graphs is established);

c) regulatory and legal audit (verification of transactions for compliance with applicable laws and regulations).

2) Techniques for researching several documents reflecting the same or interrelated operations .. This group of procedures includes:

a) counter check (the purpose of such a comparison is to establish the identity of the data contained in all copies of the relevant document).

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Cross-checking of documents consists in comparing individual copies of the same document located in different organizations, as well as documents related to each other by one operation. A variation of the document matching method is also a comparison of analytical accounting data with synthetic accounting data in order to establish possible disagreements between them;

b) mutual control (different documents and accounting data are compared, in which the operation is directly or indirectly reflected, what is checked. The data of financial, managerial and operational accounting can be compared).

Collation of documents - acceptance of their mutual control - used in the case of checking two or more documents related to the unity of operations. For example, receipts for the issue of goods can be compared with road leaves or other transport documents showing the movement of these goods; payroll statement - with orders, which indicates the nature and amount of work performed; sums of money posted for cash statements - with bank statements and information on the movement of inventory and packaging, etc.

3) Techniques for checking the reflection of business transactions in accounting. These include, in particular, the restoration of quantitative-summary accounting, which consists in the fact that quantitative accounting is fully established on the basis of primary documents. This makes it possible to assess the legality and validity of business transactions according to the correspondence of accounting accounts.

III. Organoleptic techniques include (fig. 1.20):

Rice. 1.20. v

a) control measurements of work are used to check the availability of completed construction and installation works, production volumes, works and services;

b) continuous (continuous) observations - the reception of statistical control of the actual state of the object;

c) selective observations - the reception of a statistical study of the qualitative characteristics of an object, when complete control is technically impossible (for example, to determine the defects of goods that enter the trade);

d) technological expertise - acceptance of control of engineering and technical preparation of production, as well as the quality of products (for example, a control launch of raw materials and materials into production, which is used to determine the validity of the rates of consumption of material resources, and the output of finished products);

e) official investigation - a set of methods for checking compliance by officials and other employees with regulations governing production relations in various sectors of the national economy;

f) experiment - scientifically organized experience for the purpose of expert examination of the results of the performed processes.

IV. Methodological techniques for generalizing, evaluating and implementing the results can be divided into

o techniques of the general methodology, which are the same for all types of control (methods of economic analysis, techniques of documentary research and methods of actual control);

o techniques of partial methods used in a particular enterprise.

So, accounting methodological techniques are interconnected, complement each other and together constitute a single whole - the accounting method.

Methodological techniques (methods) used for research by accounting objects at all stages of the accounting process constitute a system of interrelated elements of the accounting method (Figure 1.21).

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Accounting method

The above classification of funds and sources of their formation underlies the preparation of the balance sheet.

The set of methods and techniques is called method accounting.

1. Accounting method - a set of methods and techniques allowing to carry out control functions, functions of analysis and management of economic activities of an enterprise. By means of certain methods, the circulation of the organization's funds is taken into account, the subject (that is, objects) of accounting is cognized. The accounting method makes it possible to know the phenomena in change and interrelation, as well as taking into account their interaction.

It depends on the subject of accounting studied, on the tasks set for accounting and the requirements for it, as well as on the objects subject to control.

Thus, the direct content of the accounting method follows from the specifics of accounting and its essence.

2. The accounting method consists of several elements. The main elements of the accounting method are:

• documentation;
• inventory;
• appraisal and calculation;
• accounts and double entry;
• balance sheet and reporting.

Documentation is used to organize a continuous and continuous accounting of the turnover of enterprise funds, the sources of their formation and operations with them. With the help of documentation, primary observation and accounting records of business transactions are carried out, the employee's responsibility for the values ​​received is fixed. Immediately upon the completion of the operation, for its reflection in the accounting records, a primary document must be drawn up, which describes the operations performed and their exact quantitative expression and monetary value. The primary document must necessarily contain the following details: the name of the enterprise, the name of the document, its number, date, a summary of the business transaction, its quantitative and monetary expression, the signatures of the persons responsible for this business transaction. The correctness of the information provided in the documents is certified by the signature of the persons responsible for the operations performed.

The primary requirements for documents are the timeliness of compilation, completeness and reliability of information, ensuring the possibility of preliminary and current control over the economic activities of the enterprise and active influence on the results of its work.

In the accounting registers, all entries must be made on the basis of documents checked for the correctness and legality of operations.

Inventory as an element of the accounting method, through checking the availability of tangible assets, fixed assets and cash, allows you to determine their actual state. The inventory is carried out by describing, counting, cross-checking, weighing, evaluating the funds identified and comparing the accounting data with the obtained data. She either confirms the accounting data, or reveals unaccounted values, losses, theft, shortages. Therefore, with the help of an inventory, the safety of the property is monitored. of the enterprise, and also checks the completeness and reliability of accounting data, their compliance with the actual availability of property and liabilities.

This method is outlined in more detail below (see Lecture 30).

Accounts accounting are intended for grouping and current accounting of homogeneous business transactions, they are a way of secondary registration of funds and transactions with them. To monitor and control the multitude of transactions performed, accounting objects must be grouped according to economically homogeneous characteristics. This systematization is carried out using accounting accounts. On the accounts, transactions are recorded in a monetary meter, and if necessary, natural and labor meters are used.

All changes that occur with the means are either a decrease or an increase. For the purpose of separately recording these processes, the accounting accounts are divided into two parts - debit and credit. The debit reflects an increase in funds and a decrease in their sources, on a loan - a decrease in funds and an increase in their sources.

Double entry- a method of registering business transactions on accounting accounts, it provides the ability to control the correctness of the reflection of business transactions.

Business transactions are reflected on the accounts using a double entry showing the interconnection of accounting objects. Due to the double entry, each transaction is reflected in the same amount on at least two accounts: on the debit of one account and on the credit of the other. Double notation allows you to understand the internal connection of activities, the economic meaning, the content of each operation. Double reflection of business transactions in the accounts is a necessity due to the transfer of funds and theirsources from one state to another, as well as a change in the forms of value in the process of the circulation of funds. The relationship of accounting accounts is called correspondence of accounts, and accounts are called correspondent.

Balance sheet is a system of indicators characterizing the financial and economic activities of the enterprise, the state of its funds and sources at a certain date in a single monetary value. Balance is a way to summarize and group them.

The balance sheet is the main reporting form that characterizes the size of the property and the financial condition of the enterprise. The information in the balance sheet is grouped into sections, which, in turn, consist of items. Debit balances of accounts are reflected in the left side (asset) of the balance sheet, credit balances - in the right side (liabilities) of the balance. Balance sheet data are used to control the availability and structure of economic assets and their sources, to analyze the financial condition of the enterprise, its solvency, allocation of funds, the degree of depreciation of fixed assets, etc.

Financial statements is a system of generalizing technical and economic indicators. It is intended to cover much wider the activities of the enterprise and therefore, in addition to the balance sheet, includes a number of tables and information about the movement of funds, funds, the structure of income, cost, taxes and payments, etc. providing information for the implementation of management, analysis and control over the economic activities of the enterprise and the creation of a basis for the subsequent planning of its activities.

Grade it is necessary to obtain generalized indicators about various means, their sources, operations with them. This assessment is carried out in monetary terms. The appraisal of economic assets is based on their actual cost, which makes the appraisal reality.

The main principles of valuation are established by the government (for example, fixed assets and intangible assets are valued at their initial cost, including the costs of delivery, bringing them to a condition suitable for use; finished products - at the production or standard cost; materials - usually at the procurement cost, including transport and procurement costs; goods - at wholesale or retail prices).

Costing is necessary for controlling and setting prices. By this method of grouping costs, the cost of purchased material assets, manufactured products, work performed, services rendered is determined. To determine the cost of a unit, all costs incurred for a given type of product are divided by the number of units of sold products produced.

It should be noted that the above methods are applied in organic connection with each other. Accounting begins with the documentation of transactions. Based on the documents, transactions are reflected on the accounts using double entry. To summarize the data contained in the documents in a single dimension, use the monetary value; an inventory is used to check and clarify them. The revised account data is used to calculate the cost by calculation, as well as to compile the balance sheet and other forms of reporting.