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The forms of accounting

Ex. 1. Read and translate the text.

The forms of accounting

One of the important preconditions for a rational organization of accounting is the use of the most effective forms of accounting, its technical equipment.

The form of accounting is a system of interconnected accounting registers of the established form and content, which determines the sequence and ways of accounts.

The main distinctive signs of the defining features of individual forms accounting are: the appearance and structure of the accounting records, the relationship of registers of synthetic and analytical accounting, the sequence and the technique of account registration.

The modern forms of accounting applied at enterprises and organizations of Ukraine are: memorial-order, the Register-main, register-order, automated (computer), a simplified form of accounting.

Characteristics of accounting forms are:

- the appearance and structure of the registers of the chronological and systematic (synthetic and analytical) accounting;

- the interrelation of accounting registers;

- methods and technical means of business transactions recording in the accounting registers.

During its existence the accounting has passed a long way of development and together with this at every stage different forms are used. Therefore, for these forms, you can trace the history of development of the economic activities and accounting.

Memorial-order form is used mainly in the budget organizations. Memorial orders are constituted on the basis of primary documents, proven and grouped according to certain grounds. Correspondence of accounts on transactions and its amount are indicated in them. All memorial orders after filling contribute to the chronological sequence of the transaction log. Then the information is displayed in the Main book on synthetic accounts. The advantages of memorial-order form are its relative simplicity, flexibility. Disadvantages are the drawing up of a large number of memorial orders, as well as the ineptitude of registers to complete financial statements.

When using the register forms of accounting, information from the primary and summary documents are transferred in registers and statements. In the first ones accountants record amounts that meet the credit turnover on the respective accounts. In the second ones accountants fix the amount of the debit turnovers on the accounts. Summary records from the registers are transported in the Main book. The biggest advantage of form of accounting consists in the ability to conveniently generate information for the financial statements. The disadvantage is the complexity of separate registers and sheets.

A simplified form of accounting can be carried out by small enterprises at their choice. It provides two variants: simple and form of accounting using accounting registers of the property. In the application of simple form transactions are reflected in the Book of the account of economic operations. The form of accounting with use of the accounting of property also provides the use of the sheets.

Collection, systematization and processing of the accounting information occur with the specially developed software due to the automated form of accounting. Note, some experts do not consider it a form, considering it only as a way of accounting.

VOCABULARY:

sequence flexibility

distinctive disadvantages

feature ineptitude

memorial-order respective

Register-main turnover

register-order complexity

interrelation sheet

trace due to

Ex. 2. Answer the questions.

1. What is the important preconditions for a rational organization of accounting?
2. What is the form of accounting?
3. What are the modern forms of accounting in Ukraine?
4. Where are the modern forms of accounting applied?
5. What are the characteristics of accounting forms?

Ex. 3. Find in the text English equivalents of the Ukrainian word combinations.

Важливі передумови, організація обліку, технічна оснащеність, форма бухгалтерського обліку, облікові регістри, облікові записи, відмітні ознаки, особливості форм бухгалтерського обліку, зовнішній вигляд, техніка облікової реєстрації, меморіально-ордерна форма бухгалтерського обліку, журнально-ордерна форма обліку, автоматизована форма обліку, спрощена форма обліку.

Ex. 4. Write the synonyms of the following words.

Interrelation, trace, distinctive, feature, grounds, to constitute, disadvantages, to draw up, to complete, to record, respective, summary, to generate, complexity, due to.

Ex. 5. Translate into English.

1. Важливою передумовою високого врожаю є сприятливі кліматичні умови. 2. Технічне оснащення сільського господарства суттєво відстає від сучасних вимог. 3. Форма бухгалтерського обліку - це система взаємопов’язаних між собою облікових регістрів, встановленої форми і змісту. 4. Взаємозв’язок облікових регістрів допомагає отримати повну інформацію про діяльність підприємства. 5. На кожному етапі розвитку бухгалтерського обліку застосовувалися його різні форми. 6. Можна простежити історію розвитку господарської діяльності й бухгалтерського обліку.

Читайте також:

1. Accounting documents
2. Accounting Registers
3. Accounting. The purpose of accounting
4. Basic qualities of the perfect forms
5. Classification of accounting documents
6. Ex. 7. Translate into Ukrainian paying attention to the forms of the Gerund.
7. Forms of action
8. FORMS OF LEATHER
9. Free and Bound Use of Grammar Forms
10. IV Analyze verb-forms and translate the following sentences. Match the verb-forms with their tenses in Active or Passive Voice.
11. Put the right forms of the verbs.
12. Subjunctive-Mood Forms

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