I. Read and translate the text.

Method of accounting is a system of interrelated methods and techniques by which objects of accounting are displayed and summarized in monetary assessment in order to control the business enterprise.

Accounting exploring his subject with the following methods:

· Chronological and systematic observation;

· Measurement of economic resources and processes;

· Registration and classification;

· Summarize the information for reporting.

Methods allow you to generate accounting information for internal and external users.

The method observation and documentation correspond to inventory; measurements carried out by estimation and calculation, registration and classification held in the accounts by double entry, summarize the purpose of reporting is in the balance sheet and financial statements.

Documentation is a way of initial monitoring and recording business transactions in the primary accounting documents. Each business transaction is recorded by a document completed in compliance with certain requirements, which gives it legal effect.

Inventory is a way to check availability inventory and cash by transferring, weighing, tonnage measurement, evaluation of residual assets of the enterprise and comparison with data accounting. This method is a method of monitoring the presence and movement of property, debt, work of financially responsible persons.

Evaluation is a reflection of objects accounting in a single money measure to summarize them in the whole enterprise. By estimate natural and the labor indicators of economic resources transfer into the cost.

Costing is a method of calculating the cost of production or the performed work and provided services. Essence of the method is justifying, determine and allocate costs that belong to a given item costing.

Accounts are the current method of accounting and control for the presence and movement the assets and liabilities of the enterprise.

Double entry is displaying method of economic transactions in the accounts, accounting technology. It consists in double reflection in accounting of every business transaction: one for debit and credit another account is the same amount.

Balance sheet is a way of summarizing and grouping information about the assets of the enterprise in composition and location of sources and their creation to date.

Accounting reports is a method of synthesis and final receipt of the final performance of the company during the reporting period. Reporting make by certain rules and standards based on the data of accounts with a certain system of grouping.

Methodological techniques of accounting are interrelated, complement each other and together represent a single unit – a method of accounting.

<== попередня сторінка	\|	наступна сторінка ==>
II. Read and translate the text.	\|	II. Retell the text.

Не знайшли потрібну інформацію? Скористайтесь пошуком google:

Генерація сторінки за: 0.004 сек.