The accounting work of every accountant is based on the use of logic and mathematics; it requires a broad outlook and the ability to identify cause-and-effect relationships. A novice accountant first of all needs to master not only accounting entries, but also the procedure for generating reports, including a balance sheet.

The purpose of accounting is to record and summarize financial information for the purpose of analysis. economic activity enterprises. Accounting can be divided into three aspects:

  • Definition of financial components economic activity(assets, income and expenses, liabilities, cash flows, etc.);
  • Measuring these components in monetary terms;
  • Providing financial information (reporting).

Double entry method

The concepts of correspondence of accounts and accounting entries are based on the principle double entry. The essence of this principle is to record each business transaction twice: as a debit to one account and a credit to another. With non-automated accounting, there were two methods of accounting - memorial and journal-order. Currently, accounting programs allow you to reflect transactions in any convenient form.

The property of double entry logically follows from the double entry method: business transactions— change the indicators of both sides of the balance sheet simultaneously. Most often, typical households. operations produce movements on the “opposite” sides of the balance sheet.

What is a balance sheet

A way of grouping the financial indicators of a business's assets and liabilities to show its financial condition as of a specific date is called a balance sheet.

The balance sheet, as the main source of information for analyzing the financial and economic activities of an enterprise, has two parts - assets and liabilities:

  • An asset includes property; cash; accounts receivable.
  • A liability is the totality of all obligations of an enterprise and the sources of its funds.

Depending on the legal form of the organization, balance sheets may have different kinds. For internal purposes, an organization can adopt its own forms for reflecting information. For reporting to government bodies- for example, in the Federal Tax Service - it is mandatory to use legally approved reporting forms and data transfer formats.

Chart of accounts

The enterprise accounting system implies prerequisite the presence of a clear system of accounts and instructions for their use. The system of accounts for recording business transactions using the double entry method is called a chart of accounts.

The chart of accounts adopted by the Ministry of Finance in 2000 is still in effect, with minor changes made in 2010.

The main task of the Chart of Accounts is to connect accounting indicators with reporting indicators. For its correct use, the Ministry of Finance has developed appropriate instructions.

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The chart of accounts is a table in which accounts are grouped into sections by type of assets and liabilities. For ease of use, accounting programs often provide for reflection of the signs of sum and quantity accounting, whether the account is a foreign currency account, etc.

Relationship between the balance sheet and the Chart of Accounts

The assets of the balance sheet reflect active accounts, that is, accounts that have a debit balance and for which the increase in turnover occurs according to Dt. In the liability side - passive accounts, that is, with a credit balance and an increase in turnover according to Kt.

Active-liability accounts can have any balance, which is reflected in the balance sheet, respectively - an active balance in the asset section, a passive balance in the liability section.

Accounts that do not have a balance after the period close are not reflected in the balance sheet. With their help, the Financial Results Report is generated. In a correctly drawn up balance sheet, the totals of liabilities and assets should be equal:

Accounting from transactions to balance sheet - examples, table

Let's look at examples of accounting transactions with postings and their reflection in the balance sheet.

Operation 1. Let’s say, to the current account of Shveik-A LLC on April 14, 2016. An advance payment was received from the buyer MegaStyle LLC towards the future supply of sewing products in the amount of 118,000 rubles. Accounting entries:

In this example, Dt 51 and Dt 76 (advances) show an increase in assets, and Kt 62 and Kt 68 show an increase in liabilities.

Operation 2. Let’s assume a situation where the buyer of our organization has assigned the rights to purchase goods to another company.

In this case, entries will be made to account 62 to account 62 (advances), but this will only make changes to accounting by counterparties; this will not affect the results of the account as a whole - just like the balance sheet data.

Operation 3. 04/16/2016 LLC "Shveik-A" received from the supplier - the company "Romik", materials - threads for sewing machines, 130 bobbins in the amount of 15,340 rubles, including VAT - 2,340 rubles. Accounting entries:

Operation 4. 04/17/2016 the received threads were partially written off for production, along with previously capitalized fabric for 35,000 rubles. Accounting entries:

Operation 5. Shveik-A LLC accrued and paid salaries to employees in the total amount of 120,000 rubles. Accounting entries:

Operation 6. 04/27/2016 finished products was credited to the warehouse on April 28, 2016. — a batch of goods was shipped for Megastyle LLC. Accounting entries:

After paying wages, the company’s cash desk remained in the amount of 10,000 rubles.

After generating transactions on the balance sheet for April 2015, we will see the following figures:

Section number Section name Group of articles Amount, rub.
Assets
II Current assets Materials (10 count)(13,000-2,000) 11 000
Cash (118,000-15,430-70,000) and cash 10,000 42 660
Passive
V Short-term debt Wage arrears 50 000

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Errors in accounting lead to trouble not only for the accountant, but also for the manager of the enterprise. Besides, financial losses can be quite painful for the company.

To maintain the level of professionalism, it is necessary to constantly study and monitor changes in legislation. For those who begin to study accounting on their own, specialized literature becomes the only teacher on whose choice existence in this difficult profession depends.

1. Krutyakova “VAT. Practice of calculation and payment"

Change information is in order. Complex tax issues are discussed in detail, including those discussed in arbitration courts. The book was written by one of the best specialists on value added tax, an experienced lecturer. Accountants, auditors and tax consultants are well acquainted with the works of T. L. Krutyakova, whose qualified recommendations and interpretations can always be applied in practice. This book will also be useful to business managers, employees of financial services and students studying accounting.

2. Gartvich “1C: Accounting 8 at a Glance”

A textbook for those who are mastering the 1C:Accounting 8 program and trying to understand computer accounting. While reading the book, you can simultaneously apply knowledge in working with the program. The language of presentation is simple and clear, the publication is well designed and richly illustrated. The textbook will be useful to an accountant who has basic PC skills. Mastering the 1C: Accounting 8 program based on the book by A. V. Gartvich is quick and does not cause difficulties.

3. Gartvich “Accounting from scratch. Self-teacher"

An explanation of the basics of accounting and its rules in connection with economics. As you study the book, the logic of accounting procedures becomes clear. The author does not overload the presentation with references to laws and other legislative acts; all attention is focused on the connection between accounting and the economics of the enterprise and the rules of accounting. The book is intended for independent mastery of the basics of accounting with minimal involvement of information from the field of economics and jurisprudence. Readers who have no experience working in accounting will be able to learn the basics of the profession using this manual.

4. Veshchunova, Zinko “Repo operations. Legal regulation, accounting, taxation and audit"

A REPO transaction is an agreement to sell property with the condition of repurchase at an agreed price. The popularity of such transactions in our market is growing, since they are beneficial to both parties: the lender reduces its risks, the borrower receives property on favorable terms. Repo is an effective refinancing mechanism, but at the same time, it was these transactions that caused the financial crisis of 2008.

The book examines the legal aspects of regulating operations on such transactions, analyzes regulations related to accounting and taxation issues in Russia and abroad. The authors offer tax and accounting options, explore accounting and taxation methods for failure to execute the second part of the transaction, accounting for bonds, payments when the market value of securities changes, opening and closing a short position during a transaction, as well as repo in currency. Securities market professionals will be interested in the section devoted to the issue of accounting for transactions in the back office.

5. Gartvich “Accounting in 10 days”

A simplified and detailed presentation of the basic principles of computer accounting, designed for beginners. By independently mastering the material, you will be able to penetrate the logic of accounting in a modern enterprise. Computerization of accounting is considered in connection with the automation of the enterprise as a whole.

6. Kasyanov, Wiseman “Accounting in banks”

IN textbook The theory and practice of accounting in credit institutions is considered when conducting settlement, cash, credit, currency and other transactions, organizing internal control and the peculiarities of preparing bank reports. How does accounting in banks differ from accounting for other enterprises? What are the features of internal accounting accounts? banking system? How are intrabank transactions processed? These and many other issues are covered in the monograph, taking into account the standards in force in 2016.

7. Kasyanov, Weisman “Accounting in the public sector”

The monograph examines in detail the problems of financial management in state and municipal institutions. Materials are accompanied practical advice that will help you accept correct solution when faced with complex tasks that periodically confront accountants working in budgetary organizations. Educational material supported by examples from practice and references to legislation.

The book comprehensively sets out the sequence of actions of an accountant, describes the methodology for drawing up financial statements, performance reports, use of fixed assets, etc. The manual will help the accountant summarize financial and economic activities and prepare annual reports.

8. Bogachenko, Kirillova “Accounting. Workshop"

A textbook containing situational tasks on economic and financial activities taking into account the requirements of the legislation of the Russian Federation. By solving problems, you will master the sequence of performing the work of an accountant. The manual contains samples of primary documents and accounting registers. The textbook will be useful to students and teachers of economic specialties and to everyone who studies accounting.

9. Morozova “About simplification over a glass of tea”

The simplified tax system is not so simple. If certain concepts are misinterpreted, tax overpayment can be significant. To understand how the simplified tax system works, aspiring entrepreneurs should carefully read the book by N. Morozova. And for experienced accountants, there are interesting sections that highlight some non-obvious subtleties.
“About simplification over a glass of tea” - step-by-step instruction on accounting for . The book contains helpful information from various sections of legislation, in particular, businessmen need to know about liability for incorrect reporting.

10. Dirkova “Incubator for an accountant: from zero to balance”

A self-instruction manual for beginners learning the intricacies of the balance method. Training is carried out by example wholesale trade and helps assess the accountant's responsibility. The book is written in simple language, understandable to those who only understand accounting. Difficult questions are presented quite clearly, and the reader perceives the information without additional explanation.

Irina Davydova


Reading time: 9 minutes

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The profession of an accountant is very in demand and popular today. The knowledge and skills acquired during the training process will be useful in life to every citizen of the Russian Federation. You will understand the legislative accounting and tax base, and will be able to defend your rights. This way, you will be legally protected from employer mistakes. You will also be able to open your own business and run it without anyone’s help.

Pros and cons of the accountant profession

Anyone who is thinking about becoming an accountant should have a clear understanding of all the advantages and disadvantages of the work of this specialist.

Let's list the advantages:

  • Accountant is one of the most in-demand professions on the labor market.

Anyone who receives an education in this specialty will be able to get a job as an accountant. According to Federal Law No. 402-FZ of December 6, 2011, every company must provide reports on its expenses and income to the tax service. For help legal entity the accountant will come. Monthly on major cities There are about 6-7 thousand vacancies on employment sites! You definitely won't be left without work.

  • Highly paid work

The minimum salary in a federal city, for example, in Moscow or St. Petersburg, is 45 thousand rubles, and the maximum is 200 thousand. IN small town salaries vary from 30 to 80 thousand.

  • Honorary profession

An accountant is the most important person after the head of the company. He works directly with the director of the company. It is precisely because of their closeness with management that accountants are highly valued.

  • Opportunity to work part-time at a freelance level

Many small companies cannot afford to employ an accountant, so they offer him to work remotely. As a rule, many accountants earn extra money by completing one-time orders without losing their main job.

  • Specialists are protected from employer mistakes

They themselves can control payroll and pension reporting. This way, they can never be deceived by their employer.

  • Career Opportunities

If you dream of becoming an accounting professional, then everything will depend only on your skills and abilities. An experienced specialist with knowledge of English can easily rise to the rank of chief accountant or financial director.

  • Higher likelihood of completing advanced training courses

To increase the value of his services, an accountant can take numerous seminars and courses.

  • The skills acquired while working as an accountant will be useful in opening and running your own business. At the same time, costs for wages employees.

Despite the benefits, being an accountant is not an easy job.

Let's list the disadvantages of this profession:

  1. Great responsibility. A person in the position of an accountant bears a huge responsibility, and a financial one at that.
  2. You will have to pay fines for mistakes in your activities.
  3. Management deliberately blames the accountant for all shortcomings, since he is right hand director of the enterprise. You need to be stress-resistant.
  4. You may have to work irregular hours.
  5. We will have to process large volumes of data and information.
  6. Activities are strictly regulated. There is a certain list of documents that every accountant should know. They are prescribed in Resolution of the Ministry of Labor of Russia No. 37 of August 21, 1998.
  7. You have to keep up with changes in legislation, both tax and accounting.

I would like to become an accountant - let them teach me!

When hiring a company, employers pay attention to your work experience and are less strict about the education of candidates.

But, despite this, the specialist must be educated.

You can learn the profession of an accountant or certain skills in the following ways:

Only at university you will receive the necessary knowledge that you can use in practice. By the way, after graduating from a university you will receive a difficult title in the following specialties: “Accounting, analysis and audit”, “Economics and accounting”, “Taxes and taxation”, “Finance and credit”, “Banking”, etc.

In addition, you will have the opportunity to complete internships. Thanks to constant practice, you will be hired faster. But note that it will take 4-5 years to study at the “tower”.

As such, secondary financial education is also held in high esteem. But the duration of training depends on the specific institution and program. Most often, students study at a technical school for 3 years. You will also have several opportunities: undergo internships in real companies, study special program and eventually receive a diploma in various fields.

  • Take specialized courses

Upon completion of courses and seminars conducted on a commercial basis, you will be able to obtain a certificate as a professional accountant or auditor. The duration of classes will depend on the program. The shortest courses are 2-3 weeks. At the end of your studies, you will have to pass certification exams.

  • Take courses on specific applications accountants need to know

Typically, you should also be given a certificate or other proof of your participation upon completion.

  • Study independently - listen to video lessons and perform freelance tasks (freelance)

You can also read textbooks about accounting, sit on forums that can help you a lot! Of course, you will spend a lot of time on self-training. But on the other hand, you will know a lot and only what is really interesting and necessary for you.

How to become a good accountant - necessary qualities and skills

To become successful in accounting, you must possess the following personal qualities and also be:

  • Responsible.
  • Assiduous.
  • Punctual.
  • Attentive.
  • Neat.
  • Purposeful.
  • Stress-resistant.
  • Balanced.
  • Honest.
  • Think logically.
  • Argue your point of view.

In addition to personal qualities, an accountant must have the following knowledge and skills:

  • Know and maintain accounting, tax, and management records.
  • News primary documentation and a cash book.
  • Maintain warehouse records.
  • Calculate wages, sick leave, vacation pay and other required compensation.
  • Keep records of mutual settlements and do not put the enterprise into the so-called “minus”.
  • Know accounting and tax legislation.
  • Conduct negotiations with clients and employees.
  • Be able to draw up documents, for example, powers of attorney, tax invoices, invoices and invoices.
  • Calculate pension contributions for legal entities and individuals.
  • Know the rules for conducting an inventory of the company's cash and inventory.
  • Conduct inventory and draw up a reconciliation report.
  • Prepare reports and submit them to the tax office.
  • Conduct an economic analysis of the organization.
  • Be able to prepare and correctly prepare expense reports.
  • Know the regulations and instructions of the Central Bank of the Russian Federation.
  • Be confident user PC.
  • Understand the Client-Bank system and the following programs: MS Excel, Word, 1C: Accounting.

Of course, this list could be much longer. Skills and knowledge depend on the area of ​​accounting, the scope of the company and taxation systems.

The Future of the Accounting Profession – Career Opportunities and Salary

To become a professional accountant and get a job in a decent company, you will have to work hard:

  • First, while studying, start working part-time, perhaps performing some simple primary tasks. Thus, you will have work in your portfolio (correctly executed documents) and marks on some points of knowledge and skills.
    Please note that in order to get a job in a company with a good reputation and popularity, you should have an average of 2 years of work experience. By the way, some specialists are hired with a minimum experience of 1 year.
  • Secondly, you should improve your professional level. For example, take training courses on topics in which you are not an expert. Their completion can be confirmed by a certificate.
  • Thirdly, don't be afraid of work. Of course, you will first have to get a job in a small organization, for example, as an assistant accountant, junior accountant, office manager and carry out minor assignments from management.

By completing the above tasks, you will be able to get a job in a decent company within 2-4 years after receiving your diploma.

The career progression of an accountant is as follows:

  1. Assistant.
  2. Junior accountant or economist.
  3. Accountant.
  4. Chief Accountant.
  5. Financial Director.

Since the specifics of companies are varied, a professional accountant can:

  • Financial analyst or accountant-economist.
  • Auditor.
  • Credit controller.
  • Consultant.

An accountant's salary depends not only on the level at which you stand on the career ladder, but also on the scope of the company's activities. The more extensive your knowledge, the more services you can perform, and the higher you will be valued.

Let's look at the approximate average salary for specialists in this profession in Russia:

  • An assistant accountant receives 15-20 thousand rubles.
  • 18-25 thousand rubles. provided for the services of a junior accountant.
  • 26-30 thousand rubles. due to an accountant.
  • 30-60 thousand rubles. must be paid to the chief accountant.
  • 40-120 thousand rubles. can be received by the financial director.

With regard to the specific field of activity in which you can develop as a specialist and payment, there are significant differences.

We bring to your attention statistical data based on 2014:

  • Bank employees receive 20-70 thousand rubles.
  • 20-80 thousand rubles. You can earn money in sales and trade.
  • 30-90 thousand rubles. gets an accountant in a construction company.
  • 35-100 thousand rubles. offer for accountant services in the field of energy and raw materials extraction.

In the future, a specialist with an education in Accounting will not be left without work. Demand will remain high. By the way, having studied English language and programs in this language, you can conquer not only Russian organizations, but also foreign.

The main thing is to improve your professional level and develop!

Oh, this accounting theory. There are so many courses on it, and in different directions. And how many books have been printed? And what are the names: and “Accounting. Textbook”, and “Basics of Accounting”, and “Accounting for Beginners”, and “Accounting in Ten Steps”, “Accounting in 14 Days”. But there are still people looking for accounting for dummies. Why would that be so?

Is it because the previous materials did not help?
So both the terms and definitions remained unknown. Attempts to comprehend all the material in memory led to defeat. Moreover, they brought irritation and disappointment. This is the reality with accounting theory and teaching.

The last hope of finding an accounting theory for dummies may fail, since it is not so easy to convey accounting to the student. And no matter what the books are called: “accounting for beginners”, “accounting for dummies”, etc. - nothing can be changed in terms, rules and laws in accounting.

Features of accounting theory in education

The reason for this is the poor perception of accounting theory - it is its volume, it seems, which must first be remembered and understood. Or understand first, and then remember. Also, the words used to describe the theory are not in favor of understanding.

There is such a common phrase, “the words are understandable, but the sentences from them are not.” But in accounting theory, only the letters are understandable. With words made from these letters it is already more difficult. I'm not talking about whole sentences. Words-terms from accounting are special words. For them there is no physical object in the real world. It is impossible to “touch” these words. They are abstractions.

Our brain, thinking in pictures and trying to find associations from life experiences, wants to somehow understand and give meaning to words from accounting theory. But most often the result is this: thoughts are confused, and it’s as if the ground is disappearing from under our feet, and our brain has nothing to rely on.

And we all persevere. By conscious effort of will we force the brain to memorize these words. And zabrezhka brings even more uncertainty, since it does not provide an understanding of connections, causes and consequences. This is the reality in accounting.

Why is it better to study accounting theory in practice than from books?

Ultimately, the thought arises that accounting can only be learned through practice. In many ways, this statement is true. For example, in some situations you can learn accounting by directly working at this enterprise or in a similar industry.

However, most accounting theory can be said - " Basic theory" - still continues to be learned in practice. Why? The answer seems to me to be that through repeated repetition of the same type practical actions, our brain receives the picture and compares it with accounting theory. There is no situation here to learn everything in a short time. Only your area of ​​work.

In addition, there is a mentor in the person of the chief accountant, who helps to connect the chaos of accounting terms with practical actions in your head.

Of course, you should remember that not every beginner can be so lucky. Not everyone turns out to be an accountant of a company who is taught basic knowledge of accounting theory and practical skills. More and more candidates are being selected who are ready to get to work and who know how and what to do.

What to do when accounting remains a sealed secret for dummies?

I could give this answer:
“Look for accounting theory supported by practice. It’s not easy, this is the task - this is the answer. And if, how would the chief accountant at the enterprise help you, explaining what to do, how to do it and why this is so?

The point of such study is to give our brain pictures and let it compare them with accounting theory.

On this site, it seems to me, the materials are presented in such a way that accounting for dummies is the material that links real life enterprises with accounting theory. And if something becomes unclear from the article, then you have the opportunity to ask a question.

Andrey Kryukov’s book “Accounting from Scratch” will help everyone who wants to understand such a complex area as accounting. It is suitable for beginners and entrepreneurs. Many who decided to study accounting on their own quickly stopped, realizing that it was almost impossible to navigate it. And this is exactly what it seems to those who have no idea what it is.

With the help of this book, it will be easy to understand the basic terms and concepts, which are explained here in accessible language. You will understand the difference between debit and credit, how cash flows in the company. You will learn how accounting in an organization is regulated by the state, how taxes are related to it, what inventory is, how to evaluate expenses and profits. You will learn to understand accounts and postings and will be able to prepare them yourself after some practice. The book provides knowledge about the tasks of accounting, its principles and techniques. Gradually immersing yourself in the specifics of accounting, you will learn to feel confident in doing the necessary work, which will no longer cause misunderstanding and rejection.

On our website you can download the book “Accounting from Scratch” by Andrey Vitalievich Kryukov for free and without registration in fb2, rtf, epub, pdf, txt format, read the book online or buy the book in the online store.

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