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Глава 11. Учет фондов и финансовых результатов

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• Глава 12. Финансовая отчетность
• Глоссарий Список использованной литературы
• Contents Introduction
• Chapter 2. Balance sheet
• Chapter 3. The account of cash assets and accounts
• Chapter 4. Materials accountancy
• Chapter 5. The account of the fixed assets and intangible assets
• Chapter 6. Labour and wages accounting
• Chapter 7. Financial investments
• Chapter 8. Theoretical bases of the administrative account

Глава 11. Учет фондов и финансовых результатов 11.1. Учет уставного капитала 11.2. Учет уставного и резервного капитала 11.3. Учет целевых поступлений и финансирования 11.4. Порядок формирования финансовых результатов 11.5. Учет доходов от реализации продукции (работ и услуг) 11.6. Учет прочих доходов от основной деятельности 11.7. Учет прибылей и убытков от финансовой деятельности 11.8. Учет чрезвычайной прибыли и убытка 11.9. Учет использования прибыли, конечного финансового результата и нераспределенной прибыли (непокрытого убытка) Глава 12. Финансовая отчетность 12.1. Финансовая отчетность предприятия, ее значение и состав 12.2. Составление финансовой отчетности 12.3. Бухгалтерский баланс и его состав 12.4. Отчет о движении основных средств 12.5. Отчет о денежных потоках предприятия 12.6. Отчет о собственном капитале Глоссарий Список использованной литературы Contents Introduction Chapter 1. Subject and method of acounting 1.1. General characteristic of the economic account 1.2. Subject, tasks and forms of accounting 1.3. Economic processes 1.4. Classification of economic assets and their sources 1.5. Method of accounting Chapter 2. Balance sheet 2.1. The essence and importance of the balance sheet 2.2. The structure and balance sheet accounts 2.3. Types of economic operations causing changes in balance Chapter 3. The account of cash assets and accounts 3.1. Tasks of the account of cash assets and accounts 3.2. Account of cash operations 3.3. Account of operations by settlement account 3.4. Account of operations by currency account 3.5. Account of accounts with accountable persons 3.6. Account of other settlement operations 3.7. Account debtor and creditor debts 3.8. Account of the credits of banks and borrowed funds 3.9. Account of tax operations Chapter 4. Materials accountancy 4.1. Classification, estimation and tasks of materials accountancy 4.2. Organization of the account of materials transaction 4.3. Account of accounts with the purveyor of materials 4.4. Warehouse account of materials and order of inventory realization Chapter 5. The account of the fixed assets and intangible assets 5.1. The meaning of the fixed assets 5.2. Structure of expenses of initial cost of the fixed assets 5.3. Account of receipt of the fixed assets 5.4. The methods of the fixed assets charging and their account 5.5. Account of expenses on repair of the fixed assets and their retirement 5.6. Account of initial cost and reassessments of the fixed assets 5.7. The meaning and forms of intangible assets 5.8. Initial cost of intangible assets 5.9. Account of reassessment of intangible assets Chapter 6. Labour and wages accounting 6.1. The basic tasks of the labour and wages accounting 6.2. The forms and systems of payment of the labour 6.3. Documentary registration and account of payment for no work time and temporary disability benefit 6.4. Deduction and money stopped from wages 6.5. Order of registration of accounts with the workers and employees and payment of their wages 6.6. Synthetic account of labour and wages and accounts with the personal of labour payment Chapter 7. Financial investments 7.1. The structure of financial investments in market economy 7.2. The account of securities and financial investments 7.3. The account of the financial investment’s funds Chapter 8. Theoretical bases of the administrative account 8.1. The subject and method of the administrative account 8.2. Independent and integrated methods of organization of the administrative account 8.3. The show of economic operations on accounts of the administrative and financial accounting 8.4. Classification of expenses account and calculation of the cost price of production 8.5. Chartered method of the account of expenses and calculationof the cost price of production 8.6. Normative method of the account of expenses and calculation of the cost price of production 8.7. Process method of the account of expenses and calculation of the cost price of production 8.8. Account of expenses and calculation of the cost price of production by Sandart costs system 8.9. Account of expenses and calculation of the cost price of production by Direct costs system Download 2.41 Mb. Share with your friends: