Types of accounting. Types of accounting accounts. Types of accounting systems

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Accounting is one of the key mechanisms for ensuring the functioning of an enterprise. Company management, building a financial development strategy, the language of communication with investors are largely determined by how successfully the company's specialists will conduct relevant activities in accounting.

What is accounting

Accounting, according to a common definition, is a system within which the collection, recording and generalization of information about the property, contracts and monetary assets of the organization, as well as their movement within the company in the aspect of intercorporate interaction.

The following types of accounting are distinguished.

1. Managerial

This type of accounting is a methodology within which work is carried out with accounting information in order to optimize the management policy at the enterprise. In some cases, the purpose of implementing the corresponding mechanism is the formation of an internal corporate information system. Basically, in management accounting, cost analysis is carried out, the cost of production is calculated.

Information obtained in the course of carrying out the relevant analytical procedures is used by the company's management in order to optimize technological processes, improve work with personnel, and reduce costs.

2. Financial

Represents the process of collecting accounting information regarding the costs and income of the company, debts, the availability of certain funds, etc.

3. Tax

Some experts also include it in the types of accounting, although it is mainly associated with interaction with an external structure - the Federal Tax Service. It is a collection of information that is subsequently used to calculate the tax base. The purpose of implementing this type of accounting is to ensure the correctness of interaction between the enterprise and the main fiscal control body - the Federal Tax Service, as well as other departments.

Each of the marked categories can reflect the corresponding types of accounting systems. They can work within the framework of dissimilar methodologies, but at the same time, they can be applied under the condition of common goals. In addition, within the framework of managerial, financial and tax areas, as a rule, specific types of activities in accounting are determined. Work in the respective fields is usually performed by professionals with narrow qualifications.

Accounting is business accounting?

There is an opinion that such concepts as "accounting" and "economic accounting" can be identified. It can be like perfectthe right way, and the wrong way. What does it depend on?

The fact is that the concept and types of accounting are special cases of economic accounting. That is, the latter is a more global category. Accounting is a special case of economic accounting along with operational or, for example, statistical accounting. At the same time, various types of business and accounting are closely related and often have a very conditional boundary.

Thus, how to correctly interpret the relationship of terms? You can adhere to the following scheme: accounting is always business accounting. And therefore the types of economic and accounting in this sense can be identified. At the same time, economic accounting is not always accounting, it can be operational or statistical.

Measuring instruments in accounting

Having considered what the main types of accounting are, we can study such an aspect as the meters used by accountants in the course of their activities. Among these may be criteria related to the type of natural. They use the following meters:

- units of mass (in tons, kilograms, grams, etc.);

- quantity (pieces, sets, etc.).

Another type of criteria is labor. They are used if it is necessary to calculate the amount of time spent by employees of the company on the production of products. The key meters here are days, hours, sometimes minutes. The practical significance of labor criteria lies in the ability to calculate labor productivity. And, as a result, optimize the corresponding articleexpenses.

Probably the most important criterion reflecting the measuring aspect in accounting is financial. It is used when an enterprise reflects business processes and their analytical generalization in monetary units. Financial criterion - a tool that allows the company's management to calculate the total value of assets. The main meter here is the country's currency, that is, in Russia it is rubles and kopecks.

Accounting functions

Having studied the main types of accounting, as well as key indicators, we can consider what functions characterize the phenomenon we are studying. Experts highlight the following list.

First of all, this is a function called controlling. It is a tool for monitoring the availability and movement of various kinds of funds, objects of labor, financial resources, the correctness and relevance of the interaction of an enterprise with government departments. The main types of control that are carried out within the framework of this function are preliminary, actual (current), and also subsequent.

Secondly, it is an informational function. Its use involves the timely dissemination of up-to-date information reflecting the work of the enterprise among its management and employees (as well as for subjects of intercorporate interaction). The main requirements for information collected through accounting are reliability, verifiability, objectivity, and relevance.

Thirdly, experts highlight the protective function. Her essenceproceeds from the task associated with the need to ensure the safety of the balance sheet property assets of the company. The main criterion for the quality of this function is that the enterprise has a methodology that allows for detailed inventory accounting.

Fourthly, accounting has the function of organizing feedback between the enterprise and various entities related to its activities - investors, buyers, and in some cases also with regulatory authorities.

Fifthly, accounting is also characterized by an analytical function. Its main purpose is to identify shortcomings, shortcomings, gaps in the management of the company and the conduct of financial policy and the subsequent development of appropriate optimization mechanisms.

Invoices

What are the criteria for their classification? What are the types of accounting accounts? Let's start with the classification criteria. Their experts highlight a few.

1. Economic content

Account belonging to a particular type is determined based on the specifics of what exactly is taken into account on it.

2. Structure

Based on this criterion, the types of accounting accounts are divided into:

- inventory;

- stock;

- accounting and settlement;

- passive;

- active.

3. Level of detail

Considered one of the basic classification criteria. Based on its essence, accounts are divided into three types - synthetic, analytical, as well as the so-called sub-accounts. Consider the features of each.

Synthetic accounts include insufficiently generalized information about the assets and liabilities of the company, which are expressed in financial terms. Examples of these are 50 ("Cashier"), 01 ("Fixed assets") or, for example, 80 ("Authorized capital").

Analytical accounts are designed to present information from synthetic in more detail. They no longer reflect generalized, but rather detailed information on specific types of assets and liabilities. At the same time, they can be measured not only in financial indicators, but also, for example, in labor indicators.

In turn, sub-accounts are a kind of "hybrid" of the first two types. Their practical application is expedient in cases where it is necessary, for example, to group analytical accounts within a specific synthetic one. Accounting in sub-accounts is usually carried out in financial meters, sometimes - in kind, in labor - almost never.

Also, experts distinguish other types of accounts based on other criteria. For example, such as operating, costing, regulatory, budgetary distribution.

Having studied the types of accounting, its functions, we will now consider such an aspect as accounts. The practical use of accounts in many cases is carried out by a method called "double entry". It reflects the principle in which business transactions are recorded twice at the same time - in the debit of one account and in the credit of another. Accounts and various types of registers closely interact with each other.accounting (more on this aspect).

Double Entry Facts

Let's study the "double entry" method a little more. Why is it actually needed in accounting? According to the methodology common in the professional accounting environment, most business transactions are characterized by duality, as well as such an aspect as reciprocity. That is, if funds are debited from one account, then, probably, they are simultaneously credited to another. Thus, the money transaction is always under control.

The "double entry" mechanism is implemented through two main tools - correspondence and posting. How does it happen?

Correspondence is a channel of interaction between two accounts that reflect an accounting transaction. In turn, posting is, in fact, the practical use of this channel, the correct execution of transactions, the recording of information about debit and credit. There are two types - simple and complex.

The way in which a "double entry" is presented depends on the types of accounting forms used. There are several of them. There is a memorial, or disconnected form - within it, transactions are recorded twice in separate registers. There is an order, or combined form. In it, registers are used so that the operation is recorded simultaneously on the debit and credit of the account.

Registers

We said above that accounts are closely related to accounting registers. What arerecent? What are the types of ledgers? Let's consider this aspect in more detail.

What are accounting registers? According to a common definition, they are tools used to systematize and collect information that is contained in primary documents for the purpose of reflecting on accounts and reporting. May be a trade secret.

Experts name the following criteria for classifying accounting registers.

1. Based on design

These can be account books, cards, tables, registrars.

2. Based on destination

In this respect registers can be chronological or systematic. Combined options are also possible.

3. Based on content

Like the corresponding type of accounts, registers, based on this criterion, are divided into synthetic and analytical.

4. Based on the shape

Experts distinguish four main ones - one-sided, two-sided, made in the form of a table, and also presented in a chess format.

Costs

Having studied the types of accounting, its functions, accounts, registers, we can determine the mechanisms through which costs are fixed. What are the types of expenses in accounting? What are the criteria for their classification?

Actually, the organization’s expenses, based on a common definition, mean a decrease in financial and economic benefits due to a decrease in capital on the balance sheetfirms and other forms of withdrawal of funds. Experts identify the following main types of expenses in accounting:

- related to making a profit;

- received outside of income channels;

- coercive.

Regarding the first: this includes mainly the costs associated with production and sales, investments. The second can be attributed to the costs associated with the payment of bonuses, charitable activities. Forced expenses include taxes, payments to the Pension Fund of the Russian Federation, the FSS, the Compulsory Medical Insurance Fund, and the conclusion of insurance contracts. Some experts refer to the costs of the third type, those associated with the consequences of economic sanctions.

Income

Speaking of expenses, we cannot ignore such an aspect as income. What are the main criteria for their classification?

First, about what income is. In Russian legislation, they are considered to be resources that cause an increase in the financial and economic benefits of an enterprise and an increase in the capitalization of a business. The main types of income in accounting are as follows:

- from normal activities;

- related to others.

In Russian legislation there are criteria according to which certain cash receipts on the organization's balance sheet are not included in income. These include:

- deposits of owners (shareholders);

- the amount of taxes and fees;

- commission in favor of the partner;

- receipts within the framework of prepayment, advance payment, deposit;

- receiving payment for the issued loan.

Income and expenses of the firm inin the appropriate order are recorded on the organization's accounts.

Documents

Having said a lot about the types of accounting based on the types of accounts, the classification of income and expenses, we will also consider such an aspect as document flow. What is its structure? What are the types of accounting documents? In Russian practice, the following criteria are accepted.

1. Composition of documents

According to this criterion, there is a division of sources into incoming, outgoing, as well as intracorporate. The first are documents that are sent to the company by other organizations. The second are documents, which, in turn, are characterized by the opposite direction. Internal type sources are not subject to withdrawal outside the company.

2. Destination

Based on this criterion, documents can be administrative, executive, and also represent sources of accounting purpose.

The first are sources that reflect orders, various kinds of instructions and orders from the management related to the performance of necessary business operations. Executive documents are designed to record the facts of the relevant operations. Examples of such are acts of acceptance, various kinds of warrants. There is also a combined type of paper. They can have signs of both administrative and executive documents. Depending on the nature of the purpose of certain types of sources, they may have signsallowing them to be classified as accounting.

3. Compilation frequency

According to this criterion, documents are one-time, as well as cumulative. The former, as a rule, draw up a specific business transaction and are not subsequently supplemented. The latter are designed to consistently accumulate information in relation to a particular period. They can summarize indicators reflecting the course of homogeneous or identical business transactions.

4. Compilation time

This criterion classifies documents into primary and summary types. The first record business transactions at a particular point in time. Summary documents are designed to bring together indicators, grouping them on the basis of facts contained in primary sources.

Most of the documents that are present in the accounting turnover can be simultaneously classified according to each of the indicated criteria.