Types of accounting. Kinds of accounts of book keeping. Types of accounting systems

Accounting - one of the key mechanisms to ensure the functioning of the enterprise. Management of the company, building a financial development strategy, language of communication with investors is largely predetermined by how successfully the company's specialists will conduct the relevant activities in accounting.

What is accounting

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

The following types of accounting are distinguished.

1. Management

This type of accounting is a methodology in which the work is carried out with accounting information in order to optimize the management policy in the enterprise. In some cases, the purpose of implementing the appropriate mechanism is the formation of an intracorporate information system. Basically, when managing accounting , an analysis of costs is performed, a calculation of the cost of production.

The information obtained during the relevant analytical procedures is used by the company's management to optimize technological processes, improve work with personnel, and reduce costs.

2. Financial

It is a process of collecting accounting information concerning costs and incomes of a firm, arrears, availability of certain funds, etc.

3. Tax

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

Each of these 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 also be applied with the common goals. In addition, in the management, financial and tax areas, as a rule, specific types of activity in accounting are determined. Work in the relevant areas is usually performed by professionals with narrow qualifications.

Accounting is economic accounting?

There is an opinion that such concepts as "accounting" and "economic accounting" can be identified. This can be either an absolutely correct approach or an error. What does it depend on?

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

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

Measuring instruments in accounting

Having considered what are the main types of accounting, 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 time spent by the company's employees for the production of products. The key meters here are days, hours, sometimes minutes. The practical significance of labor criteria is the ability to calculate labor productivity. And, as a consequence, optimize the corresponding item of expenditure.

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

Accounting functions

Having studied the main types of accounting, as well as key meters, we can consider what functions are characterized by the phenomenon we are investigating. Experts identify their following list.

First, it is a function called supervisory. It is a tool for monitoring the availability and movement of various types of funds, labor items, financial resources, the correctness and relevance of the company's interaction with government departments. The main types of control that are carried out within the framework of this function are preliminary, current (current), and also subsequent.

Secondly, it is an information function. Its involvement involves the timely dissemination of relevant information reflecting the work of the enterprise in the environment of its management and hired employees (as well as for subjects of inter-corporate interaction). The main requirements for information collected through accounting are reliability, verifiability, objectivity, relevance.

Thirdly, experts emphasize the protective function. Its essence is based on the task related to the need to ensure the safety of the company's balance sheet assets. The main criterion for the quality of the performance of this function is the availability of a methodology at the enterprise that allows to maintain a detailed inventory.

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 bodies.

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

Accounts

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

1. Economic Content

The belonging of an account to a particular type is determined on the basis of the specifics of what is accounted for on it.

2. Structure

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

- inventory;

- stock;

- accounting and settlement;

- passive;

- active.

3. Degree of detail

It is considered one of the basic criteria of classification. Based on its essence accounts are divided into three types - synthetic, analytical, as well as the so-called sub-accounts. Let's consider features of everyone.

Synthetic accounts include sufficiently generalized information about the assets and liabilities of the company that are expressed in financial meters. Examples of these are 50 ("Cashier"), 01 ("Fixed Assets") or, for example, 80 ("Share Capital").

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

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

Also, experts identify other types of accounts based on other criteria. For example, such as operating, calculating, regulating, budget-distributive.

Having studied the types of accounting, its functions, we now consider such an aspect as accounts. Practical use of accounts is in many cases done through a method called "double entry". It reflects the principle that economic transactions are recorded simultaneously twice - in the debit of one account and in the loan of the other. Closely interact with each other's accounts and various types of registers of accounting (this aspect - a little more).

Double Record Facts

Let's study the method of "double recording" a little more. What is it actually needed for in accounting? According to the methodology, widely used in the professional accounting environment, most economic transactions are characterized by duality, and also such an aspect as reciprocity. That is, if there is a write-off of funds from one account, then, probably, they are simultaneously credited to another. Thus, the money transaction is always under control.

The mechanism of "double recording" is realized by means of two basic tools - correspondence and posting. How does this happen?

Correspondence is a channel of interaction between two accounts, on which an accounting transaction is reflected. 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 a "double entry" is presented depends on which kinds of accounting forms are used. There are several of them. There is a memorial, or a disconnected form - within the framework of it operations are fixed twice in separate registers. There is a warrant, or a combined form. In it registers are used so that the operation is fixed simultaneously on the debit and credit of the account.

Registers

Above we said that the accounts are closely related to the accounting registers. What are the last? What are the types of registers of accounting? Let us consider this aspect in more detail.

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

Experts call the following criteria for the classification of accounting books.

1. Based on the design

These can be ledgers, cards, tables, registrars.

2. Based on the appointment

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

3. Based on the content

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

4. Based on the form

Experts identify 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 by what mechanisms the costs are fixed. What are the types of expenses in accounting? What are the criteria for their classification?

Actually, under the expenses of the organization, based on the common definition, is understood the reduction of financial and economic benefits due to a decrease in capital on the balance sheet of the firm and other forms of cash withdrawal. Experts identify the following main types of expenses in accounting:

- associated with the extraction of profits;

- received outside the channels of income generation;

- compulsory nature.

Concerning the first: it includes mainly expenses related to production and sales, investments. The second can be attributed the costs associated with the payment of bonuses, charitable activities. Forcible expenses include taxes, payments to the FIU, FSS, MHIF, conclusion of insurance contracts. Some experts refer to the costs of the third type as those related to the consequences of economic sanctions.

Income

Speaking about expenses, we can not ignore such aspect, as incomes. What are the main criteria for their classification?

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

- from ordinary activities;

- related to the number of others.

In the Russian legislation there are criteria by which these or other monetary receipts on the balance of the organization to incomes are not included. Among them are:

- contributions of owners (shareholders);

- the amount of taxes and fees;

- commission in favor of a partner;

- Incoming payments in advance, advance, deposit;

- receipt of payment for the loan.

Revenues and expenses of the firm in the appropriate order are registered in the organization's accounting accounts.

Documentation

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

1. Composition of documents

By this criterion, there is a separation of sources into incoming, outgoing, and intra-corporate. The first are documents that are sent to the firm from other organizations. The latter are documents, which, in turn, are characterized by a reverse orientation. Internal sources are not subject to withdrawal outside the company.

2. Purpose

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

The first are sources in which orders, various orders and orders of the management relating to the performance of necessary economic operations are reflected. The executive documents are designed to record the facts of the relevant operations. Examples of such are acts of acceptance, various orders. There is also a combined type of paper. They may have signs of both administrative and executive documents. Depending on the nature of the purpose of these or other types of sources, they may have signs that allow them to be classified as accounting.

3. Frequency of compilation

According to this criterion, the documents are one-time, and also accumulative. The first, as a rule, draw up a specific economic operation and is subsequently not supplemented. The latter are called upon to consistently accumulate information in connection with a particular period. They can summarize the indicators reflecting the course of homogeneous or identical economic operations.

4. Time of compilation

This criterion classifies documents into a primary type and a consolidated one. The first fix economic transactions at a particular time. Summary documents are designed to combine indicators, grouping them on the basis of the facts contained in primary sources.

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