Business Accounting


In order to manage the economy, it is necessary to have comprehensive information on current economic phenomena: labor costs, receipt and expenditure of materials, fuel, use of machinery, etc. For this, economic accounting is necessary. Obtain these data by observing, measuring and recording economic phenomena. These phenomena are taken into account in quantitative terms and qualitative characteristics. Economic accounting is a method of quantitative reflection of the qualitative characteristics of economic processes in order to control them and guide them.

The most important tasks of business accounting at the enterprise:

1) the preservation of property;

2) accounting for the implementation of business plans and control over them;

3) monitoring compliance with the planned, calculated and financial discipline;

4) strengthening of the economy and business accounting regime;

5) providing the necessary data to planned, statistical and other bodies.

In order for accounting to carry out the tasks assigned to it, it must meet such requirements as:

1) the comparability of accounting indicators with the plan indicators, which means the methodological unity of the calculation of the plan and accounting indicators, that is, the account must ensure the obtaining of actual data on those indicators that are in the plan;

2) timeliness. Accounting( should be timely and the presentation of accounting information should occur in a strictly fixed time frame;

3) accuracy and reliability;

4) completeness of accounting(, consisting in the full coverage of all aspects of economic activity without exception;

5) the clarity and accessibility necessary for the broad involvement of workers in management, to find reserves for improving production efficiency;

6) cost effectiveness, meaning the implementation of accounting at minimum cost. This can be achieved:

a) the introduction into practice of advanced forms and methods of accounting(;

b) improving the organization of accounting. The company operates on the basis of economic