V.R.Bank, A.A.Solonenko, T.A.Smelova, B.A.Kartashov. Accounting basises. Book keeping in system finansokvogo managements V.R.Bank, A.A.Solonenko, T.A.Smelova, B.A.Kartashov : Studies. The allowance / VolgGTU. - Volgograd, 2006 . - 84 p., 2006
the Classification of accounts under the economic contents
The cores are the accounts applied to the control over availability and movement of economic resources of the organisation: the rests harakterikzujut quantity, and turn-overs - increase or reduction of resources. Inkformatsija from the given accounts promotes the control over security of the organisation necessary material and money supplies, a condition and change of accounts of the organisation with counterparts, iskpolzovaniem the capital. At availability, the rests on main accounts pokakzyvajutsja in the balance sheet. Main accounts are subdivided on:
1. Inventory - on them the availability and movement of permanent assets, MPZ, finished goods and money resources is considered. All inventory accounts - active.
Share - are intended for the account of sources of formation of means of the organisation. It is a capital account and target financing. All of them passive.
Accounts of accounts - are used for the account economic-legal relations the organisations with other enterprises. They, as a rule, akktivno-passive.
Book keeping accounts
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Fig. 5. The Classification of accounts
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Information related "the Classification of accounts under the economic contents"
- Synthetic and analytical accounting
the control for proiskhodjashchimi in the organisation processes accounts on which informaktsija it is presented with different degree of detailed elaboration are necessary. Proceeding from volume of detailed elaboration of the information of the account of book keeping are divided on two basic groups: Synthetic accounts (the generalised information on objects of book keeping is produced);
- 5.1. Information systems of a capital market
the market of production assets, the market of consumer goods, the labour market, the real estate market (including the earth) and the financial market. All market elements closely related among themselves. Formation of the high-grade financial market probably under condition of existence of various patterns of ownership, depends on changes in sphere of production and proceeds in parallel with
- CHAPTER 21 The theory of the prices
the so-called Theory of Cost, they usually Learn, that the prices are defined by conditions of a supply and demand and that, in Particulars, a special role play changes in production incremental costs And elasticity of the offer in short-term aspect. But when they then in The second volume or more often in the separate treatise we pass to the Monetary theory and the Prices, It is not heard more
- 2. Essence of classification and financial risk principal views. Risk and yield.
the present stage in treatment of a category of risk there are many contradictions; a number of these treatments have the limited character; in many cases "risk" it is identified with concept of "a risk condition". Thereupon it is represented expedient in a complex to consider the basic intrinsic characteristics and features of a financial risk and to formulate on this basis its more complete
- 1. Kinds of investment projects and trebovanja to their working out.
the basic object of a finance administration enterprise direct investments the investment project acts. The concept "the investment project" has the multidimensional contents defined by following major its intrinsic characteristics: The form of display of the investment initiative. Any investment project is characterised, first of all, as documentary issued investment initiative connected with
- 10. Management of current obligations on accounts
the most short-term kind of the extra means used by the enterprise formed by it at the expense of internal sources. Charges of means on various kinds of accounts are made by the enterprise daily (in process of realisation of current economic operations), and settlement of obligations under this internal indebtedness - in the certain (established) terms in a range about one month. As from the
- the Object of research are...
the limits of modern payment systems. Object of research are payment systems of the developed European countries and Russia. As theoretical and methodological basis of research the works of foreign and domestic scientists devoted to questions of management by the finance, constructions and functioning of payment systems have served, to the organisation of work of central banks. In the course of
the information), transmitted during clearing settlements, it is widely discussed in the scientific literature the last decade, and also became object of some special scientific researches. The radical economic and political changes which have occurred in our country the last decades, reorganisation of a banking system, other level of development of a commodity-money turn-over have caused
- 2.2. Monetary circulation and a money turnover
them accumulations of capital, formations and uses of proceeds of credit. The establishment of a certain coordination between these processes, their stable interaction, is a necessary condition for maintenance of a continuity of economic circulation, public reproduction in whole, the natural precondition of stable economic growth. In market economy the indicated coordination is reached in many
- Control questions
the money supply, it is subdivided into what groups? Open concept "money turnover" and tell, by what principle monetary aggregates are estimated. Name the monetary aggregates applied in the developed countries of the world. What classification of monetary aggregates in Russia? To what of monetary aggregates and why you would carry the check which has been made out on the bank account? What