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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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the Classification of accounts under the economic contents

  1. 1.2. The economic contents, classification and kinds of investments
    the "investment" Term has appeared in domestic economy rather recently. Earlier the concept "gross capital investments", meaning single cumulative expenses for reproduction of a fixed capital was used. Investments - wider concept, than capital investments. As investments can act: 1) money resources, target bank contributions, shares, shares, bonds and other securities; 2) movable and real
  2. 1.2. ESSENCE And the CONTENTS of CONCEPT of the FINANCE LEASE (LEASING) AS ECONOMIC CATEGORY Classification of agreements of leasing
    In world practice exists two principal views of lease: operative and financial — «operating lease» and «fmancial lease» [42]. Thus, the international concept «operative lease» to identically Russian term "lease", and the international concept "finance lease" there correspond the Russian terms: "finance lease" and "leasing". Studying the economic literature ([9], [42], [55], [61], [68],
  3. the Classification of accounts
    It is grouping of accounts to the most essential signs, that pozvokljaet to supply uniformity in reflexion of economic operations, comparability and reducibility sokotvetstvujushchih indicators. The classification of accounts gives the chance to define economic nakgruzku each accounting account. Accounting accounts classify: Depending on what account of means is conducted on an abacus - on
  4. Classification and a book keeping set of accounts
    the Classification of accounts answers following questions: as well as where, the book keeping information is reflected and generalised. In these purposes of the account of book keeping are classified to certain signs. A choice of classification signs happen various, and in theory book keeping this question remains still insufficiently allowed. On correct allocation of synthetic accounts depend:
  5. a book keeping Classification of accounts
    -grouping of accounts of book keeping to certain signs, most sushche-stvennymi from which are: data origination about property, the capital and obligations (active and passive accounts); degree of detailed elaboration of received data (synthetic and analytical accounts); the relation of accounts to the balance sheet (balance and zabalansovye accounts); the economic contents of accounts (the
  6. 5.2 Classification of accounts of book keeping on structure
    In book keeping, which ispolzukjutsja the considerable quantity of diverse accounts is applied to reception of the necessary information. Their classification is necessary for correct application of accounts. The book keeping classification of accounts is their grouping on economically homogeneous objects of the account, the purposes and methods of reflexion of these objects on an abacus. At a
  7. 1.2. Problems and the contents of the analysis of accounts
    As the accounting (financial) reporting is the information opened and accessible to users, it should be, first, sufficient, secondly, authentic, thirdly, as has been shown above, for the decision of these two first problems all those requests which are presented to the reporting in Russia and other countries are directed. Sufficiency and increase informativnosti the reporting are supplied as
  8. THE THEME 8 CONCEPT, CLASSIFICATION AND THE CONTENTS Production
    THE THEME 8 CONCEPT, CLASSIFICATION AND THE CONTENTS
  9. the discipline Contents «the economic analysis Theory»
    the Theme 1. Scientific bases of economic analysis Economic analysis as a general scientific method of the knowledge, special branch of the economic knowledge, a certain kind of practical activities. Economic analysis and a substantiation of administrative decisions. Communication of economic analysis with an economic theory, philosophy both other fundamental and special sciences.
  10. a book keeping Classification of accounts
    a book keeping Classification of
  11. Lecture 5. The BOOK KEEPING CLASSIFICATION OF ACCOUNTS
    Lecture 5. The BOOK KEEPING CLASSIFICATION OF
  12. 2.7. Classification of financial circumstances of the organisation by summary criteria of an estimation of accounts
    the Essence of such classification is reduced to volume, that any enterprise can be carried to a certain class depending on the "typed" quantity of points, proceeding from actual values of its financial ratioes (tab. 2.12). j a class are the organisations with absolute financial soundness and absolutely solvent, whose financial circumstances allow to be assured in svoevre-mennom fulfilment of
  13. 2.7 Classification of financial circumstances of the organisation by summary criteria of an estimation of accounts.
    the Essence of such classification is reduced to volume, that any enterprise can be carried to a certain class depending on the "typed" quantity of points, proceeding from actual values of its financial ratioes (table 2.12) j a class are the organisations with absolute financial soundness and absolutely solvent, whose financial circumstances allow to be them assured of duly fulfilment of
  14. 39. The economic contents of insurance
    the Economic category of insurance – a component of a category of the finance. However if the finance as a whole is connected with distribution and redistribution of financial resources, insurance covers only sphere of redistributive relations. For definition of the economic contents of insurance it is possible to allocate distinctive signs: 1) at insurance there are the monetary
  15. 1.1. The economic contents of the state Properties.
    to Define essence of a state ownership and, accordingly, its role in economic development it is impossible without clarification of essence of a category "property" as that. Though the economic theory traditionally considered the property of one of the central categories and paid it special attention, however in modern conditions the additional researches of this important economic category
  16. the Economic contents of management.
    The economic contents of management is easier for finding out on an example. We will take a large fishing trawler. Fishermen cannot work at all if someone does not execute the general functions supplying purposeful and co-ordinated actions of all members of crew. To establish an order in work, to co-ordinate and supervise a certain mode of activity of all workers it is objectively necessary
  17. 1.2. A subject, the contents and economic analysis problems
    Economic analysis concerns the sciences studying a business economics, branches and economy as a whole, and represents system of special knowledge for economic activities research. Economic analysis subject - industrial-marketing, supplying, financial and economic and other economic activities of the enterprises, their structural divisions and associations. This activity is shown in system of
  18. 1.1. The contents and structure of economic potential
    As one of base categories of an economic theory the potential defining a condition and possibilities of development of economic systems of their various level (the enterprise, region, a national economy) acts. Achievement of higher economic potential is at the same time and one of main resultants of characteristics of their development. It is important not only output volume, its quality and
  19. 2.1.1. THE CONTENTS AND THE SUBJECT OF THE ECONOMIC FACTOR ANALYSIS
    in an estimation of economic activities of the enterprises the grouping of problems balance and factorial [7, 125] has Great value. The term "balance" is used for a designation of system of the indicators characterising sources of formation of any resources and a direction of their use for the certain period [66, 67]. Thus, balance is the system of the indicators characterising any phenomenon by
  20. 7.1. The economic contents of tax potential
    Reforming of interbudgetary relations should be accompanied by system engineering of basic measures on strengthening of a financial system of the Russian Federation. Realisation of these measures first of all will concern the mechanism of granting of a grant-in-aid to regions. If earlier the grant-in-aid was granted regions proceeding from real possibilities of the centre today more and more
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