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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. 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
  2. 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
  3. 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:
  4. Classification of bank supervision
    Bank supervision can be classified by several criteria. 1. The general classification of bank supervision. Depending on a supervision subject follows vydelitfunktsionalnye supervision kinds, and depending on the subject – institutsionalnye. 2. Subject classification of bank supervision (functional). Bank supervision is classified according to specificity of the standard, economic and
  5. Questions for self-checking
    What accounts concern the cores? Name adjustment accounts. Characterise distributive accounts. What is reflected in a calculation abacus? Characterise comparing accounts. For what are intended zabalansovye accounts? For what the book keeping Set of accounts is intended? How many sections in a book keeping Set of accounts? Name the basic requisites of the Set of accounts of book keeping? The
  6. Budgetary classification
    includes: 1) classification of incomes of budgets of the Russian Federation; 2) functional classification of expenses of budgets of the Russian Federation; 3) economic classification of expenses of budgets of the Russian Federation; 4) classification of sources of internal financing of deficiencies of budgets of the Russian Federation; 5) classification of sources of external financing of
  7. Synthetic and analytical accounting
    Data of active and passive accounts depending on degree of generalisation of the information are grouped on synthetic, intermediate (subaccounts) and analytical accounts. Hence, there are three levels of detailed elaboration of the information on an abacus: 1 level - synthetic accounts; 2 level - interim accounts (subaccounts); 3 level - analytical accounts. Synthetic (uniting) accounts
  8. 1.3 Budgetary classification of the Russian Federation. Incomes and expenses of budgets of different levels.
    Budgetary classification, represents certain grouping on uniform system of incomes, expenses and sources of a covering of the deficiency, based on homogeneous signs which is used for drawing up and execution of budgets and provides comparability of indicators of budgets of all levels. Main principles of budgetary classification were included into the Budgetary code of the Russian Federation
  9. Definition of economic essence of accounts of book keeping
    In the first printing work on book keeping of Onions Pacholi has made following definition of essence of accounts of book keeping: «Accounts an essence no more as the proper order established by a merchant at which successful application it receives data on all affairs and on, whether go its affairs successfully or not». (9, с.75). This definition of essence of accounts concerns Renaissance.
  10. a book keeping Classification of accounts
    a book keeping Classification of
  11. Synthetic and analytical accounting
    For a management of economic activities and 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
  12. Lecture 5. The BOOK KEEPING CLASSIFICATION OF ACCOUNTS
    Lecture 5. The BOOK KEEPING CLASSIFICATION OF
  13. 5.1 Set of accounts of book keeping
    The correct organisation of book keeping assumes certain system of accounts, obespekchivajushchuju the control over a condition of economic means, sources of their formation and all processes of economic activities. With that end in view develop a set of accounts. The set of accounts is a scheme of registration and grouping of the facts of economic activities (assets, obligations, financial,
  14. Questions for discussion
    Give classification of objects of book keeping. To what kinds of economic means of the enterprise can otnoksitsja weaving looms, a fabric, sugar? What their sources obkrazovanija at the enterprise can be? What is the economic operation, economic process? What is a book keeping subject? What is vneoborotnye and enterprise circulating assets? Sources of formation of economic resources are divided
  15. the All-Russian qualifier of the technical and economic and social information
    (OKTESI) - the official document representing the systematised arch of names and codes of classification groupings and (or) objects of classification in the field of the technical and economic and social
  16. 4.3. THE ANALYSIS OF CARRYING OUT OF THE OBLIGATIONS BEFORE CLIENTS ON SETTLEMENT SERVICE. THE ORGANIZATION OF INTERBANK ACCOUNTS
    In the conditions of transition to the market the special place among banking operations is taken by the services connected with service of accounts. Criteria of classification of settlement operations are resulted on fig.
  17. the CLASSIFICATION SOCIETY
    (classification society) - the specialised establishment recognised as the governments of some the countries which is engaged in classification of courts, technical supervision at their construction and operation, etc. questions. In the Russian Federation a classification society — the Russian sea register (osn. In 1913). The classification society serves as the guarantor of safety of courts at
  18. 17. An essence of classification of insurance
    Insurance is spent by the specialised insurance organisations which can be state and not state. The sphere of their activity can cover the internal (limited), external or mixed insurance market. Thereby insurance in the conditions of the developed insurance market is carried out as in the given country, and abroad. It is the organised classification of insurance. However the being of insurance
  19. 2. Classification of the countries of the world
    For understanding of the factors influencing development of the countries of the world, the country it is possible to classify to following signs: Rates of economic growth; The gross internal product, falling I smother the population; Level technological development; Generality of social and economic development; The characteristic of the exported and imported goods; Sources of competitive
  20. Questions for self-checking
    On what method the classification groupings used in socially - the economic statistics are under construction? What indicator is a highest level agregatirovanija at construction of classification groupings? What standard regulates construction of classification groupings? What standard defines classification of all kinds of economic activities? Whether is the part of the enterprise unit of a
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