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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.
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Fig. 5. The Classification of accounts
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Information related "the Classification of accounts under the economic contents"
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