Accounting Finance CV
Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.
Accounting in accordance with the law on accounting can be carried out: by the chief accountant employed by the company under an employment contract, by the general director in the absence of an accountant, by an accountant who is not the main one, or by a third-party organization (accounting support).
The objects of accounting are the property of the organization, their obligations and business operations carried out by organizations in the course of their activities.
The main task of accounting is the formation of complete and reliable information (financial statements) on the activities of the organization and its property status, which is necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, c Accounting Finance CV reditors and other users of financial statements , on the basis of which it becomes possible:
prevention of negative results of economic activities of the organization;
identification of on-farm reserves to ensure the financial stability of the organization;
control of compliance with legislation in the implementation of business operations by the organization;
control over the feasibility of business transactions;
control of the availability and movement of property and obligations;
control over the use of material, labor and financial resources;
control of compliance of activities with approved norms, standards and estimates.
Accounting tasks are solved through the use of various methods and techniques, the totality of which is called the accounting method, which includes the following main elements:
- documentation - a written certificate of a completed business transaction, which gives legal force to the accounting data;
- assessment - a way of expressing funds and their sources in monetary terms;
accounting accounts - a way of grouping the current reflection of property, liabilities and transactions;
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