But you first need to be thrown off. Borrowed sources – produced mainly by loans, as well as various creditors debt (salary, budget, other businesses). Education payable still deserves some explanation. For example, you received the goods and pay no hurry. Of course, it’s not very good, but practice is common. Or delayed payment of wages or accrued taxes, and money for them, sorry.
In short, this is the use of other people’s money. We are about to, to learn what methods are available accounting. 1.3 What method of accounting. Methods of accounting – a method of accounting, such as: – Inventory – Documentation – Assessment – Costing – Accounts and double entry – Balance and Reporting devil is not so bad as he is painted. And all these terms are quite accessible explanation. Inventory – Reconciliation of actual availability of inventory in the company of their number, as reflected in the accounting.
In practice, this is so – go to the warehouse, are remnants of the goods, and compares them with the remnants of accounting. Believe me, do not always coincide. Then put in the famous director. Your business-accounting. Documentation – a way of recording all transactions in the accounting. Documents can be divided into primary, accounting records and reporting. As noted earlier, the primary documents – this account – invoices, invoices, credit and debit orders, bank statements, etc. User registers – it’s all sorts of magazines and records, which reflect the accounting operations. Further, on the basis of entering the information compiled accounts. Evaluation – neither more nor less than the definition of each business transaction in cash. How does the accounting and no money? Costing – is used in determining prices for products. We first determine the amount of costs to production of goods (works, services). If the products produced several kinds of (usually because the case), costs are determined separately for each type. Then determine cost. To do this, divide the cost of a particular type of product by the number of units of output this species. It is quite logical – the cost is divided by the number. A simple formula. Costs are direct and indirect. Direct costs are directly attributable to specific products. These are materials from which products are made, salaries of workers employed in manufacturing, etc. For commercial enterprises that purchase price plus transportation services. Indirect costs – it costs the company as a whole. Such as salary administration, security services, repairs, etc. At the end of the reporting period (month, quarter) indirect costs charged to specific products.