Each accountant daily faces the solution of any given tasks, from them and all accounting consists. For example, goods on your warehouse arrived. Besides that you will credit them, it is necessary to calculate the amount of the entering VAT, and when calculating taxes – to consider it. Therefore for each beginning accountant it is very important to know theoretical and practical bases of account.
It is required to you
- - book of accounts;
- - normative documents.
Instruction
1. As a rule, the instrument of accounting is the book of accounts. Therefore before passing to practice, learn all accounts.
2. Each operation is reflected by means of double record, that is any movement is registered on debit and the credit. It becomes to counterbalance balance. Therefore learn to break each economic operation into debit and the credit. For example, you paid through the settlement account to the supplier for the goods which are earlier acquired from it. That is the sum which you earlier owed decreased. Your debts are booked in the credit, so consider the sum of payment on an output. But at payment at you the settlement account was left by money, so from the settlement account decreased. Thus, put account 51 "Settlement accounts" on credit.
3. Learn to break accounts into active, passive and active and passive. As a rule, carry those accounts in which information on assets of the organization, for example, 01 "Fixed assets", 10th "Materials" and others is reflected to active. On passive accounts sources of formation of these assets, for example, 83 "The additional capital", 99 "Profits and losses" and others are considered. Active and passive accounts are intended for reflection and assets, and sources of their education, for example, 40th "Production".
4. After studying all this theoretical knowledge you can start the solution of a task. Read a condition. For simplification you can make notes on the draft copy. For example, to understand what from where came and from where decreased, use arrows. For example, at payment to the supplier through the settlement account in one party draw bank, with another - the supplier; from bank draw an arrow. So you will have an evident idea from where that left.
5. Line a notebook leaf so that the similarity of letter "T" turned out. It becomes in order that you had an opportunity to write down the solution of a task by means of so-called "accounting language".
6. At the solution of a task be guided by normative documents, for example, PBU, methodological instructions and other instructions.