Objects of accounting

Consider the objects of accounting more. So the property of the enterprise is divided into two large groups:

1.Vneoborotnye assets

• Fixed assets
• Intangible assets
• Construction in progress
• Long-term financial investments

2. Selected assets

• Production reserves (raw materials, semi-finished products, containers)
• Finished products
• Cash
• Short-term financial investments

The main facilities of the organization include buildings, equipment, cars and trucks, office equipment and furniture, tools. All fixed assets are divided into own and leased. Separately taken into account the existing, stand-by, under reconstruction and inactive fixed assets. This includes capital investments in land improvement, for example, such as irrigation, drainage works.

Intangible assets include patents, inventions, rights to use land, water, software, trademarks.

To the unfinished construction can be attributed the cost of overhaul, reconstruction of equipment, geological exploration, construction and installation work and equipment, according to estimates for capital construction.

Long-term financial investments as objects of accounting provide for the acquisition of shares and bonds on a long-term basis, participation in the share of the authorized capital of other organizations, or issuing loans to them for debt obligations.

Current assets are divided into tangible and financial assets. Under material circulating assets are understood goods and finished products of the enterprise, raw materials, containers and components that participate only in one production cycle.

Cash is recorded at the company's cash desk, on settlement accounts, in securities. Cash on time deposits and government bonds, as well as receivables for goods and services, and amounts of the company's accountable entities are treated as accounting objects.

Financial liabilities include advance payments, buyers' receivables for shipped products, and accountable amounts of employees.

All the economic processes that occur at the enterprise - harvesting, production, sale of products, consist of individual operations, which are always accounted for, as well as other objects of accounting and processed using primary documents. When the goods are shipped, an invoice and a waybill are issued, when the goods arrive at the warehouse, the incoming warehouse order is filled in, the transportation charges are processed by a payment order through the bank.

So the subject and objects of accounting are closely interrelated. The subject is composed of several accounting objects, united among themselves. If each item of accounting is only a part of the economic activity of the enterprise, then the activity of the organization as a whole serves as the subject of accounting.

In accounting, there are several methods and methods that study objects. The totality of all methods and methods of accounting for enterprise objects is the method of their accounting in the accounting department. The main methods of accounting include:

• Registration of primary documentation
• Carrying out inventories
• Drawing up of the balance sheet, financial results
• Calculation
• Valuation of property and liabilities of the organization
• Double entry of business transactions on debit and credit in equal amounts

To help the accountant is provided with regulations, instructions, tax and civil codes. Each organization independently reflects in its accounting policies both the subject and method of accounting, which is guided by daily business activities. Each organization maintains its accounting records from the beginning of registration to the complete liquidation of the enterprise.