Theory establishment account and account calculation on modern stage

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Theory establishment account and account calculation on modern stage

accounting system management

One of the prerequisites for the appearance of accounting in ancient civilizations considered the formation of private property. Since the owner was a need to quickly and often to count and check their property for conservation, and increase the proper use of their property.

The first accounting system or also called household registration was in ancient Egypt, Greece and Rome. These states were the most developed and civilized for their time, so they had to introduce controls. That would help to carry out the correct distribution, understand the state of affairs, to some extent is documented in case of any disputes, which could serve as a solution. Recording material used is different, because the papyruses used in Egypt, in Babylon were clay tablets, and wrote on the plaster of Greece tablets. Also in Greece, there was the first instrument for the conduct of the account, called abacus. In Athens, there was open the account, the results posted on the entire general review.

In Rome, the systematic recording are widely used in the collection of taxes as well as plant for each taxpayer's personal accounts, keep records in building depreciation. They are also at registration debt were the terms debit and credit, but double entry is random.

By the Middle Ages the simple recording of the Romans were already considered quite uncomfortable for vision registration, as trade has grown, there are credit institutions, as a result, new accounts operations.

In the Middle Ages emerging accounting, as we know it today. In 1263 it passed a law on mandatory annual report compiling enterprises. At the same time, the method of accounting: unigraficheskaya (simple) - is subject to the availability of money and trafficking; cameral (estimated) - takes into account estimates of expenditure and revenue; digraficheskaya (double) - Operations report notes in the amount equal to two times.

These methods were in the modern world: the simple system is used in small businesses, there is a desk system in all organizations, the aim of which is not a profit - various funds; double-entry are all commercial companies.

Kotruli marked the beginning of the accounting as a mechanism of influence on management of an enterprise, on the one hand, and as a special science - on the other.

In 1494 Luca Pacioli published a book "A Treatise on the accounts and records."

1. He explained the double entry created personalistic model.

2. personalistic model made it possible to treat certain accounting categories, namely credit and debit.

3. Was introduced double entry of transactions on accounts

4. Accounting used as a mechanism based on the use of double-entry accounting to reflect the operations of business.

Double entry was convenient and explained all of the operations. Dual record became a major part of transaction records, all records become more obvious and simple that would keep control over their values.

Later, the students gave Pacioli development of his ideas. Thus it was formed under the name of science accounting.

 Over the years, accounting developed.

There was a rule Shvaykera says that if there is no documentation, there is no entry in the accounts.

Just perfected journal and ledger records for the operations, which were added to the column, which reflects the information private and totals. Later direct new form of accounting, which is used in our time so-called reverse statement. Appearance the term balance, which explained the movement of money from their interpretation of the emergence and disposal. And also there was the main condition for the final amount of the accounting journal and ledger must be equal to each other. In 1889, the accounting recognized as a science.

On the joints of the new time and the fresh sign of Jean Dyumorshe created Accountants, which today represent:

The sun - as lighting economic activities;

Scales - as a symbol of balance;

Bernoulli curve - as a symbol of eternity accounting after its invention and development.

Accountants Association of America in 1941 has defined the accounting "is the ability to record and explain the accounts by means of registration in monetary operations and transactions, which have the financial basis."

In 1970, the Association called the main function of accounting "to provide information, mainly of a financial nature, aim following to use the information to make decisions.

Thus, accounting is the link that binds the organizational activities and leaders, so that they in turn could make a decision.

If in ancient and medieval times the difference of accounting systems had little effect on the commodity-money relations, in our time, accounting made to create a single system and accounting standards.

June 29, 1973 at the meeting of representatives of 14 States of the USA, Great Britain, Italy, Canada, India, Germany, the Netherlands, South. Korea, Japan, South Africa and others, went to the same business leaders, investors, bankers, who have created an international committee. The task of the committee is to create uniform standards of accounting, which were to take the entire international economic world. Uniform standards is the main basis for the development of international economic relations, it is a common language of communication financiers, economists, bankers, businessmen and others who deal with business transactions.

The development of accounting have made an enormous contribution to American schools, the main representatives were Fisher and Scott.

Fischer has developed a system of money circulation, and the theory of the index.

Balance was believed this figure explaining the operation in the account, and the main categories of economic reporting.

But Fischer gave a commanding position in the financial statements, profit and loss, balance not, as many have done. Fischer changed the understanding of the capital, he said, is that the capital stock of values, which is a point in time. The increase and preservation of capital should be the primary purpose of the organizations and states. In this regard, he stated that all the accounting objects must be expressed in monetary values the same purchasing power, which means constantly overestimated the cost of benefits are accounted for.

Scott, in turn, said that the balance expresses capital, which means the basis of the profit and loss statement, which explains the use of capital. Therefore, the report is used to characterize the activity of the organization.

The general standards of bookkeeping, Russia came in 1992, thanks to this business in the international market will be easier as well as it will give the output of the Russian Federation on the world market and maintain economic relations with other countries.

In today's world economy is a system of accounting management, analysis, control and education funds, which is necessary for the management of any organization, whether it is a small shop or a large global company.

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