Download accounting for beginners. Online accountant courses, online distance accounting courses, online training for accountants

Accounting is a step-by-step system of accounting, registration, collection of information about obligations and cash flows and documentation of a legal entity.
According to the legislation of the Republic of Kazakhstan, accounting can be carried out by: a manager, an accountant, or a visiting accountant or an outsourcing company.

Accounting Objectives

Collection and recording of truthful information of the subject and correct accounting statements about the work of the organization, where the manager or chief accountant monitors and prevents negative situations with the economic activities of the enterprise, finds financial reserves for the stable operation of the enterprise, monitors the legality of financial transactions during the operation of the enterprise, controls the feasibility of movement property and financial resources.

In order to learn how to reflect transactions in accounts, you need to familiarize yourself with the following concepts

• Account
• Accounting entry
• Turnover balance sheet
• Chart of accounts
• Double entry
• Balance

The chart of accounts consists of 8 sections

1. Current assets
2. Long-term assets
3. Short-term liabilities
4. long term duties
5. Capital and reserves
6. Income
7. Expenses
8. Production account

Basic control methods

• documenting the recording of the movement of goods, services, property and financial assets in professional accounting programs and written reports.


• Double entry of business transactions on accounting accounts, where the same amount is recorded as debit or credit


• Inventory - reconciliation of goods or property listed on the balance sheet


• Costing - calculation of the cost per unit of a product or service, taking into account expenses, to determine the cost


• Balance sheet – reflects information about the financial activities of the company, taking into account income and expenses as of the requested date.


• Accounting statements are all accounting data reflected in special tax reporting forms, on the basis of which the tax base is formed and the financial position of the enterprise is reflected.

Accounting Principles

• Independence and autonomy - each enterprise is a separate independent legal entity, where the property of the enterprise is recognized and recorded in the financial statements.


• Objectivity - all documentation and business transactions must be recorded in accounting and confirmed by issued or shipped documents.


• Prudence – caution and checking of incoming and outgoing documentation, preventing deliberate overstatement or understatement of the enterprise’s income.


• The accrual principle - movements of goods, finance and services are reflected as documentation is issued or received.


• Frequency – timely preparation of the balance sheet for the reporting period, quarterly or annual report


• Confidentiality – preservation and limitation of commercial information

If you don't already know all the details accounting department, however, you do not want to have problems with the law, then you will need a good tutorial. It is also necessary to undergo specialized well By accounting.

Accounting course will help you master the knowledge and skills required for your chosen profession. Even in the study of accounting, thematic literature can be an excellent assistant. With its help, you will be able to learn how to competently structure and organize accounting activities. Books such as Gartwich “Accounting from Scratch” will be useful. Self-instruction manual”, Gartvich “Accounting in 10 days”, Krutyakova “VAT. The practice of calculation and payment”, Morozov “On simplification over a glass of tea”, etc.

Online accounting service as a tutorial for an inexperienced accountant or entrepreneur

One of the best assistants in studying accounting will be an online accounting service. With its help you will be able to familiarize yourself with the basics. The system is understandable on an intuitive level. It won't take much time to study it. This service will be convenient and useful for both a young or inexperienced accountant and an entrepreneur. Anyone can learn how to do accounting in a short time.

What is more profitable and convenient: accounting courses or online accounting service?

Many experts are sure that it is more rational to use online accounting than to take accounting courses. There are many good reasons for this.

• If you use the online accounting service, you do not need to study all the features of the 1C Accounting 8.3 program. As a result, you will be able to save both time and effort.
• If you use the online accounting service, you will not have to take accounting courses. Thanks to this, you will save a decent amount.
• You won't need to spend money on literature. This is also a significant saving.
• You don’t have to figure out the nuances of accounting on your own.
• Once you master the service, you will be able to do your accounting using your own resources.
• Having mastered online accounting, you will be able not only to maintain accounting records, but also to prepare and submit reports remotely. It doesn’t matter at all what city or country you are in.
• If there is a need for advice on a particular financial issue, you can always get it through the service. Moreover, you will not have to pay for such assistance.
• Once you have mastered the system, you will start working in the shortest possible time. Just register. In the future, you will only need your login and password.

What to choose is up to you to decide. However, before making a choice, think about it in detail again. In 2018, individual entrepreneurs and limited liability partnerships submit Form 910 every 6 months using a simplified regime. And most importantly, all tax reporting is submitted through cabinet.salyk.kz.

BASIC FORMULAS FOR CALCULATING TAXES ON SALARY

OPV = Salary x 10%

IPN (employees) = salary - OPV - minimum wage (deduction) x 10%

Social Deductions = salary - OPV x3.5% - 2018

Social Deductions = salary - OPV x 5% - 2017

Compulsory medical insurance for an entrepreneur -- 2018 - 0

Compulsory medical insurance for an entrepreneur -- 2017 - 2,446 tenge

Compulsory medical insurance for employees = salary x1.5%

Anyone who has seen shelves with the “Accounting” section in bookstores knows that there are not one, not two, or even five books on accounting. There are many more of them. The count goes to tens. If you search on the Internet, you will definitely find more than a hundred books. Books with both the usual title “Accounting” and those with intriguing and promising ones - from “Accounting for Beginners” to “Accounting in N Days”

Such an abundance of books on accounting and their accessibility may seem like a direct answer to the question “How to learn accounting on your own.” Just open the book and study in order: one section after another.

So, the essence of self-studying accounting is: “Create favorable conditions for yourself. Then you will succeed.” My experience shows that you can create them by observing the following:

What should be the outcome at the end of studying accounting?

This is the most difficult question. And it will be the very first one that needs to be answered. When the final goal appears, which can be somehow measured, then the result of the study can be verified.

If your goal when studying accounting on your own is simply “to work as an accountant,” then remember that you will need to pass an interview. An interview is not a conversation about accounting theory from a book. This is a conversation about understanding how accounting works and is desirable in their enterprise.

How to study accounting?

If you study accounting by memorization, then there is no chance. The reason for this is a huge amount of knowledge, a variety of situations, and differences in accounting for types of activities. In general, if you want to master accounting by memorizing, stock up on pills to improve memory and antidepressants and maybe... it will happen...

Many books on accounting are good as reference guides.

To achieve the goal from the previous paragraph, it is necessary to regroup the material from books on accounting and present it in a different sequence. When there is an understanding of how accounting works, what it consists of and how it is all interconnected, then books in regular content will become understandable and effective. Understanding accounting, rather than memorizing it, can be achieved by distilling the essence of accounting and practicing the skill.

Everything should be presented consistently and based on understanding

When studying new sections and deepening your knowledge on them, it is necessary to rely on your existing understanding of all accounting; how it works, what depends on what, and how new knowledge affects it. New knowledge and skills for studying accounting should come in doses and consistently.

Having competent feedback is an accelerator for learning accounting

Competent feedback will help link together the first practical steps with theory. When trying to conduct accounting from documents to balance sheet, you should “anticipate” what you will receive in the end. Therefore, it is so necessary to “feel” this whole process with your hands. Feedback from a person or well-presented material will help you understand the theory through practice.

When “your hands can already” do accounting

Today's accounting also means the ability to work in accounting programs. It means:

• gain and practice general work skills in programs
• transfer all “manual accounting” to the program and compare the results

And finally

The student should “digest his own knowledge” in such a way that he can present it to his advantage during the interview. And knowledge of the specifics of the enterprise will make you stand out even more in the eyes of the chief accountant.

How to do this?

Now, I assume that you have a question about how to actually implement some points. I think that if you rely entirely on books and there is no one to ask, then there is no way. It’s not for nothing that there is an opinion that accounting is difficult to learn without a mentor. That is why it is so common that only in practice can one learn accounting when there is a mentor, especially in the person of the chief accountant.

If you do not have an assistant to help you on your way to studying accounting, you can use the materials on the site. I tried to make the accounting teaching materials so that they adhered to the general points that we talked about. Subscribe to the news and be the first to receive information about site materials and...

... and feel free to take your first steps.

We will learn what accounting is, what its types are, who are the users of accounting information, what are the tasks of accounting and what are the functions of an accountant. Let's talk about accounting objects, i.e. about what needs to be taken into account. Let's find out what the main rule of accounting is.

08. Filling out directories in the 1C program

We will fill out the “Nomenclature” directory, which contains data on inventory items and services. We will indicate the data of our counterparties (business partners). Let's learn how to perform basic actions in list forms.

10. Entering balances in 1C. Transaction log

Let's enter the account balances at the beginning of the month. This will be relevant if you enter data into 1C of an enterprise that has been operating for several months or years. Let's get acquainted with the transaction log and the mechanism for reflecting accounting transactions.

11. Mutual settlements with counterparties. Bank operations

We will buy and sell goods wholesale, transfer and receive money by bank transfer. At the same time, we will analyze different options for trading with counterparties: without prepayment, with prepayment, with partial prepayment. We will also consider an accounting operation related to cash settlement services of a bank.

12. Data analysis. Standard and management reports

An accountant must be able to select and sort documents in journals, as well as analyze accumulated data using standard and management reports. Knowing the basics of analysis will help you find the information you need in a summarized and analytical form.

13. Accounting for fixed assets and intangible assets

Let's consider the features of accounting for two types of non-current assets: fixed assets and intangible assets. Fixed assets include tangible non-current assets (buildings, structures, transport, equipment, furniture, etc.) worth more than 40,000 rubles. (in accounting). Intangible assets include permits (licenses, patents), documents confirming ownership, and some software.

14. Accounting for software and low-value tangible assets

Let's consider the methodology for accounting for non-exclusive rights to software (and there are a majority of such computer programs and they do not belong to intangible assets). We will also consider the features of accounting for inventory and household supplies. Such items do not belong to fixed assets (since their service life is no more than 12 months; or if the service life is more than 12 months, the cost is no more than 40 thousand rubles).

15. Accounting for services received and sold

Let's consider the features of accounting services. First, we will reflect on the operations for obtaining services that all accountants encounter. Then we will analyze the operations for the provision (sale) of services. We will also get acquainted with the peculiarities of accounting for costs associated with the provision of services.

16. Accounting for cash transactions and transactions with accountable persons

Let's consider the features of accounting for cash transactions and transactions with accountable persons. First, let's analyze the specifics of cash transactions (receipt, expense, restrictions, documentation). Then we will analyze the method of accounting for mutual settlements with accountable persons by an accountant. Using a specific example, we will consider the mechanism for reflecting cash transactions and transactions with accountable persons in the 1C program.

Every organization immediately after its creation is required to keep accounting records. According to the law of December 6, 2011 No. 402-FZ, accounting and storage of documents is organized by the head of the LLC. The director is responsible for organizing accounting in the organization, and even financial statements are recognized as drawn up after the signature of the director, and not the chief accountant. Entrepreneurs are luckier in this sense - it is not required by law.

Accounting is the organization of collecting information about the state of the property and obligations of the company, as well as the continuous reflection of this information in special accounting documents. But LLC accounting is not only registers, accounting books and financial statements. These are also tax accounting documents, contracts, personnel and primary documentation, documents on cash flow (cash and bank). We have collected the entire extensive list of documents that need to be maintained in an LLC in the article "".

Please note: for violation of accounting rules. Accounting support services are not something you should save on, especially since they will not require any special expenses.

Is it difficult to keep books for an LLC? The answer to this question will depend on several factors:

1. Selected tax regime. It is enough to simply keep records on the simplified tax system Income and UTII. It’s more difficult - using the simplified tax system Income minus expenses. The most difficult thing will be accounting for the general taxation system.
2. Availability of employees. Reporting for employees is complex and voluminous; in addition, it is necessary to prepare salary calculations and payment of insurance premiums every month, and, if necessary, also vacation pay, sick leave, and maternity payments. But even if there are no employees, and the only founder runs the organization without an employment contract, it is necessary to submit zero reports. In addition, all organizations, even those without employees, must annually submit information about. And new organizations must submit it no later than the 20th day of the month following the month of registration.
3. Number of operations. These are any business actions that have changed the ratio of income and expenses of the organization: receipt of payment from customers, payment of wages, purchase of goods, etc. The more transactions there are, the longer it will take to complete them.
4. Diversity of activities of the organization. There are specific accounting features in certain areas of business (trade, production, services, construction, etc.). It is easier to account for operations of the same type than to combine accounting for different areas.
5. Category of your partners. If you and your counterparty work under different tax regimes, if you plan to conduct foreign economic transactions or work with budgetary or state-owned enterprises, then the accounting will have its own peculiarities.

But even in the simplest version - the absence of employees, a small number of operations, choosing the simplified tax system Income or UTII mode - accounting for an LLC will require professional knowledge or the use of specialized programs. Accounting services for an LLC can be entrusted to a full-time employee or a specialized company. - this is a complete or partial transfer of accounting responsibilities to a professional independent contractor.

Accounting statements of LLC

Accounting in an LLC must ensure the completeness of collection and recording of information about the financial activities of the organization. Where to start with LLC accounting?

Step 1. Determine who is responsible for maintaining accounting records at the enterprise. Often, after registering a company, the director assigns the responsibilities of the LLC accountant to himself. At first, this is a completely acceptable situation, but as soon as the deadline for submitting any reports approaches, you need to either figure out this issue yourself or transfer the service to specialists.

Step 2. Choose you will work. This must be done immediately after registering the LLC, or better yet, before you submit the documents to the Federal Tax Service. When choosing a regime, we recommend that you receive a free tax consultation, which will help you save significantly on payments in your budgets. Under different regimes, the tax burden of the same enterprise can differ significantly!

Step 3. Review your regime's tax records. On the simplified tax system you need to submit only one declaration at the end of the year, on UTII, quarterly declarations, on OSNO, every quarter you submit declarations on profit and VAT and an annual declaration on property tax.

Step 4. Develop and approve organizations.

Step 5. Approve the working chart of accounts. The document should be based on the chart of accounts developed by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

Step 6. Organize accounting of primary documents and reflection of the information contained in them in accounting registers.

Step 7 Comply with the chosen tax system and reporting for employees.

Our users can receive a free month of accounting services provided by 1C:BO specialists with the transfer of the 1C Accounting information base after the end of the trial period.

Law No. 402-FZ includes a balance sheet, a statement of financial results and appendices to them as the financial statements of an LLC: reports on changes in capital; cash flow; on the intended use of the funds received (if they were received).

Balance sheet and profit and loss statement of the enterprise

The forms of the enterprise’s balance sheet and LLC’s profit and loss statement were approved by Order of the Ministry of Finance dated July 2, 2010 No. 66n. Later, by order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n, the profit and loss statement was renamed to the financial performance statement. Organizations are required to submit financial statements at the end of the year no later than March 31 of the following year. But investors, creditors, banks, and counterparties have the right to request a report on financial results during the year, so you can make a snapshot of the financial condition of the LLC based on the results of the quarter or month.

The LLC balance sheet form can be found in appendix. No. 1 to Order of the Ministry of Finance of July 2, 2010 No. 66n. This is the so-called full balance on two pages.

Accounting statements of an LLC using the simplified tax system in 2019

How to keep accounting records for an LLC under the simplified tax system Income 6% and under the simplified tax system Income minus expenses? The simplified taxation system involves submitting just one annual tax return. Its shape is the same for both versions of the simplified system.

What financial statements do LLCs submit to the simplified tax system in 2019? Keeping accounting records under a simplified taxation system allows you to submit financial statements in a simplified form (Appendix 5 to Order of the Ministry of Finance dated July 2, 2010 No. 66n). It includes only the balance sheet and income statement. If the organization received targeted funds through the simplified tax system, then they also need to be reported. It is not necessary to submit reports on changes in capital and cash flows.

An example of filling out a simplified balance sheet of an LLC using the simplified tax system:

Accountant services for LLC

Let's summarize. Accounting services for LLCs are mandatory in all tax regimes and even in the absence of real activity of the company. Bookkeeping can be done by the manager himself, a full-time specialist, or a specialized outsourcing company. for an LLC will depend on the volume of work: the number of business transactions, the complexity of the chosen mode, the number of employees, and the method of accounting.

For our users who want to do their own accounting for an LLC, we want to offer the 1C Entrepreneur online program. This is a completely new tool for increasing business efficiency, which allows you to:

• maintain full accounting and tax records;
• carry out settlements with counterparties;
• issue and pay invoices and payment orders;
• calculate any payments to employees;
• save all LLC documents in a single database;
• analyze sales, income and expenses;
• choose the minimum possible tax burden, etc.

Instructions

All accounting is based on Russian codes, the most important of which is tax. Therefore, start studying this system with legislative acts. Pay special attention to VAT and income tax. Be sure to read the edition of the Accounting Regulations.

Accounting is carried out using a chart of accounts, which includes eight sections (production costs, calculations, etc.). To study, purchase the edition with the latest changes.

Learn to prepare correspondence accounts, that is, accounting reports. Each of them has a debit and a credit. So that you understand the essence of drawing up transactions, familiarize yourself with active, passive and active.

During training, use the information and legal portals “Garant” and “Consultant”. Even if you use books, double-check the information using the above-mentioned online systems. Remember that laws change regularly, and the book may have been published a year ago, so all information contained in it is out of date and unreliable.

Currently, organizations keep records using automated programs. Therefore, try to master the accounting program called 1C. If you can't cope on your own, take courses that last no more than two weeks.

Learn how to prepare tax reports. The Tax Code will help you with this; it is in this regulatory document that you can obtain information about all rates, reporting deadlines and the procedure for calculating contributions to the budget.

HTML is one of the most popular document markup languages ​​used to create web pages. It is supported by all browsers. Any novice webmaster should begin his acquaintance with website creation with markup language, since any Internet page is created based on HTML.

You will need

• - Macromedia Dreamweaver or Microsoft Frontpage;
• - HTML tutorials

Instructions

First, you need to become familiar with the structure of an HTML document and basic tags. Download some textbooks and visit educational sites. It is advisable to purchase several books on markup languages ​​and WEB in order to have basic concepts of website structure.

Then you need to install some editor that will simplify the basics, since at first it is quite problematic to follow the syntax and constantly check the result in the browser, especially if you have no experience in creating such documents. Visual editors will help with this. You can use a professional tool for creating web applications, Macromedia Dreamweaver, but it requires some learning curve. A simpler program can be called Adobe GoLive. Microsoft's FrontPage is also a pretty handy application.

Download several HTML templates from the Internet for your chosen editor. For starters, projects with a minimum quantity are suitable. Macromedia Dreamweaver has several ready-made templates in its standard set, and by examining them in detail you can get acquainted with some of the language techniques.

Go to some simple website and use the browser menu to view the source code of the page. Understand unfamiliar tags, try to build a similar page, slightly changing the interface. As you get familiar with it, take on more and more complex pages, use more graphics. When you reach a sufficient level of knowledge, try creating a page yourself by first drawing a certain one. Make your pages more complex. Once you reach a sufficient level of HTML knowledge, you can add more complexity to your code by gradually incorporating CSS.

Video on the topic

Buh accounting is a complex system for registering, collecting and processing information about the organization’s obligations, expressed in monetary terms. In other words, accounting accounting needed to register everything that happens in the organization and concerns profit.

Instructions

In accordance with the federal law “On Accounting accounting e", bang accounting must be carried out in absolutely every organization from the moment of its registration, otherwise unnecessary problems may arise with regulatory authorities. For organizations that did not maintain accounting records accounting or bang accounting was conducted incorrectly, administrative liability is provided in the form of fines: - Article 15.11. The Code of Administrative Offenses of the Russian Federation imposes a fine of 2,000–3,000 rubles for incorrect accounting accounting and provision of unreliable financial statements; - Article 15.6. The Code of Administrative Offenses of the Russian Federation imposes a fine of 100–500 rubles for the absence of information required to be submitted to regulatory authorities.

Mastering the booze accounting, remember its basic requirements and important tasks, which are the same in absolutely all organizations: - any organization, regardless of its form of ownership, must maintain complete accounting records accounting property, business transactions and other obligations by double entry in the accounts of the accounting accounting a;- bang accounting in Russia is conducted exclusively in the national currency - rubles; - any organization during the reporting year must adhere to a certain accounting noah politics. Accounting policy implies timely provision of data, priority of the economic content of facts, consistency and rationality of accounting accounting a; - current expenses for performing work, producing products, providing services and other financial investments are accounted for separately.

Generate reliable and accurate information about the economic and financial position of the organization, necessary for internal users (managers, owners, participants) of the accounting accounting and also to external users (lenders, investors).

Provide complete information to both internal and external accounting users in a timely manner. accounting A. Prevent possible negative phenomena in the financial and economic activities of the organization, predict the results of the organization’s activities.

Knowledge of accounting can be useful to various specialists: economists, managers, executives. An accountant simply needs to have an excellent understanding of this area, starting from the very basics and ending with the subtleties found in this subject. He must not only be able to prepare reports and draw up documents, but also know how to register a legal entity and pay salaries.

Instructions

Learn the basics of accounting. Study its tasks, basic rules and concepts used in this area, accounting objects and their classification. You must know assets and liabilities, what transactions affect their sizes, what the balance sheet, accounts and double entry system are.

Learn the Chart of Accounts. You need to be well versed in synthetic and analytical and sub-accounts, in off-balance sheet accounts. Learn how to make accounting entries, because you will need it in your work.

Accounting activities are regulated by the state. Study regulatory documents: accounting laws and regulations on accounting and financial reporting. An accountant needs to know the rights of legal entities regarding the organization of accounting and study the accounting policies of the enterprise.

Learn to draft primary documents. First, study their types and requirements for filling them out. You need to be able to create cash and bank documents while adhering to the requirements for their preparation.

The cash register is run by an accountant, so you must study the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, the procedure for drawing up cash documents, such as cash receipt and expenditure orders, know about the permissible limit in the cash register and be able to maintain a cash book.

Study the procedure for calculating and calculating wages, because it handles settlements with employees.
You must know how various benefits, vacation pay are calculated, personal income tax and other deductions are withheld, be able to determine the amount of social insurance contributions, and calculate an employee upon dismissal.

Learn to prepare accounting documents, such as a balance sheet, profit and loss statement, and maintain accounting records using the regulatory framework. In addition, the accountant forms the financial result of the enterprise’s activities and calculates