Gartwich accounting from scratch read. How to learn accounting on your own

Oh, this accounting theory. There are so many courses on it, and in different directions. And how many books have been printed? And what are the names: and “Accounting. Textbook”, and “Basics of Accounting”, and “Accounting for Beginners”, and “Accounting in Ten Steps”, “Accounting in 14 Days”. But there are still people looking for accounting for dummies. Why would that be so?

Is it because the previous materials did not help?
So both the terms and definitions remained unknown. Attempts to comprehend all the material in memory led to defeat. Moreover, they brought irritation and disappointment. This is the reality with accounting theory and teaching.

The last hope of finding an accounting theory for dummies may fail, since it is not so easy to convey accounting to the student. And no matter what the books are called: “accounting for beginners”, “accounting for dummies”, etc. - nothing can be changed in terms, rules and laws in accounting.

Features of accounting theory in education

The reason for this is the poor perception of accounting theory - it is its volume, it seems, which must first be remembered and understood. Or understand first, and then remember. Also, the words used to describe the theory are not in favor of understanding.

There is such a common phrase, “the words are understandable, but the sentences from them are not.” But in accounting theory, only the letters are understandable. With words made from these letters it is already more difficult. I'm not talking about whole sentences. Words-terms from accounting are special words. For them there is no physical object in the real world. It is impossible to “touch” these words. They are abstractions.

Our brain, thinking in pictures and trying to find associations from life experiences, wants to somehow understand and give meaning to words from accounting theory. But most often the result is this: thoughts are confused, and it’s as if the ground is disappearing from under our feet, and our brain has nothing to rely on.

And we all persevere. By conscious effort of will we force the brain to memorize these words. And zabrezhka brings even more uncertainty, since it does not provide an understanding of connections, causes and consequences. This is the reality in accounting.

Why is it better to study accounting theory in practice than from books?

Ultimately, the thought arises that accounting can only be learned through practice. In many ways, this statement is true. For example, in some situations you can learn accounting by directly working at this enterprise or in a similar industry.

However, most of the accounting theory, one might say - the “Basic Theory” - still continues to be learned in practice. Why? The answer seems to me to be that through repeated repetition of the same type of practical actions, our brain receives a picture and compares it with accounting theory. There is no situation here to learn everything in a short time. Only your area of work.

In addition, there is a mentor in the person of the chief accountant, who helps to connect the chaos of accounting terms with practical actions in your head.

Of course, you should remember that not every beginner can be so lucky. Not everyone turns out to be an accountant of a company who is taught basic knowledge of accounting theory and practical skills. More and more candidates are being selected who are ready to get to work and who know how and what to do.

What to do when accounting remains a sealed secret for dummies?

I could give this answer:
“Look for accounting theory supported by practice. It’s not easy, this is the task - this is the answer. And if, how would the chief accountant at the enterprise help you, explaining what to do, how to do it and why this is so?

The point of such study is to give our brain pictures and let it compare them with accounting theory.

On this site, it seems to me, the materials are presented in such a way that accounting for dummies is the material that links the real life of an enterprise with the theory of accounting. And if something becomes unclear from the article, then you have the opportunity to ask a question.

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

Accounting, chart of accounts
Account is a system for storing information about a business transaction.
The ledger account is a two-way table.
The left side of the account is called debit, Right side loan.
Dividing the account into two parts is done so that an increase is recorded on one side and a decrease on the other side. Those amounts that are recorded in accounts during the current month are called rpm. The amounts that are recorded in the debit part are called debit turnover, and in the credit part - credit turnover.
Accounting accounts have a number consisting of 4 digits. All accounting accounts are grouped into chart of accounts.Standard chart of accounts is a systematic list of accounting accounts that determines the construction of the entire accounting system and is mandatory for business entities.

The chart of accounts consists of 8 sections

Current assets
Long-term assets
Short-term liabilities
long term duties
Capital and reserves
Income
Expenses
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

has many features. Initially, it is important to understand that even the slightest inaccuracies in accounting lead to significant troubles, including material losses. Problems may arise for both the accountant and the company's management team.

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%

It is important for a novice accountant to learn how to prepare accounting entries. To do this, you need to understand what is called a “chart of accounts”, what “credit”, “debit”, “correspondence of accounts” are.

All facts of the enterprise’s economic activities are reflected in the accounting accounts.

Assigning a number to any accounting account is a way of grouping the facts of the economic life of an organization, its property and liabilities into certain types. So, for example, accounting account 50 “Cash” is intended for accounting for cash, account 70 is intended for accounting for settlements with personnel for wages, etc.

A chart of accounts is a list of accounting accounts. In order for economic entities to maintain accounting records and submit financial statements according to uniform requirements, a chart of accounts is also required. The chart of accounts of a commercial organization and the Instructions for its application were approved by Order of the Ministry of Finance of the Russian Federation No. 94-n dated October 31, 2000.

To prepare accounting entries, we will learn how to classify accounts.

Account classification

Accounts may be

active
passive
active-passive

Active accounts represent the organization's economic assets (account 01 - fixed assets, account 10 - materials, account 50 - cash in hand and other accounts). Looking ahead, I will say that active accounts always have a debit balance, or in other words, a balance with a plus sign. An increase in business assets on active accounts is reflected in the Debit, and a decrease - in the Credit of the account.

Passive accounts include accounts that record the sources of formation of these economic assets. For example, such sources are profit (account 84), authorized capital (account 80), reserve capital (account 82) and others. Passive accounts always have a credit balance. Unlike active accounts, an increase in funds in a passive account is reflected as a Credit, and a decrease as a Debit.

Active-passive accounts are accounts with a variable balance (the balance denotes the balance), i.e., for such accounts the balance can be either a credit or a debit. Active-passive accounts include settlement accounts, for example, settlements with suppliers (account 60), settlements with customers (account 62), etc. I will give examples when the balance on account 60 can be debit, and when it can be credit.

For example, an organization paid an advance to a supplier, but has not yet received the goods. In this case, the balance of account 60 will be a debit. And if, on the contrary, the organization received the goods, but has not yet paid for it, the account balance 60 will be a credit balance.

The debit balance of any settlement accounts is called accounts receivable(i.e. counterparties or individuals owe the organization).

The credit balance on settlement accounts is called accounts payable(i.e., the organization owes its contractors or employees).

The organization is obliged to keep accounting records of all business transactions, obligations, and property by double entry on interconnected accounting accounts. This is stated in the Regulations on accounting in the Russian Federation.

Double entry provides for the reflection of any business transaction on the debit of one account and on the credit of another account at the same time. This indication of accounts for one business transaction is called accounting entry.

Let's try to draw up accounting entries for some business transactions using examples.

Example 1

The organization's cash desk received funds in the amount of 5,000 rubles withdrawn from a bank account.

Information that accounts 50 (cash) and 51 (current account) are active will help us make accounting entries. Consequently, an increase in cash on hand is reflected as a debit, and a decrease in cash on the current account as a credit.

Debit 50 Credit 51 5000 rubles - Cash was credited to the cash desk.

In addition to the fact that accounts are active, passive and active-passive, they can also be

synthetic
analytical
have sub-accounts

The Chart of Accounts indicates synthetic accounts (for example, account 10) and subaccounts (for example, account 10, subaccount 1 - Raw materials, or subaccount 5 - spare parts). Each organization has its own analytical (i.e., more detailed) accounts.

Let's try using the following example to make accounting entries using subaccounts.

Example 2

The authorized capital was formed in the amount of 10,000 rubles after state registration of the organization. The founders are individuals Ivanov and Petrov with equal shares in the authorized capital of 50%.

For the authorized capital, the Chart of Accounts provides account 80. Account 80 is passive. For settlements with founders on contributions to the authorized capital, account 75-1 is provided (settlement accounts are active-passive). We already know that an increase in the amount of a passive account is reflected as a credit, this means that we know exactly the credit of the account (80). Since any posting must contain debit and credit at the same time, account 75 subaccount 1 will be reflected accordingly in debit.

Accounting entries should be made:

D 75-1 (analytical account - Ivanov) K 80 5000 rubles - debt on contribution to Ivanov’s management company

D 75-1 (analytical account - Petrov) K 80 5000 rubles - debt on the contribution to Petrov’s management company.

The connection that has arisen between two accounts (in this example, account 75-1 and account 80), as a result of reflecting a business transaction on the accounts, is called correspondence of accounts.

And in conclusion, I would like to give one piece of advice to a novice accountant. If you don’t know where to start in creating an accounting entry, then in the business transaction that you need to reflect, find the account that is most understandable to you (mostly these are active accounts). If it turns out to be in debit (increases), then the corresponding account with it will be a credit account. If the active account is in credit (decreasing), then write down the account corresponding to it as a debit. Now you can make the postings

Example 3

The company received fuel from the supplier in the amount of 8,000 rubles and raw materials in the amount of 2,000 rubles. The fuel (10-3) and raw materials (10-1) accounts in the Chart of Accounts are active. Account Settlements with suppliers - 60 (active-passive). There is more fuel and raw materials in the organization, therefore, we record them as Debit. We automatically set the score to 60 on credit. The above business transactions correspond to the following transactions:

Debit 10-3 Credit 60 8000 rubles Fuel received from supplier

.
Debit 10-1 Credit 60 2000 rubles Received raw materials from the supplier.

So, the more often you make entries, the more interesting the work of an accountant will become for you.

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:

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.
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.
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.
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.
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.

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.

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