Accounting is a rather complex, but convenient system for collecting and analyzing the information received. Each enterprise that carries out economic activities in the territory of the Russian Federation must keep records of all transactions. That is why company leaders strive to master the basics of accounting.
It is necessary
- - chart of accounts;
- - codes of the Russian Federation;
- - PBU;
- - information and legal portal "Garant".
Instructions
Step 1
All accounting is based on Russian codes, the most important of which is tax. Therefore, start your study of this system with legislation. Pay special attention to VAT and income tax. Be sure to read the wording of the "Accounting Regulations".
Step 2
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.
Step 3
Learn how to make correspondence accounts, that is, accounting entries. Each of them has a debit and a credit. For you to understand the essence of making transactions, familiarize yourself with active, passive and active-passive accounts.
Step 4
During training, use the information and legal portals "Garant" and "Consultant". Even if you use books, double-check the information using the above Internet systems. Remember that laws change regularly, and the book may have been put into circulation a year ago, so all the information contained in it is outdated and unreliable.
Step 5
Currently, organizations keep records using automated programs. Therefore, try to master the accounting program called 1C. If you can't handle it on your own, go for courses that last no more than two weeks.
Step 6
Learn to prepare tax reports. The Tax Code will help you with this, it is in this regulatory document that you can get information about all rates, reporting deadlines and the procedure for calculating contributions to the budget.
Step 7
It is quite difficult to study accounting on your own, so try to take courses or ask an accountant friend to help in difficult situations and incomprehensible moments.
