In each organization, accounting and control over economic activities should be carried out. This is done not only to provide information to the tax authorities. first of all, this is required for a stable financial condition of the company, compliance with planned targets, as well as for obtaining the data necessary for making management decisions. It is all these functions that accounting includes.
Accounting has existed for several thousand years. In ancient Greece, records were kept on special boards, which were whitewashed with plaster. Rich and noble Greeks could afford to keep records on papyrus papers, but it was too expensive. Instead of a calculator, they used a calculating device - an abacus, which is somewhat similar to ordinary abacus. This appliance was made from a plank that was divided into strips. Also, the abacus contained counting marks (monetary units), which were transferred from place to place.
In our time, accounting has taken on computer rails. If a few years ago all business transactions were recorded on paper, now there are various programs that simplify accounting.
In general, accounting is a kind of system with the help of which all business transactions are collected, registered and generalized. With the help of accounting data, you can assess the financial condition of the organization, somewhere to correct the work, for example, you see that one product is going with a bang, and the second is accumulating in the warehouse. You can get this information on account 41 "Goods". After that, you will most likely take steps to buy (manufacture) the products in demand.
With the help of accounting, all business transactions are reflected in monetary terms. You can also get information about the use of resources, profit or loss, cash flow.
In addition to the fact that accounting is necessary for the managers themselves, tax inspectorates also require it. Based on all the data received, they control the payment of taxes to the budget, as well as the fulfillment of all obligations.
There is also management accounting. It is internal and required for cost accounting. As a rule, the information obtained is used by the managers of the organization itself.
