How to Learn Accounting
Accounting for centuries played an important role in society. During this time, accumulated a considerable number of interesting discoveries and findings, which today took shape in the accounting principles and rules. Mastering the technology and all the subtleties of accounting requires, to begin with, the diligent study of its foundations.
You will need:
Federal Law "On Accounting"
Instruction how to learn accounting
Learn the basic document based on which the accounting is conducted in organizations. It is the Federal Law "On Accounting" dated November 21, 1996 №129-FZ (as amended on 28.09.2010). The Act contains the basic principles of accounting and is required to study the basics of accounting.
Understand for yourself that accounting is definitely organized system for collecting, recording and analyzing information about this property, liabilities organizations and their movement through the solid and continuous registration of economic operations.
Use this method of teaching accounting as immersion in the accounting information. In this case, you form a view on the specific company to the accountant point of view. The main element of the accounting structure, to which you should pay attention to - the balance sheet, which is a kind of "snapshot" of the enterprise status for a specific date. The balance sheet is one of the forms of enterprise reporting.
Examine the accounting section, associated with the Chart of Accounts. You can learn the content mechanically, but if you will be watching and taking into account the practical, then gradually all that is required, you memorize effortlessly. The most effective way to develop educational material - action with him.
Examine the four main types of accounting entries corresponding to the types of business transactions. The first type refers only to the asset balance; in this operation involves only active accounts. In the second type of operations involving only passive accounts and affected only a versatile balance. In the third type of operations at the same time used the asset and liability balance, both are at the same time increased. The fourth type of operation also affects the balance of assets and liabilities, but leads to their reduction.
Find out how to fix erroneous records used in accounting. Correcting mistakes is largely dependent on the type of document that you need to make corrections. Acceptable methods of adjustments specified in the law "On Accounting".
Accumulated practical experience. Note that the independent acquisition of knowledge about the account and its management skills in a specific production can be quite time-consuming task. The most appropriate way to understand for themselves the highlights of accounting technology - the practical fulfillment of the operations under the guidance of an experienced accountant. You can also recommend a visit to the various specialized courses that you get not only knowledge, but also answers to practical questions of accounting in your organization.