Bookkeeping as Part of Accounting Cycle

Active vocabulary

Bookkeeping Бухгалтерия; бухгалтерский учет
Double-entry bookkeeping Система бухгалтерского учета с двойной за­писью
Bookkeeper Бухгалтер, счетовод
Accurate Четкий, правиль­ный; кропотливый
Accurately Точно, верно; кропотливо; безошибочно
Receipts Валютные поступ­ления, выручка; приход; доходы
Data Данные
Datum Эта величина
Record Запись; регистрация; учетные документы; документа­ция; записывать; реги­стрировать
Record-keeping Bookkeeping as Part of Accounting Cycle Ведение учета; учет
Preliminary Предваритель­ный
Financial statements Финансовая документация
Monthly statement Каждомесячный бюллетень
Journal Бухгалтерский жур­нал, регистр; ведомость
General journal Главный журнальчик учета
Ledger Бухгалтерская книжка, бухгалтерский регистр, гроссбух
General ledger Общая бухгалтер­ская книжка
Balance the ledgers Сбалансиро­вать бухгалтерские книжки
Posting Разноска по Bookkeeping as Part of Accounting Cycle счетам, перенос в бухгалтерскую книжку: проводка
Post Делать проводку; разносить сче­та; вносить в бухгалтерскую книжку
Ledger posting Запись в главную бухгалтерскую книжку
To post the journal into the ledger Переносить журнальные записи в главную книжку
Draw up a balance Подводить, составлять баланс
Trial balance Пробный, подготовительный бухгалтерский Bookkeeping as Part of Accounting Cycle баланс
To bring accounts to a balance Составлять сводный баланс
Favourable balance Активный баланс; положительный баланс
Unfavourable balance Пассивный баланс; отрицательный баланс
Cash balance Кассовая наличность
Balance of an account Остаток счета
Balances with foreign banks Остатки на счетах в зарубежных банках
Balance in хэнд Валютная наличность; наличность кассы
Balance of Bookkeeping as Part of Accounting Cycle payments Платежный баланс
Balance of payment deficit Недостаток платежного баланса
Debit account Запись в левой части счета, показывающая задолженность организации
Debit of an account Дебет счета; списание средств со счета
Debit balance Дебетовое сальдо; дебетовый баланс, положительное сальдо
Credit account Запись в левой части счета, показывающая приход актива
Credit Bookkeeping as Part of Accounting Cycle balance Кредитовое сальдо; кредитовый баланс, отрицательное сальдо
List Перечень; составлять перечень
Accuracy Точность, корректность; тщательность
Error Ошибка, погрешность

For management of any company to be efficient, extensive and accurate information concerning receipts and payments, assets and liabilities, depre­ciation of assets and other data about company status are Bookkeeping as Part of Accounting Cycle required. Such information being obtained mainly from different records, additional funds and time should be invested in bookkeeping and accounting system.

In general, accounting and bookkeeping mean identifying, measuring, recording economic information about any business, bookkeeping being con­sidered the preliminary stage and part of the larger field of accounting.

The Bookkeeping as Part of Accounting Cycle task of a bookkeeper is to ensure the record-keeping of ac­counting and therefore to provide the data to which accounting principles are applied in the preparation of financial statements. Bookkeeping provides the basic accounting data by systematical recording such day-to-day financial information as income from Bookkeeping as Part of Accounting Cycle the sale of products or services, expenses of busi­ness operations such as the cost of the goods sold and overhead expenses (затратные расходы) such as a rent, wages, salaries.

Accounting principles determine which financial events and transactions should be recorded in the bookkeeper's books. The analysis and Bookkeeping as Part of Accounting Cycle interpretation of these records is the primary function of accounting. The various financial statements produced by accountants then provide managers with the basis for future financial planning and control, and provide other interested parties (in­vestors, the government) with useful information about the company.

Modern accounting system is Bookkeeping as Part of Accounting Cycle considered to be a seven-step cycle. The first three steps fall under the bookkeeping function, such as: 1) the systemat­ic recording of financial transactions; 2) the transferring of the amounts from various journals to general ledger (also called "posting step"); 3) the drawing up of the trial balance.

Record keeping Bookkeeping as Part of Accounting Cycle of companies is based on a double-entry system, due to which each transaction is recorded on the basis of its dual impact on the company's financial position. To make a complete bookkeeping record of every transaction in a journal, one should consider interrelated aspects of Bookkeeping as Part of Accounting Cycle every transaction, and entries must be мейд in different accounts to keep the ins (receipts) and outs (payments) balanced.


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