Without exception, All business operations performed in the process of activity of the enterprise, must be recorded in the special regulations. It is called "the Journal of business operations”. This document defines the algorithm of reflection of operations in accounting and tax accounting in the 1C system.
Main tasks of the accounting
The First is the formation of data on economic activities of the company and its assets. Moreover, the information should be as complete as possible and to have a high degree of certainty. These data are needed not only to guide enterprises to specialists but also to creditors and investors.
The Second important task – ensure both external and internal users of financial statements with timely information. The above mentioned provision it is necessary to exercise control over the compliance with the current legislation.
The Third objective is preventing the emergence of negative trends in the activities of the entity, obtaining information about existing and potential reserves, as well as to forecast financial results.
In all this specialist helps "the Journal of business operations”. In addition, the implementation of the above tasks promotes competition. At the present time to draw up “the Journal of business operations» accountant helps specially developed rules, which has the same name, as well as automated control that allows you to check produced by the user actions for compliance with the provisions of the document.
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Business transactions. Their types
Any operation has an impact on the enterprise. There is a change in the sources of awareness property, or its value. There are situations in which occur simultaneously and the first and second. That is why "the Journal of business operations» very important. So, there are four basic types of operations. Classification is based on how they affect the size of the passive and active part of the balance sheet.
First
These operations directly affect the composition of the assets of the entity. In other words, they relate solely to the asset. The balance sheet remains the same.
Second
This type of operations reverse of the first. In this case there is a change of sources of formation of property of the company. That is a liability. The currency also has no effect.
Third
In this case, has to be a change in the magnitude and sources of property. This refers to the very positive trend that is increasing. The balance sheet also increases, and both active and passive parts.
Fourth
The Latter type of operation also has an impact on both parameters, but in the direction of contraction. Balance sheet total decreases by the same amount in both passive and active part.
Quick results
From what has been shown above, we can conclude the following: "the Journal of business operations» – an important document that allows you to unify and systematize information about the activities of the enterprise, provides easier access to the data that is important for making management decisions.
Article in other languages:
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BE: https://tostpost.com/be/f-nansy/15876-shto-takoe-chasop-s-gaspadarchyh-aperacyy.html
DE: https://tostpost.com/de/finanzen/15887-was-ist-das-magazin-wirtschaftsoperationen.html
ES: https://tostpost.com/es/finanzas/15896-qu-es-el-diario-de-operaciones.html
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JA: https://tostpost.com/ja/finance/8859-what-is-the-journal-of-economic-operations.html
KK: https://tostpost.com/kk/arzhy/15875-b-l-zhurnal-sharuashyly-operaciyalaryn.html
PL: https://tostpost.com/pl/finanse/15851-co-to-jest-dziennik-operacji-gospodarczych.html
PT: https://tostpost.com/pt/finan-as/15849-o-que-hist-rico-de-transa-es-de-neg-cios.html
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ZH: https://tostpost.com/zh/finance/9633-what-is-the-journal-of-economic-operations.html
Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."
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