Accounting Essay
Market economy develops greatly and with its development, the choice of opportunities in how to maintain accounting records varies. To write an essay on accountability is a great deal of work especially for the one who does not know much about accounting. There were some heavy regulations as for accounting process and a change to a wise combination of state regulations and a certain independence in choosing how to maintain accounting records.
Writing on accounting, you should mention an accounting register, which is an element of accounting organization at the company dedicated for systematization and information collection in the documents for accounting in order to be reflected on the bills of accounting and in a bookkeeping report.
Normally, a content of accounting register and internal accounting reports is a commercial classified information. The order and sequence of the recordings in the registers are quite different. A certain combination of applied registers in the chronological and systematic accounting, the order of keeping of synthetic and analytic accounting, a certain relations between accounting registers, a method and technique of realization of accounting records – all of the above determine a form of keeping an accounting.
There are the following kinds of accounting information: by media type – paper, digital; by the way it looks like – books, cards, large-sized sheets, data sheets; by purpose – chronological, systematic, combined; by content – synthetic, analytical, combined.
All the sums mentioned in the accounting registers are calculated time after time. The aim of these calculations to define total amounts of turnover and remaining turnover by all the invoices. Moreover, calculation is needed in order to find errors if any. Error check may be provided consistently or randomly.
The number of applied accounting registers, their destination, content, form, type and method and sequence of writing down the records into accounting registers are a distinguishing feature of the accounting form. Moreover, there is another distinguishing feature, which is a relation of chronological and systematical, synthetic and analytic accounting.
With the development of computer techniques for data processing the automatization of accounting forms appeared. There were both special programs on accounting and standard programs of financial calculations designed, which let to form certain report forms and to do all the necessary calculations. Usage of digital form of accounting let to register and to keep the data in a digital form, to accomplish operations and to group them; to form indications for accounting bookkeeping.
Traditional forms of accounting are characterized with an opportunity to control the process of accounting non-stop. This task get complicated as long as the process goes not evidently, inside the program and may gets even more complicated due to the crashing and errors in the program.
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