4 Tips To Write A Perfect Process Essay

7 ways to study efficiently Introduction to think outside the box

1 The object is worn-out, but it continues to be operated. Rather widespread phenomenon testifying that registration data on wear, for example fixed assets, are a little connected with the valid wear of these objects. From here the residual cost of fixed assets does not reflect its valid cost. Moreover, the liquidating project cost can be, and in the conditions of inflation obnno and happens, above initial.

When there are two opposite views, as a rule, there is a group of persons defending a compromise. In this group were Abraham Méndez (180 and Edmond Degranzh (180 which insisted on importance of both chronological, and systematic records.

Capital, Balance introductory and Balance final. All called accounts intended only for registration of the current operations. The accounting of production, reserves and fixed assets was not provided.

From the economic point of view the profit — is a difference between monetary receipts and monetary payments. From the point of view of economic the profit — is a difference between a property condition of the enterprise for the end and the beginning of the reporting period.

2 The owner, considering accounting reports, sees data, he knows, at best, the results of work of the enterprise for the last period, and he should think of the future at present, in particular, to solve, whether to continue the business or it it is necessary to liquidate. The owner and the accountant have to make according to outdated reporting data the serious decision in the conditions of big uncertainty. Value of paradox is aggravated with that the methodology of calculation of profit for the reporting period has very conditional character, and the audit report only convention of the methodology accepted by the accountant, and the profit as a payment for risk.

At S. G. Kardinel (164 we find differentiation of accounts on the general (synthetic and private (analytically. It carried out division of the principles in accounting of trade enterprises of wholesale trade where the natural and cost account, and retail where the cost accounting of goods is recommended is entered.

turns (for example, on the account of Tovaro are carried out only on analytical accounts. Subsequently D. Cherboni (the second half of XIX, gave fuller interpretation of a ratio of accounts, and Savary's postulates became a special case of postulates of Cherboni.

Behind accounts there were people, and behind them values. Accounts shared on integrated and differential. The first — it, on our terminology, monetary and material accounts, and also accounts of calculations, the second — rezultatny accounts and accounts of own means **.

The estate decreased and the profit decreased. In principle, logically it is the most obvious option, but, repeating paradox (we can note that paradox (arises only if material, and not just monetary losses, according to the accepted methodology, can be charged to Losses and profits.

For the first time this approach used Savary. Thus he believed that such training is longer, but is more effective. Even more accurately this idea is carried out by de la Port. It did not allow a dogmatic statement of a subject, in the spirit of Dafforne, as a rule, it gave some versions of the decision

Specially it is necessary to stipulate Florey's merits (179 in the mathematical (algebraic) description of interrelations between business accounts. He paid attention that accounts reflect activity of persons. An essence not that we consider cash desk, and that we control the cashier to whom money is entrusted.

The main achievement of Degranzha development of the American form * is considered. However, in the history of science it is difficult to define who possesses the first word in creation of this or that theory. The subsequent researchers claimed that the American form of bookkeeping was described by L. Florey and B. Venturi. But this reception was included into world practice thanks to Degranzhu and therefore is connected with his name.

Bookkeeping forms. The French authors possess a contribution to development of structure and structure of registration registers, their information communications, techniques and creation of concepts of three forms: French (de la Port), American (), Belgian (Battayll). /