Net assets. Competent determination of net asset value. Every business entity must be able to calculate the value of net assets. An organization's assets are everything that belongs to it (property, investments, obligations of third parties to...
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How to fill out a delivery note correctly
A consignment note is a primary accounting document. Serves as a justification for writing off inventory items by the seller and for registering goods by the buyer. The TORG-12 form has a unified form, which was approved by the resolution...
Read moreHow to fill out a truck waybill?
A waybill for a truck driver is one of those documents that should always be in the car, along with the bill of lading, driver's license and vehicle registration certificate. On the portal site we...
Read morePostings for the receipt and purchase of materials using practical examples
Let's consider the theoretical foundations that need to be relied upon when organizing the accounting of materials at the receipt stage. We will also get acquainted with the accounting records of the facts of the economic life of the enterprise, that is, with the entries as a result of the decision...
Read moreMaterials Accounting - Basics: Accounting, Postings, Examples
Materials in an enterprise are objects of the real world that can be seen and touched. The assignment of objects to the name materials occurs according to the role that the objects perform for a particular enterprise. And there are only two roles: objects,...
Read moreCalculation of net assets of an enterprise: formula
In conditions of independence of business entities, assessment of the financial condition and investment attractiveness of the enterprise plays a great role. For this purpose, many criteria have been developed within the framework of economic analysis, but special...
Read moreAccelerated depreciation method
The quality of management of the company’s financial and economic activities depends on effectively organized management and the degree of information support for its services. Today, a small number of domestic enterprises are distinguished...
Read moreAccount 70: entries, credit and balance
All employees of the enterprise are paid monthly wages. Taxes are withheld from her. In addition, employed persons can receive income in the form of interest from participation in capital. All these amounts are in accounting...
Read moreWhat is retained earnings on the balance sheet?
One of the characteristic features of a market economy is the competition of most enterprises among themselves. When summing up the results of work, the most important financial indicator is profit. Its positive dynamics along with other economic...
Read moreTip 1: How to determine the average annual cost of fixed assets
Instructions Before you begin calculating the average annual cost of fixed assets, keep in mind that they distinguish between their initial, replacement and residual values. Historical cost reflects the level of costs associated with the acquisition or...
Read moreHow to fill out an invoice according to the TORG-12 form
The delivery of purchased inventory items is formalized using the TORG-12 invoice. This document is prepared by the supplier. If the purchased goods are subject to VAT, then an invoice is additionally sent to the customer. For the supplier this...
Read moreAccounting registers: types and forms
Primary documentation received by the accounting department must be checked both in form and content. The correctness and completeness of the registration, the presence of mandatory details, the legality of recorded transactions, the logical connection are assessed...
Read moreNet assets of an enterprise: what is it, formula, balance sheet calculation
What are the net assets of an enterprise? The ultimate goal of entrepreneurial activity is to obtain economic profit. Therefore, the key category characterizing the efficiency of the company is profit, which is part of net...
Read moreWhat are these - accounts receivable and accounts payable?
Accounts receivable is the company's money that has not yet been paid to it. An increase in accounts receivable can be regarded as an increase in the company's growth rate, the main thing is that debtors repay their debts on time, then there will be no...
Read moreForm and sample of filling out a truck waybill
56684 Topics: General questions on the simplified tax system Personnel The waybill for a truck is filled out according to form No. 4-C and No. 4-P. The first is filled in when the driver’s salary is calculated at piece rates. The second is designed to fulfill two orders per...
Read moreWe fill out inventory lists
First of all, the corresponding order is issued. A unified form NINV-22 has been developed for it, form according to OKUD 0317018. It contains the following information: name of the organization; structural subdivision; composition of the inventory...
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