Opis
Accounting is a specific language in business. Mastering accounting regulations allows not only the maintaining of records of economic operations and their appropriate analysis, but also the creation of financial reports in accordance with international standards of accounting. In this publication we can find selected issues related to business accounting. The regulations put forward by the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) as well as domestic regulations were taken into consideration. The work contains examples, test questions and tasks which may be used during lectures and classes. Spis treściForeword 7 Chapter 1 - Concept of accounting, principles, definition, divisions of accounts 1.1. The concept and range of accounting. The principles of accounting and definition9 1.2. The balance sheet, influence of financial operations on balance sheet 19 1.3. Chart of accounts, accounts division and combining and trial balance 24 1.4. Tasks for chapter 1 33 Chapter 2 - Valuation assets, liabilities and capital and inventory taking 2.1. Asset, liabilities and capital valuation 43 2.2. Increasing and deacreasing of assets 47 2.3. Inventory activity – stock taking (inventorying) 53 2.4. Tasks for chapter 2 57 Chapter 3 - Inventory records 3.1. Inventory – row materials – estimation (valuation) and recording 65 3.2. Turnover of goods. Record of sales and purchase 70 3.3. Recording finish goods 74 3.4. Claims and corrections 76 3.5. Task for chapter III 79 Chapter 4 - Receivables, liabilities and financial instruments 4.1. Receivables and liabilities – characteristics and documenting 85 4.2. Investment, investments, securities, bonds –characteristic and records 90 4.3. Bills of exchange and bonds – turnover 98 4.4. Tasks for chapter IV 106 Chapter 5 - Revenue, costs, cost systems and calculation 5.1. Business revenue and cost 116 5.2. Two basic cost systems, ways of settlements cost 120 5.3. BEP – break even point 124 5.4. Cost accounting (calculation). Definition and objectives cost accounting 128 5.5. Tasks for chapter V 136 Chapter 6 - Financial statement and selected elements of financial analysis 6.1. Financial statement in according IAS and IFRS 140 6.2. Capitals, financial result and income statement 144 6.3. Cash Flow statement 151 6.4. Selected elements of financial analysis 153 6.5. Tasks for chapter VI 158 Not quite the end 161 References (sources) 163 List of figures, tables, models, illustration 166