Bookkeeping as Part of Accounting C

Bookkeeping as Part of Accounting Cycle
For management of any company to be efficient, extensive and accurate information concerning receipts and payments, assets and liabilities, depreciation of assets and other data about company status are required. Such information being obtained mainly from different records, additional funds and time should be invested in bookkeeping and accounting system.
In general, accounting and bookkeeping mean identifying, measuring, recording economic information about any business, bookkeeping being considered the preliminary stage and part of the larger field of accounting.
The task of a bookkeeper is to ensure the record-keeping aspect of accounting and therefore to provide the data to which accounting principles are applied in the preparation of financial statements. Bookkeeping provides the basic accounting data by systematical recording such day-to-day financial information as income from the sale of products or services, expenses of business operations such as the cost of the goods sold and overhead expenses such as a rent, wages, salaries.
Accounting principles determine which financial events and transactions should be recorded in the bookkeeper's books. The analysis and interpretation of these records is the primary function of accounting. The various financial statements produced by accountants then provide managers with the basis for future financial planning and control, and provide other interested parties (investors, the government) with useful information about the company.
Modern accounting system is considered to be a seven-step cycle. The first three steps fail under the bookkeeping function, such as: 1) the systematic recording of financial transactions; 2) the transferring of the amounts from various journals to general ledger (also called "posting step"); 3) the drawing up of the trial balance.
Record keeping of companies is based on a double-entry system, due to which each transaction is recorded on the basis of its dual impact on the company's financial position. To make a complete bookkeeping record of every transaction in a journal, one should consider interrelated aspects of every transaction, and entries must be made in different accounts to keep the ins (receipts) and outs (payments) balanced.
A typical account is known to have two sides: the items on the left side are called debits, while the items on the right side are credits.
Thus, double-entry bookkeeping doesn't mean that the same transaction is entered twice, it means that the same amount of money is always debited to one account and credited to another account, each record having its own effect on the whole financial structure of the company. Certain accounts are increased with debits and decreased with credits, while other accounts are increased with credits and decreased with debits.
In the second step in the accounting cycle, the amounts from the various journals are usually monthly transferred to the company's general ledger — a procedure called posting. Posting data to the ledgers is followed by listing the balances of all the accounts and calculating whether the sum of all the debit balances agrees with the sum of all the credit balances. This procedure known as the drawing up of a trial balance and those that follow it usually take place at the end of the fiscal year. By making a trial balance, the record-keeping accuracy can be checked. The trial balance having been successfully prepared, the bookkeeping portion of the accounting cycle is completed.
The double-entry system of bookkeeping enables every company to determine at any time the value of each item that is owned, how much of this value belongs to creditors, the total profit and how much belongs to the business clear of debt. Thus, one advantage of the double-entry system is that its information is complete enough to be used as the basis for making business decisions. Another advantage is that errors are readily detected, since the system is based on equations that must always be in balance.

Результаты (английский) 3:

簿记是会计循环的一部分
任何公司的管理是有效的，广泛的和准确的信息有关的收入和支出，资产和负债的现状，对公司资产和其他数据的折旧是必需的。这些信息主要是从不同的记录，更多的资金和时间的投入应
簿记和会计系统。一般来说，会计与簿记的平均识别，测量，记录经济有关的任何＜a href =“http://cityadspix.com/tsclick-hqce4c9k-slzkvxtq？&SA =&BT = 20&PT = 9< = 1&TL = 1&SA SA SA = = =&&&SA =&IM = mtc1ns0wlte0mtmxmjk3mjktmtqxnjc0njy %3d&千瓦=企业”的目标=“_blank”alt=“MBA。汝”title=“儒”style=“MBA。“>业务，簿记是初步的阶段，部分＜a href =“http://cityadspix.com/tsclick-gqb3v85p-gecaqbff？HTTP URL = %的2fwww。sotmarket茹% % 2fpartner晚上2fproduct。HTML&SA =&BT = 20&PT = 9< = 1&TL = 3&SA SA SA = = =&&&SA SA SA = = =&&&SA =&SA =&IM = odi1ltatmtqxmzeyotcyoc0xndq2otg1nw %3d %3d&产量= 0d39093d0933073106&千瓦= % 20”目标=”_blank”alt=“合作伙伴的夜晚”title=“合作伙伴的夜晚”style=“>的<一>大
会计领域。一个簿记员的任务是确保记录会计因此方面提供的数据，会计原则的应用在财务报表的编制。簿记系统记录等日常财务信息从产品或服务的销售收入提供了基本的会计数据，费用＜a href =“HTTP：/ / cityadspix。Com/tsclick-HQCE4C9K-SLZKVXTQ? * sa= * bt=20 * pt=9 * lt=1 * tl=1 * sa= * sa= * sa= * sa= * sa= * im=MTc1NS0wLTE0MTMxMjk3MjktMTEyNDk0NjE%3D * kw=business "target=" _blank "alt=" mba.ru "title=" mba.ru "style=" ">business operations such as the cost HTML&SA =&BT = 20&PT = 9< = 1&TL = 3&SA SA SA = = =&&&SA SA SA = = =&&&SA SA SA = = =&&&IM = odi1ltatmtqxmzeyotcyoc0xodezotuwna %3d %3d&产量= 0d39093d0933073106&千瓦= % 20”目标=“_blank”alt=“合作伙伴的夜晚”title=“伙伴之夜”style=“>的商品销售和管理费用如房租，工资，薪金
。会计原则确定的金融事件和交易应记录在会计账簿的。<一href =“http://cityadspix.com/tsclick-hqce4c9k-slzkvxtq？&SA =&BT = 20&PT = 9< = 1&TL = 1&SA =&IM = mtc1ns0wlte0mtmxmjk3mzatmtq1mjq1nzi %3d&千瓦=分析”的目标=“_blank”alt=“MBA。汝”title=“MBA。如”style=“>分析，这些记录的解释是会计的基本职能。由会计师各项财务报表，然后提供给管理者对未来的财务规划和控制的基础，并提供其他相关方（投资者，政府）对公司有用的信息。
现代会计制度被认为是一七步循环。前三个步骤失败的记账功能，如：1）金融交易的系统记录；2）转让＜a href =“http://cityadspix.com/tsclick-gqb3v85p-gecaqbff？HTTP URL = %的2fwww。sotmarket茹% % 2fpartner晚上2fproduct。HTML&SA =&BT = 20&PT = 9< = 1&TL = 3&SA SA SA = = =&&&SA SA SA = = =&&&SA SA SA = = =&&&SA =&IM = odi1ltatmtqxmzeyotcyoc0xndi1mzg1ma %3d %3d&产量= 0d39093d0933073106&千瓦= % 20”目标=“_blank”alt=“合作伙伴的夜晚”title=“伙伴之夜”style=“>的量从各种杂志总分类账（也被称为“发布”）；3）编制＜a href =“HTTP：/ / cityadspix。Com/tsclick-GQB3V85P-GECAQBFF? Url=http%3A%2F%2Fwww.sotmarket.ru%2Fproduct%2Fpartner-night.html * sa= * bt=20 * pt=9 * lt=1 * tl=3 * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * im=ODI1LTAtMTQxMzEyOTcyOC0xMjc4MzEyMQ%3D%3D * prdct= 0d39093d0933073106 * kw=of%20the "target=" _blank "alt=" Partners of the Night "title=" Partners of the "style=" Night ">of the trial balance.
记录公司是基于一个双输入系统，由于每个事务记录在其对公司财务状况的双重影响的基础上。要在一个杂志的每一笔交易的一个完整的簿记记录，应考虑各相关方面的事务，参赛作品必须在不同的账户让INS（收据）和输出（支付）的平衡。
典型的帐户是已知有两个方面：在左侧的项目被称为借方，右边的项目贷款。
因此，复式簿记并不意味着同一交易输入两次，这意味着同样的钱总是借记帐户记入另一个帐户，每个记录具有其自身的作用在整个金融结构＜a href =“http://cityadspix.com/tsclick-gqb3v85p-gecaqbff？HTTP URL = %的2fwww。sotmarket茹% % 2fpartner晚上2fproduct。HTML&SA =&BT = 20&PT = 9< = 1&TL = 3&SA SA SA = = =&&&SA SA SA = = =&&&SA SA SA = = =&&&SA SA SA = = =&&&IM = odi1ltatmtqxmzeyotcyoc0xntg2ody0mq % % 3D 3D&产量= 0d39093d0933073106&千瓦= % 20”目标=“_blank”alt=“合作伙伴的夜晚”title=“伙伴之夜”style=“>的<一>公司。某些帐户的借方和减少与增加的学分，而其他账户增加信贷和降低借方。
在会计循环的第二步，从各种期刊的数量通常每月转移到公司的总账-一个程序叫做过账。发布数据到帐后上市的所有账目和计算是否所有的借方和贷方余额的所有金额的余额一致。这个过程被称为编制试算平衡表和那些跟随它通常发生在年底＜a href =“http://cityadspix.com/tsclick-gqb3v85p-gecaqbff？HTTP URL = %的2fwww.sotmarket。2fproduct茹% % 2fpartner夜。HTML&SA =&BT = 20&PT = 9< = 1&TL = 3&SA SA SA = = =&&&SA SA SA = = =&&&SA SA SA = = =&&&SA SA SA = = =&&&SA =&IM = odi1ltatmtqxmzeyotcyoc0xnjqyoty5ng %3d %3d&产量= 0d39093d0933073106&千瓦= % 20”目标=“_blank”alt=“合作伙伴的夜晚”title=“伙伴之夜”style=“>的<一>财政年度。通过试算平衡表，记录精度可以检查。试算平衡表已成功地制备了，记账部分＜a href =“http://cityadspix.com/tsclick-gqb3v85p-gecaqbff？HTTP URL = %的2fwww。sotmarket茹% % 2fpartner晚上2fproduct。HTML&SA =&BT = 20&PT = 9< = 1&TL = 3&SA SA SA = = =&&&SA SA SA = = =&&&SA =&SA SA SA = = =&&&SA SA SA = = =&&&SA =&IM = odi1ltatmtqxmzeyotcyoc0xoty0mzawoa %3d %3d&产量= 0d39093d0933073106&千瓦= % 20”目标=“_blank”alt=“合作伙伴的夜晚”title=“伙伴之夜”style=“>的<一>会计循环的完成。
复式记账复式系统使得每个公司决定在任何时间，每项的值，是国有的，这多少价值属于债权人，利润总额和多少属于＜a href =“http://cityadspix.com/tsclick-hqce4c9k-slzkvxtq？* sa= * bt=20 * pt=9 * lt=1 * tl=1 * sa= * sa= * sa= * sa= * sa= * sa= * im=MTc1NS0wLTE0MTMxMjk3MjktMTEyNTkxMjI%3D * kw=business "target=" _blank "alt=" mba.ru "title=" mba.ru "style=" ">business clear of debt. Thus, Ru%2Fgoods%2F472232 * sa= * bt=20 * pt=9 * lt=1 * tl=3 * im=MzY1NS0wLTE0MTMxMjk3MjYtMTE0MTMzOTg%3D * prdct=0f3e0c320a3e0d3707 * kw=one%20advantage "target=" _blank "alt=" HP Deskjet Ink Advantage 3515 e-All-in-One Printer "title=" HP Deskjet Ink Advantage 3515 e-All-in-One Printer "style=" ">one advantage 2fproduct茹% % 2fpartner夜。HTML * sa= * bt=20 * pt=9 * lt=1 * tl=3 * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * sa= * im=ODI1LTAtMTQxMzEyOTcyOC0xNzMxNDQ3Mw%3D%3D * prdct=0d39093d0933073106 * kw=of%20the "target=" _blank "alt=" Partners of the Night "title=" Partners of the Night "style=" ">of the double-entry system is that its information is complete enough to be used as the basis for making / / cityadspix.com/tsclick-hqce4c9k-slzkvxtq？&SA =&BT = 20&PT = 9< = 1&TL = 1&SA SA SA = = =&&&SA =&SA SA SA = = =&&&IM = mtc1ns0wlte0mtmxmjk3mjktmtyxmdq1nza %3d&千瓦=企业”的目标=“_blank”alt=“儒”称号的工商管理硕士学位。=”MBA。如”style=“>业务决定。另一个优点是，错误很容易检测，由于系统方程的基础上，必须始终保持平衡。