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Бухгалтерский учет для начинающих Ташкент

бухучет

бух учет

норма

norma

Бухгалтерский учет

учебный центр

отчет

баланс

результат

бухучет для начинающих

бухгалтерия

бухгалтер

Ташкент

Узбекистан

видео-урок

лекция

Аипкин

HD

cpr

norma.uz

бизнес

деньги

00:00:17

hello, we continue to study

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accounting in our series of video lessons

00:00:22

on accounting for beginners. In

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our previous classes, we studied the

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main elements of financial statements:

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assets and liabilities,

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equity, income and expenses, we also

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looked at some examples of events

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that can occur in the life of a

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person and in the life of an enterprise. and studied

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how they influence these elements, then we

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examined the basic principles affecting

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financial reporting and the qualities and

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characteristics that it must comply with,

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but we did not mention in the previous lesson

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what financial reporting itself is

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and the forms, in principle, if desired,

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you can come up with any form of financial reporting

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because that the user,

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if it is a founder or director, may

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need any information about the

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activities of the enterprise, the accountant

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must be able to provide it, but there are

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only 4 main forms of financial statements, I

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want to especially emphasize before we

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start studying them that there is no need to

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memorize these forms, you need to

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understand what information is in they

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are provided, I will illustrate this using the

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example of the very first report,

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you’ve probably heard this report called

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balance sheet, heard the name, in fact, the

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word balance was already heard in our

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previous lessons in the phrase

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the main balance sheet equation balance is

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just a report that once again

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illustrates this principle that the amount

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of assets is always equal to the amount of

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capital liabilities; the balance sheet report is a

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list of all the assets of the enterprise, as

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well as all its liabilities and

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equity capital.

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Based on the essence of this report, we can

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conclude that the level of detail

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can be very different, that is, for example,

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if I write that our company has

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only assets per thousand and liabilities

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with capital also per thousand - this is a balance sheet, but

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in this form it will not provide

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useful information, because for

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example, it is not clear what assets he has

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per thousand,

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how many liabilities he has, how much

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equity capital it is not clear,

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so there are requirements, what information is the

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minimum level detail that

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is required in the balance sheet,

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firstly, the balance sheet must

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necessarily have a breakdown into long-term and

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current assets, that is, we must

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provide information on how we have

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long-term assets, what

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current assets we have, there must be a breakdown into

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long-term current liabilities,

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current liabilities and, of course,

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separately equity capital must be shown

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those reports that we

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provide to the tax office,

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for example, for inspection quarterly or

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annually, they have a clear form

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from which you cannot deviate, but within the

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enterprise for internal reporting,

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the balance sheet can have either less

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detail or much more

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detail, for example, among our

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current assets there are accounts

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receivable, so

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we provide information to the tax office that we have

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accounts receivable, for example, in a

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report for 5000 USD.

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there are sums or 5 million the amount of

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nu-bah-lance in tax is usually

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provided in thousands of amounts,

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but the tax inspectorate does not know

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from this information who owes us on the

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basis of which agreements and what

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specific amounts,

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for example, of these five thousand that he

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named,

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those who owe us 3000 there must be a person

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there conditionally and one and a half thousand people b

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and 500 in us this information is

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necessary within the organization, we cannot do without it

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because otherwise we simply

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will not know how much to demand from whom

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and on what basis if

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some controversial situation arises we should

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know what if she didn’t pay on time,

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we have the right to demand from him

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exactly 3000 they 5, while the tax authorities do

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n’t need this information, they need to know

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just a general summary, the same applies to

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almost any other asset or

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liability, goods, for example, we need to

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know how many we have Specifically,

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we need this information in detail on the

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tax nomenclature; it’s enough to

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just know the total amount of these goods with

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obligations. The same important

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important point is that the balance sheet

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is drawn up on a certain date, usually

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at the end of the year or the end of the quarter, that is,

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it is drawn up at the point in time,

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let’s say on December 31 2014 in the

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balance sheet it is impossible to see what

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happened during, say, 2014,

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no movements can be seen there; this is a

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kind of photograph, so we took a

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company, photographed it at that

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moment and recorded such and such assets for it, after

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all, this is a business the very next day,

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this situation may change. the balance sheet

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is compiled periodically, large

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enterprises compile it above quarterly and the

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rest once a year, but again this is

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what is required by legislation according to

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internal standards,

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enterprises cannot establish any

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other frequency,

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it can be compiled at least every day if it is

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appropriate, based on the fact that the

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balance sheet provides information only

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on a certain date,

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he cannot give really complete

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information, let’s say I’m the founder of

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a potential I have

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free money, I’m thinking about investing it in this

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company or not, I can’t make a

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decision in

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nuff only on the balance sheet, I see that he’s

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got everything in order with his assets, what

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he has a little liability there, mostly in his

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own capital, I don’t see what

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this company is able to achieve with

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what they have, let’s say they have

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total assets worth a million sunnah, we are there or a

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billion liabilities for the same amount,

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but in the sense of liabilities with capital for the

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same the amount it does not give me information about

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how much I will receive if I enter

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some amount into them for this I need

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information about the results of operations

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there are still some questions about this

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report then we move smoothly to the

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next one the second report the main one

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is called the financial results report

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what are the elements our statements

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illustrate financial results, so

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we saw you have only five elements of

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financial statements assets

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liabilities capital income and expenses in

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the balance sheet, we saw three of them

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assets and liabilities and equity

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capital, the remaining two elements income and

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expenses are shown in the income statement,

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again detailing this information

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may be different, but I can, for example,

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write the income

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collected in general, all the income that

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I have records, let’s say 1000 write

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the expenses, collect in this line all the

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expenses that I incurred

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800 and the difference between these indicators

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will be called profit in this case

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profit because the income is greater

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expenses,

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but this detailing again does not provide

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useful information I had various

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incomes, some from my main

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activity from the provision of services, for example,

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or from the sale of goods, some incomes

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I had were atypical and

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not related to my usual activities,

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for example, I could rent out premises to someone -the

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lease is free and the costs are also

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different, there are costs associated

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directly with the provision of services, what

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I had to spend to provide

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services, there are costs associated with

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the implementation of these services, for example, I have to

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advertise myself and this costs money,

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there are costs associated with management, so-

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called administrative expenses in a

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standard reporting form that is

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submitted to the tax office, all of these

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items of income and expenses are disclosed in

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more detail, providing more complete

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information, but again at the enterprise

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you can present this report in even more

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detail, for example, in our report it

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will be written administrative expenses

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300 conventionally and these administrative

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expenses

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what this 300 was spent on, it could

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be the salary of the administrative

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staff of the director of the chief accountant of the

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legal service, it could be

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some kind of stationery,

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office supplies that were

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spent in the process of activity,

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it could be the rent of office space,

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it could be a huge list of possible

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costs in order to control

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the enterprise in principle, all this detailed

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information is not needed to see if she

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pays taxes correctly, but in order to

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manage the enterprise, the manager

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needs to know where

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his resources are spent, so this report can be

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provided to him in a more detailed breakdown;

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they can even be provided with a

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kind of mini report showing in detail

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exactly that this line, what exactly

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were the administrative expenses,

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what exactly were the other income not

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related to the main activity, and so

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on, the main difference from the account, well, not

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that the difference is

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you compare the balance sheets of the reports and on the

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results, it’s generally wrong, these are

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completely different reports, but the

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fundamental point is

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what the reference is Finnish results are

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compiled for a certain period, they are

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not compiled for one particular date, it makes no

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sense to ask, for example, what

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income did you receive there at midnight from

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December 31 to January 1 of the new year at some

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point the income does not work out, it turns out

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washed down,

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so I can receive income or incur

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let's say losses for 2014, that is,

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if we gave an example, start with an example, I

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gave an example with a photograph; the balance sheet is

00:11:00

like a photo of the Finnish

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results report; this is a kind of video recording; let's

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say, compare it with the performance of a

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horse at the races; the balance sheet shows

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you this horse in all the details,

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you know what it looks like, you know how it’s

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structured and its muscles, yes, but until you’ve

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seen it in motion, you don’t know what

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it’s capable of. The Finn’s counting results

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show this horse during the race

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and what kind of horse it can reach the finish line and

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comparing these 2 4 places in

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total you can already draw some

00:11:35

conclusions, for example, here is a profit of 200, this is

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good, of course it

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depends on what is written on our balance sheet,

00:11:48

if our balance sheet says

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that we have assets worth a billion, then a profit of

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200, believe me, this is not good at all, this

00:11:59

means that the company has practically

00:12:02

nothing earned if, of course, they have assets

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worth a thousand, then a profit of 200 is not bad,

00:12:07

that is, everything for a relatively large

00:12:10

company, let’s say a profit of 10 million

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amounts is pennies for a small company, this

00:12:16

can be very significant, that is, it all

00:12:19

depends on 1 useful information, you

00:12:21

are only read in aggregate together

00:12:24

with each other, but the most important thing is not to

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forget that the balance sheet provides

00:12:28

reporting for a certain date, a point in

00:12:31

time, the results for the period,

00:12:34

these two reports are the main basic

00:12:38

reports that are compiled by all

00:12:40

enterprises without exception, and so in this

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part of our lesson we examined the two

00:12:45

most common financial statements

00:12:47

balance sheet and income statement

00:12:50

balance sheet provides information about the

00:12:52

assets, liabilities and

00:12:54

equity of a business as of a specific

00:12:56

date income statement

00:12:58

provides information about the income and expenses of a

00:13:00

business during a period in the

00:13:02

aggregate they provide

00:13:04

information about all the elements of financial

00:13:06

statements

00:13:07

in the next part we will talk about the other

00:13:09

two reports that provide more

00:13:11

specific information as well as

00:13:13

additional information that needs to be

00:13:15

shown even if it cannot be

00:13:17

reflected in the main report forms

Description:

Урок 4. ТИПЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ Часть 1. Баланс и Отчет о финансовых результатах Видео лекции о бухгалтерском учете для начинающих на русском и узбекском языках. Наши сайты: Информационно правовой портал - www.norma.uz Сайт учебного центра - https://cpr.uz/ Вебинары - https://webinar.cpr.uz/ Онлайн курсы - https://learn.cpr.uz/ Экзамены: https://exam.cpr.uz/ Бесплатный онлайн-курс «Основы МСФО» – https://ifrs.academy/ Есть вопросы - звоните по телефону: +998 78 148 11 72

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