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Video tags
Subtitles
Russian
00:00:17
good afternoon dear viewers my name is00:00:20
Ken and with this video we are00:00:23
starting a series of classes in which we00:00:26
will study what accounting is and,00:00:28
if possible, we will study00:00:30
it in simple, understandable language so that you00:00:34
can learn the basics, the fundamental00:00:36
principles of accounting and subsequently00:00:39
apply them in your work00:00:41
Most standard models for studying00:00:44
accounting provide that a00:00:47
person must learn to work in some kind of00:00:48
program,00:00:49
he must learn to perform00:00:51
certain actions, look at00:00:53
some documents, we will not do all this,00:00:55
we ourselves study the fundamental00:00:57
basis, the problem with standard approaches to00:01:02
training is that there teaches00:01:05
people as operators who must00:01:07
simply transfer certain00:01:09
information from paper to computer,00:01:11
the result is a lot of00:01:13
specialists who, although they can00:01:15
perform their work formally,00:01:20
actually do not understand what they are doing and when00:01:23
some non-standard complex00:01:24
moments arise, they begin to make mistakes and00:01:27
this costs business money and other losses. With our00:01:33
volunteers who have gathered00:01:35
here today, we will conduct several classes, and00:01:39
using their example, we will see how00:01:41
understandable and accessible this course is now. I00:01:45
would like each of our00:01:48
participants to introduce themselves and briefly tell about themselves00:01:52
who they are, what they are know about accounting,00:01:55
maybe they already know something and what do00:01:59
they expect from these classes?00:02:01
ok, let's start with you, hello,00:02:04
my name is Anastasia Galkin, I00:02:09
just graduated from college and in the future I am going00:02:11
to be an accountant, but I do00:02:14
n’t know anything about this profession yet and came00:02:17
here to gain knowledge for yourself of this00:02:21
profession, you chose this as your future00:02:22
profession and want to study it,00:02:25
thanks, friends, my name is Svetlana,00:02:28
I am a private entrepreneur, in the future00:02:31
I plan to open my own00:02:33
enterprise, for which more00:02:36
in-depth knowledge of accounting is not needed, that is, you00:02:38
already know that in principle accounting, to00:02:42
some extent, the very beginning, good00:02:45
entry level, want to know it00:02:47
better my name is la casa de a-01 I am a00:02:50
practicing lawyer00:02:52
in practice, I often encounter00:02:54
questions in accounting, so I00:02:57
came to the course to learn the basic00:03:00
basis of accounting and you these00:03:03
questions cause difficulties in your00:03:05
work, well, to better understand the00:03:08
issues in the process, so it’s clear, thank00:03:13
you again, hello Igor,00:03:16
my name is Alexander and I work as a00:03:17
technician inspector, but I was00:03:20
interested in such a profession as an00:03:21
accountant, so I decided to00:03:24
understand and study what its essence is in these courses00:03:27
for general development, you can simply00:03:30
say so by the standards, thank you, hello,00:03:33
my name is, will you give it to or work, I’m a00:03:35
sales manager, I00:03:37
decided to attend your courses in00:03:39
order to master and for accounting,00:03:41
in the future, I can change my profession, it’s clear,00:03:44
thank you, good afternoon, my name is Erin00:03:47
Album, chief accountant, accountant, I’m00:03:51
probably I00:03:52
already know a lot, but it would be nice to learn something else,00:03:56
and I would like to know how00:03:59
accounting courses00:04:02
for beginners are taught today, it’s clear, well, before00:04:08
moving on to the basics, here we00:04:10
have an experienced specialist among you who00:04:12
is already an accountant, so don’t00:04:16
tell Erin How did you take your first00:04:19
steps in this profession? I mean, did you00:04:25
take some kind of course or did you immediately, of00:04:27
course, I completed the courses, but by00:04:31
profession I am not an accountant, that is, my00:04:34
education, I additionally received an00:04:36
education in the course and started working,00:04:39
but naturally not immediately as a chief00:04:41
accountant that is, I gradually came00:04:43
to this rule of this position and have been an00:04:46
accountant for quite a long time and for a long time, so00:04:50
maybe I’m wrong there or this does not00:04:53
apply to all the courses that you00:04:55
took, but most of the courses00:04:57
that I heard about and that I observed00:05:00
began to study accounting there are00:05:04
concepts debit-credit, what is a posting,00:05:08
while people don’t yet know what this00:05:14
posting will do, they don’t know the most00:05:16
fundamental concepts and they are already given00:05:18
more complex ones, we’ll start with the00:05:21
simplest fundamental concepts, this, in00:05:24
my opinion, is a very correct way00:05:26
because most00:05:29
As you will see today, you already know these concepts00:05:32
from your everyday life. Well, let’s start with an00:05:37
example. The first very basic concept00:05:40
that we will study is the concept of00:05:43
assets, assets, in very00:05:48
simple language, assets are what we00:05:50
have, what we have, what we00:05:52
we will use the process of our00:05:54
activities, this also applies to ordinary people and their00:05:58
enterprises, so00:06:02
let’s look at what00:06:06
assets there are in principle, well, using you as an example, what00:06:12
assets do you have?00:06:20
impossible we just00:06:21
give an example00:06:22
money for or we have an apartment so00:06:29
Alexander a car00:06:34
give00:06:37
for example Vladimir a00:06:39
refrigerator00:06:43
so Svetlana education and knowledge00:06:47
is active you use it they00:06:51
you have education00:06:56
well here there are many synonyms you can come00:06:59
up with intelligence knowledge we wo00:07:01
n’t describe all this let’s call it00:07:02
education Anastasia clothes clothes00:07:07
really everyone has them,00:07:11
let's still have one more assets Irina Volna00:07:13
think of something else, for example,00:07:15
I have work experience, really00:07:20
experience, well, let's call it, let it not matter,00:07:24
work experience, everyday life, it's still00:07:26
useful, yes, on his computer, Alexander has a00:07:32
cell phone phone00:07:38
watch watch00:07:42
intelligence can be in education00:07:45
already there before intelligence is not suitable anything else00:07:52
there are no options furniture and one more00:07:57
external data is good when they have00:08:01
external data well, I can say there00:08:04
beauty is very important for professional00:08:08
actors models and so on we described00:08:11
what we have you all have, of course, this is00:08:12
not a complete list,00:08:14
but to our chagrin, not all of this can00:08:17
be considered assets in accounting00:08:20
because we must develop more00:08:22
stringent criteria. The fact is that the purpose00:08:25
of accounting in general is why it is needed,00:08:28
it is needed in order to provide00:08:30
some information to those who will00:08:33
read it, well, for example, the owner of an00:08:35
enterprise needs to know how things are going at00:08:37
his enterprise, this information should00:08:39
be presented in the form of some kind of00:08:40
reports, so all these reports00:08:43
have one thing in common, we would later00:08:46
study them in more detail in subsequent classes,00:08:48
but their common point is that00:08:51
they are all compiled in monetary00:08:52
terms, for example, in sums or in00:08:55
thousands of servants, all of this, unfortunately, is00:08:59
impossible to represent in00:09:00
monetary terms, some of it is possible, but not all of00:09:03
us can consider assets only what00:09:06
can be expressed in money, so some00:09:09
of these assets will have to be excluded00:09:10
which education00:09:15
Sorry Svetlana, this is not an asset from an00:09:17
accounting point of view, experience is also not an00:09:21
asset, although it undoubtedly brings benefits,00:09:24
but it is impossible to measure it in money;00:09:26
external data, too, cannot be measured in money;00:09:29
everything else that we00:09:32
have left here is money; an apartment; money is00:09:35
naturally expressed in money; everything else we00:09:37
when -they bought it, so we know how much00:09:39
it costs in monetary terms, they have a00:09:42
second very important criterion, which00:09:44
really fits everything that is00:09:46
written here, the asset must bring benefits,00:09:47
that is, it must be something that is00:09:49
just lying around and does nothing,00:09:52
we must that -to receive thanks to00:09:54
this this and things or this concept why do00:09:58
we need money what is the benefit from the fact that00:09:59
we have money we can buy00:10:02
something with it we can buy something with it we00:10:04
can exchange it for other assets in00:10:06
other words then eat by themselves they00:10:08
don’t bring any benefit except00:10:10
that they can be exchanged for something else the00:10:12
apartment we live in we need a place00:10:17
for from tiny heads a refrigerator00:10:20
saves our food00:10:22
clothes thanks to them we can leave the00:10:24
house correctly a computer connection with the outside00:10:28
world is true for many people need work,00:10:31
that is, to make money, including a00:10:34
cell phone, the same connection and00:10:37
work, well, in addition, if entertainment is a00:10:40
watch,00:10:41
to know the time, to be punctual, and00:10:43
so on, that is, the benefit from each of00:10:45
these assets is in the furniture, we can store clothes,00:10:48
for example, like this This way we come to the conclusion00:10:52
that assets must bring benefits00:10:55
and00:10:56
be measured in monetary terms. Now00:10:58
we will draw up with you another list of00:11:00
assets that are not owned by people, but may00:11:03
any enterprises have, the00:11:06
company may have what assets, and the00:11:08
money may not belong to enterprises00:11:13
only for people but also for companies Svetlana, what00:11:16
else if our company is engaged in00:11:20
trade, it may have goods, a00:11:23
service is an asset, let’s write it down for now,00:11:27
then we’ll think about the materials, materials,00:11:31
if we are engaged in production, we00:11:35
need something from which we will00:11:36
produce the right Alexander,00:11:40
workers, people, let’s write it down, people00:11:46
are implied employees are00:11:49
still decoys and let’s say some machines on00:11:54
which we produce products and steal00:11:58
debts, for example receivables, and00:12:01
what is it, this is what our00:12:06
company needs for, for example, we owe money for00:12:11
work rendered, services,00:12:12
kings owe services for paid for,00:12:16
this is a new concept, we are with him for now we00:12:18
haven’t encountered it, but we see it, that is,00:12:20
receivables00:12:22
are our right to demand something from others;00:12:25
others, if someone owes us money, we have00:12:27
the right to claim it, it’s called00:12:29
receivables; we may be owed a00:12:31
service or delivered00:12:35
goods; now let’s apply our00:12:40
criteria to everything that we have written here,00:12:43
firstly, the asset must be measured in00:12:45
monetary terms,00:12:47
which of this can we measure, and in monetary00:12:49
terms, money can be measured in money,00:12:52
of course, this is the easiest thing for00:12:55
goods, we know how much we bought them for,00:12:58
services,00:12:59
it also has its own cost, the00:13:04
service the problem is that the service does not00:13:06
have a material form and until you00:13:08
have provided it, it cannot have a cost. Let’s00:13:13
say the service is the same00:13:16
training, let’s imagine that you are undergoing00:13:18
training on a paid basis. Until I00:13:23
told you everything I know about accounting, I have00:13:26
not provided my service yet00:13:27
no, it’s just absent, the company00:13:31
that provides services does00:13:33
not have boxes with services in their warehouse,00:13:37
they have boxes with goods00:13:39
and services in their warehouse, so the00:13:41
service is not an asset because it is00:13:44
simply not provided until it is provided, there are no00:13:49
materials,00:13:51
it’s similar to goods we also bought them once,00:13:54
they differ only in their00:13:56
purpose goods we will00:13:57
sell00:13:58
and materials we will use for00:13:59
production people are very interesting00:14:02
points pay salaries bring benefits00:14:05
people bring benefits with this I agree00:14:08
how much they cost according to their wages does00:14:12
not happen here substitution of the concept,00:14:15
in fact, salary is not an indicator00:14:18
of how much a person is worth, it is an00:14:20
indicator of how much his work costs,00:14:21
you pay for the work of a person, they are the00:14:24
person himself, although in fact here in00:14:29
some companies there are exceptions, there are00:14:32
some companies in which people00:14:34
can actually be their assets,00:14:38
think about it, tell me what it is, this is a very00:14:42
specific type of00:14:43
company, but people can be bought00:14:46
and sold there, and it’s legal, it’s not00:14:48
slave trade, athletes, footballers,00:14:52
for example, some footballer from00:14:54
Manchester, I can’t find them, they received00:14:56
an offer for 60 million euros,00:14:58
for example, this is the value of a person and00:15:00
he doesn’t have the right to refuse to play for00:15:03
this team, that is, he is an asset00:15:05
in the full sense of the word, but in00:15:07
most ordinary enterprises people00:15:09
cannot be active because,00:15:11
firstly, you can’t measure it in money and00:15:14
secondly, there is still a very important point here:00:15:17
money, goods, materials are00:15:20
yours, they belong to you, a person it doesn’t00:15:23
belong to you according to the labor code,00:15:25
he can quit you at any time,00:15:27
just be sure in advance00:15:29
he’s not yours, so he can’t be an asset,00:15:32
but we won’t consider00:15:35
sports clubs in this matter,00:15:36
so we can safely00:15:38
exclude people from the list of assets machines00:15:42
are an asset00:15:44
the cost they are used to00:15:46
produce products for it is dough and not00:15:48
up to the cost of mine once bought or00:15:51
borrowed, it doesn’t matter they bring benefits on00:15:54
them we produce products00:15:56
accordingly, this is an asset accounts receivable well, it00:15:59
would be strange if an00:16:02
accountant told us something that00:16:04
is not an asset yes, of course, accounts receivable00:16:07
is an asset, but here there is a00:16:10
very persistent stereotype. Non-00:16:13
accountants have the following question: why is00:16:18
accounts receivable an00:16:20
asset if I have not been paid the money yet?00:16:25
Why should I consider my00:16:27
right to demand money as an asset, even though I do00:16:30
n’t have money yet? The point is that money is00:16:36
you have a right not based on the fact that00:16:38
someone simply promised you something, he00:16:41
promised them it in writing, there is a00:16:43
document that confirms this, this00:16:45
document can be a basis for00:16:47
challenging it in court00:16:49
if they don’t want to pay you, that is, you00:16:52
can have this right to be used,00:16:54
including in controversial moments, to00:16:55
receive this money from the debtor, it00:16:58
brings benefits in terms of money, measurably00:17:02
satisfies our criteria, this is the most00:17:06
generalized list of those assets00:17:08
that enterprises may have, there are00:17:10
other points, by the way, please00:17:13
note that this is not an asset, this is not00:17:17
necessarily what material money,00:17:20
for example, can be on a current account,00:17:22
it’s just information written down in the form of00:17:24
numbers, they don’t exist in reality,00:17:27
goods, of course, and material materials,00:17:29
too, machines can also be touched, but00:17:31
accounts receivable are also not a00:17:33
material thing and cannot be touched, but00:17:35
nevertheless it is an asset that is, to say00:17:38
that an asset must necessarily be00:17:40
tangible is00:17:42
incorrect, it may not be so, we00:17:44
will, for convenience, and not only for00:17:47
convenience, for accounting purposes, divide all00:17:49
assets into two groups; assets are divided into00:17:52
long-term and current; current; active00:17:55
call what we We use00:17:59
long-term assets over the next 12 months of one year, this is,00:18:03
accordingly, everything else that00:18:05
will serve us longer money is00:18:07
what asset flows current we00:18:10
use them constantly almost every00:18:13
day of the current next I will about deliver00:18:16
just c or d00:18:18
goods goods goods this is a current asset00:18:24
because you expect to sell them00:18:25
faster than in a year with00:18:28
normal trade materials for the same00:18:31
reason00:18:36
good machines should last more than a00:18:38
year yes this is a long-term asset00:18:40
accounts receivable depends on the00:18:44
terms of payment in your contract it may00:18:48
be written that your debtor must00:18:50
pay in two years,00:18:52
theoretically, this could be the case; in this00:18:54
case, the receivables will be00:18:55
long-term because they will be repaid in00:18:58
more than a year,00:18:59
but in most cases, the00:19:01
receivables that arise during00:19:02
normal trade or the provision of services are00:19:05
current, although they may be00:19:08
long-term here, that is, there is no need to00:19:10
remember that this asset is current, this is00:19:12
long-term, you00:19:15
can often get into trouble in some situations because of00:19:18
this, for example, a00:19:21
company may have a car, this is a00:19:24
long-term or current asset,00:19:27
why can it be current, why is it00:19:30
long-term because it managed to00:19:33
buy cars for00:19:35
more than one year and why the current ones cannot be00:19:38
produced to sell the farm, that is, this does00:19:41
not apply to all enterprises,00:19:44
of course many enterprises buy00:19:46
cars in order to drive them later, but the00:19:49
companies still where did these00:19:52
cars come from, someone produced them and sold them00:19:54
for someone who sells cars, the00:19:56
car is a product, it is the current asset00:20:00
for the one who drives them is a00:20:03
long-term asset because he00:20:05
expects to ride it for more than a year,00:20:06
that is, the same thing in our00:20:10
understanding can be a long-term00:20:11
asset, we current depends on how we00:20:15
intentionally use it, let’s summarize00:20:18
what we have learned in this part of our00:20:20
lesson, one of the basic concepts of00:20:22
accounting,00:20:24
one of the most important elements from which00:20:26
financial statements are built00:20:27
is the concept of active00:20:30
asset is a tangible or00:20:33
intangible resource that can be00:20:35
measured in monetary terms and from00:20:37
which we expect to receive benefits in the00:20:39
future, benefits can be00:20:41
different for example the benefit from money is00:20:43
that it can be exchanged for other assets the00:20:45
benefit from materials is that they00:20:48
can be used to produce products from goods00:20:51
that they can be sold from accounts00:20:53
receivable that we will be paid00:20:55
money or provided a service the benefit from00:20:57
equipment is that it can be00:20:59
used to produce products,00:21:00
we divide all assets into long-term and00:21:03
current, depending on the period of their00:21:05
use, we use current assets00:21:07
in the near future for up to 1200:21:09
months,00:21:10
and long-term ones will serve us for more than00:21:12
a year, it is important to understand that the00:21:14
same object is used in different businesses00:21:16
will be counted differently00:21:18
depending on how we intend00:21:20
to use itDescription:
Урок 1. ЭЛЕМЕНТЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ Часть 1. Активы, критерии их признания. 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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You can download a video to your smartphone using the website or the PWA application UDL Lite. It is also possible to send a download link via QR code using the UDL Helper extension.
How can I download an audio track (music) to MP3 "Бухгалтерский учет простым языком. Урок 1. Часть 1 [HD]"?
The most convenient way is to use the UDL Client program, which supports converting video to MP3 format. In some cases, MP3 can also be downloaded through the UDL Helper extension.
How can I save a frame from a video "Бухгалтерский учет простым языком. Урок 1. Часть 1 [HD]"?
This feature is available in the UDL Helper extension. Make sure that "Show the video snapshot button" is checked in the settings. A camera icon should appear in the lower right corner of the player to the left of the "Settings" icon. When you click on it, the current frame from the video will be saved to your computer in JPEG format.
What's the price of all this stuff?
It costs nothing. Our services are absolutely free for all users. There are no PRO subscriptions, no restrictions on the number or maximum length of downloaded videos.