These registers are just that – other than accounting account. You can read dozens of books on accounting, but it will all be about the same in different words, namely – All financial and economic activities appears in accounting, and this activity can be controlled, because any transaction is the primary document, which is reflected in special registers. This – the basis and expand horizons – a private matter. In any case, reading the thick book smart, keep in mind that you are familiar with the most important in accounting theory. 1.2 reflects the accounting. We have found that the accounting reflects the financial and economic activities of enterprises. Now consider details of what this activity is.
Enterprises, as you know, are different. Someone is producing oil, someone makes a missile, someone sells Turkish leather jackets, and someone feeds the hungry in the kebab house accountants. Very roughly, all enterprises can be divided into two groups – manufacturing and trade. You might think that that's very rude. After all, there are companies and construction and catering, and E. You know, even if you have not yet chief accountant, but certainly over the years of perestroika, not only where porabotaliE And yet, I insist: If the company only sells goods – a trade, if it does than anything else and production. Of course, this division, we need only to understand how accounting reflects what is happening every day in the walls of the enterprise. The entire financial-economic activities of industrial enterprises can be divided divided into three stages: – Supply – Manufacture – Sell Before the third stage in manufacturing plants called "realization", or else – "Sales".