Accounting tutorial for beginners. Accounting for dummies or in simple words about complex things

An accountant is a specialist on whom the financial well-being a certain company. A person who wants to become a professional in the field of accounting needs to regularly make various calculations. Real specialists also understand the basics of economics and communication.

First of all, a person must ask himself the question of whether he is ready to connect his life with an important, but routine work. The profession of an accountant does not imply creativity or even a regular change of environment. And you need to be mentally prepared for all this. You can’t choose a profession based on the principle: “just so long as it takes.”

If a person is serious about becoming an accountant, then there are two options for the development of events:

1. Homeschooling. You can “attend” webinars, take online courses, read books and articles. You definitely need to master, in particular, C1. There are now many resources and opportunities available for a self-study student.
2. Studying at a higher educational institution. In principle, the accounting profession is provided in many colleges, so people with 9 years of education can also go to study. But later you will still have to get a higher education, since this is more valued among employers.

It is worth considering that a self-taught accountant will also need to pass industrial practice. Not every company needs personnel without a diploma and recommendations, so you will have to try hard to get the desired position. It is recommended to take training courses to obtain a certificate.

A true specialist constantly improves his skills, masters new programs and monitors specialized literature.

Is it possible to become a professional at home? Yes, you can. But you should understand that without the appropriate education it will be much more difficult to find a job. Therefore, it is recommended to study at colleges, universities and universities. A person with “crusts” can be firmly confident that he will not be left without work.

An accountant is a specialist who controls the losses and profits of a particular company, as well as prepares financial documentation.

There are representatives of this profession in every organization: commercial, public, government.

Accountants work in special system(1C), which allows you to organize all the necessary information and make calculations.

The responsibilities of accountants include the following tasks:

• calculation of production costs and profits received;
• control of financial discipline;
• preparation and submission of reports on the financial condition of the organization;
• issuing wages to employees;
• interaction with tax companies.

Not all accountants perform a large volume of tasks. It all depends on the turnover and size of the company, as well as its field of activity. Many organizations employ a whole staff of accountants. Every professional is engaged specific tasks: for example, issued to employees wages or calculates total expenses for the month.

Every company, even the smallest one, needs accountants. Since 2013, the need for accounting according to the simplified tax system was introduced, which made the profession even more in demand. Now even small business owners are required to have an employee responsible for financial and tax reporting.

What qualities does an accountant need? First of all, the ability to perform monotonous paperwork. Also, representatives of this profession must be sociable, intelligent and resourceful. It depends on them whether the company will stay afloat (especially if it has recently opened). Accounting professionals are highly valued and well paid.

There are many specific terms and definitions used in the accounting field. A novice accountant must master the basic terminology:

The LIFO method of estimating the cost of goods is prohibited and has not been used since 2008.

This is not all the terminology that is used in the field of accounting. The remaining definitions can be learned from books or during training. educational program. It is extremely important to know the basic terms as they help you understand the basics of accounting as well as reporting.

Accounting training for 2018

There are many training options accounting in 2018. You can learn a profession through webinars or get a full-fledged education in educational institution, and then take advanced training courses.

Modern companies need professionals who keep up with the times.

You can master your specialty at a college or university. It is best to choose educational institutions located in Moscow or St. Petersburg.

IN central cities Russia's most high level education that suits everyone necessary requirements. You can study to become an accountant at the following universities and universities:

• MATI;
• University of Humanities and Economics;
• MNEPU (non-state academy);
• Academy of Management and Business (international);
• Institute of Business and Law.

The list includes leading educational institutions in Moscow. The specialty that will need to be mastered is called accounting, analysis and auditing. After obtaining a diploma, a person can also become an economist.

Homeschooling is suitable mainly for those who do not want to connect their lives only with accounting activities. Mastering a profession at home will take a minimum of time if a person approaches the process responsibly.

Supporting literature (all books published in 2016):

1. Accounting and analysis. Authors: Eremina and Rachek. The book consists of 2 sections. The first contains information about the development of accounting in different time periods, starting with ancient world. The second section includes a description various methods accounting.
2. Accounting theory.
3. Everything about tax audits. Authors: Sukhovskaya, Myrtynyuk, Sharonova. As mentioned earlier, accountants constantly have to deal with tax inspectors. This book describes in detail which aspects of a company's activities are most often inspected by inspectors.

These manuals are the most informative and new. It is also recommended to read books such as: Accounting in 10 days (2012), Workshop on accounting (2010). They contain useful and relevant information, despite the fact that they were released quite a long time ago.

Exists five forms of financial statements:

1. Balance— reporting on the financial condition of the enterprise for a specific period of time. It is calculated using a form (table) consisting of two parts: the first contains information about the company’s liabilities, the second - about assets.
2. Loss and Profit Report— information that allows you to display the results of the financial activities of an enterprise for a specific time period. When drawing up a document, you must indicate all information about the organization’s income, even if the revenue was not received from the main activity.
3. About budget (capital) changes. The document must be filled out based on letter of the Ministry of Finance No. 117 (dated December 23, 1997). It is important to adhere to the basic provisions in order to correctly prepare reports. All information about capital should be indicated step by step, using not only general data (about use and receipts), but also information about cash balances on the account.
4. About the movement Money . The reporting indicates data on funds received and spent for the year. At the same time, all amounts are divided into several parts corresponding to the current, financial and investment activities organizations. The goal of current activities is to obtain maximum profit from the sale of goods or services. Investment cash movements are associated with the purchase or sale of equipment, real estate, and assets. Financial activities called, which did not greatly affect the overall budget of the company.
5. . The document must be filled out in accordance with the requirements set out in Letter of the Ministry of Finance No. 4n (dated January 13, 2000). The letter contains information about all forms of accounting. reporting of organizations.

All documents must be drawn up correctly, since the main activity of the enterprise depends on this. If the accountant makes a mistake in the calculations, the company may suffer large losses.

Primary documentation is papers that are needed primarily for reporting to tax companies. They are stored for 4 years.

Primary documentation includes:

• sales receipts and invoices;
• certificates of services performed;
• cash receipts;
• expense reports;
• current account statements;
• documents confirming payments to employees;
• statements and limit-fence cards.

Primary documentation is drawn up in a generally accepted form or on forms developed by the organization itself.

How long does it take to study to become an accountant? People who have completed 9th grade will need 3 years and 10 months to master a profession in college. Training based on 11 classes will take 2 years and 10 months.

In some educational institutions An accelerated program is provided. You can study it in 2 years and 10 months (based on 9 classes) or in 1 year 10 months (based on 11 classes).

There are also special courses, the duration of which rarely exceeds 6 months. On average - 2.5-4. You need to choose your courses carefully, as some people teach with an outdated or incomplete curriculum.

The duration of home study directly depends on a person’s abilities and his desire to master a specific profession. Some people learn completely in a year, while others take 3-4 years.

How long will it take to become a chief accountant? A person with a higher education can apply for this position after 3 years of work in one company.

A lecture on accounting for beginners is presented below.

Accounting is a system designed for archiving, recording and systematizing data relating to the state of material assets in monetary terms.

The accountant keeps records of changes, reflecting them in documentary circulation in the format of business transactions.

Feedback

Main advantage online courses, is to provide information support that can be used by all users. This is done in several ways:

• chat feedback during the lecture;
• "Comments" service;
• “Questions to the lecturer” service.

Additional videos and educational materials, documents that allow you to familiarize yourself with the topic in detail.

Conditions for conducting classes

Training materials become available after registration on the site, this will allow you to use the program materials:

• Timetable of classes;
• teaching materials;
• video recordings of completed classes;
• control tests.

The educational process lasts for a month, it consists of 5 lessons lasting 60 - 90 minutes and given at least twice a week.

Online seminars – accounting training webinars

One of the forms of training is the organization of online seminars - webinars. This format allows practicing accountants to improve their skills without interrupting their work activities.

Seminars take place in live, you can access them by purchasing a training subscription, valid from one month to a year. Discussed here current topics, with the participation of reputable lecturers, the material is presented consistently, and most importantly, it is guaranteed to comply with current legislation.

The user connects to online broadcasts and communicates directly with the lecturer, in addition, he will have access to the recordings of all previously held seminars. Express tests are organized to assess the degree of mastery of the material immediately after the end of the lecture.

Topics are selected that are relevant to the corresponding period of the calendar and financial year.

Example: “Closing the year in accounting”, during the lecture the issues of checking and accounting for the economic life of an enterprise are discussed, attention is paid to the main errors in accounting, accounting policy. Issues of inventory and balance sheet reformation are examined.

In a separate line, you can highlight the category of articles that must be provided with thematic video comments from experts. The most pressing issues are considered:

• maintaining accounting policies;
• misuse of funds;
• organization and participation in electronic auctions.

The articles section is available even to unregistered users, and absolutely free.

It is possible to learn the specifics of the activity from scratch, having only a secondary education, as well as to eliminate knowledge gaps and improve skills. The video lecture format allows you to become familiar with a specific topic in detail, learning how to solve a practical problem.

Verification of reports to the Pension Fund of the Russian Federation provided in electronic forms is carried out by two programs CheckXML and CheckXML-UFA, which are developments of URViSIPTO Pension Fund of the Russian Federation and the BukhSoft company. Details.

Example No. 1: topic “Preparing documents when operating a vehicle.” Issues related to the execution of the transfer document are considered. Current positions are being clarified tax office, are assessed real risks arising from inaccuracies in filling out documentation.

Example No. 2: topic “VAT refund from the budget.” The tax refund procedure is discussed, legal basis, based on which you can perform this operation. The documents, conditions, and deadlines within which the transaction is required, as well as the posting rules, are clarified. Understands arbitrage practice and typical mistakes made by accountants, recommendations and advice are given.

Pros of online accounting courses

If a citizen wants to thoroughly know accounting, online training is great way master the material, gaining not only fundamental theoretical knowledge, but practical skills that will allow you to productively perform professional duties.

Online courses are suitable for beginner accountants and experienced professionals seeking continuous improvement. Provides access to a large amount of information, correctly presented experienced specialists with a high level of qualifications.

It is possible to learn from the experience of teachers living in all corners of Russia without leaving your city, thereby saving money.

Allows you to master this science in a short period of time, with minimal costs.

If you are studying a specialty related to accounting or auditing, then you already know how much - no, not much, but sooooo much literature there is on this topic! And all because there are also a lot of people who do not understand this difficult science at all. So we decided to find out what tricks, tips and tricks there are that will answer the question: how to understand and learn accounting on your own and not go crazy?

Professionals have their own opinions on how to understand accounting. We have collected here the most useful recommendations, which will save you time reading useless books and allow you to deal with discipline once and for all.

So, here we go:

1. Setting goals. First you need to clearly understand: why exactly do you need accounting? Do you want to just pass the exam and forget about it? horrible dream? Or do you need to understand the topic in order to further connect your life with it? Having understood final goal, you realize how much more/less time you will need to spend studying.
2. Stop cramming. Accounting cannot be memorized - this leads to short-term memorization of a large amount of information at best. This science is situational, here you need to consider each case separately, because general rules does not exist for all situations.

On a note!

It will be difficult to memorize wisely, so stock up on vitamins and pills to improve your memory.

1. Reading books like brochures. Books and encyclopedic dictionaries We use them not as textbooks, but as reference and auxiliary literature. Look up the meaning of a term, formula, tables, diagrams, relationships - that’s what all these tons of materials are good for. Accounting should be taught consistently, which is not the case in all such books and encyclopedias.
2. Dosing knowledge. You can’t just sit down and go through 16 topics this evening, and 2 tomorrow. The body must tune in to a certain amount of load, so carefully distribute the topics evenly so that they can be absorbed sequentially.
3. We try everything by heart. You can’t live without practice, so we must practice all the knowledge we’ve just acquired – master it, consolidate it, apply it, challenge it. If only someone could check...

1. At the same time, we study useful programs. Modern accounting is a mandatory knowledge of certain accounting programs that will help you quickly and accurately calculate the necessary numbers.
2. Looking for a guru. Surely there is someone in your circle connected with this profession - an aunt, a grandmother, a friend’s mother. Don’t be shy - ask for clarification of all the most complex concepts that your “bowler” does not understand on his own. It costs them nothing to explain this to you, and the help for you will be invaluable.

Here are perhaps the most basic recommendations from professional accountants who are waiting for you to replace them in their difficult field. If you fail to complete your test, coursework or diploma in accounting or auditing on time, know: our authors They have cut their teeth on such work and will be happy to provide you with any assistance in this area.

Andrey Kryukov’s book “Accounting from Scratch” will help everyone who wants to understand such a complex area as accounting. It is suitable for beginners and entrepreneurs. Many who decided to study accounting on their own quickly stopped, realizing that it was almost impossible to navigate it. And this is exactly what it seems to those who have no idea what it is.

With the help of this book, it will be easy to understand the basic terms and concepts that are explained here accessible language. You will understand the difference between debit and credit, how cash flows in the company. You will learn how it is regulated by the state Accounting in an organization, how taxes are related to this, what inventory is, how to evaluate expenses and profits. You will learn to understand accounts and postings and will be able to prepare them yourself after some practice. The book provides knowledge about the tasks of accounting, its principles and techniques. Gradually immersing yourself in the specifics of accounting activities, you will learn to feel confident when performing necessary work, which will no longer cause misunderstanding and rejection.

On our website you can download the book “Accounting from Scratch” by Andrey Vitalievich Kryukov for free and without registration in fb2, rtf, epub, pdf, txt format, read the book online or buy the book in the online store.

An entrepreneur is successful when he makes decisions instantly non-standard situations. To understand the laws and nuances of taxation, you need knowledge. Learn accounting online! We'll tell you how to do this.

The Tax Code is boring reading, but knowing it often frees you from responsibility. Calculate profits, calculate salaries and minimize them, take into account fixed assets, optimize main expense items... The chief accountant always has a lot of things to do. But when a business owner understands the intricacies of accounting and taxation, the risk that the accountant will run away with the profit or the tax office will impose a fine is reduced many times over. Even if a person does not have higher economic education, a clear knowledge and understanding of the basics of accounting will provide significant advantages.

When a business is just starting out, a manager needs accounting like air. You can’t walk along the edge of an abyss in the dark. The allegory is formidable, but business is competitive environment, where it is better to arm yourself with knowledge from the beginning. To do this, you don't need to get a second or third higher education. Enough with good accounting courses! They are generously represented on the Internet: let’s look at 7 programs distance learning, for which you do or do not have to pay, we learn about the books of practitioners, which are a guide to action.

Public information is distributed free of charge, but those who have acquired valuable information through hard work would gladly be rewarded for its dissemination. In paid accounting courses, the program is richer and the knowledge is more interesting. Let's look at 3 examples.

Accountant School Kontur

“Kontur” has taken a thorough approach to creating comprehensive accounting training. On the School’s website you can watch interesting webinars, sign up and take online courses, learn the basics for free, read last news and articles.

At webinars, students ask questions, discuss situations, and gain practical knowledge. There are 8 courses offered, they correspond to the professional standard “Accountant” with codes A or B, the cost starts from 6,900 rubles:

1. Accounting at OSNO
2. Accounting and tax accounting, reports, tax planning in OSNO
3. VAT for practitioners
4. Accounting and tax accounting, reports, tax planning in the simplified tax system
5. Accounting under the simplified tax system
6. Income tax
7. Reports, tax accounting and planning in OSNO
8. Salary, average earnings

Site visitors are informed about future innovations in online courses; a demo course (free) on calculating vacation pay is available.

Netology course

This is an original course that promises to give answers to the questions: are taxes paid correctly, is it time to optimize expenses, will there be any problems during the audit. The cost is low - 490 rubles. for the entire course, training videos and a work plan are posted. This is definitely not a chief accountant course, but it is suitable for directors who are beginning to understand aspects of accounting. Among the teachers are heads of consulting and outsourcing companies. A block of knowledge corresponding to one lesson is accompanied by test tasks. Here are some sample topics:

• Accounting in business
• How to organize it
• Accounting and taxation
• Taxes, fees
• Money, trade, warehouse and more
• Personnel and salaries
• Newbie mistakes
• How to prepare for the test

Once the student has completed the suggested lessons, it is time for the final test.

1C video courses on working in 1C accounting products

Service developer and ready-made solutions offers video courses for entrepreneurship own production. Training programs are devoted to working in 1C modifications:

1. Accounting 8
2. Salary
3. Trade and production management
4. Configuration
5. Programming
6. Annual report 6-NDFL
7. Retail 8
8. Salary and HR management
9. Concepts
10. In trading functionality
11. In regulated accounting

The courses are useful for improving the skills of existing accountants and economists. It would be good for HR officers and programmers to become familiar with them. For 90 days of training you need to pay 2100 rubles. The course has 800 hours of video recordings, where teachers are experts Training center 1C. Those who want to, but do not dare to start, are advised to use free examples of video courses and access to cloud versions. Mastering 1C is already half of becoming an accountant, because it initially contains standard accounting entries, automated financial statements and standard operations.

Free accounting courses

Knowledge is a valuable gift, but you don’t have to pay for it! Runet offers those interested online accounting courses without payment. Let's look at the essence of the proposal using 2 examples.

Free courses Cuba

The video course is designed for 4 months, upon completion a certificate is issued. There are 3 programs available - for a director (for dummies, as they say), for a payroll accountant (for those starting a career), for an accountant using the simplified tax system. The project was created by the developers of Kontur.Accounting and promises experts. The lessons are illustrated with comics and visual situations of practitioners. Knowledge is grouped into 8 lessons, each containing videos and test tests with assignments.

The program announces the basics:

• Accounting
• Labor laws
• Hiring workers
• Payroll calculation
• Benefits of taxation systems
• Personal income tax charges
• Managing the Organization on the simplified tax system

Online accounting knowledge base “My Business”

An entire web resource is dedicated to one topic - teaching accounting, but you won’t find video tutorials here. The website contains articles on the following topics:

• About registration and what happens after the creation of a company
• About processing transactions
• About the rules for accepting payments, contributions and withdrawals
• About taxes and reporting
• About accounting of operations and personnel
• How tax regimes are combined

There are dozens of articles; the publication examines a particular legal situation in detail. The case is considered from all angles and demonstrated with examples. Study on your own when you have time and desire! The database contains sections with legislative innovations, a blog where questions are asked, and debriefings using examples of specific situations.

Literature on accounting

Book - best gift and a storehouse of knowledge. The list of informative books written by distinguished accountants and economists is a must-read for those who are eager to conquer accounting with its complexities and snags.

E. Elgina. Taxes in 2 hours

The story is told in a simple and unobtrusive form about how much taxes an entrepreneur pays in Russia, what responsibilities a domestic business is burdened with, what the fines are for tax violations and how a seasoned businessman, startupper, or chief accountant can avoid them.

The book will honestly tell you about the relationship between the state and entrepreneurs. Question-answer blocks will help you master accounting science, combined with light reading. Read

A. Gartvich. Accounting from scratch: tutorial

The book is intended for self-study accounting without connection with the study of related economic and legal disciplines: the minimum amount of information from these disciplines is already contained in the book.

The publication is addressed to a wide range of people who are not accounting professionals. There will be a theory, accounting rules, a logical explanation accounting transactions and procedures. The reader's time is not wasted on long names of laws; interrelations and practice are given. Read

P. Menshikov. Accounting without rush jobs

There is no theory in the book, it contains practical recommendations. Author - Chief Accountant, maintains a blog and writes articles for the Glavbukh magazine. The publication is addressed to chief accountants and will help build the work of corporate accounting. The writer advises how to create not just a service, but a highly paid division, to build harmonious relationships with management and within the company, among colleagues. Read

A. Gladky. 100 lessons for beginners on 1C Accounting 8

The author's attention is focused on the intricacies of version 8.3, automation of calculations and the advantages of electronic accounting. The product contains innovations that are important for accountants to know about. After all, he spends all working days in 1C!

Functions and algorithms, reporting and accounting of fixed assets, programming and work with intangible assets! Briefly, succinctly, concisely about reference books, classifiers, banks, counterparties and currency. Read

The Importance of Practice and Testing Knowledge

Chief accountants, experts, and heads of consulting bureaus did not fall there from the sky and were not born immediately into the chair of bosses. Every skill is instilled by experience practical work, because you can’t last long on theory. Accounting work is a painstaking task, learned in practice, forcing you to stay at work in reporting periods and not only. From the advice of “experienced” people, it is clear that the determination of many forced them to start small even during their studies - take on a very small business, work part-time in the evenings and holidays, look for small companies competent accountant-mentors, open your own business or move up career ladder. Recommendations include improving your skills, listening carefully to experienced people, and not hiding from work and new horizons.

Once you have mastered the quintessence of theory, you need to train it in practice. The Internet will come to the rescue again, where there are useful sites with tests and simulators. Try your strengths or tighten up the weak links in the chain of skills.

Accounting crossword puzzle is a simple and interesting way testing knowledge of terminology used by accountants. Have fun solving it.

Crossword puzzle on accounting (pdf opens by clicking)

In order not to delay getting started in accounting and practice own business, explore the source you like without delay, which you learned about from this publication. Let us remind you that these are paid and free online courses, webinars, educational articles, books from pros, tests and web simulators. Keep your business and profits under control!

If you have anything to add on the topic, don't hesitate. Leave comments!