What does accounting and finance do? Accounting


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  1. What does accounting and finance do?

Accounting focuses on the reporting of an organization's financial information to external users of the information, such as investors, potential investors and creditors. It calculates and records business transactions and prepares financial statements for the external users in accordance between accounting theory and practice, and change over time to meet the needs of decision-makers.

Finance is a term for matters regarding the management, creation, and study of money and investments. Specifically, it deals with the questions of how and why an individual, company or government acquires the money needed – called capital in the company context – and how they spend or invest that money.  Finance is then often split per the following major categories: corporate finance, personal finance and public finance.

  1. What is difference between accounting and finance?

Accounting is an art of systematically keeping the record of business events and transactions, so as to ascertain the financial position and profitability of the company at the end of financial year. It is not exactly same as finance. Technically, finance is a part of economics which is concerned with resource allocation and management. While accounting aims at providing financial information of the company to the users for the purpose of rational decision making, finance focuses on matters relating to money, investment, credit, banking, and markets. Many think that accounting and finance are one and the same thing, but these are two different disciplines. This article explains the concept and difference between accounting and finance.

Key Differences Between Accounting and Finance



  1. Accounting is a methodical record keeping of transactions of business while Finance is the study of the management of funds in the best possible manner.

  2. Accounting is a subset of Finance

  3. The accounting information is helpful for the users of the financial statement for understanding the financial position of the business while Finance is useful in forecasting the performance of the entity in the future.

  4. Accounting uses Income Statement, Balance Sheet, Cash Flow Statement, etc. as its tools. On the other hand, Leverage, Capital Budgeting, Ratio Analysis, Risk  Analysis, Working Capital Management, etc. are financial tools.

  5. There are four branches of accounting while there are only three branches of finance.



  1. What is accounting and finance degree?

An accounting degree will provide a foundation for specialized accounting careers, as well as many other related careers. Accounting careers typically involve analyzing and utilizing financial information in order to evaluate a business’ financial position. This can involve anything from basic book-keeping to managing balance sheets and income statements. Accounting careers often have a large focus on past records and present reports, involving the creation and analysis of these records, and now often also extend to encompass planning, controlling, decision-making, stewardship, accountability and more.

A finance degree, on the other hand, is a great starting point for careers in financial services, across business, banking and consultancy sectors. According to US salary data gathered by PayScale, finance careers also have the potential to be slightly more lucrative than most accountancy routes. This is due to the fact that finance careers typically focus on the management of current and future figures of a business or organization, as opposed to just the recording of past and present income and expenditure. This means that those in finance careers often have the added responsibility of predicting and analyzing the potential for profit and growth, assessing monetary resources, utilizing accounting statistics and reports, and also looking externally for future funding options.

Buxgalteriya hisobi va moliyaviy hisobot

Savdo va tegishli operatsiyalar

Kirish: Totz Kompaniyasi biror kompaniya duch mumkin muayyan voqealar va bitimlar uchun hisob qanday qaratilgan. Moliyaviy hisob standartlari Kengashi kodifikatsiya yordamida, umumiy qabul qilingan buxgalteriya tamoyillari bir guruh, operatsiyalar to'g'ri jurnalga kiritilishi mumkin edi. Bu hol Totz brendining sho`ba korxonasi" Totz " va "Doodlez" ning g'aroyib hodisalar, sotish xarajatlari, sof sotish va boshqa moliyaviy faoliyati kabi o'ziga xos holatlarga qaradi. 1. Totz 86.5 moliyaviy yilda $2016 million sof savdo edi, bu esa 2015 yilda $ 74.5 million jami ortiqligini ifodalaydi. Bu ortish katta qismi Doodlez kuchli o'sishi uchun edi, san'at darslari beradi online do'kon san'at studiyasi hisoblanadi. Doodlez savdosi 2016-yilda $3,9 mln. dan $11,2 mln. gacha o'sdi. O'sishning qolgan qismi yuqori o'rtacha bitim jami bilan bog'liq bo'lib, bu o'z mahsulotlarida yangi tabiiy tolalardan foydalanishni iste'molchilarning qo'llab-quvvatlashi natijasidir. Totz uning daromad bayonot tayyorlash kabi, u Totz savdo ajratish kerak, chakana kompaniya va Doodlez, Totz xizmat yo'naltirilgan qo'l hisoblanadi. Tartibga solish s-X qoida boshiga 5-03, FASB buxgalteriya standartlari kodifikatsiya ASC 225-10 - S99-2 ostida ham bo'lgan, " alohida aytib kerak sof savdo va daromadlar moddiy mahsulotlar sof savdo o'z ichiga oladi, kommunal xizmatlar yoki boshqalar operatsion daromadi, ijara daromadi, xizmatlar daromadi, va boshqa daromadlar kiradi."Totzning daromadlari va "Doodlez" dan olingan daromadlar savdo bo'limi bo'yicha daromad hisobotini tayyorlashda alohida ko'rsatilishi kerak. Moliyaviy hisob nazariyalari va texnikasi bo'yicha amaliy ishlar / 25 da amalga oshiriladi.

2. Totz uchun daromad bayonot tayyorlashda, yalpi foyda sotish qiymati ostida xabar qilinishi kerak. Totz va Doodlez natijasida savdo qiymati alohida aytib lozim. ASC 225-10-S99-2 boshiga, " xarajatlar va alohida-alohida aytib kerak savdo va daromadlar uchun qo'llaniladigan xarajatlar sotilgan moddiy tovarlar qiymati, kommunal yoki boshqa operatsion xarajatlar, ijara daromad uchun qo'llaniladigan xarajatlar, xizmatlar qiymati, va boshqa daromadlar uchun qo'llaniladigan xarajatlar."Totz chakana kompaniya va moddiy tovarlarni sotganligi sababli, ularning sotish xarajatlari Doodlezning sotish narxidan mustaqil bo'lishi kerak. Doodlez kompaniyaning xizmat yo'naltirilgan qismi hisoblanadi, bas, savdo ikki qiymati ajratilgan bo'lishi kerak. Totzning sotish xarajatlari inventarizatsiyani sotib olish va ishlab chiqarish bilan bog'liq, Doodlez sotish xarajatlari esa bevosita mehnat xarajatlari hisoblanadi.

3. Bu daromad $1.7 million bo'yicha sotish to'g'risida kompaniya shtab-dan Totz ning hamkori bo'lishi kerak deb hisoblanadi "odatiy" va "natijasida davom operatsiyalar" boshiga ASU-225-20-45-4 hosil bo`ladi . Tark korporativ shtab sotishdan daromad nodavlat operatsion daromad ostida qo'yish kerak. Ushbu tadbir "biznesda ishlatiladigan mulkni, o'simlikni yoki uskunalarni sotish yoki tark etishdan olingan daromad" (ASC-225-20-45-4), lekin favqulodda mahsulot endi ular o'tmishda bo'lgani kabi tashkil etiladi. Shuning uchun, Totz daromad bayonotida nodavlat operatsion daromad bo'limda ostida bu daromad hisobot kerak bo`ladi.

4. Totz ishlab chiqarishda foydalanadigan tabiiy tolalar haqida da'vo qildi . Daromad $2.7 sinf harakat da'vo dan million daromad moliyaviy buxgalteriya nazariyalar va texnik | 26 non-operatsion daromad hisoboti bo'yicha Case tadqiqotlar ostida joylashtirilgan bo'lishi kerak. ASU 225-20-45-16 voqeaning bu turi "g'ayrioddiy"deskriptorlari ostiga tushib," kamdan-kam sodir bo'ladi", degan ma'noni anglatadi.

Xodimlarni tugatish bo'yicha imtiyozlar, qayta tayyorlash va ko'chirish xarajatlarini hisobga olish

Kirish: bu hol Targa kompaniyasiga asoslanadi. va ularning moliyaviy hisobotlari bilan birga qo'yib qachon turli xarajatlar uchun hisob ular kerakligini belgilaydi. Bu tahlil bayonotlar ichida xodim foyda vakillik qilish uchun qanday o'z ichiga oladi va qanday qayta tayyorlash, shuningdek, ko'chirish FASB kodifikatsiya asosida tashkil qilinishi kerak.



1. ASC boshiga 712-10-25-1 FASB kodifikatsiya yilda, " nonretirement postemployment foydalari xodimlari uchun maxsus tugatish foyda sifatida taklif xodimlari taklif qabul va miqdori oqilona taxmin bo'lishi mumkin bo'lsa, bir javobgarlik va zarar sifatida e'tirof etiladi Bundan tashqari, ushbu qoida bo'yicha $50,000 ta'sis menejeri mehnat shartnomasi tufayli shartnoma asosida qabul qiladi. Bundan tashqari, u zarar va javobgarlik sifatida qayd etiladi, chunki u "maxsus tugatish foydasi" deb hisoblanishi mumkin."Bu degani, xodimlar taklifni qabul qilganda yo'qotish va javobgarlik tan olinadi. Boshqa $ 2.5 xodimlari uchun bir martalik tugatish foyda tashkil qiladi million bir xil tarzda tashkil qilinishi kerak. ASC 420-10-25 ma'lumotlariga ko'ra, " chiqish yoki nobudgarchilik faoliyati bilan bog'liq bo'lgan xarajat uchun javobgarlik vujudga kelgan davrda tan olinadi."Bu jami xodimlari uchun bir martalik natija foyda uchun anglatadi $2.5 million, Targa Co. chiqish va/yoki ko'chirish xarajatlari bilan bog'liq javobgarlik sifatida hisobga olinishi kerak. ASC boshiga 420-10-25-4, talablar uni moliyaviy buxgalteriya nazariyalar va texnik bir amaliy tadqiqotlar ko'rib chiqish uchun uchrashdi kerak / 48 bir martalik foyda. Bu rahbariyatning rejaga nisbatan qilgan barcha talablariga javob beradi, reja ta'sir qilgan xodimlar sonini aniqlaydi, reja shartlarni belgilaydi va rejaga sezilarli o'zgarishlar kiritilishiga ko'rsatma yo'q. Bularning barchasi bir martalik tugatish foydasi uchun javobgarlik sifatida hisobga olinadi.

2. $500,000 ning ko'chirish xarajatlari chiqish faoliyati bilan bog'liq qo'shimcha xarajat sifatida hisobga olinishi kerak. ASC boshiga 420-10-15-14, " chiqish yoki berish faoliyati bilan bog'liq boshqa xarajatlar o'z ichiga oladi, lekin cheklangan emas, xarajatlarini mustahkamlash yoki muassasalarini yopadi."Xodimlarni o'qitish xarajatlari uchun $ 1.5 mln. javobgarlik hisoblanadi va amalga oshiriladi. Bu qaysi davlat ASC 420 - 10-25-15 da bayon etilgan, " chiqish yoki yo'q qilish faoliyati bilan bog'liq boshqa xarajatlar uchun javobgarlik javobgarlik vujudga kelgan davrda tan olinadi."O'quv xarajatlari ko'chirish rejasi bilan bevosita bog'liq, shuning uchun bu" chiqish yoki yo'q qilish faoliyati bilan bog'liq boshqa xarajatlardan biri hisoblanadi."Xodimlar ko'chirilgan va o'qitilgan qadar xarajatlar qayd etilmaydi.
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