Ielts Essay Sample Band 6 To Write First

Writing introductions and conclusions for school Understanding how to learn

The translations by residents by legal entities and individuals of foreign currency in favor of nonresidents - organizers of exhibitions, the sports competitions, etc. held in the territory of the foreign state except for the expenses considered as capital investments according to rules of accounting of the relevant states.

The basis for entry in registration registers are primary registration documents which have to be formed at the time of commission of economic operations or directly after its termination and to contain obligatory requisites. The order of transfer of primary documents and terms of their transfer are defined by the approved schedule of document flow.

At this time the balance became object of the economic analysis. The treatment of accounting as the science which is engaged in right checking of arrival and an expense emphasized with Arnold an analysis role in management of financial results.

For the accounting of the movement of means account 52 "Currency account" is provided in foreign currency. To this account it is recommended to open sub-accounts "Transit accounts", "The current currency accounts", "Currency accounts abroad". The analytical and synthetic account in a section of sub-accounts will be organized on codes of currencies, for example, US dollar - 001, DM - 048, etc.

The account "Goods" was central both in system of the accounting of material values, and in reflection of financial results. In general the account "Goods" was considered not only as means for the accounting of the movement of commodity weight. but also as a condition of calculation of financial result - gross profit or a loss.

Arnold the first distinguished the theory and practice of accounting. Under the first he understood "ability to make accounts, their messages and to reconsider", and under the second - "a circle of all to the accounts of the belonging affairs"; the first acts as calculating science, the second - as calculating part.