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ТЕОРИЯ БУХГАЛТЕРСКОГО УЧЕТА
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СЛАЙД 1 ..................................................................................................................................................................... 8
МОДУЛЬ 1. ОСНОВЫ БУХГАЛТЕРСКОГО УЧЕТА, ЕГО МЕСТО В СИСТЕМЕ УПРАВЛЕНИЯ
ХОЗЯЙСТВУЮЩИМ СУБЪЕКТОМ ................................................................................................................... 8
ТЕМА 1.1. ИСТОРИЧЕСКОЕ РАЗВИТИЕ БУХГАЛТЕРСКОГО УЧЕТА ................................................... 8
СЛАЙД 2 ..................................................................................................................................................................... 9
СЛАЙД 3 ..................................................................................................................................................................... 9
СЛАЙД 4 ................................................................................................................................................................... 10
СЛАЙД 5 ................................................................................................................................................................... 11
СЛАЙД 6 ................................................................................................................................................................... 12
СЛАЙД 7 ................................................................................................................................................................... 13
СЛАЙД 8 ................................................................................................................................................................... 14
СЛАЙД 9 ................................................................................................................................................................... 16
ТЕМА 1.2. СУЩНОСТЬ И СОДЕРЖАНИЕ БУХГАЛТЕРСКОГО УЧЕТА ............................................... 16
СЛАЙД 10 ................................................................................................................................................................. 17
СЛАЙД 11 ................................................................................................................................................................. 18
СЛАЙД 12 ................................................................................................................................................................. 19
СЛАЙД 13 ................................................................................................................................................................. 20
СЛАЙД 14 ................................................................................................................................................................. 21
СЛАЙД 15 ................................................................................................................................................................. 22
СЛАЙД 16 ................................................................................................................................................................. 23
СЛАЙД 17 ................................................................................................................................................................. 24
СЛАЙД 18 ................................................................................................................................................................. 25
СЛАЙД 19 ................................................................................................................................................................. 26
СЛАЙД 20 ................................................................................................................................................................. 27
СЛАЙД 21 ................................................................................................................................................................. 28
СЛАЙД 22 ................................................................................................................................................................. 29
СЛАЙД 23 ................................................................................................................................................................. 30
СЛАЙД 24 ................................................................................................................................................................. 31
СЛАЙД 25 ................................................................................................................................................................. 32
СЛАЙД 26 ................................................................................................................................................................. 33
СЛАЙД 27 ................................................................................................................................................................. 34
ТЕМА 1.3. ОБЪЕКТЫ БУХГАЛТЕРСКОГО УЧЕТА ..................................................................................... 34
СЛАЙД 28 ................................................................................................................................................................. 35
СЛАЙД 29 ................................................................................................................................................................. 36
СЛАЙД 30 ................................................................................................................................................................. 36
СЛАЙД 31 ................................................................................................................................................................. 37
СЛАЙД 32 ................................................................................................................................................................. 38
СЛАЙД 33 ................................................................................................................................................................. 39
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СЛАЙД 34 ................................................................................................................................................................. 40
СЛАЙД 35 ................................................................................................................................................................. 41
ТЕМА 1.4. БУХГАЛТЕРСКИЙ БАЛАНС И БУХГАЛТЕРСКАЯ ОТЧЕТНОСТЬ .................................... 41
СЛАЙД 36 ................................................................................................................................................................. 42
СЛАЙД 37 ................................................................................................................................................................. 43
СЛАЙД 38 ................................................................................................................................................................. 44
СЛАЙД 39 ................................................................................................................................................................. 45
СЛАЙД 40 ................................................................................................................................................................. 46
СЛАЙД 41 ................................................................................................................................................................. 47
СЛАЙД 42 ................................................................................................................................................................. 48
СЛАЙД 43 ................................................................................................................................................................. 49
СЛАЙД 44 ................................................................................................................................................................. 50
СЛАЙД 45 ................................................................................................................................................................. 51
СЛАЙД 46 ................................................................................................................................................................. 52
СЛАЙД 47 ................................................................................................................................................................. 53
СЛАЙД 48 ................................................................................................................................................................. 54
ТЕМА 1.5. ОТРАЖЕНИЕ ФАКТОВ ХОЗЯЙСТВЕННОЙ ДЕЯТЕЛЬНОСТИ В БУХГАЛТЕРСКОМ
УЧЕТЕ ....................................................................................................................................................................... 54
СЛАЙД 49 ................................................................................................................................................................. 55
СЛАЙД 50 ................................................................................................................................................................. 56
СЛАЙД 51 ................................................................................................................................................................. 57
СЛАЙД 52 ................................................................................................................................................................. 58
СЛАЙД 53 ................................................................................................................................................................. 59
СЛАЙД 54 ................................................................................................................................................................. 60
СЛАЙД 55 ................................................................................................................................................................. 60
СЛАЙД 56 ................................................................................................................................................................. 62
СЛАЙД 57 ................................................................................................................................................................. 63
СЛАЙД 58 ................................................................................................................................................................. 63
СЛАЙД 59 ................................................................................................................................................................. 64
СЛАЙД 60 ................................................................................................................................................................. 65
ТЕМА 1.6. КЛАССИФИКАЦИЯ СЧЕТОВ БУХГАЛТЕРСКОГО УЧЕТА ................................................. 65
СЛАЙД 61 ................................................................................................................................................................. 66
СЛАЙД 62 ................................................................................................................................................................. 66
СЛАЙД 63 ................................................................................................................................................................. 67
СЛАЙД 64 ................................................................................................................................................................. 68
СЛАЙД 65 ................................................................................................................................................................. 70
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СЧЕТА РАСЧЕТОВПРЕДНАЗНАЧЕНЫ ДЛЯ КОНТРОЛЯ ЗА СОСТОЯНИЕМ РАСЧЕТОВ С
ОРГАНИЗАЦИЯМИ И ОТДЕЛЬНЫМИ ЛИЦАМИ. ОНИ МОГУТ БЫТЬ АКТИВНЫМИ,
ПАССИВНЫМИ И АКТИВНО-ПАССИВНЫМИ. ........................................................................................... 70
СЛАЙД 66 ................................................................................................................................................................. 71
СЛАЙД 67 ................................................................................................................................................................. 72
СЛАЙД 68 ................................................................................................................................................................. 73
СЛАЙД 69 ................................................................................................................................................................. 74
СЛАЙД 70 ................................................................................................................................................................. 75
СЛАЙД 71 ................................................................................................................................................................. 77
СЛАЙД 72 ................................................................................................................................................................. 78
СЛАЙД 73 ................................................................................................................................................................. 79
СЛАЙД 74 ................................................................................................................................................................. 80
СЛАЙД 75 ................................................................................................................................................................. 81
СЛАЙД 76 ................................................................................................................................................................. 82
СЛАЙД 77 ................................................................................................................................................................. 83
СЛАЙД 78 ................................................................................................................................................................. 84
СЛАЙД 79 ................................................................................................................................................................. 85
СЛАЙД 80 ................................................................................................................................................................. 86
СЛАЙД 81 ................................................................................................................................................................. 86
МОДУЛЬ 2. ОСНОВЫ УЧЕТА ХОЗЯЙСТВЕННЫХ ПРОЦЕССОВ........................................................... 86
ТЕМА 2.1. УЧЕТ ПРОЦЕССА СНАБЖЕНИЯ .................................................................................................. 86
СЛАЙД 82 ................................................................................................................................................................. 87
СЛАЙД 83 ................................................................................................................................................................. 89
СЛАЙД 84 ................................................................................................................................................................. 89
СЛАЙД 85 ................................................................................................................................................................. 91
СЛАЙД 86 ................................................................................................................................................................. 92
СЛАЙД 87 ................................................................................................................................................................. 93
СЛАЙД 88 ................................................................................................................................................................. 94
СЛАЙД 89 ................................................................................................................................................................. 95
СЛАЙД 90 ................................................................................................................................................................. 97
СЛАЙД 91 ................................................................................................................................................................. 98
СЛАЙД 92 ................................................................................................................................................................. 99
СЛАЙД 93 ............................................................................................................................................................... 100
СЛАЙД 94 ............................................................................................................................................................... 101
СЛАЙД 95 ............................................................................................................................................................... 102
СЛАЙД 96 ............................................................................................................................................................... 103
СЛАЙД 97 ............................................................................................................................................................... 104
СЛАЙД 98 ............................................................................................................................................................... 106
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СЛАЙД 99 ............................................................................................................................................................... 106
СЛАЙД 100 ............................................................................................................................................................. 107
СЛАЙД 101 ............................................................................................................................................................. 108
СЛАЙД 102 ............................................................................................................................................................. 109
СЛАЙД 103 ............................................................................................................................................................. 110
СЛАЙД 104 ............................................................................................................................................................. 111
ТЕМА 2.2. УЧЕТ ПРОЦЕССА ПРОИЗВОДСТВА .......................................................................................... 111
СЛАЙД 105 ............................................................................................................................................................. 112
СЛАЙД 106 ............................................................................................................................................................. 113
СЛАЙД 107 ............................................................................................................................................................. 114
СЛАЙД 108 ............................................................................................................................................................. 115
СЛАЙД 109 ............................................................................................................................................................. 116
СЛАЙД 110 ............................................................................................................................................................. 116
СЛАЙД 111 ............................................................................................................................................................. 117
СЛАЙД 112 ............................................................................................................................................................. 118
СЛАЙД 113 ............................................................................................................................................................. 119
СЛАЙД 114 ............................................................................................................................................................. 120
СЛАЙД 115 ............................................................................................................................................................. 121
СЛАЙД 116 ............................................................................................................................................................. 123
СЛАЙД 117 ............................................................................................................................................................. 124
СЛАЙД 118 ............................................................................................................................................................. 125
СЛАЙД 119 ............................................................................................................................................................. 127
СЛАЙД 120 ............................................................................................................................................................. 128
СЛАЙД 121 ............................................................................................................................................................. 129
СЛАЙД 122 ............................................................................................................................................................. 130
СЛАЙД 123 ............................................................................................................................................................. 131
СЛАЙД 124 ............................................................................................................................................................. 132
СЛАЙД 125 ............................................................................................................................................................. 133
СЛАЙД 126 ............................................................................................................................................................. 134
СЛАЙД 127 ............................................................................................................................................................. 135