Step 1. Entering the theoretical aspects of accounting to become a chief accountant, of course, the first step you need to master some of the theoretical basis of accounting. Here you can become trapped in an abundance of information. It is very difficult to choose a book that will be useful, because you do not know exactly what you need to learn. Bare theory leave for textbooks. By the same author: Craig Menear. I'll show you the basic outline of-way on which to move.
And then, wanting to learn more deeply some problem, you will be able to pick up literature. So here's what you need to know from the theory to become the chief accountant: 1.1 What is accounting. 1.2 reflects the accounting. 1.3 What are the The method of accounting. 1.4 What are forms of accounting. Let's start from the beginning, as they say, from the stove. 1.1 What is accounting and how it is work of any company is always associated with money, let them hereinafter called more correctly – "money" – so much more familiar to the ear accountant. Moreover, these funds are not only those belonging to the enterprise itself.
But this is money that belongs to suppliers, customers and other businesses related to our beloved company. We call these companies "counterparties." Cash repeatedly make the rotation, much like "water cycle". The system of accounting and control of the circulation and, hence, the entire financial and economic activity, and is accounting. Every business operation of the company (purchase of goods, sale of goods, delivery salaries) is fixed to the primary documents that the accounting lingo sounds like "a primary." Each primary document recognized (recorded) in the ledgers.