Buhalterinė apskaita - ekonominės informacijos registravimo, grupavimo ir apibendrinimo sistema

LTStraipsnyje nagrinėjama buhalterinės apskaitos, kaip ūkinių operacijų registravimo, grupavimo ir apibendrinimo sistemos, skirtos gauti informaciją ekonominiams sprendimams priimti ir įmonei valdyti, reikšmė. Tiriama buhalterinės apskaitos sistemos sudedamųjų dalių - finansinės ir valdymo apskaitos teikiama informacija, jos poreikis ir kokybinės savybės: suprantamumas, svarbumas, patikimumas, palyginamumas, operatyvumas ir pakankamumas. Nagrinėjami buhalterinės apskaitos informacijos vartotojai ir jų interesai, pateikiami svarbiausi buhalterinės apskaitos sistemos elementai (dokumentai, apskaitos registrai, inventorizacija, sąskaitos, dvejybinis įrašas, įkainojimas, kalkuliavimas ir finansinė atskaitomybė), turintys įtakos informacijos kokybei. [Iš leidinio]

ENThere is no such enterprise, institution, and organisation where accounting would not be run. The information given by accounting comprises from 60% to 90% of all economic information, which is necessary to plan, analyse, manage the activity of the enterprise and guarantee its continuance. Accounting is one of the first systems of gathering information for managing economic activity. At first it gathered information about material status of economy, but while public industry was developing, it became very complex information system to manage all the chains of economy. Under the conditions of market economy accounting becomes the system of registration, grouping and summarising economic operations and economic activities, expressed in money, which is assigned to acquire information to make economic decisions and make financial accountability. It is one of the most important and most effective means of revealing inside reserves, helps to save the stock, to compare the expenses with income systemically, to keep financial discipline exactly; it fulfils the important function of controlling the enterprise's activity, helps to foreseen the future events, to evaluate business risks and dangers. Though the heads of the enterprises arc responsible for organising the accounting, still not all of them understand the importance and functions of accounting, and the use of the information given by it. Some heads of the enterprises are interested to have the cheaper system of accounting, and thinking that creating the accounting system and managing it is only the accountant's business.Undervaluation the importance of accounting and the information furnished by it brings great damage not just for economics of every enterprise but also for economics of the country. It is calculated that the biggest part of financial crimes in Lithuanian Republic is consisted of the crimes linked with deceptive managing of accounting (30%), negligent managing of accounting (16%) and falsification and realisation of official documents (12%). The information of accounting has to be prepared constantly. There are defined the following main elements of accounting system, guaranteeing consecutive information process and its quality: the documents, accounting registers, inventory, accounts, the double entry, valuation, calculation and financial accountability. [From the publication]