Keywords: accounting account, economic account.
Accounting has a long and very interesting history, just as nature, science, and each of its features have a unique history that has been integrated with the formation of society. The history of accounting goes back to the society that created it. The first traces of household accounting were found in the East along the Nile and Euphrates rivers. The history of accounting has a deep history, spanning from Ancient Egypt, Ancient Rome, Greece, the Middle Ages, and the Ancient Silk Road. The history of accounting and its initial foundations are inextricably linked with the Great Silk Road of Turkmen. It is impossible to give an exact answer to the question of when the household account originated, but based on historical data, it is known that the experience of accounting was formed six thousand years ago, accounting, which is the main tool of the economic process, appeared, five hundred years ago the explanation of the subject of the account appeared in literary language, one hundred years ago Before this, it is possible to understand what accounting is by knowing and understanding that accounting operates in the judgment of an independent science. The basis of all social development is the production of material value. At the beginning of human life, he had to create material values to satisfy his needs.
When we moved from one type of society to another, humanity's consciousness and desire for material values increased. Thus, consumption objects and labor resources began to be produced in society. When mankind produced its material values, it sought to increase its quantity and quality. Thus, with the development of society, various types of material values were invented and produced in excess quantities. Situations that cannot be remembered have arisen. In order to carry out the control of the produced products, it was necessary to measure and register their quantity, and to increase the quality by placing the surplus.
On the basis of these conditions, demand has arisen at the expense of the economy. Every person in society adapts their behavior, daily work and life to the realities and events around them. The more he knows what is happening around him, the more correct and effective his actions and work become. That is, a person should take note of the events and facts that happen around him, and mark them as information. This is the essence of registration. When obtaining information about events and facts, it is necessary to answer the usual questions. I mean, what? Where? When did it happen? or how are you? with the questions, it is necessary to find out what direction the events and facts of the life of the society belong to.
Events and facts belong to different parties in society. Life events, political events, cultural events, economic events, etc. Economic events and facts make up economic accounting, and examples of them include transactions such as sales, production, payment of wages, and borrowing. Although the description of events in accounting can be described in many different words, the true volume of events can still be captured and explained more accurately only with the help of numbers. Thus, registration is a quantitative representation of events and facts in the life of a society. The registration process consists of several work steps: observation (monitoring), measurement, recording, summarization. Monitoring or monitoring is the beginning of the accounting process. Event monitoring by the accountant, his/her participation, or visual viewing with the help of various technologies. Measurement is the recording of precise amounts of an event in different units of measurement. Logging — recording (registration) of event information on various objects (journal, disk, computer, etc.). Summarize — after the completion of the events, summarize the marked data, group them in different ways.
Operating account is a method of recording, measuring, drawing, calculating, and recording activities performed for the purpose of daily, hourly, or time-based control of household management. It is explained in order to record information on individual tasks quickly and in a timely manner, using them in operational management to influence the progress of the execution of tasks specified for each member of the enterprise. busy doing. Also, the operational account is used to quickly collect data on economic operations (daily finished products, labor costs, export of oil and gas to foreign countries, etc.). The information of the operative account is not accepted to be formalized in some cases, it is limited only by notification.
A statistical account is a summation and description of the collective events of social and economic life and economic activity. Statistical registration starts at the level of institutions and enterprises, and as a result of the submission of reports in the prescribed order, it is compiled by special statistical organizations for the country or specific places (provinces, cities, districts). It is conducted for the purposes of obtaining and studying the necessary information necessary to characterize the development of its individual sectors, as well as drawing conclusions and developing proposals. The main purpose of this type of registration is to obtain correct and complete information scientifically based on the various requirements of the development of the sectors of the national economy and their use, and to analyze the performance of economic and social activities, the development of the national economy and culture, and the state of untapped opportunities in the economy.
In order to study the economic and social situation of the country and to plan the normal development, various data on the events of social life are gathered together with the help of methods of data collection (census, questionnaire, questionnaire). This account examines the phenomena in terms of development, quantity and quality. It mainly covers a certain period of time. Specially trained professionals are required to carry out statistical accounting. The following methods are used to perform this calculation: 1. Average calculation method. 2. Method of indexing. 3. Dynamic Strings Method. Accounting is a system in which information on economic transactions is collected, recorded and aggregated in monetary terms. That is, it is a documented display of information about the state of assets, liabilities, income, expenses, material values, funds and settlements of the enterprise.
Accounting accounts are comprehensive and continuous in time and include all economic activities. The main measure of the accounting account is the monetary measure, that is, with its help, aggregated information on all objects of the account is obtained. Business account management is the most basic account set up in any organization or business. The following positions are distinguished in accounting. There are many different types of assets and activities in a business. Accounting for those things done starts with measuring them first. It uses the following parameters to perform measurement operations. Every economic activity needs to be measured in order to keep track of it. Accounting requires the use of different metrics because of the variety of business operations. There are 3 main types of metrics used in accounting practice: physical metrics, labor metrics, and monetary metrics.
References:
- Geldimuhamedova O. Accounting registration in banks. 2016. Publisher: Turkmen State Publishing Service.
- G. Babaev. Bookkeeping in banks 1 book.
