Accounting and Bookkeeping definition of Accounting and Bookkeeping in the Free Online Encyclopedia.

Accounting and Bookkeeping

(1) The operation of bookkeeping and accounting.

(2) A separate structure or subdivision of enterprises or organizations charged with accounting and bookkeeping, drawing up accounts, and exercising control over finance and budgetary discipline. In the USSR accounting and bookkeeping activities are regulated by the Statute on Chief (Senior) Accountants of State, Cooperative (Except Kolkhoz), and Public Enterprises, Organizations, and Institutions, by the Statute on Documents of and Entries in the Accounting of Enterprises and Economic Organizations, and by other statutes and instructions confirmed by the Ministry of Finance of the USSR. An accounting department is headed by a chief accountant. In large enterprises the accounting department is divided into groups in charge of separate accounting sectors, such as the materials account, production and cost account, and finished output account. An accounting department works according to a schedule confirmed by the director of the enterprise or organization. The accounting departments of enterprises and economic organizations are subordinate to the accounting department of the higher organization. Ministries and agencies have central accounting departments in charge of the whole work of accounting and record keeping (organization of accounting, bookkeeping, and record keeping for all subordinate enterprises, organizations, and institutions; development of methods of accounting and of auditing and instructions; and development of methods of analysis, advanced accounting techniques, and the drawing up of summary accounts. The central accounting departments are as a rule divided into groups (methodology and instruction, control and auditing, summary and analysis). The capitals of the Union republics, krai and oblast centers, and some big cities now have centralized (branch) accounting departments for similar enterprises and economic organizations in industry, construction, transportation, and trade and in those branches of the national economy that have a small amount of accounting work.

A. D. KARBYSHEV

Mentioned in	?		References in periodicals archive	?		Encyclopedia browser	?		Full browser	?
No references found	The topics, organized alphabetically, include: accounting and bookkeeping, chambers of commerce, copyright, cost of living, economies of scale, franchise inflation, inventory, market research, minimum wage, mortgage, outsourcing, patent, recession, small business, stocks and bonds, unemployment, and venture capital. Personal finance; a guide to money and business by Reference & Research Book News Finance/Economics Although these are not as similar to each other as accounting and bookkeeping, they do have enough similarities that they can be assessed together. Different Fields of Business by Tom Tessin / Business community Change Is Coming Freelancers work in almost every industry now, providing website design, accounting and bookkeeping, programming, consulting and any number of other services. Changing the Way Business Is Done by walsaq / Internet and Businesses Online community	accommodation ladder accommodation reflex accommodation rig accommodation time accompaniment Accompanying Artillery accomplice accordant accordant drainage accordant fold accordant summit level Accordion accordion cable accordion door accordion fold accordion partition accordion roller conveyor account account control account number account payable account receivable Account Representative accountability Accounting Accounting and Bookkeeping Accounting Balance Accounting File Accounting Forms accounting machine accounting management Accounting of Finished Goods Accounting of Fixed Assets Accounting of Monetary Assets accounting package Accounting Prices Accounting Registers Accounting Reports Accounting, Mechanization of Accounting, Primary Accounts in the National Economy accounts payable software accounts receivable software Accounts Relating to the Property of others Accounts, Bookkeeping accouplement Accra Accreditation accrescent accretion accretion disk	accounted accounted for accounted for accounted for accounted for accounted for accounting accounting accounting accounting accounting accounting accounting Accounting & Budget Distribution System Accounting & Budget File Inquiry System Accounting & Business Consulting Accounting & Disbursing Station Symbol Number Accounting & Finance Accounting & Finance Office Accounting & Finance Office of the Future Accounting & Finance Office/r Accounting & Inventory Management System Accounting & Reporting Management Improvement Program Accounting Academicians Collaboration Foundation Accounting Alumni Advisory Board Accounting Alumni Association Accounting and Auditing Accounting and Auditing Enforcement Release Accounting and Auditing Manual for Research Operations Accounting and Auditing Policy Committee Accounting and Bookkeeping Accounting and Business History Research Unit Accounting and Computer Enterprises Accounting and Corporate Regulatory Authority Singapore Accounting and Disbursing Symbol Number Accounting and Disbursing System Accounting and Finance Accounting and Finance Association of Australia and New Zealand Accounting and Finance Benchmarking Consortium Accounting and Finance Office DBMS Security Accounting and Finance Research Unit Accounting and Financial Management Service Accounting and Financial Reporting Accounting and Financial Reporting Bulletin Accounting and Financial Studies Journal Accounting and General Services Accounting and Governance Risk Accounting and Information Management Division Accounting and Information Management Services Ltd. Accounting and Monetary Income Committee Accounting and Review Services Committee Accounting Association of Australia and New Zealand Accounting Attitude Scale Accounting Authority Accounting Authority Identification Code

Mentioned in

References in periodicals archive

Encyclopedia browser

Full browser

No references found

The topics, organized alphabetically, include: accounting and bookkeeping, chambers of commerce, copyright, cost of living, economies of scale, franchise inflation, inventory, market research, minimum wage, mortgage, outsourcing, patent, recession, small business, stocks and bonds, unemployment, and venture capital.

Personal finance; a guide to money and business by Reference & Research Book News

Finance/Economics Although these are not as similar to each other as accounting and bookkeeping, they do have enough similarities that they can be assessed together.

Different Fields of Business by Tom Tessin / Business community

Change Is Coming Freelancers work in almost every industry now, providing website design, accounting and bookkeeping, programming, consulting and any number of other services.

Changing the Way Business Is Done by walsaq / Internet and Businesses Online community

Accompanying Artillery

accordant summit level