Active vocabulary
| Bookkeeping | Бухгалтерия; бухгалтерский учет |
| Double-entry bookkeeping | Система бухгалтерского учета с двойной записью |
| Bookkeeper | Бухгалтер, счетовод |
| Accurate | Точный, правильный; тщательный |
| Accurately | Точно, правильно; тщательно; безошибочно |
| Receipts | Денежные поступления, выручка; приход; доходы |
| Data | Данные |
| Datum | Данная величина |
| Record | Запись; регистрация; учетные документы; документация; записывать; регистрировать |
| Record-keeping | Ведение учета; учет |
| Preliminary | Предварительный |
| Financial statements | Финансовая документация |
| Monthly statement | Ежемесячный бюллетень |
| Journal | Бухгалтерский журнал, регистр; ведомость |
| General journal | Главный журнал учета |
| Ledger | Бухгалтерская книга, бухгалтерский регистр, гроссбух |
| General ledger | Общая бухгалтерская книга |
| Balance the ledgers | Сбалансировать бухгалтерские книги |
| Posting | Разноска по счетам, перенос в бухгалтерскую книгу: проводка |
| Post | Делать проводку; разносить счета; заносить в бухгалтерскую книгу |
| Ledger posting | Запись в главную бухгалтерскую книгу |
| To post the journal into the ledger | Переносить журнальные записи в главную книгу |
| Draw up a balance | Подводить, составлять баланс |
| Trial balance | Пробный, предварительный бухгалтерский баланс |
| To bring accounts to a balance | Составлять сводный баланс |
| Favourable balance | Активный баланс; положительный баланс |
| Unfavourable balance | Пассивный баланс; отрицательный баланс |
| Cash balance | Кассовая наличность |
| Balance of an account | Остаток счета |
| Balances with foreign banks | Остатки на счетах в заграничных банках |
| Balance in hand | Денежная наличность; наличность кассы |
| Balance of payments | Платежный баланс |
| Balance of payment deficit | Дефицит платежного баланса |
| Debit account | Запись в левой части счета, показывающая задолженность организации |
| Debit of an account | Дебет счета; списание средств со счета |
| Debit balance | Дебетовое сальдо; дебетовый баланс, положительное сальдо |
| Credit account | Запись в левой части счета, показывающая приход актива |
| Credit balance | Кредитовое сальдо; кредитовый баланс, отрицательное сальдо |
| List | Список; составлять список |
| Accuracy | Точность, правильность; тщательность |
| Error | Ошибка, погрешность |
For management of any company to be efficient, extensive and accurate information concerning receipts and payments, assets and liabilities, depreciation of assets and other data about company status are required. Such information being obtained mainly from different records, additional funds and time should be invested in bookkeeping and accounting system.
In general, accounting and bookkeeping mean identifying, measuring, recording economic information about any business, bookkeeping being considered the preliminary stage and part of the larger field of accounting.
The task of a bookkeeper is to ensure the record-keeping of accounting and therefore to provide the data to which accounting principles are applied in the preparation of financial statements. Bookkeeping provides the basic accounting data by systematical recording such day-to-day financial information as income from the sale of products or services, expenses of business operations such as the cost of the goods sold and overhead expenses (накладные расходы) such as a rent, wages, salaries.
Accounting principles determine which financial events and transactions should be recorded in the bookkeeper's books. The analysis and interpretation of these records is the primary function of accounting. The various financial statements produced by accountants then provide managers with the basis for future financial planning and control, and provide other interested parties (investors, the government) with useful information about the company.
Modern accounting system is considered to be a seven-step cycle. The first three steps fall under the bookkeeping function, such as: 1) the systematic recording of financial transactions; 2) the transferring of the amounts from various journals to general ledger (also called "posting step"); 3) the drawing up of the trial balance.
Record keeping of companies is based on a double-entry system, due to which each transaction is recorded on the basis of its dual impact on the company's financial position. To make a complete bookkeeping record of every transaction in a journal, one should consider interrelated aspects of every transaction, and entries must be made in different accounts to keep the ins (receipts) and outs (payments) balanced.