Файл: Понятие хозяйственного учета.pdf

Бухгалтерский учет - это система непрерывного и взаимосвязанного наблюдения и контроля хозяйственной деятельности организации с целью получения текущих и обобщенных показателей. Бухгалтерский учет имеет свои особенности, которые отличают его от других видов учета: осуществляется только на основании документов, оформленных в соответствии с требованиями законодательства; непрерывен по времени (изо дня в день); сплошной по охвату операций (без пропусков каких-либо фактов хозяйственной жизни); использует свои особые способы обработки данных (бухгалтерские счета, двойную запись, баланс и т.д.)

В бухгалтерском учете используют все виды измерителей, однако, особое значение приобретает денежный измеритель. Бухгалтерский учет является информационной основой управления. Показатели, представленные в бухгалтерской отчетности, предназначены не только для внутренних, но и для внешних пользователей (Таблица 1).

Таблица 1

Характеристика пользователей бухгалтерской отчетности

2. Общее понятие и основные положения бухгалтерского учета

2.1 Понятие бухгалтерского учета

Бухгалтерский учёт - упорядоченная система сбора, регистрации и обобщения информации в денежном выражении о состоянии имущества, обязательств организации и их изменениях (движении денежных средств) путём сплошного, непрерывного и документального учёта всех хозяйственных операций.

Предметом бухгалтерского учета в обобщенном виде выступает финансово-хозяйственная деятельность организации. В более конкретном содержании он состоит из многочисленных и разнообразных объектов, которые могут объединяться в две группы:

• объекты, обеспечивающие хозяйственную деятельность организации;

• объекты, составляющие хозяйственную деятельность организации.

К первой группе относятся имущество организации, состоящее из различных видов средств и обязательств, а ко второй - хозяйственные процессы и их результаты.

Для эффективного использования активов необходимо знать, какие его виды имеются в организации и как они размещены, а также источники образования этого имущества и их целевое назначение. Поэтому необходима классификация имущества в двух разрезах:

1) по составу и размещению;

2) по источникам образования и назначению.

По составу и размещению имущество можно подразделить на следующие основные группы: внеоборотные активы, оборотные активы и отвлеченные активы.

Внеоборотные активы подразделяются на основные средства и нематериальные активы. В группу основных средств входят: здания, сооружения, производственные машины, оборудование, транспортные средства, вычислительная техника и др. В процессе использования основные средства постепенно изнашиваются и их стоимость включается в себестоимость продукции (работ, услуг) частями путем начисления амортизации.

Нематериальные активы - объекты долгосрочного пользования, имеющие стоимостную оценку, но не являющиеся вещественными ценностями (право на патентообладателя на патенты, изобретения, промышленные образцы, а также иные имущественные права на объекты интеллектуальной собственности). Нематериальные активы, как и основные средства, переносят свою первоначальную стоимость на затраты производства в течение срока их пользования^[5].

К внеоборотным активам можно условно отнести вложения во внеоборотные активы - средства, находящиеся в пока что неоконченном строительстве, вложенные в приобретение, реконструкцию внеоборотных активов, модернизацию и техническое перевооружение.

Причем часть внеоборотных активов может быть отвлечена или передана во временное пользование другим организациям, например по договорам аренды. В эту группу можно отнести отложенные налоговые активы, образовавшиеся в результате возникновения разницы по данным бухгалтерского и налогового учета.

Оборотные активы подразделяются на следующие группы: материально-производственные запасы, денежные средства, финансовые активы и средства в расчетах.

Значительную часть оборотных активов составляют материально-производственные запасы: материалы, готовая продукция, незавершенное производство и товары.

Differentiation of crimes against human health, responsibility for which is set Art. 111-115, 117, 118, 121, ch. 2, 3, 4 tbsp. 122, h. 3 tablespoons. 123 and Art. 124 of the Criminal Code - the most important condition for the correct qualification of crimes of this group, as compositions of these crimes are related: that "offenses, differing in one or more of the grounds and in need of delimitation."

Signs of serving to distinguish offenses relate to different elements of these compositions. Given the large number of crimes against human health and the even greater number of compositions (if we consider all the basic, skilled, very skilled and preferred formulations of these crimes) and recognizing each of them is independent, it is unlikely to carry out a rational delimitation of each composition separately from each of the following , and the resulting listing in each case the totality of dividing signs (ie the first composition from the second, third, fourth, etc., the second from the third, fourth, fifth, etc.), because this method is very cumbersome , uneconomical and inefficient.

It is more logical to use another method, which consists in distinguishing first group consisted of crimes against human health, with common symptoms, and then individual formulations of these crimes.

Based on the proposed method, the criteria for distinguishing the crimes against human health, or demarcation signs, it is appropriate to allocate conditionally into three groups:

1) general - a criteria to distinguish between the major groups, including the other, of crimes;

2) individual - a criteria to distinguish between basic and preferred formulations of crimes and offenses provided for general and special norms;

3) unit - a criteria to distinguish between basic, skilled and highly skilled compositions of the same type of crime or the qualified and highly qualified offenses between themselves in one type of crime.

Division considered the criteria for these types creates, in my view, an opportunity to make a distinction from the general to the particular, and thereby avoid repetition, which can hinder the perception of differences between the crime.

The general criteria for demarcation of crimes against human health need to include: a) the nature of the harm caused to human health; b) the severity of the harm; c) the form of guilt; g) the age of the perpetrator.

The individual criteria: a) the features characterizing the victim, including his actions and behavior; b) the form and content of the act; c) the situation (condition) of the crime; d) particularly intent; e) The features that characterize the special subject.

For a single criteria: a) the particular object of the crime; b) the features that characterize the victim; c) the content of the act; g) the degree of bodily harm; d) method of the crime; e) characteristics of guilt, particularly intent; g) motive; h) purpose; i) the features that characterize the special subject; k) features characterizing complicity in the crime.

The presence of a differentiating feature necessitates the application of criminal law, which provided for this feature.

From the general criteria specified delineation first two characterize the objective side, the third - the subjective side, and the fourth - the subject of the crimes in question.

The first common criterion - the nature of the harm caused to human health, - allows to distinguish between offenses in which the result is expressed in the form of injuries, consisting of violating anatomic integrity of organs and tissues and their physiological functions or disease except STD and HIV infection or pathological condition resulting from exposure to various environmental factors: mechanical, physical, chemical, biological, psychic. In other words, allocated offenses described in the article. 111 - 115, 117, 118, h. 3 tablespoons. 123 and Art. 124 of the Criminal Code, and offenses in which the result is expressed in disease venereal disease or HIV infection resulting from exposure to biological factors of the environment (they are provided by Art. 121, ch. 2, 3, 4, Art. 122 of the Criminal Code).

ly. 1, 2 and 3 of Art. 111 of the Criminal Code), characterized by only one - the last of these - the object.

The second single criterion - the features that characterize the victim - allows to distinguish between:

a) qualified offenses of intentional infliction of grievous bodily harm, intentional infliction of moderate bodily harm and torture (respectively p. "and" h. 2, Art. 111, n. "b" h. 2, Art. 112 and n. "b" h. 2, Art. 117 of the Criminal Code), in which the victim is a person who performs official duties or performing a public duty, or his family; qualified offenses of intentional infliction of serious bodily injury and intentional infliction of moderate bodily harm (n, respectively. "b"

de, the fourth - to the subjective side, and five - to the subject of crime.

On the first single criterion - features that characterize the victim, including his actions and behavior - demarcated:

a) on the one hand, intentional infliction of serious or moderate bodily injury in the heat of passion, intentional infliction of grievous bodily harm in excess of self defense, intentional infliction of serious or moderate bodily harm in excess of measures necessary to apprehend the perpetrator (Article . 113, ch. 1, 2, Art. 114 of the Criminal Code), when the victims are, respectively: a person who commits illegal or immoral act or characterized by regular illegal or immoral behavior; the person who committed socially dangerous act which constitutes a crime; the perpetrator;

on the other - the intentional infliction of grievous bodily harm, intentional infliction of moderate bodily harm, both in the absence of signs of privilegiruyuschih, responsibility for which is set Art. 111 and 112 of the Criminal Code and in formulations which are not inherent to the victim of these actions or behavior;

b) on the one hand, illegal abortion, provided h. 3 tablespoons. 123 of the Criminal Code, which is the victim of a pregnant woman; failure to render aid to the patient, responsibility for which is set Art. 124, which is recognized as victims of the patient;

on the other - grievous bodily harm by negligence under Art. 118 of the Criminal Code, the victims of which can be any person, other than a pregnant woman or the patient if there is, of course, other features that complement the offenses characterizing the illegal abortion or failure to provide care to the patient.

us bodily harm through negligence, the responsibility for which is set Art. 118 of the Criminal Code is committed by an act or omission;

b) torture under Art. 117 of the Criminal Code, which caused intentional infliction of bodily harm, committed only in the form of action, the content of which is to cause physical or mental suffering through systematic beatings or use other forms of violence; intentional infliction of bodily harm, the responsibility for which is defined in Art. 115 of the Criminal Code, takes the form of an act or omission; act, expressed in the form of action, which does not cause physical or mental suffering through systematic beatings or use other forms of violence.

The third individual criteria - environment (conditions) of the crime - are differentiated:

a) intentional infliction of serious or moderate bodily injury in the heat of passion; intentional infliction of grievous bodily harm in excess of self-defense; intentional infliction of serious or moderate bodily harm in excess of measures necessary to apprehend the perpetrator (art. 113, h. 1, 2, Art. 114 of the Criminal Code), which included the situation (condition) is shown, respectively, in the situation created result of unlawful or immoral acts or unlawful conduct of systematic victim caused the guilty state of sudden strong emotion; in an environment committed socially dangerous encroachment victims forced to resort to the guilty-defense; in an atmosphere of the crime victim, forcing the perpetrator to try to detain him;

b) the intentional infliction of grievous bodily harm and intentional infliction of moderate bodily harm, responsibility for which is set respectively in Art. 111 and 112 of the Criminal Code, precluding their commission in an environment (environment), as described in Art. 113, h. 1, 2 tbsp. 114 of the Criminal Code.

The fourth single criterion - especially intent - is used to distinguish:

a) intentional infliction of serious or moderate bodily harm, the responsibility for which is provided art. 113 of the Criminal Code, characterized by sudden-onset intent due to unlawful or immoral acts or systematic unlawful or immoral behavior of the victim;

b) the intentional infliction of grievous bodily harm or intentional infliction of moderate bodily harm, provided for respectively Art. 111 and 112 of the Criminal Code, which is not inherent in suddenly arisen intention, caused by such acts or conduct of the victim.

On the fifth individual criteria - features that characterize a special subject - delineated:

a) illegal abortion which negligently caused serious bodily injury to the victim, and the failure to provide care to the patient, resulting in the infliction of moderate or serious harm to health of the victim (Art. 3 of Art. 123 and Art. 124 of the Criminal Code); subject these special acts - respectively, a person without a medical education corresponding profile, including previously tried for illegal abortion, and the person obliged to provide assistance to patients in accordance with the law or with a special rule;

b) causing grievous bodily harm by negligence under Art. 118 of the Criminal Code, which is the subject of a general, ie, not possessing the special features of the subject inherent to the subject of crime, responsibility for which is provided h. 3 tablespoons. 123 and Art. 124 of the Criminal Code.

It follows that the considered views and related offenses differ in one or more individual criteria. For example, torture, which caused bodily harm, and intentional infliction of bodily harm - only one criterion (the form and content of the act); intentional infliction of grave injury or injury of average gravity of passion and intentional infliction of grievous bodily harm or intentional infliction of moderate bodily harm - according to three criteria (features characterizing the victim environment (conditions) of the crime, and the peculiarities of intent), etc. Differentiation of crimes against human health in several individual criteria involves the use of combinations of these criteria.

Among the criteria for distinguishing individual crimes of this group the first two relate to the field of object of crime, third and fourth - to the objective side, the next three - to the subjective side, the eighth - to the subject of the crime and the ninth - the composition of crime in general.

On the first criterion, the unit - especially the object of crime - delimited:

a) Special aggravating circumstances intentional infliction of serious bodily injury that resulted in the death of the victim (Art. 4, Art. 111 of the Criminal Code). Crime infringes on two immediate object - public relations, providing life and social relationships underpinning human health;

b) all other compounds (basic, skilled and highly skilled) crime of intentional infliction of grievous bodily harm (h respectively. 1, 2 and 3 of Art. 111 of the Criminal Code), characterized by only one - the last of these - the object.

The second single criterion - the features that characterize the victim - allows to distinguish between:

a) qualified offenses of intentional infliction of grievous bodily harm, intentional infliction of moderate bodily harm and torture (respectively p. "and" h. 2, Art. 111, n. "b" h. 2, Art. 112 and n. "b" h. 2, Art. 117 of the Criminal Code), in which the victim is a person who performs official duties or performing a public duty, or his family; qualified offenses of intentional infliction of serious bodily injury and intentional infliction of moderate bodily harm (n, respectively. "b" h. 2, Art. 111 and n. "in" h. 2, Art. 112), the victim in which the person known to the perpetrator in a helpless condition;

The relevant legal and reasonable qualification of crimes is provided by not only establishing set of objective and subjective features inherent to each of them, but a precise definition of their composition. As rightly pointed VN Kudryavtsev, "setting the characteristic features of this act, rejecting those features that are not inherent to it, gradually deepening and analysis of legal norms and the factual circumstances of the offense, we arrive at a single set of attributes describing the offense and distinguish it from others."