معرفی حسابداری و رشته حسابداری و فواید آن

حسابداری یک سیستم است که در آن فرآیند جمع آوری، طبقه بندی ، ثبت، خلاصه کردن اطلاعات و تهیه گزارشهای مالی و صورتهای حسابداری در شکل ها و مدلهای خاص انجام می گیرد. تا افراد ذی نفع درون سازمانی مثل مدیران سازمان و یا برون سازمانی مثل بانک ها، مجمع عمومی سازمان مورد نظر و یا مقامات مالیاتی بتوانند از این اطلاعات استفاده کنند. به همین دلیل فردی که تحصیلات دانشگاهی ندارد، بیشتر دفتردار است تا حسابدار. چرا که گزارشهای این دسته از افراد مطابق استاندارد نیست و پردازش کافی نمی شود و بیشتر تراز حسابها می باشد. برای مثال یک حسابدار تجربی نمی تواند براحتی بین دارایی کوتاه مدت و بلند مدت تفاوت قایل شود و یا نمی داند که چگونه باید معاملات ارزی را در دفاتر ثبت کرد.
حسابداری به عنوان یک نظام پردازش اطلاعات، داده های خام مالی را دریافت نموده، آنها را به نظم در می آورد.
محصول نهایی نظام حسابداری گزارش ها و صورت های مالی است که مبنای تصمیم گیری اشخاص ذی نفع (مدیران ، سرمایه گذاران ، دولت و ...) قرار می گیرد.

 

هدف :

حسابداری یک سیستم است که در آن فرآیند جمع آوری، طبقه بندی ، ثبت، خلاصه کردن اطلاعات و تهیه گزارشهای مالی و صورتهای حسابداری در شکل ها و مدلهای خاص انجام می گیرد. تا افراد ذی نفع درون سازمانی مثل مدیران سازمان و یا برون سازمانی مثل بانک ها، مجمع عمومی سازمان مورد نظر و یا مقامات مالیاتی بتوانند از این اطلاعات استفاده کنند. به همین دلیل فردی که تحصیلات دانشگاهی ندارد، بیشتر دفتردار است تا حسابدار. چرا که گزارشهای این دسته از افراد مطابق استاندارد نیست و پردازش کافی نمی شود و بیشتر تراز حسابها می باشد. برای مثال یک حسابدار تجربی نمی تواند براحتی بین دارایی کوتاه مدت و بلند مدت تفاوت قایل شود و یا نمی داند که چگونه باید معاملات ارزی را در دفاتر ثبت کرد.

حسابداری به عنوان یک نظام پردازش اطلاعات، داده های خام مالی را دریافت نموده، آنها را به نظم در می آورد.

محصول نهایی نظام حسابداری گزارش ها و صورت های مالی است که مبنای تصمیم گیری اشخاص ذی نفع (مدیران ، سرمایه گذاران ، دولت و ...) قرار می گیرد.

ماهیت :

یک حسابدار متخصص، در آینده می تواند مدیر مالی یک سازمان یا شرکت گردد یعنی می تواند به مدیریت یک شرکت ایده بدهد که منابع موجودش را در چه راههایی سرمایه گذاری نماید تا استفاده بهینه کند و یا اگر شرکت به منابع مالی جدید نیاز داشت یک مدیر مالی بر اساس دانش آکادمیک خود می تواند بگوید که از چه طریقی باید تامین مالی کرد. و مجموع این فعالیت ها خارج از توانایی یک حسابدار تجربی است.

«حسابداری یک سیستم اطلاعاتی است که با فراهم کردن اطلاعات لازم کمک می کند تا سرمایه گذارها، اعتبار دهندگان، مدیران و دولت نسبت به مسایل اقتصادی بهتر بتوانند، تصمیم بگیرند. برای مثال اگر شخصی بخواهد در یک شرکتی سرمایه گذاری کند، تمایل دارد که وضعیت مالی آن شرکت و یا نتایج عملیات آن شرکت را در طی سالهای قبل بداند. موضوعاتی که به صورت گزارشهای مالی توسط حسابداران تهیه می شود.

«حسابداری به منظور جوابگویی به نیازهای انسان به وجود آمده است. به همین دلیل با گذشت زمان و به موازات گسترش فعالیت های اقتصادی و افزایش پیچیدگی آن ، هدفها و روشهای حسابداری برای جوابگویی به نیازهای اطلاعاتی، توسعه یافته است. چرا که اشخاص، شرکت ها و دولت برای تصمیم گیری در مورد توزیع مناسب منابع مالی نیاز به اطلاعاتی قابل اتکا دارند که این اطلاعات را به یاری حسابداری می توان به دست آورد. از سوی دیگر انجام سرمایه گذاری یکی از مواد ضروری و اساسی در فرآیند رشد و توسعه اقتصادی کشور است و سرمایه گذاران نیز از بعد عرضه سرمایه، تا حد امکان سعی دارند منابع مالی خودرا به سویی سوق دهند که کمترین ریسک و بیشترین بازده را داشته باشد. یعنی به دنبال برآورد ریسک سرمایه گذاری ها خواهند بود. این در حالی است که یکی از مبانی اساسی برای محاسبه ریسک بازار شرکت ها ، استفاده از اطلاعات تولید شده توسط سیستم حسابدای است.

رشته حسابداری از جمله رشته هایی است که از داوطلبان هر سه گروه آزمایشی ریاضی و فنی ، علوم تجربی و علوم انسانی دانشجو می پذیرد.

آینده شغلی ، بازار کار ، درآمد:

به نظر می رسد فارغ التحصیلان دوره های تحصیلات تکمیلی این رشته، آمادگی و پختگی بیشتری برای حضور در بازار کار دارند.

نتیجه یکی از تحقیقات دانشگاه «کلمبیا» مبنی بر این بود که از از دهه 70 به بعد همه شرکتهای موفق، شرکتهایی بوده اند که مدیر آنها تحصیلات مالی داشته است. چون از این دهه به بعد اطلاعات نقش مهمی پیدا کرده است و مهمترین اطلاعات نیز، اطلاعات مالی است که تاثیر بسیاری در تصمیم گیری روسای شرکت ها دارد.

«فرصت های شغلی یک حسابدار بسیار گسترده است و از پایین ترین سطح تا بالاترین سطح را در بر می گیرد. و با وجود این که در دانشگاههای مختلف کشور اعم از دولتی ، غیرانتفاعی و آزاد، دانشجویان بسیاری در رشته حسابداری تدریس می کنند اما تعداد فارغ التحصیلان بیکار این رشته از بیشتر رشته ها کمتر است. چون از یک موسسه کوچک گرفته تا بزرگترین کارخانه های کشور حداقل برای تهیه اظهارنامه مالیاتی به حسابدار نیازمند هستند.

همچنین دانش حسابداری در بخش مالیات کاربرد وسیعی دارد. چون محاسبه سود به یاری حسابداری امکان پذیر است و تعیین مقدار سود نیز مبنای محاسبه مالیات شرکتها اعم از دولتی و خصوصی می باشد.

فارغ التحصیلان این رشته پس از اتمام تحصیل می توانند در سطوح مختلف و شاخه های متفاوت عهده دار انجام امور مالی گردند که شرح آن چنین است:

الف) حسابداری

فارغ التحصیلان می توانند در کلیه موسسات و واحدهای تجاری، اعم از دولتی یا خصوصی به عنوان حسابدار در شاخه های زیر مشغول کار شوند:

حسابداری مالی: در کلیه شرکتها و موسسات تجاری و غیرانتفاعی.

حسابداری صنعتی : در کلیه واحدهای صنعتی و شرکتهای تولیدی.

حسابداری دولتی : در کلیه سازمانها و ادارات دولتی به عنوان حسابدار یا عامل ذیحساب.

حسابداری مالیاتی : در ادارات دارایی.

حسابداری بیمه : در موسسات بیمه .

حسابداری بانکها : در شعبه ها و سرپرستی بانکها .

حسابداران پس از مدتی اشتغال به کار حسابداری می توانند در سمت مدیریت مالی واحدهای تجاری ، ایفای نقش نمایند.

ب ) حسابرسی

فارغ التحصیلان رشته حسابداری قادرند با توجه به شاخه های حسابداری در بند الف در حرفه حسابرسی شاغل شوند. شاغلان حرفه حسابرسی در یک تقسیم بندی کلی به دو گروه اصلی تفکیک می شوند :

حسابرسان داخلی : این گروه از حسابرسان ، کارمند واحد مورد رسیدگی هستند، و در واقع رابط میان هیات مدیره و شرکت بوده و گزارش رسیدگی خود را به طور هفتگی ، ماهانه یا سالانه به مدیرعامل و هیات مدیره ارایه می دهند . این گروه از حسابرسان عملیات داخل واحد تجاری را رسیدگی می کنند.

حسابرسان مستقل: این گروه از حسابرسان، افرادی هستند که در موسسات حسابرسی مشغول کار هستند و بر اساس قرارداد میان شرکتها یا سازمانها با این موسسات، عملیات حسابداری و مالی واحد تجاری را بر اساس اصول و موازین حسابداری مورد رسیدگی قرار می دهند و گزارش خود را به مجمع عمومی صاحبان سهام ارایه می کنند. در واقع حسابرسان مستقل رابط میان صاحبان شرکت و هیات مدیره شرکت می باشند.

در حال حاضر در ایران ، سازمان حسابرسی به عنوان یک سازمان دولتی ، بزرگترین موسسه حسابرسی است و در کنار آن سایر موسسات حسابرسی دولتی و خصوصی مشغول فعالیت می باشند.

توانایی های مورد نیاز و قابل توصیه:

داشتن شم ریاضی در رشته حسابداری از اهمیت بسیاری برخوردار است. به همین دلیل دانش آموزان رشته ریاضی در این رشته موفقتر هستند. البته این بدان معنا نیست که دانش آموزان رشته علوم انسانی قادر به ادامه تحصیل در رشته حسابداری نیستند بلکه باید تلاش کنند تا از دانش ریاضی خوب و یا حداقل متوسطی برخوردار باشند.

همچنین یک حسابدار باید بتواند بخوبی گزارش کارهای خود را ارایه دهد. بنابراین باید در ادبیات فارسی مسلط بوده و نگارش خوبی داشته باشد. این ویژگی بخصوص در سطوح بالاتر این رشته یعنی حسابرسی و مدیریت مالی اهمیت بسیاری دارد.

در آزمون هر سه گروه آزمایشی درس ریاضی به عنوان مهمترین درس این رشته ضریب 4 دارد.

دانشجوی حسابداری باید صادق و رازدار باشد چون در آینده تمام اسناد و مدارک یک سازمان را در اختیار دارد و اگر فرد رازدار و در کل با اخلاقی نباشد لطمات زیادی به آن شرکت و در نهایت به جامعه وارد می آورد. این مساله بخصوص در حسابرسی اهمیت بیشتری دارد زیرا اگر یک حسابرس که وظیفه بررسی گزارشات مالی یک سازمان و تایید صحت و سقم آن را بر عهده دارد، درستکار نبوده و یا شهامت ابراز مشکلات را نداشته باشد، می تواند به نابسامانی های اداری و مالی یک جامعه دامن بزند.

و بالاخره یک حسابدار برای موفقیت در این دنیای پر از رقابت و تغییر و تحول باید خلاق، مبتکر، صبور و منضبط باشد.

علاقه به امور مالی و تجزیه و تحلیل های آن، عامل موفقیت دانشجوی حسابداری است.

وضعیت ادامه تحصیل در مقاطع بالاتر:

تا مقطع دکترا امکان ادامه تحصیل وجود دارد.

نظر یک فارغ التحصیل مشغول به کار در این رشته :

دانشجوی این رشته باید تحمل ساعتها کار در پشت یک میز و صندلی و سرو کار داشتن با اعداد و ارقام را داشته باشد. همچنین باید دقیق و منظم باشد تا در جمع بندی اعداد و ارقام دچار مشکل نگردد.»

وضعیت نیاز کشور به این رشته در حال حاضر:

آموزش حسابداران و شرکت موثر آنها در فراهم آوری اطلاعات مالی دقیق و قابل اعتماد، و تجزیه و تحلیل این اطلاعات برای توسعه پایدار در کشور در حال توسعه ای مانند ایران اهمیت فراوانی دارد. چرا که وجود اطلاعات دقیق، اعتماد برانگیز، بموقع و مربوط به فعالیت های اقتصادی، نه تنها لازم بلکه حیاتی است. علاوه بر این اطلاعات مالی حاصل از فعالیت های اقتصادی که بوسیله نظام های حسابداری گزارش می شود، می تواند از انحراف مسیر پیش بینی شده ، اتلاف منابع اقتصادی و اخلال در برنامه های توسعه اقتصادی جلوگیری کند.

دکتر ثقفی نیز در این باره می گوید:« چون این رشته فقط به کلاس و معلم نیاز دارد متاسفانه در سالهای اخیر، بسیاری از شهرهای دورافتاده که حتی یک حسابدار مجرب و متخصص ندارد، رشته حسابداری را با استفاده از اساتید کم تجربه دایر کرده است و در نتیجه فارغ التحصیلان دانشگاههای فوق حسابدارانی ناکارآمد هستند که نمی توانند، جذب بازار کار شوند. البته آنچه گفته شد شامل حال فارغ التحصیلان توانمند این رشته نمی شود چون هر فرد سرمایه گذار و هر موسسه اعتباری برای سرمایه گذاری یا اعتبار دادن به حسابدار نیاز دارد. »

نکات تکمیلی :

چند سال پیش وقتی که آقای . ت ریاست یکی از کارخانه های ایران را بر عهده گرفت با اخم های در هم و چهره های عبوس کارگرانی روبرو شد که 6 ماه بود حقوق نگرفته بودند و امید چندانی نیز به رییس جدید نداشتند. اما رییس جدید که فارغ التحصیل رشته حسابداری بود با مدیریت قوی و درست خویش نه تنها کارخانه مورد نظر را از ورشکستگی نجات داد بلکه امروزه این کارخانه یکی از بهترین کارخانه های کشور است که محصولات آن به خارج از کشور صادر می گردد و در حال حاضر نیز نحوه کار رییس یاد شده به عنوان یک شیوه نوین در دانشگاهها تدریس می شود.

آنچه خواندید سرگذشت واقعی یکی از کارخانه های کشور است

ترجمه چند مقاله انگلیسی به فارسی

Effect of accounting standards in Iran comparability stock companies financial statements
Introduction:
Activity accounting services, its main task of preparing and presenting information that is actually beneficial in economic decisions. Existential philosophy of accounting information system, providing services to individuals and groups that various quantitative and qualitative information to achieve their goals, used to bring the action. In this context, system task accounting is responsible for providing information that normally has a financial nature. Playing this task and respond to information needs Users require preparation and presentation of information in line with reasonable and desirable selection acting through different mechanisms available for the allocation of scarce economic resources in the process of trade and economic operations will be useful. Accordingly, the information needs of individuals and groups active in the field of economics is essential! So much so that accounting system durability and survival, depends on establishing a continuous interaction with the surrounding environment is. Optimal investment decisions for the business units and to express better allocate scarce resources in the community requires accurate financial information are transparent and comparable. There is a lack of information or misleading information causes adverse economic Tsmymmgyryhay resulting in loss of economic resources, destruction of capital markets and ultimately economic backwardness and poverty and welfare is reduced. Pyshshrthay a foundation for confidence of investors and creditors for constructive economic activities flourish and ultimately economic, preparation and presentation of performance information that financial decisions, economic and commercial benefits to be located. Such information also working to establish the activity and effectiveness of capital markets to help lead government policy makings and Brnamhryzyha in economics and business units will manage operations. Now developed countries, the financial statements as the most important source of information to reflect the performance results and financial position and cash flows is known as business units and therefore the fundamental principles of preparation of financial statements is a very important. Principles of preparation of financial statements to the accounting standard is known to have characteristics such that a uniform basis for the preparation of official statements and cause adaptation methods and accounting procedures, and ultimately provide comparability to financial statements.
The main goal of accounting information useful for Users financial statements for financial decision-making is. The information is provided in the financial statements will be useful if the quality characteristics of financial information may have. One of these quality characteristics, is Mqays·hpzyry financial statements. Providing the necessary conditions to compare financial information during different periods of a business unit, financial information enables Users who study trends, strengths and weaknesses of a business unit to evaluate. Users of financial statements in order to be able to help optimize this case and the correct economic decisions are taken, requires a set of financial information with high comparability in financial statements are dominant. Comparability of financial statements under accounting standards ever be achieved because the accounting standards to determine methods and procedures with accepted accounting practices reduce the diversity that this current financial statements to compare their ability to eventually achieve commercial units will be.
Since the Iranian accounting standards and benchmarks identified and measured in terms of assets, liabilities, income and expenditure in the financial statements, including company financial statements to specify Stock Exchange accepted, follow these standards as far as acceptance is important in auditing financial statements annual business units to observe these standards is dependent. In accordance with paragraph 4, Clause 2 of the Audit Organization and the Statute and Article 6 Audit Organization, development and expansion of duty principles and auditing standards and accounting has been assigned to the organization and also in accordance with paragraph (g) Article 7 The legal statute Audit Organization, Reference expertise and formal accounting and auditing principles and standards in our country is auditing organization.
The Organization Committee in 1371 developed guidelines Accounting Officer Accounting Standards in Iran. The committee in 1373 Draft Declaration 9 accounting guidelines and framework preparation and presentation of financial statements (Publication 96) released.
More work, a draft five other accounting guidelines statement (Publication No. 106) in 1375 for the poll was published. Accounting guidelines set in 1378 for the first two years, entered into force. Committee developed guidelines based on Board approved accounting organization operating Rename Accounting Standards Committee had, according to the feedback guidelines and accounting theories Expert Group on Standards for Management and the Technical Committee and obtaining ratification bill to the General Assembly, Standard No. 1 from 22 financial statements for the fiscal period starting from 1.1.1380 and then it is in force.
Accounting Standards Committee continue its work with three other accounting standard (23 to 25) financial statements for the financial periods beginning after 01/01/1381, and is in force.

If the above date in the application of accounting standards in reporting and auditing financial statements that they are principles and criteria determined by the Audit Organization of Iran noted that standard, is not observed in any of the authorities will not be usable. But in the process of standard development should always consider it to be caused Mqrrshdh standards comparability in financial statements and after many years development control standards with no Mqays·hpzyry above financial statements financial statements years before the development of international standard is used.
But before Iran developed accounting standards, lack of formal and uniform principles for the preparation of financial statements of many companies including the companies accepted the Stock Exchange, accounting standards and international accounting standard in some countries, including America, Britain, Australia, Canada and Accounting standards in other leading countries in the Astandardgzary, preparing financial statements became the criterion. But after the Iranian accounting standards and develop these principles into force, all companies, including companies accepted the Stock Exchange were required to observe these principles.
But since the guidelines and accounting standards in many cases with international accounting standards and America and Canada and other countries where accounting standards before they Accounting Standards financial statements prepared in Iran criterion was not consistent, it was thought that the lack of policy stability and uniform accounting methods used in before and after the Iranian Accounting Standards comparability of financial statements raise the following question. Therefore, in this study, researchers of all procedures used by companies in the study accepted the Stock Exchange after the required accounting standards before it is studied.


Realm of time and place
Geographic scope of this study accepted companies in Tehran Stock Exchange is.
Since the decision to establish official principles and develop uniform guidelines on 1/1/1378 with a gradual start and continued since the company accepted the Stock Exchange before 01/01/1378 methods and arbitrary procedures After compiling the standard required to implement standardized, comparison of financial statements in the years before the standards required by each other and in the years after the standards required to avoid each other, and all procedures used in the years before the development of guidelines and standard procedures on 1.1.1378 with all used in the years following the standards required by the latest standard (standard accounting and retirement plans), which is the date on 1/1/1384, has been compared .

Why Financial Accounting Standards Board is a conceptual framework?
Introduction : Set of assumptions based accounting theory, definitions, principles, concepts and how their inference that the infrastructure developed by accounting standards bodies and foundation related to the report comprise accounting. In this context, accounting theory, created a conceptual framework of reference that brings specific accounting rules are developed based on this framework. In each country, the aim of compiling a conceptual framework, providing guidance in the framework of general and universal features of the country situation and appeals rights and interests in Astandardhast Bhtvrykh Users, Producers and accounting reports and financial statements generally balance is preserved. In addition to providing a conceptual framework has guided Tdvynknndgan accounting standards related to different topics, can decision-making bodies, managers of economic units and individuals beneficiary, beneficiaries and interested in issues than accounting judgments and standards to help Tdvynshdh.
Considering the importance of the topic, many years ago, professional accountancy bodies in some countries, a leading accounting, developed the conceptual framework and have their own agenda. The most famous of the Islamic Republic, the United States Financial Accounting Standards Board has. This committee contains measures can be Mvzndhay points.
This article provides a vote of two senior specialists Financial Accounting Standards Board, which deals with fundamental issues about the plan to be conceptual framework have been discussed.

What is the conceptual framework?
Conceptual framework of a set of overall goals and principles associated with the overall goals and objectives and set specific financial reporting principles and main concepts to achieve these goals, marking. These concepts, tips for selecting events, transactions and circumstances that should be considered as well as tips on how to identify and measure, summarization and reporting them is considered. Financial Accounting Standards Board so far has issued seven concept statements that include the following key issues are:
1. Objectives of financial reporting business units,
2. Qualitative characteristics of accounting information,
3. Elements of financial statements business units,
4. Financial reporting purposes nonprofit organizations,
5. Recognition and measurement of business units in the financial statements,
6. Elements of financial statements (which replaces Statement No. 3 is ),
7. Using cash flows and current values in accounting measurement.

The committee, a concept first statement in 1978 and his last in 2000 it has published in the present circumstances in another statement Codification no. The Concept Statement No. 6 replace the concept statement No. 3 has also to non-profit units, plus units Drbrgyrd profit.

Impact on accounting conceptual framework what ?
Concept statements generally do not impact directly on operations and accounting changes in generally accepted accounting principles cause or modification, adjustment or interpretation of existing accounting practices or standards will not disclose personal information. The statement also changes in accounting methods or disclose information with these conflicting concepts Nmysazd necessary. Therefore, the conceptual framework developed through the influence of new accounting standards affect accounting operations.

Why a conceptual framework is needed and who will benefit from it? Astfadhknndh original conceptual framework, because the Financial Accounting Standards Board conceptual framework, Principles and Standards for the concepts needed for solving problems in accounting and reporting to board leaves. Board of these concepts to analyze issues and provide recommendations to correct its benefits. So, the concepts based on the discussions board issues raised form and on the Board deciding on specific standards are helping. In fact, discussing the concepts of the fundamental principles of Standards provides, and ultimately, any conclusion about the conceptual framework based on standards takes place.

Conceptual framework, a basis for logical reasoning to select different approaches in developing and Astandardhast Although all responses but does not provide the necessary range of choices that must be made, eliminating the issues with them is a contradiction, and tighter limits choice is Extended. Conceptual framework development process increases efficiency standards because there is too it, the debates and discussions on important topics like this at times are not consecutive. In addition, a conceptual framework to increase efficiency in internal and external communication and also plays a role by providing a set of terms and a framework for reference in various subjects, many facilities to discuss technical issues by the Board provides. As a result, communication between the Board and its supporters, especially those negotiations and preliminary design review their proposals with greater ease is established. Conceptual framework also reduce political pressures on accounting judgments is presented.

 

Help develop a conceptual framework for accounting standards and background for the preparation and presentation of financial information and related Ghyrmaly available and generally provide an impartial and neutral. Impartial information, useful information for the Users information about investment and credit decisions, and brings together this way, the background to promote public interest through efficient allocation of resources provides. Conceptual framework, in promoting the efficiency of capital markets and other markets is effective.
Standards authorities to reduce the effect of individual smart decisions Astandardgzary conceptual frameworks of use agreement. This lack of agreement on conceptual frameworks may be the problem that caused the process of compiling standards on principles quite different from what is necessarily based on the decision and the only smart person based on Board comments and done. In this case, Hvrngrn Charles T. (Charles T. Horngren) well-known accounting professor with a background in board membership accounting, Financial Accounting Standards Advisory Council and the Financial Accounting Foundation Board of Trustees has said: "due to accounting profession that is not fully integrated , each of us to develop the conceptual framework Zdhaym special. Meanwhile, some good Bhnhv defined and coherent frameworks and others, are vague and poorly presented. "

He adds: "In any point of time, we hear that more people achieve their desired results from a complex chain of reasons we feel are loose interest. While, perhaps, sometimes, our own thinking is sound that reaches my ears. My experience as an Accounting Principles Board, has taught me many lessons. A more important lesson is that our propensity for processing and unutterable about the reasons that we have our own previous results remain unchanged. "
Environment in which the conceptual framework based on personal Astandardgzary Astandardgzar takes place, only if an agreement on issues that are enough conceptual frameworks must adapt with time. However, this agreement is temporary because the Board also reviewed changes to their conceptual frameworks and collections of people is changing continuously. Thus, members of a Standards Board about the topic may be similar or even identical to completely different results than previously reached to achieve. Because each group of standards may not equal with other standards and past decisions, future decisions may not tell. In other words, the process of randomly Astandardgzary process more or less at the moment comes. Moreover, without a conceptual framework, logical arguments do not feasible because then, for proper accounting position in dealing with a particular transaction, providing no definitions required. Proper accounting of this approach from the perspective of others Bhnsbt consistent with Accountants Accounting Legislation Committee official procedures and approvals America depends on the accounting board.

Financial Accounting Standards Board of the conceptual framework is not only Astfadhknndh. When the objectives and concepts to determine the direction and components used in financial reporting credibility of financial reports to promote quality finds. In these conditions, a conceptual framework to develop standards and has Mrtbtbahm internal consistency, and helped producers and users of financial reports based on reports that a coherent set of standards, developed during a period of time and not created in a special moment came, use.
Users of financial information to a conceptual framework that helps better understanding of financial information and to find its limits. Within this framework, a framework that can see the results for understanding the standards and is used by somebody who used standards continues, Hsabrsany financial reports, test results and their students and Professor of Accounting, is used.

Motivation Financial Accounting Standards Board developed a conceptual framework for what?
In fact, the motivation for the Financial Accounting Standards Board developed a conceptual framework can be obtained from all Tngnahayy bring its predecessor, the Accounting Principles Board has experienced. Accounting Principles Board of the beginning of his career it was for their decisions to provide conceptual principles. Accountants Special Committee on Official America in 1958 in his report that led to the birth of Accounting Principles Board was announced that the Board should also on accounting concepts and standards to work on the basic concepts for meaningful standards be provided. Accounting Principles Board in this regard two field study on the accounting assumptions and brings Bhanjam after review these studies concluded that the recommendations in this area generally is done with basic accounting principles that currently available Mvrdqbvl located in different is.
Considering the problems of lack of conformity with accounting principles board opinions conceptual guidelines available, the official Accountants America in 1964, another special committee to review applications related to accounting principles formed. Among the recommendations presented by this committee, this was also recommended that the accounting board, as a conceptual framework to guide decisions to make and implement these recommendations, Accounting Principles Board, Statement No. 4 released in 1970. However, the Board initially accepted accounting principles that statement number 4, a descriptive statement is not authoritative and should instead focus on what is and what is available on the Financial Accounting insists. Thus, when a statement number 4, could not help necessarily retrospective strong Hyytasvl Accounting Standards to be considered.

After that, due to criticism from Hyytasvl Accounting, Accountants Official America two studies, one Bhryast Francis M. Voight (Francis M. Wheat) and other Bhryast Trvblad Robert M. (Robert M. Trueblood) review process in order to develop accounting standards and reporting purposes financial formed. Based on committee recommendations Trvblad, Financial Accounting Foundation and the Foundation was formed, the Financial Accounting Standards Board caused. Finally, another study reported basis Voight released subject to Financial Accounting Standards discuss the contract.
In 1973 when the Financial Accounting Standards Board began its activities in one of the topics on the agenda was the review of financial reports had goals. The project report on the result that as Trvblad was released and what was planned in the report as Trvblad financial reporting objectives was discussed was concentrated. Financial Accounting Standards Board based on their work because of financial reports, what goals should be placed. This led to the fundamentals were good and which are based on the framework concept was developed.

How others have developed their conceptual framework?
Followed by Financial Accounting Standards Board, other standards bodies develop their actions began to develop a conceptual framework. International Accounting Standards Committee International Accounting Standards Board, which has become Canada and subsequently Australia and New Zealand and England in 1999, their conceptual frameworks were developed and presented. This conceptual framework similar references Standards Financial Accounting Standards Board based on the basic goals are to be based on its financial reports, investors and creditors need information in investment decisions and credit provider. Conceptual frameworks Tdvynshdh by various references to each other, but with the same total time is not equal.

What future conceptual framework?
Financial Accounting Standards Board revised plans limited the definition of debt and has proposed Halhazr Feasibility work for this debt and how to recognize them in its agenda and is determined with a broader vision and commitments should consider how to identify them. Need to study this issue through projects that have been recently made sense. Review broader issues could include revenue recognition in Brgyrd. Increasing concerns about these issues has intensified the need for revision.
In addition, the International Accounting Standards Board of existence can lead to much improve the quality framework will be conceptual. This committee, as part of its activities following the increase in the level of coordination of international accounting standards and in so doing reduce the possibility of studying differences in conceptual frameworks developed by national professional bodies - such as the Financial Accounting Standards Board - is. With this work, conceptual frameworks, or at least parts of them are re-considered.
Is mentioned that none of conceptual frameworks, including the conceptual framework developed by the Coward Financial Accounting Standards Board or International Accounting Standards Board and others are not in fact complete. For example, in cases where the Financial Accounting Standards Board conceptual framework for the presentation and disclosure of financial reports and forecasts had to be outside the case of the original text were disclosed in their financial reports have not been observed. In addition, certain aspects of the conceptual framework, such as recognition and measurement is still incomplete.
On the other hand, conceptual frameworks also faced with another problem. Most parts of Financial Accounting Standards Board conceptual frameworks in two decades have produced. Since then, business and financial developments and changes undergone profound and complex Bhnhv has been growing. As a result, more and different issues in today's world of complex issues that time there has developed a conceptual framework. For this reason, in some cases, updating a conceptual framework may also be desirable and needed to issues of today and tomorrow will match.



===============================================

Fifo method compared with the average industrial accounting

Methods of reporting cost of production: 1 - average method:
In this way, inventory cost during the construction period of the beginning of the course fees will be added and built on products will be Prorated.
2 - The first sentence of the first incoming method (fifo):
Previously this method, all stock prices during the early period of construction and added costs to complete them separately is shown.
Compare:
Using both average and fifo has certain advantages and does not seem that any of these methods more accurate than another, or be a significant advantage. In general, select any of the methods depend on decision management and business units and the existing conditions shall govern, but the fundamental difference between these two methods in fact related to the goods during the first period of construction is in various offices.
Average cost method for manufacturing the first products during the course material costs, wages and factory overhead, and then added the Drvh Previously a unit cost of goods made to the division shall collect fees equivalent to the completed sections are obtained. But fifo method cost Previously goods during the first period to build a separate and distinct variety of other expenses in the period shown, and the costs it takes to complete the total cost they represent part units is then transfer to a circle.
Meanwhile, one of the problems is that the fifo method if several different cost Previously simultaneously and separately used to give many details in the report need to insert our production cost, which may fifo method and a complex method Please consider incorrect.



Accounting industry - some basic concepts based on tracking cost management accounting activities, and balanced assessment of economic value added, cost-based detection and assessment activities provide balanced information to the managers decision which led to the creation Gyryhayy values need to be. Economic value within the collector's decision, and performance criteria that Mhrkhayy management to create value is sparking.
For a greater understanding of concepts based on activity cost tracking, and balanced assessment of economic value to the business can be likened to football. Coach a football team to several factors needed for success. For example, to obtain a blow station, to obtain Corner, providing a strong defense and having a good goalkeeper. But the end of the race the only thing that is important is that we won or we lost the game rather than a few corners or hit the station have earned. The business manager for a lot of success criteria is necessary. Activity based cost tracking and evaluation criteria are balanced manager in decision making and help deliver a breakthrough, but there simply because of the use of these criteria is success?
The fact that successfully manage to achieve these criteria requires defining granted, but the company won or lost economic value is economic value added with the use of managers to use information to create value and asked the owners are motivated. Organizations need to cope with today's dynamic and complex business environment to continue to survive due to the development of competitive markets on the one hand and pressure from other investor meetings managers and explain the criteria for determining the value of accurate and transparent measurement led organizations Systems Traditional performance measurement and reward that were created decades ago and they reviewed them again Byazmaynd be correct and whether the basis for decision-making have been Atkayy or not? Currently, most measurement techniques that are based on accounting frameworks based on economic theories are built.
But really what companies need a framework to use? When running a new framework this means that companies should ignore the other frameworks?
This article three tracking framework based on activity costs, value added and balanced assessment of the economy that use them widely in the industry is rising to be discussed. Although this article briefly describes these three framework, but further answer the question whether we can handle this within the framework of the simultaneous use of resins or with both?
This article states that this framework and actually supplement Hmdygrnd overwrought when together they can be very effective.

Activity based cost tracking
With a variety of products and customers become an organization, allocation of overhead costs and also something misleading garbler cost products or services are special. As we know, cost tracking system based on activity and cost tracking system in terms of how the traditional allocation of overhead costs differ with each other. This difference is shown in Figure 1. This means that traditional navigation system costs, overhead costs based on only a stimulant that can cost volume production, direct labor hours, machine hours or direct wage rate is multiplexed and can not be the basis for true multiplexing overhead costs created brought, because, for example, a product that it is short cycle manufacturing operations may amount Ghyrmtnasby warehouse costs or take advantage of weekly. Therefore, the traditional form of industrial accounting wrong message to managers. But the navigation system based on activity costs, overhead cost sharing consists of two phases that first major activities are identified and overhead costs in proportion to the resources that are consumed in each activity to activity allocation. Overhead costs allocated to each activity is called the accumulated activity 4. After allocation of overhead construction activities in the first stage, five stimuli appropriate to the cost of each activity are identified. Then in the second stage of the cumulative cost of each activity to stimuli than the amount consumed in the cost of each product lines, these lines are allocated. This navigation system can cost better information for strategic management decisions and to provide added value recognition spending without help. Thus, activity-based cost tracking, cost tracking and production quality improves.
Managers for the company, can improve performance requires understanding how the interaction with other cost measures are functioning. This balanced assessment techniques help to solve.

Balanced Assessment Companies gradually developing property is separated from management and accountability responsibilities discussions occur, which means that managers are accountable against the owners should. With distinction from the owners and managers of the fact that owners have little knowledge of finance and information reported by management to rely on their performance evaluation and management require the use of assessment had to be measured (eg in management literature there is not something that someone can not take much to run it), but if this measure only relies on the figures and financial information may not be the basis for correct judgments and decisions created. One reason is that the managers responsible for the reported figures and financial information and data may be reported to the company is not a reflection of actual performance. Of course, if the managers of financial data and accurate real time reporting just have to rely on this information in evaluating management performance is not enough. Suppose further understand the subject company in two consecutive years with the same interest, but actions in the second year in order to attract more customers to do or to hold training courses to increase skills and expertise of the staff has. Increase customer satisfaction by selling more and sign followed by greater future profits and the other to increase skills and expertise of the staff increase productivity and efficiency will be. But if only the company's financial performance as we participate in both courses had the same performance but the fact is that in the second year performance is better. Balanced assessment, organizational performance from the perspective of four key measures to:
• Finance
• Customer
• internal company procedures
• training and development.

Each comment will be two to five criteria that these criteria should be set after the implementation strategy.
Therefore, a balanced assessment of performance of the organization after financially and also to measure the Ghyrmaly.

Balanced assessment by Kaplan and Norton (Robert Kaplan & David Norton )
In order to convert prospects and strategy 6 7 8 goals was presented. Strategy, how an organization's compliance capabilities with market opportunities in order to realize the objectives of the organization to explain. Therefore, the purpose of strategy implementation, achieve the goals set is. Balanced assessment with a focus on measuring performance and compliance with strategy, plays an important role in the development organization offers. This innovation thinking than many managers how to manage change in organizations. Now their strategy more carefully and provide clear and organized as an integrated set of activities appropriate to consider the strategy and performance measurement system associated with the known.
Balanced approach to assessment that measure actual performance (both financial and also after the Ghyrmaly) in comparison with pre-determined objectives to shows us how our chosen strategies toward company goals trend has Moghaddam and priorities and strategies for achieving the goals set us to introduce even a framework for implementation strategies for the organization to the company. In fact, a balanced assessment management tool to achieve Hdfhast. Research has shown that organizations that properly designed systems to measure performance in the field of use can better manage it, so they are more likely to succeed. If properly implemented balanced assessment is accurate management framework offers managers in tracking various factors that affect performance helps. 9th grade leaf collection of raw data 10 in which long-term goals, standards, short-term goals and innovations from the perspective of each insert is to understand the performance manager helps. Managers in building criteria balanced performance to help present and future. Financial measurements are typically retrospective variables that past performance will reflect the manager. On the other hand the cost of training an example of prospective indicators on customer satisfaction and that affects the survival of the company. Therefore, a balanced assessment of performance measurement Ghyrmaly (customers) make changes and improvements in management and a basis for decision-making creates. Balanced assessment of the leading companies in a clear light the same way and with greater profitability previous facilities, but based on activity based cost tracking and cost of providing the correct company.
Owners, managers implement strategies to task managers Sprnd, but their main attention to earning enough from their investments is. Economic value added, as will be discussed in more states that it leaves managers score standards have been properly balance? According to Kaplan to create economic value so successful is the ideal strategy is to try to do.

Economic Value Added Whether a suitable measure of corporate performance assessment, there are investors in identifying investment opportunities and help managers to make decisions Gyryhayy interested for business units to create value?
Economic Value Added is a measure for the overall supervision, to create value in the field, the company is used. Strategy is economic value added, is the way to measure results.
Noting that economic value added measure of economic enterprises the ability to create efficiencies in excess of expected return investors based on certain risk refers to the effectiveness of operations of the business can measure. If the measurement result is positive it can be judged that the management of current operations, and increase corporate value is negative if the performance management reduces the value of business units has been. The criteria with the aim of the organization in increasing shareholder wealth is unity by Stewart (Stern Stewart) provided equal operating profits minus capital costs such that for it has been used as one of the profitability indicators considered be.

EVA = (r - c) × Capital
EVA = (r × Capital) - (c × Capital)
EVA = NOPAT - (c × Capital)
R = rate of return of capital
C = rate of capital costs
Investment Capital =
Net operating profit after tax NOPAT =
EVA = economic value added
Based on economic value to create value in a company depends on two factors:
• Company investments been used to gain efficiency to what?
• For this investment been used to pay what cost?
So what is important in this criterion is that the company could return more than their cost of capital funds earned.
Value-added economic benefit of more precise stock value per share and return 11 to 12 equity brings. Recently, companies step in the way of earnings management have put them into value management leads. Economic value by providing practical models applicable to managers in this process helps.
One of the main benefits of economic value, providing a single language in the entire organization. When the focus of economic value added management process takes organizational performance will be efficient because the economic value added to our responsibility and accountability can only measure of success is that it is abstracted.
Fortune magazine (Fortune) economic value added in October 1996 as the most attractive financial ideas introduced and pointed out that an American Institute of predicted value-added economic profit per share will be replaced. Including Coca-Cola with the use of this criterion would yield about 200 percent of its capital increase during the years 1993-1987. Director of Coca-Cola believes that the economic value forced him to find clever ways to continue to work with less capital; other words, ways to increase performance incentive funds are created and eventually causes the company has superior performance . Stewart recommends that the economic value as the basis for capital allocation, performance evaluation, reward and determination to engage with experts in the capital markets should be used. Thus, effective decision-making is, Communications and the amount of reward increases with the increase in economic value is higher.

Conclusion All three measurement techniques framework with a new starting. High volume of information does not necessarily lead to effective decision does not. In fact, adding a new criteria to existing standards will be more complex issues.
One of the fundamental factors, entitlement is the balance between simplicity and accuracy. May be understood as a complex model is very difficult for managers of a very simple model also can lead to incorrect decisions.
Activity based cost tracking, and balanced assessment of economic value are suitable tools that can participate in achieving success in the business environment, competition and today's active help. Activity based cost tracking managers can help in understanding the effectiveness of decisions. Balanced assessment of performance in order to view the inclusion of financial indicators and Ghyrmaly is extensive. Value-added economic relationship between the decision shows the performance criteria and reward system is focused to create value. When managers decide frameworks, performance measures and rewards that they have to have equity Brangyzand case, best performance will be. It is important to have good strategy, but managers have the enforcement strategy and its results are equally important.




=================================================== =========

ادامه نوشته

سئوالات كنكور ارشد حسابداري ( آزاد )

دانلود سوالات کنکورارشد سال ۱۳۹۰ دانشگاه آزاد (گروه الف) بصورت PDF

دانلود سوالات کنکو ارشد سال ۱۳۹۰ دانشگاه آزاد (گروه ب)بصورت PDF

 

مقاله بودجه بندی سرمایه - انگلیسی - فارسی

معيارهاي حسابداري و اقتصادي:تئوري يكپارچه بودجه بندي سرمايه اي:

ادامه نوشته

تاریخچه پول

مبادله کالا تا پول کاغذی

ادامه نوشته

سیستم های حسابداری در ایران

تاریخ پیدایش سیستم های حسابداری بی ارتباط با تاریخ تکوین حسابداری نیست چرا که هرکجا در مورد روش ارایه اطلاعات مالی و نحوه تهیه گزارشات صحبت شود، گوینده جهت انتقال نظریات خود ناچار از استفاده از مثال ها و ناگزیر از استناد به روش هایی است که مجموعه این روش ها و سلیقه ها در حقیقت نشان دهنده سیستم خاصی از حسابداری در صنعت یا بخش اقتصادی مورد نظر است.

 

ادامه نوشته

مفاهیم حسابداری

 تجارت مدیر معیارهای زیادی را برای کسب موفقیت لازم دارد. هزینه یابی برمبنای فعالیت وارزیابی متوازن معیارهایی هستند که مدیر را در تصمیم گیری و دستیابی به موفقیت یاری می رسانند.

 

استانداردهای حسابرسی و حسابداری

برای دیدن استانداردهای حسابداری  اینجا کلیک کنید

برای دیدن استانداردهای حسابرسی اینجا  کیلک کنید