Advice 1: How to solve problems in accounting

Every accountant faces every day with the decision of those or other problems, because of them is the whole accounting. For example, did the goods to your warehouse. In addition, you will be received, you must calculate the amount of input VAT and the calculation of taxes is to take it into account. So for any aspiring accountant is very important to know the theoretical and practical foundations of accounting.
How to solve problems in accounting
You will need
  • - chart of accounts;
  • - regulatory documents.
As a rule, tools of accounting are the chart of accounts. So, before you go to practice, learn all accounts.
Each operation is indicated by means of double entry, that is any movement is recorded as debit and credit. This is done in order to balance out. So learn to break each economic operation in the debit and credit. For example, you paid through the clearing account to the vendor for previously purchased merchandise. That is the amount you were previously have decreased. Your debts are recognised on the loan, so the payment amount for the debit note. But if you pay you from the account left money means from the settlement account departed. Thus, the account 51 "Settlement accounts", click on credit.
Learn how to break the account into active, passive and actively-passive. Usually active are those accounts which reflect the information about the assets of the organization, for example, 01 "fixed assets", 10 "Materials" and others. On passive accounts accounted for the sources of these assets, for example, 83 "added capital", 99 "Profits and losses" and others. Active-passive accounts are intended to reflect the assets and sources of their formation, for example, 40 "output of products".
After learning all these theoretical knowledge can start solving tasks. To read the condition. To simplify you can make notes on your draft. For example, to understand where the funds come from and where they fail, use the arrows. For example, when paying a provider through the account in one side, draw a Bank on the other provider; from the Bank will draw the arrow. So you will have a clear idea where it went.
Raschertite leaf notebook so that turned out like the letter "T". This is to ensure that you had the opportunity to write the solution of the problem using the so-called "accounting language".
When solving the problem refer to normative documents, for example, PBU, methodological instructions and other instructions.

Advice 2 : How to solve problems on the motion

To solve the problem on the motion is relatively simple. It is enough to know only one formula: S=V*t.
How to solve problems on the motion
When solving problems in the movement the main parameters are:

the path, indicated generally as S,

the speed – V and

time - t.

The dependence between these parameters is expressed by the following formulas:

S=Vt, V=S/t and t=S/V

To avoid confusion in units of measurement, these parameters must be specified in one system. For example, if the time is measured in hours and the distance traveled in kilometers, the speed, respectively, must be measured in kilometer/hour.

When solving problems of this type are usually produced by the following steps:

1. Select one of the unknown parameters and is denoted by the letter x (y, z, etc.)

2. Specify which of the three basic parameters are known.

3. A third of the remaining parameters using the above formulae is expressed through the other two.

4. Based on the conditions of the problem, make an equation that links an unknown value with known parameters.

5. Solve the resulting equation.

6. Check the found roots of the equation under tasks.

In some cases, solve the problem by means of the drawing (regardless of the quality of the picture).
Example 1.

To solve the problem:

Skier passing 5 km in the same amount of time for which the pedestrian manages to pass 2 km.

To find this time, if it is known that the speed of the skier more the walking speed of 6 km/h. Determine the speed of the pedestrian and skier.

Let us denote the desired time (in hours) using t.

Then, by the formula V=S/t, the speed of the skier equal to 5/t km/h and walking speed is equal to 2/t km/h.

Using conditions the task can write the equation:

5/t – 2/t = 6

Where is defined as: t=0.5

Therefore: speed of a pedestrian is 4 km/h, and skier - 10 km/h.

Response: 0.5 hours; 4 km/h; 10 km/h.
Example 2.

Solve the above problem in a different way:

Denote the walking speed using V (km/h).

Then the velocity of the skier will be (V+6) km/h.

In accordance with the formula: t=S/V, the time can be determined according to the following expression:


How elementary is:



Advice 3 : How to solve problems in accounting

The study of accounting generally involves both theoretical and practical classes. The solution of problems on accounting allows a deeper understanding of this discipline and to acquire the skills that will be useful in further professional activities.
How to solve problems in accounting
You will need
  • - the condition of the problem;
  • calculator;
  • - paper and pen;
  • the chart of accounts.
Learn theoretical information that may be useful to you in solving problems in accounting. Understand the basic principles and concepts, understand what constitutes assets and liabilities, double entry system, what types of transactions exist and how they differ from each other. Refer to the main forms of financial statements, primarily the balance sheet.
Learn to use the "chart of accounts". Often novice accountants and students studying this specialty, there are difficulties in the preparation of accounting entries, so it is important to understand the difference between synthetic and analytical account, learn how to determine the offsetting accounts.
After receiving the problem statement, read it carefully and think of a solution. If you are required to make journal entries that draw the so-called "planes" for each account involved in business transactions. This way of tackling the task of accounting no wonder so popular: it clearly demonstrates the principle of double entry and allows you to understand enters or leaves the property, or stop experiencing obligations.
If to solve the task it is necessary to make some form of financial statements, review the order and rules of its filling. This information can be found in the relevant provisions and orders of the Ministry of Finance (for example, PBU 4/99 "Accounting statements of organizations") and in textbooks on accounting.
In case of any difficulty sort similar problems in the textbook, or use collections of type "10000 accounting entries". A good tool for studying accounting may be the so-called end-to-end task, i.e. the examples of accounting in the conventional organization. Options through the problems with solutions you can find on the Internet, and also tutorials on accounting or work in the program "1C: Accounting".
Regularly visit specialized portals or forums for accountants on the Internet, e.g.,, There you will find a lot of useful information that will help you in solving tasks and will be able to consult with experienced accountants.
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