Summarizing information

Summarizing information

Generalization of information - the transformation of information about simple private events into information about the presence of some event of a higher level, which manifests itself in private events.

In English: Information generalization

Finam Financial Dictionary.

See what "Information Summarization" is in other dictionaries:

generalization of information- Converting information about the presence of a set of simple private events into information about the presence of a certain event of a higher level, in which these private events are included as its separate elements .… ...

Generalization of information / INFORMATION GENERALISATION- transformation of information about the presence of a set of simple private events into information about the presence of a certain event of a higher level, in which these private events are included as its separate elements ... Explanatory dictionary for information society and new economy

data summarization- A technological operation, as a result of which new data of a reduced volume are obtained from the original data. [GOST R 51170 98] Topics quality of service information ... Technical Translator's Handbook

generalization- 3.34 generalization a specific concept modified for more generalization, use or purpose, or the act of excluding or changing details within a particular concept (concept) to obtain its generalization. Note Summary... ...

data summarization- 3.1.8 data generalization: A technological operation, as a result of which new data of reduced volume are obtained from the initial data Source: GOST R 51170 98: Quality of service information. Terms and definitions original document ... Dictionary-reference book of terms of normative and technical documentation

DATA SUMMARY- according to GOST R 51170–98 “Quality of service information. Terms and definitions”, is a technological operation, as a result of which new data of a reduced volume are obtained from the initial data ... Office work and archiving in terms and definitions

GOST R 51170-98: Quality of service information. Terms and Definitions- Terminology GOST R 51170 98: Quality of service information. Terms and definitions original document: 3.2.1 data infallibility: The property of data not to have latent random errors (a component of the reliability property) Definitions of the term from ... ... Dictionary-reference book of terms of normative and technical documentation

data processing (data control; data summarization)- Technological operations elementary acts of the technological process of data processing, identified in the TPPD models for solving the problems of ensuring the quality of service information. The listed types of technological operations of data processing ... ... Technical Translator's Handbook

A theory that studies the laws and methods of measuring, transforming, transmitting, using and storing information. In T. and. and her technical In applications, the concepts of the amount of information and its measure are central. These concepts are to some extent... Philosophical Encyclopedia

GOST 7.0-99: System of standards for information, librarianship and publishing. Information and library activities, bibliography. Terms and Definitions- Terminology GOST 7.0 99: System of standards for information, librarianship and publishing. Information library activity, bibliography. Terms and definitions original document: 3.2.2.23. library subscriber: Physical or ... ... Dictionary-reference book of terms of normative and technical documentation

Books

• Bell-casting in Russia in the second half of the 17th - early 20th century. Encyclopedia of foundry workers, Glushetsky A. A. The publication brought to your attention represents the most complete summary of information about persons associated with the bell business in the Russian Empire in the second half of the 18th - early 20th centuries. ...
• Bell-casting in Russia in the second half of the 17th - early 20th centuries, A. Glushetsky. The publication brought to your attention presents the most complete compilation of information about persons associated with the bell business in the Russian Empire in the second half of the 18th - early 20th centuries.…
• Technogenetics. New doctrine of matter and life. The fundamental generalization of cybernetics by Norbert Wiener and Gabriel Krohn to the knowledge of humanity as a whole, Dmitry Motovilov. Based on the anthropocentric understanding of knowledge, the key problem of science of the 21st century is solved for the first time - the unification of the teachings of information and energy. Living structures have been discovered in non-biological nature,…

Basic procedures of sociological measurement.

Measurement is the procedure of imposing objects of measurement (with respect to properties and relations between them) on a certain numerical system with the corresponding relations between numbers, which are called scales in sociological research.

A scale is a display of an arbitrary empirical system with relations in a numerical system consisting of the set of all real numbers. The nominal scale is a scale of names, which includes a list of qualitative objective characteristics of the respondent (gender, nationality, education, social status) or opinions, attitudes, assessments. The ordered nominal scale (or the Guttmann scale) is designed to measure the subjective attitude to the object, the attitudes of the subject. This scale has such important advantages as cumulativeness and reproducibility. The rank scale includes a ranked distribution of responses in descending or increasing order of the intensity of the trait under study. An interval scale is a type of scale determined by the difference (of intervals) between the ordered manifestations of the social object under study, expressed in points or numerical values. Each scale allows only certain operations between symbols (feature indicators) and the calculation of only a specific set of statistical characteristics.

The development of the scale chart has its own procedure: an experimental group (about 50 people) is selected, which is invited to comment on the judgments that presumably form a continuum. The highest score on the scale is determined by summing the scores for each answer. The survey data of the experimental group are arranged in the form of a matrix so as to order the respondents by the number of points scored from highest to lowest. The sign "+" means a benevolent attitude towards the object of evaluation, "-" - unfavorable.

Analysis and generalization.

There are qualitative and quantitative types of mass information analysis. Quality types include:

Functional analysis aimed at identifying stable invariant relationships of an object;

Structural analysis associated with the identification of the internal elements of objects and the way they are combined;

System analysis, which is a holistic study of the object.

Quantitative (statistical) analysis of information includes a set of statistical methods for processing, comparing, classifying, modeling and evaluating data obtained as a result of sociological research. According to the nature of the tasks being solved and the mathematical apparatus used, the methods of statistical analysis are divided into four main groups:

1) one-dimensional statistical analysis - makes it possible to analyze the empirical distribution of the characteristics measured in a sociological study. In this case, variances and arithmetic mean values ​​of features are singled out, the frequencies of occurrence of various gradations of features are determined;

2) analysis of contingency and correlation of features - involves the use of a set of statistical methods related to the calculation of pairwise correlations between features measured on quantitative scales, and the analysis of contingency tables for qualitative features;

3) testing of statistical hypotheses - allows you to confirm or refute a certain statistical hypothesis, usually associated with a meaningful conclusion of the study;

4) multivariate statistical analysis - allows you to analyze the quantitative dependence of the individual content aspects of the object under study on the set of its features.

The contingency table of features is a form of presenting data on the objects of sociological research based on the grouping of two or more features according to the principle of their compatibility. It can be visualized only as a set of two-dimensional slices. The contingency table allows you to carry out a gradual analysis of the influence of any trait on others and a visual express analysis of the mutual influence of two traits. Contingency tables formed by two features are called two-dimensional. Most of the communication measures have been developed for them, they are more convenient for analysis and give correct and meaningful results. The analysis of multidimensional feature contingency tables mainly consists of the analysis of its constituent marginal two-dimensional tables. Tables of contingency of signs are filled with data on the frequencies of the joint occurrence of signs, expressed in absolute or percentage terms.

There are two main classes of statistical inferences that are made in the analysis of conjugation tables: hypothesis testing about the independence of features and testing the hypothesis about the relationship between features.

Statistical analysis methods include:

Analysis of averages;

Variation (dispersion) analysis;

The study of fluctuations of a sign relative to its average value;

Cluster (taxonomic) analysis - classification of features and objects in the absence of preliminary or expert data on the grouping of information;

Log-linear analysis - search and evaluation of relationships in the table, a concise description of tabular data;

Correlation analysis - establishing the relationship between features;

Factor analysis - multivariate statistical analysis of features, establishment of internal relationships of features;

Regression analysis - the study of changes in the values ​​of the resulting attribute, depending on changes in the signs-factors;

Latent analysis - revealing the hidden features of the object;

Discriminant analysis - assessment of the quality of expert classification of objects of sociological research.

The study is considered completed when the results are presented. In accordance with the purpose of the study, they have a different form: oral, written, using photographs and sound; can be short and concise or long and detailed; compiled for a narrow circle of specialists or for the general public.

The final stage of the sociological research is the preparation of the final report and its subsequent submission to the customer. The structure of the report is determined by the type of research conducted (theoretical or applied) and corresponds to the logic of the operationalization of the main concepts. If the study is of a theoretical nature, then the report focuses on the scientific formulation of the problem, the substantiation of the methodological principles of the study, and the theoretical interpretation of concepts. Then the justification for the design of the applied sample is given and - certainly in the form of a separate section - a conceptual analysis of the results obtained is carried out, and at the end of the report, concrete conclusions, possible practical results and ways of their implementation are presented. The report on applied research focuses on solving problems put forward by practice and proposed by the customer. In the structure of such a report, a description of the object and subject of the study, the objectives of the study, and the rationale for the sample are required. The main focus is on the formulation of practical conclusions and recommendations and the real possibilities of their implementation.

The number of sections in the report, as a rule, corresponds to the number of hypotheses formulated in the research program. Initially, the answer to the main hypothesis is given. The first section of the report contains a brief substantiation of the relevance of the sociological problem under study, a description of the parameters of the study. The second section describes the socio-demographic features of the object of study. The following sections include answers to the hypotheses put forward in the program. The conclusion gives practical recommendations based on general conclusions. An annex must be made to the report containing all the methodological and methodological documents research: statistical tables, charts, graphs, tools. They can be used in the preparation of a new study program.

3. Analysis of the empirical data of sociology

From a formal point of view, when comparing empirical data, the following rules must be observed, which are necessary in the logic of experimental analysis:

Two states of one process are comparable if they contain at least one common property or indicator;

No factor can be recognized as the cause of the phenomena being compared, if in one case it occurs during the registration of the phenomenon under study, and in the other it does not (Mill's consent rule);

At the same time, this factor cannot be the cause of the phenomenon under study, if in one case (research) it takes place, and the phenomenon itself is not fixed, although in another case (research), the situation is such that both phenomena and this factor are recorded (rule differences);

A certain factor (condition, circumstances) cannot be reliably considered decisive in relation to the process under study, if in another case (in another study), along with it, the process under study is accompanied by other factors.

These logical rules, reminiscent of the rigor of experimental inference, cannot be ignored. Depending on the program objectives of the study, the analysis of the data obtained can be more or less deep and thorough.

The purpose of the study determines the level of analysis in the sense that either allows or prohibits its termination at some stage. In full, i.e. from the first to the last step, the sequence of actions of a sociologist in the analysis of empirical data can be represented as follows.

The first stage is the description of the whole set of data in their simplest form. Preliminary, general quality control of the information received is carried out: errors and omissions made during the collection of data and when entering them into a computer for processing are revealed, some "units" of the sample population that do not correspond to the sample model are rejected (sampling correction), incompetent respondents are eliminated (removed their data in whole or in part), other control actions are performed, which in sociological jargon are called "cleaning the array". Then follows the actual description: the apparatus of descriptive statistics is used to organize all data according to individual features (variables). Simple distributions are studied, anomalies and skewness are identified, indicators of the average trend, distribution variations are calculated. All this is necessary to solve two problems:

1) a general assessment of the sample population and private subsamples (gender and age, socio-professional and others) in order to understand how the features of the samples will affect the interpretation of one or another particular conclusion and generalizing conclusions;

2) in order not to lose the idea of ​​the components of more complex dependencies and combinations, which we will subsequently operate with, in subsequent operations with data.

For example, in the final or intermediate conclusions, they find that certain conditions of activity or characteristics of people are more important than some others. In order to correctly interpret this conclusion, one should remember what are the main characteristics of the sample, whether there are any noticeable anomalies in it. It is very possible that the general sample is dominated by representatives of a certain social status, age cohort, nationality, etc. Their social functions, interests, and way of life are associated with these features. As a result, it may turn out that the summary conclusions are unfounded: they are mainly explained by the specifics of the dominant subsample of the surveyed. In order to test this working hypothesis, it is necessary to divide the array of information into appropriate subsamples and repeat the analysis separately for each of them, including the dominant one.

This sets the limits on the output. An appeal to the "simple structure" of data is also necessary in order not to lose the idea of ​​their fundamental principle with all sorts of combinations and complex constructions. Suddenly pops up interesting fact, some phenomena are unexpectedly closely correlated. When trying to explain what is happening, it may have been forgotten that information about these phenomena was obtained from respondents' answers to two questions of the same design adjacent in the questionnaire, and that this is apparently the result of a monotonous response to questions of similar form - they are similar precisely because psychological effect "echo". The opening did not take place. The second stage is the "densification" of the initial information, i.e. enlargement of scales, the formation of aggregated signs-indices, the identification of typical groups, rigid subsamples of the general array, etc.

The general goal of all these operations is to reduce the number of features needed for the final analysis. At the same time, the primary generalization of data is achieved, which is necessary for a deeper understanding of the essence of the processes under study. Suppose, for example, that during the content analysis on the semantic unit "a" practically no information was obtained (2% of the entire array of information). Having saved this item, we will then constantly come across zero values. If possible, it is advisable to combine this semantic unit with a similar one, to enlarge the scale. Then it is necessary to give a refined interpretation of the new feature, now sufficiently capacious in terms of filling statistics. The formation of summary, aggregate features relieves the need to tediously interpret unimportant particulars, increases the level of generalizations, and leads to more capacious theoretical conclusions. It's one thing when applied - "engineering" - research analyzes the relative importance of each of the elements of the production situation in its influence on the attitude to work. And they act completely differently if the task is to discover a social pattern in a repeated comparative study. Here it is important to generalize information on more capacious structures, for example, on all factors of conditions and all components of the content of labor. Since we know the partial components of both, i.e. accurately passed the first stage of the analysis, our further operations with data will be more purposeful, economical and practical in terms of approaching the main objectives of the study.

At this stage, in the development of which the transition to the analysis of relationships (3rd stage) is carried out, quite strong operations will be used - factor analysis, typology and the like. It is very important to give the necessary intermediate interpretations of each of the aggregated indicators, because these are new properties that need to be comprehended, the construction of appropriate interpretation schemes. As G.S. Batygin: "with a certain degree of exaggeration, all the activities of a sociologist can be called interpretive: a person who accidentally falls into the sample is interpreted as a respondent; his life realities and statements are interpreted in ciphers and "closures" of questionnaires; primary sociological information is interpreted in averages, dispersion measures and correlation coefficients ; numerical data must be accompanied by some kind of reasoning, i.e., again, be interpreted ". Moreover, new capacious features, grouped, typological data need to be built in interpretation schemes. The third stage of the analysis, as it were, wedged into the previous one. This is a deepening of interpretation and a transition to an explanation of facts by identifying possible direct and indirect influences on aggregated properties, social types, and stable formations. Here the main danger is the substitution of indirect, mediated connections by direct ones. This mistake is the most common and least noticeable from the outside.

So, at this, probably the most important, stage of the analysis, the main conclusions should be obtained, the main hypotheses necessary for both theoretical understanding of the problem and the development of practical recommendations should be tested.

The fourth stage, the final one, is an attempt to predict the development of the process under study, events, phenomena under certain conditions. The best solution to this problem is a re-examination. If it is impossible to carry out repeated studies on the basis of a single one, mental experimentation models are used, regression, determination, stochastic, etc. It is useful to resort to expert estimates in this subject in order to check the reliability of the forecast resulting from quasi-experiments.

There are the following methods of summarizing information about the business operations of the organization for the reporting period:

1 Reconciliation of the results of analytical and synthetic accounting. Evidence of correct conduct accounting are:

· equality of the sum of the balances of analytical accounts opened in the development of a certain synthetic account and the balances of this synthetic account;

Equality of the sum of debit or credit turnovers of the same analytical accounts and debit or credit turnovers of the synthetic account.

2 Inventory of property and financial obligations of the organization. Inventory is the establishment of the actual availability of funds and their sources, costs incurred, etc. by recalculating balances in kind or by checking accounts. Commissions are created to conduct an inventory and audit, which are approved by the head of the organization, orders are created to appoint commissions. This information is reflected in the accounting policy of the enterprise.

3 Calculation and availability of taxes.

4 Closing accounts for profit accounting. According to the established accounting procedure, during the reporting year, all organizations form the financial result of their activities on account 99 “Profit and Loss”. Business transactions are recorded on account 99 according to the so-called cumulative principle, i.e. cumulatively since the beginning of the year. The final financial result for the reporting period is determined by comparing the credit and debit turnovers on account 99 "Profit and Loss". Thus, the organization carries out accounting for balance sheet profit during the year on the following account: 99 “Profit and Loss”.

5 Ensuring comparability of reporting data with indicators for the corresponding period of the previous year.

If the data for the period preceding the reporting period are incomparable with the data for the reporting period, the first of the named data shall be subject to correction based on the rules established by regulatory enactments.

Each adjustment is reflected in the notes to the balance sheet and income statement, along with an indication of its reasons (revaluation of fixed assets, change market value shares, etc.).

When getting acquainted with the progress of preliminary work before compiling the annual financial statements, the correctness and order of carrying out these activities is confirmed.

Before starting to draw up a balance sheet, it is necessary to determine the level of materiality of indicators balance sheet. An indicator is considered material if its non-disclosure may affect economic decisions made on the basis of reporting information.

The threshold of materiality can be 5% or even lower.

The formation of the annual balance sheet is necessarily preceded by the following preparatory stages:

· the distribution of income and expenses between adjacent reporting periods is specified;

· a revaluation (refining the valuation) of property balance sheet items - movable and immovable property, materials, goods, securities, debts (obligations), etc. is carried out. The closing entries in December form the estimated reserves provided for in the accounting policy of the organization or the current legislation;

· the final financial result is revealed by summing up all partial results, account 99 “Profit and Losses” is closed;

· a turnover sheet is drawn up for the accounts of the General Ledger, covering all corrective, corrective and additional entries;

In accordance with Art. eleven federal law“On Accounting” an inventory of all balance sheet items is necessarily carried out, after which the balances on the accounts of the General Ledger are adjusted in full accordance with the results of the inventory.

Identification during the inventory of discrepancies between the actual availability of property and accounting data are reflected in the accounts in the following order.

1 The surplus of property is credited (at the market price on the date of the inventory), and the corresponding amount is accounted for as part of other income:

Dt sc.10 (41.50 ...) - Kt subsch. 91-1

2 Lack of property and its damage within the norms of natural loss are included in production costs:

a) reflected the shortage of fixed assets (at residual value), materials, goods

Dt sch.94 - Kt sch.01 (10.41…)

b) the shortage in excess of the norms of natural loss is attributed to the guilty person

Dt sub.73-2 - Kt c. 94

c) the difference between the book value of the missing valuables and the amount to be recovered from the guilty person is reflected

Dt subsch.73-2 - Kt 98-4

d) withheld from wages employee (received at the cash desk) the amount of material damage

Dt sch.70(50) - Kt subsch 73-2

e) the corresponding share of deferred income is included in other income

Dt subsch 98-4 - Kt subsch 91-1

3 If the perpetrators are not identified or the court refused to recover damages from them, then losses from shortage of property and its damage are written off as part of other expenses:

Dt subsch 91-2 - Kt sc.94

At the end of the reporting period, debit and credit turnovers are calculated for all accounts of the General Ledger, and the closing balance is displayed for the vast majority of accounts.

For some accounts, for example, 60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, 68 “Settlements for taxes and fees”, 71 “Settlements with accountable persons”, 75 “Settlements with founders”, 76 “Settlements with different debtors and creditors”, it is necessary to calculate the detailed balance.

The reflection of the detailed balance in the balance sheet (in the debit asset, in the credit liability) is necessary for an objective characterization financial position organizations.

Mutual repayment of accounts receivable and accounts payable(rolling up the balance) leads to falsification of the balance sheet.

Accounts 25 “General production expenses”, 26 “General expenses”, 28 “Marriage in production”, 40 “Output of products (works, services), 94 “Shortages and losses from damage to valuables” are closed monthly, their turnovers for Dt and Kt are necessarily equal , there is no balance.

Accounts 90 “Sales”, 91 “Other income and expenses”, 99 “Profit and loss” are closed once at the end of the year.

Indicators of the General Ledger (turnovers on debit and credit accounts, balances) are used for the preparation of financial statements. In order to ensure the accuracy and completeness of these indicators, it is necessary to periodically check the records of the accounts.

To check the completeness and correctness of account entries, various methods are used, which depend on the form of accounting used in the organization.

Typically, the verification of entries in the General Ledger accounts is carried out in the following areas:

· compare the turnover for each synthetic account with the results of the documents that served as the basis for the entries;

compare turnovers and balances or only balances for all accounts of synthetic accounting;

· compare turnovers and balances or only balances for each synthetic account with the corresponding indicators of analytical accounting.

The data of synthetic and analytical accounts are summarized at the end of the reporting period in order to obtain summary information about both individual accounting objects and their entire set. One of the ways to summarize current accounting data are turnover sheets.

Balance turnover sheet for synthetic accounting accounts is a summary of turnovers and account balances for a certain period of time.

We will draw up a balance sheet for synthetic accounts, based on the following data. I.

"Materials" - 40,000 rubles; "Main production" - 200,000 rubles;

"Settlement accounts" - 80,000 rubles; "Cashier" - 2000 rubles; “Settlements with personnel for wages” - 24,000 rubles; "Settlements with suppliers and contractors" - 40,000 rubles; "Retained earnings" - 258,000 rubles. II.

The following business transactions took place in January: 1.

Materials worth 28,000 rubles were received from the metallurgical plant, the money has not yet been paid. This transaction will be reflected in the system of accounts as follows:

Dr. c. "Materials" 28,000 rubles.

Set of c. "Settlements with suppliers and contractors" 28,000 rubles. 2.

Wages accrued to workers for the manufacture of products 42,000 rubles. This operation will be reflected in the entry:

Dr. c. "Main production" 42,000 rubles.

Set of c. “Settlements with personnel for wages” 42,000 rubles. 3.

Money was received from the current account to the cashier in the amount of 20,000 rubles.

Dr. c. "Kassa" 20,000 rubles.

Set of c. "Settlement accounts" 20,000 rubles. four.

A short-term bank loan in the amount of 10,000 rubles was credited to the current account. The operation will be reflected in the entry:

Dr. c. "Settlement accounts" 10,000 rubles.

Set of c. "Calculations for short-term loans and loans” 10,000 rubles. 5.

Finished products in the amount of 80,000 rubles were released from production and put into storage.

This operation will be reflected in the entry:

80 000 rub. 80 000 rub.

Dr. c. "Finished products"

Set of c. "Primary production"

6. Wages paid from the cash desk to employees of the enterprise 18,000 rubles. The operation will be reflected in the entry:

Dr. c. “Settlements with personnel for wages” 18,000 rubles.

Set of c. "Kassa" 18,000 rubles.

We will open synthetic accounts, then reflect business transactions on them, calculate the turnover and final balances. Dr. Sch. "Materials" Kt Dr. Sch. "Main production" Kt C

n 200,000 1. 28,000 2. 42,000 5. 80,000

to 162 000 "Cashier" Sch. "Settlement accounts" D-t K-t D-t K-t Sn

n 80,000 3. 20,000 3. 20,000 6. 18,000 4. 10,000

to 70 000 SC. “Settlements with perso-Ch. "Settlements with the supplier-channel for wages" mi and contractors "D-t K-t D-t K-t Sn

n 40,000 6. 18,000 2. 42,000 1. 28,000

sch. “Unallocated- Sch. "Calculations for the short term

profit-making credits and loans" K-t D-t K-t Sn

n 258,000 4. 10,000 Rev.

"Finished products" D-t K-t 5. 80 000 Ob

to 80,000 The balance turnover sheet is filled in according to the data on the turnover and balances of synthetic accounts.

To do this, the accounts calculate the turnover, the final balance and reflect these data in the turnover sheet.

A statement compiled in this way is one of the most important means of verifying and controlling the completeness and correctness of account entries. Control is carried out on the basis of the presence in this register of three pairs of equal totals.

Balance turnover sheet for synthetic accounts Name of synthetic accounts Balances as of 01.01 Turnovers for January Balances as of 01.02 000 162 000 Settlement accounts 80 000 10 000 20 000 70 000 Cash desk 2000 20 000 18 000 4000 Finished goods 80 000 80 000 Settlements with personnel for labor remuneration 24 000 18 000 42 000 40 0 ​​8 000 Settlements with suppliers 40 0 ​​0 8 000 Retained earnings 258,000 258,000 Settlements on short-term loans and borrowings 10,000 10,000 Total 322,000 322,000 198,000 198,000 384,000 384,000 First pair of equal totals - grand total initial balances for the debit of all accounts is equal to the total of the initial balances for the credit of all accounts. This equality follows from the position that the total amount of assets cannot be more or less than the total amount of the sources of their formation (ie, the equality of the totals of the asset and liabilities of the balance sheet).

The second pair of equal totals - the total total of the debit turnovers of all accounts is equal to the total total of the credit turnovers of all accounts. This equality is provided by double entry. It must also correspond to the turnover in the chronological register (registration book), which indicates the completeness and correctness of the reflection of business transactions in the system of double-entry accounts.

The third pair of equal totals - the total of the final debit balances of all accounts is equal to the total of the final credit balances of all accounts. This equality is ensured by the equality of the first two pairs of totals.

The balance turnover sheet for synthetic accounts is in practice called the turnover balance, since it contains almost all of its indicators. In this sense, this statement, fixing balances and turnovers on accounts, is a way of generalized reflection of not only the state, but also changes in the composition and size of assets and sources of their formation.

In order to control the completeness of the reflection of business transactions in the system of accounts, the final data of the balance turnover sheet (revolving balance sheet) must be compared with the turnover of the General Ledger. Data on closing balances in the balance sheet must correspond to data on balances in the General Ledger.

The possibilities of using balance turnover sheets for synthetic accounts are limited. According to these statements, it is impossible to determine where, for example, the valuables came from, where they were sent. It is impossible to establish the content of the increase and decrease in assets and the sources of their formation, necessary to manage the economic activities of the organization. They are obtained from the chess turnover sheet.

Entries in the chess turnover sheet are made so that the correspondence of the accounts is visible. The intersection of the line of the debited account (subject to the statement) with the column of the credited account (the predicate of the statement) shows the correspondence of the accounts.

Example. Let's compile a chess turnover sheet for synthetic accounts based on the business transactions shown on p. 94, 95.

Chess turnover sheet Credit accounts Debit accounts Settlements with suppliers and contractors Settlements with personnel for wages Settlement accounts Settlements on short-term loans and borrowings Osnovy

Management Cash Total

debit Materials 28,000 28,000 Main production 42,000 42,000 Cashier 20,000 20,000 Settlement accounts 10,000 10,000 Finished products 80,000 80,000 Settlements with personnel for wages 18,000 18,000 Total loan 28,000 42,000 80,000 18,000 198,000 The statement is filled in by putting down the totals of the turnover of each account with the same correspondence at the intersection of the line of the debited account with the column of the credited account.

For the debit of all synthetic accounts, a total is displayed; turnovers on the credit of accounts are automatically included in the statement.

A chess turnover sheet is a set of turnovers on accounts that serves to disclose their contents and verify the correct correspondence of accounts.

Depending on the meters used in analytical accounting, there are two forms of turnover sheets for analytical accounts: quantitative-sum (commodity-material) and current account (sum).

The quantitative-sum statement is intended for those analytical accounts that are maintained simultaneously in monetary and quantitative terms (for accounting for fixed assets, materials, fuel). In such statements there are columns for quantity and amount.

Consider the procedure for compiling a balance turnover sheet for analytical accounting accounts for the synthetic account "Materials" using an example. one.

Balances on the accounts of analytical accounting to the synthetic account "Materials" as of February 1, 2000

coated paper - 300 kg for 40 rubles; offset paper - 400 kg for 35 rubles; binding cardboard - 700 kg for 20 rubles. 2.

AT reporting month received:

coated paper - 200 kg for 40 rubles. from paper mill No. 1; offset paper - 200 kg for 35 rubles. from paper mill No. 2; binding cardboard - 650 kg for 20 rubles.

Let's draw up a balance sheet for the accounts of analytical accounting for the synthetic account "Materials". No.

p / p Name

Analytical Unit

measurements Price,

rub. Balance as of February 1, 200 Turnovers for February Balance as of March 1, 200

stvo sum,

rub. if

quantity Amount,

rub. if

quantity Amount,

rub. if

quantity Amount,

rub. 1 Paper

coated kg 40 300 12 000 200 8000 - - 500 20 000 2 Paper

offset kg 35 400 14 000 200 7000 - - 600 21 000 3 Cardboard

bookbinding kg 20,700 14,000 650 13,000 - - 1,350 27,000 Total 40,000 28,000 68,000 ). As can be seen from these registers, the information given on the “Total” line of the balance sheet for analytical accounting accounts corresponds to the data given on the “Materials” line in the balance sheet for synthetic accounting accounts.

Total turnover statements are drawn up for accounts that are maintained in monetary terms (accounts for settlements and accounts for most sources of asset formation). Let's draw up a statement of analytical accounting for the synthetic account "Settlements with suppliers and contractors", using the data of the example and information on payment of suppliers' invoices: in February, the following were transferred: to paper mill No. 1 - 12,000 rubles; paper mill No. 2 - 9000 rubles; cardboard factory - 15,000 rubles. No.

p/p Supplier name Balance as of February 1, 200 Turnover for February Balance as of March 1, 200 000 9000 7000 8000 3 Cardboard factory 2000 15 000 13 000 - Total 18 000 36 000 28 000 10 000 their synthetic account in the turnover sheet for synthetic accounts. Therefore, turnover sheets for analytical accounts:

have great informational and control value;

allow to observe the presence and movement of specific types of property and rights and sources of their formation;

contribute to the preservation of property and rights;

serve as the basis for checking the correctness of entries in synthetic accounts.

In practice, the balance sheet on the accounts of analytical accounting has become widespread. They contain account balances on the 1st of each month and are maintained throughout the year.

Balance sheet to the synthetic account "Materials" Unit of Balances for analysis Price, 01.2004 02.2004

accounts least

rub. if

quantity Amount,

rub. if

quantity Amount,

rub. if

quantity Amount,

rub. etc. if

quantity Amount,

rub. Paper

coated kg 40 250 10,000 300 12,000 500 20,000 100 4000 Paper

offset

Cardboard kg 35 300 10 500 400 14 000 600 21 000 200 7000 binding

ny kg 20 200 4000 700 14 000 1350 27 000 50 1000 Total 24 500 40 000 68 000 12 000

The balance sheet on the accounts of analytical accounting, due to its convenient and easily visible form, is important for the current monitoring and control of inventory balances.

To simplify accounting work, the combination of synthetic and analytical accounting in accounting registers is widely used, ensuring the coincidence of their data. In this case, there is no need to draw up turnover and balance sheets for analytical accounts. It should be noted that such a combination of records is not acceptable for all accounting objects.

An important direction in combining synthetic and analytical accounting is the use of modern computer technology, which allows you to receive timely correct information when summarizing accounting data.

When compiling primary documents or accounting registers errors may be made. Errors made in a separate register are called local. Errors repeated in two or more registers are called transit errors.

With a large number of entries in accounting registers, a continuous check (punctuation of entries) is used to detect errors in them. It consists in the fact that all entries in accounting registers in which an error is found are consistently checked against documents or other accounting registers that reflect the same operations. Each verified amount is preceded by a special icon (V) in order to see which amounts are verified and which are not.

Sampling is a way to detect errors when the results of synthetic and analytical accounting do not match. To do this, make a sample of amounts from analytical accounts for articles or sub-accounts of a synthetic account. Then the sample totals are calculated and compared with the synthetic account data.

In case of incorrectly compiled postings, errors are detected by viewing them and familiarizing themselves with the primary documents on the basis of which the accounting entries were compiled.

After errors are found, they are corrected.

The corrective method is used to correct errors in documents (except for cash and bank documents) before summing up the results in them. The correction is made by crossing out the incorrect and inscribing the correct entries, certified by the corrector's signature with the clause "Corrected" (p. 101, Requirement-invoice No. 10).

Errors made in the correspondence of accounts and repeated in different accounting registers are corrected by the method of additional postings. This method is also used with the correct correspondence of accounts, if the entry is made in a smaller amount. In this case, an additional accounting entry is made for the amount missing from the correct one.

Example. Materials worth 5,500 rubles were released into production. In the system of accounts, this operation is reflected erroneously in the amount of 5000 rubles:

Dr. c. "Main production" 5000 rubles.

Set of c. "Materials" 5000 rubles.

As a result additional entries in the amount of 500 rubles. the accounts "Materials" and "Main production" will reflect the correct amount.

For clarity, we will reflect these operations on the accounts:

sch. "Basic

sch. "Materials" production "D-t K-t D-t K-t C 40,000

n 1.5000 1.5000 2.500 2.500 C 34500

1 5500 The "red reversal" method is used to correct incorrect correspondence of accounts. This creates two entries (postings). An incorrect entry is repeated in red ink, which means subtraction and thus its reversal, destruction. Then an additional posting is made with the correct correspondence of the accounts.

(simplified)

REQUIREMENT-Invoice No. 10 plant "Voskhod"

Organization Date

compilation Code of the type of operation Sender Recipient Corresponding account Accounting unit of output of products (works, services) structural

structural unit

subdivision account, subaccount analytical accounting code 05.01. 10 03 05 20 1516 1 Through whom Sokolova A.V.

Requested by N. S. Radionov. A. A. Kozlov allowed.

Released the head warehouse Ivanov P. S. Received foreman Sokolov A. V.

position signature transcript position signature transcript

signature signatures

Example. Wages accrued to the head of the shop in the amount of 10,000 rubles. one.

The accountant erroneously made the following accounting entry:

Set of c. “Settlements with personnel for wages” up to 000 rubles 2.

To correct the error, a reversal entry is made:

Dr. c. "Main production" 10,000 rubles.

Set of c. “Settlements with personnel for wages” 10,000 rubles. 3.

Correct entry:

Dr. c. "General production costs" 10,000 rubles.

Set of c. “Settlements with personnel for wages” 10,000 rubles.

Let us show how the same operations will be reflected in the accounts of the generally accepted form.

sch. “Settlements with personnel Sch. "Basic

on wages "production" K-t D-t K-t 1. 10,000 1. 10,000 2. 10,000 2. 110,0001 3. 10,000 About

sch. "General production costs" D-t K-t 3. 10,000 About

d 10,000 The reverse posting method is used to correct incorrect correspondence of accounts. In this case, the incorrect entry is corrected by reverse posting, and then the correct entry is made.

Example. Released materials for the manufacture of products in the amount of 2500 rubles. to the main production shop. one.

Wrong entry:

Dr. c. “Auxiliary production 2500 rubles.

Set of c. "Materials" 2500 rubles. 2.

Writeback:

Dr. c. "Materials" 2500 rubles.

Set of c. "Auxiliary production" 2500 rubles. 3.

Correct entry:

Dr. c. "Main production" 2500 rubles.

Set of c. "Materials" 2500 rubles.

Business transactions will be reflected in the accounts of the generally accepted form. Dr. Sch. "Materials" Kt Dr. Sch. "Auxiliary production"

to 40 000 1. 2500 1. 2500 2. 2500 2. 2500 3. 2500

d 2500 Obk 2500

to 37 500 D-t Sc. "Main production" Kt 3.

This error correction method can be used if the economic content of the operation is not distorted:

the presence of processes that are not fixed by primary documents (shrinkage, shrinkage, spraying);

theft and abuse;

control of the actions of financially responsible persons.

In the practice of any organization, a significant number of accounts are used. Each of them reflects the state and movement of one of the objects of accounting. For a deeper understanding of the procedure for reflecting transactions in the system of accounting accounts, let's get acquainted with their grouping according to economic content.

The grouping of accounting accounts according to the economic content of the objects reflected on them answers the question: “What is taken into account on this account?” When classifying accounting accounts on this basis, they are divided into three groups (Fig. 5.1).

Rice. 5.1. Grouping accounts according to the economic content of the objects reflected on them

Accounts for accounting for assets reflect the presence, formation and movement of property and rights of an economic entity.

Accounts for accounting for property and rights are divided into the following subgroups (Fig. 5.2).

Rice. 5.2. Classification of accounts for asset accounting

The accounts for recording property and rights (assets) in the sphere of production reflect means of labor, objects of labor, exclusive rights and capital investments. An example is the accounts "Fixed assets", "Intangible assets" and "Materials". These accounts reflect the movement of accounting objects at their original cost or the amount of actual procurement costs, and they are active. The structure of any active account for accounting for property and rights is presented as follows.

Construction of accounts for asset accounting

sch. “Property (right)” D-t K-t Sn - availability of property (rights) at the beginning of the period Obk - decrease, disposal, use of property (rights) (-) Ob - increase, receipt of property (rights) (+) Sk - balance of property (rights) at the end of the period intangible assets". This information allows you to determine the residual value of these tools. The costs of construction and acquisition of fixed assets and intangible assets are accounted for on the account "Investments in non-current assets".

The accounts for accounting for objects of labor include the accounts “Materials”, “Animals for growing and fattening”.

Accounts for accounting for assets in the sphere of circulation reflect cash, products of labor (objects of circulation), receivables, financial investments, and deferred expenses.

Accounts for accounting for property and rights in the sphere of circulation are divided into the following subgroups (Fig. 5.3).

To accounting accounts Money include accounts "Cashier", "Settlement accounts", "Currency accounts", etc. They take into account all the cash of an economic entity located in the cash desk of the organization and in cash accounts in banks. In order to control the correct spending of funds and prevent abuse, the availability of funds in the cash register is limited.

Rice. 5.3. Classification of accounts for accounting for assets in the sphere of circulation

Accounts for accounting for products of labor (objects of circulation) include the accounts "Finished products" and "Goods shipped". The “Finished products” account reflects the presence and movement of finished products within the economic entity (release from production and shipment to customers), the “Goods shipped” account reflects the movement of finished products sent to the buyer, from the moment of shipment (dispatch) until the moment of transfer of ownership of her.

Accounts for accounting for receivables reflect the debts of other organizations and persons to this economic entity. Accounts receivable may arise in the form of debts of employees of their own organization. Such debtors (employees of the organization) are called accountable persons, and the resulting debt is recorded on the account “Settlements with accountable persons”.

Accounts receivable (debts) of other organizations and persons for products, works and services are recorded on the account "Settlements with buyers and customers".

Accounts for recording other rights include the account "Deferred expenses", which records the costs incurred in one reporting period, but related to subsequent reporting periods.

On accounts for accounting financial investments investments in other organizations in the form of cash and material resources for the purpose of generating income are reflected: investments in shares of joint-stock companies, authorized capitals of other organizations, in public and private securities. Accounting for such investments is kept on the account "Financial investments".

The accounts of the second group are the accounts of the sources of formation of the property and rights of the organization. On the accounts of the sources of formation of assets are reflected equity and obligations (Figure 5.4).

Rice. 5.4. Classification of accounts to account for the sources of formation of property and rights (assets)

All accounts in this group are passive. The structure of any account in this group can be represented as follows.

Building an account to account for the sources of property and rights

sch. "Sources of property and rights"

Dr. Obd - disposal, use of sources of formation of property, rights (-)

Сн - availability of sources of formation of property and rights at the beginning of the period Obk - attraction of sources of formation of property and rights (+)

Sk - availability of sources of formation of property and rights at the end of the period

The accounts that reflect the movement of own sources of formation of property and rights include “Authorized capital”, “Reserve capital”, “Additional capital”, “Retained earnings (uncovered loss)”.

The “Authorized capital” account reflects the sources of formation of the property and rights of the organization at the time of its creation. The size of the authorized capital characterizes the value of assets contributed by the co-owners of the organization (shareholders, shareholders) both in cash and in kind.

The remaining accounts of this group show the sources of formation of property and rights that arose in the process economic activity.

All accounts payable (debts) of this organization to other business entities and persons are reflected on the accounts for recording liabilities. They are divided into accounts for accounting for settlement obligations and accounts for accounting for distribution obligations. Accounts for accounting for settlement obligations include accounts that reflect debts to banks for loans and borrowings received from them (“Settlements on short-term loans and loans”, “Settlements on long-term loans and loans”), and accounts for recording debts to suppliers inventory items (“Settlements with suppliers and contractors”).

The accounts for accounting for distribution obligations reflect debts to employees of the enterprise and the state arising in the course of production and economic activities (“Settlements with personnel for wages”, “Settlements for social insurance and security”, “Calculations on taxes and fees”).

The accounts used to record business processes and their results are divided into three subgroups (Fig. 5.5). Accounts to record business processes and their results? 1 g V Accounts for accounting for the production process Accounts for accounting for the circulation process Accounts for accounting for the results of business processes Pic. 5.5. Classification of accounts to record business processes and their results

Accounts for accounting for the production process are active. According to the debit of these accounts, the costs associated with the production of products (works, services) are grouped, and their cost is calculated. From the credit of these accounts, the costs allocated to the objects of accounting and included in the cost of finished products are written off. These include the accounts "Main production", "Auxiliary production", "General production expenses".

Accounts for accounting for the circulation process collect expenses associated with the sale of products (works, services). These include accounts "Sales", "Expenses for sale". They calculate the result of the sale of products (works and services).

Accounts for recording the results of business processes are used to calculate (determine) the result of economic activity. An example is the accounts "Profit and loss", "Other income and expenses". The credit of these accounts reflects the organization's profit and income, and the debit - losses and expenses attributable to losses. Comparing credit and debit turnovers by this account, determine the result of economic activity. The grouping of accounting accounts according to economic content is shown in fig. 5.6.

Based on the grouping of accounting accounts by economic content, the country has developed a Chart of Accounts for accounting, which is used in all organizations, except for credit and budget ones.

The Chart of Accounts is a systematic list of accounts used in the practice of accounting. AT Russian Federation using a single Chart of Accounts. This means that all organizations, regardless of their organizational and legal form, are required to keep records using this plan, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (Appendix 1).

Rice. 5.6. Grouping accounting accounts by economic content

accounting accounts

Accounts for recording obligations Accounts for recording obligations for distribution Accounts for recording obligations for settlements Accounts

for the accounting

own

sources Profit accounts Capital accounts Accounts for deferred expenses

Accounts for recording short-term and long-term financial investments

Accounts for Accounts Receivable

Cash Accounts

Accounts for accounting for items of circulation

Accounts for recording the production process

Accounts for accounting for the circulation process

Accounts for accounting exclusive rights

Accounts for recording the results of business processes

Accounts for accounting for capital investments

Accounts for accounting for objects of labor

Fixed Asset Accounts

As can be seen from the above Chart of Accounts, for ease of use, all accounts are grouped into sections in accordance with the grouping of accounts by economic content (Fig. 5.7).

Section I "Non-current assets" includes accounts that keep records of fixed assets, intangible assets, long-term investments in non-current assets; equipment to be installed, i.e. real estate, and exclusive rights. This section also includes an account for accounting for deferred tax assets.

Section II "Inventory" combines accounts for accounting for objects of labor. It includes accounts for accounting for materials, procurement and purchase of materials, deviations in the cost of materials, animals for growing and fattening, reserves for depreciation of material assets.

Section III "Costs of production" is represented by accounts designed to account for the costs of production and costing products. It includes accounts for cost accounting in the main and ancillary industries, overhead and general business expenses, defects in production.

Section IV "Finished products and goods" includes accounts for accounting for products of labor. This section presents accounts for accounting for finished products, goods shipped, and sales expenses.

Section V "Cash" combines accounts for accounting for the organization's funds: accounts for accounting for cash on hand, on current and foreign currency accounts in banks, money documents, transfers in transit, financial investments.

Section VI "Settlements" includes accounts for accounting for receivables and payables. This section reflects accounts for accounting for settlements with suppliers and contractors, buyers and customers, settlements for wages, with the budget, for social insurance and security, with accountable persons, founders, with various debtors and creditors, on-farm settlements. The same section includes accounts for accounting for settlements with banks on loans and borrowings received from other organizations and individuals, as well as an account for accounting for deferred tax liabilities.

Section VII "Capital" includes accounts for accounting for own sources of property formation. This section contains the following accounts: "Authorized capital", "Reserve capital", "Additional capital", "Retained earnings (uncovered loss)", "Target financing".

Section VIII "Financial results" is represented by accounts intended for accounting for financial results. This section includes accounts for determining the financial result from the sale of products, works and services; other income and expenses. The accounts of this section also include accounts for accounting for expenses and income of future periods, reserves for future expenses.

The chart of accounts also contains a group of off-balance accounts.

The number of accounts included in the Plan is determined by the needs of reporting. Based on the volume of information reflected in the accounts, only synthetic accounts and sub-accounts are included in the single Plan. The number of analytical accounts used in practice is not regulated by the Plan and depends on the needs of the financial and economic activities of each specific organization. Synthetic balance accounts

Accounts for recording property and rights

Accounts for accounting for sources of formation of property 1 y 1 y 1 y h "Y 1 y h Section I. Non-current assets Section II. Inventories Section IV.

Finished products and goods Section V. Cash Section VI. Calculations Section VI. Calculations Section VII. Capital g "G 1 G L G 1 g V Accounts 01, 02, 03, 04, 05, 07, 08, 09 Accounts 10, I, 14, 15, 16, 19 Accounts 40.41, 42, 43, 44, 45, 46 Accounts 50, 51, 52, 55, 57, 58, 59 Accounts 62, 71, 76, 79, 75 Accounts 60, 63, 66, 67, 68, 69, 70, 73, 75, 76, 77, 79 Accounts 80, 81, 82, 83, 84.86 Fig. 5.7 Structure of the Chart of Accounts

Synthetic

off-balance sheet

Accounts for recording business processes and their results *

Accounts 001, 002, 003, 004, 005, 006, 007, 008, 009, 010, 011 Accounts Accounts for accounting for accounting for economic and financial processes of results Section III. Section VIII. Costs Financial results 1 і Accounts Accounts 20, 21, 90.91, 23, 25, 94, 96, 26, 28, 97, 98, 29 99 there is only one synthetic account “Settlements with personnel for remuneration”. In the development of this account, analytical accounts are opened by the number of employees.

The chart of accounts contains a two-digit synthetic account code, its name, subaccount code and subaccount name. Each section has free code numbers that allow, if necessary, to supplement the Plan with new accounts without changing the general numbering of accounts. Off-balance sheet accounts are assigned a three-digit code.

Instructions for its use have been developed for the Chart of Accounts, and standard correspondence of accounts is also provided.

Any business entity is obliged to use in its practical activities a working chart of accounts (Appendix 2), developed on the basis of a single Chart of Accounts. The working chart of accounts contains a list of all synthetic and analytical accounts, sub-accounts necessary to reflect the economic activities of this organization. If specific operations are carried out in the organization, then additional synthetic accounts may be introduced to reflect them, in agreement with the Ministry of Finance of Russia. To do this, use free code numbers.

Organizations have the right to clarify the content of the sub-accounts given in the Chart of Accounts, to combine or exclude them, to introduce new ones. The composition and procedure for maintaining accounts of analytical accounting is determined by the organization on the basis of the Instructions for the Application of the Chart of Accounts, accounting regulations and other regulatory documents governing accounting.

The information grouped in the system of accounting accounts is systematized in accounting registers (lessons 3, 4). In practice, various types of accounting registers are used, depending on the form of accounting used in a given organization.

The form of accounting is understood as a certain system of construction and combination of accounting registers, the sequence and methods of recording in them.

The main features that determine one or another form of accounting are:

types of registers used, the relationship between them;

sequence and ways of recording in them;

the use of computer technology.

In the historical development of accounting forms, there is a tendency towards a steady division of accounting labor.

Currently, the following forms of accounting are used: journal-order and table-automated.

Journal-order form of accounting. The main registers are journal-orders, therefore the form is called journal-order. Log-order - a register that combines chronological and systematic, as well as analytical and synthetic records.

Order journals are maintained directly on the basis of primary documents only for accounts with a small number of transactions reflected in them. With a large number of homogeneous primary documents, their data is first accumulated in cumulative and grouping auxiliary statements, or tables, the results of which are transferred to the corresponding order journals at the end of the month.

Order journals have their own permanent number and are opened for each synthetic account or several related accounts.

Order journals are built on the basis of a credit principle: they are maintained on the basis of a credit of one or several homogeneous accounts. Standard correspondence of invoices is provided in advance, which reduces the likelihood of errors. Journal-orders have a different structure depending on the features of the objects taken into account. According to the content and form, they can be divided into three groups.

Journal-orders of the first group consist of two parts. The first part is the journal-order itself; it records credit turnover on the account.

Journal-order No. 1 on the credit of account 50 "Cashier" for January 200 Date of issue To debit accounts Total 51 70, etc. 01.00 1000 2000 02.00 200 200, etc. Total for January 3000 800 5200 The second part of the journals -Orders of the first group are auxiliary statements drawn up in order to control the movement of funds. For example, to journal-order No. 1, which is maintained on the credit of account 50 "Cashier", an auxiliary statement No. 1 is opened on the debit of account 50 "Cash".

Statement No. 1

on the debit of the account "Cashier" for January 200

Balance on 01.01 according to the General Ledger - 1600 rubles. Date of statement From the credit of accounts Total 51 90 71 01.01 100 100 01.08 200 200, etc. Turnover for January 300 1000 Balance as of 01.02.200 200 1400 and the credit of the corresponding accounts is put down once, which reduces the time for registering transactions.

Order journals of the second group are used to record transactions on settlement accounts with suppliers and contractors, accountable persons, etc. These registers are built on the principle of combining synthetic and analytical accounting, so there is no need to keep books and analytical accounting cards for them and reconcile between them.

Entries in the journal-orders of this group are carried out in a linear way, i.e. debit and credit turnovers are placed on the same line. For example, in order journal No. 6 on the credit of account 60 “Settlements with suppliers and contractors”, analytical records are kept for each supplier and payment request. On one line, the organization's debt to specific suppliers is reflected and a record is made of its repayment as payment is made on the same line. The total total of credit and debit turnovers is synthetic accounting data.

Journal-order No. 6 on the credit of account 60 "Settlements with suppliers and contractors" for March 200

(simplified) Suppliers Debit accounts of material assets Total Note on payment of the account "Settlements with suppliers and contractors" reg.

ny account

box sub-account "Raw materials and materials" sub-account "Containers and packaging materials" sub-account

"Oplivo" sub-account

Spare

parts" date cre

invoice amount I Indebtedness at the beginning of the month: 1,122 Factory No. 1,121,200 121,200 03.10 51,121,200 2,216 Factory No. 8 262,000 262,000 03.10 51,262,000 Total 262,000 121,200 383,200 Received in the reporting month3 II 383,200 146 plant No. 1 180,000 180,000 10.10 51,180,000 4,319 steelmaking

Plant 100 000 100 000 16.10 51 100 000 5 210 Plant No. 4 130 000 130 000 25.10 51 130 000 6 000 90 000 Order journals and statements of the third group are designed to account for production costs. Entries in these registers are made in a checkerboard pattern. In this case, debited accounts are reflected in the subject (horizontally), and credited - in the predicate (vertically) of the register. For example, journal-order No. 10 is maintained on the debit and credit of several interconnected accounts. It records only the totals for the month, which is necessary to summarize the costs of production by economic elements and costing items. Auxiliary accumulative statements No. 12 (to account for expenses on account 25 “General production expenses”) and No. 15 on accounts 26 “General expenses”, 97 “Deferred expenses”, 96 “Reserves for future expenses” are maintained to order journal No. 10. These statements provide a grouping of costs according to analytical accounting items, which is also important for monitoring compliance with the estimates of these costs (for example, statement No. 12).

Log-order No. 10 and others contain specially grouped analytical data necessary for reporting. The structure of the journal-orders of the third group is shown below.

Magazine-order No. 10 I. Production costs

In addition to order journals and statements, development tables can be compiled where depreciation of fixed assets and intangible assets is calculated, etc. Table data is used for entries in statements and order journals.

The results from order journals are transferred to the General Ledger, which is maintained throughout the year. It has a separate page for each synthetic account (p. 115).

The general ledger is maintained on a debit basis. In it, debit turnovers are transferred from different order journals, and then the total turnover is calculated for the debit of the corresponding account. Credit turnovers are transferred from different order journals as a total amount. In the General Ledger, each account shows the balances at the beginning and end of the month. The correctness of the entries in the General Ledger is checked by counting the turnovers and balances of all accounts. The sums of debit and credit turnovers and debit and credit balances must be equal, respectively. On the basis of the final balances in the General Ledger, a balance sheet is compiled. The data of accumulative statements, order journals and the General Ledger allow you to obtain data for reporting without additional selections.

General ledger account 70 “Settlements with personnel for wages”

for 200 Month Turnovers on debit from credit of accounts Total on debit Total on credit Balance 50 69 etc. debit credit As of 01.01.200

January February etc. 46,000 40,000 45,000 41,000 3,000

3000 As of 01.01.200 3800 Currently, two variants of the journal-order form of accounting are used. The first option is intended for large organizations and includes 17 order journals, a number of auxiliary statements and tables.

For organizations that use a limited number of synthetic accounts to reflect economic activities, the number of order journals has been halved.

On fig. 5.8 presents a journal-order form of accounting.

The journal-order form of accounting has a number of advantages:

the volume of work is reduced in connection with the liquidation of the registration journal of memorial warrants, many cards of analytical accounting;

facilitating reporting;

the linkage of synthetic and analytical accounting is improved;

conditions are created for the division of accounting labor and its uniformity.

However, the form is not without drawbacks:

the complexity of building the main registers - journals-orders;

significant manual labor costs.

In business entities of small business, simplified forms of accounting have been used. Currently, two are most widely used: a simple form and a form of accounting using registers for property accounting.

The simple form applies under the following conditions:

lack of own fixed assets;

full use in production of materials received in the reporting month;

settlements with suppliers and buyers upon the fact of transactions;

simple production cycle and monthly product sales;

Legend:

Current entries;

^ - single entry;

Data reconciliation

Rice. 5.8. Journal-order form of accounting

accounting for income and expenses on the basis of cash received and paid.

With a simple form of accounting, based on the data of primary documents, a combined register of synthetic and analytical accounting is maintained - the Book of Accounting for Business Operations in Form No. K-1. The Book reflects account balances at the beginning of the year by type of property, liabilities, etc.

During the year, in chronological order, in a linear-positional way, the movement of property, sources and costs for all accounts is recorded using the double-entry method. Production costs (Kt account 20) are written off to the cost of goods sold, works and services (Dt account 90). Financial results from the sale is revealed by comparing the credit and debit turnovers on account 90 "Sales". Profit from the sale of products is shown on the credit of account 99 "Profit and Losses" and the debit of account 90 "Sales". When a loss occurs, a reverse entry is made. At the end of the month, turnovers and balances are calculated in the register. The total of the debit and credit turnovers of the accounts used must be equal to the total amount in column 4 of the Book of Accounting for Business Transactions (p. 118).

To account for settlements with personnel for payroll and budget for income tax the Payroll Accounting Sheet (Form No. B-8) is used.

Legend:

Multiple entry:

Single entry;

Rice. 5.9. Simple form of accounting

The information in the specified register is grouped by categories of employees, accounting objects and types of production. On fig. 5.9 presents a simple form of accounting.

The form of accounting using property accounting registers is used in business entities of small business,

Rice. 5.10. Form of accounting using statements

having their own fixed assets, inventories and making settlements with buyers and suppliers on the basis of advance or subsequent payment of invoices (Fig. 5.10).

Business transactions book

Form No. K-1 Registration

operations Availability and movement of property of the enterprise No. p / p Date and number of the document Content of operations a

o Costs 50 Ch. 51 Sc. 90 Sc. 70 Sc. 76 Sc. 68 Sc. 69 Sc. 99 Others D-t K-t D-t K-t D-t K-t D-t K-t D-t K-t D-t K-t D-t K-t D-t K-t D-t K-t D-t K-t i 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 depreciation deductions (wear and tear) (form No. B-1);

record of inventories, goods, finished products and VAT paid on valuables (form No. B-2);

statement of accounting for production costs (form No. B-3); statement of accounting for cash and funds (form No. B-4); statement of accounting for settlements and other operations (form No. B-5); sales record sheet (form No. B-6 - payment); statement of accounting for settlements with suppliers (form No. B-7); payroll record sheet (form No. B-8).

All of these registers are combined, entries in which are made on the basis of primary documents, both in the analytical and in the synthetic context. Generalization of synthetic accounting data and control over the correctness of the entries in the statements are carried out by compiling a checkerboard register at the end of the month (sheets of form No. B-9). In the chess turnover sheet from the accounting statements, the turnovers on the credit of the synthetic account are entered in correspondence with the debits of different accounts and the turnovers on the debits of the accounts are calculated. The coincidence of debit and credit turnovers indicates the correctness and completeness of the reflection of transactions in the current account statements. The chess sheet (form No. B-9) serves as the basis for entries in the turnover sheet.

The tabular-automated form of accounting is based on the widespread use of computers in accounting (Fig. 5.11). The main features of this form are as follows:

full automation of collection, transmission, systematization and processing of information;

use, in addition to the usual media of accounting information, machine media;

integration of accounting based on single entry and multiple use of primary information;

implementation of a program grouping of debit and credit turnovers on accounts based on the principle of double entry;

automation of logical accounting operations;

solution of accounting problems in two modes - procedural and inquiry;

obtaining output information in the form of printed registers and videograms;

the possibility of obtaining a transcript of printed indicators at the request of users.

Rice. 5.11. Table-automated form of accounting

The spreadsheet-automated form of accounting continues to develop in connection with many types of computers and other office equipment, as well as software; various information processing technologies can be used.

Thus, the workplaces of accountants can be equipped with personal computers, and on their basis, automated accounting workstations (AWS) have been created. They allow you to automatically generate primary documents and machinograms for various areas of accounting and transfer the results to the CC in order to compile consolidated registers of accounting and reporting. Their implementation will help solve the problem of full and complex automation of accounting.

As the organization is equipped with higher-class computer technology, the question of using a paperless form of accounting is raised. The transition to it is possible only in conditions of mass use of computer technology, which will require appropriate training of accountants.

With the help of a computer in the accounting department, the solution of information retrieval tasks is greatly facilitated, the work of preparing, compiling and printing primary documents is simplified.

The use of computers has led to the creation and distribution of various accounting programs.

These programs contain a set of standard postings. It is also possible to enter accounting records that are not provided by the program. Programs allow you to receive interim information, balance sheet and other forms of reporting.

Currently, both complex accounting programs and programs for accounting for individual objects are used (Finance without problems, 1C: Accounting, etc.).

The most common program is "1C: Accounting", which allows the user to simultaneously work with the Chart of Accounts, the journal of registration of business transactions and generate various output forms.

The program "1C: Accounting" can be based on both journal-order and other forms of accounting.

When using the program "1C: Accounting", the accountant checks and processes the received primary documents and enters the data contained in them into a personal computer on technical media. Data entry is most often carried out manually from the keyboard in accordance with the workflow schedule.

The 1C: Accounting program contains a set of standard entries from which the accountant can choose the ones necessary to reflect business transactions. If necessary, you can enter postings that are not provided for in this program.

On the basis of the information entered from the primary documents and the selected correspondence of the accounts, a journal of registration of business transactions is created, which can be printed.

The program provides for obtaining both intermediate information, systematized in order journals, memorial orders, balance turnover sheets, chess sheets, as well as balance and other reporting forms.

The primary sociological information obtained as a result of empirical research in itself does not allow drawing conclusions about the phenomena and processes under study, or identifying the features and trends of their development. To achieve such a result, it is necessary to analyze, generalize, scientifically comprehend and interpret this primary information.

This multifaceted and complex work begins with control the quality of respondents and/or interviewers filling out the tools used in the study - questionnaires, interview forms, cards, etc. First, the correctness of the answer to each question is checked, including - which is especially important - to open, control questions, the answers to which allow you to establish the degree of sincerity of the respondent and the measure of the adequacy (inadequacy) of his answers to the questions posed. If incorrect answers are set, and their total number reaches 30% in relation to the total amount of questions contained in the questionnaire, such questionnaires are rejected and not sent for processing to the computer. At the same time, more stringent requirements are imposed on questions that give socio-demographic characteristics of respondents (gender, age, social status, education, etc.). If the questionnaire does not contain answers to these questions, it is withdrawn from the general array of documents subject to computer processing.

After the completed questionnaire forms unsuitable for analysis are rejected, the encoding the tools that are presented for machine processing. Coding- this is such an operation with sociological tools that allows each question and the answer (answers) to it to assign a specific code, according to which computer processing of sociological information is carried out.

After the received answers to the questions of the questionnaire are coded, the measurement of the materials obtained in the empirical study is carried out. Sociological dimension- this is a procedure by which the objects of study, considered as carriers of certain qualities and relations between them, are expressed in quantitative certainties. The measuring part of the toolkit, with the help of which the measured social properties of the objects under study, their features and relationships are evaluated in certain quantitative indicators, is called scale. With the help of the scale, each object is assigned a certain number, called the scale value of the object.

In sociology, t scale types:

1.Nominal scale- this is a scale of names, consisting of a list of qualitative objective characteristics of respondents (gender, nationality, education, social status) or opinions, attitudes, assessments.

An example of such a scale is a list of characteristics of the level of education of respondents built in the form of a column:

lower secondary

average general

specialized secondary

incomplete higher

2.More complicated is ranking scale, which is a ranked distribution of responses in descending or increasing order of intensity of the trait under study. The ranking (ordinal) scale usually takes the following form:

- the most positive response

Positive answer

Neutral response

Negative answer

Maximum negative answer

Such a scale is used when there is a significant spread of opinions, which, however, can be grouped in a certain order. For example, answering the question "How has your financial situation changed over Last year?”, respondents can choose the following answers: “Significantly improved”, “Slightly improved”, “No change”, “Slightly worsened”, “Significantly worsened”.

Interval (metric) scale- this is a type of scale in which the magnitude of the differences (intervals) between the ordered manifestations of the studied social object, expressed in certain points or numerical values, is determined.

It usually has the form of a column that starts with the least pronounced feature and increases to the most pronounced feature, and this increase is expressed in numerical values ​​spaced apart from each other by certain intervals (say, time intervals). It is these scales that are used in determining and ranking work experience: up to 5 years inclusive, 6-10 years, 11-15 years, 16-20 years, 21-30 years, 31-40 years, 41-50 years, over 50 years. It is easy to see that at the beginning of the scale, an interval of 5 years is used, and later - at 10 years.

Along with scaling changes in sociological research, when analyzing and summarizing its results, we use grouping, i.e. the allocation of certain groups of features that are important for understanding the essence of the studied social phenomena, their assessment, identifying the degree of their prevalence, trends in their development. The grouping can be constructed according to nominal sign (nationality, religion, occupation, etc.); on quantitative sign, when grouping by age intervals is carried out: 16-17 years old, 18-20 years old, 21-25 years old, 26-30 years old, 31-35 years old, 36-40 years old, 41-50 years old, 51-60 years old, 61 -70 years old, over 70 years old, by signs when they are distributed according to ranking scales, for example, by level of education: primary, incomplete secondary, secondary general, secondary specialized, incomplete higher and higher.

Most often, in a sociological study, it is necessary to group the respondents not according to one, but according to several criteria, in such cases it is used combined grouping, since several features are grouped with each other. This type of grouping, in turn, is divided into several types. Each of them is used depending on the tasks that need to be solved in the research process. If we study, for example, the musical preferences of various groups of the population, then it is best to group the respondents according to age, since the orientations and tastes of young people in the field of music differ sharply from the musical preferences of people of the middle, and even more so - older generations. Since in this case the entire array of respondents is structured into certain age groups, therefore such a grouping is called structural. When we seek to find out the attitude of respondents to market transformations and privatization of property, it is most expedient to distribute the array of respondents included in the sample into several social types: entrepreneur, farmer, worker, office worker, etc. Such a grouping is called typological. If in the process of research it is necessary to analyze whether there are relationships between certain characteristics of the selected objects (their content, evaluation, etc.), then in this case we are dealing with analytical grouping. Such a grouping is used in cases where, for example, the task is to identify the relationship between the social type of respondents (entrepreneur, employee, pensioner, student) and their assessment of the activities of the president, parliament, etc.

In the process of sociological research, especially if it is of a complex nature, most often a number of group characteristics of respondents are distinguished (by gender, age, education, place of residence, nationality, etc.), therefore, in the process of processing and analyzing the empirical data obtained, each selected group is assigned a index(n1, n2, n3 - nx), which describes the quantitative composition of this group.

Data in sociology, it is empirical sociological information collected, formalized and structured in the process of research. Formalization- this is a set of procedures for constructing a sample, access to sociological information, its fixation and measurement. Structuring includes the definition of a list of measurement indicators (they are called variables), as well as a list of objects that need to be examined (sample).

The received data is processed using statistics, which is the science of collecting, analyzing and interpreting data characterizing mass phenomena and processes. Statistical analysis is mainly used to study the relationships between selected variables. In the course of its implementation, there are absolute and relative frequencies. To present more clearly the features and differences of these frequencies, we will give a specific example. During the course of the September 2000 The Institute of Sociology of the National Academy of Sciences of Belarus polled 2,453 people for representative sociological research in all regions of the republic and in Minsk. According to age indicators, they are characterized as follows:

Table 41.1.

From this diagram, it becomes clear that absolute particularity shows the number of examined objects that have a certain value of the attribute (in this case, age). As for relative In particular, it is expressed as a certain percentage of this age group of the total sample.

Statistical data obtained in the process of mathematical processing of empirical material, as a rule, have a graphical interpretation. It is carried out by constructing statistical tables, charts, histograms and other graphic pictures. Statistical table is a list of information, numerical data about the objects under study, grouped into certain rows of distribution according to columns given in a certain system. In such a table containing the frequencies of the joint occurrence of the value of two features (let's denote them as X and Y) measured in a given set of units of analysis, the rows usually correspond to the values ​​of one of the features, the columns - to the values ​​of the other. The frequency at the intersection of the 1st row and the 1st column is the number of respondents who have the 1st value for feature X and the first value for feature Y, at the intersection of the 2nd row and 2nd column - the next value these variables, and so on. Let us show this by the example of the frequency distribution of respondents in relation to the presidential elections held in 2001 in Belarus (empirical data were obtained in the course of a sociological study carried out in September 2000).

Table 41.2.

Along with tables in the process of processing and analyzing sociological data are widely used pie charts. The pie chart is most often used to graphically represent nominal and ordinal data. An example in this case is a diagram depicting the structure of economic crimes in Belarus:

A - malfeasance;

B - counterfeiting;

B - deception of consumers;

G - theft of property by theft;

D - petty theft;

E - appropriation of entrusted property;

F - other crimes.

Table 41.3.

In the case when objects that can be differentiated by dichotomous pairs (by gender, for example) are subjected to sociological analysis, pyramid charts.

For a graphical representation of the interval series of sociological data, one usually uses bar chart. On the horizontal axis of the histogram (abscissa), the boundaries of the intervals are plotted, from which rectangles are built with a height proportional to the distribution density of the corresponding intervals, i.e. proportional to the number of units of the studied population, per unit length of the interval. In this case, the frequencies of the trait under study are plotted on the y-axis, expressed as a percentage or in fractions. An illustrative example of a histogram is shown in Table 41.4.

Table 41.4. Life expectancy of the population at birth in Belarus.

In the process of analyzing and summarizing the obtained sociological data, it is important to establish whether there is a statistical relationship between the calculated signs. In the case when a change in one variable (say, the work experience of the respondent) changes the distribution of another variable (salary), it is considered that between these variables statistical connection exists. If there is no such connection between the selected variables, then they are called statistically independent.

The most effective means of establishing statistical relationships is contingency table. It is a set of frequencies of joint occurrence of the value of two features (let's denote them as X, Y), measured in a given set of units of analysis. To determine the level of satisfaction with the life of young people, for example, a contingency table of two features can be constructed: each row presents a qualitative feature (satisfied or dissatisfied with life), and each column shows the age characteristic (number of years) of the respondents. In this case, the contingency table will take the following form:

Table 41.5.

To establish a relationship between two quantitative variables, a linear one is most often used. correlation analysis. Correlation is such a dependence between numerical random variables that does not have a strictly functional character. In contrast to functional dependence, correlation is usually used when at least one of the quantities depends not only on the other, but also on a number of random factors. The relationship between two variables is called linear if the values ​​of one attribute change (decrease or increase), on average proportionally increased to the value of the other. The linear correlation model is described by the equation

y = hx + a. At the same time, the correlation of two variables does not imply a causal relationship between them.

The most widely used measure of correlation is linear correlation coefficient Pearson. This coefficient, denoted by the letter r, is calculated using the following formula:

This coefficient varies from -1 to +1. A value of zero indicates no linear relationship. The closer the value is to +1, the stronger the positive relationship between the variables. If the value approaches -1, this indicates the presence of a close negative relationship between the indicators.

Along with the correlation in the process of summarizing sociological data, it is widely used factor analysis. Its essence and significance is expressed in the fact that it allows presenting in a compact form generalized information about the structure of relationships between the observed features of the social object under study based on the identification of some hidden, not directly observable factors. Most often, it is used to interpret data obtained by measuring the studied characteristics on interval scales. The use of factor analysis makes it possible to describe the object under study by a set of x1, x2 ... xn (where n is the total number of countable features). In this case, information about the object under study can be presented in the form of a data matrix "object-feature" (X ji), N = 1.2 ... n, where X ji is the value of the feature j inherent in the object X i, and N - the total number of objects. The basic assumption of factor analysis is that each observed feature can be expressed as the sum of some other, non-observable features (factors), each multiplied by its own coefficient. These coefficients are called . The value of factor loadings is just the result of the factor analysis procedure, i.e. they form the basis for a meaningful conclusion about the object under study.

In the process of factor analysis, the factors used can be interpreted as latent (hidden) features that determine the values ​​of the observed features and determine the presence of a correlation between them. Graphically, the relationship between the initial features and factors can be represented in the form shown in Table 41.7., Where the arrows indicate the directions of factor dependencies. If some factor load is equal to zero, then the corresponding relationship, as can be seen from the graph, is absent (in particular, between the factor F 2 and the feature X1).

F1

F2

F n

x1

x2

Xj

X n

Table 41.6.

In the process of analyzing and summarizing sociological information, another effective method can be used: content analysis. (Its essence and content are set out in chapter 36 of this workshop and in the corresponding chapter of the training manual).

In some types of sociological research, it is effective to use cluster analysis. It is the process of identifying groups of people or other social objects that are characterized by a relative difference in their characteristics in the data set. Most often this is done in marketing research. For example, smoking people are first selected from the general array of respondents, and then they are distributed into groups of people who use filtered cigarettes, non-filtered cigarettes, cigarettes, cigars or pipes, rolled cigarettes. Each group (smokers - non-smokers, cigarette users, etc.) selected from the general array of respondents (for example, cigarette smokers) constitutes a specific cluster. This cluster, in turn, is subjected to further analysis on the basis of: what brand of cigarettes do respondents usually use ("Marlboro", "L&M", "Java", etc.), or on the basis of: smoking frequency (3-7 cigarettes per a day, 8-12 cigarettes a day, etc.)

An essential role in applied sociological research is played by typological analysis. It represents a method for studying complex social phenomena, which makes it possible to single out socially significant, internally homogeneous, qualitatively different groups of objects that have type-forming features and are interpreted as carriers of various properties of the studied social phenomenon or process. In this case, the most common, most common feature that is essential for the object under study is singled out.

No matter how effectively the methods and methods of statistical analysis are used in sociological research, they, for all their importance, still do not solve the entire scientific problem. In achieving the main goal of sociological research and in solving the specific tasks arising from it, the concept of the research being conducted and the interpretation of the data obtained play a decisive role. Data interpretation- this is the process of attributing meaningful meaning to formal symbols, relations, etc. obtained as a result of the application of mathematical and statistical methods. And for this, it is necessary to comply with certain methodological principles that would be modified in relation to specific sociological tasks and to specific mathematical algorithms used in this study.

The first one of these principles is the coordination of interpretation with the original theoretical model of the studied social phenomena and processes, constructed in the program of sociological research.

Second an important principle is the principle of complementarity, which consists in the fact that in the process of interpreting the data obtained, substantive considerations that are not reflected in the interpretation of the initial data are embodied, because without this there can be no new sociological knowledge about the social object under study, and the study itself loses its meaning.

Third the principle is a deep understanding of the social essence of each element (attribute) of the object under study, identified in the process of statistical analysis, from the point of view of the "substantial consequences" of its interaction with other - explicit and latent - its signs and factors.

Fourth principle - verification on the basis of a qualitative analysis of the initial hypotheses by correlating them with the findings obtained, for their confirmation or non-confirmation (refutation). The most effective method of empirical testing of hypotheses is social experiment. Most often, to test hypotheses in sociological research, statistical methods are used (calculation of average values, coefficients of interdependence, etc.), which makes it possible to obtain probabilistic estimates of the validity of hypotheses put forward, their confirmation / unconfirmability.

The final stage of sociological research - preparation final report and subsequent providing it to the customer. AT scientific report based on the results of a sociological study, the identified features, signs, forms of manifestation of the studied phenomena and processes, their interconnections and interactions, development trends, etc. are formulated and evaluated in a systematic way. The structure of the final report is decisively determined type ongoing research - theoretical or applied.

If the study is predominantly theoretical fundamental nature, then the report (mainly in its introductory part) focuses on the scientific formulation of the problem, the formulation of research tasks (as a rule, new ones), the substantiation of the methodological principles of the study, the theoretical interpretation of the basic concepts, an overview of the state and degree of scientific development of the problem and existing approaches to its solution.

In the report on the results applied sociological research focuses on solving problems put forward by practice and proposed by the customer - be it government agency, private firm or public organization. In its structure there is a description of the object and subject of research, research tasks, substantiation of the sample, a system of indicators and sociological tools used to collect primary information. The main emphasis is placed on the formulation of practical conclusions and recommendations that can be implemented, and it is indicated what are the conditions and real possibilities for their implementation.

Analysis and generalization of the results of sociological research create the possibility of implementing sociological foresight, i.e. probabilistic prediction of possible options for the development of social processes and phenomena. The main form of concretization of foresight is social forecasting. Forecasting- this is a scientific study of the development prospects or the possible state of the object under study and, on this basis, a forecast of its most probable change in the future. Forecast acts as a result of predicting the possible occurrence of certain events, phenomena or processes, based on the analysis of data obtained in a sociological study about the objects under study and their development trends. The main purpose of the forecast is to present a multivariate picture of the possible future of the studied object (for example, the electoral behavior of various population groups during the presidential election). In order for a social forecast to provide the desired effectiveness, it must meet several requirements, the main of which are: 1) reliability; 2) validity; 3)accuracy; 4) reliability.

In the process of forecasting, the separation of forecasts is carried out. They are usually divided into: operational (current), designed for up to 1 month; short-term (from 1 month to 1 year); medium-term (1-5 years); long-term (5-15 years) and extra-long-term (long-term) - designed for a period of more than 15 years. If all the necessary requirements for forecasts are met, then social forecasting is able to perform three very important functions:

Orienting-- the optimal choice of the goal and means to achieve it, as well as the determination of the most positive and realistic trends in the development of the object under study.

warning-- description and analysis of possible negative consequences certain trends in the development of the object under study.

Regulatory-- determination of the basic needs of the studied social groups and communities, considered as the desired norm, and the possibilities of satisfying them.

Social forecasting and the development of forecasts can be carried out in all spheres of society: economic, social, political and sociocultural. In each of these areas, further differentiation of forecasts can be carried out. For example, political forecasts can be differentiated into foreign and domestic political forecasts, and the latter, in turn, into socio-political, political-ideological, military-political, and state-legal ones.

Practical implementation of the results of sociological research is carried out by joint, preferably well-coordinated and coordinated actions, both by specialists who developed the program and tools, as well as those who carried out the study itself, and by customers - the administrative apparatus of state bodies, institutions, heads of private firms, banks, public organizations etc. Only in this case they will bring the expected and serious practical effect. This is the main channel for the practical implementation of the results of sociological research.

However, there is a second, also important channel for such implementation - the publication of the results of sociological research in books, magazines, newspapers, in the speeches of sociologists on radio and television, as well as the introduction of the results obtained into the practice of teaching in universities, on the Internet.

These channels for introducing the results of applied sociological research, in the event of their normal functioning, have a significant impact on the public. Thus, the results of these studies become an important factor in the implementation of urgent social changes.

If everything stated in the final section of this book is depicted schematically, then we will get the configuration of the structural components of the process of applied sociological research, shown in Table 41.7.

Table 41.7. Structural components of the sociological research process