Preeminently owner! Not at all external checking organs. To present accounting control external organs — it a measure is forced, on which the state did compel enterprises to go. Nevertheless, it exists, and it is also necessary to be taken into account.

But at first will divide all book-keeping into two part: basic and additional.

So, only one is included in basic part of book-keeping: on motion work to do exact, complete and clear description of all appeal of facilities, materials and labour in money with that an owner had a clear picture of current of force in his enterprise.

To additional accounting behaves, for example, before higher financial organs (quarterly and annual), that can be named invulnerability of enterprise.

Why it is so important to know that this part of book-keeping business is additional?

And because the most Russian accountants were taught the business in soviet time. From point of book-keeping, that time differed from that enterprises did not have an owner. And it means that a soviet director, appointed on an enterprise an executive committee, was not at all a not large owner, what soviet , appointed that soviet power.

In the total, the accountant of soviet enterprise lived in double submission and was ill for the matters of, that, not at all less than, than for the matters of enterprise. Moreover, on a soviet enterprise very often felt itself, assigned to the enterprise. On a director began though as to earn extra money, only if started making the left businesses with money. And it he more frequent than all did not for enriching, but in an order to hold guided.

Riches — there is not a dream of accountants. They are servants power, covered not in money, but in a management by them.

All of it means that until now many of accountants consider accounting before the most important in their work. Them it seems to even, that it they report before these organs.

By the way, them it seems to just, that it they carry out every payments and wirings.

It is self-deceit and deception also.

An accountant does description of all actions only in time, is carried out in an enterprise with money, materials and labour.

All payments, wirings and reports, before external organs are done by Owner or Manager by an enterprise!

Often it is visible only in that without his signature of paper nowhere leave. And it seems in other, that all does. But it only because endeavoured to itself as many as possible power and to befog brains all by a secret magic language.

Truly accountant ~ it is a secretary just, that scribe at Manager, responsible for description of appeal money.