Delu - time

Each employee must know their responsibilities. The chief accountant does not need to give instructions for work every day - he can instruct, for example, an accountant at a client-bank: to whom and how much to pay, attaching invoices for payment, if any. Checking the details, exchange rates, if the amount of payment is fixed in conventional units, reconciliation of the details of paying taxes, CBC is the work of a subordinate.

Ideally, the presence of the head of the service at work should not be mandatory with a clear statement of the task. In my practice, each employee knew what to do within an hour after the start of the working day. Until that time, specialists performed day-to-day duties, such as checking cash or conducting invoices.

Basic mistake

The result is high-quality, uninterrupted work of the department. First of all, this refers to the absence of complaints from users, for example, employees who were incorrectly calculated their salary. Many chief accountants achieve this by double-checking all the data for their subordinates - this is a mistake.

You don't need to do this. Look for ways to minimize control. For example, how can you check the work of a payroll accountant? In a good way, you need to take the compiled and check the payroll: planned and actual. If there are discrepancies between the plan and the fact, check whether the shortage is correctly allocated between employees and even check the formulas in the tables.

Complete interchangeability

Blocking is such a state of affairs in which one can easily replace one employee with another in two hours without the monotonous transfer of cases, finding out what remains to be done, searching for the missing “primary” and so on.

An employee should not have a pile of unsorted cash tapes that pile up, burying the keyboard under them. If this happens, then the load does not correspond to the capabilities of the employee, or vice versa. So, it is not necessary to bring the situation to an extreme - it is necessary to look for a solution to the problem much earlier.

The chief accountant is required to know all areas of accounting thoroughly. This is necessary, first of all, in order to correctly set the task and be able to check the results of the work. Plus, he should be able to explain to any new specialist in the department his scope of employment. There should be no transfer of the case from cashier to cashier, otherwise mistakes cannot be avoided.

Don't forget about interchangeability. For the period of holidays, specialists should be able to replace each other in their main functions. Not the chief accountant should work for the employee who left. How to achieve this? Firstly, the mechanical work of the absentee can be performed by a person who is easy to put in and also easy to remove from the site when the main specialist arrives. Replacing the cashier with the chief accountant, if the performance of his duties takes more than two hours of working time a day, is tantamount to hammering nails with a microscope.

Secondly, the chief accountant is required to know all areas of accounting thoroughly. This is necessary, first of all, in order to correctly set the task and be able to check the results of the work. Plus, he should be able to explain to any new specialist in the department his scope of employment. There should be no transfer of the case from cashier to cashier, otherwise mistakes cannot be avoided.

Here is a little life story. It so happened that at some point I fully performed the work of a payroll accountant, replacing the cashier and the second accountant when they rested for one summer month. It was especially hard with the duties of a cashier - they took me 4 hours a day. As a result: I worked for a month on a schedule from 10 am to 11 pm.

One for all

Now let's talk about accounting. Unfortunately, not all CEOs understand that it takes a lot of time to prepare high-quality financial statements. , they sincerely believe that they facilitate the work of their chief accountant and he has a lot of time left to perform current duties.

This is not at all the case, and not every specialist can correctly fill out the annual tax return on the simplified tax system with the object of taxation “Income minus expenses” the first time. Indeed, in addition to this, the accountant will have to disassemble the tails according to the reporting of predecessors. This takes time, which, as usual, is not available.

Before you get a new job, study the file with tax returns for the last three years. In this case, it is worth paying attention to who signed the documents. Your task is to find out how often the chief accountant at the enterprise changes.

Thus, at an enterprise where there is a constant large amount of ongoing work with documents and people, the same chief accountant will not physically be able to correctly generate financial statements.

For the preparation and submission of official final documentation, as well as for reconciliations with the tax, there must be a separate person in the company's staff. This is especially important when the company has several legal entities and individual entrepreneurs with different taxation systems. You can call this position, for example, chief accountant for reporting. This employee may work for a small salary or part-time, but there must be such a person.

uncomfortable questions

Another helpful advice. Do not chase the big name of the company. Did someone work there before you? But for some reason, neither the salary nor the name of the company suited this man and he left. Try to figure it out. Carefully read the chronology of the work of your predecessors. The frequent change of chief accountants does not at all mean that they all did not cope with their duties. The point may be in an unreasonably high amount of duties that a qualified chief accountant simply cannot take on, realizing that he will not do this job well. Feel free to ask uncomfortable questions to both the predecessor and the employer - your shyness can cost you and the business dearly in the future.

What else can be done? For example, examine a folder with tax returns for the last three years. In this case, it is worth paying attention to who signed the documents.

Take a few days to see how the accounting department works with the old chief accountant. If the wanderlust has seized not only him, then get ready to quickly master several areas that are theoretically familiar to you at once, such as keeping records of goods and materials or working as a cashier. Indeed, it is possible that in such a situation we are talking not about "pitfalls", but about the well-coordinated work of the team.

Dmitry Vasiliev, Chief Accountant, for the Moscow Accountant magazine

Work of all areas of accounting

The universal encyclopedia "Practical Accounting" contains complete and reliable information about the rules of accounting and taxation. Comprehensive information about the work of the company from creation to distribution of profits.

Magazine /

E.P. Stolbov
Lead Auditor of Estra-Audit LLC

Accounting problems

IN last years when conducting audits of various organizations in which I happened to participate, I did not meet a single organization in which accounting and tax accounting and reporting would fully comply with the requirements of the governing documents. I note that earlier, when conducting audits of the financial and economic activities of an organization, in which there were no violations, they met, and not rarely. The presence of significant shortcomings in the presented accounting and tax reporting is also confirmed by the data of the tax authorities. For example, according to the data of cameral tax audits for 2004 (i.e., practically, when checking only on formal grounds) of VAT declarations submitted by organizations, only 10 - 15% had no deficiencies in filling out. In most cases, such frankly, the abnormal situation with regard to accounting is explained, first of all, by the overload of accounting employees who are entrusted with maintaining various types of accounting, the rules for which do not always coincide, the instability and ambiguity of accounting and reporting rules, regular (often several times a year) changes included in the governing documents, etc. But, along with such “objective” reasons for the appearance of shortcomings in accounting, there are also “subjective” ones, the appearance of which depends only on the organization of the work of the accounting department and its employees.

Solving problems on your own

Here are some "subjective" conditions for the occurrence of shortcomings in accounting and ways to prevent them. Double check of documents First of all, this is the non-fulfillment in most organizations of the old (but never losing its significance!) Rules for checking documents (summary, payment, reporting, etc.) prepared by the accounting department, by the accounting employees themselves, i.e. there is no second-hand check. The second-hand check consists in the fact that after the document is drawn up by one accounting employee, the other checks this document in full, signs for the check and is responsible for the correctness of the data along with the employee who compiled the document. Internal check documents is required, because, as you know, only those who do nothing are not mistaken. It takes much less time (about 10%) to check a document than to compile it. But the quality of preparation and reliability of documents after verification increases significantly. In addition, this increases the interchangeability of accounting staff and significantly reduces the time for subsequent correction of shortcomings that can be identified by third-party inspectors in the reporting documents already submitted to them. Discipline and "curfew" Another common reason for the appearance of errors and violations in accounting is that in many organizations, accounting is, figuratively speaking, a "passage yard". In the accounting department at any time are "all and sundry", and, in many cases, "just chat." At the same time, accounting employees are constantly distracted from their accounting affairs, which require special care, clarity, absolute concentration, and as a result, errors appear. Often such idle visits are even covered up with plausible pretexts (questions to accountants), as a result of which one has to postpone current work and deal with the question or problem of the visitor. Thus, the main work is often postponed until the evening, when attentiveness is already reduced, or is done in a hurry. Therefore, in order to ensure normal, favorable working conditions for accounting employees, it is necessary to approve the accounting work schedule by order of the head of the company, including the time for accepting employees of the company in the accounting department ( for production issues). It is advisable to set the reception time - 1 hour before lunch and 1.5 hours after lunch time. At other times, the reception of visitors by the accounting department is possible only with the permission of the head of the company. Responsibilities of accountants Also, the organization should clearly define and approve the functions of accounting and official duties each employee of the accounting department. At the same time, the imposition of functions that are not characteristic of the accounting department should be excluded. For example, such as: - registration and conclusion of contracts with third parties (but there should be a mandatory sighting of draft contracts by the chief accountant, mandatory bringing to the accounting department of copies of concluded contracts certified by the relevant persons); - preparation of timesheets (which should be maintained by the heads of the relevant departments); - maintenance of material accounting (which should be assigned to the appropriate service (division, official), and the accounting department should only control this section of accounting), etc. Organization of document flow Of great importance for eliminating shortcomings in accounting is the correct organization of internal document management in the company, which must be established by order of its head. The order must clearly define the forms for submitting documents to the accounting department, the deadlines for their submission, and the persons responsible for this. Strict sanctions should also be established for untimely and poor-quality processing of documents. At the same time, it is necessary to clearly and clearly establish accounting for the receipt of documents in the accounting department. If the late submission of documents or their poor-quality compilation is revealed, the chief accountant should (perhaps after one or two warnings) submit a memorandum to the manager and seek the imposition of appropriate sanctions on the perpetrators with their announcement in the order for the company. In addition, it is important, if possible, to impose the obligation to obtain corrected documents on the same guilty persons. This will convince the latter that it is much better to immediately follow up the correctness of the document received from counterparties or from their subordinates than to force them to draw up another document, eliminating errors. Visual aids for accountants It will not be superfluous to organize in the accounting department a visual accounting of the preparation and timeliness of the submission by accounting employees of reporting documents to the tax authorities, indicating the deadlines and those responsible for compiling and verifying. seminars, etc., regular receipt and study of specialized literature. It is also advisable to regularly (at least once a month) conduct a collective (possibly in groups) study of existing guidance documents in the accounting department, as well as timely updating of the software used.
New accounting rules must be immediately brought to the attention of the executors against signature and a copy of the governing document should be left to them. Copies of guidance documents in the relevant areas of accounting should be in separate folders. If any accounting provisions are unclear, it is necessary to immediately determine the accounting policy on the controversial issue with the involvement of auditors, lawyers, etc., possibly by sending a request to the appropriate regulatory authority. Do not leave ambiguities "for later." Inventory should not be a formality An integrated way to determine the correctness of accounting in an organization is to compare the results of the inventory with accounting data for the corresponding date. As you know, the inventory should cover not only the verification of inventories, but also all assets, liabilities, etc. During the inventory, real data should be established for all accounting accounts (balance sheet items) on the corresponding date. If the results (data), obtained both during the inventory at the beginning of the period and during the inventory at the end of the reporting period, coincide with the data of the corresponding accounting accounts (balance sheet items), then there is a certain degree of confidence that during this period, accounting also covered the full scope of the organization's activities. In the event of a discrepancy in any indicators, the accounting staff should start checking with the accounting data, and only after establishing the correctness of the accounting data, make claims against other divisions of the company. When to audit? In our opinion, the most productive way to identify and eliminate shortcomings and violations in the activities of organizations is to conduct audits. Such reviews may take the form of internal and external audits. The latter is carried out by specialized audit firms. At the same time, it is advisable to provide for an external audit in the contract in several stages. For example, at the beginning (in July - September), the audit firm checks the first half of the year. According to the results of the audit, during September-October, the organization eliminates the shortcomings and violations identified by the audit in the period of nine months, and, therefore, in the fourth quarter, such shortcomings in the organization should no longer be allowed. Then, at the end of the year, an audit of the annual accounts is carried out, as a result of which violations and shortcomings are eliminated, the volume of which will already be much less.

How to improve bookkeeping

There are other ways to improve the organization of the work of accounting in order to avoid shortcomings in accounting and tax accounting, which should be determined and achieved, first of all, by the chief accountant. The main rule should be the following. If any violation is detected, it is necessary to determine the culprit, establish the cause of the identified deficiency, develop and take measures (including the execution of orders, orders, etc.) to avoid such (and similar) violations in the future.

Example

Currently, the most common violation detected by the tax authorities (with significant sanctions imposed on organizations) are shortcomings associated with incorrect (incomplete) filling of invoices for purchased goods (works, services). What measures should be developed and taken in the organization to prevent such violations in the future? In our opinion, the following should be done.

First, to oblige accounting staff to tighten the verification of invoices and not to include in the purchase book information about purchases for which invoices are incomplete or contain errors.

Secondly, by ordering the company to oblige the relevant divisions (officials) when concluding contracts for the purchase of goods (works, services) to include the condition that the supplier reimburses the buyer for all material losses that the buyer will experience as a result of late submission or incorrect execution of invoices by the seller .

Thirdly, by ordering the company to establish that the responsibility (with indication of sanctions) for the timely submission by suppliers and the correctness of their documentation (including invoices) for transactions concluded with suppliers are borne by officials who are entrusted with the conclusion and execution of relevant transactions.

Fourthly, the accounting department provides these officials with samples of the relevant documentation (including samples of correctly completed invoices).

Fifthly, the chief accountant must report (after warning the responsible persons) to the head of the company about the case of late submission or incorrect execution of invoices by suppliers.

Sixth, the imposition of sanctions on company officials should be included in the relevant regulations on wages, bonuses, etc., in force at the company.

Seventh, to provide for the introduction of appropriate changes in the accounting policy of the company for the next year.

When organizing the activities of the accounting department and, consequently, all the financial and economic activities of the company, the chief accountant should take into account the fact that, as practice shows, real administrative and criminal liability for shortcomings in the financial and economic activities of the organization, which are identified by third-party regulatory authorities, are not deputies , not a financial director, not lawyers and not other "heads", but only the head of the company and the chief accountant of the company. However, this does not mean that sanctions cannot be applied internally to other persons responsible for submitting documents to the accounting department.

The system includes legal documents, comments, consultations, reference and other materials necessary for the work.

Accounting is a production site that works with documents. These documents reflect the facts of the economic activity of the enterprise and are submitted to the accounting department by other departments. Therefore, the work of the accounting service depends on the correct execution of the submitted documents and on the speed with which the documents are submitted. The main task of the chief accountant is to force other departments to submit the necessary documents and reports on time.

For these purposes, the chief accountant develops and submits a workflow schedule to the head of the company for approval. The schedule of the document should contribute to the improvement of accounting work. It can be drawn up in the form of a diagram or in the form of a list of works on the creation, verification and processing of primary documents submitted by each unit. It is necessary to identify specific performers and deadlines for the work.

Responsibility for the implementation of the schedule, and hence for the quality of the submitted documents, is borne by the persons who created and approved the primary documents. The workflow schedule must be strictly followed by all responsible persons without exception.

Another thing that accountants need to pay attention to is a clear planning of tasks, the optimal distribution of responsibilities between the personnel of the accounting service. Responsibilities must be specified in job descriptions. Each employee must know what he must do, what reports and when to submit. It is necessary to single out independent areas of accounting - settlements with workers and employees, sales, settlements with buyers, settlements with suppliers, bank, cash desk - and assign an employee of the accounting service to each of them. It will not be superfluous to periodically change places of employees.

Interchangeability is a very important quality of accounting staff.
Enter the position of deputy chief accountant who will check the work of line accountants.

To ensure the normal operation of the accounting department, it is desirable to describe the daily routine of the accounting service. It is advisable to set the hours of reception of employees on production and personal issues. Part of the working time (mainly from morning to afternoon) the accounting service must be carried out in silence, without being distracted by conversations, answering questions, and so on.

When the enterprise must take into account the need to increase professional level accounting professionals. Managers are not recommended to save:

on the cost of updating accounting programs,
on the cost of legal programs,
on the cost of seminars and advanced training courses.

And it is absolutely inexpedient to save on the annual audit. It is possible to identify and timely eliminate the shortcomings of the accounting service and other departments of the company only with objective information. The audit is intended to confirm that the information contained in the reporting is reliable.

And one more important rule. Do not burden accounting with functions unusual for it:

drafting and drafting contracts with third parties,
preparing and checking timesheets,
preparation of documentation not related to accounting,
management of personnel records and office work,
accounting and production reports,
conducting marketing research of credit institutions and leasing companies,
financial analysis.

A few words about the quantitative composition of the accounting service.

If accounting employees are constantly delayed, go to work on weekends, analyze what is wrong?

Perhaps the volume of accounting work has grown so much that more workers are needed?
Perhaps you need to automate some of the accounting processes?
It is possible that the qualifications of specialists are low, they do and redo their work several times.

In any case, talk to the staff before making any decision.

And in conclusion, motivate the employees of the accounting service and fairly reward them financially. Everyone must be sure that the value of his work depends on the quality of his work. It's the most in a positive way affect labor productivity.

INTRODUCTION .................................................. ................................................. ............... 3

1. MAIN COMPONENTS OF THE ORGANIZATION OF THE WORK OF ACCOUNTING ...... 5

1.1. Accounting, its objects and main tasks .............................................. ... 5

1.2. Legislation of the Russian Federation on the organization of office work in the accounting department of an enterprise.................................................................. ................................................. ...................... 6

1.3. Organization of accounting ............................................................... ......................... 7

1.4. Chief Accountant................................................ ................................................. 8

1.5. Basic requirements for accounting of business entities 9

1.6. Primary accounting documents ............................................................... ............................ 10

2. THE ROLE AND PLACE OF DOCUMENT FLOW IN THE METHODOLOGY OF THE ORGANIZATION OF THE ACCOUNTING DEPARTMENT OF BUSINESS ENTITIES........................................................... .......... 12

2.1. Importance of documentation in accounting .............................................................. ....... 12

2.2. Classification of accounting documents ............................................................... ........... 13

2.3. Unified forms of primary accounting documentation .............................. 15

2.4. The concept of workflow .............................................................. ................................. 17

2.5. The right to sign primary documents .................................................................. .................. 19

2.6. Rules for checking primary documents and correcting errors in them .............................. 20

2.7. The procedure for storing accounting documents .......................................................... ........ 23

2.8. The procedure for the withdrawal of primary documents from the enterprise ....................................... 25

3. FORMS AND TECHNIQUES OF ACCOUNTING FOR THE ORGANIZATION OF ACCOUNTING FOR BUSINESS SUBJECTS........................................... .................................... 27

3.1. Accounting registers ................................................................ ................................................... 27

3.2. Forms of accounting ............................................................... ................................. 32

3.2.1. Form of accounting "Magazine-Main" .............................................. .............................. 33

3.2.2. Simplified form of accounting ............................................................... ............ 35

3.2.3. Memorial-order form of accounting .............................................. .................... 36

3.2.4. Journal-order form of accounting ............................................... ......................... 39

3.2.5. Automated Form accounting................................................. .................... 42

CONCLUSION................................................. ................................................. ........ 45

BIBLIOGRAPHY................................................ ................................................... 49

APPLICATIONS.................................................. ................................................. ...... 51

INTRODUCTION

Accounting is an important link in the formation of the economic policy of an enterprise, one of the main mechanisms for managing the production and marketing of products.

Based on the general rules of accounting, the accounting department of the enterprise provides all management personnel with the information necessary to control, analyze, manage and plan business activities. Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

Throughout the world, accounting is understood as the business language of business, but in any enterprise it is influenced by the specific socio-economic, political and cultural characteristics of each country.

Russian legislation on accounting establishes unified legal and methodological foundations organization and accounting in the Russian Federation.

Ensuring uniform accounting of property, liabilities and business transactions carried out by organizations;

Compilation and presentation of comparable and reliable information on the property status of organizations and their income and expenses, necessary for users of financial statements.

Given the currently existing variety of information on accounting, as well as the permanent change and amendments to the regulatory framework for the regulation of accounting in the Russian Federation, the author considered it possible to streamline all available information on the selected topic for writing term paper, which was the final criterion for choosing a topic.

The purpose of this course work is to present in the most accessible form the basics of the organization of accounting in accordance with the latest changes in the legal framework governing accounting.

As you know, one of the main tasks of accounting is the formation of complete and reliable information about the activities of the organization and its property status, which is necessary for users. At the same time, the accountant is responsible for the formation of reliable financial information, who must take an active part in decision-making and be able, based on the fundamental principles of accounting, to solve economic situations that are not provided for in the instructions. And in order to fulfill all these conditions, the accountant must thoroughly know the regulations on accounting.

The framework of this study, of course, is impossible to cover the whole variety of accounting, however, this work includes the main regulatory documents on the basis of which accounting in the Russian Federation is built. An independent search for the correct answer is designed to teach and accustom an accountant (not only a beginner) to freely navigate in a variety of regulatory materials.

1. MAIN COMPONENTS OF THE ORGANIZATION OF THE WORK OF ACCOUNTING

1.1. Accounting, its objects and main tasks

Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

The objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities.

The main tasks of accounting are:

Formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;

Providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates ;

· Prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.

1.2. Legislation of the Russian Federation on the organization of office work in the accounting department of an enterprise

The legislation of the Russian Federation on accounting consists of the Federal Law on Accounting (Adopted by the State Duma on February 23, 1996, Approved by the Federation Council on March 20, 1996, as amended by the Federal Law of July 23, 1998 N 123-FZ), which establishes unified legal and methodological the basics of organizing and maintaining accounting in the Russian Federation, other federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation.

The main objectives of the legislation of the Russian Federation on accounting are:

1. ensuring uniform accounting of property, liabilities and business transactions carried out by organizations;

2. compiling and presenting comparable and reliable information about the property status of organizations and their income and expenses, necessary for users of financial statements.

The general methodological management of accounting in the Russian Federation is carried out by the Government of the Russian Federation.

The bodies that are granted the right to regulate accounting by federal laws, guided by the legislation of the Russian Federation, develop and approve, within their competence, binding on all organizations on the territory of the Russian Federation:

charts of accounts and instructions for their use;

Provisions (standards) on accounting that establish principles, rules and methods for keeping accounting of business transactions by organizations, compiling and presenting financial statements;

· other regulations and guidelines on accounting issues.

The charts of accounts, other regulations and guidelines should provide for a simplified accounting system for small businesses.

Normative acts and methodological guidelines on accounting issued by bodies that have been granted the right to regulate accounting by federal laws should not contradict regulatory acts and guidelines Ministry of Finance of the Russian Federation.

Organizations, guided by the legislation of the Russian Federation on accounting, regulatory acts of the bodies regulating accounting, independently form their accounting policies based on their structure, industry and other features of their activities.

1.3. Organization of accounting

According to Art. 6 of the Federal Law “On Accounting”, the methodology for organizing accounting in an organization is based on the following principles:

1. Responsibility for the organization of accounting in organizations, compliance with the law in the performance of business operations shall be borne by the heads of organizations.

2. Heads of organizations can, depending on the volume of accounting work:

· Establish an accounting service as a structural unit headed by a chief accountant;

to introduce the position of an accountant;

transfer on a contractual basis the accounting of a centralized accounting department, a specialized organization or an accountant - a specialist;

Maintain personal accounting.

3. The accounting policy adopted by the organization is approved by order or instruction of the person responsible for the organization and state of accounting.

It affirms:

Working chart of accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;

Forms of primary accounting documents used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

The procedure for conducting an inventory and methods for assessing types of property and liabilities;

Document flow rules and accounting information processing technology; the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.

4. The accounting policy adopted by the organization is applied consistently from year to year. A change in the accounting policy may be made in cases of changes in the legislation of the Russian Federation or regulations of the bodies that regulate accounting, the organization develops new methods of accounting or a significant change in the conditions of its activities. In order to ensure comparability of accounting data, changes in accounting policies should be introduced from the beginning of the financial year.

1.4. Chief Accountant

In accordance with Art. 7 of the Federal Law on Accounting The chief accountant (accountant in the absence of the position of chief accountant in the state) is appointed to the position and dismissed by the head of the organization.

The chief accountant reports directly to the head of the organization and is responsible for the formation of accounting policies, accounting, timely submission of complete and reliable financial statements.

The chief accountant ensures the compliance of ongoing business operations with the legislation of the Russian Federation, control over the movement of property and the fulfillment of obligations.

The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization.

Without the signature of the chief accountant, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.

In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business transactions, documents on them can be accepted for execution from a written order of the head of the organization, who bears full responsibility for the consequences of such operations.

1.5. Basic requirements for accounting of business entities

Accounting records of property, liabilities and business transactions of organizations are kept in the currency of the Russian Federation - in rubles. Property owned by an organization is accounted for separately from the property of other legal entities owned by the organization.

Accounting is kept by the organization continuously from the moment of its registration as a legal entity until reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation.

The Organization maintains accounting records of property, liabilities and business transactions by double entry on interrelated accounting accounts included in the working chart of accounting accounts. Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts.

All business transactions and inventory results are subject to timely registration on accounting accounts without any omissions or exceptions.

In the accounting of organizations, current production costs and capital investments are accounted for separately.

1.6. Primary accounting documents

All business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:

a) the name of the document;

b) the date of preparation of the document;

c) the name of the organization on behalf of which the document is drawn up;

e) measuring instruments of economic transactions in physical and monetary terms;

f) the names of the positions of persons responsible for the business transaction and the correctness of its execution;

g) personal signatures of the said persons;

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant. Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.

The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion. Timely and high-quality execution of primary accounting documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.

Corrections to cash and bank documents are not allowed. Corrections can be made to other primary accounting documents only upon agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

To control and streamline the processing of data on business transactions, consolidated accounting documents are compiled on the basis of primary accounting documents.

Primary and summary accounting documents can be drawn up on paper and computer media. In the latter case, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in business transactions, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

Primary accounting documents may be seized only by bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the reason and date of the seizure.

2. ROLE AND PLACE OF DOCUMENT FLOW IN THE METHODOLOGY OF THE ORGANIZATION OF ACCOUNTING DEPARTMENT OF BUSINESS ENTITIES

2.1. Importance of documentation in accounting

In accounting, the procedure for creating, accepting and reflecting primary documents is regulated by the “Regulations on Documents and Workflow in Accounting”, approved by the USSR Ministry of Finance dated July 29, 1983 No. 105.

A document is a written certificate drawn up in the manner prescribed by law and certifying the legal fact of a business transaction.

Documentary (confirmed by documents) execution of business transactions allows the accounting department to conduct preliminary, current and subsequent control over the activities of financially responsible persons, the movement of property and the state of settlement and payment discipline.

When checking enterprises by tax authorities, much attention is paid to the correct execution of documents. It is on the basis of checking the available documents that the tax service concludes that the calculations with the budget are correct. Chief accountants of enterprises (especially newly created ones) should pay special attention to documenting business transactions for acceptance, warehouse accounting and the movement of goods, especially if the goods are moved between structural divisions of the enterprise. Untimely execution or non-execution of transactions performed confuses accounting and negatively affects budget settlements. Incorrectly executed documents do not allow the company to correctly determine the taxable base and, as a rule, become the cause of disagreements with the tax inspectorate. The result of these disagreements is almost always easy to predict - financial sanctions against the enterprise. To avoid a situation in which the company will have to prove its case through the courts, we recommend that you pay special attention to the documentation of business transactions.

Creating carriers of primary accounting information (documents) is a laborious process that takes more than half of the working time. The flow of documents processed by accountants is so great that even a large staff of accountants is often unable to handle it manually. Therefore, reducing the complexity of accounting work by automating accounting is one of the most important tasks facing the leaders of many enterprises.

2.2. Classification of accounting documents

All business transactions must be carried out with the execution of primary documents, on the basis of which accounting is maintained.

Accounting documents are classified according to various criteria:

by appointment;

by way of use;

at the place of compilation;

by way of filling.

Accounting documents by purpose can be divided into groups:

organizational and administrative;

acquittal (executive);

combined;

accounting documents.

Figure 2 - Classification of primary documents by purpose

TO organizational and administrative documents include orders, orders, instructions, powers of attorney, etc. These documents contain an order, permission, instruction or the right to conduct a business transaction. The information contained in these documents is not entered into accounting registers, since they do not reflect the very fact of the transaction.

TO acquittal (executive) documents include invoices, requirements, receipt orders, acceptance certificates, etc. Supporting documents are drawn up at the time of the transaction, reflecting its execution, and represent a source of primary accounting information or the first stage of the accounting process. The information contained in them is entered into accounting registers.

There are a number of documents that combine permissive and exculpatory character, such documents are referred to as combined(payroll, expenditure cash warrant).

Accounting documents filled in by an accountant to justify entries that do not have other documentary evidence. These are various calculations and certificates that play a supporting role and are compiled to facilitate and speed up the work of accounting (accounting certificate for reversing an erroneously made entry; distribution of enterprise profits, general production, general business, non-production expenses, etc.). Information from such documents is also entered into accounting registers.

2.3. Unified forms of primary accounting documentation

Primary documents are accepted for accounting if they are drawn up according to unified forms approved by the State Statistics Committee of Russia in agreement with the Ministry of Finance of Russia, the Ministry of Economics of Russia and other interested federal executive bodies.

In accordance with the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” and the Decree of the Government of the Russian Federation of July 8, 1997 No. 835 “On Primary Accounting Documents”, the State Statistics Committee of Russia, in agreement with the Ministry of Finance of Russia and the Ministry of Economy of Russia, approves albums of unified forms of primary accounting documentation.

The use of unified forms of primary accounting documentation is regulated by the “Regulations on Accounting and Reporting in the Russian Federation”, approved by the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.

The unification of the forms of primary accounting documentation is of great importance for improving accounting, as it establishes and consolidates uniform requirements for documenting the economic activities of organizations, systematizes accounting, excludes obsolete and arbitrary forms from circulation, and contributes to the rational organization of accounting.

The State Statistics Committee of Russia, as necessary, makes changes and additions to the unified forms of primary accounting documentation, and also ensures the further development of unified forms of primary accounting documentation, approving them in agreement with the Ministry of Finance of Russia, the Ministry of Economics of Russia and other interested federal executive authorities.

Forms of unified documents are adapted for keeping records in conditions of mechanized processing of credentials, as well as for manual processing. Duplicate details are excluded in the forms, the areas for the location of indicators subject to machine processing are outlined with thickened lines, the formats of forms are used in accordance with GOST 9327-60 - A3 (297x420); A4 (210 x 297); A5 (148 x 210) . The formats of the forms indicated in the albums of unified forms are recommended and may change.

Each of the forms was assigned a code designation according to the All-Union Classifier of Management Documents (OKUD), which is affixed as a separate requisite in the upper right corner of the form.

In unified forms, the organization, if necessary, can make additional details. At the same time, all the details of the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia must be left unchanged, as well as the requirements of the standards To their structure and design. Removal of individual details from unified forms is not allowed. The changes introduced must be formalized by the relevant organizational and administrative document of the organization.

Documents, the form of which is not provided for in these albums, must be approved in the order for accounting policy enterprises and must contain the following mandatory details:

the name of the document (form);

form code;

the date of compilation;

measuring instruments of economic transactions (in kind and monetary terms);

the name of the positions of persons responsible for the performance of business transactions and the correctness of its execution;

personal signatures and their transcripts.

The forms of such documents may be a separate annex to the accounting policy of the organization for the corresponding year and approved by a separate order (instruction) of the head of the organization.

2.4. The concept of workflow

Document flow - the movement of documents in an enterprise from their creation or receipt from other organizations to acceptance for accounting, processing and transfer to the archive.

Document flow organized according to the schedule:

allows you to speed up the passage of each primary document all the way - from registration and verification to processing;

· contributes to the uniform distribution of accounting work during the entire working time;

Increases the productivity of accountants;

Helps to strengthen the control functions of accounting;

· contributes to increasing the level of mechanization and automation of accounting work;

Improves the efficiency of the entire accounting work of the organization.

Figure 3 - Document flow as part of the accounting department of the organization

The chief accountant organizes the work on drawing up the workflow schedule. On initial stage work on drawing up a workflow schedule is established:

a list of primary documents used at the enterprise;

circle of persons who handle primary documents;

Which of the employees of the enterprise has the right to sign these documents and is responsible for the correctness of their execution and the timeliness of submission to the accounting department (approved by the head of the organization);

the working scheme of the current departments of the organization;

the order of movement of each document between departments of the organization and the deadline for submitting documents to the end user of information (accounting);

· the schedule of the movement of documents within the accounting department, which allows you to organize the calculation of taxes and the preparation of financial statements in a timely manner.

The chief accountant, by his order on accounting, obliges to accept only those documents that are drawn up in the prescribed manner

The duties of all employees of the organization include provisions on the creation and submission of primary supporting documents related to their field of activity, in strict accordance with the workflow schedule. Each person participating in the document flow is given an appropriate extract and responsibility for failure to comply with the requirements of the document flow is determined.

The workflow schedule can be drawn up in the form of a scheme or a list of works on the creation, verification and processing of documents performed by each division of the enterprise, as well as by all performers, indicating their relationship and the timing of the work.

2.5. The right to sign primary documents

Primary documents must be drawn up at the time of the transaction, and if this is not possible, immediately after the completion of the transaction.

Timely and high-quality execution of primary accounting documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution. Financial and credit obligations are understood as documents that formalize the organization's financial investments, loan agreements, loan agreements and agreements concluded on a commodity and commercial loan.

In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business transactions, primary accounting documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and accounting. reporting.

2.6. Rules for checking primary documents and correcting errors in them

Verification of primary documents - control carried out for compliance of the document with the established rules.

Primary documents received by the accounting department are subject to mandatory verification:

According to the form (completeness and correctness of the document, filling in the details);

Counting the amounts (correctness of the calculations).

When checking according to the form, it is necessary to control the filling in of the required details of the document - a document that is not properly executed, the tax inspectorate may recognize as invalid. All the details provided for by the form of the document must be filled in taking into account the requirements for filling them out, contain the necessary signatures of the persons responsible for compiling the document, and their transcripts, as well as the seal of the organization, if this is provided for by the form and current legislation. It should be borne in mind that for tax purposes, primary documents are not only invoices, invoices, payment orders, but also contracts, acceptance certificates, letters of guarantee, etc.

Figure 3 - Checking the correctness of documents

Errors identified as a result of the check can be divided into several groups:

For reasons of occurrence

Negligence, accounting illiteracy, overwork, malfunction of computer equipment, etc.;

by place of origin

In the text or numbers of primary documents, when posting to registers;

By value -

Local errors (for example, in the date) and transitory (causing automatic errors in several places).

Making corrections to cash (incoming and outgoing cash orders) and bank documents is not allowed. Corrections can be made to other primary accounting documents only upon agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

Errors in primary documents created manually (with the exception of cash and bank documents) are corrected as follows:

The wrong text or amount is crossed out with one thin line so that the corrected one can be read;

The corrected text or amount is inscribed above the strikethrough;

In the margins of the corresponding line, the clause “Corrected” is made signed by the persons who signed the document earlier, or confirmed by the signature of the person who made the correction, and the date of correction is also affixed.

In the text and digital data of primary documents and accounting registers, erasures and unspecified corrections are not allowed.

If the document is drawn up in several copies, then the correction is made on each copy separately.

Typical mistakes when working with primary documents:

The use of forms of primary documents created at the enterprise, but not approved in the order on accounting policy;

Absence in documents that are not unified or specialized mandatory details;

Lack of a list of persons authorized to sign primary documents approved by the head of the organization;

Failure to fill in the required details of primary documents;

The presence of erasures and blots in the documents;

Violation of the rule for correcting errors in documents;

Corrections in cash documents;

Entries in pencil;

No dashes in free lines;

The absence of a stamp or an entry “paid” indicating the date (day, month, year) in the documents attached to the receipt and expenditure cash orders;

Arithmetic errors in taxation of documents.

To control and streamline the processing of data on business transactions, consolidated accounting documents are compiled on the basis of primary accounting documents.

After acceptance, information from the primary document is transferred to accounting registers, and a special mark is made on the document itself, excluding the possibility of its reuse.

2.7. The procedure for storing accounting documents

Information about business transactions performed by the enterprise for a certain period of time is transferred from the accounting registers in a grouped form to the financial statements.

Primary documents, accounting registers, financial statements are subject to mandatory storage in accordance with Article 17 of the Law "On Accounting" for the periods established in accordance with the rules for organizing state archives, but not less than five years. Responsibility for ensuring safety during the period of work with them and their timely transfer to the archive lies with the chief accountant.

To streamline the number of documents issued and received, it is recommended to maintain a nomenclature of cases.

Each received document, after being processed, is filed into a folder - a case. All folders in the unit form the nomenclature of cases. The to-do list can be formatted as follows:

case index (numbers on the folder) may consist of the number assigned to the department and the internal number;

name of the case (title);

the number of cases in the folder (filled in when creating the folder);

storage period;

note (it can be indicated on the basis of which of the lists the period of storage of documents is established).

Prior to their transfer to the archive of the organization, primary documents must be stored in the accounting department in special rooms or lockable cabinets under the responsibility of persons authorized by the chief accountant.

The terms of storage of documents in the archive of the enterprise are determined in accordance with the "List of standard documents generated in the activities of State Committees, ministries, departments and other institutions, organizations, enterprises, indicating the terms of storage", approved by the Main Archive of the USSR on 15.08.88 (as amended on 06.10. 2000) .

In the event of the termination of the organization's activities, documents related to the calculation and payment of wages to employees are subject to delivery to the state archives.

For archiving, documents are selected in chronological order, completed, filed in folders and bound. The submission of documents to the archive is accompanied by a certificate.

Measures to be taken in connection with the loss (loss or destruction) of primary accounting documents are indicated in the following documents:

in the Regulation "On documents and workflow in accounting", approved by the USSR Ministry of Finance dated July 29, 1983 No. 105;

in the Instruction "On the procedure for the seizure by an official of the state tax inspectorate of documents indicating the concealment (understatement) of profit (income) or the concealment of other objects from taxation from enterprises, institutions, organizations and citizens", approved by the Letter of the Ministry of Finance of the RSFSR dated July 26, 1991 No. 16/176.

In case of loss or destruction of primary documents, the head of the enterprise, institution appoints by order a commission to investigate the causes of loss, death.

In necessary cases, representatives of the investigating authorities, security and state fire supervision are invited to participate in the work of the commission.

The results of the commission's work are formalized by an act, which is approved by the head of the enterprise, institution. A copy of the act is sent to a higher organization.

2.8. The procedure for the withdrawal of primary documents from the enterprise

The procedure for conducting tax audits is set out in the Tax Code (Part One), Chapter 14 "Tax Control". Seizure of documents is carried out in accordance with Article 94 of the Tax Code of the Russian Federation and with the requirements set forth in the Instruction of the Ministry of Finance of the RSFSR dated July 26, 1991 No. concealment of other objects from taxation, from enterprises, institutions, organizations and citizens.

An official of the State Tax Inspectorate shall present to the head of the enterprise a decision on the seizure of documents.

When documents are seized, a protocol is drawn up and at the same time a special inventory of the seized documents is drawn up and their contents are recorded, and, if necessary, copies of the seized documents are drawn up, as indicated in the Seizure Protocol. A copy of the inventory of the seized documents is handed over to the officials of the enterprise against signature.

3. FORMS AND TECHNIQUE OF ACCOUNTING FOR THE ORGANIZATION OF ACCOUNTING OF BUSINESS SUBJECTS

3.1. Accounting registers

After acceptance, information from the primary document is transferred to accounting registers, and a special mark is made on the document itself, excluding the possibility of its reuse.

The totality of means (manually or using automation tools) and techniques by which registration of accounting information (information from primary documents) is carried out is understood by the term accounting technique.

To systematize and accumulate the information contained in the primary accounting documents accepted for accounting, consolidated accounting documents are compiled - accounting registers, which, depending on the degree of automation, can be compiled on paper and computer media (in electronic form). Accounting registers are used to reflect information on accounting accounts and in financial statements.

The documents that serve as the basis for entries in the accounting registers must be submitted to the accounting department within the time limits established by the workflow schedule.

Business transactions should be reflected in accounting registers in chronological order and grouped according to the corresponding accounting accounts.

By appearance accounting registers are divided into:

cards;

free sheets;

Books are bound free sheets of a certain format and graphing. Their use is limited, since the work of maintaining them cannot be divided between accountants, it must be carried out by one person (cash book). Such books are numbered and laced, and the last page indicates the number of pages signed by the head of the enterprise and the chief accountant. In such books, the possibility of replacing individual sheets with new ones is excluded in case of abuse and theft. As an example of the use of accounting registers in the form of books, one can cite the General Ledger - a register of synthetic accounting, the Book of residual materials in warehouses - an analytical accounting register necessary for the relationship of accounting data with operational warehouse accounting data and for monitoring the safety of various types of property.

Cards designed for analytical accounting of fixed assets (inventory cards), material assets at their storage locations (materials inventory cards). On their basis, the accounting department creates a file of fixed assets, and materially responsible persons - a file of materials, spare parts, low-value and wearing items, finished products.

Free sheets - registration registers of a large format and with a large amount of information in relation to cards. They are intended for synthetic and analytical accounting and act as combined registers. These include: magazines-orders, statements, tabulagrams and machinograms. They are convenient to use, as they allow you to more rationally distribute responsibilities between accounting workers. This is the most common type of accounting registers.

By the nature of the registration of records, accounting registers are classified into:

Registration of business transactions in accounting registers in chronological order is registration in the order in which they were performed by date. For a chronological record, a registration journal is used, which is used in the memorial-order form of accounting. This journal records all memorial warrants in the order of their numbers. The total of entries in the registration journal for the month should be equal to the total of debit, as well as the total of credit turnover on all accounts for the same month.

Systematic registration of business transactions in accounting registers is a record of transactions according to a certain system on accounting accounts. At the same time, the necessary grouping of business operations takes place according to certain economic characteristics. An example would be a general ledger entry.

Combined registration of business transactions combines the use of chronological and systematic records.

Synthetic (General Ledger, order journals);

analytical (cards of analytical accounting).

In the form of accounting registers can be:

Bilateral - a record of a business transaction is reflected in the debit and credit of the corresponding accounts;

unilateral - a business transaction can be reflected either in the debit of the account or in the credit of the account;

linear - the record of a business transaction on the debit and credit of the account is reflected in one line. An example is an entry in the book "Journal-Main". In this book, each memorial order is written in one line, which shows the amount of the order and the amount of debit and credit of the corresponding accounts. Linear notation is less perfect than chess notation.

Chess - a record of a business transaction, in which the amount recorded once will be reflected in the debit and credit of the corresponding accounts. This is achieved by building accounting registers according to the chess principle. Chess notation is widely used in the journal-order form of accounting. It reduces the number of entries and makes it possible to see both correspondent accounts for a given business transaction. In this respect, chess notation has advantages over linear notation.

The composition of accounting registers, their form, the order and sequence of filling, the technique of mutual reconciliation determines the form of accounting.

Figure 1 - Composition of accounting registers

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction.

Persons who have gained access to information contained in accounting registers and internal financial statements are required to keep commercial and state secrets. For its disclosure, they bear responsibility established by the legislation of the Russian Federation.

Correction of erroneously made entries in accounting registers is carried out in one of the following ways:

Corrective method - an erroneously made entry (incorrect amount or text) is carefully crossed out with a thin line so that you can read the crossed out, above the crossed out, the corrected text and amount are recorded. At the same time, here, in the margins, against the corresponding line signed by the chief accountant, a clause “Corrected” is made with the date. This method is used when an error is made in one of the registers and is discovered before the totals are calculated;

additional posting method - additional posting is made if the amount actually posted to the accounting registers is less than the correct one. At the same time, an accounting certificate is issued indicating which error is corrected and where to look for the primary document, which is the basis. With a memorial order form of accounting for additional postings, a memorial order is drawn up. This method is used when the error is repeated in several accounting registers or is detected after the totals have been calculated;

· by the "red reversal" method - if the transaction is recorded in a larger amount than it should have been, or an erroneous accounting entry is posted to the accounts, the overrecorded amount is subtracted when calculating the totals. Corrections by the “Red Reversal” method are made out by an accounting statement, in which a reference is made to the number and date of the corrected document, the rationale for making the correction;

Reverse posting method - to correct the posting (as a rule, erroneously made in the previous reporting period), a record is made by reverse correspondence.

Corrections are made by the date of detection of erroneous data by mandatory execution of amended documents that reverse transactions.

Without documentary confirmation, any corrections directly in electronic databases are not allowed.

3.2. Forms of Accounting

The combination of various accounting registers and technical means form different forms of accounting. They differ from one another:

The number of registers used, their purpose, appearance, content;

The relationship of chronological and systematic synthetic and analytical registers;

The sequence and technique of recording in accounting registers;

The degree of automation of accounting and computing work.

The technology for processing accounting data and the system of applied registers depend on the forms and methods of accounting that the chief accountant forms. The applied technology for processing primary accounting information should help to provide reports in a timely manner, as well as help to quickly obtain information and generate data for management accounting. It is the system of applied registers that allows you to most quickly move from accounting data to management accounting. The question of the form of accounting is one of the most important in accounting technology, since the application of the most rational form of accounting depends on the possibility of simplifying and reducing the cost, the use of computer technology and especially computers.

The form of accounting is chosen by the enterprise independently, based on the amount of information received, the degree of preparedness of accountants and a number of other factors. During the reporting period, the accepted form of accounting should not change.

The following forms of accounting are used in enterprises:

· Journal-Home;

The book (journal) of accounting for business transactions is a combined accounting register that contains all the accounting accounts used by a small business and allows you to keep records of business transactions on each of them. At the same time, it should be detailed enough to justify the content of the relevant balance sheet items.

A small business can keep a Book (journal) in the form of a statement, opening it for a month (if necessary, using slip sheets to record account transactions), or in the form of a Book (journal), in which transactions are recorded for the entire reporting year. In this case, the Book must be laced and numbered. On the last page, the number of pages contained in it is recorded, which is certified by the signatures of the head of the small enterprise and the person responsible for maintaining accounting at the small enterprise (chief accountant), as well as the seal of the small enterprise.

In the book, in chronological order, the completed business transactions are recorded, indicating the date and number of the document confirming the fact of the operation (act, invoice, invoice, etc.), the amount that corresponds to this operation and those accounting documents in which will be entered this amount. Along with the book of accounting for business transactions, in order to account for settlements with employees for wages, the accountant of a small enterprise must maintain a payroll record in the form No. B-8.

Picture 1 - Simplified form of accounting

In the section of the statement "Credit (accrued)" the following is reflected:

the amount of wages (including bonuses) accrued to employees of a small enterprise (included in the state and not in the state) for the work performed, calculated on the basis of the systems and forms of remuneration adopted at the enterprise;

allowances, surcharges and other payments provided for by applicable law.

Wages are grouped in statements by categories of employees and objects of accounting.

In the "Debit (withheld)" section, the calculation is made:

All deductions from the accrued amounts of wages of employees in accordance with applicable law (income tax, amounts of advances issued, amounts not returned by accountable persons in a timely manner, amounts on writ of execution in favor of various enterprises and persons, and others);

determines the amount to be paid into the hands of employees.

The statement is also a payment document and is intended for processing the issuance of wages to employees of a small enterprise.

Based on these documents, at the end of the reporting period, you can obtain data for calculating taxes, as well as draw up output reporting documents.

The main forms of accounting, which are most widely used in accounting practice, are the memorial-order and journal-order forms of accounting.

Standard form No. K1

Business transactions book

Registration of transactions

Date and document number

production costs

checking account

implementation

payroll calculations

settlements with other debit. and credit.

settlements with the budget

insurance payments

profit and its use

debit (receipt)

credit (expense)

debit (receipt)

credit (expense)

debit (receipt)

credit (expense)

debit (debt)

loan (paid)

debit (issued)

credit (accrued)

debit (listed)

credit (debt)

debit (listed)

credit (debt)

(used)

Standard form No. B-8

payroll record for 200 G.

Job title

Balance of salary at the beginning of the month (debt to employees)

Credit (accrued) account 70

Debit (withheld) account 70

Receipt for receipt

Social Security Contribution

to debit accounts

total credit account 70

from credit accounts

total debit account 70

advance payment issued (account 50)

taxes (account 68)

3.2.3. Memorial-order form of accounting

The memorial-order form of accounting arose in the 30s and assumed an extract for each document of a separate certificate with accounting entries. These certificates are called memorial warrants (literally commemorative orders). Over time, homogeneous operations began to be grouped in specially opened funded statements, and only the results of these statements were included in memorial warrants.

In the memorial order form of accounting, systematic and chronological records are kept separately. On the basis of primary documents, memorial orders are issued, which indicate: month, year, content of the operation, the name of the debit and credit accounts (correspondence of accounts), the amount. Entries in memorial warrants are made as transactions are made, but no later than the next day (upon receipt of the primary accounting document) both on the basis of individual documents and on the basis of a group of homogeneous documents. Correspondence of sub-accounts in a memorial order is recorded depending on the nature of operations on the debit of one sub-account and the credit of another sub-account or the debit of one sub-account and the credit of several sub-accounts (the credit of one sub-account and the debit of several sub-accounts).

Primary documents are attached to the memorial warrant, on the basis of which it is compiled. These documents serve as the basis for entries in the registers of analytical accounting.

The chronological record of memorial orders is made in a special registration journal, while the numbers under which they are registered in it are affixed to the memorial orders. Memorial orders are assigned a permanent number for homogeneous transactions, which subsequently facilitates the search for documents (cash transactions - No. 1, current account - No. 2, etc.)

Memorial Order No. .

primary accounting documents for __ 200 G.

on account No. ______________ number of documents __________________

The data of the registration journal serve as the basis for filling out the General Ledger.

The general ledger is a register of synthetic accounting. In it, each account is assigned an expanded sheet for recording the balance at the beginning and end of the month, the debit turnover in expanded form, that is, in correspondence with the credited accounts, and the total amount of the loan turnover. The general ledger opens for a year, and one line is assigned to each month.

The main ledger in this form is also called the checklist. Only the current turnover for the reporting period is taken into account on the ledger accounts.

The general ledger account form is built with a breakdown of debits and credits for each offsetting account and looks like this:

Main book. Check___________

Memorial Order No.

From credit accounts

Total debit

Memorial Order No.

To debit accounts

Total loan

According to the ledger accounts, a turnover sheet for synthetic accounting accounts is compiled, where account balances at the end of the reporting period are determined. The relationship of analytical and synthetic accounting is carried out by comparing the relevant data of the turnover sheets compiled from synthetic and analytical accounts.

Figure 4 - Scheme of the memorial-order form of accounting

Turnover sheet for synthetic accounts

The memorial order form does not limit the number of recorded transactions, specifies changes in the funds in the accounts, expands the possibilities for the division of labor between accounting workers and automates the accounting process. However, the shortcomings of the memorial-order form of accounting (lag and gap in time between synthetic and analytical accounting, the repetition of the same entries in different accounting registers, which significantly increases the amount of work with manual accounting, insufficient suitability for reporting, etc.) led to the replacement its more perfect journal-order form of accounting.

3.2.4. Journal-order form of accounting

The journal-order system arose in the 50s as the most progressive in the conditions of manual accounting.

Figure 5 - Scheme of the journal-order form of accounting

The basis for the construction of the journal-order form of accounting is the following principles:

Production of entries in journals-orders in the order of registration of operations only on the credit of the account, in correspondence with debited accounts;

Combination, as a rule, in a single system of records of synthetic and analytical accounting;

Reflection in accounting of business operations in the context of indicators required for monitoring and compiling periodic and annual reports;

The use of combined journals-orders for accounts that are countably and economically related to each other;

Application of registers with pre-specified correspondence of accounts, nomenclature of analytical accounting items, with indicators required for compiling periodic and annual reports;

Application of monthly journals-orders.

The journal-order form of accounting is based on the principle of accumulating data from primary documents in sections that provide synthetic and analytical accounting of funds and business transactions in all sections of accounting.

The accumulation and systematization of these primary documents is carried out in accounting registers, which make it possible to reflect all the funds subject to accounting and all business transactions for the use of these funds for the reporting month. This eliminates the need for compiling memorial warrants.

The chronological and systematic recording of business transactions is carried out simultaneously, as a single workflow. The journal of chronological registration of economic turnover is not kept.

In the journal-order form of accounting, as a rule, two types of accounting registers are used: order journals and auxiliary statements. The main accounting registers are order journals. Auxiliary statements are usually used in cases where it is difficult to write down more detailed (analytical) indicators for accounts directly into order journals. In these cases, the grouping of data from primary documents is carried out previously in statements, from which the totals are transferred to order journals.

The construction of order journals and auxiliary statements is based on the credit sign of registration of business transactions on synthetic accounts. Entries in journals-orders are made on the credit of a particular account in correspondence with the debit of different accounts. After entering all the necessary amounts into order journals, “vertical” and “horizontal” totals are calculated in them, which in turn are summed up “vertically” and “horizontally”. "Vertical" and "horizontal" totals must match.

Magazine-order No. 1

on the credit of account No. 50 "Cashier" in the debit of accounts

	Date of the cash report (or for what dates)

On the primary documents, the data of which are included in the order journals and statements, the numbers of the corresponding registers and the serial numbers of the entry (line number) are indicated.

To ensure control over the correctness of accounting for business transactions, the final entries in the order journals must be verified with the data of the primary documents on the basis of which these entries were made. All journals-orders at the end of the month are signed by the chief accountant of the enterprise.

Generalized accounting based on the results of order journals is maintained in the general ledger, which displays the ending balances for all accounts used in compiling a new balance sheet for the reporting period. The resulting totals are the accounting entries for entry in the general ledger accounts.

Main book. Account No. _____________

The credit turnover is transferred to the general ledger account in one total amount per month, since it is in expanded form in the warrant journal.

The debit turnover on the general ledger account is accounted for on a gross basis in correspondence with specific accounts.

In the general ledger account, the debit turnover is collected as data is posted from different order journals. Upon completion of the posting of turnovers from the order journals to the ledger accounts, the totals for the debit of each account are calculated and the balance at the end of the month is determined and the balance is drawn up.

Thus, the journal-order form of accounting provides a more accelerated movement of documents and reduces the number of working methods for processing, contributes to a clear division of labor. The combination of synthetic and analytical accounting data in one register facilitates economic analysis.

However, the journal-order form of accounting has significant drawbacks; the main of which is the orientation of the journal-order form to the machineless accounting technique. The bulkiness and complex structure of most journals-orders require high preparation and certain efforts to master the methodology of accounting registration.

To radically improve accounting, extensive mechanization and automation of work is necessary. This creates conditions for the transition from journal-order to more progressive forms of accounting, called automated.

3.2.5. Automated accounting form

Automation of accounting is based on a single interconnected technological process for processing documentation for all sections of accounting, from the collection of primary accounting data to the receipt of financial statements. Reference information is entered into the computer at the beginning of work. Current accounting information - from primary documents or from special registrars of credentials is produced according to special programs, in accordance with which the received accounting information can be stored, processed, displayed on the screen or printed on request.

Under the conditions of complex accounting automation, synthetic and analytical accounting data are generated in the databases of the software package used and are monthly displayed on paper - output forms of documents (commemorative orders, cards, statements, main book, report, etc.). An accounting register received from a computer can be any document containing a systematic or chronological record. At the same time, the content of indicators in the output forms of documents must comply with the requirements provided for by law for accounting registers.

Along with the release of a complete set of accounting and tax reporting, one of the most important tasks of an automated accounting system is the maximum automation of settlement procedures that solve emerging problems.

Figure 6 - Automated form of accounting

Accounting automation is an objective necessity. The work of an accountant is becoming more and more creative, and the introduction of computer technology increases efficiency by taking over, among other things, all the routine work.

However, automation makes it necessary to build a technology for solving accounting problems, taking into account a number of the following requirements:

Restriction of access to primary and systematized information by introducing passwords (secret keys) and preventing unauthorized access;

Preservation of accounting information for the required period;

Dialogue (request) mode of operation of users with computing hardware;

The possibility of issuing information in fragments, that is, in any combination that is convenient for the user;

Possibilities of forced data entry for operational management and at the same time ensuring automatic control over the implementation of management decisions.

CONCLUSION

In conclusion of this course project devoted to the problems of organizing accounting of business entities in modern economic conditions, we can draw the following conclusions.

The accounting legislation of the Russian Federation consists of the Federal Law on Accounting (adopted by the State Duma on February 23, 1996, approved by the Federation Council on March 20, 1996, as amended by Federal Law No. 123-FZ of July 23, 1998), which establishes unified legal and methodological the basics of organizing and maintaining accounting in the Russian Federation, other federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation.

The main objectives of the legislation of the Russian Federation on accounting are:

3. ensuring uniform record keeping of property, liabilities and business transactions carried out by organizations;

4. compiling and presenting comparable and reliable information on the property status of organizations and their income and expenses, necessary for users of financial statements.

The methodology for organizing accounting in an organization is based on the principles defined by the Federal Law of the Russian Federation “On Accounting”.

Important, and perhaps one of the main upper steps in the organization of accounting is the workflow.

The primary data on the economic activity of the enterprise are the input to the accounting system, where the received information is processed, and the output from it is the necessary information for decision makers.

The system of documentary registration of primary data on the state and movement of property of all forms of ownership must meet the following requirements:

timely, accurate and justified reflection of all considered objects in documents;

Ease of registration and processing of primary information, adaptability of carriers of primary information to the methods of its subsequent processing;

rational organization and minimal costs for primary accounting.

Accounting documents are classified according to various criteria:

by appointment;

by the volume of transactions reflected in them;

by way of use;

by the number of recorded transactions;

at the place of compilation;

by way of filling.

To control and streamline the processing of data on business transactions, consolidated accounting documents are compiled on the basis of primary accounting documents.

In appearance, accounting registers are divided into:

cards;

free sheets;

Machine media (magnetic tapes, disks, floppy disks, etc.).

By the nature of the registration of records, accounting registers are classified into:

chronological (registration book);

systematic (general ledger);

Combined (magazines-orders).

Entries in accounting registers are based on carefully checked documents, therefore, the registers themselves acquire probative force when using their indicators to analyze the economic activity of an enterprise, to control the state of funds and to identify the results of its work.

With the automated method of accounting, when errors are found in the output forms of documents, the accounting department diagnoses erroneous data, makes corrections to the relevant databases and obtains output forms of documents, taking into account the corrections.

The following forms of accounting are used in enterprises:

· Journal-Home;

· memorial order (using memorial orders and registers of analytical accounting);

journal-order (using journal-Orders, auxiliary statements, accumulative tables, analytical accounting registers, the General Ledger);

Simplified form for small businesses;

automated (computerized accounting).

From the foregoing, we can conclude that all enterprises are required to keep accounting records of their property and business processes in generalized monetary terms through their continuous, continuous, documentary and interconnected reflection. But at the same time, it should be noted that an enterprise, when organizing and implementing accounting, is allowed to:

establish forms of organization of accounting work;

· to develop a system of intra-production accounting and control;

· to enter the reporting necessary for the enterprise.

Thus, the goal set in the introduction of this study, according to the author, has been achieved.

BIBLIOGRAPHY

1. Civil Code of the Russian Federation:

2. Tax Code of the Russian Federation

3. Federal Law No. 129-FZ of November 21, 1996 “On Accounting” (as amended of July 23, 1998 No. 123-FZ).

4. Regulation on accounting and financial reporting in the Russian Federation, approved. Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (as amended on March 24, 2000 No. 31n).

5. The concept of accounting in the market economy of Russia (approved by the Methodological Council for Accounting under the Ministry of Finance of the Russian Federation and the Presidential Council of Professional Accountants on December 29, 1997).

6. Regulation on accounting "Accounting policy of the organization" RAS 1/98, approved. by order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n.

7. Bakaev A.S. Comments on the new Chart of Accounts. - M.: IPB-BINFA, 2001. - 423 p.

8. Bakaev A.S., Bezrukikh P.S., Vrublevsky N.D. Accounting: Textbook. - M.: Accounting, 2002. - 719 p.

9. Vakulenko, T.G. Analysis of accounting (financial) statements for making managerial decisions / T.G. Vakulenko, L. F. Fomina. - M-SPb.: Ed. house "Gerda", 2005.

10. Veshunova N.L., Fomina L.F. Tutorial on accounting and tax accounting. – M.: Prospekt, 2003. – 464 p.

11. Garifullin K.M., Ivashkevich V.B. Accounting financial accounting: Tutorial. – Kazan; Publishing House of KFEI, 2002 - 512 p.

12. Gladysheva Yu.P. How to organize tax accounting. - M.: Berator-Press, 2002. - 184 p.

13. Dzhaarbekov S.M., Starostin S.N., Davidovskaya I.L., Smyshlyaeva S.V. Commentary on the new Chart of Accounts. – M.: Knizhny Mir, 2004. – 187 p.

14. Ivantsov I.V. Expenses and income arising from extraordinary circumstances.// Glavbukh, 2004, No. 15

15. Kondrakov N.P. Accounting: Textbook. – M.: INFRA-M, 2005. – 592 p.

16. Konovalova I.R. Accounting commentary to the Tax Code of the Russian Federation. - M.: Jurist, 2003. - 432 p.

17. Kulikova L.I. Tax accounting. - M.: Accounting, 2003. - 336 p.

18. N.V. Posherstnik, M.S. Meixin. Accounting Tutorial (7th ed.) - St. Petersburg: "Gerda Publishing House", 2003. - 656 p.

19. Savitskaya, G.V. Analysis of the economic activity of the enterprise: Textbook / G.V. Savitskaya. – M.: INFRA-M, 2005.

20. Sokolov A.V. Reformation of the balance sheet for 2004.// Glavbukh, 2005. No. 1

21. Sokolov, L.V. Accounting for the head / L.V. Sokolov, M.L. Pyatov. – M.: Prospekt, 2004.

23. Simplified taxation system in trade and public catering organizations: a practical guide to the application of chapter 26.2 of the Tax Code of the Russian Federation (Simplified taxation system for small businesses) / Zakharyin V.R. – M., “ELITE-2000”, 2004

24. Khakhonova N.N. Fundamentals of accounting and auditing. - Rostov n / D: Phoenix, 2004. - 480 p.

25. Sheremet, A.D. Methods of financial analysis: Proc. allowance / A.D. She-remet, R.S. Saifulin, E.V. Negashev. – M.: INFRA-M, 2004.

APPS

Annex 1


According to the accounting of materials	Decree of the State Statistics Committee of the Russian Federation dated 30. 10.97 No. 71a (as amended on 01.28.2002)
Accounting for low-value and fast-wearing items	Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a (as amended on January 28, 2002)
Accounting for work in capital construction	Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a (as amended on January 28, 2002); Decree of the State Statistics Committee of the Russian Federation dated 11. 11.99 No. 100
Accounting for cash transactions
Accounting for inventory results	Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 (as amended on May 3, 2000)
Accounting for the work of construction machines and mechanisms	Decree of the State Statistics Committee of the Russian Federation dated 28. 11. 97 No. 78
Accounting for work in road transport	Decree of the State Statistics Committee of the Russian Federation dated 28.1 1.97 No. 78
On the accounting of cash settlements with the population in the implementation of trade operations using cash registers
Accounting for trade operations (general)	Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132
Accounting for trade operations when selling goods on credit	Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132
Accounting for trade operations in commission trade
Accounting for operations in public catering	Decree of the State Statistics Committee of the Russian Federation dated 25. 12.98 No. 132
Accounting for products, inventory items in storage areas	Resolution of Rosstat dated 09.08.99 No. 66
Accounting for agricultural products and raw materials	Decree of the State Statistics Committee of the Russian Federation of September 29, 1997 No. 68
Settlement documents	Regulation of the Central Bank of the Russian Federation "On non-cash payments in the Russian Federation" dated 12.04.200 1 No. 2-P (as amended on 06.11.2001)
Documents of strict accountability	Order of the Ministry of Finance of the Russian Federation of 02.25.2000 No. 20n Letter of the Ministry of Finance of the Russian Federation of 12.03.99 No. 16-00-24-32 Letter of the Ministry of Finance of the Russian Federation of 10.04.96 No. 16-00-30-19 Letter of the Ministry of Finance of the Russian Federation of 20.04.95 No. 16-00 -30-35

Annex 2

Appendix to the Regulations on Documents

and document flow in accounting,

approved Ministry of Finance of the USSR 07/29/83 No. 105

An example of a workflow schedule for an enterprise

Approved

Order No. from .

Document name

Creating a Document

Document verification

Document Processing

Transfer to the archive

number of copies

responsible for issuing

responsible for clearance

responsible for execution

period of execution

responsible for verification

who represents

presentation order

submission deadline

who performs

period of execution

who performs

transfer term

requirement

OMTS, accounting

Daily

accounting

1 copy – shop

2 copies - stock

when counting at the register

daily (up to hours)

accounting

daily

accounting

after the quarter

The requirements of the chief accountant for documenting business transactions and submitting documents and information to the accounting service are mandatory for all employees of the organization. The workflow schedule is approved by the order of the head of the enterprise.

Appendix 3

SCROLL

STANDARD MANAGEMENT DOCUMENTS,

ORGANIZATIONS FORMED IN THE ACTIVITIES,

WITH INDICATED SHELF LIFE

(approved by Rosarkhiv on 06.10.2000)

(Extract)

The "permanent" retention period applies in accordance with point 2.4 of the Guidelines.

The EPC mark is applied in accordance with clause 2.8 of the Instructions.

Article number	Document type	Document retention period	Note

4. 1. Accounting and reporting
	Accounting balances and reports; documents (appendices to the balance sheet, explanatory notes, specialized forms) to them:		<1>In the absence of annual - post. <2>In the absence of annual, quarterly - post.
	a) consolidated annual
	b) annual
	c) quarterly
	d) monthly
	Transfer, separation, liquidation balance sheets; applications, explanatory notes to them
	Analytical documents (tables, notes, reports) for annual balance sheets and reports
	Correspondence on the approval and clarification of balance sheets and reports
	Documents (minutes, acts, conclusions) on the review and approval of balance sheets and reports	Fast.<1>	<1>Quarterly - 5 liters.
	Chart of Accounts
	Reports on the transfer of funds for state and non-state insurance (pension, medical, social, employment)
	Documents (plans, reports, protocols, acts, certificates, memorandums, correspondence) on conducting documentary audits of financial and economic activities, control and audit work, including checking the cash desk, the correctness of tax collection, etc.		<1>Subject to the completion of the check - (revision). In the event of disputes, disagreements in investigative and judicial cases, they remain until a final decision is made.

	Accounting registers (general ledger, order journals, development tables, etc.)		<1>Subject to the completion of the verification (revision). In the event of disputes, disagreements, investigative and judicial cases, they remain until a final decision is made.
	Primary documents and annexes to them, which recorded the fact of a business transaction and served as the basis for accounting records (cash, bank documents, bank checkbook stubs, warrants, time sheets, bank notices and transfer requirements, acts of acceptance, delivery, write-off of property and materials, receipts, backs to them, invoices, waybills and advance reports, etc.)
	Documents (acts, information, correspondence) on mutual settlements and recalculations between organizations
	Correspondence on financial and economic activities (on accounting for funds, on the imposition of penalties, fines, acceptance, delivery, write-off of material assets, etc.)
	Personal accounts of employees
	Regulations on employee bonuses	5 l.<1>EPC	<1>After replacement
	Documents (summary settlement (settlement and payment) statements (tabulagrams) for the issuance of wages, benefits, fees, material assistance, and other payments<1>; powers of attorney to receive cash and inventory items, including canceled powers of attorney) on receipt of wages and other payments		<2>Subject to the completion of the verification (revision). In the event of disputes, disagreements, investigative and judicial cases, they remain until a final decision is made.
	Wage payment correspondence
	Information, certificates on the total income of employees for the year and payment of taxes
	Letters of guarantee
	Information on the accounting of funds, wage limits and control over their distribution, on calculations of overspending and wage arrears, on deductions from wages, from social insurance funds, on the payment of vacation and severance benefits
	Documents (copies of reports, applications, lists of employees, certificates, extracts from protocols, conclusions) on the payment of benefits, payment of sick leaves
	Writs of execution	Until the need is over<1>	<1>At least 5 liters.

	Documents (certificates, acts, obligations, correspondence) on receivables and payables, shortages, embezzlement, theft
	List of persons entitled to sign primary accounting documents	Before replacement with new
	Documents (applications, decisions, certificates, correspondence) on payment for study holidays	Until the need is over<1>	<1>At least 5 liters.
	Documents (minutes, acts, calculations, conclusions) on the revaluation of fixed assets, determining the depreciation of fixed assets, assessing the value of the organization's property
	Documents (acts, bank statements, statements, calculations, correspondence) on depreciation charges
	Turnover statements		<1>Subject to the completion of the verification (revision). In the event of disputes, disagreements, investigative and judicial cases, they remain until a final decision is made.
	Notifications (certificates) on registration with the tax authorities		<1>After deregistration
	Tax reports:		<1>With absence annual - post. <2>With absence
	a) annual
	b) quarterly
	c) monthly	1 year<2> -
	Documents (calculations, certificates, tables, information) on the accrued and transferred amounts of taxes to the budgets of all levels
	Correspondence about disagreements on taxation, collection of excise and other fees
	Documents (calculations, information, statements, decisions, lists, statements, correspondence) on exemption from payment of taxes, provision of benefits, loans, deferrals of payment or refusal to pay taxes, excise and other duties
	Documents (applications, certificates, limits, calculations) on expenses for the purchase of equipment, production and housing stock
	Documents (acts of reconciliations, certificates) on the payment of taxes to the budget by offsets, securities, supplies of products, goods, works, services
	Personal accounts of shareholders		<1>After the transfer of ownership of the shares. Subject to completion of verification (revision)

	Contracts, agreements (credit, economic, operational)	5 l.<1>EPC	<1>After the expiration of the contract, agreement
	Transaction passports
	Documents (acts, certificates, invoices) on acceptance of work performed		<1>In the absence of personal accounts - 75 liters.
	Liability agreements		<1>After the dismissal of the financially responsible person
	Sample signatures of materially responsible persons	Until the need is over
	Documents (minutes of meetings of the inventory commissions, inventory lists, acts, statements) on the inventory of fixed assets, property, buildings and structures, inventory items		<1>Subject to the completion of the check - (revision). In the event of disputes, disagreements, investigative and judicial cases, they remain until the final decision is made.
	Books, magazines, accounting cards:		<1>After the expiration of the last contract agreement, agreement<2>After the liquidation of fixed assets, subject to the completion of the verification (audit)<3>Subject to the completion of the verification (revision). In the event of disputes, disagreements, investigative and judicial cases, they remain until a final decision is made.<4>After the payment of the tax, subject to the completion of the audit (audit)<5>From the date of the last entry, subject to the completion of the verification (revision)
	a) securities
	b) agreements, contracts agreements (credit, economic, operational)	5l.<1>EPC
	c) fixed assets (buildings, structures)
	d) settlements with organizations
	e) income and expenditure cash documents (accounts, payment orders)
	f) redeemed bills for taxes
	g) sale of goods, works, services subject to and exempt from value added tax
	h) economic property
	i) auxiliary, control (transport, cargo, weight, etc.)
	j) accountable persons
	k) writ of execution
	l) the amounts of income and income tax of employees
	m) deposited wages
	o) depositors by deposit amounts
	o) powers of attorney
	Programs, guidelines for the organization and implementation of automated accounting and reporting systems
	Correspondence on the organization and implementation of automated accounting and reporting systems
	Orders for accounting and reporting forms
	Documents (invoices, certificates, correspondence, etc.) on financial issues of charitable activities

Appendix 4

Annex 5

to the accounting policy of ZAO Stroitel

Approved

by order of the general director

CJSC "Stroitel"

No. 1 dated 03.01.03

POSITION

about the accounting service of Technotronics CJSC

1. GENERAL PROVISIONS

1. Accounting is an independent subdivision of CJSC Stroitel and reports directly to the General Director.

2. The structure and staff of the accounting department is approved by the General Director of CJSC Stroitel, taking into account the scope of work and the specifics of financial and economic activities.

3. The following are directly subordinate to the chief accountant: deputy chief accountant, accountants, accountant-cashier.

When appointing and dismissing the chief accountant, the acceptance and delivery of cases is formalized by an act after checking the status of accounting and reporting.

5. During the absence of the chief accountant (business trip, illness, vacation), the rights and obligations of the chief accountant are transferred to his deputy, and in the absence of the latter, to another official, which is announced by order of the general director of Stroitel CJSC.

6. Persons with a higher professional (economic) education and work experience of at least 5 years, including in managerial positions, are appointed to the position of chief accountant.

7. All orders for accounting are given according to subordination, respectively: to the deputy chief accountant - accountants - cashiers.

8. Employees of the accounting department in their activities are guided by the orders of CJSC "Stroitel", as well as the current legislative and regulatory documents.

2. OBJECTIVES

1. Formation of complete and reliable information about the activities of Stroitel CJSC, its property status, income and expenses for users of financial statements.

2. Accounting and reporting should provide the necessary information to monitor compliance with the legislation of the Russian Federation in the implementation of business operations and their expediency and efficiency, the availability and movement of property and obligations, as well as the use of material, labor and financial resources in accordance with approved norms and estimates .

3. Prevention of negative results of economic activities and identification of on-farm reserves that ensure the financial stability of Stroitel CJSC.

4. Keeping accounting records continuously from the moment of creation of CJSC "Stroitel" until reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation.

5. All business transactions and inventory results are subject to timely registration on accounting accounts without any omissions or exceptions.

3. FUNCTIONS

1. Organization of accounting of fixed assets, materials, cash, execution of cost estimates, production and distribution costs.

2. Organization of payroll with employees.

3. Drawing up accounting calculations of the cost of production, explanations for financial statements.

4. Reflection on the accounting accounts of operations related to the movement of funds, the accrual and transfer of taxes and other payments to the budget.

5. Implementation of control over the timely inventory of funds, inventory items of the organization.

6. Taking measures to prevent shortages, waste and other abuses and violations.

7. Participation in the analysis of the financial and economic activities of Stroitel CJSC in order to identify intra-economic reserves, eliminate losses and non-production expenses.

8. Application of duly approved standard unified forms of primary accounting documentation, strict observance of the procedure for issuing this documentation.

9. Implementation of measures to increase the level of automation of accounting and computing work.

10. Ensuring strict observance of cash and settlement discipline, spending the funds received from CJSC "Stroitel" for the intended purpose.

11. Ensuring the safety of primary documents and accounting archive.

12. Monitoring the timely registration of the receipt and expenditure of funds and inventory items, the correct expenditure of the wage fund, the calculation and issuance of all types of bonuses, compliance with cost estimates.

13. The distribution of duties between departments is regulated by the chief accountant in accordance with job descriptions.

14. Accounting also performs the following functions:

- prepares reports for submission to tax and other financial authorities;

– ensures the correctness of the execution of primary documents, their timely processing;

– carries out timely calculation of taxes;

– timely prepares payment documents for submission to the bank;

– promptly resolves issues arising in the course of work on accounting;

– accepts invoices, reconciles mutual settlements for goods, work performed, services rendered, goods and materials, fixed assets, draws up reconciliation reports;

- Carries out correspondence on work with debtors and creditors.

4. RIGHTS

1. Require other departments (services) of CJSC "Stroitel" to timely provide primary documents in accordance with the deadlines established by regulatory enactments, as well as provide other information for the implementation of work that is within the competence of the accounting department.

2. Do not accept for execution and execution documents on transactions that are contrary to the current legislation and the established Procedure for accepting, storing and spending money, equipment, material and other valuables.

3. Submit proposals to the management of CJSC Stroitel to impose a penalty on persons who allowed poor-quality execution of documents, untimely transfer of them for reflection in accounting and reporting accounts, as well as for the unreliability of the data contained in the documents.

4. Sign accounting reports and balance sheets of CJSC Stroitel, documents that serve as the basis for receiving and issuing money, material and other valuables, as well as changing the credit and settlement obligations of the enterprise. These documents without the signature of the chief accountant and his deputy are considered invalid.

5. Instructions from the accounting department, within the limits of the functions provided for by this regulation, are mandatory for management and execution by employees of all departments of CJSC Stroitel.

6. In case of disagreement between the General Director and the Chief Accountant of CJSC Stroitel, the documents may be accepted for execution upon the written order of the Chief Accountant. If the chief accountant of Stroitel CJSC does not give a written order on such documents, they are applied for execution only signed by the General Director of Stroitel CJSC.

7. Require employees of the accounting department to keep official and commercial secrets on information that is not subject to disclosure.

5. RESPONSIBILITY

1. The chief accountant bears full responsibility for the quality and timeliness of the tasks and functions assigned by this Regulation to the accounting department of ZAO Stroitel.

2. Disciplinary, material and criminal liability of the chief accountant is determined in accordance with the current legislation. The degree of responsibility of other employees of the accounting department is established by job descriptions and legislation of the Russian Federation.

3. Maintaining the confidentiality of information received in connection with the performance of official duties, except as expressly provided for by the legislation of the Russian Federation.

Chief Accountant

CJSC "Stroitel" N.V. Ivanova

Kondrakov N.P. Accounting: Textbook. – M.: INFRA-M, 2005. – 45-52.

Ibid

Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (as amended of July 23, 1998 No. 123-FZ) There. A professional accounting organization can find non-traditional solutions to problems that arise in the course of cooperation, and ...

Accounting

in a large company with a large accounting staff (the accounting staff consists of more than 5 people, the chief accountant heads the accounting department, he has ...
organization of the work of the accounting service in terms of tax accounting; Composition, form and methods ...

The structure and functions of accounting, job descriptions of an accountant.

Responsibility for the organization of accounting at the enterprise lies with its head, who is obliged to create the necessary conditions for proper accounting, ensure strict compliance by all divisions, services, employees related to accounting (carrying out primary accounting of business transactions), the requirements of an accountant (a specialist engaged in accounting) in terms of registration and provision of necessary documents or information for accounting. If a small enterprise has accounting departments, it is headed by the chief accountant, who is appointed and dismissed by the head of the enterprise and is subordinate to him.

The primary link of accounting is the accounting department of the organization. Accounting is an independent structural unit of the organization and cannot be part of any other organizational unit; an organization that does not have an accounting department may engage a specialized organization or an appropriate specialist on a contractual basis for accounting.

The structure of the accounting apparatus depends on the content and volume of accounting work. The Federal Law “On Accounting” No. 129-FZ of October 21, 1996 (as amended on January 10, 2003) provides that, depending on the volume of accounting work, accounting at an enterprise can be carried out:

accounting as an independent subdivision;

an accountant who is on the staff of the enterprise;

a special centralized accounting department serving several enterprises;

an accountant working under a contract;

the head of the company personally.

In associations and large enterprises, accounting is divided into a number of departments (Fig. 1).

The accounting department of the accounting department conducts settlements with workers and employees for wages and social insurance, makes settlements with financial authorities, banks and depositors, and compiles reports on labor and wages.

The material department takes into account settlements with suppliers, takes into account the movement of fixed assets, materials, containers. Checks the correctness of inventory accounting of material assets, draws up a report on the presence and movement of material and other property assets.

The production and calculation department keeps records of production costs, calculates the cost of production, draws up reports on the implementation of the plan for the production of products and its cost. The functions of this accounting unit also include general management and control over the availability, movement and safety of semi-finished products of our own and work in progress.

The sales operations accounting department takes into account the availability and movement of finished products in the warehouses of the sales department. This department keeps records of finished products and their sale. The department keeps records of settlements with buyers, controls the correctness and timeliness of receipt of payments from them.

The Department of Settlement and Currency Operations deals with the accounting of banking and currency transactions. In the absence of a financial service, the same department is entrusted with the function of organizing financial work.

The general accounting department of the enterprise keeps records of all other business transactions, draws up summary and generalizing documents, and organizes an accounting archive.

The considered structure of the organization of the accounting apparatus is used in most medium-sized and sometimes large enterprises and is called vertical.

In small enterprises, as a rule, a linear structure is used, in which all employees of the accounting department report directly to the chief accountant.

At large enterprises, a combined system of organizing the accounting apparatus is used, when the accounting department includes services engaged in the implementation of a closed cycle of work (by type of production). In these cases, the rights of the chief accountant will be transferred to his deputies within their powers.

In modern conditions, accounting is based on the widest use of computer technology. Organizational forms of accounting mechanization are different and depend on the type of computer technology, its location, the degree of equipment of the industry, the volume of information processed, and the service sector.