The organization of accounting is understood as a system of conditions and elements (components) of constructing an accounting process in order to obtain reliable and timely information about the economic activities of an enterprise and to monitor the rational use of production resources and finished products. The main components of the accounting organization system are primary accounting and document flow, inventory, accounting chart of accounts, forms of organizing accounting and computing work, volume and content of reporting.

The general principles for constructing a control unit are:

· state regulation of financial accounting (by the Government, the Ministry of Finance of the Russian Federation and other departments). The state determines the general principles of organizing and maintaining accounting, the composition, content, timing and addressee of the submission of financial statements, economic entities obliged to maintain accounting, their rights, duties and responsibilities;

· a combination of state regulation of accounting with the provision of broad rights to the enterprise in organizing and maintaining accounting, its rationalization and improvement;

· constant increase in the role of accounting in providing information to internal and external users, rational use of production resources and finished products, in the introduction and strengthening of full economic accounting;

· ensuring the analytical nature of accounting data, allowing us to identify the influence of various factors on economic indicators and reserves for increasing production efficiency;

· dynamism of the accounting organization, constant improvement of the accounting process, methodology and techniques of accounting, scientific organization of work of accounting workers;

· application of general principles of management, including a systems approach, economic and mathematical methods and models, principles of program-targeted management, scientific organization of labor.

The accounting cycle (observation, registration, processing, analysis and presentation of accounting data) includes the following operations:

2. Recording a business transaction in the primary document.

3.Registration of data in accounting registers. The set of accounting registers, together with the rules for their maintenance, constitutes the accounting form.

4. Data processing in registers and register processing.

5. Preparation of financial statements.

6. Analysis of accounting data and financial statements.

7. Presentation of accounting data.

In accordance with the Regulations on Accounting and Reporting, responsibility for organizing accounting is assigned to the head of the organization. He must create the necessary conditions for the correct maintenance of accounting, ensure that all departments and services, as well as employees related to accounting, comply with the requirements of the chief accountant regarding the procedure for registration and submission of documents and information for accounting.

Accounting in an organization is carried out by the accounting department, which is its independent structural unit (service), or by centralized accounting, headed by the chief accountant. In the absence of an accounting service, accounting and reporting can be carried out by an audit firm or a specialist on a contractual basis.

The main prerequisites for the rational organization of accounting are: study of regulations, guidelines, instructions and other regulatory documents on accounting and reporting, as well as organizational and production features of the organization; determining the volume and nature of accounting work; establishing the structure of the accounting apparatus and the forms of its communication with individual parts of the organization.

The study of provisions, guidelines, instructions and other regulatory documents on accounting and reporting is necessary to ensure the scientific organization of accounting, compliance with legislation, compliance of the accounting methodology in a given organization with the accounting methodology established for all organizations, which will ensure the uniformity of accounting and reporting data across industries and throughout national economy.

In the process of identifying the organizational and production features of an organization, it is necessary to find out its organizational structure, the relationship of individual parts, their territorial location, become familiar with the features of production technology, plans of the organization, etc. Knowledge of these features of the organization’s work will make it possible to determine the information and timing necessary to ensure control for economic activities, the content of internal reporting, accounting objects for recording them in the appropriate registers, forms of documents and registers, the procedure for their preparation, processing and approval, establish document flow.

Knowledge of production technology is especially important in determining the most rational forms and methods of accounting for production costs and calculating production costs, to ensure control over compliance with production consumption standards and finished product yield standards.

To determine the volume and nature of accounting work, it is necessary, first of all, to establish the staffing of the accounting department and distribute work among individual employees, draw up a list of all accounting operations to be performed per month, and establish the standard time for completing each operation.

When establishing the structure of the accounting apparatus and the forms of its connection with individual parts of the enterprise, it is necessary to resolve the issue of centralization or decentralization of accounting.

When centralizing accounting, the accounting apparatus of the enterprise is concentrated in the main accounting department, and it carries out all synthetic and analytical accounting on the basis of primary and consolidated documents coming from individual divisions of the organization (shops, departments, etc.). In the divisions themselves, only the initial registration of business transactions is carried out.

With the decentralization of accounting, the accounting apparatus is dispersed among individual production divisions of the organization, where synthetic and analytical accounting is carried out and balance sheets and reports of factories, workshops and departments are compiled. The main accounting department in this case produces a summary of shop balances and reports, draws up a consolidated balance sheet and reports for the organization, and also monitors the organization of accounting in individual divisions of the organization.

Practice has shown that centralization of accounting provides more effective leadership and control on the part of the chief accountant, allows for a more expedient distribution of labor among accounting employees, and more efficient use of calculating machines. Therefore, decentralization of accounting is allowed only in very large organizations.

Some organizations use partial decentralization of accounting, in which production departments, in addition to compiling primary documents, provide for analytical accounting for separate synthetic accounts, accounting for production costs, calculating the actual cost of products, etc. However, complete accounting is not maintained in departments and a balance sheet is not compiled.

To ensure the rational organization of accounting, the development of a plan for its organization is of great importance.

The accounting organization plan consists of the following elements: documentation and document flow plan; inventory plan; chart of accounts and their correspondence; reporting plan; technical accounting plan; labor organization plan for accounting employees.

The documentation plan lists documents for recording business transactions and calculates the need for forms. Organizations can use standard forms of primary accounting documents or use document forms developed independently. After determining the need for forms, they order the production of their circulation in a printing house or make an application for their purchase, and in case of centralized supply, an application for receiving them from a higher organization.

All forms of primary accounting documents, both standard and independently developed, are drawn up in compliance with the requirements stipulated by the Regulations on Accounting and Reporting.

The basis for organizing primary accounting in an organization is the document flow schedule approved by the chief accountant, that is, the passage of documents from the moment they are issued to the time they are deposited in the archive. The document flow schedule determines the persons responsible for the preparation of documents, as well as the order, place, and time of passage of the document from the moment of preparation to delivery to the archive.

The inventory plan determines the procedure, forms and timing of scheduled and unscheduled inventories. It is necessary that checking the presence of valuables does not have a negative impact on the operation of the enterprise. The timing of unscheduled inventories should not be known to financially responsible persons.

The reporting plan indicates: a list of reporting forms, the reporting period for which one or another form of report is compiled, deadlines for submitting reports, names and addresses of organizations and institutions, as well as the names of officials receiving reports, method of submitting reports (by mail, telegraph, etc.) .) and the names of the employees responsible for reporting, with a precise indication of the work performed. The reporting plan, as a rule, consists of two parts: the first part contains the necessary information on reporting submitted by an external user, the second – on reporting received from individual divisions of the enterprise.

In terms of technical registration of accounting, they provide a detailed description of the form of accounting that will be used at a given enterprise, and also indicate which computers, instruments and devices will be used in the organization. When choosing a form of accounting, organizations must be guided by guidelines and instructions on this issue, take into account the specific operating conditions of the organization, and be well aware of the advantages and disadvantages of current accounting forms.

A significant place in terms of technical design of accounting should be given to mechanization and automation of accounting. In addition to the use of computers in appropriate organizational forms, it is necessary to provide for the use of various calculation tables and various means of mechanization of measurement and counting: measuring containers, meters (gas, electric, etc.).

In terms of organizing the work of accounting employees, they determine the structure of the accounting apparatus and the accounting staff, give job descriptions to each employee, outline measures to improve their qualifications, and draw up schedules for accounting work. The main purpose of schedules is to distribute work among performers, determine the time for completion of work, and measures for the scientific organization of work of accountants. Graphs can be individual, structural and summary.

Individual schedules (calendar plans) indicate the work that must be performed by each employee and the deadline for their completion. The schedule regulates the employee’s employment during one working day and longer periods of time (month, quarter, etc.).

Structural graphs indicate the names and deadlines for performing work by individual structural parts of the accounting department or enterprise (accounting accounting group, warehouse, workshop, etc.).

The summary schedule indicates the deadlines for completing individual accounting work (reporting, inventory, etc.) for the organization as a whole. It reflects in a generalized form the entire accounting process, and responsibility for its implementation is assigned to the chief or senior accountant of the enterprise. Schedules of accounting work are drawn up in the form of tables in which the deadlines for completing the planned work are noted.

Accounting apparatus, its structure and functions.

The activities of the accounting apparatus are determined by the Regulations on Accounting and Reporting, according to which the accounting department is an independent structural unit (service) and should not be part of another part (service) of the enterprise.

The structure of the accounting apparatus depends mainly on the conditions of organization and production technology, the volume of accounting work and the availability of technical accounting tools. It should: reflect the specific features of the organization and production technology; ensure interaction between structural units and performers; avoid duplication and parallelism in the work of structural units and individual performers; use the achievements of scientific labor organization; be as simple and compact as possible; to provide the management of the enterprise with all the information necessary to control and manage production with minimal costs for the functioning of the accounting department, and external users with reliable accounting reports.

Currently, there are three main types of organization of the structure of accounting departments: linear (hierarchical), vertical (line-staff) and combined (functional).

In a linear organization, all accounting employees report directly to the chief accountant. This accounting structure is used in small enterprises with up to 7-9 people.

When organizing the accounting apparatus vertically, intermediate management links (departments, sectors, groups) are created, headed by senior accountants. In this case, the orders of the chief accountant are transmitted to senior accountants at the relevant management levels, who identify specific performers and control the execution of work. This accounting structure is used in most medium-sized organizations and in some large organizations.

In medium-sized organizations, the accounting department includes:

· material group responsible for accounting for the acquisition of material assets, their receipt and expenditure. In the same group, as a rule, they keep records of fixed assets and small business enterprises;

· the wage accounting group, which records the labor costs of workers, calculates wages to employees, controls the use of the wage fund, records all settlements with employees of enterprises, and the budget. Social Insurance Fund and other departments related to wages;

· production-costing, which keeps track of production costs, calculates the cost of production, identifies the results of in-plant cost accounting, and draws up production reports;

· accounting of finished products, accounting for finished products in warehouses and their sales;

· a general group, whose employees keep records of other transactions and the General Ledger, prepare a balance sheet and other forms of financial reporting.

In addition, the accounting department includes groups (departments) of capital construction and housing and communal services.

In large organizations, in addition to those listed, there are usually groups (departments) for container accounting, fixed asset accounting, a settlement group whose employees keep records of funds and settlements with organizations and individuals, a group for the preparation and computer processing of information, a summary-analytical group, etc.

General diagram of the structure of the accounting apparatus of medium and large enterprises

Fig.1.1 Structure of the accounting apparatus of medium and large enterprises

With a combined organization of the accounting structure, its special structural divisions (for example, for production) perform a closed cycle of work. The rights of the chief accountant in this case are transferred to the heads of accounting departments within the established competence. This structure of the accounting apparatus is used in particularly large organizations and in production associations.

An important stage in developing the accounting structure is the formation of a system of positions depending on the nature, composition and volume of accounting work at the enterprise.

The work of the accounting department should be carried out using the scientific organization of labor (SLO) of accounting workers, which is aimed at increasing the productivity of their work, the reliability and completeness of the information received, and its analyticality.

NOTE of accountants is a set of measures developed on the basis of modern achievements of science and technology that ensure rational accounting, and includes the following elements: division and cooperation of labor, its regulation and stimulation, labor methods and techniques, organization and maintenance of workplaces, creation of favorable conditions for labor.

Of the listed elements of NOT, the most important are the creation of favorable working conditions and the organization and maintenance of workplaces.

Creating favorable working conditions for accounting employees includes: allocation of specially equipped premises (as a rule, near the main production and in the same building with other management services); ensuring normal illumination, temperature (within 18-20 0 C), air humidity (more than 60%), as well as its cleanliness, correct color design of the interior; creating a normal psychological climate and work schedule (start and end times of work breaks, shifts, alternating rest days, vacation schedules, etc.).

This list also includes the rational organization of the workplace, which means: the choice of dimensions, forms of furniture and equipment that are convenient for work, and their placement taking into account the sequence of work performed; equipping the workplace with appropriate organizational equipment, modern computer technology and regulatory and reference materials; creation of favorable sanitary, hygienic and psychological working conditions.

There are non-mechanized (manual), mechanized and automated workplaces. The non-mechanized workplace of an accountant (accounting employee) is equipped with a file cabinet, tables, etc. A mechanized workplace, unlike a non-mechanized one, is equipped with keyboard machines (electromechanical or electronic), which can significantly reduce the complexity of calculations.

At an automated accountant's workstation (accountant's workstation), information processing operations are performed automatically with the help of computer technology. A small part of manual operations and decision-making remains with humans.

The development of an accountant's workstation includes the justification and creation of appropriate types of support: functional, technical, technological, informational, software, organizational and legal.

Accounting is an important element of financial and economic relations in human society. In modern conditions of the emergence of a market economy and the improvement of management, the development of a new strategy for the development of enterprises, the role and importance of accounting is increasing.

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

In accordance with Law No. 129-FZ “On Accounting”, the objects of accounting are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities.

The basic principles of accounting in the Russian Federation are the following:

Organizations are required to maintain accounting records of property, liabilities and business transactions (facts of economic activity) by double entry on interrelated accounting accounts included in the working chart of accounts.

Accounting for facts of economic activity is carried out in Russian currency - rubles;

The basis for entries in accounting registers is the data of primary accounting documents recording business transactions;

Property, liabilities and business transactions for reflection in accounting and reporting are subject to valuation in monetary terms by summing up the actual expenses incurred. It is also possible to use other types of assessments in accordance with current legislation;

Current costs and capital investments are subject to differentiation in accounting.

The head of the enterprise bears responsibility for the organization of accounting in the organization he heads and for compliance with the law when carrying out business operations.

The head of an organization (enterprise) is obliged to create the necessary conditions for the correct maintenance of accounting records, to ensure strict compliance by all structural divisions and services, employees of the organization related to accounting, with the requirements of the chief accountant or the accountant performing his functions in the organization regarding issues of registration and presentation for recording the necessary documents and information.

Since the Accounting Law places responsibility for maintaining accounting records on the chief accountant (accountant), it is advisable that the order on the accounting policy of the organization and other documents must be endorsed by the chief accountant (accountant) of the organization or another person who, in accordance with current regulations, entrusted with maintaining records in the organization.

In addition, the head of the organization is legally responsible for compliance with laws, federal laws, federal constitutional laws, decrees of the President of the Russian Federation, legal acts of the Government of the Russian Federation and other regulatory legal acts.

The head of an organization can independently determine (depending on the volume of accounting work) the organizational accounting system in the relevant organization:

1) establish an accounting service as a structural unit headed by a chief accountant;

2) add an accountant position to the staff;

3) transfer on a contractual basis the maintenance of accounting to a centralized accounting department, a specialized organization or a specialist accountant;

4) keep accounting records personally.

Referring the issue of the form of organization of accounting to the competence of the head of the organization means that the founders, shareholders or other participants of the relevant legal entity, as well as the owner of the organization’s property, do not have the right, by their decisions, to directly determine the form of organization of accounting work.

The establishment of an accounting service as a structural unit of an organization is carried out on the basis of a corresponding order or instruction from the head of the organization. In this regard, it should also provide for appropriate changes and additions to the organization’s staffing table.

If there are more than two accountants, the accounting service must be formalized as a structural unit of the organization, headed by the chief accountant, who manages the accounting department. It is necessary to take into account that the accounting service, as a structural unit of the relevant organization, does not have the rights of a legal entity.

In the order (instruction) of the head on the establishment of an accounting service, it is advisable to approve the Regulations on the accounting service (accounting), as well as job descriptions of accounting employees.

Job descriptions are drawn up for each accounting employee in order to delineate the powers of employees and determine their rights and responsibilities. Assigning accounting areas to employees allows you to avoid duplication or non-registration of individual business transactions.

The structure of the job description of an accounting employee corresponds to the Regulations on the accounting service and has the following sections: general provisions; employee functions; rights and responsibilities; interaction with other employees of the accounting department and the organization; organization of work; rules for evaluating performance results.

The job description of an accounting employee is drawn up by the chief accountant and approved by the head of the organization. After the employee familiarizes himself with the job description, he puts the “Acquainted” mark, date and signature.

The staffing table must include the following data: the total number of accounting employees, job titles, remuneration system and wages.

In case of transfer of accounting and reporting on a contractual basis to a centralized accounting department, a specialized organization or a specialist accountant, a civil law agreement is concluded. The most preferable in this case is a contract for the provision of services.

For accounting, organizations use various techniques and methods, the totality of which constitutes an accounting method.

Each individual technique or method is an element of an accounting method. These include: documentation; accounts and double entry, etc.

Documentation is a way of documenting business transactions using documents at the time of their completion.

Documentation of business transactions is one of the distinctive features of accounting, as it allows for continuous monitoring of business processes.

Every professional accountant knows that the basis for making an entry in the accounting registers can only be a primary document drawn up in full compliance with the requirements of current legislation.

During a tax audit, correctly executed accounting documents serve as written evidence of the fact of a business transaction or the right of the enterprise to carry it out.

A prerequisite for reflecting all business transactions carried out by an organization without exception in systemic accounting is their registration with supporting documents that have certain characteristics and meet the relevant requirements for them (they must be reliable, clear, objective, etc.). These documents serve as primary accounting documents on the basis of which accounting is conducted.

Primary accounting documents are written evidence of a business transaction or give the right to carry it out. Accordingly, the primary accounting document must be drawn up at the time of the business transaction, and if this is not possible, immediately after the completion of the transaction.

When organizing accounting using computer programs, the role of primary documents is played by magnetic storage media (disks, floppy disks, etc.), certifying the fact of a business transaction.

Primary accounting documents must be accepted for accounting if they are drawn up in the form contained in the albums of unified (standard) forms of primary accounting documentation.

Those forms of primary accounting documents for which standard forms are not provided must be approved by order or written order of the manager and contain the following mandatory details to give them legal force:

Name of the document;

Date of preparation of the document;

Name of the organization on whose behalf the document was drawn up;

Measuring business transactions in physical and monetary terms;

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

Personal signatures of these persons.

In conditions of computer processing of accounting data, the details of primary documents can be recorded in the form of codes.

Entries in primary documents must be made in ink, ballpoint pen paste, using a computer, typewriters and other means that ensure the safety of these entries for the period of time established for their storage in the archive. It is prohibited to use a pencil for notes.

It is not customary to fill out documents with red or green ink or paste.

Free lines in primary documents must be crossed out.

Additional requirements for the procedure for creating primary documents recording the facts of cash transactions, transactions with inventory, credit and settlement obligations are determined by the relevant regulatory legal acts.

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

All primary documents received by the accounting department are subject to mandatory verification.

According to their purpose, primary documents are divided into:

On administrative documents prescribing to perform any action or a series of actions containing permission to carry out a certain business transaction (for example, an order to pay a bonus, an order from a manager to issue funds on account, a payment order to transfer funds from a current account, etc.) d.). Such documents authorize the operation, but the information contained in them is not reflected in the accounting registers;

For supporting documents confirming the fact of carrying out certain business transactions and the validity of their completion, containing information about the execution of the order (for example, invoices, advance report, receipt for the cash receipt order, etc.). The information contained in these documents is entered into accounting registers;

For combined documents that contain the functions of administrative (permitting), source documents and accounting documents (for example, a payroll statement or an expenditure cash order, which, on the one hand, is an order for the payment of funds from the cash register to certain persons, and on the other hand , – confirmation of receipt by the indicated persons of the appropriate amounts of money);

For accounting documents intended solely for accounting purposes, specifying or explaining the reflection in accounting of certain facts of economic activity or their consequences (for example, an accounting certificate, calculation of depreciation of fixed assets, etc.). These documents are needed to prepare accounting records for further use in the accounting process.

In addition, according to the volume of reflected transactions, documents are divided:

For primary documents containing information about one business transaction (receipt and expense cash orders, invoices, etc.);

For summary documents intended to summarize information about the entire set of business transactions of the same type for a certain period of time (cashier report, product report, log of business facts, etc.).

For material documents used to formalize operations for the movement of inventory (for example, an act (invoice) of acceptance and transfer of fixed assets, an act of acceptance of materials);

For monetary documents intended for processing transactions with cash and non-cash funds of the organization (payment order, cash receipt order, etc.);

For settlement documents used to formalize the organization’s settlement relationships with its partners for external obligations (invoice, invoice, etc.).

According to the method of filling out documents, they can be completed manually or using a computer.

The primary documents used to describe business transactions constitute a single information array, processed using the same accounting procedures. Most primary documents have unified forms approved by the State Statistics Committee of Russia, line ministries and departments. In relation to these documents, the use of outdated or arbitrary forms is not permitted.

The current unified forms of primary documents are mandatory for use by legal entities of all organizational and legal forms and forms of ownership (separate forms are not used by budgetary institutions):

Forms of primary accounting documentation approved by departments are mandatory for use only in organizations subordinate to these departments.

In all other cases, organizations are required to independently develop forms of primary accounting documents in the required quantity and in the form in which they satisfy the needs of reflecting the economic activities of the organization. At the same time, documents, the forms of which are created in the organization, must be standardized in such a way that their content fully provides the necessary information for accounting tasks.

The organization's chief accountant ensures the safety of primary accounting documents (invoices, invoices, invoices, cash receipts, etc.), accounting forms, tax calculations (tax returns), their execution and transfer to the archive.

These documents must be stored until they are transferred to the organization's archives in the accounting department in special rooms or locked cabinets under the responsibility of persons authorized by the chief accountant.

Strict reporting forms must be stored in safes, metal cabinets or special rooms to ensure their safety.

The storage periods for accounting documents are regulated by:

During four calendar years of the taxpayer’s activity under tax legislation;

At least five years according to accounting requirements.

Organizations are required to store primary accounting documents, accounting registers and financial statements for periods established in accordance with the rules for organizing state archival affairs, but not less than five years.

The information contained in primary accounting documents is systematized in accounting registers. Business transactions are reflected in the accounting registers in chronological order according to the relevant accounting accounts, a list of which is given in the Chart of Accounts for the financial and economic activities of insurance organizations.

In the system of regulatory regulation, the Chart of Accounts occupies an intermediate place between regulatory documents of the second and third levels, i.e. not having a regulatory nature. However, in the practical activities of accounting services, the Chart of Accounts is given paramount importance.

The chart of accounts is a scheme for recording and grouping facts of economic activity in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts).

Instructions for the use of the Chart of Accounts establish uniform approaches to the application of the Chart of Accounts and the reflection of facts of economic activity in the accounting accounts. It provides a brief description of synthetic accounts and the subaccounts opened for them: their structure and purpose, the economic content of the facts of economic activity generalized on them, and the order in which the most common facts are reflected are revealed.

Since January 1, 2001, a new Chart of Accounts and Instructions for its application have been in force in Russia, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.

The 2001 Chart of Accounts is unified and mandatory for use in organizations of all sectors of the national economy and types of activities (except for banks and budgetary institutions), regardless of subordination, form of ownership, organizational and legal form, accounting using the double entry method.

Based on the Chart of Accounts and the Instructions for its use, organizations approve a working chart of accounts containing a complete list of synthetic and analytical accounts (including subaccounts). To account for specific transactions, organizations can, in agreement with the Ministry of Finance of the Russian Federation, enter, if necessary, additional synthetic accounts into the Chart of Accounts using free account codes.

The subaccounts provided for in the Chart of Accounts are used based on the requirements of the organization's management, including the needs of analysis, control and reporting. Organizations can clarify the content of individual ones, as well as introduce additional subaccounts, exclude or combine them.

It should be borne in mind that the organization is not obliged to use all synthetic accounts given in the Chart of Accounts. She chooses those that she really needs. For example, if an organization produces one type of product or provides one type of service, then all expenses can be considered direct and in this case there is no need to use accounts 25 “General production expenses” and 26 “General expenses”.

The grouping of accounts into sections and the sequence of their arrangement in the Chart of Accounts are based on the economic content of the facts of economic activity, summarized by synthetic positions, and are fundamentally based on the circuit flow of funds of an economic entity.

Therefore, each section combines all accounts associated with a certain stage of the circuit, regardless of the purpose and structure of these accounts. Thus, Section I “Non-current assets” includes asset accounts (01 “Fixed Assets”, 03 “Income Investments in Tangible Assets”, 04 “Intangible Assets”, 07 “Equipment for Installation”); process accounts (08 “Investments in non-current assets”), as well as regulatory accounts (02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”).

The chart of accounts consists of eight sections, including 99 synthetic accounts, some of which are reserved, and 11 off-balance sheet accounts:

Section I “Non-current assets” (accounts 01 – 09);

Section II “Inventory” (accounts 10 – 19);

Section III “Production costs” (accounts 20 – 29 and accounts 30 – 39);

Section IV “Finished products and goods” (accounts 40 – 49);

Section V “Cash” (accounts 50 – 59);

Section VI “Calculations” (accounts 60 – 79);

Section VII “Capital” (accounts 80 – 89);

Section VIII “Financial results” (accounts 90 – 99);

Off-balance sheet accounts (accounts 001 – 011).

To correctly reflect on the accounting accounts the various and numerous transactions performed in the course of the organization’s business activities, the accountant needs to know the classification of accounts.

According to the economic content, which is determined by the content of the object and is taken into account in this account, the following groups of accounting accounts can be distinguished:

Household funds accounts;

Business process accounts;

Accounts of sources of funds.

These groups of accounts show the composition and distribution of property and the sources of its formation.

Balances on such accounts are directly reflected in the organization's balance sheet.

Household asset accounts include:

Accounts of means of labor (account 01 “Fixed assets”);

Accounts of objects of labor (account 10 “Materials”, account 11 “Animals for growing and fattening”);

Cash accounts (account 50 “Cash”, account 51 “Settlement accounts”, account 52 “Currency accounts”, account 55 “Special accounts in banks”, account 57 “Transfers in transit”, account 58 “Financial investments”);

Accounts of funds in settlements (account 60 “Settlements with suppliers and contractors”, account 62 “Settlements with buyers and customers”, account 71 “Settlements with accountable persons”, account 76 “Settlements with various debtors and creditors”).

The accounts of business processes include account 08 “Investments in non-current assets”, account 15 “Procurement and acquisition of material assets”, account 20 “Main production”, account 23 “Auxiliary production”, account 90 “Sales”.

Source of funds accounts include:

Accounts for sources of own funds (account 80 “Authorized capital”, account 82 “Reserve capital”, account 83 “Additional capital”, account 99 “Profits and losses” - in terms of profit);

Accounts for sources of raised funds (account 62 “Settlements with buyers and customers”, account 66 “Settlements for short-term loans and borrowings”, account 67 “Settlements for long-term loans and borrowings”, account 68 “Settlements for taxes and fees”, account 69 “ Settlements for social insurance and security”, account 70 “Settlements with personnel for wages”, account 76 “Settlements with various debtors and creditors”).

Economic classification is necessary to determine the required list of accounts and obtain complete and reliable information about the financial and economic activities of the organization.

According to their purpose and structure, all accounting accounts are divided into the following groups:

Main accounts;

Regulatory accounts;

Transaction accounts.

Basic accounts are designed to account for and control the availability and movement of economic assets and their sources, that is, the basis of the organization’s economic activities.

The balances of these accounts are entered into the balance sheet and generally correspond to balance sheet items. In relation to balance, they are divided into active, passive and active-passive.

Main accounts, in turn, are divided into the following subgroups:

Inventory (material) accounts - designed to record the presence and movement of means of labor, objects of labor, inventory items, etc., as well as control over their safety (accounts 01, 03, 07, 10, 41, 43, 45). All inventory accounts are related to the balance sheet and, in relation to the balance sheet, are active, that is, they can only have a debit balance, which is reflected in the balance sheet asset (in sections I and II) and is confirmed as a result of an inventory (hence the name - inventory). Business transactions on inventory accounts are accounted for in monetary and physical terms;

Cash accounts – designed to account for the organization’s funds (accounts 50, 51, 52, 55, 57, 58). All these accounts are active. Their balances are reflected in the second asset section of the balance sheet and show the availability of funds of the organization as of a certain date;

Accounts of own and borrowed capital - are intended to account for the presence and movement of own and borrowed capital (accounts 80, 82, 83, 84 - in terms of retained earnings, 66, 67, etc.). This subgroup of accounts is associated with the liability side of the balance sheet (III, IV, V sections of the balance sheet) and has a credit balance;

Settlement accounts - are intended for the settlement of this organization with other enterprises and organizations and individuals (60, 62, 71, 73, 75, 76, 79, etc.), that is, they account for receivables and payables. This is a group of active-passive accounts used only in calculations whose nature changes. Settlement accounts make up a large group of accounts.

Regulatory accounts are intended to perform the functions of clarifying (regulating) the assessment of economic assets and their sources.

Regulating accounts are directly linked to the main accounts and adjust their amounts.

They have no independent meaning and are maintained in addition to the main accounts.

Depending on this, regulatory accounts are divided into the following subgroups:

Additional accounts are accounts with the help of which the actual amount (cost) of an object is determined by adding (summing up) the amounts of the main and regulating accounts. For example, if an additional valuation of funds is made on the balance account (increase in valuation), then the account regulating the valuation is additional to the main account, and the amount of its balance is added to the amount of the balance of the main account. An example of such accounts are accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”;

Contrary accounts are accounts with the help of which the actual amount (cost) of an object is determined by subtracting the amount of the regulating account from the balance of the main (regulated) account.

An example of such accounts is account 02 “Depreciation of fixed assets” and account 05 “Depreciation of intangible assets”. These accounts reflect the amount of depreciation accumulated during the operation of fixed assets and intangible assets, and the fixed assets and intangible assets themselves are accounted for on active main accounts - 01 “Fixed Assets” and 04 “Intangible Assets” at their original cost. By subtracting the amount of accumulated depreciation from the original cost, the residual value is determined, that is, the actual (actual) value of these objects.

The residual (actual) value of fixed assets as of July 1 is 120,000 rubles. (RUB 250,000 – RUB 130,000).

Operating accounts are intended in accounting to record business processes and identify their results.

Since business processes (supply, production, sales) consist of a set of various business transactions, the accounts are called operating accounts.

Operating accounts are divided into four subgroups:

Collectively - distributive;

Reporting and distribution;

Calculation;

Comparing (resulting).

Collecting and distribution accounts are designed to collect (summarize) during the month (year) any homogeneous expenses for individual types and stages of production for the purpose of ongoing control over them (over the implementation of the estimate) and distribution to the appropriate accounting objects. These are active accounts.

This subgroup of accounts includes accounts 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses”.

Reporting and distribution accounts are used to record income and expenses that are made at the expense of future reporting periods with a view to distributing them between the corresponding periods and their inclusion in the indicators of economic activity of the period to which they relate (regardless of the time of their occurrence). These accounts include passive accounts 97 “Deferred expenses” and 98 “Deferred income”.

Costing accounts are designed to account for costs (expenses) associated with the production of products, the procurement of materials, and the performance of any work.

Based on the data from these accounts, an indicator of the cost of production, procured raw materials and materials, and work performed is formed.

In accounting, the calculation (determination) of the cost of products (materials, work) is called costing, which is why accounts are called costing.

Such accounts include accounts 20 “Main production”, 23 “Auxiliary production”, 40 “Output of products (works, services)”, etc.

Comparing (resulting) accounts are designed to record business processes and their results.

The result of economic activity is determined by comparing the amounts of debit and credit turnover on certain accounts.

Comparing accounts include account 90 “Sales” and account 91 “Other income and expenses”, intended to summarize information on income and expenses associated with the organization’s normal activities, and other income and expenses (except extraordinary ones).

Topic: Options for organizing accounting

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Introduction 3

Part 1 - Options for organizing accounting 4

Part 2 - Drawing up an order and tables on accounting policies using the example of Vostok LLC 10

List of sources used 22

Introduction

All organizations, regardless of their form of ownership and organizational and legal form, as well as branches and representative offices of foreign companies, with the exception of organizations using a simplified taxation system, are required to keep accounting records of their financial and economic activities. Individual entrepreneurs are also required to keep records of expenses and income based on the results of their business activities. Accounting or accounting of expenses and income of an entrepreneur is carried out continuously from the moment of state registration until the moment of reorganization or liquidation of the business entity. Organizations are required to submit financial statements to the tax authorities on a quarterly accrual basis for the year, that is, statements for the fourth quarter are annual financial statements.

The obligation to submit financial statements arises from the moment of state registration of the organization, and not from the moment of opening a current account or starting business, as many novice entrepreneurs assume. For failure to submit or late submission of financial statements, the current legislation provides for penalties.

Responsibility for organizing accounting in accordance with the Federal Law “On Accounting” lies with the head of the enterprise. To ensure accounting, the enterprise independently chooses the forms of its organization. The head of an enterprise, depending on the size of the enterprise, its organizational structure, management system, and volume of work, can choose the most suitable form of accounting organization. In this work we will try to figure out which form is better to choose.

Options for organizing accounting

The obligation to carry out accounting and prepare reporting applies to all legal forms of business without exception and does not depend on whether the company is already operating or has just been registered. This obligation, as well as the requirements for the organization of accounting, accounting policies, composition and procedure for reporting, are established by Federal Law N 402-ФЗ "About accounting" from December 6, 2011. Within a company, responsibility for compliance with the requirements of the Law rests with its manager.

Article 7 The law offers the manager a choice: to maintain accounting records within the company or to transfer this responsibility to a party under a service agreement. Thus, there are only four options for organizing accounting:

1. Structural division of the company (accounting);
2. Full-time employee (accountant or chief accountant);
3. Personally by the manager (only for small and medium-sized businesses);
4. A third party performer under the contract (an individual or a specialized accounting firm).

The decision to use one or another option is made by the head of the enterprise, depending on the size of the enterprise, the volume of its activities, its legal form, and the assessment of the costs of maintaining records in one way or another. Each option has its own advantages and disadvantages. In practice, most often, accounting is kept within a company by one or more accountants, depending on the volume of transactions, but this is not the only correct option. The manager’s task in this case is precisely to assess the company’s capabilities and organize the accounting process in the best way for the company and in accordance with the law.

Accounting within the company

Organizing accounting within a company begins with hiring an accountant (or chief accountant) or the formation of an entire unit - accounting department. Law "About accounting" For a number of companies, for example, open joint-stock companies and insurance companies, it directly stipulates the qualification requirements for the employee responsible for carrying out the accounting function: professional education, the minimum required work experience in the profile and no criminal record. If there are no legal restrictions on this matter for the company, the position of chief accountant can be taken by any person appointed by the manager. Chief accountant determines the accounting rules for a given company and documents them in the accounting policy. These rules include a list of used accounting accounts (otherwise a working chart of accounts), forms of some primary documents, the procedure for annual inventory and assessment of property, document flow rules, the procedure for processing accounting data and many others. In addition, the chief accountant forms the staff of the accounting department and is responsible for organizing the work of the accounting department. Having your own accounting staff, even in the person of a single accountant, is not always justified. After all, the organization and maintenance of an accounting service is not limited to hiring employees and paying wages, which in itself is not cheap. This also includes expenses for specialized software, help systems and professional periodicals, as well as taxes on wages of accounting employees. Having your own accountants on staff is really necessary for medium and large companies, companies with intensive activities and a large number of financial transactions, as well as companies for which the confidentiality of their accounting and financial information is critical. Carrying out the accounting function by the manager is the choice of the few small entrepreneurs who have the necessary skills and are ready to take on all the risk of this choice. In all other cases, it is worth considering organizing accounting by third parties.

Accounting under contract

Currently, it is considered as the most promising way to organize accounting, primarily for small organizations and individual entrepreneurs who do not have the opportunity and need to introduce an accountant position into their staff.

This method of organizing accounting is called accounting outsourcing (from the English outsourcing - transfer on a contractual basis of non-core functions of an entity to external performers specializing in the implementation of specific types of services).

The feasibility of switching to accounting outsourcing is determined primarily by the possibility of using external resources of a specialized accounting organization (outsourcer) and thereby reducing both the cost and time costs of accounting. This is made possible due to the so-called economies of scale - an outsourcing company, as a rule, maintains accounting for several organizations, which allows it to reduce the share of its semi-fixed costs for each client and, as a consequence, the total cost of services of this organization.

In order to study the objective prerequisites for the transition to accounting outsourcing, we will consider the obvious pros and cons of this method of organizing accounting.

Traditionally, the main advantages of organizing accounting through an outsourcing scheme include the ability to level out such cost items as:

• salary of a staff accountant (accounting department);
• deductions from the fund of this salary;
• advanced training courses for accountants;
• technical equipment of accountants' workplaces;
• installation of specialized software and its updating;
• acquisition of special literature and reference materials on accounting;
• purchase of stationery, etc.

In addition to the above, the transition to outsourcing relieves organizations from the difficulties associated with going on vacation, illness, dismissal of full-time accountants as employees, various labor disputes, and the relevant nuances of labor legislation.

It should also be noted here that by turning to specialized accounting companies, the organization essentially receives an entire staff of qualified specialists for an amount that is often three or four times less than the salary of a full-time accountant.

Among other things, it is necessary to separately highlight that the transition to outsourcing makes it possible in principle to reimburse fines and penalties for incorrect accounting at the expense of the outsourcing organization (in the case of hiring your own accountant, the possibility of deducting such fines from the accountant’s salary is rather an exception to the rule).

In order to maintain objectivity, we will also point out some negative aspects that may arise when switching to accounting outsourcing:

• the possibility of loss of confidentiality of intracompany information;
• for large companies with a large volume of business transactions - reduced efficiency in accounting;
• weak control over the activities of outsourcing organizations;
• Often there is a lack of specialization of outsourcing organizations in the type of economic activity carried out by the customer organization.

Accounting outsourcing models

The objects of attention of accounting outsourcing can be:

1. Small business organizations;
2. Organizations of medium and large businesses;
3. Newly created enterprises.

Each specific case has its own task.

For newly organized enterprises that do not yet have large turnover, an agreement with the company makes it possible not to waste time on selecting an accountant, but to calmly go about business. Initially, accounting will be provided. In the future, the company will help you select a specialist.

For individual entrepreneurs and small businesses, full accounting is possible based on the submitted primary documents. The Customer will have confidence that records are kept in accordance with the law. The outsourcer takes care of maintaining accounting and tax registers, preparing reports, maintaining a database using software, regularly updating the software and ensuring its correct operation. It is also possible, on the client’s instructions, to make payments through the “Bank-Client” system, and to generate outgoing primary documents at the client’s request. Although, in the latter case, problems arise if the office of the client and the contractor are geographically remote from each other. It is advisable that documents be transmitted electronically. This model of cooperation can be called “turnkey” accounting.
Turnkey accounting can also be offered to large holding-type organizations. An outsourcer can take over accounting in individual structural divisions.

For medium and large companies, accounting outsourcing can offer a form of transferring individual functions of the accounting department to a third party. In this case, the chief accountant is freed from part of the routine work of organizing accounting and monitoring accounting employees. There is time left to analyze and develop an enterprise strategy in the field of finance. It can be taken beyond the scope of accounting - maintaining records with personnel regarding remuneration and at the same time maintaining by lawyers the organization of personnel records. - work with accounts receivable. - carrying out sudden audits of individual areas of economic activity. This is much more effective than when your own employees do the auditing. This is an “external accountant” model
And, conversely, for small organizations we can offer the “external chief accountant” model. A small organization often cannot afford a qualified specialist. Maintaining primary documentation is entrusted to the office manager or a novice accountant. Next, the primary documents are transferred to the outsourcer for reporting.

Another model of cooperation is subscription service (external consultant). The outsourcing company undertakes to provide consulting services and inform the client about new developments in legislation on a certain range of issues. Thus, cooperation with an outsourcer can be carried out in different directions.

A combination of any forms of cooperation is also possible. The outsourcing company can also provide services in certain areas of the financial and accounting service. For example, assistance can be provided in drawing up accounting policies, document flow schedules, and drawing up marketing policies for trade organizations in order to document the costs of promoting goods to markets. An outsourcing company can offer the preparation of in-house standards; can conduct certification of employees of the enterprise's accounting service or take part in the selection of personnel (chief accountant or accountants).

Drawing up an order and tables on accounting policies using the example of Vostok LLC

Limited Liability Company "Vostok"

ORDER No. 53
on approval of accounting policies for accounting purposes

Arkhangelsk 12/30/2014

Order No. 53

On approval of the “Regulations on accounting policies for accounting purposes for 2016” and “Regulations on accounting policies for tax accounting purposes for 2015”

Based on and in accordance with the Tax Code of the Russian Federation, Law dated December 6, 2011 No. 402-FZ “On Accounting”, Regulations on Accounting and Financial Reporting in the Russian Federation (approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n), PBU 1/2008 “Accounting policies of organizations” (approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n), the Chart of Accounts and Instructions for its application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n ), by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations”

I order:

1. Approve the Regulations on accounting policies for accounting purposes for 2015;
2. Approve the Regulations on accounting policies for tax accounting purposes for 2015;
3. Control over the formation and compliance with the provisions of the accounting policy is entrusted to the chief accountant of the organization O.N. Petrov;
4. Changes in accounting policies are made in the following cases:

• changes in the legislation of the Russian Federation and (or) regulatory legal acts on accounting (not earlier than from the date of entry into force of changes in the norms of said legislation);
• in case of starting a new type of activity;
• developing new ways of accounting;
• significant changes in business conditions.

Changes in accounting policies for tax accounting purposes should only be made upon the occurrence of the events specified in the first two paragraphs (clarifications of the Ministry of Finance of the Russian Federation dated April 14, 2009 No. 03-03-06/1/240)

Changes must be documented with the necessary administrative documents.

Table 1 - Selection and justification of the accounting policy of Vostok LLC

for accounting purposes (organizational and technical aspects)

Elements of accounting policies	Alternative options
Organization of accounting	1. Accounting - “Structural division” 2. Full-time accountant position 3. Accounting maintenance by a specialized organization 4. Maintaining accounting records by the head of the organization personally	Accounting - “Structural division”
Working chart of accounts	1. Fully complies with the standard chart of accounts 2. Contains sub-accounts and analytical accounts that reflect the characteristics of the organization’s activities	Fully complies with the standard chart of accounts	Order dated October 31, 2000 N 94n “On approval of the chart of accounts and instructions for its application”
Inventory	1. Inventory of property and finances. obligations are held annually 2. Inventory - every two years 3.Other frequency	An inventory of property and financial obligations is carried out annually
Register of register forms	It is not established by law, it is formed by the organization independently, and is approved in the annex to the accounting policy.		Clauses 8.19 of the Regulations on accounting and financial reporting in the Russian Federation, PBU 1\08.
Organizational structure of accounting	1 Centralized 2 Decentralized 3 Mixed	Centralized	Regulations on accounting and reporting in the Russian Federation. Order of the Ministry of Finance dated July 29, 1998 No. 34n
Primary accounting documents	1. Standard unified accounting documents 2. List of forms of primary documents developed by the organization 3. Unified and developed independently 4. Strict reporting forms	Unified and developed independently	Federal Law “On Accounting” No. 402 dated December 6, 2012
Reporting method	2. By proxy 3. By mail 4. Electronically	Electronically	Federal Law “On Accounting” No. 402 dated December 6, 2012
The procedure for monitoring business transactions	1. The organization creates and controls services. 2. Transfers control functions to individual employees.	Delegates control functions to individual employees.	Federal Law “On Accounting” No. 402 dated December 6, 2012
Form and technique of accounting	1. Simple accounting system 2. Memorial-warrant accounting system 3. Journal-order accounting system	Journal-order accounting system

Table 2 - Selection and justification of the accounting policy of Vostok LLC

for tax accounting purposes (organizational and technical aspects)

Elements of accounting policies	Alternative options	Options accepted in the organization	Basis (legislative acts)
Organization of accounting	1. Structural unit for tax accounting 2. Full-time position 3. Tax accounting is carried out by the same employee who does accounting	Maintaining tax records by the same employee who does accounting	Art. 313 Tax Code of the Russian Federation
Primary tax documents	1. Primary accounting documents are used 2. Primary tax documents are being developed 3. Both are used	Primary accounting documents are used	Art. 313 Tax Code of the Russian Federation
Choosing a tax system	1. General taxation system 2. simplified tax system 3. UTII 4. Unified agricultural tax	General taxation system	Chapter 26 of the Tax Code of the Russian Federation

Table 3 - Selection and justification of the accounting policy of Vostok LLC

for accounting and taxation purposes (methodological aspects)

Elements of accounting policies	Alternatives		Accepted		Base
	Accounting	Tax accounting	BU	WELL	BU
1.Accounting for fixed assets
Depreciation methods	1. linear; 2. reducing balance; 3. by the sum of the numbers of years of useful life; 4. proportional to production volume	1. linear method; 2. nonlinear method.	Linear method	Linear method	PBU 6/01 “Accounting for fixed assets” was approved by Order of the Ministry of Finance on March 30, 2001. N 26н		clauses 1 and 3 art. 259 Tax Code of the Russian Federation
Revaluation of fixed assets	1. overrated 2. not overrated		Not overrated		PBU 6/01 “Accounting for fixed assets
Benefits when calculating depreciation		1. used 2. not used		Not used			Chapter 25, Article 257 of the Tax Code of the Russian Federation
OS repair costs	1. A reserve is created for OS repairs in a manner similar to that established by Article 324 of the Tax Code of the Russian Federation 2. A reserve is created in a manner different from that established by Article 324 of the Tax Code of the Russian Federation. 3. Included in expenses of the reporting period 4. Included in deferred expenses and written off during the period to which they relate.	1. creation of a reserve; 2. without creating a reserve	A reserve is created for OS repairs in a manner similar to that established by Article 324 of the Tax Code of the Russian Federation	without creating a reserve	Clauses 65, 72 of the Regulations, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n; paragraphs 67,69 of the Methodological Instructions, approved. By Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n.		Article 260 Chapter 25 Part 2 of the Tax Code of the Russian Federation
Useful life of depreciable property	1. Produced based on the expected life of this object in accordance with the expected productivity or capacity 2. It is carried out based on the expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, and the repair system 3. Produced on the basis of regulatory and other restrictions on the use of this object (for example, rental period).	Determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of this article and taking into account the classification of fixed assets approved by the Government of the Russian Federation.	The useful life of fixed assets is established when accepting objects for accounting based on the expected period of use in connection with the expected productivity or capacity.	The useful life of fixed assets is established when the objects are accepted for accounting, based on the expected period of use in connection with the expected productivity or capacity.	clause 20 PBU 6/01		Tax Code of the Russian Federation, Chapter 25, Art. 258, paragraph 1
2. Accounting for intangible assets
Method of calculating depreciation of intangible assets	1. linear; 2. reducing balance; 3. proportional to the volume of products (works, services).	1. linear method; 2. nonlinear method.	Linear method	Linear method		Art. 259 Tax Code of the Russian Federation
Revaluation of intangible assets	1. The organization is re-evaluating intangible assets 2. The organization does not revaluate intangible assets		The organization is re-evaluating intangible assets		clause 17 PBU 14/2007 “Accounting for intangible assets” (approved by Order of the Ministry of Finance No. 153n dated December 27, 2007)
Useful life	The determination is made based on: 1. The validity period of the organization’s rights to the result of intellectual activity or a means of individualization and the period of control over the asset; 2. The expected life of the asset, during which the organization expects to receive economic benefits.	The useful life of an intangible asset is determined based on the validity period of the patent, certificate and (or) other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation, as well as on the basis of the useful life of the intangible asset stipulated by the relevant agreements.	The useful life of intangible assets is determined by a commission appointed by order of the head of the organization when accepting intangible assets for accounting.	The useful life of an intangible asset is determined based on the validity period of security documents and (or) other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation, as well as on the basis of the useful life of intangible assets stipulated by the relevant agreements.	paragraph 26, clause 27 PBU 14/2007	Tax Code of the Russian Federation Chapter 25, Art. 258, clause 2
3. Accounting for inventories
MPZ cost	1. acquisition cost; 2. selling price	1. acquisition cost; 2. selling price	acquisition cost		PBU 5/01 “Accounting for inventories”
Accounting procedure acquisition and procurement of inventories	1. Application of account 10 “Materials” with the assessment of materials on account 10 at actual cost. 2. Application of accounts 10 “Materials”, 15 “Procurement and acquisition of material assets”, 16 "Deviation in the cost of material valuables" with the assessment of materials on account 10 at discount price		Application of account 10 “materials” with the assessment of materials on account 10 at the actual cost of procurement.		Chart of accounts for accounting financial and economic activities of organizations (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n)
Evaluation of materials when released into production	inventory (FIFO method).	1. At the cost of each unit. 2. At average cost. 3. At cost first in time acquisition of material and production inventory (FIFO method).		At the cost of the first acquisition of inventories (FIFO method)	Regulations accounting (clause 48); PBU 5/01 "Accounting materially production reserves" (clause 16)	clause 8 of Article 254, subclause 3 of clause 1 of Article 268 of the Tax Code of the Russian Federation
Reserve for reduction in the value of material assets	1. Created; 2. Not created.	Not created			Clause 25 of PBU 5/01; clause 20 of the Guidelines, approved. By Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.
4. Accounting for finished products
Evaluation of finished products	1. at actual cost; 2. at standard cost	1. on the basis of documents on the balances of finished products; 2. based on shipping data	At actual cost	based on documents on finished product balances	PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of the Russian Federation on June 09, 2001. No. 44n.	P. 2.3, art. 319, ch. 25 Tax Code of the Russian Federation
Accounting for the release of finished products (works, services)	1. Using account 40 “Output of products (works, services); 2. Without using account 40 “Output of products (works, services).		Without using account 40 “Output of products (works, services).		clause 59 of the Regulations on accounting. accounting and reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.
5. Accounting for current payments
Organization's payment form	1. Payments may be expressed in the form of cash payments; 2. Payments can be expressed in the form of non-cash payments.	1. in cash; 2. non-cash (through a current account)	Payments are expressed in non-cash form	non-cash (through a current account)	clause 70 of the Order of the Ministry of Finance of the Russian Federation dated July 29, 98. No. 34n “On approval of the regulations on accounting and financial reporting in the Russian Federation.”	Clause 4, art. 58 part 1 of the Tax Code of the Russian Federation
Transfer of long-term debt into short-term debt for received loans and credits	1. Transfer long-term debt to short-term debt for received loans and credits 2. Don't exercise		Transfer long-term debt to short-term debt for received loans and credits		PBU 15/01
Payroll calculations	1. Create a reserve for vacation pay, for the payment of remunerations based on the results of work for the year and annual remunerations for long service 2. Don't create	1. No reserve is created 2. A reserve is created	Do not create a reserve for vacation pay, for the payment of remunerations based on the results of work for the year and annual remunerations for long service	No reserve is created	Regulations on accounting and reporting in the Russian Federation. Order of the Ministry of Finance dated July 29, 1998 No. 34n	Art. 324.1 Tax Code of the Russian Federation
6.Accounting for financial investments
Method for estimating the value of the estimated share price		1. At the actual selling price 2. Based on average initial cost 3.Own way		At actual selling price		Clause 6 of Article 280 of the Tax Code of the Russian Federation
Cost write-off method retired securities		1FIFO 2.LIFO 3.By unit cost		By unit cost		Clause 9 of Article 280 of the Tax Code of the Russian Federation
Transaction classification		1.As an operation with financial instrument forward transactions; 2.As a transaction for the supply of an item transactions with deferred execution		As a transaction with financial tool forward transactions.		Clause 2 of Article 301 of the Tax Code of the Russian Federation
Losses from operations with securities		1. subject to 2. are not subject to carry forward to reduce tax database for transactions with this category of valuables papers		Subject to		Tax Code of the Russian Federation Ch. 25.
7. Accounting for production costs
Procedure for recognizing expenses.		1.accrual method 2.cash method		accrual method		Article 273 of the Tax Code of the Russian Federation
Procedure for recognizing direct expenses (for taxpayers providing services)		1.Recognized as a (tax) period as products (works, services) are sold, in the cost of which they are taken into account; 2. Recognized in full are recognized in full volume of production and sales of production and sales of this reporting tax)		Recognized as a (tax) period as products (works, services) are sold, in the cost of which they are taken into account		clause 2 art. 318 Tax Code of the Russian Federation
The procedure for writing off management expenses	1. Accounts 20, 23, 29 are debited; 2. Written off directly to the debit of account 90.		Written off directly to the debit of account 90.
The procedure for writing off indirect expenses	The distribution of general production (indirect) expenses is carried out proportionally: 2. the amount of direct costs (cost of materials consumed, amount of accrued wages, etc.); 3. revenue from sales of products (works, services), goods; 4. direct material costs; 5. in another way		Distribution of general production (indirect) expenses is carried out proportionally direct wages accrued to workers by type of product, work, service.		Chart of accounts for used financial and economic activities of organizations
Goods accounting
Transportation and procurement costs	1. are accounted for at the cost of purchasing goods; 2. separately as part of sales expenses		separately as part of selling expenses
The procedure for forming the cost of goods		1. Taking into account the costs associated with the purchase of these goods; 2. Without taking into account the costs associated with the purchase of these goods.		Taking into account the costs associated with the purchase of these goods		Article 320 of the Tax Code of the Russian Federation
Methods for evaluating purchased goods during their sale	2.At average cost; 3.FIFO	1.According to the cost of a unit of inventory; 2.At average cost; 3.FIFO	FIFO	FIFO	PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of the Russian Federation dated 07/09/01 No. 44n.	clause 3 clause 1 art. 256 Tax Code of the Russian Federation
9. Accounting for financial results
Recognition of income and expenses	1. accrual method 2. accounting in proportion to the share of actual expenses of the reporting period in the total amount of expenses provided for in the estimate	1. accrual method; 2. cash method	accrual method	accrual method	PBU 9/99 “Income of the organization”	Art.271,272,273, ch. 25, part 2 of the Tax Code of the Russian Federation

List of sources used

1. Website - “http://www.i-ias.ru/publikacia/outsourcing_buhgalterskogo_ucheta.html - Article “ Outsourcing of accounting in Russia"
2. Website - "Argument" Consulting company - http://argument-vologda.ru/Articles/accounting-outsourcing-pros-and-cons - Article

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A well-thought-out organization of accounting at an enterprise is a key component of the financial and economic activities of any enterprise, which allows you to solve a number of problems that determine financial success and stability.

Accounting in an enterprise: challenges and opportunities

The goal of any business is profit. But no matter how well the main activity is organized, without systematic accounting, planning, productive expenditure of funds and control in financial and economic activities, the manager is deprived of the opportunity to manage the enterprise as efficiently as possible.

Properly organized accounting at an enterprise makes it possible to:

• optimize the company's cash flows;
• carry out operational control of the financial indicators and activities of the enterprise in order to ensure maximum efficiency of all production structures and make operational management decisions;
• optimize the accounting and document flow system for financial and economic activities;
• ensure a high quality level of accounting and tax reporting.

Organization of accounting at an enterprise: forms, functions, responsible persons

Accounting in the Russian Federation is regulated by law dated December 6, 2011 No. 402-FZ, as well as various Accounting Regulations (PBU) and various regulations. Responsibility for organizing accounting and its compliance with legislative norms lies with the head of the enterprise. His powers:

• an accounting service is established as a structural unit, headed by a chief accountant;
• the staff of the accounting service is drawn up and approved (positions are added and eliminated);
• accounting can be outsourced to a specific specialist or selected company;
• in a small company, accounting can be carried out personally by the manager himself or by an employee appointed by him.

Organization of accounting at an enterprise is a systemic set of functions performed by the accounting department, including accounting for:

• financial activities - funds, profits, reserves, production and sales of products;
• ITC – fixed assets, assets and materials;
• production costs;
• calculations for remuneration of employees of the enterprise;
• monetary transactions - movement of cash and non-cash funds (at the cash desk, current account, settlements with the budget, suppliers, creditors, etc.);
• document flow and preparation of financial statements.

The company must, taking into account the norms of current legislation, develop accounting and tax policies - the rules by which the company keeps records. To correctly reflect business transactions in accounting registers, a working chart of accounts is used.

An important role in the organization of accounting is played by its form used in the enterprise. The choice of the form of accounting, the list of accounting registers used, their construction, sequence and methods of entering accounting data into them is the prerogative of the enterprise, reflected in the accounting policy.

The form of accounting is determined depending on many factors - the scale and type of activity of the enterprise, the qualification level of the accounting staff and responsible employees of departments, the degree of implementation and use of automatic accounting systems in accounting and at various areas and stages of production. The following forms of accounting are distinguished:

• magazine-home;
• automated;
• journal-order;
• memorial warrant;
• simplified.

Basic forms of accounting: features and differences

Let's consider the most popular of the listed forms of accounting:

Memorial warrant

The memorial order system is the optimal form of accounting for budgetary organizations, since it allows you to clearly and consistently reflect information on each account.

Record keeping is carried out through memorial orders drawn up on the basis of verified and grouped by specific characteristics of primary documents. All completed memorial orders for the current reporting period are entered in chronological order into the registration journal, after which information on them, specifically for each synthetic account, is reflected in the General Ledger.

Magazine-home

One of the most common and applicable in any industry and form of enterprise activity. Experts consider this form of accounting to be a simplified version of the memorial order system, which allows for convenient and detailed generation of information necessary for financial reporting.

Keeping records using this form involves entering information data from primary and consolidated accounting documents into journals and statements, which indicate the amounts reflecting the debit and credit turnover on the corresponding account. At the end of the current accounting period, the final entries for each account are transferred to the General Ledger, according to which the company’s balance sheet is formed.

Simplified

A simplified form of accounting is used for small enterprises that have a small number of business operations in the reporting period.

Two options for maintaining records in a simplified form are allowed - simple and using property registers.

In the first option, all business transactions are reflected exclusively in the Business Transactions Book without the use of double entry. In the second option, in addition to the Business Operations Accounting Book, the use of accounting registers - statements is additionally provided.

The main difference between the listed forms of accounting is the registers used. The choice of the optimal form remains with the enterprise, based on the specifics of its activities. Any of the used forms of accounting can be automated, which greatly simplifies the organization and maintenance of accounting for any modern enterprise.

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

The production and costing department accounts for production costs, calculates the cost of production, and draws up reports on the implementation of the production plan and its cost. The functions of this accounting department also include general management and control over the availability, movement and safety of semi-finished products of own production 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 sales. The department keeps records of settlements with customers, monitors the correctness and timeliness of receipt of payments from them.

The same criteria apply to individuals who provide accounting services on the basis of civil contracts. If the contract is concluded with an outsourcing organization, then its staff must have at least one employee who meets the above requirements.

The chief accountant is responsible for the formation of accounting policies, ensures control and reflection of business transactions in the accounting accounts, presentation of operational information, preparation of financial statements in a timely manner, conducting (together with other services) an economic analysis of financial and economic activities in order to identify and mobilize intra-economic enterprise reserves. The chief accountant, together with the head of the enterprise, signs documents that serve as the basis for the acceptance and issuance of inventory and cash, as well as settlement, credit and financial obligations and business contracts. The specified documents without the signature of the chief accountant are considered invalid and will not be accepted for execution. The right to sign may be granted to persons authorized to do so by a written order from the head of the enterprise.

The appointment, dismissal and relocation of financially responsible persons (cashiers, warehouse managers, etc.) are coordinated with the chief accountant. The list of persons who have the right to sign primary accounting documents is approved by the head of the enterprise in agreement with the chief accountant. 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 enterprise.

When the chief accountant is released, the cases are handed over to the newly appointed chief accountant (and in the absence of the latter, to the employee appointed by order of the manager). At the same time, the state of accounting and the reliability of data is checked and a report is drawn up, approved by the head of the enterprise.

Accounting policies of organizations

The accounting policy of an organization is defined in PBU 1/2008 as “a set of accounting methods - primary observation, cost measurement, current grouping and final generalization of the facts of economic (statutory) activity*. Accounting methods include methods of grouping and assessing facts of economic activity, repaying the value of assets, methods of organizing document flow, inventory, methods of using accounting accounts, systems of accounting registers, information processing, etc.

The choice of accounting policy depends on the specifics of the organization, the characteristics of the management organization, the characteristics of commercial activities, current and long-term goals. The accounting policy is influenced by tax conditions, benefits, state monetary policy, nature of ownership, forms of ownership, personnel qualifications, etc.

When choosing an accounting policy, the following requirements are taken into account:

• consistency of accounting policies over a long period;
• regulation of accounting policy principles by the current regulatory framework;
• notifying external consumers of information about changes in accounting policies.

The accounting policy is formed by the chief accountant or another person who conducts accounting in the organization, and is formalized by order of the manager. It is uniform and is used by all departments of the enterprise, regardless of their location.

Accounting policies are applied consistently over a number of years and should ensure:

• completeness of reflection in the accounting records of all business transactions for the reporting period;
• greater readiness to account for losses (expenses) and liabilities than possible income and assets;
• reflection in accounting of facts of economic activity, based on the legal norm and economic content of the facts and conditions of business;
• equality of analytical and synthetic accounting data, as well as compliance of reporting indicators with records in accounting accounts;
• rational accounting, taking into account economic activities and the size of the organization.

Changes in the accounting policy of the organization are allowed during: reorganization of the enterprise (merger, division, accession), change of owners, changes in the legislation of the Russian Federation and regulatory accounting regulations, development and application of new accounting methods.

An order on accounting policy must consist of two parts - accounting policy for accounting purposes and for taxation purposes.

The following are attached to the accounting policies:

• forms of primary documents;
• document forms for internal accounting reporting;
• regulations on the inventory of assets and liabilities of the organization.

Tax accounting policies are accompanied by tax register forms independently developed and approved by the organization.

1. In the section “Accounting for fixed assets” of the tax and accounting policy, it is necessary to specify the procedure for accounting for fixed assets worth no more than 40 thousand rubles. per unit, as well as books, brochures and other publications.

2. Determine:

• methods for calculating depreciation and applying depreciation bonuses in tax accounting, provisions for changing the useful life of fixed assets after reconstruction, modernization or technical re-equipment;
• method for assessing inventories when released into production and other disposal;
• method of accounting for costs of procurement and delivery of goods to central warehouses (bases) until they are transferred for sale (Article 320 of the Tax Code of the Russian Federation);
• method of recognition of commercial and administrative expenses (Article 318 of the Tax Code of the Russian Federation);
• list of created reserves;
• procedure for maintaining separate accounting;
• the procedure for calculating income tax and advance payments (Article 286 of the Tax Code of the Russian Federation);
• the procedure for paying taxes in the presence of structural divisions;
• procedure for applying PBU 18/02 “Income Tax”;
• procedure for maintaining tax accounting.

A special place in accounting policy is occupied by its methodological and organizational aspects.

Methodological aspects:

1. The procedure for calculating depreciation for fixed assets and intangible assets.
2. The procedure for recording transactions for the acquisition and procurement of material assets in the accounts.
3. A method for assessing inventories and calculating their actual cost.
4. Options for accounting for production costs and calculating production costs.
5. Methods for distributing general production and general business expenses.
6. List of reserves for upcoming expenses.
7. The procedure for accounting and financing the repair of fixed assets.
8. Deadlines for repayment of future expenses.
9. Options for accounting for production output.
10. The procedure for creating a reserve for doubtful debts.
11. Options for determining revenue from sales of products (works, services).
12. Timing for writing off future income.
13. Options for distribution and use of net profit.
14. The procedure for calculating and paying dividends.
15. Procedure for assessing accounts payable.
16. Formation of reserve capital.
17. Method of allocating selling expenses.

Organizational aspects:

1. Choosing a form of accounting.
2. Organization of work in accounting.
3. Systems of internal production accounting, reporting and control.
4. The procedure for conducting an inventory of property and liabilities.
5. Chart of Accounts.
6. Technology for processing accounting information.
7. Scope, timing and addresses for reporting.
8. System of relationships with audit services.

Thus, when developing an organization’s accounting policy, it should be taken into account that since it is approved by order of the head of the organization, it acquires legal force. Therefore, it is necessary to include all the above aspects, which must be supported by regulatory documents. The given list is approximate; the number of items may change upward or downward depending on the direction of economic activity and the size of the organization.

Basic requirements for accounting and its tasks

In accordance with the Law “On Accounting” dated December 6, 2011, all organizations, regardless of their legal form of ownership, must maintain accounting records. Accounting reflects financial and economic activities and influences them. It provides important information that allows you to plan the organization's activities, make optimal use of resources, monitor and evaluate performance results. Accounting provides information on the dynamics of assets and liabilities, financial results, and controls payment and financial discipline. Accounting provides:

• correct, complete and timely documentation of the facts of economic life;
• control over the safety of material, labor and financial resources;
• state of budget, financial and payment discipline;
• timely preparation of reports;
• formation of complete and reliable information about the business processes and results of the organization’s activities, necessary for operational management and management, as well as for use by banking, tax authorities, suppliers, investors;
• identification and effective use of internal resources.

Accounting requirements are determined by the Regulations on accounting and financial reporting in the Russian Federation No. 34n:

1. Accounting for property, liabilities and facts of economic life is carried out in the currency of the Russian Federation - rubles. Documentation of property, liabilities and other facts of economic activity, maintenance of accounting registers and financial statements is carried out in Russian.
2. Property that is the property of an enterprise is accounted for separately from the property of other legal entities owned by this organization.
3. Accounting is maintained by the enterprise continuously from the moment of its registration as a legal entity until reorganization or liquidation in the manner established by the legislation of the Russian Federation.
4. The organization maintains accounting records of property, liabilities and facts of economic life by double entry on interrelated accounting accounts included in the working chart of accounts, which is approved by the manager on the basis of the Chart of Accounts.
5. Maintaining the equality of analytical accounting data with the turnover and balances of synthetic accounting on the first day of each month.
6. All facts of economic life and inventory results are subject to timely registration in accounting accounts without any omissions or withdrawals.
7. In the accounting of organizations, current costs for production of products, performance of work and provision of services and costs associated with capital and financial investments are taken into account separately.

Accounting has the following main tasks:

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

2. Providing information necessary for internal and external users of accounting statements to monitor compliance with the legislation of the Russian Federation, the presence and movement of property and liabilities, the use of material, labor and financial resources in accordance with approved norms, standards and estimates.

3. Prevention of negative results of the organization’s economic activities and identification of intra-economic reserves to ensure its financial stability, forecasting and planning of upcoming income and expenses.