The accounting reporting of the enterprise should beis organized in accordance with the legislation of the Russian Federation. The reporting policy is formed according to the specifics of the structure of the enterprise, industry. The head bears full responsibility for the organization of accounting.
The number of units of accounting staff depends onparameters of the enterprise, the type of its activity, production technology, territorial location. The accounting records of small enterprises are determined by the law "On Accounting" and consists of:
· Reporting in accordance with the new legislation of the Russian Federation.
· Organization of the turnover of documentation and the exchange of accounting data in such a way that external control is exercised over the company's activities.
· Analyzing accounting data to determine internal reserves to ensure financial hardness.
It is recommended that small businesses introduce somechanges in the generally accepted order of accounting for production resources, costs for products and profits. Changes are made in connection with the reduction of the chart of accounts. The financial statements of the enterprise include the following plan:
o "01" - "Fixed assets". Intangible assets are taken into account separately. From the same account, there is a write-off of debiting "02".
o "02" - "Depreciation of fixed assets". The amortization of intangible assets is recorded.
o "90" - "Sales".The costs associated with the disposal of fixed assets are recorded. In addition, in the debit of the account "Sales" is not written off the depreciated share of fixed assets, the value of the remaining fixed assets when selling them. The received funds from the sale of products are credited to the account "90".
o "10" - "Materials". The accounting reporting of the enterprise on industrial stocks passes through the account "10".
o "20" - "The main production".All production costs are maintained here. The accounting records of small businesses should also use this account to provide services, perform various works in the enterprise. Expenses for repairs of the basic means are included in the cost of production and are included in the corresponding costly articles.
o "76" - "Settlements with debtors and creditors". Used when purchasing goods by the buyer under the barter agreement, offsetting mutual debts, as well as accounting for all types of debt.
o "99" - "Profits and losses". This cost item takes into account the use of finance and profits.
o "66" - "Settlements on loans and short-term loans". The movement of bank loans, targeted and borrowed funds is shown.
The form of accounting for materials under the simplified scheme implies the use of the "Book of accounting of economic activities". For reference, the relevant statements are used as registers.
Mandatory type of company reporting is“Statement of accounting for wages”. Other statements are used as needed. If a small enterprise has a large number of units of material resources, then you can use inventory cards for the movement of basic objects.
В конце месяца необходимо подводить итоги — calculate the turnover for each chart of accounts and display the final balance. In this case, the total sum of debit turnovers should correspond to the total amount of turnover on the credit of the accounts and with the total in the “Sum” column. The total of the ending balance of passive and active accounts must match. All final data are taken to draw up a balance sheet.
Бухгалтерская отчетность предприятия — работа simple, but requires great responsibility, competent attitude, attention. Therefore, an accountant with an appropriate education and work experience should be accepted as an accountant. In addition, it is advisable to conduct an interview to ensure his competence.
