Accounting organization represented by a system of elements and conditions of the accounting process, which consists of documenting transactions in the organization, and the primary account, and the corresponding chart of accounts.This system is based on special rules.
Accounting organization is performed on the basis of accounting policies used and the features of the company.To streamline this process, you must:
- to examine the regulatory and legal framework that regulates the accounting and reporting;
- an analysis of the organizational and operating characteristics of the company for the right to choose the form and object of accounting and document management;
- to use the most effective methods of cost accounting in the calculation of the cost and production;
- define the structure of the unit accounting to shape its relationship with other parts of the enterprise.
Since 2000, the organization of accounting and taxation to the next level.They make a decisive steps for their separation from each other.Since that time, there is a completely new trend called "tax records", based on accounting using operational and analytical tools in the calculation of the data that are required in the calculation of taxable income.
organization accounting industry depends on the direction and structure of a business entity.Companies, which refers to the food industry may be small, medium or large production.A medium-sized commercial companies are considered small businesses.They are engaged, as a rule, only one activity, and they do not have extensive production structure.But medium and large, on the contrary, have sufficient branching from primary and secondary production.In addition to the above, on the balance of the latter category may be enterprises and social facilities.
in accordance with applicable law, the subjects of management, which apply the simplified taxation system, the organization of accounting is only recorded as fixed assets and intangible assets.This accounting income and expenses of such organizations in accordance with the Tax Code of the Russian Federation.
Accounting organization is designed to solve the following problems:
- the formation of reliable and comprehensive data on the activities of the enterprise;
- to provide data in full internal and external users of financial statements.It is necessary for the regular monitoring of compliance with existing legislation in the implementation of enterprise business activities;
- preventing negative result of activities of the entity and revealing hidden internal reserves for its financial stability.
