accounting policies and institutions organized in accordance with the Law "On Accounting", the typical plan of the undertaking on accounting and reporting.Within a year she usually can not be changed.If the need arises, all changes are recorded in the corresponding explanatory note.Objects of accounting established working chart of accounts of the enterprise.The form of accounting is accounting records or journal-order.
Usually accounting policy is conducted centrally.This inventory is held 1 time per year.When carrying out its commission is guided by the relevant provisions in force in the Russian Federation.
All kinds of operational and accounting intraindustrial provide relevant heads of departments of the company.Internal accounting rules established by the accounting firm, subject to the following requirements:
- separate accounting operations;
- preservation of documents;
- the responsibility of the chief accountant for the organization of accounting.
As a rule, the accounting policy of the organization includes the following areas of work:
1. Organization and holding of fixed assets worth more than 50 minimum wages, with a limit of use of no more than 1 year.
2. Allowance for depreciation, which is calculated monthly.
3. revaluation of fixed assets, which should be carried out simultaneously with the amount of wear and tear.
4. Accounting for all types of repair costs of production assets.
5. Consideration of leased machinery and equipment.
pursued accounting policy of financial investments is based on the understanding that the long-term include shares, stocks, etc., with a term of more than 1 year investments.Short term - stocks, bonds and other investments with a term of 1 year also.
Accounting for intangible resources suggests that it refers to the long-term (over 1 year) and other costs nepredmetnye assets at full value.Depreciation is determined by the depreciation rates in accordance with the term of exploitation.In service marks these rules are established on the basis of 20 years.
Raw carried out on sub-accounts: raw materials, packaging materials, components and parts, fuel, tires, purchased semi-finished products, construction materials and other materials.Write-off of gasoline is carried out by the internal rules of the company.
Accounting for low-value items (IBE), ie those that can be used no more than 1 year.This records are maintained at their actual value.Write-off of the IBE carried out acting on a commission basis acts.
pursued accounting policy in costs by type of activity includes the following sub-accounts for the cost:
- for the main production;
- rental;
- for transport services;
- repair;
- for services;
- overhead and general running costs.
Accounting deferred expenses includes costs that will be included in future reporting periods in the cost.
Accounting products, which is valued at fair cost.
goods and accounting for sale is made upon shipment when barter transactions.When determining counter delivery revenue made at the time of set-off.
account of calculations intended to summarize the information about the movement of funds in cash and in all accounts in Russia and abroad.
Accounting for settlements with employees for the collection and analysis of information on payments to employees and pay for working pensioners.
Payroll serve to summarize information on the costs of travel, and the flow of funds issued to employees under the report.
settlements with shareholders are required to collect and analyze information on settlements with shareholders on the equity contribution.
Allowance allocation is carried on an accrual basis throughout the year.It involves the separation of profits from sales and non-operating results.
These policies have the organization, its structure is not final and exhaustive, as many aspects of their own economic policies are determined by the company.
