Conceptual basis of accounting. When mastering the topic is necessary

The basis of the accounting case is mainly systemic accounting (financial) accounting, including special types of accounting for taxation, as well as accounting and drawing up accounting balances. When creating, transformation, sanitation and liquidation of the organization.

Accounting at the enterprise level - This is primarily the organization of documentation, the preparation of registers and financial statements, their use for management and control, that is, for the aggregate - this is the practical activity of accounting, even if it consists of one person. The level of the enterprise determines the composition of the work that each accountant performs at its workplace, its professional duties, their execution depending on the position being held.

In a modern sense, financial accounting in any organization is a system focused on drawing up financial statements and monitoring its formatives. It reflects the state and movement of property, commitments, income and expenses based on the facts of economic activity. Maintenance financial accounting necessarily for each organization.

Management accounting is focused on the formation of information for intra-profit management. This accounting for all levels of management of the company - from masters to top managers. It covers mainly measurement and assessment of costs and results of activities in places of formation and centers of responsibility. Management management is always conducted on the initiative of the company's management and always takes into account the features of its functioning.

Tax accounting is a generalization system of information to determine the tax base, based on the primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation. In our country, currently no accounts and double recording are not used in tax accounting. tax balanceAlthough in a number of countries, for example, in Germany, such accounts and reporting exist.

Internal audit, or revision production financial activitiesAs an integral part of the accounting in the enterprise is a self-control system by the leadership of the organization of the safety of property, the rationality of economic operations and the respective spending, checking compliance with laws, provisions accounting Policy, instructions and instructions of the leadership and owners.

Accounting - it's not just keeping accounting At the enterprise, but also the organization of the system of its functioning in the country and the world (the creation of international standards - uniform rules for conducting accounting and the preparation of financial statements).

In IFRS, accounting and accounting do not have a clear definition. This is due to the fact that the very name of these terms in Western literature is considered obsolete, usually use the concept of "financial accounting", the purpose of which is to provide the necessary useful information All users of the enterprise assets, sources of their formation, obligations, capital and financial performance.

The difference in the definitions of accounting and financial accounting does not affect the content of the accounting case, since in the other case, it is conducted by accounting workers. Accounting business from the standpoint of international standards We can consider the accounting system for the preparation of financial statements and the use of its data for the implementation of the company's economic activities and management of it.

The organization of accounting in accordance with the principles of IFRS is a prerequisite for admission economic organization to international capital markets. IFRS require priority recognition of the information needs of the owners and investors of the company, according to them, the accounting case is designed to serve first of all their interests.

Accounting object is The organization of the accounting process, the result of which is generalized information on the facts of economic activity grouped on economic signs on accounting accounts.

The objects of accounting are also:

- documentation;

– financial statements;

- Inventory data on economic actions and events,

- audit results;

- Various indicators of the organization's business activity.

Accounting methodis a method of comprehensive study of the legality, the reliability and feasibility of implementing the facts of economic activity on the basis of the use of accounting and different extra-subsidized information in combination with the study of the actual state of objects (audit, internal control) and economic analysis of their content. In the study of accounting, legal aspects of economic activity are also considered.

Accounting requires knowledge in the field of financial and managerial accounting, auditing, economic analysis, computer data processing systems, civil law, banking, tax legislation, etc.

Russian legislation obliges organizations to keep accounting (financial) accounting. But for making management decisions there is a need for organizing management accounting.

Accounting on state level Determined by the law in force in the country. The legislation of the Russian Federation on accounting consists of Federal Law "On accounting", other federal laws, decrees of the President of the Russian Federation and the decisions of the Government of the Russian Federation.

The competence of various state bodies of the Russian Federation, and consequently, the range of issues on which certain regulatory and legal acts can be made by the Constitution of the Russian Federation. In accordance with paragraph "P" Art. 71 Constitution of the Russian Federation issues of accounting are managed by the Russian Federation. This means that the subjects of the federation cannot accept regulatory and legal acts on accounting that the accounting system for accounting is one and should provide uniform accounting and reporting by all organizations throughout the Russian Federation.

According to Art. 3 of the Law "On Accounting" Legislation Russian Federation About accounting consists of the law "On accounting", other federal laws, decrees of the President of the Russian Federation and the decrees of the Government of the Russian Federation.

In relation to regulatory and legal regulation of accounting, it is customary to talk about a four-level system of regulatory regulatory accounting:

first level - Federal Law "On Accounting", other federal laws, decrees of the President of the Russian Federation and the Decree of the Government of the Russian Federation on accounting issues;

second level - accounting provisions;

third level - Methodical instructions, instructions, recommendations and other documents similar to them;

fourth Level - Working documents of a particular organization.

In this way, regulationsThe Ministry of Finance published by the Ministry of Finance belongs to this hierarchy to two levels.

To determine the direction of development of accounting, as a rule, the concept of its perspective reform is developed.

Under concept (from lat. Conceptio - understanding, system) it is customary to understand: a certain interpretation of any phenomena; The main point of view on the subject or process, a guiding idea for their lighting; leading plan, constructive principle different species Activities.

The need for the development of economic entities of the concept of the development of accounting and the principles of control over the accuracy and reliability of financial information of economic entities arose in connection with the transition russian economy to the market system. It took the development of new rules and standards for the production and maintenance of accounting entities.

The concept of further development of accounting should be based on the latest achievements of science and practice, to be oriented on the market economy model, aimed at using experience developed countries In the application of internationally recognized principles of accounting and reporting. Such a concept was developed and approved by the Methodological Council on accounting under the Ministry of Finance of the Russian Federation and the Presidential Council of the Institute of Professional Accountants in Russia in December 1997

Despite the fact that the indicated concept was approved by public professional organizations and did not have the status of an official document and therefore did not replace official regulatory acts in the field of accounting and reporting, it was the basis of reforming accounting in Russia. When developing new provisions (standards) and methodological instructions on accounting, the official bodies were guided by the adopted concept.

In this concept, accounting organization was focused on the formation of credentials intended for external and internal users, which corresponded to the principles and rules adopted in international financial statements. Principles, rules and procedures laid down in the concept have played a significant role in the development and approval of accounting regulations (PBUs) and guidelines for individual sections of accounting. In order of reform of accounting over the past period, more than twenty PBUs were approved and over ten methodical recommendations Accounting.

At the same time, the practice of organizing and conducting accounting has shown that there are serious problems in the accounting system, such as:

* Slow rapprochement of domestic national System accounting with international financial statements;
* The accounting services of economic entities in the organization of accounting are preferred by the requirements of legislative and regulatory acts on taxation;
* Insufficient participation of professional community organizations in reforming accounting and development accounting profession;
* low level vocational training of a certain part of accountants;
* Insufficiency of the skills of using accounting information prepared on the basis of PBU and in relation to IFRS.

In this regard, the prerequisites for the development of a new concept for the development of accounting and reporting, which would reflect the goals and the main directions of the further development of accounting and accounting (financial) reporting.

After the lively discussion in the press and at meetings of the Methodological Council on accounting under the Ministry of Finance of the Russian Federation in July 2004, the Ministry of Finance of the Russian Federation was approved by the Ministry of Finance of the Russian Federation for the development of accounting and reporting in the Russian Federation for the Medium Term Perspective.

The purpose of the transformation of accounting is the creation of acceptable conditions and prerequisites for the consistent and successful implementation of the accounting system and accounting (financial) reporting of it inherent in the functions in the economy of the Russian Federation. The essence of further development is to enhance the use of international financial reporting standards to implement these functions by creating the necessary infrastructure and construct a spectacular accounting process.

For the realization of the goal, the concept of the main directions for the further development of accounting and reporting are planned. To them, in particular, belong:

* improving the quality of information generated in accounting and accounting (financial) reporting;
* Creating conditions for the use of IFRS;
* Changing the accounting system in the direction of expanding the rights of economic entities in the organization and formulation of accounting and content of financial statements;
* reasonable participation in the methodological guideline accounting of state authorities and professional public associations and other interested public;
* change in quality control of accounting (financial) reporting;
* A significant improvement in the qualifications of specialists engaged in the organization and accounting and accounting and the formation of accounting (financial) reporting.

Thus, the need for widespread use of IFRS in the economy of the Russian Federation is determined.

International Financial Reporting Standards are a set of documents developed by the Board (Board) of the Committee on international standards financial statements in order to provide transparency and comparability of financial reporting companies different countries. MFSS determine the approaches to solving various credentials, regulating the rules and reflection procedures in accounting and reporting household agents and economic operations (facts of economic activity) of companies, enterprises, organizations.

According to the Council (until 2001, the International Standard Committee was engaged in the development of the IFSO), compliance with the recommended rules and procedures should ensure confidence in the accounting and financial statements on interested users who are in different countries of the world. The application of IFRS should contribute to the expansion of the framework of national accounting systems and accounting (financial) reporting. The focus on the harmonization of national accounting and reporting systems with IFRS leads to the reorientation of regulatory regulation from the accounting process to the meaningful process of accounting (financial) reporting. The Russian Federation decided to recognize IFRS and their wider use.

In the above concept of the development of accounting and reporting, it is envisaged to create an infrastructure that ensures the use of IFRS in the regulation of accounting and accounting (financial) reporting directly by economic entities. It determines that the development of accounting should be aimed at building such an accounting model that would take into account the interests of all users interested in user accounting information. As noted earlier, this model is supposed to lay a reasonable combination of state authorities, which is entrusted with the methodological management of accounting and reporting of economic entities, and the professional community. The latter is customary to attribute not only professional public associations accountants and auditors, but also associations of entrepreneurs, professional participants securities market, financial analysts and other interested users of accounting (financial) reporting.

In the development of this provision, the concept of the rights and obligations of state authorities and the professional community has been determined in the concept. In relation to the topic of the textbook, noted that from the whole range of rights and obligations to conduct state authorities:

* Developing public Policy in the field of accounting and accounting (financial) reporting;
* Improving the legal basis for accounting and accounting (financial) reporting;
* establishing the procedure for approval of IFRS and the introduction of them into action in the territory of the Russian Federation;
* organization of development and approval of national standards (accounting regulations) and other regulatory acts in listed areas;
* State control over compliance with legislation in accounting and accounting (financial) reporting.

In the list of duties of state authorities, the accounting case did not find a clear definition. This is largely due to the fact that the name of these terms in official regulatory acts in the field of accounting is not reflected. The use of terms "primary accounting", "Accounting Service", etc. In some accounting provisions, it makes it possible to proceed from the fact that the accounting case is this important and most significant component of accounting - will be provided in the provisions (standards) and methodical instructions (recommendations) on accounting.

Despite the poor development of the professional community in the country, its maintenance in the concept includes very serious and responsible provisions. Among them, we note:

W Provision and protection of the interests of the professional community;
W preparation of proposals for improving the legal framework for accounting and accounting (financial) reporting;
W participation in the development or initiative development of projects russian standards (accounting provisions) and other regulatory legal acts in the field of accounting and accounting (financial) reporting, as well as their clarification;
W Professional public examination of IFRS in the process of approving them in the Russian Federation;
W development and dissemination of guidelines and information materials (including a sectoral nature) in accounting and reporting;
W Summary and disseminating best practices for accounting and preparation of accounting (financial) reporting;
Ø developing norms professional ethics and control over compliance with their members of the professional community;
W control of compliance with members of the professional community of accounting regulations (standards) and accounting (financial) reporting;
W Raising the qualifications of members of the professional community.

The concept of the concept shows that, on the one hand, there are intentions of successful development of the entire accounting system by enhancing the use of IFRS in the development of domestic accounting standards and creating an accounting (financial) reporting system, which would take into account the interests of all interested internal and external consumers information. On the other hand, there are intentions in changing the accounting and reporting system towards transferring the functions for regulating the non-governmental professional community.

Thus, the state is committed to passing the public some functions of regulating accounting of economic entities as it acquires public importance and authority among users of accounting information and accounting specialists.

Along with the problems of further development of accounting and qualitative formation of accounting (financial) reporting in the considered Concepts Much attention is paid to the development of an accounting profession. We note three main points.

An important place in the formation of an accounting profession should occupy the preparation of future specialists and their subsequent retraining on the new rules of organization and accounting and accounting and formation of accounting (financial) reporting. The new rules are primarily an in-depth study of international standards of financial statements and provisions, instructions and recommendations of the National Accounting System, the formation of skills to apply their future specialists in practice in the process of work in the accounting services of economic entities. Middle and higher training programs should be reoriented to fulfill these requirements. educational institutions And, consequently, textbooks and teaching aids on the theory of accounting, accounting (financial) and accounting (management) accounting, accounting, accounting (financial) reporting and economic analysis.

The logical continuation of the first direction of development of the accounting profession is the continued improvement of the qualifications of accounting professionals. IN last years Widespread use of professional accountants (chief accountants, accountants, consultants, other accounting specialists, financial managers) after a certain time of work in the specialty. IN international Practice There are international accounting standards that make a number of serious requirements for specialists who want to have the status of a professional (certified) accountant and get after passing exams certificate (certificate) of a specialist of the highest category.

Obtaining a certificate professional accountant Do not characterize as an employee of a specialist. In the conditions of a market system, complication of relations between business entities and the latter - with tax authorities, banking system The emergence of a large number of external and internal user accounting information urgently require qualified accounting, competent interpretation of existing rules, norms and principles of accounting and, therefore, the use of professional judgments in their observance.

In recent years, a number of professional public organizations, primarily the Institute of Professional Accountants and Auditors of Russia, is retold (with issuing certificates) more than one hundred and fifty thousand professional accountants, which had an impact on the organization of accounting for the majority of economic entities. The tendency to obtain the knowledge and status of a professional accountant justified itself and therefore found support in the concept of the development of accounting.

The third direction of the development of the accounting profession should be considered to establish the status of employees of accounting services of economic entities.

There is a little professions, the status of which would be regulated by federal laws. Among them, primarily the position of chief accountant is allocated. Traditionally, more than half a century in Soviet times, several options for the Special Regulations on the main accountants of enterprises, organizations and institutions were approved, in which the rights, obligations and responsibilities of the Chief Accountant and its subordinates in the accounting service and even employees of computing installations engaged in accounting . This tradition is preserved and in a market economy. INThe federal law "On Accounting", a special article is devoted to the chief accountant. An accounting service in the textbook is dedicated to a separate chapter. Here we note only the following.

In the development of Art. 7 of the mentioned law in the qualifying directory of managers, specialists and other employees, latest edition which was approved by the Decree of the Ministry of Labor of the Russian Federation in November 2003, refined official duties Chief Accountant and Qualifications Requirements: chief Accountant Must have the highest professional (economic) education and experience of accounting and financial work, including leading positions, at least five years.

The tightening of the qualifications of the chief accountant and accounting staff (which is defined in the qualifying directory) aims to promote professional growth of accountants, which will contribute to the further development of accounting in the Russian Federation.

NOU Siberian Institute of Business, Management and Psychology

FACULTY OF ECONOMICS

Department: Accounting

TEST

BY DISCIPLINE:

ACCOUNTING

Topic: Conceptual Basics of Accounting

(Option number 3)

Cred book number: 08-2113
Performed:
Student gr .: 228 b
Full name: Nekrasov Anna Sergeevna
Checked: Kokobova O.I.

Krasnoyarsk, 2010.
Content

Introduction .................................................................................................. ..3
1. Conceptual basis of accounting .............................. ........ 4
1.1 Control function ................................................................................5
1.2 Information function ......................................................... ... 8
1.3 Ensuring the preservation of property ....................................... .10
1.4 Feedback function ........................................................................ 10
1.5 Analytical function ............................................................ .. 11
Conclusion .............................................................................. .... 13
List of used literature .............................................................. ... 14

Introduction

Formation and development market relations, Economic management, the use of international accounting standards predetermine the strengthening of the role and value of accounting. The following tasks are formulated in the Federal Law "On Accounting": the formation of full and reliable information on the activities of the organization and its property regulations necessary to domestic accounting users - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and others accounting users; providing information to internal and external accounting users to monitor compliance with the legislation of the Russian Federation in the exercise of economic operations and expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved standards, regulations and estimates; Preventing negative results of economic activity and identification of intra-economic reserves, ensuring it financial Sustainability.
To fulfill the tasks assigned to accounting, the law formulates and the basic requirements for its maintenance: assessment of property in rubles; Separate accounting of own property and property of other organizations; continuity of accounting in time; keeping accounting by double entry in the account system; compliance with the identity of data of synthetic and analytical accounting; reflection of business operations in accounts without removal; Separate reflection of the cost of production and capital investment.
Based on accounting data, an analysis of economic activities is carried out, various management decisions are accepted. In the management system of economic activity of the enterprise, accounting is performed by a number of functions: control, information, safety, feedback and analytical.

1. Conceptual basis of accounting

The main functions of accounting are:

1) control function. In the context of improving management, the presence of various forms of ownership, the formation of market relations is increased by the control function of accounting, due to the improvement of its forms and methods, the use of foreign experience, the widespread introduction of computing equipment, the use of the possibilities of automated workplaces (ARMS) of an accountant, economist, analytics.
2) information function. Interested users of information generated in accounting, persons who have any need for information about the organization and possess sufficient knowledge and skills in order to understand, evaluate and use this information, as well as those who have the desire to study this information.
Interested users can be real and potential investors, employees, lender, suppliers and contractors, buyers and customers, authorities and the public as a whole.
3) Ensuring the safety of property. This feature is closely related to the improvement of the accounting system and the enhancement of its control function. To implement this function, appropriate prerequisites are needed: the presence of equipped warehouses, control and measuring instruments, measuring containers, etc.
The tool for implementing this feature is an inventory of the property of an enterprise that allows you to determine the changes that have occurred in the property.
4) Feedback feature. System Accounting provides workers in the actual data management workers on the activities of the enterprise and its divisions for a certain period, on the state of property, sources of its education, enterprise obligations, relationships with suppliers, buyers, customers, banks, tax inspectorate, foreign partners, formation financial results, Profit and its use, about relations with owners.
5) Analytical function. It implies the provision of an enterprise analytical services full and reliable information for analyzing production and economic activities with the help of accounting tools.
Accounting facilities are the property of the enterprise in the form of funds and obligations, the movement of this property through the economic operations occurring in the areas of supply, production and implementation, as well as the results of the enterprise.
Property (raw materials, materials, fixed assets, etc.), commitments and economic operations are expressed in monetary evaluation By summing up actually generated costs.
The most important objects of accounting in the enterprise include intangible assets, fixed assets, materials, payments for wages, production of products and production costs for its manufacture, finished products and its implementation, settlement and credit operations, financial results, etc.
For accounting purposes, the property of the organization is customary to be classified according to the composition and placement, as well as on the sources of education.
The methodological basis of the organization of accounting is a system of methods and certain techniques that are carried out through documentation, inventory, accounting balance, Systems of synthetic and analytical accounts with the use of a double recording method, property assessment and obligations, other balance sheets, calculation and reporting of the enterprise.
Documentation is the primary registration of economic operations with the help of documents at the time and in the places of their commission.
Inventory is a way to verify the correspondence of the actual availability of property in Nature of accounting data.
The balance sheet is a way to economic grouping and summarizing information about the property of the enterprise in terms of composition and placement and sources of their education in a monetary assessment for a specific date, as a rule, on the 1st day of the month.
Accounting system and double recording is an acceptance that means a grouping of property, sources of its education, and accounting operations in accounting is also carried out using a system of accounts (synthetic and analytical) using a double recording method.
Evaluation - represents a method of expression in monetary measurement of the property of the enterprise and its sources.
Calculation is a way to group costs and cost determination.
The reporting of the enterprise is a system of indicators characterizing the production and financial activities of the enterprise for a certain period.

1.1 Control function

In the context of improving management, the presence of various forms of ownership, the formation of market relations is strengthened by the control function of accounting due to the development of its forms and methods, the use of foreign experience, the widespread introduction of computing equipment, the use of the capabilities of automated jobs of an accountant, economist, analytics.
The presence of various forms of ownership, the expansion of enterprises does not mean that financial control should be weakened in market conditions, control over the cost of the production and sale of products, and services provided in market conditions. On the contrary, employees of the accounting apparatus, control and auditing services, banks, audit firms, tax services, relying on new management methods, should carry out effective control, over the use of various types of resources. In a single holistic accounting system, the role of its control function is strengthened and becomes more important, since administrations, managers, managers need to know, for example, not only the financial condition of their company, but also the financial situation, the solvency of competitors' enterprises.
Control is a process that allows you to determine the achievement of the organization of its goals. The control process consists of setting standards, measuring actually achieved results and conducting adjustments if the results achieved are significantly different from the established standards.
There are three types of control: preliminary, current and subsequent (final).
In organizations, preliminary control is usually used in relation to human, material and financial resources.
Preliminary control in the field of human resources is achieved in organizations due to a thorough analysis of those business and professional qualities and skills that are necessary for the fulfillment of certain official duties, and the selection of the most trained and qualified workers.
The control of material resources is carried out by developing standards of the minimum permissible levels of quality and physical checks of compliance of incoming materials by these requirements.
Although subsequent control is carried out too late to respond to problems at the time of their occurrence, it performs two important functions. The first is that the subsequent control gives the management of the organization the information necessary for planning, if similar works are supposed to be carried out in the future. In addition, it also allows you to get information about the problems that have arisen and formulate new plans to avoid these problems in the future. The second function is to determine the effectiveness and merge relevant remuneration in order to formulate future expectations about the existence of a close connection between actual results and remuneration.
In accounting, the entire circuit of the company's funds, sources of their formation and economic processes are reflected. Qualitative accounting information allows control at different stages of production, to control the activities of the enterprise and its divisions if necessary, analyze it and on the basis of this information to prepare, justify and make appropriate management decisions at various levels of management.
Control can be carried out in the following areas:

depreciation deductions

complete cost

securities

Implementation of the tasks to strengthen the control function of accounting in the Office contributes to the widespread use of computer and other funds of computing equipment at all stages of the accounting process, starting from the collection, measurement, registration of information and ending with obtaining the necessary interim, efficient and reporting indicators.
The scope of control on the part of the chief accountant, employees of the accounting office, together with the leaders, employees of the respective divisions and services are:

Thus, in the control process, the activities of all objects of management, all sites, industries are systematically checked and observed, and the causes of deviations, deviations from the goals set to a particular object, are revealed and measures are being taken to eliminate them.

1.2 Information function

One of the main features that accounting in the management system is carried out in the formation of a market economy is an information function. At the present stage, the role and importance of a timely incoming objective economic information are strengthened.
Accounting is the most important source, a supplier of actual information to various management facilities - enterprise services, its departments, managers, which, using this information with other data, produce and take appropriate management decisions.
Calculations show that accounting information There are over 70% of the total amount of economic information (fluctuations in this indicator depend on the characteristics of the technique and production technology, the organization of production, labor, management).
It is the system accounting accounting records and accumulates the comprehensive synthetic (generalizing) and analytical (detailed) information on the status and movement of property and sources of its education, economic processes, the final results of the financial and production and economic activities of the enterprise.
Accounting information is widely used in operational technical, statistical accounting, for planning, forecasting, developing tactics and strategies.
At all stages of development, accounts are presented with such requirements as objectivity, reliability, timeliness, efficiency. However, at the present stage of improving management, the further development of the market economy to accounting information is imposed. It should be high quality and effective, meet the needs of the owner, including a foreign partner participating in the creation and functioning of a joint venture. This means that accounting information must contain a minimum number of indicators, but to satisfy the maximum number of its users at different levels of management. Information should be necessary and appropriate, excluding extra indicators. It is also necessary that accounting information is formed with the lowest work and time.
The most informational seats of accounting are such as accounting for calculations with personnel on labor pay, the accounting of production reserves, accounting, production costs, accounting finished products, and her sales.
For example, 32-37% of the total amount of accounting information occur to the share of information on accounting for settlement with personnel on wages. Thanks to her for calculations, analysis of labor and wages, a sufficient information base is created to manage labor resources.
IN modern conditionsinvolving widespread use of computer, other funds of computing equipment, the capabilities of automated workplaces of an accountant, economist, analytics, an auditor, an important theoretical and methodological question is not so much an increase in the volume of accounting and analytical information on settlements with personnel on labor pay, how much quality of its use for Preparation, justification and adoption of relevant decisions at various levels of management.
The use of computer equipment, the functioning of automated jobs ensure the possibility of obtaining employment records of any degree of detail and for any time.
The end result of the information received is the targeted unified actions of all employees of the enterprise to improve the quality of work, improving productivity, achieving high financial results. Depending on the purpose, the circle of solved tasks, units (information users), the level of management object, accounting and analytical information must be distinguished by its maximum and minimum. Each type of information should be differentiated by the objects of control and issuance.

1.3 Providing property safety

This feature is closely related to the improvement of the accounting system and the enhancement of its control function. It should be especially noted that appropriate prerequisites are needed to implement this function: the presence of equipped storage rooms, control and measuring instruments, measuring containers, flow meters, etc.
In the context of improving the management, the formation of a market economy, the growth of the number of owners, the development of foreign economic activity the importance of this accounting function increases. A scientifically organized accounting system allows not only to open the waste and embezzlement, identify the activities of various corrupt groups, but also to prevent them. The tool for the implementation of this feature is an inventory of the property of an enterprise that allows you to determine the changes that occurred in the composition of ownership.
The effective accounting system allows us to ensure the safety of property in conjunction with other services, create a barrier to all sorts of kinds, damage and losses.

1.4 Feedback Function

Accounting Performs feedback, without which the control system is unthinkable, the more broad-oriented automation.
System Accounting provides workers in the actual data management workers on the activities of the enterprise and its divisions for a certain period, on the status of property, sources of its education, enterprise's obligations, relationships with suppliers, buyers, customers, banks, tax inspectorate, foreign partners, on the formation of financial results ; Profit and its use, about relations with owners. (shareholders, founders and other interested).
Using feedback using accounting information reflecting the actual values \u200b\u200bof indicators, carry out control over the implementation of planned indicators, standards, norms and standards, estimates, compliance with the economical use of all types of resources, establish various disadvantages, reveal production reserves and the degree of their mobilization and use. Accounting system provides feedback management at any level. No other system is able to accomplish this task.
The feedback function, as a rule, performs baseline information on various media entering mainly from primary documentation. For example, information available in working outfits is used both to account for the actual volume of work performed and to determine deviations from the plan for each planned position for a certain period.

1.5 Analytical function

In modern conditions, improving the management and formation of market relations, the analytical function is also important, since reliable and legally reasonable accounting information is used to analyze the financial and production and economic activities of the enterprise and its divisions. Analytical function is closely related to information; However, it is wrong to consider it as informational support for analysis.
The implementation of this feature allows you to analyze in all sections of accounting, including the use of all types of resources, the costs of manufacturing and selling products, the correctness of the prices, which is of particular importance in the conditions of market prices, inflation processes.
Specific methods, methods and forms of accounting, widespread use of computing equipment, the functioning of automated jobs allow you to detail the analyzed indicator in the necessary cases up to the data of the primary document.
The memory of the computer stores standards, norms and regulations of material and fuel and energy resources, labor costs and wages and other components of costs, planned indicators, estimated performance indicators and management. Entering the necessary actual data, comparison with standards, norms and standards, planned, estimated indicators allow to have deviations grouped accordingly (for reasons, perpetrators and other features), which are used in the analysis of the financial, production and economic activity of the enterprise; For operational management, preparation, substantiation and adoption of relevant management decisions, as well as to determine the situation of enterprises in the market, among competitors' enterprises. Strengthening analytical functions caused by the development of market relations and competitiveness, which involves the deepening of financial analysis.
For accounting, the use of special techniques and methods of processing economic information: accounting accounts, double record of economic operations on accounting accounts, balance sheet.
For market economy Accounting includes not only accounting and storage of accounting information, but also compile the estimation, analysis of quantitative and qualitative indicators, audit costs, tax calculation, profit planning, the development of alternative options for making management decisions on the organization's economic activities.

In modern interpretation, accounting is understood as information systemwhich carries out the measurement, registration, processing and transfer of financial information on a specific business entity in order to use this information for making management decisions and controls for their use.
In the accounting system distinguish financial and management accounting.
Financial accounting is the process of preparing accounting information, which is used both internal (organization administration, managers) and external users (investors, financial authorities).
Financial accounting reflects "historical" information on the production and commercial activities of the organization. Its information is objective and verifiable. Financial accounting is mandatory for all organizations.
Management accounting is the process of identification, changes, collecting, analyzing the preparation, interpretation and transfer of management personnel (managers) of information necessary for planning, control of current production and commercial activities of the organization and management of any objects.
Management accounting information is internal and used by managerial managers to make management decisions.

List of used literature

1. Astakhov, V. P. Accounting Theory: Textbook / V.P. Astakhov.- M.: ICC "March", 2007. - 512 p.
2. Babayev, Yu.A, Komisarova, I.P. Accounting: Textbook for universities / Yu.A. Babayev, I.P. Komisarov; Under the editorproof. Yu.A. Babaeva. - M.: Uniti-Dana, 2008. - 476 p.
3. Kondrakov N.P. Accounting: Tutorial/ N.P. Kondrakov; 6th ed., Pererab. and add ..- M.: Infra-M, 2007.-702 p.
4. Federal Law of 21.11.96 No. 129-FZ "On Accounting".

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted by http://www.allbest.ru/

Introduction

Conclusion

Introduction

In modern economic conditions, the efficiency and quality of accounting information depends largely on how rationally organized accounting in an enterprise or in the organization and how effectively the activities of accounting services and specialists in this area are carried out.

Thus, the solution of these tasks is possible only under the condition of study by specialists in the field of accounting of basic concepts, goals and objectives, basic principles and requirements, as well as obtaining knowledge about the structure of forms and methods of accounting, which in general is the essence of accounting.

When organizing accounting should take into account the development household connections Between Russian and foreign enterprises, as well as the possibility of attracting funds for foreign investors, which subsequently necessitates the need for an accounting basis in accordance with the principles as close as possible to international accounting standards.

Currently, the development and improvement of market relations increases the requirements for the efficiency and quality of managerial decisions.

The basis for the development of such solutions is the data on financial condition Organizations, the size and structure of assets at the disposal of the organization, as well as the size and condition of their own and borrowed capital. These data are formed, summarized and grouped in the accounting process.

1. Essence and content of accounting

The definition of the concept of "accounting" in the special literature today is absent, however, studying the history of the development of accounting, we are faced with the concept of "democulary".

According to the definition submitted in the Big Accounting Code, it is a set of accounting principles, as well as the accounting process by registering economic operations and storage. accounting documentation.

"Handling", being synonymous with the terms "Accounting", "Bookstorm", "Bowlings", gives the right to consider it by science and technology of accounting at the same time.

In modern gnoseology, it is customary to distinguish the object and the subject of knowledge. Under the objects of knowledge, real objects of being exposed to research are understood under the subject of knowledge - specific areas of research.

If proceed from this definition, then object of accounting It is the organization of the process of its reference, the result of which will be generalized information on the facts of economic activity, grouped on economic signs on accounting accounts. Accounting facilities can also include accounting information, accounting reports, documentation, inventory data on economic actions and events, organization cycles, various business indicators.

In the special literature of the relationship between accounting objects can be characterized by decomposition common concepts on private. So, financial statements It can be represented in the form of various articles of an accounting balance or any other form, the content of articles - in the form of accounts accounts.

The basis of the reflection of the relationship between accounts is the facts of economic activity, which as a result become the main object of accounting. The basis of the formation of accounting information is the accounting messages as describing the facts of economic activity, which contain the following obligatory details:

* type of fact of economic activity;

* Method and unit of measurement (evaluation);

* Objects involved in the implementation of the fact of economic activities;

* Subjects, between which the fact of economic activities are carried out (responsibly, responsible persons must be indicated, and the legality, economic feasibility and accuracy of the information reflected) must be indicated;

* The time of the fact of economic activity (when recognizing the income and expenses of the organization for accounting in the relevant period);

* signs of connections between facts of economic activity;

* quantitative characteristic Modern fact of economic activity.

To the main cycles of the current, financial and investment activity Scientists and specialists, despite the individual differences in their name and content, include income, the formation of expenses, acquisition, production, occurrence and execution of current obligations, etc.

Recognition of the fact of economic activity as the main object of accounting allows you to allocate documentation and financial statements as carriers of information on the organization's activities.

The features of the accounting subject are due to its goals related to the organization of the accounting process and accounting activities when committing the facts of economic activities, confirmation of the accuracy of accounting reporting, an analysis of the organization's activities.

The accounting process aimed at acquiring awareness information on the state of assets and sources of their education is implementing an information function of accounting, end product which are analytical registers and synthetic accounting, balance and reporting.

The purpose of the accounting activity is the analysis of the current economic situation, the development of a specific decision, the organization and control of its implementation.

Accounting requires knowledge in the field of financial and managerial accounting, auditing, economic analysis, computer data processing systems, business economics (business), civil law, lending, banking, tax legislation, etc.

The main tasks of the accounting organization are:

* Formation of full and reliable information on the activities of the organization and its property, the necessary internal and external accounting users;

* providing information to monitor compliance with the legislation of the Russian Federation in the exercise of the organization of economic operations and their expediency;

At the same time, the scope of accounting includes:

Reception, registration of incoming and outgoing correspondence and its disposal.

Reception of documents for consideration and signing by the administration.

Distribution of documents considered by the administration between structural divisions and employees for execution and familiarization of employees with policy acts.

Accounting Stages of completion of documents with ensuring their safety.

Delivery to the archive and ensuring their storage.

The procedure for doing specific accounting documentation (Its preparation, design, storage, etc.) is described in detail in the normative acts of the Ministry of Finance, MNS and the Central Bank of the Russian Federation.

Officers of enterprises are personally responsible for the company's documentary fund.

2. Organization of accounting in the enterprise

Accounting is the basis of a business, without which he could not exist in modern conditions of the market economy.

Accounting is the accounting of economic activities of the enterprise, organization, institutions in all its diversity. It gives accurate information about the circuit of the organization (enterprise), which is used by his employees to make reasonable and effective management decisions that ensure an increase in the income and profitability of the enterprise.

The head of the enterprise takes effective management decisions, emphasizing his attention to real financial opportunities, given the answers to the following questions:

can the organization (enterprise) be able to fulfill its obligations?

will there be an increase in income, and what level of profitability will it reach?

need to do financial investments To other production or attract investments?

Answer the above and other questions can be possible only if the information is reliable and on time received. The managing enterprise, with high-quality use of accounting information, chooses the best action when making a responsible management decision.

Only in the conditions of a rational organization of accounting is achieved the timely formation of objective accounting information in all aspects of the enterprise.

The main prerequisites for the rational organization of accounting in the enterprise are:

the adoption of optimal volumes and timing of obtaining accounting information, which is necessary for the operational management of production and accounting and statistical reporting;

high level of general economic and special training of accounting workers;

rational organization of technology and production management;

the correct decision of the question of the nature of the accounting relationship between the Central Accounting and the structural divisions of the enterprise;

use in accounting of modern computing equipment (computers).

planning the organization of the accounting process.

It means that the rational accounting organization is the construction of accounting, providing full, timely and reliable reflection, accounting and reporting, all economic operations, as well as operational control over the rational use of labor, financial and material resources, the effectiveness of the enterprise, and its individual formations with optimal labor costs and accounting tools.

The main components and means of the accounting system of accounting are: registers; work plan; structure and organization of the accounting apparatus and determination of the functions performed; Primary accounting documents; Internal accounting reporting; Document proof; Use of means of mechanization and automation of accounting.

Accounting is determined by a large number regulatory documents. But this does not mean that he has unified form, but only sets the main points in building the accounting system.

Regulatory documents make it possible to choose an account of accounting for specific objects. After all, the state cannot prescribe to anyone who participates in economic relations the same accounting schemes. Accounting schemes should reflect the peculiarities of each of the organizations, since the terms of the management and the task of each of them are purely individual. The accounting policy of the enterprise - consists of certain methods and forms of accounting of accounting adopted by the enterprise, based on the characteristics of its activities and the generally accepted rules.

Changes in accounting policies can occur in the case of:

Changes in economic activities;

When changing legislation;

Reorganization of the enterprise (merger, attachment, separation, discharge, transformation).

When accounting policies are formed, it is necessary to comply with certain requirements: completeness, dilution, priority of content over the form, consistency and rationality. Moreover, it follows from the fact that:

By time, the organization of the organization is continuous;

Accounting for the organization's commitments and property is carried out separately from the obligations and property of other legal entities and individuals;

Do not take into account the real time of receipt or payment of cash, all economic operations in production relate to the reporting period in which they took place.

An order for accounting policies should display the methodological, organizational and technical aspects of accounting. Accounting policies are formed subject to the rationale and the choice of accounting methods, in accordance with applicable law.

The tax authority together with the delivery of the annual report seems to be the accounting policy of the enterprise. It is based on specific generally accepted accounting standards that provide unified system formation economic indicators Activities of business entities. As a result, obtaining reliable information on the results of the activities of enterprises, and the real financial situation, consumers of financial information ( state bodies management, banks, insurance companies, investors, lenders) minimize entrepreneurial risk due to a decrease to an acceptable level information risk for users of financial statements.

2.1 Legal status and accounting service

In accordance with the Federal Law "On Accounting", all organizations on the territory of the Russian Federation, as well as branches and representative offices foreign organizations (unless otherwise provided by international treaties of the Russian Federation) are obliged to maintain accounting records. Citizens carrying out entrepreneurial activities without education legal entity, records income and expenses in the manner prescribed by the tax legislation of the Russian Federation.

The leader is responsible for the organization of accounting in organizations. The head is also responsible for compliance with legislation when performing economic operations.

The legal status of the accounting service in organizations is governed by applicable law, regulatory acts on accounting and is determined by the scale and organizational structure Management organization. In accordance with the Federal Law "On Accounting" (Art. 6), managers of organizations can depending on the volume of accounting work:

establish accounting service as a structural unit headed by the Chief Accountant;

introduce an accountant to staff;

transfer at the contract basis maintenance of accounting of centralized accounting, a specialized organization or accountant by a specialist;

list accounting? Accounting personally.

In practice, the head of the organization is extremely rarely accounting? Accounting itself. In all cases of the organization of the accounting service, the head must create the necessary conditions For proper accounting, ensure the strict implementation by all structural units, employees of the organization related to accounting, the requirements of the chief accountant or an accountant that performs its functions, on issues of registration and presentation for accounting necessary documents and information.

The Federal Law "On Accounting" defines the main tasks facing the organization's accounting service:

* Forming full and reliable information on the activities of the organization and its property status, the necessary internal accounting users - managers, founders and owners of the property of the organization, as well as external - investors, creditors and other accounting users;

* providing information to internal and external accounting users to monitor compliance with the legislation of the Russian Federation in the exercise of economic operations;

* Preventing negative results of economic activities of the Organization and the detection of intravenous reserves to ensure its financial stability.

Under structurj. Controlthe organization means an ordered set of specialized functional services and production units, interconnected in the process of rationale, developing, adopting and implementing management decisions. Within the framework of this structure, the entire management process proceeds: the flow of information flows, monitoring of reliability and analysis, the adoption of management decisions in which all staff participates. The structure is necessary to ensure that the processes occurred in the organization are carried out in a timely manner and efficiently.

The key concepts of the management structure are elements, communications (relationships), levels and powers. The elements of the management structure can be both separate employees and services in which specialists who perform their functional duties are occupied. The relationship between the elements of the management structure is maintained due to the relationships that are divided into vertical and horizontal (linear and functional).

An accounting service is a structural unit of an organization that performs the functions of collecting, processing and grouping information in the form of consolidated accounting documents, making records for accounting accounts. The structure of the accounting service depends on the type of activity, the size of the organization, etc.

The rationality of the organization of accounting is largely depends on the correctness of determining the structure of accounting and accounting apparatus. Accounting is an independent structural unit of the organization.

The quantitative composition of accounting depends on the size of the organization, activities and their sectoral affiliation, the organization and technology of production, the presence of structural divisions, etc.

In modern conditions, there were three main types of organization of the accounting structure: linear (hierarchical), vertical (linear-pile) and functional (combined).

With a linear (hierarchical) organization of the accounting structure, all accounting workers receive tasks and report directly to the chief accountant. Such an accounting structure is applied in small organizations.

With a vertical (linear-staff) organization of the accounting apparatus, interim controls are created (departments, sectors, groups) headed by senior accountants. Accounting workers get tasks from senior accountants of the respective control links and report directly to the senior accountants.

This model of the structure of accounting is used in medium and large organizations. At the same time, departments may be created in the accounting structure:

calculated, which carries out accounting with personnel on wages, social insurance authorities, suppliers, buyers and customers, etc.;

material, which conducts accounting for the receipt and consumption of material and industrial stocks;

cash register, which takes into account cash transactions, bank account operations;

production, which carries out accounting costs and product production, calculates the cost of production, is reporting the costs and production of products;

accounting for finished products that carries out the finished products in warehouses and its implementation;

taxation that keeps accounting tax payments and is the tax returns;

the general, which performs the remaining operations and reflects them in the main book, is accounting and statistical reporting.

In large organizations, in addition to these, accounting departments may allocate capital investments, accounting of fixed assets, etc. In addition, sectors may be included in the accounting structure internal audit, management accounting, tax accounting.

For most accounts in world practice, the presence of two accounting materials is characterized by: financial (general) and managerial (analytical, industrial).

Financial (General) Accounting solves the problems of the relationship between the Organization with the state, banks, shareholders, suppliers, buyers and other counterparties. The organization of financial accounting, corresponding to the national accounting system, is in varying degrees is regulated by the state, and in many cases and a group of states represented by intergovernmental organizations. Financial accounting workers are engaged in the definition of the financial and property status of the Organization, the assessment of the articles of the asset and the liabilities of the balance, the amount of profits, the directions of its use. Financial accounting provides information to publish in open print.

Management (analytical, industrial) Accounting solves internal problems associated with improving the efficiency of work on the centers of responsibility and segments of activity. In managerial accounting, they organize synthetic and analytical accounting of the motion of material assets, finished products, calculations with personnel. Management accounting activities are not regulated by the state. The main goal is to present information and its analysis of the centers of responsibility, the profitability of the activity segments, ensuring income accounting (margin) and expenses.

In the structure of large organizations, branches, separate divisions, representative offices may be allocated.

According to Art. 55 of the Civil Code of the Russian Federation, separate divisions (branches and representative offices) should be indicated in the constituent documents of the legal entity created.

The Tax Code provides that separate divisions Organizations are any territorial divisions from it, where the location of which are equipped with stationary jobs. Workplace It is considered stationary if it is created for a period of at least one month.

A separate unit can be recognized regardless of whether its creation in constituent documents is reflected or not reflected. The procedure for calculating and paying taxes in the budget as a head organization and individual separate units dedicated to an independent balance depends on the recognition or non-recognition of the presence of a separate unit. Divisions can be allocated to a separate balance, and may remain as part of the head organization.

The following options for the organization of accounting in the structural divisions of the organization are possible:

the structural unit is not allocated for a separate balance, the accounting process is carried out by a headquarters;

the structural unit is allocated for a separate balance, but does not have calculated (current) accounts;

the structural unit is allocated to a separate balance, has a current account, but does not independently sell the sale of goods, products, works, services (essentially, is a costly subdivision - the representation of the head organization in the region);

the structural unit is highlighted for a separate balance, has settlement accounts, independently sells goods, products, works, services.

Depending on the level of concentration of accounting functions in the organization's accounting service, centralized and decentralized accounting options are distinguished

When centralizing the accounting process, the Office of the Accounting Service is concentrated in the General Accounting, where synthetic and analytical accounting is underway on the basis of primary and summary documents coming from the divisions of the organization. In the units themselves, only the primary registration of the facts of economic activity takes place.

In the event of a decentralization of the accounting process, the staff of the accounting service is dispersed on the organization's production units, where analytical and synthetic accounting are being conducted, separate balances and reporting of workshops, branches, structural units are drawn up. The main accounting in this case reduces the balance of divisions, performs the consolidation of the balance and reporting on the organization, controls the registration of accounting in the divisions of the organization.

2.2 Accounting Functions

The work of the Organization's accounting service is based on the Regulation on accounting, which is developed by the Chief Accountant and is approved by the order of the head. The accounting provision belongs to a unified system of organizational and administrative documentation and has a clearly established structure:

General provisions;

Goals and objectives;

The rights and obligations of the Chief Accountant (his deputies);

Relationships, service ties;

Work organization.

The "General" section defines the status of accounting, indicates the chosen form of accounting, the number and staff of accounting are established, legislative and regulatory acts are listed, which are guided by the accounting in their activities.

The "Goals and Tasks" section sets out the goals and objectives of accounting in the organization.

In the "Functions" section, presumably imposed on accounting on accounting of accounting function are revealed: organizational, methodological, analytical, accounting, control, calculated, reporting, performing, archival. In accordance with the functions listed, job descriptions are developed for accounting workers.

The section "The rights and obligations of the Chief Accountant (his deputies)" includes the official instructions of the Chief Accountant (his deputies), compiled on the basis of the norms of the Federal Law "On Accounting", the Regulations on the conduct of accounting and accounting reporting in the Russian Federation and the Regulations on Main accountants.

In the "Relationship, Service Communications" section, the services that Accounting interacts are indicated by:

* All structural divisions - on accounting issues;

* Legal service - on legal issues related to the preparation of documents;

* Personnel service - on the selection of personnel for accounting, calculating employee wages in accordance with orders for enrollment (adoption) to work, dismissal, vacation, movement in the organization, etc.;

* Secretariat - on issues related to the provision of certificates, information, reports at the requests of the leadership, as well as with the submission of reports on the results of financial and economic activities of the Organization.

In the same section reflected external Relations:

* with tax, statistical and social bodies - representation of relevant reporting;

* With banking structures - the implementation of calculations with the help of documents issued in accounting.

The "Work Organization" section contains a description of the rules of the internal register of accounting. In cases where the organization falls into the number of subjects to be mandatory audit, the corresponding information is made to this section.

Thus, the Regulation on accounting is a multidisciplinary document, clearly regulating the procedure for the organization's accounting service. The effectiveness of the accounting system in the organization depends on the care and detail of its development.

Functions performed by the accounting service directly follow from the tasks of accounting defined by the Federal Law "On Accounting".

The tasks of the accounting service are:

organization of relations between the Organization with other business entities;

search for internal and external short-term and long-term sources financing, the choice of their optimal combination;

timely provision of financial resources current activities organizations;

efficient use of financial resources to achieve the strategic and tactical objectives of the organization;

preservation and rational use of basic and working capital, own and borrowed capital;

ensuring the timeliness of payments for the obligations of the organization.

Specific forms of solving the tasks of the accounting service is

development of accounting policies, among the elements of which:

financial policy;

credit policy;

cash flow management policy;

depreciation policy;

dividend policy;

the policy of forming income and expenses;

tax policy;

development of organizational administrative documents (Provisions on accounting, official instructions accounting workers, staff schedule);

drawing up a schedule of document management;

creation of the nomenclature of cases and organization of storage of documents;

formation of personnel policy of accounting (procedure for certification of accountants, personnel selection systems and increase its qualifications);

creating information processing technology (applied form of the accounting process).

Based on these tasks, the main functions of the organization's accounting service can be distinguished:

1) accounting on accounting in accordance with the requirements of the current legislation of the Russian Federation and regulatory legal acts in order to form full and reliable information on the activities of the organization and its property regulations necessary to domestic accounting users;

2) the organization of document management and exchange of accounting data and accounting reporting, including between the divisions of the Organization, in order to provide information necessary for internal and external accounting users to monitor compliance with the legislation of the Russian Federation when organizing economic operations and their expediency;

3) Operative and systematic analysis of accounting and accounting data in order to identify intravenous reserves to ensure the financial sustainability of the Organization.

In addition, accounting services include:

* ensuring the safety of cash in the process of their receipt, storage and use;

* Conservation control material values in places of storage and operation;

* accrual and payment in the established time salary to employees, settlement with employees;

* Timely settlement of settlements arising in the process of carrying out entrepreneurial activities;

* Timely settlement with tax authorities;

* participation in the inventory of property and financial obligations, timely and correct definition of inventory results and reflection of them in accounting;

* The briefing of financially responsible persons on the accounting and preservation of values \u200b\u200bon their responsible storage;

* widespread use of modern metering automation tools;

* drawing up and presenting in the prescribed manner and within the provisions of the accounting and tax reporting;

* conducting an array of regulatory and other documents on accounting and reporting related to the competence of the accounting service;

* Storage of documents (primary documents, accounting registers, reporting and calculations to them, etc. both on paper and machine media) in accordance with the rules of the organization of the state archival case.

The main task of the Chief Accountant is to organize management of the process of functioning and development of the accounting system in the management structure of the organization. The number of responsibilities of the chief accountant is established by regulatory legal acts, an employment contract, as well as the job description.

The chief accountant is responsible for the formation of accounting policies, accounting, timely representation of complete and reliable financial statements.

The chief accountant ensures compliance of the economic operations made by the legislation of the Russian Federation, control over the movement of property and the fulfillment of obligations. Without signatures of the chief accountant, cash and settlement documents, financial and credit obligations are considered invalid and should not be applied to execution.

In the case of disagreements between the head of the Organization and the Chief Accountant for the implementation of individual business operations, documents on them may be taken to execute from the written order of the head of the Organization, which carries the full responsibility for the consequences of such operations.

The position of the chief accountant is usually accepted by a person with higher economic education, and in some organizations - a person who has the title of professional accountant. If necessary, a person who does not have higher special education may be appointed to the position of the chief accountant, if he has experience work in a specialty for at least three years.

At the moment of the lack of the chief accountant (travel, vacation, illness, etc.), the rights and obligations of the chief accountant are transferred to its deputy, and in the absence of the latter - to another official, what is announced by the order for the organization.

The main rights and obligations of the chief accountant are defined by Art. 7 of the Federal Law "On Accounting".

The chief accountant, carrying out the organization of accounting on the basis of the established rules of its conduct, is obliged to provide:

a) the widespread use of modern means of mechanization and automation of accounting and computing works, progressive forms and accounting methods;

b) full accounting of incoming cash, commodity values \u200b\u200band fixed assets, as well as timely reflection in accounting operations related to their movement;

c) a reliable accounting of the costs of production and circulation, the execution of the estimation of the costs, sales of products, the implementation of construction and other works, the preparation of cost-effective reporting costs of the cost of production, works and services;

d) accurate accounting of the results of the financial activities of the Organization in accordance with the established rules;

e) proper accrual and timely transfer of payments in the state budget, contributions to the state social insurance; Repayment on the set deadlines of debt banks on loans; deduction of funds in funds and reserves;

e) participation in the work legal services on the design of materials on the shortcomings and the embezzlement of funds and inventory values \u200b\u200band monitoring the transfer in appropriate cases into judicial and investigative bodies, and in the absence of legal services - directly performing these functions;

g) checking the organization of accounting and reporting in industrial (structural) units, industries and farms allocated for a separate balance sheet, timely instructing workers on accounting, control, reporting and economic analysis;

h) compilation of reliable financial statements on the basis of primary documents and accounting records, its presentation is on time to apply to the relevant authorities;

i) implementation (jointly with other divisions and services) of the economic analysis of the economic and financial activities of the Organization for accounting and reporting data in order to identify intra-economic reserves, prevent losses and non-production costs;

k) the active participation of accounting workers in the development and implementation of measures aimed at compliance with state discipline and strengthening economic calculation;

l) timely audit together with other departments and services in industrial (structural) units, as well as in the production and farms allocated for a separate balance and preparation of proposals for improving their work;

m) the preservation of accounting documents, their design and transfer in the prescribed manner to the archive.

The chief accountant, together with the heads of the relevant divisions and services, is obliged to carefully monitor:

a) compliance with the established rules for making acceptance and vacation of commodity-material values;

b) the proper spending of the wage fund, establishing official salary, strict adherence to regular, financial and cash discipline;

c) compliance with the established rules for cash inventory, inventory and material values, fixed assets, settlements and payment obligations;

d) recovery on the scheduled time receivables and repayment of payables, compliance with the payment discipline;

e) the legality of the debenture of shortage, receivables

and other losses.

The chief accountant is obliged to actively participate in the preparation of activities that prevent the formation of shortage and illegal spending of funds and inventory values, violations of financial and economic legislation.

In case of detection of illegal actions officials (Signs, the use of funds is not for the appointment and other abuses) Chief Accountant is obliged to report this to the head of the Organization for Measurement.

Documents that serve as the basis for acceptance and issuing funds and inventory-material values, as well as credit and settlement obligations, sign the head of the Organization and the Chief Accountant or a person, on the authorized. Providing the rights of the signing of documents by this person must be issued by an order for the organization. The Chief Accountant is prohibited to accept documents on operations that contradict the legislation and the established procedure for acceptance, storing and spending money and commodity and material values.

The chief accountant establishes official duties for the employees subordinate to him so that each employee knows the circle of his duties and carried responsibility for their implementation. Employees of other departments and services engaged in accounting on the organization and records of accounting and reporting are subject to the Chief Accountant.

The requirements of the Chief Accountant regarding the procedure for issuing operations and the submission of the necessary documents and information are mandatory for all units and services of the Organization. For non-fulfillment or violation of the instructions of the Chief Accountant, arising from the implementation of duties assigned to him, perpetrators may be delayed by order of the head of the awards in whole or in part, and in the necessary cases are rapidly involved in the manner prescribed by law.

Units and organization services:

* suffer full responsibility for the legality of the operations and the correctness of their design;

* They are obliged to transfer the documents necessary for accounting and monitoring the documents, decisions, orders, as well as contracts, agreements, estimates, regulations and other materials necessary for accounting and control.

For late, poorly quality design and drawing up these documents, the delay in their transfer to reflect in accounting and reporting, the inaccuracy of the data contained in the data documents, as well as for drawing up documents reflecting illegal operations, the officials who have written these documents are responsible. Lists of officials on whom the responsibility of the preparation of primary documents and which is given to their signature, are consistent with the chief accountant.

The appointment, dismissal and movement of financially responsible persons (cashiers, heads of warehouses, etc.) are held in coordination with the chief accountant.

Contracts and agreements concluded by the organization to receive or leave inventive material values \u200b\u200band work and services, as well as orders and orders to establish employees of official salaries, allowances for wages And the bonuses are preliminary and the chief accountant is previsions.

Chief accountant has the right to:

1) to demand from the heads of brigades, sites, shops, departments, divisions and services, and in the necessary cases - from the head of the organization of adoption of measures to improve the efficiency of funds, strengthening the safety of property, to ensure the right organization of accounting and con track, in particular;

2) to check in the structural divisions of the organization to comply with the established procedure for acceptance, posting, storage and spending of cash, inventory and other values;

3) Prepare proposals to reduce the size of premiums or deprivation of premiums of workers who do not ensure the implementation of the established rules for registration of primary documentation, maintaining primary accounting and other requirements for the organization of accounting and control.

The chief accountant is responsible in cases:

1) improper accounting, consequence of which the inclusion of accounting and distortion in financial statements is becoming;

2) adoption for the execution and registration of documents on operations that contradict the established procedure for acceptance, posting, storing and spending money, inventory and other values;

3) untimely and incorrect reconciliation of operations on calculating and other accounts in banks, settlements with debtors and creditors;

4) violations of the procedure for debiting with balance sheets of shortages, receivables and other losses;

5) the compilation of unreliable financial statements due to the fault of accounting;

6) other violations of the provisions and instructions on the organization of accounting.

The chief accountant carries on a par with the head of the organization's responsibility for violation:

a) rules and regulations governing financial and economic activities;

b) the timing of representing monthly, quarterly and annual accounting reports, and balances by the relevant authorities.

Disciplinary, material and criminal liability of the main accountants is determined in accordance with applicable law.

Clause 9 of Art. 81 The Labor Code of the Russian Federation provides for the possibility of terminating the employment contract with the chief accountant in the event of a unreasonable decision, which caused a violation of the preservation of property, unlawful use of it or other damage to the property of the organization.

In accordance with a number of articles of the Codex of the Russian Federation on administrative offenses (COAP of the Russian Federation), the chief accountant may be fined for many violations, including:

* for violation of the procedure for working with cash and the procedure for reference cash operations (Art. 15.1) - in the amount of from 4 thousand to 5 thousand rubles;

* For violation of the deadlines for filing an application for registration in tax authority or state authority extrabudgetary fund and for conducting activities without registration in these bodies (Art. 15.3) - in the amount of from 2 thousand to 3 thousand rubles;

* For a violation of the deadline for reporting and closing an account in a bank or other credit institution (Article 15.4) - in the amount of from 1 thousand to 2 thousand rubles;

* for violation of the deadlines tax Declaration (Art. 15.5) - in the amount of from 300 rubles. up to 500 rubles;

* for violation of the procedure for submitting statistical information (Art. 13.19) - in the amount of from 3 thousand to 5 thousand rubles;

* for failure to provide information necessary for implementation tax control (Art. 15.6) - from 300 rubles. up to 500 rubles;

* For a gross violation of accounting rules (distortion of accrued taxes or any articles (string) of the form of accounting reporting) at least 10% (Art. 15.11) - in the amount of from 2 thousand to 3 thousand rubles;

* for non-compliance with the established procedure for keeping, drawing up and reporting currency operationsViolation installed deadlines Storage of accounting and reporting documents (Art. 15.25) - in the amount of from 4 thousand to 5 thousand rubles.

All of these legal consequences of violations of legislation are directly related to the Tax Code of the Russian Federation.

When bringing the chief accountant to criminal liability, it may be imposed of sanctions provided for by the Criminal Code of the Russian Federation:

* deprivation of the right to hold certain positions or engage in specific activities;

* Mandatory work, concluding in the fulfillment of the time-free socially useful work, the type of which is determined by local governments;

* correctional work departed at the place of work of the convict;

* Property confiscation;

* restriction of freedom, which consists in the content of the convicted person in a special institution without isolation from society in the conditions of supervision following it;

* Arrest, i.e. the content of the convicted in the conditions of strict isolation from society;

* deprivation of liberty.

Thus, the chief accountant performs special role As the head of the accounting service and the person responsible for conducting accounting and drawing up accounting (financial) reporting.

Conclusion

accounting Service Legal

Accounting information is widely used when conducting events of economic and financial Analysis, planning activities of economic entities and forecasting their development, as well as control over the quantitative and qualitative indicators of entrepreneurial or other activities.

Currently, the solution of these tasks is significantly complicated by the problems of the formation and development of market relations and related to this multipliness of the economy.

All this determines the creation of a wide network. non-state structures And significantly changes the role of such traditional for all institutions, organizations and enterprises of the structural unit as Accounting. Instead of a simple accounting authority, accounting is becoming one of the most important divisions that determine the financial strategy of the enterprise and affecting the development of its economic activities.

Accounting policies of any enterprise, regardless of the forms of ownership, a competent analysis of financial and economic activities, interaction with tax Services - These are fundamental, key points in the work of any organization with full independence and surviving in the conditions of acute competitive struggle.

The effectiveness of the functioning of the enterprise requires constant improvement of the organization and activities of accounting, improve its staffing, the introduction of progressive information technologies and processing economic information.

Thus, the activities of the accounting service on the collection, registration, generalization of information about all economic operations in the enterprise in specially designed and decorated accounting documentsAs well as the organization of their movement, accounting and storage - is the essence of accounting.

Accounting means that every fact of economic activity should be fixed in writing. The lack of a document means that the economic event did not have a place.

Accounting is obliged to lead all organizations located in the territory of the Russian Federation, as well as branches and representative offices of foreign organizations, unless otherwise provided by international treaties of the Russian Federation.

List of used literature

"The concept of accounting in the market economy of Russia" dated December 29, 1997 // Approved by the Methodological Council on accounting at the Ministry of Finance of the Russian Federation, the Presidential Council of the Code of the Russian Federation. - 1997 - p. 3, paragraph 5

Rogulenko T.M. Accounting theory / TM Rogulenko, S.V. Ponomareva. - M.: Knorus, 2015. - 172 p.

Accounting: Tutorial / Ed. L.T. Gilyarovskaya. - M.: Uniti-Dana, 2014. - 382 p.

Federal Law "On Accounting" from 06.12.2011 N 402-ФЗ // Adopted by the State Duma. - 2011 - Article 7

Kornushin V.V. Accounting on enterprises in modern conditions. Magazine economic sciences - 2015 - №30-1 - 9-12 p.

Regulation on accounting "Accounting Policy of the Organization" from 06.10.2008 No. 106n (ed. From 04/06/2015) // Appendix No. 1 to the order of the Ministry of Finance of the Russian Federation - 2008 - § 4

Federal Law: "On Accounting" from 12/06/2011 No. 402-ФЗ // Adopted by the State Duma. - 2011 - Article 6

Civil Code of the Russian Federation (part of the first) of 30.11.1994 No. 51-FZ (ed. From 07.02.2017) // Adopted by the State Duma - 1994 - Art. 55

Labor Code of the Russian Federation (Part Three) dated December 30, 2001 No. 197-ФЗ (ed. From 03.07.2016) (with reference and extra., Introductionful from 01/01/2017) // Adopted by the State Duma - 2001 - .81.

Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (ed. From 07.02.2017) (with amended and add., Introductionful from 01.03.2017) // Adopted by the State Duma - 2001 - Ch. fifteen

Posted on Allbest.ru.

...

Conceptual basis of accounting. When mastering the topic is necessary

Send your good work in the knowledge base is simple. Use the form below

Similar documents