Organization of accounting - mandatory documentation of operations

The organization of accounting is presentedthe system of elements and conditions of the accounting process, which consists of documenting the operations performed in the organization and the primary accounting, as well as the corresponding chart of accounts. This system is based on special rules.

The organization of accounting is carried out, proceeding from the chosen accounting policy and features of activity of the enterprise. To rationalize this process it is necessary:

- study the regulatory and legal framework that regulates the accounting and reporting;

- to conduct an analysis of the organizational and production features of the enterprise for the correct choice of the form and object of accounting and document circulation;

- use the most effective methods of accounting costs for calculating production costs and production;

- to determine the structure of the accounting system with the form of its interrelations with other subdivisions of the enterprise.

Since 2000 the organization of accounting and tax accounting passes to a new level. Decisive steps have been taken to separate them from each other. It is from this time that a completely new direction arises called "tax accounting", based on accounting with the use of operational and analytical tools in calculating those data that are necessary in calculating taxable profits.

The organization of accounting dependsfrom branch orientation and structure of the subject of managing. Those enterprises that are related to the food industry may have small, medium or large-scale production. And small-scale commercial organizations are considered small business entities. As a rule, they are engaged in only one type of activity, and they do not have a ramified production structure. But the medium and large, on the contrary, have sufficient branching with the main and auxiliary industries. In addition to the above, on the balance of the last category of enterprises there can be objects of the social sphere.

In accordance with the current legislation,subjects of management, which apply a simplified taxation system, the organization of accounting is only accounting for fixed assets and intangible assets. At the same time, income and expenses of such organizations are accounted for in accordance with the Tax Code of the Russian Federation.

The organization of accounting is designed to solve the following tasks:

- formation of reliable and complete data on the activities of the enterprise;

- provision of full internal dataand external users of financial statements. This is necessary for regular monitoring of compliance with the current legislation when the company conducts economic activities;

- avoidance of a negative result of the business entity's activity and revealing of hidden internal reserves for its financial stability.