Organization of accounting at the enterprise. Fundamentals of accounting organization

Accounting in an organization and an enterprise is carried out on the basis of legally established rules and requirements. To obtain reliable information about the progress of business processes in an enterprise, about income, expenses and spending efficiency, it is important to organize accounting at enterprises, which is based on systematic observations and registration of business transactions for the purpose of control and management, taking into account the conditions of a specific business entity. You will learn about the procedure for organizing accounting and its basic rules in this article.

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Definition of Accounting

Any accounting is a systematic collection, recording and interpretation of information of a certain kind. When we talk about accounting, we mean a system that allows you to operate with data on all business transactions and obligations expressed in financial terms.

IMPORTANT REQUIREMENT! Documentary recording of this information must be permanent, continuous (from the moment of registration until the liquidation of the company), complete, in accordance with the established regulations.

Accounting takes into account the following business factors:

property assets of a commercial organization;
entrepreneur's agreements;
transactions carried out in the business process.

Varieties

Based on the type of users for whom the information is intended, three types of accounting are distinguished:

Types of accounting

Managerial. The task of this part is to generate analytical data for internal users. Reliable and complete information is necessary for making management decisions. Management accounting data is not disclosed to external users and is a trade secret.
Financial. The section provides information about the activities of the enterprise to external users: shareholders, partners, creditors, statistical authorities. Financial accounting data is subject to disclosure; it reflects the most general indicators of the enterprise's performance.
Tax. The main purpose of tax accounting is to summarize information to determine the tax base for taxes based on primary documents.

How to organize accounting from scratch

Accounting begins from the moment of registration of the enterprise. An organization that begins its activities, after receiving title documents, must immediately carry out a number of activities to organize its work. A short plan for starting bookkeeping from scratch:

Determining who is responsible for accounting. The assignment of duties is formalized by order. Accounting can be carried out by: the head of the organization; Chief Accountant; a person to whom the manager assigns responsibilities or a specialized accounting company.
Choice of taxation system. Today you can work within the following tax accounting frameworks:

OSNO - general taxation system;
STS - simplified taxation system;
UTII - single tax on imputed income;
Unified agricultural tax - unified agricultural tax;
Patent taxation system - for taxation of individual entrepreneurs.

Development of an enterprise's accounting policy. Accounting policy is the main document regulating accounting and tax accounting at an enterprise.

Attention! The accounting policy is approved once a year, if there are any changes in the list of activities of the organization or changes in the provisions on accounting and taxes. If there are no changes, the accounting policy is not re-approved.

Accounting policy structure

Approval of the working chart of accounts. The organization independently determines the list of synthetic and analytical accounts that it needs for accounting, according to the chart of accounts developed by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
Organization of accounting of primary documents - document flow of the enterprise. At this stage, management approves the forms of primary documents used or develops its own based on the forms presented in the legislation.
Purchasing and setting up accounting software.

Currently, a four-level system of legislative documents has been formed to regulate accounting:

Laws of the Russian Federation and Decrees of the President of the Russian Federation;
national accounting standards and regulations;
guidelines;
regulatory legal acts of the enterprise.

The main regulatory document regulating accounting is the Law “On Accounting” No. 129-FZ.

Reasons for the need for accounting

The first and most logical reason for carrying out accounting according to a generally accepted procedure is legal requirements. The desire and capabilities of an entrepreneur do not matter when it comes to the legislative framework established by the state.

If accounting is not kept

An organization has no right not to keep accounting records. If business transactions were not recorded properly, and accounting records were never compiled and submitted to the regulatory government authorities, such an entrepreneur is subject to liability:

for gross neglect of the rules for providing accounting documentation and maintaining appropriate records, as well as the timing and procedure for saving all accounting documents, officials will face a fine of 2-3 thousand rubles. (Article 15.11 of the Code of Administrative Offenses);
If the tax authorities were not provided with the information required by law about economic activity in due time, citizens will pay a fine of 100-300 rubles. (for each identified case), and officials risk 300-500 rubles. for each delay or failure to provide data (Article 15.6 of the Code of Administrative Offenses).

Possible difficulties

In the work of an accountant, problems periodically arise that depend not only on the organization’s employees, but also on the activities of government bodies:

A large number of reports. The organization annually submits more than 30 reports to various bodies: the Pension Fund, the Federal Tax Service, Rosstat, the Social Insurance Fund. Often, data in reports is repeated.

Accounting reporting

Frequent changes in legislation. An accountant must work only with the current legislative framework, so the company must provide access to paid reference databases or subscribe to some useful magazines or newspapers.
Lack of primary documents. Since an accountant cannot account for expenses without the necessary documents, it is necessary to ensure that all company employees bring primary documentation to the accounting department on time.
In connection with the transition to IFRS, it is necessary to improve software products to meet new accounting standards. In turn, the transition
d on IFRS requires large financial investments: it is necessary to train employees or hire new specialists with the required skills.
It is difficult to guarantee the information security of data that represents a company's trade secret.

Accounting hides many complexities and nuances. The company must ensure continuous, complete and documented reflection of all business transactions in the accounting department. The result of this reflection is a variety of reporting, on which the further management of the enterprise directly depends.

Accounting objectives

The remaining factors that determine the use of accounting are related to the needs of the entrepreneur himself. Forming a complete picture of data on the property status and activities of an organization in its dynamics is necessary not only for stating facts, but also for making forecasts. So, accounting is designed to solve the following pressing tasks of the owner and manager of a business:

current and constant provision of structured, objective and accurate economic information to management;
finding out the reserves of the organization’s property assets to realize the financial stability of the company;
implementation of the control function (on the part of the state and other external contractors);
minimizing negative outcomes of economic activity.

What exactly is done in the accounting process

The process of any accounting is aimed at identifying significant factors, measuring essential indicators and presenting the results obtained. For accounting it will be:

determination of the financial structure of the enterprise - its property assets, its capital, income, costs, dynamics of its fixed assets, financial liabilities;
measuring the cash equivalent of the present assets in an appropriate manner applicable for reflection in the financial statements;
provision of the received data in the form required by law, as well as in ways deemed convenient for users.

Accounting for fixed assets: PBU 6/01

PBU 6/01 reveals the algorithm for accounting for a company's fixed assets. These include objects that:

used to obtain economic benefits for the company;
can be used for more than 1 year;
not intended for further sale;
used in the business activities of the company.

At the same time, objects costing no more than 40,000 rubles. can be taken into account as part of the MPZ.

The cost of receiving the OS consists of the purchase price and additional costs. expenses directly related to the purchase of the asset: delivery costs, customs duties, non-refundable taxes, information and consulting services, etc.

Companies maintaining simplified accounting have the right to take into account the above additional costs as part of current expenses, and accept fixed assets for accounting at their original cost, defined as:

supplier price and installation costs (if any);
the amount specified in construction contracts or other agreements executed for the purpose of acquiring or manufacturing an OS asset.

The cost of fixed assets is repaid monthly by calculating depreciation. Depreciation is calculated:

in a linear way;
reducing balance method;
by the sum of the numbers of years of useful use;
proportional to the volume of products produced.

In this case, organizations with simplified accounting and reporting can write off the amount of depreciation either once a year on December 31, or periodically throughout the year within the periods specified in its accounting policies. And the valuation of production and business equipment should be written off as depreciation charges at a time upon acceptance for accounting.

Disposal of fixed assets is possible in various ways: through sale, write-off, contribution to the capital of another company, donation, etc. (clause 29 of PBU 6/01). When selling an asset, revenue is recognized as other income, and costs associated with the sale are included in other expenses.

Learn the specifics of using PBU 6/01 in this article.

Accounting principles

This type of accounting is not conducted arbitrarily, but in strict accordance with the basic provisions adopted and approved at the legislative level.

The principle of autonomy - only information related to the own property of this particular organization is taken into account, separated from related data (for example, property of co-owners, employees, etc.).
The principle of double entry - the balance is compiled according to double accounts (debtors and creditors), which must coincide numerically (how much is lost on one account must be earned on the other).
The operating organization principle provides for the mandatory fulfillment by the organization of its obligations in the foreseeable future.
The principle of objectivity - all activities of the organization must be objectively reflected in the relevant documentation and registered at all stages of accounting.
The principle of prudence prohibits overstatement of assets and understatement of liabilities, and vice versa.
The principle of periodicity - the balance sheet is compiled in strictly defined accounting periods (they can be a month, a quarter, a half-year and, without fail, an accounting year), which allows you to compare financial results for any time period of interest.
The principle of confidentiality - some accounting data intended for internal use, which does not fall into the category of reporting to government agencies, may constitute a trade secret.
The principle of monetary measurement - the unit of measurement in accounting is the current currency of the country, that is, in the case of the Russian Federation, it will be the ruble.
The principle of continuity - accounting provisions take into account the achievements of domestic economic science and national characteristics.
Accrual principle – financial transactions are recorded not at the moment of transfer of funds, but at the stage of their occurrence. They are taken into account in the time period when the given business transaction was carried out. Available in two forms:
correspondence of profits and expenses - in the same reporting period, income must balance the expenses that made it possible to obtain these incomes, separate accounting of income and expenses relating to different accounting periods.

Accounting and accounting policies

Accounting regulation
Basic requirements for accounting
Organization of accounting
Valuation of property and liabilities
Income and expenses of the organization
Accounting policy of the organization

Accounting is an orderly system of collecting, recording and summarizing information in monetary terms about property.
obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions Individual entrepreneurs keep records of income and expenses in the manner established by the tax legislation of the Russian Federation and do not keep accounting records Regulation of accounting

The Russian accounting system is in the process of reforming in accordance with International Financial Reporting Standards. The reform program was approved by the Government of the Russian Federation (Resolution of the Government of the Russian Federation dated March 6, 1998 # 283). Currently, accounting regulation is carried out on the basis of the following documents: