2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
Accounting is an element of managing economic objects and processes. Its essence lies in fixing the parameters and status of events and facts, collecting, summarizing, accumulating information and reflecting it in the relevant statements. Accounting is carried out in a variety of areas of activity. Let's take a look at some of them.
Economic Accounting
It is an ordered system for collecting, registering, summarizing information about the obligations, property of the enterprise and their movement. All transactions are reflected in monetary terms. Economic accounting is a continuous, continuous process of registration of all events of the company's economic life.
Classification
There are three types of accounting: statistical, operational, accounting. The latter is designed to manage production, detect reserves, and ensure control over them. The main feature of accounting is the mandatory documentation of information. Statistics reflect the social, economic, demographic and other indicators necessary for the management of the state andregional levels. Operational accounting is the collection, generalization and reflection of data for the regulation of specific business transactions.
Working with local acts
Any enterprise should keep records of documents. In practice, there are three streams of acts:
- Inbox. They come from other companies, government agencies, etc.
- Outgoing. These documents are sent to government agencies, contractors, and so on.
- Domestic. These acts are formed at the enterprise itself and are used by its employees.
All documents must go through primary processing, preliminary verification, registration. After that, they are sent to management for consideration. The administration makes appropriate decisions, and the documents are sent for execution. An appropriate service is formed at the enterprise. She is responsible for accounting and registration, execution and storage of documents. Based on the results of the period established by local acts, employees summarize information and bring it to the attention of management.
Requirements
The document management service must accept for processing acts that have legal force, drawn up and sent in accordance with regulatory requirements. In case of violation of the requirements of the law and other rules in terms of compilation or completeness, the papers are returned to the sender. Documents to be sent to other organizations must be sorted and packaged. They are issued as postal items and transferred to the post office. Processing and transmission of outgoing documents are carried out on the day of their registration. Internal papers are provided to the performers against signature.
Tax accounting of taxes
It is a system for summarizing information for calculating the taxable base. The basis is information from primary documents. They must be grouped according to the rules established in the Tax Code. All businesses are required to keep records. This is also written in the Code. In this case, organizations can apply different regimes provided for by law. Tax accounting of taxes is carried out in registers. Enterprises can independently form a system of data generalization. In this case, the established procedure is fixed in the accounting policy of the company. She, in turn, is approved by order of the head.
Goals
Tax accounting provides:
- Formation of reliable and complete data on the amounts of expenses and receipts of the payer used in determining the taxable base.
- Obtaining up-to-date information about the financial condition of the company by interested external users. Based on these data, they control the completeness, correctness and timeliness of deductions of the established amounts to the budget.
- Getting the truth for internal users. Management, founders, analyzing accounting data, make decisions aimed at minimizing risks and optimizing profits.
Achievement of these goals is ensured by the correct grouping of primary information. Tax accounting includes only the stage of generalization of information. Their collection, registration, inclusion in the relevant statements are carried out within the framework of accounting.
Recommended:
Accounting documents are The concept, rules for registration and storage of accounting documents. 402-FZ "On Accounting". Article 9. Primary accounting documents
Proper execution of accounting documentation is very important for the process of generating accounting information and determining tax liabilities. Therefore, it is necessary to treat documents with special care. Specialists of accounting services, representatives of small businesses who keep independent records should know the main requirements for the creation, design, movement, storage of papers
Formation of accounting policy: basics and principles. Accounting policies for accounting purposes
Accounting policies (AP) are specific principles and procedures applied by the company's management for the preparation of financial statements. It differs in certain ways from accounting principles in that the latter are rules, and policies are the way a company adheres to those rules
Tax accounting is The purpose of tax accounting. Tax accounting in the organization
Tax accounting is the activity of summarizing information from primary documentation. The grouping of information is carried out in accordance with the provisions of the Tax Code. Payers independently develop a system by which tax records will be kept
Accounting policy for the purposes of tax accounting: the formation of an enterprise accounting policy
A document that defines an accounting policy for tax accounting purposes is similar to a document drawn up according to accounting rules in accounting. It is used for tax purposes. It is much more difficult to draw up it due to the fact that there are no clear instructions and recommendations for its development in the law
Accounting for working hours in the summary accounting. Summarized accounting of the working time of drivers with a shift schedule. Overtime hours with summarized accounting of working time
The Labor Code provides for work with a summarized accounting of working hours. In practice, not all enterprises use this assumption. As a rule, this is due to certain difficulties in the calculation
