Organization accounting of property of organization (report)

The results of the work of any enterprise largely depend on the organization of the process of obtaining and processing economic information. The more reliable the information on production, the higher the speed of its receipt, the more opportunities management has to provide effective management. The most important indicators of economic life are given by the accounting of property and liabilities of the organization. In the course of it there is not only processing, but also the systematization of scattered information, bringing them into a state suitable for use in making managerial decisions. The key condition for the effectiveness of this work is the proper organization of accounting for the property of the organization. Let's consider it in detail.

general characteristics

The rational organization of accounting for the property of the organization is a system of components and tools aimed at the optimal construction of the process of obtaining reliable, useful, timely information about the work of the enterprise and ensuring control over the efficient use of production resources. The key elements of the structure include:

1. Chart of accounts.
2. Registers
3. Primary documentation.
4. Internal reporting.
5. Document flow.
6. Means of automation of the process.
7. Accounting device.

Process specifics

Accounting for property of the organization includes:

1. Preparatory activities. It involves the development of the necessary local documentation.
2. Current monitoring, registration, measurement of business transactions.
3. Systematization, grouping of information, ensuring control over the movement of material assets of an enterprise and its debts by reflecting information on accounts.
4. Accounting, inventory of property, liabilities of the organization. Providing documentation to interested parties (external and internal users) for making management decisions.

Practical Basics of Organization Property Accounting

In the process of creating a system for collecting and systematizing economic information, the enterprise is guided by sectoral federal legislation, regulatory acts of the Ministry of Finance and authorized control bodies. Organization of accounting for property of the organization begins with the adoption of accounting policies. It is approved in accordance with the structure of the enterprise, industry affiliation, other features of the work.

Responsible person

Organization of accounting of property of the organization is the responsibility of the head. Accordingly, he is responsible for creating a system for collecting and summarizing information. Depending on the amount of work ahead, the head has the right:

1. Create a special structural unit, which will be carried out accounting of the property of the organization. Reporting to supervisory authorities will also be the responsibility of the department.
2. Approve the full-time position of a specialist.
3. Transfer the relevant functions of centralized accounting to a third-party enterprise of the appropriate specialization.
4. Collect and organize data yourself.

The main directions

The practical basis of accounting property of the organization include:

1. Study of instructions, regulations, financial documentation.
2. Establishment of rational relations at production sites with accounting.
3. Determination of the volume and nature of information to be collected and systematized.
4. Rational distribution of work between employees.

In the process of creating the system, high-quality relationships between production units and the financial department should be established. These relationships ensure the timely receipt of the necessary information for monitoring and managing the economic activities of the enterprise. The basics of accounting for property of an organization involve identifying key areas of activity and the nature of work by determining the staff of the responsible department and the distribution of functions between its employees.

Development of plans

The rational distribution of tasks between employees of the financial department is to create a list of all operations that must be completed within a month, as well as to establish a specific deadline for each of them. To do this, plans are developed in accordance with which should:

1. Reflect the property of the organization in accounting.
2. Checks and revisions are carried out.
3. Responsibilities are allocated and continuing education courses are held.
4. Documentation and storage.
5. An inventory is being taken.
6. Compiled wiring.
7. Created reporting.

Description of plans

The company must clearly define the list of documentation necessary for the organization of accounting operations. The plan provides the calculation of the required number of forms. It also provides a list of documents for which the company develops its own forms. After that, a workflow schedule is drawn up. The inventory plan includes the timing, order, number of inspections of specific objects, debts and operations. They are installed in accordance with the specifics of the enterprise. The reporting plan contains information on the calculation period and the period for determining financial results. It also indicates the forms of internal and external documents, a schedule for their preparation and presentation. The technical design plan determines the form of accounting to be applied in the company. It gives a detailed description of the system, provides a sequence of all operations. The plan for the organization of labor and advanced training of employees of the accounting department establishes the staff and structure of the unit. For each position, a characteristic is given, training activities are planned, their schedule is drawn up.

Structural features

The quantitative composition of the unit will depend on the size of the enterprise, the types of its activities and industry. Of no small importance is the nature, volume and production technology, the number of other structural units in the company, their territorial location, the level of staff qualification, and so on. Currently, in practice there are three types of accounting organization:

1. Hierarchical (linear). In this case, all employees of the financial department report to the chief accountant. This structure is usually used in small enterprises.
2. Vertical (linear-staff). In this case, intermediate controls are formed. They are headed by senior accountants. This type of structure is used in large and medium-sized firms.
3. Combined (functional).

Centralization

Of great importance in creating the structure of the accounting apparatus is the adopted procedure for the distribution of activities between specific areas of production. Currently, two types of systems are widespread: centralized and decentralized. The first involves the concentration of analytical and synthetic accounting, reporting, balance sheet in the main accounting. In the divisions of the enterprise (in teams, workshops, on sites, in departments, etc.), the primary collection and systematization of information on ongoing business operations is carried out. Information from the documentation is grouped in the relevant statements, reports of production and movement of material assets. After this, the initial securities are sent to the financial department. Here they are checked and processed. The necessary entries are made in the respective accounting registers of the organization's sources of property. Centralization of control over financial activities allows the most rational distribution of tasks between employees, using modern systems of mechanization and automation. Such a system works effectively in small, medium and some large enterprises.

Decentralization

It lies in the fact that the tasks of individual units include not only the primary accounting of sources of formation of the organization’s property, but also the synthesis of information on synthetic and analytical accounts. The same departments make up the balance sheet and other financial documents. After that, reports are submitted to the main accounting department. There they are verified and reduced throughout the enterprise as a whole.

Pros and cons of the model

The main disadvantage of a decentralized system is the fragmentation of the apparatus, difficulties in applying a single financial policy and the introduction of automation. This, in turn, leads to more expensive information. Meanwhile, decentralization is necessary with territorial isolation, a variety of types of activities carried out at the enterprise, the introduction of collective forms of labor and payment. Its undoubted advantage is the ability to keep records directly at the place of business operations. The proximity of specialists to the objects of management contributes to the improvement of analytical, informational, control functions of the internal financial system. The managers of the enterprise, in turn, have the opportunity to analyze and assess the state of the production efficiency management scheme, the marginal profit received in each division of the company. It follows that the use of decentralization is determined by the application of the conceptual provisions of the marginal utility model, the input-output-output scheme.

Conclusion

At present, in practice, partial decentralization of the accounting system is quite widespread. It lies in the fact that in the structural divisions of the enterprise, together with the consolidated documentation, postings are made. In other words, analytical accounting is performed, information is grouped and systematized, but the generalization of information is limited to the compilation of reports on production operations. Partial decentralization is quite popular in companies where commercial (business) settlement with departments is applied. At such enterprises modern models of organization of production, labor activity and its payment are being introduced. In general, accounting is critical to the company. Information allows you to objectively assess the condition of assets, the amount of material assets employed in production and in stock, the amount of debts to creditors. Systematized, reliable and timely information provides an opportunity to analyze the economic activities of the company, to identify the most promising and unprofitable areas of work. Based on the results, management can predict future activities. For example, if the indicators are high, you can think about expanding the business and opening branches.