Accounting is an element of the management of economic objects and processes. Its essence lies in fixing the parameters and state of events and facts, collecting, summarizing, accumulating information and reflecting it in the relevant statements. Accounting is conducted in a variety of fields. Let's consider some of them.
Economic accounting of funds
It is an ordered system for collecting, registering, summarizing information about obligations, property of the enterprise and their movement. All transactions are recorded in monetary terms. Economic accounting is a continuous, continuous process of registration of all events of the economic life of the company.
Classification
There are three types of accounting: statistical, operational, accounting. The latter is intended to control production, discover reserves, and provide control over them. The main feature of accounting is the mandatory documentation of information. Statistics reflect social, economic, demographic and other indicators necessary for management at the state and regional levels. Operational accounting is the collection, synthesis and reflection of data to regulate specific business operations.
Work with local acts
Any company must keep records of documents . In practice, there are three flows of acts:
- Inbox They come from other companies, government agencies, etc.
- Outgoing. These documents are sent to government agencies, contractors and so on.
- Internal These acts are formed at the enterprise itself and are used by its employees.
All documents must undergo initial 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 being formed at the enterprise. She is responsible for accounting and registration, execution and storage of documents. According to the results of the period established by local acts, employees summarize the information and bring it to the attention of the management.
Requirements
The document management service must accept for processing acts of legal force, drawn up and sent in accordance with regulatory requirements. In case of violation of the requirements of the law and other rules regarding compilation or completeness, the papers are returned to the sender. Documents to be sent to other organizations must be sorted and packaged. They are drawn up as mail and transferred to the post office. Processing and transfer of outgoing documents are carried out on the day of their registration. Internal papers are provided to performers under signature.
Tax accounting
It is a generalization system for calculating the taxable base. The basis is the information from the primary documents. They should be grouped according to the rules established in the Tax Code. All enterprises are required to keep records. It is also spelled out in the Code. At the same time, organizations can apply different regimes provided by law. Tax accounting of taxes is carried out in registers. Enterprises can independently create a data synthesis system. Moreover, the established procedure is recorded 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 costs and income of the payer used in determining the taxable base.
- Obtaining relevant information on the financial condition of the company by interested external users. Based on these data, they monitor the completeness, correctness and timeliness of the deduction of the established amounts to the budget.
- Obtaining reliable information by internal users. Management, founders, analyzing accounting data, make decisions aimed at minimizing risks and optimizing profits.
The 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, entry in the relevant statements are made in the framework of accounting.