Accounting is ... Features of the process of summarizing information
Accounting is element of management of economic objects andprocesses. 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 wide range of activities. Let's consider some of them.
Economic accounting of funds
It is an orderly system for collecting, recording, summarizing information about obligations, property of the enterprise and their movement. All transactions are reflected in monetary terms. Economic accounting is continuous, continuous process of registration of all events of the economic life of the company.
There are three types of accounting: statistical, operational, accounting. The latter is designed to manage production, detect reserves, ensure control over them. The main feature of accounting is the mandatory documentation of information. The statistics reflect the social, economic, demographic and other indicators needed for governance at the state and regional levels. Operational accounting is collection, compilation and reflection of data for the regulation of specific business transactions.
Working with local acts
At any enterprise should be conducted accounting of documents. In practice, there are three streams of acts:
- Incoming. They come from other companies, state bodies, 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 primary processing,preliminary check, registration. After that, they are sent for management's consideration. The administration takes appropriate decisions, and the documents are sent for execution. At the enterprise the corresponding service is formed. She is responsible for the registration and registration, registration and storage of documents. As a result of the period established by local acts, employees summarize the information and bring it to the attention of management.
The document management service must acceptprocessing acts with legal force, issued and sent in accordance with regulatory requirements. In case of violation of the requirements of the legislation and other rules regarding the preparation or completeness, the papers are returned to the sender. Documents that must be sent to other organizations must be sorted and packaged. They are issued as postal items and sent to the post office. Processing and transmission of outgoing documents are carried out on the day of their registration. Internal papers are provided to performers for signature.
Tax accounting of taxes
It is a system of generalization of informationto calculate the taxable base. As the basis is information from primary documents. They should be grouped according to the rules established in the Tax Code. All enterprises are required to keep records. This is also spelled out in the Code. At the same time, organizations may apply different regimes provided for by law. Tax accounting of taxes is carried out in registers. Enterprises can independently form a system of generalization of data. In this case, the established procedure is fixed in the accounting policy of the company. It, in turn, is approved by the order of the head.
Tax accounting provides:
- Generating reliable and complete data on the amounts of costs and receipts of the payer used in determining the taxable base.
- Getting the latest information about the financialthe state of the firm by interested external users. Based on these data, they monitor the completeness, correctness and timeliness of the deduction of assigned amounts to the budget.
- Obtaining reliable information by internal users. Management, founders, analyzing accounting data, make decisions aimed at minimizing risks and optimizing profits.
Achievement of these goals is provided bycorrect grouping of primary information. Tax accounting includes only the stage of generalization of information. Their collection, registration, entry in the relevant statements are made within the framework of accounting.
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