A significant part of the company's workflow is made up of accounting documents, which are material carriers of information about the economic activities of a commercial organization. The quality of accounting in the company depends on the correctness and timeliness of drawing up accounting documents.
Instructions
Step 1
The chief accountant in the company deals with accounting and tax documents. The main accounting documents include primary documents, accounting registers and reporting forms.
Step 2
In a commercial organization, a primary accounting system must be created, according to which all transactions related to the economic activities of the organization must be confirmed by primary documents. The primary documents include invoices, acts of work performed, accounting certificates, cash orders, acts of write-off and acceptance-transfer and other similar documents that record the fact of economic activity or justify the right to perform a business transaction. Primary documents are allowed to be taken into account if they are correctly drawn up in a certain form and contain the necessary details.
Step 3
Accounting registers are separate elements of the accounting system at the enterprise, which serve to accumulate and organize information from primary documents. Accounting registers include an order journal, a cash book, a general ledger, and various accounting sheets. Forms of accounting registers are approved by the head of the enterprise. From January 1, 2013, the information contained in the accounting registers is no longer classified as a trade secret. These legislative changes were introduced to make the accounting system open and transparent.
Step 4
Accounting reports are compiled on the basis of accounting data in certain forms. Company reporting is the final stage of all accounting work of the accounting department. The structure of the annual reporting includes: balance sheet, statement of financial results, statement of changes in equity, statement of cash flows, statement of intended use of funds and explanations in the statement of financial results. The financial statements record the property and financial position of the company and reflect the results of its economic activities for a certain period. Reporting data can be used to analyze the financial condition and assess the effectiveness of the company. On the basis of financial statements, further planning of the company's activities is carried out
Step 5
Accounting documents are subject to archival storage. The storage period of accounting documents depends on their type. Primary documents and accounting registers should be stored for at least 5 years, and the annual financial statements refer to documents of permanent archival storage.
