Accounting at industrial and other enterprises is an extremely important process, on which their profitability and legality of activity directly depend. It is necessary to establish it already in the first days of the creation of the company.
It is necessary
- - accounting documents;
- - accounts;
- - accounting staff.
Instructions
Step 1
The choice of accounting in an enterprise should be carried out in accordance with the basic principles of accounting policy, which is a complex set of various organizational measures, including the approval of synthetic and analytical accounts, the regulation of workflow taking into account primary and accounting documents, determining the content and scope of reporting, choosing a taxation system, etc..d.
Step 2
Select the form of organization in the accounting enterprise. In this case, it is necessary to take into account the size of the enterprise (small, medium or large), its organizational and legal form, features of production and management, available methods of processing financial information. For example, if you have a large enterprise with a large number of subsidiaries, you should choose decentralized accounting, which provides for the creation of its own accounting department in each division and the approval of the chief accountant. The positive side of such accounting is that the accounting offices will be located at the place of financial transactions, and this, in turn, will shorten the time frame for their execution and allow to simplify control. On the negative side, in some situations it can be difficult to find a large number of employees with appropriate qualifications.
Step 3
Install a centralized accounting system if your business is small. In this situation, the company and its branches will carry out operations under the guidance of one accountant. There is also the possibility of organizing accounting on a contractual basis. At the same time, you will no longer need to find qualified accountants. Also, an additional advantage of centralized accounting is the special concentration of accounting work, which creates favorable conditions for the use of automated accounting systems.
