Any legal entity, regardless of the form of ownership, is obliged to organize accounting and, within the time limits established by law, provide reports according to approved standards. It is necessary to organize accounting in production from the first days of the enterprise.
Instructions
Step 1
Organization of accounting in your company must be carried out in compliance with the basic principles of accounting policies. It should be considered in the light of two sections - organizational and technical and methodological. This is a whole complex of organizational measures, which includes the approval of the chart of accounts for analytical and synthetic accounting, the organization of workflow - accounting for primary documents and accounting transactions, determining the volume and content of reporting, the choice and organization of the tax system.
Step 2
Another crucial stage is the choice of the form of organization of accounting at the enterprise, which depends on the size of the enterprise (small, medium and large business), its organizational and legal form, management and production features, the possibility of automating the processing of economic information.
Step 3
Determine the form of organization of accounting. For a large enterprise with a large number of branches, choose decentralized accounting, when each structural unit has its own accounting department and a chief accountant. This form of accounting is good in that the accounting apparatus is close to the place of business transactions, which reduces the time for their implementation and leads to simplified control. The downside can be considered the difficulty in the selection of a large number of highly qualified employees.
Step 4
Centralized accounting is preferred for smaller organizations. If you want to do without your own accounting, you can keep it on a contractual basis. The advantage of this form is that you do not have to search for qualified accountants. In addition, an additional advantage of centralized accounting is the concentration of accounting work, which creates favorable conditions for the implementation of automated accounting systems.
