An accounting policy is a document that defines methods for measuring, recording and generalizing all facts of an organization's economic activity. The accounting policy is introduced at the enterprise by the order of the head.
Instructions
Step 1
On the letterhead, if there is one in the organization, and if not, then on a regular sheet of A4 format, at the top in the middle of the line, indicate the type of document: "Order".
On the next line, indicate the number and date of registration of the order in the accounting journal ("dated _._. 20_, No. _"), and in the line below - the name, for example, "On the accounting policy of the open joint stock company" Vympel ".
Step 2
In the preamble (introductory part), indicate the objectives of the order and the regulatory framework on the basis of which it is issued, for example: "In accordance with the Federal Law" On Accounting "and the Regulation on Accounting" Accounting Policy of the Organization "(PBU 1/2008, in edition of 08.11.2010), approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n, I order: … ".
Step 3
The main text of the document that comes after the word "I order", fill out the red line in the form of numbered paragraphs, for example "I order:
1. To approve the attached accounting policy of the open joint stock company Vympel (hereinafter referred to as the accounting policy).
2. Establish that accounting policies apply from _._. 2012.
If the order is issued to replace the old one, which has lost its relevance, indicate in the following paragraph:
3. To invalidate the order from _. _. 2005 No. _ “On the accounting policy of the open joint stock company“Vympel”.
Step 4
Define in the order the persons responsible for its execution, as well as for the application of accounting policies at the enterprise:
"4. Control over the execution of this order shall be entrusted to the chief accountant of the organization V. V. Ivanov."
The order is signed by an authorized manager. The document bears the seal of the organization. If you are responsible for issuing the order, ensure that all employees involved are promptly made aware of it.
