The need to develop and implement accounting policies at enterprises of different forms of ownership arises in connection with the solution of the problem of optimizing accounting and financial accounting. Accounting policy is the main document governing the procedure for accounting and reflection in the documents of accounting and financial statements of the production and economic activities of the organization.
Necessary
- - book on accounting;
- - a set of regulatory documentation;
- - pen;
- - paper;
- - Personal Computer.
Instructions
Step 1
Carefully study the legislation related to accounting, international standards, recommendations and requirements of regulatory authorities for the preparation of reports, as well as the timing of its submission. This information is very easy to find in the periodicals of the regulatory authorities or on their official websites on the Internet.
Step 2
Decide on the methodological side of accounting. Clarify initially how the enterprise will be evaluating stocks, finished goods, goods and work in progress. Next, determine by what method the depreciation of fixed assets and intangible assets will be calculated. Then clarify how the revenues from the sale of goods will be determined, as well as the number and timing of inventories.
Step 3
Consider the organization of accounting: the number of accountants, their direct functions, the presence of a chief accountant and his duties, the structure of the workflow. Primary documentation should fully reflect all production and economic activities of your enterprise and at the same time, be optimal.
Step 4
Find accounting software. The most common applications in our time are "1C: Accounting" and "SAP". The representatives of the development companies will help you adapt the software to the requirements of your enterprise. The availability of automated accounting tools will allow not only to reduce labor costs, but also to reduce the time required for generating and submitting reports.
Step 5
Approve by order of the enterprise a new accounting policy, the terms and circumstances of its revision and the responsibility of officials for violation of its requirements.
