Warehouse of accounting (financial) information and basic rules submitted and confirmed

Obviously, the reporting period refers to the period during which the organization is required to compile its accounting balances. An organization may develop accounting information over the course of a month, quarter, or period in a cumulative manner. with an ever-growing pouch from the cob of starry rock. In its own destiny, the period from 1st month to 31st birthday inclusive is important. For newly created organizations of the first life, the period from the date of their sovereign registration up to 31 years inclusive is taken into account, and for enterprises created after 1 year - up to 31 years of the next life inclusive. In this case, monthly and quarterly accounting reporting is interim.

Organizations may establish and represent their subsidiaries, in addition to their accounting records, as well as consolidated entities, which include the names of their subsidiaries. Organizations that have subsidiaries, representatives and other sub-divisions, including those shown on the balance sheet, include indicators of the activity of filials, representatives and other sub-divisions to the indications of their forms ї accounting information.

The accounting balance of an organization (beyond the balance of budgetary organizations) consists of:

• 1) from the balance sheet;
• 2) information about financial results;
• 3) additions to them, transferred by regulations;
• 4) an audit report that confirms the reliability of the accounting records of the enterprise, which is required by law for a mandatory audit;
• 5) explanatory notes.

For the purposes of accounting reporting, the business day is taken into account the remaining calendar day of the business period.

The stock of river accounting information includes:

• 1) balance sheet – form No. 1;
• 2) information about financial results – form No. 2;
• 3) explanation of the balance sheet and information about financial results. When adding the following explanations, the following explanations should be included:
• 4) notification about the change of capital – form No. 3;
• 5) sound about the Rukh Koshtiv – form No. 4;
• 6) addition to the balance sheet - form No. 5;
• 7) pіdsumkova part of the auditor's certificate;
• 8) an explanatory note.

In addition, a special form has been submitted for non-profit organizations - information about the whole recovery of cash losses (form No. 6).

We are obliged to represent the real accounting authorities of only those small enterprises that have adopted evidence that will change the amount of power capital and costs, as well as the obligation to conduct an independent audit of revenues The importance of accounting information. All other small businesses have the right not to submit forms No. 3, 4, 5 and an explanatory note to the river warehouse.

Monthly and quarterly numbers are intermediate and also formed in a cumulative manner. In this case, the quarterly accounting report includes the balance sheet and reports on profits and surpluses.

Accounting records are confirmed in accordance with the procedure established by law and specified in the organizational documents of the organization. Whose name is signed by the organization's chief executive and chief accountant.

The organization submits daily accounting reports no later than 1 quarter of the year after the end of the year, and quarterly accounts - no later than 30 days after the end of the year. Participants (founders) of the enterprise establish a specific date for submitting accounting statements between the definitions of terms. The official accounting report, confirmed in the established order, is submitted within 90 days after the end of the accounting period. Accounting information can be issued to investors only after it has been confirmed in the prescribed manner.

The accounting notice can be given to the designated addressee either by direct delivery or sent by mail. In this case, according to the rules of accounting, the accounting information must be submitted to the accompanying sheet, which is drawn up with a receipt:

• - addresses where the sheet is to be applied;
• - exit number and dispatch date;
• - short information about the object of delivery, and also: what is being added (river or mid-range loudness), the period during which loudness is formed), the change in the forms of loudness.

The date of submission of accounting statements for a single company is the day of the actual transfer of the same, and for a non-resident - the date of its delivery, indicated by the stamp of the postal service. In cases where the reporting date falls on a day off (non-working day), the reporting date is transferred to the following working day.

Subject to clause statistic of the Federal Law dated 06.12.2011 N 402-FZ “On the Accounting Form” for the organization of the accounting function and the submission of accounting information to external correspondents and bears responsibility for the responsibilities nickname of the organization. To maintain accounting information and consolidated accounting information, you can:

• - create a special structural unit, which will be the head accountant;
• - Maintain accounting independently;
• - enter into an agreement with the organization to carry out activities with the provision of services to the accounting department or the accountant.

Accounting information, as a rule, is formed according to the forms approved by the order of the Russian Ministry of Finance dated June 2, 2010. N 66n. As stated, up to which order, enterprises can become responsible for forms that are different from the forms confirmed by a more designated document. The consolidation of other forms may be subject to the specifics of the business activity and is confirmed in a consistent manner. Information that will be found in the forms of publicity that have been solidified by enterprise may reveal more deeply and broadly the activity of the lower indicators of the forms established by the Ministry of Finance of Russia. The procedure for confirming forms is not regulated by regulations. In order to ensure that the accounting forms are certified by the enterprise, they must be confirmed at the warehouse of the enterprise's financial policy. In this case, all information forms must be filled in:

• - the name of the enterprise and its organizational and legal form;
• - the exact date (for example, March 31, 2014, June 30, 2014, June 30, 2014, June 31, 2014) may be shown on form No. 1 “Balance of the organization”;
• - the light period (I quarter, February, nine months, river) is indicated on all other forms (report on profits and surpluses (form No. 2), report on the collapse of capital (form No. 3), report on the collapse of capital (form No. 4) ), Addendum to the balance sheet (form No. 5), explanatory note).

On the reporting forms, the format for submitting numerical data (thousand rubles or million rubles) must be clearly indicated. With this recording, there may be gaps in all columns of the volume. Corrections in the information are not allowed, and after the articles of information, the values ​​of which are equal to zero, there may be a dash.

Behind the skin, the numerical indicator, submitted in different forms, is indicated in two periods: the leading and the forward river. If changes were made before the regional policy, then the indicators for the previous period may be brought in line with the indicators for the current period. In addition, displays of articles of news, before any inclusion of data from active-passive sectors, are displayed in full view.

Organizations are required to preserve accounting information in terms of terms that are established in accordance with the rules for organizing state archival records, and not less than five years.

Leftovers on the balance sheet

Table 1

Name of the reserve	Suma (thousand rubles)		Division of balance
Intangible assets
Main features
unfinished work
Materials
Unfinished production
Ready products
Advanced products
Spend the next month
Accounts receivable
Short-term financial investments
Rosahunkovy rokhunok
Costi in letters of credit
Statutory capital
Additional capital
Reserve capital
Wholesale finance
Non-divisional gains of past fates
Long term loan
Short term bank loan
Other creditors
Rozrahunki with postalnik
Roses with older people
Rozrahunki z praci
Obligation to sovereign funds
Obsession with the budget
Debt to subsidiaries and stale partnerships
Income for the next period
Reserves for future payments
Depreciation of main assets
An influx of great rock

Lord's operations during the war period in yew. rub.

1. Operations during the installation process

Table 2

	Contributed to the rozrakhunka rakhunok pennies from cash
	Materials found from the postal owner (without VAT)
	Paid to the postal owner for materials
	The government's expenses were withdrawn from the bank for a check
	An advance payment has been made for the materials
	Materials were added to the store and placed in a warehouse for an authorized person
	Paid for extra cash
	The main funds have been added to the balance sheet
	A short-term bank loan was taken out for a rozrakhunkovy rakhunok

2. Operations during the production process and other implementation

Table 3

	Name of the government operation
	Short-term bank loan repaid
	Contributed by a special person earlier, the amount was not returned to the advance
	Reduced from the purchase of a larger frame for previously improved products
	The creditor's debt has been repaid
	The amount of basic benefits was written off to Zalishkov
	A purchase invoice was presented for the implementation of the main benefits (with MPE)
	The maximum permissible value is displayed for the implementation of the main features
	Income was withdrawn from the implementation of basic activities
	Fines paid for non-negotiation of supply agreements
	The ship's expenses were recovered
	Added shares of other organizations
	I’ll help you out of this hour’s unpredictability
	A bill of exchange has been issued to pay for the products
	Materials released:
production of products;
on the shop floor;
For Zagalnozavodsk needs
	The maximum allowance was written off before the budget was sent for materials that were found.
	Accepted invoice for services provided to the main recruiter (without MPE)
	Paid by the contractor's document for services
	The maximum permissible value was written off until the budget was reached from the canceled services
	Depreciation of main assets is covered
Workshop significance;
Zagalnogospodarsky recognition
	Salary adjusted
Robotniks of the main production;
Workshop management for workers;
Factory management for workers
	Tax on personal income has been reduced
	The following has been charged to the Social Insurance Fund (2.9%):
	Charged to the Pension Fund (22%):
Behind the salary bags of workers of the main production;
For the salaries of the workshop personnel;
Based on salaries to management personnel
	The following has been added to the Health Insurance Fund (5.1%):
Behind the salary bags of workers of the main production;
For the salaries of the workshop personnel;
Based on salaries to management personnel
	Taxes collected for the sale of products:
Land tax
	Written off to the debit of account 20, then for the benefit:
Zagalnovyrobnichi expenditures;
Zagalnogospodarskiy expenses
	The release of finished products has been tested for actual compliance

2.2 The procedure for compiling and submitting accounting information

Accounting is an invisible element of the entire accounting system and is the final stage of the accounting process. This refers to the organic unity of the indicators that are formed in it, with the primary documentation and regional registers.

Accounting in its essence is intended to satisfy the needs of both internal and external suppliers. Therefore, with this folded, the development of the next minds will be ensured:

♦ external representation of all government operations during this period; a new approach to synthetic and analytical data and their relevance to accounting indicators;

♦ timely inventory of property, material assets and waste;

♦ correct assessment of balance sheet items.

For the development of accounting records, it is necessary to carry out preliminary work to ensure the accuracy and completeness of the data that is included in all forms. For the CEO, the peeling of the dannish of the synthetic such analist regional, control over Tim, shchob Zhoden Document is not flooded by the pose of recording from the Vidpovly Oblikovikh regіstrakh, likwyzhniye at the rosrahuks by the insing organized by those who are special. Upon completion of the current cycle of the accounting department, in addition, a new inventory of all assets and divisions is carried out to eliminate possible discrepancies between the data of the flow area and the actual actual state of assets of the state, and a conclusion is also carried out And river records and maintenance of bags and balances of bags.

Verification of accounting records and clarification of the assessment of accounting entities will ensure the reality of accounting indicators. Its objects may appear with the following rating:

♦ intangible assets - at excess cost, then after actual expenditures on equipment, including expenditures on bringing them to the stage, in addition to the planned cost, minus charged depreciation;

♦ the main expenses - behind the excess amount, then after the actual expenditures of their preparation, preparation and preparation, minus the charged depreciation;

♦ possession – for the actual property of ownership;

♦ capital investments – for actual expenses for the forgetter (reminder);

♦ financial investments – for actual expenses for the investor;

♦ material assets (materials, fuel, spare parts, containers and other material resources) – subject to actual consent;

♦ unfinished production - for actual or normative (planned) production, or for the production of material inputs;

♦ expenditures during the current period - the amount of actual expenditures during the current period, as opposed to the upcoming financial periods;

♦ finished products - for actual and regulatory (planned) compliance;

♦ improved goods, buildings and services – for actual or regulatory (planned) cooperation;

♦ accounts receivable – in the amount recognized by debtors;

♦ surpluses of koshtiv for the currency exchange - in rubles, which are calculated at the rate of the Central Bank of the Russian Federation, which is valid for the rest of the world period;

♦ statutory capital – at the size designated by the statutory documents;

♦ reserve and additional capital – in the amount of non-recurring funds of these types of capital;

♦ undivided profit (uncovered overflow) – in the amount of undivided profit or uncoated overflow;

♦ positions and loans - for the amount of actual debt for positions and loans;

♦ creditors' debt - in sums of actual debts to creditors;

♦ income of future periods - in the amount of assets during the current period, but which extends to future financial periods;

♦ reserves of future expenditures – the sum of non-current reserves.

Accounting is responsible for providing reliable and external information about the main and financial development of the organization, about its changes, as well as about the financial results of its activities. Since the organization has filials, representatives and other structural subdivisions, it must include their indicators of its importance.

The accounting information is compiled and complies with the obligatory tax:

♦ Vlasniks (bodies that are responsible for the government’s administration; participants, founders – up to the statutory documents);

♦ sovereign tax inspection;

♦ to territorial authorities of state statistics at the place of registration.

Daily accounting reporting is due for 90 days after the end of the accounting period, and quarterly accounting reporting is due no later than 30 days after the end of the accounting period. The directors (authorities) of the enterprise establish, between these terms, a specific date for submitting the accounting statements.

An organization that is a subsidiary of a partnership is required to establish regular accounting records no later than the 25th quarter of the year following the official deadline and submit them in accordance with the rules established by applicable law.

The official accounting records of the organization, before being submitted to the designated address, are reviewed and confirmed by the authorities (principals) in accordance with the procedure established by the statutory documents.

The financial accounting of the enterprise is open to clients: banks, investors, creditors, buyers, customers and others who may be familiar with the financial accounting Please note that copies can be made at a cost of copying. The organization is responsible for ensuring the opportunity for its employees to become familiar with accounting matters.

Subject to strict legislation, open-type joint stock companies, banks and other credit institutions, insurance companies, stock exchanges, investment and other funds, establishments for the exchange of financial assets , they are required to publish the current accounting information no later than 1 worm following the official date.

The publicity of accounting information lies in its publication in newspapers and magazines accessible to accounting professionals, as well as in a variety of brochures, booklets and other publications that promote accounting information. information, as well as transfers to government statistics authorities at the time of registration of the organization.

Publications in the obligatory order contribute to the balance sheet regarding profits and earnings.

The published accounting information is subject to mandatory audit revision and confirmation of its reliability by an independent auditor.

2.3 Characteristics of the forms of internal color

Decisions at all levels of management of the organization are taken over the internal responsibility. An important element in making a decision is the hour that passes from deciding on a decision to finalizing a decision and putting it into action. This is where the form of internal communication, processing and provision of additional information is available. It is not possible to have a standard set of internal communications with common forms and information structure. Internal significance is individual. Vaughn will block the template approach. You can see the classification signs that characterize underground approaches to characterize the forms of luminosity (Fig. 2.1).

Small 2.2. Classification of internal noise

Comprehensive reports are provided for a month or for another period (quarter, or both) and provide information about the development of plans and the use of resources for this period; appear regularly and display income and expenditures by centers of excellence, cost of expenditures, profitability, profitability and other indicators for external assessment and control.

At the enterprise of LLC "Velyke Zamoshsha" there is a vikoryst "Vidomist rukh produktsii" (Addendum 7). Vaughn introduces himself to the director of the enterprise for a month. She competes with the products of the organization that buys products from the dairy plant.

Thematic reports for key indicators are provided to the world with a unique overview of the most important indicators for successful operation, such as sales commitments, production costs, shortages in procurement, production schedule and others that are not included before the estimated, planned indicators controlled by the performance center . Before the thematic topics, you can add “Report of Vibration” (Addendum 7).

Analytical reports are prepared to collect data from databases and provide information that reveals the causes and results of other aspects of activity. It is possible to indicate the reasons for the overexpenditure of resources, the level of sales by market sectors, a comprehensive assessment of the reasons for the change in profitability, analysis of the market and the growth rate, factors affecting the activity of the current market, etc.

The control levels are divided into operational calls, current calls and information. Operational reports are sent to the lower level of control at the reliability centers. There is no need to use reporting information to praise current solutions. There are a lot of problems and things going on.

Accurate reports include aggregated information for the middle level of management at profit centers, investment centers, and are formed from monthly to quarterly.

Information is provided for senior management personnel of the organization, which makes strategic decisions and provides behind-the-scenes control over the activities and control of management personnel at the middle level, sometimes at the lower level. p align="justify"> The frequency ranges from several thousand to several thousand.

Operational information intended for lower-level centers of responsibility does not necessarily have to be presented at the highest level of management. Nizhniy Rivne – the result of operational decisions to facilitate the development of production plans, and the selection of resources for the development. This information can be consolidated, aggregated into more detailed information and submitted to the middle level of management. At the highest level, an even greater level of formalization of information is required.

For general information, internal calls are divided into calls, sub-calls, outside calls. The information is a short summary of the activity indicators of the unit for a short period, sometimes for a day, or a week. Podsumkov's sounds develop over the course of a month or another light period. Please provide information about the monitoring of indicators to this Responsibility Center. Underground financial reports are formed from the organization of data and contain information that corresponds to the forms of financial reports used for internal management purposes.

Behind the submission forms, internal information is formed in tabular, graphic or text forms.

The tabular form for presenting internal information is the most suitable for installers and painters.

Most internal information is expressed in digital displays, which is more convenient to present in tabular form. Everyone had rung before it, and it became traditional. It is necessary to correctly structure the news displays, divide them into zones, identify the main points that require special respect, and most importantly, try to place the message on one page without turning around.

At the premises of LLC "Velyke Zamoshsha" all internal information is submitted in tabular form.

For clarification, a note with comments and notes on the main indicators can be added to the call.

The graphic form is the most obvious, it is not necessary to re-purpose graphs and diagrams with digital information, to try to fit all the obvious information into one graph (diagram). Displaying a large number of indicators in this form makes it easier to understand information. It is better to present a lot of numbers in a tabular form.

The text form of presenting information is acceptable in cases where there is digital information, or it is unimportant, but it is necessary to clearly explain the relationships and significance of the information that is being submitted. Text messages are often added to those in tabular or graphic forms.

Chapter 3. External relations as a source of information

There are a lot of work being done at times, because procedures that become stagnant do not give the desired effect. VISNOVOK Diploma work on the topic “Internal control in enterprise. Improving the system of internal control of the accounting department of an economic entity" is dedicated to the problems of internal control of the activities of LLC "Transservice LTD".

In practice, short-line control is important, which can counteract the dynamics of changes that are concentrated in the supply plan. The periodicity of the internal soundness is determined by the activity itself for the skin homogeneous group of centers of diversity and segments individually. It is important for you to have a clear reporting schedule. 2. ...

... - Form No. 2; c) about the revolution of capital form - No. 3; d) sound about the Rukh Koshtiv – form No. 4; will) be an addition to the balance sheet - form No. 5. Balance sheet is the main form of accounting information. It shows the status of the enterprise's assets and their formation on the current date. In financial analysis, it is customary to separate the accounting (gross) balance and analytical (net) balance.

Information, necessary additional clarification. At the development of the Concept, the Order of the Russian Federation dated 03/06/98 No. 283 approved the Program for reforming the accounting system to meet international standards of financial reporting (hereinafter referred to as the Program). The program: · A meta-reform of the accounting system has been formulated - bringing the national accounting system into...

The streamlining of accounting information completes the cycle of general work. She increasingly displays indicators that characterize the main and financial development of the organization, as well as the result of government activity during the revolutionary period.

Accordingly, accounting reporting is divided into internal, which is intended for the internal management purposes of the organization, and external, which is intended to inform all accounts of the accounting authorities. organization.

Warehouse, place and methodical planting of formation of indicators of accounting information of organizations, regulated by regulations of the Russian Federation: Federal Law dated November 21, 1996 “On accounting” No. 129-FZ; Plan of accounting departments for the financial and government activities of the organization and instructions for its implementation. Confirmed by order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n.; Provisions for maintaining accounting and accounting records in the Russian Federation. Confirmed by order, the Ministry of Finance of the Russian Federation dated July 29, 1998. No. 34n (as amended by the order of the Ministry of Finance of the Russian Federation dated March 24, 2000 No. 31n); Accounting regulations "Accounting in an organization" - PBO 4/99. Confirmed by order of the Ministry of Finance of the Russian Federation dated 07/06/99. No. 43n; "About the forms of accounting of an organization." Order to the Ministry of Finance of the Russian Federation dated July 22, 2003. No. 67-n; "About the procedure for submitting accounting information to an organization." List of the Ministry of Finance of the Russian Federation dated September 29, 2003. No. 16-0077/31 ta in.

The purpose of this is to review the most important moments during the preparation and filing of accounting reports.

The balance sheet is a table in which the main organization is grouped by stock and functional role (asset) and by objectives and purpose (liability). The active pouch is bound to be the same as the passive pouch, since the assets and liabilities are grouped together in the same way from different directions.

An asset is two parts of a balance sheet in which assets are accumulated by an organization to obtain economic benefits.

Liabilities are one of the two parts of the balance sheet, which accumulates the assets of the organization, resulting from the results of its efforts to achieve its objectives. The liability transfers the possible inflow of assets to the successor to the satisfaction of the authorities and (or) creditors.

The sum of excess funds of the organization in its assets and liabilities is called currency balance .

When adjusting the change of assets and liabilities in the balance sheet, the following adjustments can be made:

· The asset balance sheet shows the main organization, as well as legal and non-legal rights;

· The passive balance shows the obligation of the organization to the ruler and third parties;

· Establishing the right of the organization and its rights with respect to its obligations allows you to determine the financial result of the organization’s activities.

Therefore, the balance is presented as a two-sided table, as it is widest. However, the balance can be seen in the form of a one-sided table, which first displays assets and then liabilities.

In Russia, this form of balance sheet is divided by the Ministry of Finance of the Russian Federation and is of a recommendatory nature. Organizations can supplement, shorten and modify the recommended form of balance sheet.

The passive balance sheet is grouped into three sections:

In each of the designated five divisions in the following rows, called balance sheets, different types of main and their formation are shown, designated in the classifications, the main is behind the warehouse and functional role and behind the elaboration and for all purposes. The skin drain balance has its own serial number and place the indicators on the cob and put the end of the winter period. During the winter period, with a balance sheet, there may be a quarter, at least. Nine months, river.

Data about the main issue in the balance sheets appear in thousands of rubles.

Another warehouse accounting information is about income and surplus. Statements about the formation and subsequent income are considered as an important part of the accounting information, and additional information is presented in the balance sheet in addition to the appearance of the remaining formalized result.

The financial result in the case of income and surplus is measured as the difference between the balance of income and expenditure during the reporting period with an accruing sum from the beginning of the year to the capital date, for which the income and earnings ratio is determined kiv. Well, we are talking about revenues and earnings and, in essence, for the previous period (month, quarter, year).

Reports about profits and surpluses are indicated in pennies, data about income and expenses for basic types of activity, operating income and expenses, realized income and expenses, superordinate income and expenses.

It consists of four columns: “Name of the show”; "Code"; “For the great period” and “For a similar period in the past.”

About income and expenses, a detailed breakdown of data about the income and expenses of the enterprise is required. Includes data on the enterprise's non-revenue income for the period, expenses associated with the withdrawal of these incomes, and all periodic income and expenses not associated with specific types of products.

This is an addition to the balance sheet and additional accounting information.

This form shows the structure of the power capital of the organization for the Great River, then. The power capital of the organization of performances began and put the end of the world to fate. In addition, this data is supplemented with information about the search and recovery of power assets of the organization for the Great River.

This form of information refers to both financial institutions, allowing for changes in financial assets, and creditors, giving them the opportunity to analyze the financial position of the complex in other ways. there is entrepreneurship.

The answer to capital changes consists of two parts and conclusions.

The first section contains a table consisting of six columns:

1. "Showcase"

2. "Statutory capital"– the amount of capital contributed by the founders of the company is registered in the founding documents.

3. "Additional capital"– which includes: the amount of additional valuation of non-current assets of enterprises, which is carried out in the prescribed manner; Equity income that contributes to the formation of statutory capital.

4. "Reserve capital"- this is the insurance capital of the enterprise, for the purpose of collecting surpluses from government activities, as well as for paying income to investors and creditors, for whom the profit does not deduct. Reserve capital funds act as a guarantee of uninterrupted operation of the enterprise and the continued growth of the interests of third parties.

5. “Non-divided profit (uncovered surplus)”- The data of rakhunka 84 “Non-divisional profits (uncriticized surplus)” are confirmed.

In another section about capital changes, the following indicators are displayed:

1. Reserves established in accordance with legislation;

2. Reserves that are confirmed prior to installation documents;

3. Valuation reserves;

4. Reserves for future expenditures.

The section of the report contains information about net assets at the beginning and end of the doom and about the withdrawal of money from the budget and extra-budgetary funds for spending on essential types of activities and capital investments in non-current assets.

There are reports on the actual receipt and expenditure of funds, as well as reports on the penny flows of the organization from the flow, investment and financial activities.

Flow is called activity, which is a method of removing profits.

Prior to investment, activities include the purchase and sale of property, property, intangible assets and other non-current assets.

And financial activity is associated with short-term financial investments (issue and sale of shares, short-term bonds).

According to the skin type of activity, the organization provides such indicators as clean skin. These are the historical differences between pennies that have been received and lost (inflows and outflows) during the current period. This indicator shows the ability of the organization to create penny flows as a result of its activities and allows, on the basis of this, to create a summary of the extent to which the credit-promoting organization is payable.

It comes down to two methods, indirect and direct:

Indirect The method allows you to calculate:

· A large number of assets that do not take part in operational activities;

· Clean capital from investment and financial activities.

Straight The method allows values:

· Net increase or change in assets;

· Clean skin during surgical activity by changing the skin area according to the method of healing.

The addition to the balance sheet consists of ten sections.

In separate "Intangible assets" indicate the presence of certain types of intangible assets, as well as the amount of depreciation of intangible assets, at the end of the light period.

In separate "Basic features" display data on the presence at the beginning of the world period of other types of fixed assets, accumulated depreciation for all fixed assets, and of all the main types transferred for lease, transferred for conservation and taken away for lease, objects put into operation this, and all those who are in the process sovereign registration.

Dovidkovo in the section indicates the result of a re-evaluation of the objects of the main features and a change in the quality of the objects due to production, refurbishment, reconstruction, partial liquidation.

In sections "Pributkov's investment of material values" , “Spend on research and development, research and development and technological robots”і “Explore the development of natural resources” There is information about the presence of the beginning of the light period and the end of the light period, the beginning and the end of the light period:

· About the transfer of leasing and rental that is required under the contract, as well as about the amortization of income investments in material assets;

· About expenses for types of NDDKR and all expenses from the seen amounts of expenses for unfinished NDDKR and the amount of expenses that did not give positive results and contributions to post-implementation expenses;

· About expenditures for the development of the main types of natural resources from the sums of expenditures for unfinished work and expenditures made as ineffective for post-implementation expenditures.

In separate "Financial investments" data is displayed on various types of long-term and short-term financial deposits at the beginning of the great period and the end of the great period (deposits in the statutory capital of other organizations, valuable papers, deposit positions, deposits and other financial investments).

In separate "Debitor's and creditor's debt" statements about the main types of short-term and long-term receivables and accounts payable at the beginning of the financial period and the end of the financial period, and at the division “Vitrati for basic types of activity (for elements of vitrat)”- data about spending on items for the past and future.

In separate "Security" The information about the mayno that is at the outpost and the one transferred at the outpost at the beginning of the rock and at the end of the great period is indicated.

In separate "Sovereign help" The data for the light period and a similar period of the past period about the withdrawal of budgetary funds and budget loans, taken away and turned to the beginning of the light period and the end of the light period, are located.

The explanatory note to the current accounting information is intended to contain relevant information about the organization, its financial status, the totality of data for recent and recent developments, methods of evaluation and reporting and accounting statistics.

The explanatory note may inform you about the facts of non-compliance with the accounting rules in cases where they do not allow you to reliably display the main balance sheet and the financial results of the organization’s activities with the relevant accounts. Yum. In other cases, the lack of compliance with the accounting rules is seen as a violation of their rules and constitutes a violation of the Ukrainian legislation on accounting.

In the accounting entry, the organization indicates changes in its regional policy for the coming World War II.

In joint stock partnerships, the explanatory note must fully indicate the warehouse (names and plantings) of the members for the sake of directors (for visual purposes), members of the royal body, and the amount of money paid to them by the city. In this case, all types of payments are described (salaries, bonuses, commissions and other main payments - benefits and privileges).

In addition, the explanatory note can include an assessment of the business activity of the organization, criteria such as the breadth of markets for its products, including the availability of export supplies, the reputation of the organization, It appears, in private, in front of clients who are seeking the services of the organization; stage of the plan; ensuring target growth rates; the level of effectiveness of the organization's resources. Fully included in the explanatory note are data on the dynamics of the most important economic and financial indicators of the organization's work for a number of rocks, descriptions of future capital investments, ongoing economic investments and others. Information to provide information to possible river accounting professionals.

Auditor's visnovok Confirms the reliability of the organization’s accounting records, which are subject to a statutory audit in accordance with federal laws.

As the organization independently decided to conduct an audit of the accounting information, an audit report that confirms the reliability of the accounting information, as well as possible inclusions in the accounting information warehouse.

Depending on the obligations of the business, accounting information can be formulated in one of three ways.

Power supply option. This applies to small businesses and non-profit (other than budget) organizations. This entry into the stock of financial statements does not include Form No. 3 “Report on Changes in Capital”, Form No. 4 “Report on Changes in Capital”, Form No. 5 “Addition to the Balance Sheet”. Non-profit organizations with river accounting records are recommended to additionally include Form No. 6 “Report on the Purpose of Removal of Costs”.

Standard option. It is determined by commercial organizations that belong to the group of medium and great organizations. This option transfers the formation of accounting information according to the forms established by law, since the transfer of indicators in them allows you to reach the conclusions of PBO 4/99 “Accounting information of an organization” from outside to accounting information, which may help to highlight the information that occurs in other accounting provisions.

Multiple option. Vikorist is for commercial organizations that belong to the group of the largest and greatest organizations that carry out a number of types of activities. The number of forms, warehouse accounting records of the organization, and options increases for a number of reasons: instead of one form No. 5 “Addendum to the balance sheet”, it is entirely necessary to present the indicators of each of its divisions as well The standard forms of accounting reporting and the section characterizing the obligation of the organization's current flow expenditures, include in the view Addendum to form No. 2 “Zvit about profits and earnings.” For great companies, information across segments (operational and geographic) is of great importance.

For all three options, remember that the expressions have divisions that will not be followed by all organizations. Information about profits per share in form No. 2 “Information about profits and surpluses” is entered only by joint-stock partnerships, and the section “Change to capital” of form No. 3 “Information about changes to capital” is included only by government partnerships and partnerships mi. Therefore, for many organizations there is no need to create unnecessary information in the accounting records that are being generated.

The fact that standard forms of accounting information are established does not mean that the state in particular the Ministry of Finance is responsible for regulating this part of the financial process.

This is due to the importance of preparing the robot, which follows a special schedule, which includes singing stages.

From the station to the station. 12 of the Federal Law “On Accounting”, it is obligatory to carry out an inventory of all balance sheet items, after which the balances in the sections of the General Ledger are adjusted according to the results of the inventory.

A similar process is carried out to verify the allocations from buyers, suppliers and other market participants who organize the allocations. Such verification can result in the appearance of cancellation records and additional articles.

A revaluation (refinement of the valuation) of main balance sheet items is being carried out: loose and unruly main, materials, goods, valuable papers, borgs (zobs) and so on. The final records establish the estimated reserves (for example, reserves for suspicious banks), transferred to the regional policy of the organization and official legislation.

The distribution of income and expenses, profits and surpluses between financial periods is specified.

The residual financial result of the organization's work is revealed by including all private results.

At the end of the day, all operational departments are closed: accounting, collection and distribution, production, financial and performance. Before the start of this process, the robots will create all accounting records on synthetic and analytical systems, and verify the correctness of these records.

There is a reverse record behind the shells of the Head Book, which collects all correct entries, corrigendous and additional records, entries with descriptions of items, and provides material (reserves behind the shells) for the formation of the river balance.

It is possible to obtain information that is formed in the accounting reports, as defined by the Federal Law “On Accounting Form”, the Regulations on the Accounting Form and the Accounting Forms and the Regulations “Accounting Forms of the Organization” (PBO 4/99).

These benefits are:

For reliability and repeatability means that accounting is responsible for providing reliable and external information about the main and financial development of the organization, as well as about the financial results of its activities.

Vimoga neutrality means that when forming accounting information, neutrality of information can be ensured

Vimoga integrity means the need to include in accounting records data about all government operations carried out both by the organization as a whole and by its branches, representatives and other subdivisions.

Vimoga sequence This means the need to improve the balance between the forms of the balance sheet, the income and cash flows and the explanation of them from one fate to another.

Subject to by all means The accounting authorities have data that allows them to be equal to similar data for the work that was transferred to the official.

Vimoga until the dawn of the ancient period means that the famous river in Russia has a period from today to 31 breasts inclusive, then. The Eastern River is avoided from the calendar.

Vimoga of correct design connected with the advanced formal principles of reporting: formed by the Russian language, in the currency of the Russian Federation (in rubles), signed by the organization’s clerk and the head accountant, etc.

In accordance with the Federal Law “On Accounting Form”, all organizations, including budgetary ones, submit their financial statements in accordance with the statutory documents to the founders, participants of the organization or authorities, as well as to the territorial authority am state statistics at the time of their registration. State and municipal unitary enterprises submit accounting reports to bodies authorized by the state.

Accounting information is submitted to other government authorities, banks and other companies in accordance with the legislation of the Russian Federation.

Organizations are required to submit quarterly accounting reports within 30 days after the end of the quarter, and 90 days after the end of the quarter, unless otherwise provided by the legislation of the Russian Federation deratsii.

The current accounting information may be confirmed in accordance with the procedure specified in the organization’s statutory documents.

The date of submission of accounting reports for the organization is taken into account the day of the actual transfer of it, or the date of its delivery is indicated on the stamp of the postal organization. If the date of reporting falls on a non-working (weekend) day, the term of reporting refers to the first working day.

The financial accounting responsibility of the organization is open to the clients of investors: banks, investors, creditors, buyers, customers and others who may be familiar with financial accounting. Please note that you can make copies at a cost of copying.

It is obvious that in the organization of subsidiaries and affiliated partnerships, in addition to the accounting level, there is an accounting level, which includes indicators of the members of such partnerships that are located on the territory of the Russian Federation ii and behind її boundaries.

Ministries, departments and other federal bodies of the former Russian Federation present a consolidated accounting report for unitary enterprises, and specifically for joint stock partnerships (partnerships), Part of the shares (shares, investments) are assigned to the federal government (regardless of the size, shares). The specified information is submitted to the Ministry of Finance of the Russian Federation, the Ministry of Economics of the Russian Federation and the State Committee of the Russian Federation based on statistics in the following terms:

For joint-stock partnerships (partnerships), part of the shares (shares, deposits) of which are assigned to the federal government - later than the 1st sickle of the coming fate. The river accounting information of legal entities created on voluntary basis by organizations has been established and is submitted in the order of the lines submitted in the statutory documents of the association, as otherwise not established by the legislation of Ukraine.

Accounting information can be displayed on paper and electronically. It can be covered by hand or for other reasons, presented in a stitched appearance or surrounded by a papa.

Responsibility for failure to understand the terms of the reporting or failure to submit the reporting in the future rests with the personnel responsible for the conduct of the organization.

Organizations are responsible for preserving accounting information and primary accounting documentation in archives in accordance with the legislation of the Russian Federation for at least five years.

Accounting is a single system of data about the financial status of an organization, the financial results of its activities and changes in its financial status are formed on the basis of accounting data.

p align="justify"> When forming accounting indicators, it is necessary to comply with the regulations of the Russian Federation.

Accounting information consists of: Balance sheet (form No. 1); Report about profits and earnings (form No. 2); Notify about capital changes (form No. 3); Zvitu about the Rukh Koshtiv (Form No. 4); Additions to the balance sheet (form No. 5); Explanatory notes; Auditor's note.

Due to the obligations of activity, accounting information can be formulated in one of three options: well-fed; standard; multiply.

Accounting information must provide the following benefits: reliability and completeness, neutrality, integrity, consistency, continuity of the accounting period and correct registration.

The accounting reporting date is the remaining calendar day of the reporting period. Significance develops over the course of a month, a quarter, as a growing tide of fateful fate.

The procedure for confirming accounting information may be stipulated in the organization’s statutory documents. The accounting report is signed by the chief accountant and the head accountant

Accounting information is compiled and submitted to traders on paper and electronic media in accordance with the legislation of the Russian Federation.

Responsibility for failure to define the terms of the information given or failure to present the information rests with the core staff responsible for their role in the organization.

· Kondrakov N.P. Accounting obl.M.: INFRA-M 2007

· Terentyeva L.F. Accounting news - M.: Ispit 2006

· Kozhin V.Ya. Accounting department - M.: Ispit 2006

· Pakhomchik E.A. Short course in accounting and financial information M.: Okay - book 2008.

· For ed. Vlasova V.M. From the primary documents to accounting information M.: "EKSMO" 2006.

· Federal Law dated November 21, 1996 “On accounting” No. 129-FZ;

· Plan of accounting departments for the financial and government activities of the organization and instructions for its implementation. Confirmed by order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n.;

· Regulations for maintaining accounting and accounting information in the Russian Federation. Confirmed by order, the Ministry of Finance of the Russian Federation dated July 29, 1998. No. 34n (as amended by the order of the Ministry of Finance of the Russian Federation dated March 24, 2000 No. 31n);

· Accounting regulations “Accounting in an organization” – PBO 4/99. Confirmed by order of the Ministry of Finance of the Russian Federation dated 07/06/99. No. 43n;

· “About the forms of accounting of an organization.” Order to the Ministry of Finance of the Russian Federation dated July 22, 2003. No. 67-n;

· “About the procedure for submitting accounting information to an organization.” List of the Ministry of Finance of the Russian Federation dated September 29, 2003. No. 16-0077/31

1. What is accounting information:

2. In government practice, the accounting system of an organization is used as a basis:

3. Organizations can add value behind the forms:

4. The main method of compiling accounting information is:

5. What are the important accounting risks:

6. The organization is responsible for the following:

7. What benefits are presented before the accounting statements are completed:

Version: B, Art.

8. The information is considered reliable, as follows:

9. Significance is considered equal if:

10. Accounting includes the following functions:

11. What is the need for harmonization on the international level:

Type: A, B

12. Reveal the main directions of work with harmonization of the accounting system:

13. What can be included in the new set of financial reporting in accordance with IFRS 1 “Financial Reporting”:

14. The specifics of preparation and submission of information to the International Standards of Practice are those that:

15. What was chosen as a guideline for reforming the national accounting system:

16. Which regulatory documents regulate methodological approaches to the formation of accounting information:

Type: A, B

17. What to enter before the river accounting warehouse in Russia:

18. What benefits are presented before the accounting statements are completed:

19. For certain indicators, the surplus (surplus) is formed before payment:

20. In the river form, the statements about profits and surpluses are revealed in terms of:

21. Which entry on the pages displays the information necessary to formulate the indicator “Proceeds (net) from the sale of goods, products, jobs, services”:

22. This entry on the accounts shows expenses for products, work, and services sold during the current period:

Type: V, L

23. Open the area of ​​the “commercial waste” display:

24. Section “Other income and expenses” of form No. 2 to show off:

25. Information about capital changes includes:

26. The formation of the “Additional Capital” display, form No. 3, includes:

27. For certain items it is possible to increase the reserve capital of the organization:

28. Section I “Change to capital” repeat:

29. About changes to capital to take revenge:

30. Information about the Rukh Koshtiv vikorist with the method:

31. For the purpose of making a statement about the flow of funds under the financial activities of the organization, we mean:

32. There are such ways of putting together the story about the Rukh Koshtiv:

33. A direct way of putting together a comment about the ruin of foundations:

34. Information base for compiling information about the Rukh of Penny Costs

costs:

The relationship between the story about the collapse of pennies and the balance sheet lies in the fact that.

Accounting (financial) reporting is a body of information about the activities of an organization in a market economy. Obligation to audit, submission to correspondents, publication and saving.

An accounting report is information about the financial status of an economic entity on a given date, the financial result of its activity and the amount of money spent during the reporting period, systematized in accordance with the relevant accounting law. The main purpose of accounting is to provide the required financial information for all accounts of the accountants. The basis for accounting information is the interests of corporate information, which, in its turn, is the main point of the accounting system itself.

When accounting information is folded, the main

concepts such as: accounting period - the period during which an organization can create accounting information;

Significant date – the date on which the organization may become an accounting official.

Organizations, enterprises and institutions follow standard forms and instructions for filling them out, approved by the Ministry of Finance of Russia. A prophetic fate for all organizations and institutions of the Russian Federation

The Federation considers the period from 1st birthday to 31st birthday inclusive. For new enterprises created by the first life of fate, the period from the date of acquisition of the rights of a legal entity up to 31 years inclusive is taken into account, and for installations created after 1 year, the period is up to 31 years of the next year inclusive. The accounting records recognize the legal or physical person included in the information about the organization. To ensure the information of the numerous accounting authorities in the market economy, the concept of “public accounting information” has been introduced by law, meaning any shareholder of a private limited company

type, banks, other credit organizations, insurance organizations, stock exchanges, investment and other funds that are created within the framework of private, large and sovereign funds (non-banks), and are required to publish I'll start

accounting information is not later than 1 chern of fate coming after the event. In this case, the publicity of accounting information lies not only in its publication in newspapers and magazines accessible to accounting professionals, but also in the distribution of brochures, booklets and other publications that we accounting information, as well as its transfer to territorial authorities of state statistics at the place of registration of the organization tribute to dedicated koristuvachs.

Basic rules and stages of development of river accounting.

The accumulated accounting information may be transferred to the significant preparation of the robot. The formation of a river balance sheet must be followed by procedures for clarifying the valuation and (or) revaluation of the mine, carrying out an inventory, identifying the amount that is due until the end of the world date and the mental facts of the government's activity. sti ta in.

1. A daily inventory of all balance sheet items is carried out, after which the balances of the General Ledger for the first month are adjusted to the results of the inventory (the period of the last month).

2. There is a re-verification of accounts from all market participants (purchasers, postal customers, banks, etc.), and the elimination of invalid records that are displayed at the Head Book of the past (the work is carried out at

s_chni-fierce fate).

3. The assessment of the main balance sheet items is clarified, and various estimated reserves are confirmed by the final entries (behind the doubtful accounts,

reduction in the value of material assets, valuable papers, etc.)

4. The distribution of income and expenses, profits and surpluses between two calendar periods is specified.

5. The residual (river) financial result is revealed by the path of all other results (then the net result is determined

income, the financial results of the market are closing. 90, 91, 99)

6. A back pocket is formed behind the sections of the Head Book, which stores all valid and additional records, which is the basis for the folding of form No. 1 and form No. 2.

7. “Podiya after the important date” and

“Intellectual facts of the government’s activity” are specified until the Head Book (chest) or appear in the explanatory note until the end of the day.

8. Folding the Head Book for the End of Doom

In order for accounting knowledge to inform those who stand before it, it is necessary to adhere to the following minds:

- Representation of government operations in the guise of only one on the stand

proper execution of primary documents (accumulated,

group reports); 29

- Recapitulation of all government operations during the 20th century

and the results of inventory;

– collection of data from a synthetic and analytical form.

The main documents that establish folding rules and the filing of accounting information, є Federal Law “On Accounting” dated November 21, 1996. No. 129-FZ (as amended by the Federal Law dated 07.23.98 No. 123-FZ), PBO 4/99 “Accounting information of an organization”, approved by order of the Ministry of Finance of the Russian Federation dated 07.06.99 No. 43n, Regulations for the conduct of accounting Who is responsible for accounting and accounting in the Russian Federation? , approved by the order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (as amended by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n, issued March 24, 2020).

The organization may prepare its accounting balance for the month, quarter and river with an increasing supply of starchy rock, as otherwise established by the legislation of the Russian Federation. In this case, monthly and quarterly accounting reporting is interim.

The accounting information of an organization consists of:

balance sheet;

I talk about profits and earnings;

additions to them, except for the information about the balance sheet, additions to the balance sheet and other information transferred by regulations;

explanatory notes;

auditor's report, which confirms the reliability of the accounting information, which, in accordance with federal laws, is subject to a statutory audit.

Accounting is responsible for providing reliable and external information about the main and financial development of the organization, about its changes and financial results of its activities, including indicators of the activities of its branches and representatives, including number of sightings on the total balance. In accounting data, data is updated at least two times - the first and the last one. Since the data for the previous period are inconsistent with the data for the historical period, the first of these names facilitate the modification of the emerging rules, and the corresponding modifications are revealed in the explanatory note. For the purpose of compounding, the sound date is the remaining calendar day of the light period. Accounting information is formed for the World River, then. from 1st month to 31st month of the calendar year inclusive.

The interim accounting balance for a month (quarter) is formed by an accruing sum from the beginning of the capital, which is not otherwise established by law, and is formed from the balance sheet of both income and surplus. p align="justify"> When forming accounting information, the organization must ensure the neutrality of the information contained in it. The unilateral satisfaction of the interests of some political groups over others is disabled. The information is not neutral, but through the additional selection or form of presentation it influences the decisions and assessments of investors in order to achieve the best results and inheritances. Balance sheet statistics related to income and earnings and other forms of information, such as daily numerical indicators, are recorded or not compiled (as the form is divided by the organization independently).

The accounting report is compiled in Russian, in the currency of the Russian Federation (in rubles) and is signed by the clerk and the head accountant.

Assets and claims on the balance sheet are submitted with a separate section in accordance with the term of renewal (redemption) on short-term and long-term terms. Assets and claims are subject to short-term validity, since the expiration date for them is no more than 12 months after the significant date. All other assets and obligations are considered to be long-term.

The balance sheet is guilty of the following numerical indicators:

	Group of articles
Non-current assets	Intangible assets	Rights to objects of intellectual (industrial) power
	Patents, licenses, trademarks, service marks, other similar rights and assets
	Organizational expenses
	Business reputation of the organization
	Main features	Land plots and environmental projects
	Booths, machines, equipment and other basic equipment
	unfinished work
Pributkov's deposit in material values	Main for leasing
	Maino, what do you expect for the rental agreement?
	Investments from a subsidiary
	Investments in a long-term estate
	Investments in other organizations
Financial investments	Positions assigned to organizations by the term a little more than 12 months
	Syrovina, materials and other similar values
	Contribute to unfinished production (contribute to animal production)
	Ready products, goods for resale and goods for vantagement
Working assets		Spend the next month
	Buyers and assistants
	Bills for withdrawal
Dodana tax varity	Borrowing of subsidiaries and long-term partnerships
Accounts receivable	Engagement of participants (parents) in deposits with statutory capital
	Advance payments have been made
	Other debtors
	Positions assigned to organizations by the term less than 12 months
	Powerful shares purchased into shareholders
	Other financial investments
Financial investments	Rozrakhunkov's rakhunki
	Currency exchange rates
	Inshi koshti
Groshovі koshti
	Reserves established in accordance with legislation
Capital and reserves	Statutory capital	Reserves that are approved prior to installation documents
Additional capital
Reserve capital	Loans that are subject to repayment 12 months after the end of the day
	Items subject to expiration 12 months after the end of the day
Not divided profit (uncovered profit - rises)
Long-term goiter	Pozikovі koshti	Loans that extend repayment for 12 months after the end of the day
	Positions that extend the repayment period for 12 months after the significant date
Other goiters	Postal workers and contractors
Short-term goiter	Pozikovі koshti	Bills for payment
	Debt to subsidiaries and stale partnerships
Creditors' liability	Borrowing in front of the organization's personnel
	Bondage to the budget and state extra-budgetary funds
	Obligation to participants (principals) for payment of income
	Advance waived
	Other creditors
Income for the next period
Future reserves payment and payment

The report on profits and earnings can characterize the results of activities for the winter period. Income and expenses of the guilty party are shown with a subdivision on the primary and secondary level.

The report about profits and earnings is due to the following numerical indicators:

The proceeds from the sale of goods, products, work for the taxation of taxes, excise taxes, etc. taxes and obligatory payments (net income)

Compatibility of goods, products, work, services sold (excluding commercial and administrative expenses)

Gross profit

Commercial expenses

Management expenses

Profit (surcharge) on sale

hundreds to otrimannya

Hundreds until payday

Income from participation in other organizations

Other operating income

Other operating costs

Realized income

Realization expenses

Profits/oversupply before processing

Income tax and other similar obligatory payments

Income/surcharge due to emergency activities

Overhead income

Supervisory expenses

Net profit (undivided profit (non-critique surplus))

explanation of the balance sheet, it is our responsibility to open the statements that are related to before the financial policy of the organization, and provide the correspondents with additional data, which is not necessary to include in the balance sheet information about profits and surpluses, and also what the accounting information is necessary for the accountants for a real assessment of the financial financial status of the organization, financial results and changes in the financial status.

For an explanation of the balance sheet regarding profits and earnings, please disclose the following additional data:

about the presence at the beginning and end of the world period and throughout the world period of certain types of intangible assets, fixed and leased fixed assets, financial investments, receivables and accounts payable;

about changes in the capital (statutory, reserve, additional) of the organization;

about the number of shares issued by the joint stock company and the amount of payments; the number of shares issued, not redeemed, or paid in part; nominal value of shares that are in the hands of the joint stock company, its subsidiaries and affiliated companies;

warehouse of reserves of future expenditures and payments, estimated reserves, their presence at the beginning and end of the world period and throughout this period;

about the obligations of selling products, goods (work, services) depending on the types of activities and geographic markets;

warehouse with costs for production of products (with costs);

about the warehouse for sales of income and income;

about the superordinate facts of the government's activity and their inheritance;

about any violations of security obligations and payments of the organization;

about the events after the famous date and the intellectual facts of government activity;

about the operation;

about affiliated individuals;

I will help you about the sovereign;

about the profit that accrues to one share.

Explanations are provided in the form of round-colored forms and in the form of explanatory notes. The balance sheet is about the income and surplus, until it is explained, the mother is responsible for such an opening.

The talk about the loss of funds, which characterizes changes in the financial development of an organization, is intended to reflect the obviousness, ownership and disbursement of funds in an organization during the epoch. He is guilty of using the following numerical indicators:

Extra cash for the beginning of the great period

Found some money - everything

including:

for the sale of products, goods, work, services

for sale of main features and other mains

advances withdrawn from buyers (deputies)

budgetary allocations and other purposeful financing

credits and positions withdrawn

dividends, dividends on financial investments

Other needs

Sent to koshtiv - everything

including:

to pay for goods, work, services

to pay the price

for recovery from state budgetary funds

in sight of advances

on financial investments

for payment of dividends, interest on valuable papers

on a budget

to pay bills for withdrawn loans and positions

Other payments, reinsurance

Surplus funds at the end of the Middle Ages

Organizations are obliged to disclose information about the presence of changes to statutory capital, reserve capital, etc. Zveta is talking about changes to capital in order to take revenge on such displays:

The value of capital at the beginning of the new period

Increased capital - everything

including:

for one additional share issue

for rahunok revaluation of main

for rahunok increase lane

for the reorganization of a legal entity (acquisition)

for the level of income, which, in accordance with the rules of accounting and reporting, is transferred directly to the increased capital

Changes in capital include:

for a change in the nominal value of shares

per share change in the number of shares

for the reorganization of a legal entity (section)

for the level of income, which is consistent with the rules of accounting and reporting is carried directly to the change in capital

The size of capital is similar to the secular period.

In the explanations to the balance sheet about the income and surpluses, the following are indicated: the legal address of the organization, the main types of activities, the average number of workers or the number of workers on the date, the warehouse of the members of the control bodies of the organization.

The organization can provide additional information that supports accounting information, as the final authority is interested in it as an input for its stakeholders in making cost-effective decisions. It reveals the dynamics of the most important economic and financial indicators of the organization’s activities for a number of reasons; planning developments of the organization; transferred capital and long-term deposits; Positive income policy, risk management; the activity of the organization of research and development work in Galusa; environmental protection; Other information.

Additional information can be provided in the table and diagram view.

In cases where federal laws are passed, accounting information contributes to the obligatory audit. The subsumable part of the audit report, obtained from the results of a mandatory audit of accounting information, may be added to this information.

The procedure for submitting accounting information

Out of the Office of the RICHNU, the accountant of the navigy, to the established document to the altar, the participants of the organized submarines of the power, and the Teritarian authorities of the holding statistics are behind the Msetz -re -re -re -reat. Powers and municipal enterprises submit accounting reports to bodies authorized by the powers of the state. Accounting information is submitted to other financial authorities, banks and other companies in accordance with the legislation of the Russian Federation. The organization is required to provide accounting information until it is declared by the organization, according to one example, without cost.

The accounting warehouse has been over-insured.

Non-profit organizations may not be able to report their profits, but small businesses may only be able to report their profits and surpluses. KRIM TO, Powers the Leadena of Accounting Oblika that Zvitnosti in the Russian Federation Malim Pidprimstvo, not to be subject to explanation of the note, one of the Bilshosti Vipadkiv at the Podatyatkovikh Ispskiyas without not the same.

Daily accounting reports are submitted within 90 days after the end of the reporting period, and quarterly accounting reports are submitted within 30 days after the end of the quarter. Within the designated line, the river report is confirmed in the order established by the installation documents, and a specific date for submitting the report is established. In this case, the river forecast can be submitted no earlier than 60 days after the end of the day.

The date of filing of the accounting report is determined by the date of postal delivery and actual transfer.

Real accounting information is open to the clients, and the organization can ensure that they are able to understand it and make copies of it.

Since the display of accounting information is subject to the sovereign secrecy of the legislation of the Russian Federation, it is expected to be regulated by the relevant legislation.

In cases specified by the legislation of the Russian Federation, the organization is required to publish no later than 1 day the accounting information and the financial part of the audit report.