Taxation and accounting for any organization is being established within the framework of the accounting policies.It was her right and competent development contributes to efficient financial and document management across the company.That it can help to facilitate registration and reduce the tax burden, using legal methods.
Before you make an accounting policy, it is necessary to have a clear idea of the essence of this document.Accounting policy is considered to be a document which regulates the procedure of tax and accounting organization or company, a set of rules about the reflection property in current accounts, expenses and incomes, as well as the preparation and delivery of all reports.Adjusting the formation of accounting policy is in accordance with "Accounting policies of the organization."
Every last fiscal year should be presented in the annual financial report.In turn, the beginning of the next year involves a compilation of a new accounting policy.Each enterpri
- primary observation;
- measurement costs;
- current group;
- final generalization of the facts of business activity.
accounting policies The accounting policies shall adjust multiple sets of issues: technical, organizational and methodical.Specifications include rules for data processing, document management, and others.Organizational issues include: appointment of staff who are responsible for maintaining records on each site, as well as defining all analytic registers used in accounting.And under the methodical, refers to the methods and rules for accounting of the company, write-off of costs, calculation of taxes etc.
Often, during the formation of accounting policy at the same time claim to form the primary documents necessary for transaction types and forms of reporting across the enterprise, working chart of accounts.Also attention is paid to methods of valuation of assets and liabilities and the balance of the order of inventory.The accounting policy of the organization can be drawn up by the chief accountant.Already approved by order of the head of the company's accounting policies.It can be made into a single document setting out the information in special chapters, sections and articles.As well as accounting policies can be represented by separate orders for each calculation of the tax, as well as methods and accounting rules
It is possible to reconcile using the tax and accounting accounting policies.To do this, in the same way the recognition of the costs of writing off the cost of her time should be set development, depreciation and interest charges.Moreover, the accounting policy allows any company to independently determine the accounting methods in the pending legislation cases.And also thanks to the accounting policy occur approval of samples of documents that do not have standardized forms.
Given the fact that the accounting policy of the organization is necessary to solve the problems of optimization of financial and accounting, for which it is made, we will need the following things:
- set of regulatory documentation;
- book on accounting;
the vastness of the web, you can find a sample of the document.Serve your search query in the form of: accounting policies - a sample and get a visual representation of its decoration.However, even the existence of such a sample, does not negate the necessary knowledge to produce such documentation.
First, you need to carefully consider those aspects of the law that relate to the methods of accounting.You also need to pay attention to the requirements and recommendations for the compilation of this type of reporting, international standards and terms of its submission to the relevant supervisory bodies.Such information can provide you with periodic publication of these bodies, as well as their official websites on the Internet.
Now you need to decide on the methodological aspects of accounting.You must initially specify how you will conduct an assessment of stocks, commodities, finished goods and work in progress just at the moment of production.Then you need to determine the method by which will be carried out depreciation of intangible assets and fixed assets.And after that, we specify how we will determine the income received during the sale of goods.
You need to consider how to organize the maintenance of accounting: accounting amount involved, including their duties, the presence of the chief accountant, and its function, as well as the structure of the entire document management company.The primary document must be a comprehensive display of the entire production and business enterprises.
The next step is the selection of software that is required to maintain accounting records.To date, the most common are "the SAP" and "1C: Accounting".This automated accounting tools allow you to reduce the time of formation and filing reports, but also significantly reduces the cost of labor.
should be noted that if in the past fiscal year, you have the accounting policies used, it can be left in its current form, is simply transferred its validity for the current period.In the event of changes in tax legislation (in the period between the last and current accounting policies), or some of the provisions of accounting, the accounting policies have to adjust.The accounting policy should be made out by the order of the organization or by the order, with the presence of head of the signature.Do not forget to develop a work plan for all the company's accounts, which will be used as a supplement to your accounting policy.If the company is small, the accounting policies include text instructions or orders.
Accounting Policies USN
To date, there is another type of accounting policies.It is used for administrative purposes.But labor and time for this type of account it is reasonable to large organizations and enterprises.Those who use the simplified tax system, often have a smaller volume of business transactions.Because of this, they can obtain the necessary information through the financial statements.
STS: accounting policy for such organizations is somewhat easier."Uproschentsam" can do without the development of the accounting policy for tax purposes.A separate items of this chapter gives the opportunity to choose the accounting treatment for certain operations (select the object of taxation).But to implement this feature you will need to use the accounting policies, which establishes the method of accounting selected.Therefore, taxpayers who use the simplified tax system, and for their own convenience, should develop and approve accounting policies.
If you need an example of accounting policy, you can find it here or here