Accounting is ... Features of the process of summarizing information

элемент управления экономическими объектами и процессами. Accounting is an element of management of economic objects and processes. Its essence lies in fixing the parameters and state of events and facts, collecting, summarizing, accumulating information and reflecting it in the relevant statements. Accounting is conducted in a wide range of activities. Let's consider some of them.

Economic accounting of funds

It is an orderly system for collecting, recording, summarizing information about obligations, property of the enterprise and their movement. All transactions are reflected in monetary terms. непрерывный, сплошной процесс оформления всех событий хозяйственной жизни компании. Economic accounting is a continuous, continuous process of registration of all events of a company's economic life.

Classification

There are three types of accounting: statistical, operational, accounting. The latter is designed to manage production, detect reserves, ensure control over them. The main feature of accounting is the mandatory documentation of information. The statistics reflect the social, economic, demographic and other indicators needed for governance at the state and regional levels. сбор, обобщение и отражение данных для регулирования конкретных хозяйственных операций. Operational accounting is the collection, compilation and reflection of data for the regulation of specific business transactions.

Working with local acts

. Any enterprise must keep records of documents . In practice, there are three streams of acts:

1. Incoming. They come from other companies, state bodies, etc.
2. Outgoing. These documents are sent to government agencies, counterparties and so on.
3. Internal. These acts are formed at the enterprise itself and are used by its employees.

All documents must undergo primary processing, preliminary verification, registration. After that, they are sent for management's consideration. The administration takes appropriate decisions, and the documents are sent for execution. At the enterprise the corresponding service is formed. She is responsible for the registration and registration, registration and storage of documents. Based on the results of the period established by local acts, employees summarize the information and bring it to the attention of management.

Requirements

The document circulation service must accept for processing acts that have legal force, processed and sent in accordance with regulatory requirements. In case of violation of the requirements of the legislation and other rules regarding the compilation or completeness, the papers are returned to the sender. Documents that must be sent to other organizations must be sorted and packaged. They are issued as postal items and sent to the post office. Processing and transmission of outgoing documents are carried out on the day of their registration. Internal papers are provided to performers for signature.

Tax accounting of taxes

It is a system of generalization of information for calculating the taxable base. The information from the primary documents serves as the basis. They should be grouped according to the rules established in the Tax Code. All enterprises are required to keep records. It is also spelled out in the Code. At the same time, organizations may apply different regimes provided for by law. Tax accounting of taxes is carried out in registers. Enterprises can independently form a system of data aggregation. In this case, the established procedure is fixed in the accounting policy of the company. It, in turn, is approved by order of the head.

Objectives

Tax accounting provides:

1. Formation of reliable and complete data on the amounts of costs and receipts of the payer used in determining the taxable base.
2. Obtaining up-to-date information about the company's financial status by interested external users. They, based on these data, monitor the completeness, correctness and timeliness of deduction of assigned amounts to the budget.
3. Obtaining reliable information by internal users. Management, founders, analyzing accounting data, make decisions aimed at minimizing risks and optimizing profits.

Achievement of these goals is ensured by the correct grouping of primary information. Tax accounting includes only the stage of generalization of information. Their collection, registration, entry in the relevant statements are made within the framework of accounting.