Accounting policy of the organization: structure and main content

The accounting policy of enterprises and institutions is organized in accordance with the Law "On Accounting", the standard plan of the corresponding enterprise on accounting and reporting. During the year, as a rule, it can not change. If the need arises, all changes are recorded in the corresponding explanatory note. Objects of accounting are established by the working plan of accounts of the enterprise. The form of accounting is accounting documentation or journal-order.

As a rule, the accounting policy of the organization is conducted centrally. Inventories are carried out once a year. When it is carried out, the commission is guided by the relevant provisions in force in the Russian Federation.

All types of operational and in-house accounting are provided by the respective heads of the company's divisions. Internal accounting rules are established by the company's accounting department, subject to the following requirements:

- separate accounting of transactions;

- ensuring the safety of documents;

- responsibility of the chief accountant for the organization of accounting.

As a rule, the accounting policy of the organization includes the following areas of work:

1. Organization and conduct of accounting of fixed assets worth more than 50 minimum wages, with a use limit of not more than 1 year.

2. Accounting for depreciation, which is charged monthly.

3. Revaluation of fixed assets, which must be carried out simultaneously with the amount of depreciation.

4. Accounting for all types of costs for the repair of productive assets.

5. Accounting for leased cars and equipment.

The accounting policy of financial investments is based on the understanding that shares, shares, etc., with a deposit period of more than 1 year belong to long-term ones. To short-term - securities, bonds and others, with a deposit period of up to 1 year.

Accounting for intangible resources implies that they include long-term (more than 1 year) costs and other non-prudent assets, estimated at full cost. Depreciation is determined by the norms of depreciation charges in accordance with the period of operation. On the signs of service, these norms are established on the basis of 20 years.

Accounting for raw materials is carried out on sub-accounts: raw materials and materials, packaging, components and spare parts, petroleum products, tires, purchased semi-finished products, construction materials and other materials. The gasoline is written off according to the internal norms of the enterprise.

Accounting for low-value items (IBE), that is, those that can be used no more than 1 year. This account is kept at their actual cost. The IBP is written off by the acting commission of the enterprise on the basis of the acts.

The accounting policy of the organization in the sphere of costs by type of activity provides for the following sub-accounts for costs:

- for basic production;

- on rent;

- for transport services;

- on repair;

- for services;

- general production and general economic costs.

Accounting for future expenses includes costs that will be included in the future reporting periods in the cost price.

Accounting for products that are valued at actual cost.

The goods and the account of realization are made on the facts of shipment at barter transactions. With counter deliveries, revenue is determined at the time of set-off.

Accounting calculations designed to summarize the information on the movement of funds that are on hand and on all accounts in the territory of Russia and abroad.

Accounting of payments with personnel is designed to collect and analyze information on settlements with employees and on remuneration for working pensioners.

Settlements with accountable persons serve to summarize information on travel expenses, and on the movement of funds issued to employees under report.

Settlements with the founders are necessary for the collection and analysis of information on settlements with shareholders on contributions to the statutory fund.

The distribution is accounted for cumulatively throughout the year. It involves the separation of profits from sales and non-sales results.

This accounting policy of the organization, its structure is not final and exhaustive, since many of their aspects are determined by the company's own economic policy.