The financial statements of the enterprise should be organized in accordance with the legislation of the Russian Federation. The reporting policy is formed according to the peculiarities of the enterprise structure, industry affiliation. The head is fully responsible for the organization of accounting.
The number of accounting staff depends on the parameters of the enterprise, its type of activity, production technology, and territorial location. The financial statements of small enterprises are determined by the Law on Accounting and consists of:
· Reporting in accordance with the new legislation of the Russian Federation.
· Organization of circulation of documentation and exchange of accounting data in such a way that external control over the activities of the company is carried out.
· Analysis of accounting data in order to determine internal reserves to ensure financial hardness.
Small businesses are encouraged to make some changes to the generally accepted order of accounting for production resources, production costs and profits. Changes are made due to the reduction of the chart of accounts. The financial statements of the enterprise include the following plan:
o “01” - “Fixed assets”. Separately recorded intangible assets. From the same account there is a debiting of “02” who are leaving for debit.
o “02” - “Depreciation of fixed assets”. Depreciation of intangible assets is kept.
o “90” - “Sales”. Costs associated with disposal of fixed assets are taken into account. In addition, the not-fully-depreciated share of fixed assets, the residual value of fixed assets upon their sale, are debited to the debit of the “Sales” account. Received funds from the sale of products are credited to the account "90".
o “10” - “Materials”. Accounting statements of the enterprise for inventories passes through the account "10".
o “20” - “Main production”. Here are all the costs of production. The financial statements of small businesses should also use this account to provide services and perform various work in the enterprise. The costs of repairs of basic assets are included in the cost of production and are included in the relevant cost items.
o “76” - “Settlements with debtors and creditors”. It is used when purchasing goods by the buyer according to the exchange agreement, offsetting mutual debts, as well as accounting for all types of debts.
o “99” - “Profit and loss”. This cost item takes into account the use of finance and profit.
o “66” - “Calculations on loans and short-term lending”. Shows the movement of bank loans, earmarked and borrowed funds.
The accounting form for materials according to a simplified scheme implies the use of the “Book of accounting of economic activity”. For maintenance, the relevant statements are used as registers.
A mandatory type of company reporting is the “Salary Record”. Other statements are used as necessary. If a small enterprise has a large number of units of material resources, then you can use the inventory cards of the movement of the main objects.
At the end of the month, it is necessary to take stock - to calculate the turnover for each chart of accounts and display the final balance. In this case, the total result of the debit turnover should correspond to the total amount of the turnover on the credit of accounts and with the total in the column “Amount”. The total balance of the passive and active accounts must match. All final data is taken to balance.
The financial statements of an enterprise are a simple job, but it requires a lot of responsibility, a competent attitude, and attention. Therefore, an accountant with an appropriate education and work experience should be accepted as an accountant. In addition, it is advisable to conduct an interview to make sure of his competence.