The accounting policies of enterprises and institutions are organized in accordance with the Law "On Accounting", the standard plan of the respective enterprise for accounting and reporting. As a rule, it cannot change during the year. If the need arises for this, all changes are recorded in the corresponding explanatory note. Objects of accounting are established by the working chart of accounts of the enterprise. The form of accounting is accounting records or journal-warrant.
As a rule, the accounting policy of the organization is conducted centrally. At the same time, inventories are carried out once a year. During its conduct, 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 departments. Internal accounting rules are established by the accounting department of the company, subject to the following requirements:
- separate accounting of operations;
- 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 accounting of fixed assets worth more than 50 minimum wages, with a limit of use of not more than 1 year.
2. Accounting for depreciation, which is calculated monthly.
3. Revaluation of fixed assets, which should be carried out simultaneously with the amount of depreciation.
4. Accounting for all types of costs for the repair of production assets.
5. Accounting for rented machinery and equipment.
The accounting policy for financial investments is based on the understanding that long-term units, shares, and so on, with investment periods of more than 1 year. Short-term - securities, bonds and others, with a term of investment of up to 1 year.
Accounting for intangible resources suggests that they include long-term (more than 1 year) costs and other non-objective assets, valued at full cost. Depreciation is determined by the norms of depreciation in accordance with the period of operation. For service marks, these standards are established on the basis of 20 years.
Raw materials are accounted for in subaccounts: raw materials, packaging, components and spare parts, fuels and lubricants, car tires, purchased semi-finished products, building materials and other materials. Gasoline is written off according to the internal standards of the enterprise.
Accounting for low-value items (MBP), that is, those that can be used no more than 1 year. This accounting is kept at their actual cost. The IBE is written off by the current commission of the enterprise on the basis of acts.
The accounting policy of the organization in the field of costs by type of activity provides for the following subaccounts for costs:
- on the main production;
- on lease;
- for transport services;
- repair;
- for services;
- General production and general expenses.
Accounting for deferred expenses includes costs that will be included in future reporting periods in the cost.
Accounting for products that are valued at real cost.
Goods and sales records are made on the facts of shipment during exchange operations. In counter deliveries, revenue is determined at the time of offset.
Accounting for calculations is intended to summarize information on the movement of funds held at the cash desk and on all accounts in the Russian Federation and abroad.
Accounting for settlements with personnel is intended for the collection and analysis of information on settlements with employees and for remuneration of labor for retirees.
Settlements with accountable persons serve to summarize information on the costs of business trips, and on the movement of funds issued to employees under the report.
Settlements with founders are necessary to collect and analyze information on settlements with shareholders on contributions to the authorized capital.
Allocation accounting is carried out on an accrual basis throughout the year. It involves the separation of profits from sales and non-operating 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.