1. General provisions
1.1. Accounting is an independent* structural unit of the organization.
1.2. Accounting is created, reorganized and liquidated by order of the head of the organization. The reorganization and liquidation of the accounting department is carried out in compliance with the norms of the Law of the Republic of Belarus “On Accounting and Reporting”.
1.3. The accounting department reports directly to the head of the organization.
1.4. The accounting department is headed by the chief accountant, who is appointed and dismissed from his position by order of the head of the organization. The acceptance and delivery of cases upon the appointment and dismissal of a chief accountant are formalized by an act, which is drawn up after checking the state of accounting and reporting for the organization as a whole and its structural divisions.
1.5. The chief accountant directly manages the activities of the accounting department and controls the work of all structural units and employees included in the accounting department.
1.6. A person with a higher professional (economic) education and experience in financial and accounting work, incl. in leadership positions for at least 5 years.
1.7. The job duties, rights and responsibilities of each accounting employee are established by the job description, which is agreed upon with the chief accountant and approved by the head of the organization.
1.8. Accounting in its activities is guided by:
Regulatory legal acts, other guidelines and methodological materials governing accounting and reporting issues;
Charter of the organization;
Orders, instructions of the head of the organization;
This provision.
1.9. Changes in the structure and staff of the accounting department are developed by the chief accountant, based on the conditions and characteristics of the organization’s activities, are agreed upon with the department of labor and wages organization, the legal department in the relevant areas of activity of the specified structural divisions and are approved by order of the head of the organization.
1.10. The accounting department includes the following structural units: bureau (sector, group) of accounting methodology (accounting reporting and analysis, financial control, etc.).
1.11. Responsibilities between the structural units included in the accounting department are distributed by the chief accountant on the basis of these regulations. The distribution of responsibilities between employees of structural units that are part of the accounting department is made by the heads of these structural units (deputy chief accountant) in accordance with job descriptions. The regulations on the structural divisions included in the accounting department are approved by the chief accountant.
______________________
2. Main tasks
The main tasks of accounting are:
2.1. Organization of accounting of economic and financial activities of the organization.
2.2. Monitoring the correct use of material, labor and financial resources, and the safety of the organization’s property.
3. Functions
In accordance with the main tasks, the accounting department is assigned the following functions:
3.1. Rational organization of accounting of economic and financial activities and control over the economical use of material, labor and financial resources, safety of the organization’s property.
3.2. Introduction of advanced forms and methods of accounting based on the use of modern technical means and technologies.
3.3. Preparation of a working chart of accounts, forms of primary accounting documents used to formalize business transactions for which standard forms are not provided, development of forms of internal accounting documents.
3.4. Formation and timely submission of complete and reliable accounting information about the organization’s activities, its property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline.
3.5. Organization of accounting of property, liabilities and business transactions, incoming fixed assets, inventory and cash.
3.6. Ensuring the legality, timeliness and correctness of paperwork, drawing up economically sound reporting calculations of the cost of products, work (services) performed, wage calculations, correct calculation and transfer of taxes and fees to the republican and local budget, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds to finance capital investments, repayment of debts to banks on loans on time, as well as deductions of funds for material incentives for employees of the organization.
3.7. Prevention of shortages, illegal spending of funds and inventory items, violations of financial and economic legislation.
3.8. Organization of work to ensure strict adherence to staff, financial and cash discipline, the legality of writing off shortages, accounts receivable and other losses from accounting accounts, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.
3.9. Drawing up a balance sheet and operational summary reports on income and expenses of funds, on the use of the budget, other accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities.
3.10. Providing methodological assistance to employees of the organization's departments on issues of accounting, control, reporting and economic analysis.
4.1. Accounting, within its competence, has the right:
4.1.1. Represent the organization in credit and other organizations in accordance with the established procedure on accounting and reporting issues.
4.1.2. Require and receive from the organization's divisions the provision of information and documents (data from analysis of economic activities, accounting, statistical and operational accounting, etc.) necessary to carry out work within the competence of the accounting department.
4.1.3. Monitor the accounting and financial activities of the organization's divisions.
4.1.4. Provide instructions to department heads and specialists on methods and forms for compiling reports and conducting analysis.
4.1.5. Instructions from the accounting department within the scope of the functions provided for in these Regulations are mandatory for management and execution by divisions of the organization.
4.1.6. Conduct independent correspondence with organizations on issues that fall within the competence of the accounting department and do not require approval from the head of the organization, in the prescribed manner.
4.1.7. Conduct and participate in meetings on issues within the competence of the accounting department.
4.2. The chief accountant has the right*:
4.2.1. Get acquainted with draft decisions of the organization's management regarding the activities of the accounting department.
4.2.2. Submit proposals for improvement of work related to the functions provided for by these Regulations for consideration by the organization’s management.
4.2.3. Within your competence, inform your immediate supervisor about all shortcomings in the activities of the organization (structural unit, individual employees) identified in the performance of their official duties, and make proposals for their elimination.
4.2.4. Involve specialists from the structural divisions of the organization in fulfilling the duties assigned to him in cases where this is provided for by the regulations on structural divisions, otherwise - with the permission of the head of the organization.
4.2.5. Request personally or on behalf of the immediate supervisor from heads of structural divisions, specialists, information and documents necessary to fulfill their official duties.
4.2.6. Sign and endorse documents within your competence.
4.2.7. Submit for consideration by the head of the organization proposals on the appointment, relocation, dismissal of accounting employees, proposals for their encouragement or the imposition of penalties on them.
4.2.8. Require the management of the organization to provide assistance in the performance of their official duties and rights.
_____________________
5. Relationships. Connections
The accounting department interacts with the following structural divisions of the organization:
With the department of labor organization and wages:
provides: information on actual accrued wages, the use of the material incentive fund, the expenditure of funds on social payments and benefits, and on the payment of dividends;
With the HR department:
presents: instructional materials on the organization of accounting and reporting; information and certificates arising from accounting: salary certificates for registration of pensions, benefits, etc.; information about the position held; confirmation (certificate) of work in this organization; copies of work records;
receives: established reporting in accordance with approved schedules, instructions and regulations; information on the movement of personnel (reception, transfer, relocation, dismissal); information on staff turnover; information on the number (appearance, payroll) of workers; draft orders on the admission, transfer, relocation, dismissal of financially responsible persons; time sheets, temporary disability certificates for payment;
With the marketing department:
presents: accounting and statistical data;
With the planning and economic department:
receives: a production plan for the year, quarter, month as a whole for the organization and individual structural divisions; reports on the implementation of plans by the organization as a whole and its individual structural divisions; planned cost of actually produced commercial products; technical and economic standards for material and labor costs, tariffs for work (services), planned prices for the main types of raw materials, materials, semi-finished products used in production, cost estimates of commercial products;
represents: accounting data necessary for economic planning, forecasting, and analysis of economic and financial activities; reporting on the use of the payroll fund by structural divisions and the organization as a whole; balance sheet and operational summary reports on income and expenses of funds, on the use of the budget, other accounting and statistical reporting; instructional and methodological materials necessary to provide methodological assistance on issues of accounting, control, reporting and economic analysis; results of economic analysis of the organization’s production and economic activities based on accounting data, statistical and operational reporting;
With the logistics department:
provides: information about unpaid invoices indicating the reasons; reporting data on the cost of materials and products consumed in production; invoices for acceptance; information about materials in transit;
receives: inventory sheets of material assets; data for collecting penalties, fines, and penalties from suppliers; opinions on claims made by suppliers; reporting data on the movement of materials, products, products and their balances at the end of each month;
With the sales department:
presents: data on the balances of finished products, statements of inventory results, information on insolvent customers, notices of the application of sanctions to buyers and customers;
With all departments:
provides: certificates, information, etc.;
receives: reports on the implementation of the plan of work and services, reports on the movement of basic materials, reports on the status of work in progress, orders, instructions, contracts, estimates.
6. Responsibility*
6.1. The chief accountant is responsible for:
Failure to perform (improper performance) of one’s official duties;
Failure to comply with internal labor regulations, rules and regulations of labor protection and fire safety;
Incorrect use and incomplete use of granted rights;
Poor performance of duties by employees subordinate to him;
Low performance and labor discipline of employees subordinate to him;
Causing material damage to the organization - in accordance with current legislation.
6.2. The responsibilities of other accounting employees are established by their job descriptions.
_____________________
* This section is included in the accounting regulations if a job description for the chief accountant is not developed.
Note. The accounting regulations are drawn up in accordance with the requirements of State Standard RB 6.38-2004 “Unified documentation systems. System of organizational and administrative documentation. Requirements for the preparation of documents" (approved by Resolution of the Committee on Standardization, Metrology and Certification under the Council of Ministers of the Republic of Belarus dated December 21, 2004 No. 69).
I APPROVED
Director of JSC "___________"
Full name
"____"___________20__
REGULATIONS ON ACCOUNTING
1. General provisions
1.1. Accounting is an independent structural division of CJSC "____________".
1.2. Accounting is created and liquidated by order of the head of the organization.
1.3. The accounting department is headed by the chief accountant, appointed to the position by order of the head of the organization.
1.4. During the absence of the chief accountant, the accounting department is managed by the deputy chief accountant.
1.5. Accounting employees are appointed and dismissed from their positions by order of the head of the organization on the recommendation of the chief accountant.
1.6. The chief accountant is appointed and dismissed from his position by order of the head of the organization.
1.7. In its activities, the accounting department is guided by:
– current legislation of the Russian Federation and regulatory documentation,
extending to accounting activities;
– the organization’s charter;
– accounting policies;
– these Regulations;
– other local acts of the organization.
2. Structure
2.1. The structure and staffing of the accounting department is approved by the head of the organization upon the recommendation of the chief accountant and in agreement with the head of the human resources department.
2.2. The distribution of responsibilities among accounting employees is made by the chief accountant.
3. Objectives
3.1. Formation of complete and reliable information about the organization’s activities and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization’s property, as well as external users - investors, creditors and other users of financial statements.
3.2. Providing information necessary for internal and external users of accounting statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their feasibility, the presence and movement of property and liabilities, the use of material, labor and financial resources in accordance with approved norms, standards and estimates.
3.3. Preventing negative results of the organization’s economic activities and identifying internal reserves to ensure its financial
sustainability.
4. Functions
4.1. Formation of accounting policies in accordance with the legislation on accounting and taxation based on the structure and characteristics of the organization’s activities, the need to ensure its financial stability.
4.2. Work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to formalize business transactions for which standard forms are not provided.
4.3. Development of internal accounting document forms.
4.4. Ensuring the order of inventory taking.
4.5. Control over business transactions.
4.6. Ensuring compliance with accounting information processing technology and document flow procedures.
4.7. Development and implementation of measures aimed at strengthening financial discipline.
4.8. Accounting for property, liabilities and business transactions, incoming fixed assets, inventory and cash, etc.
4.9. Timely reflection in the accounting accounts of transactions related to the movement of fixed assets, inventory and cash, etc.
4.10. Accounting for production and distribution costs, execution of cost estimates, sales of products, performance of work (services), results of the organization’s economic and financial activities, as well as financial, settlement and credit transactions.
4.11 Timely and correct execution of documents.
4.12. Drawing up economically sound reporting cost estimates
products, work (services) performed.
4.13. Ensuring timely and complete payroll payments.
4.14. Correct calculation and transfer of taxes and fees to budgets, insurance contributions to state extra-budgetary funds, payments to banks, funds to finance capital investments, etc.
4.15. Repayment of debts to banks on loans and credits on time.
4.16. Allocation of funds for material incentives for employees of the organization.
4.17. Participation in conducting an economic analysis of the economic and financial activities of an organization based on accounting and reporting data in order to identify on-farm reserves, eliminate losses and non-production costs.
4.18. Taking measures to prevent shortages, illegal spending of funds and inventory, violations of financial and economic legislation.
4.19 Participation in the preparation of materials on shortages and thefts of funds and inventory items, transfer, if necessary, of these materials to investigative and judicial authorities.
4.20. Taking measures to accumulate financial resources to ensure the financial sustainability of the organization.
4.21 Interaction with banks on the placement of available funds on bank deposits, control over accounting transactions with deposit and loan agreements, securities.
4.22. Ensuring strict adherence to staffing, financial and cash discipline, estimates of administrative, economic and other expenses, the legality of writing off shortages, accounts receivable and other losses from accounting accounts, safety
accounting documents, registration and delivery of them in the prescribed manner to the archive.
4.23. Development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology.
4.24. Drawing up a balance sheet and operational summary reports on income and expenses of funds, on the use of the budget, other accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities.
4.25. Control by the chief accountant:
– compliance with the established rules for processing the acceptance and release of inventory items;
– correct expenditure of the wage fund, strict adherence to staffing, financial and cash discipline;
– compliance with the established rules for conducting inventories of funds, inventories, fixed assets, settlements and payment obligations;
– collection of receivables and payables in a timely manner, compliance with payment discipline;
– the legality of writing off shortages, receivables and other losses from balance sheets.
4.26. Review and signing by the chief accountant of documents serving as the basis for the acceptance and issuance of funds and inventory, as well as credit and settlement obligations.
4.27. Review and endorsement by the chief accountant of contracts and agreements concluded by the organization for the receipt or release of inventory and for the performance of work and services, as well as orders and instructions on the establishment of employees
official salaries, bonus provisions.
5. Rights
5.1. Accounting has the following rights.
5.1.1. Require all departments of the organization to comply with the procedure for processing transactions and submitting the necessary documents and information within the established time limits.
5.1.2. Require the heads of the organization's structural divisions and individual specialists to take measures aimed at increasing the efficiency of using the organization's funds, ensuring the safety of the organization's property, ensuring the correct organization of accounting and control.
5.1.3. Check in the structural divisions of the organization compliance with the established procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables.
5.1.4. Make proposals to the management of the organization to bring officials to material and disciplinary liability based on the results of inspections.
5.1.5. Do not accept for execution and registration documents on transactions that contradict the law and the established procedure for the acceptance, storage and expenditure of funds, inventory and other valuables, as well as without the appropriate order of the director of the organization and the head of the legal department.
5.1.6. Conduct correspondence on accounting and reporting issues, as well as other issues that are within the competence of the accounting department and do not require approval from the head of the organization.
5.1.7. Represent in the prescribed manner on behalf of the organization on issues within the competence of the accounting department, in relations with tax, financial authorities, bodies of state extra-budgetary funds, banks,
credit institutions, other government organizations, as well as other organizations and institutions.
5.1.8. In agreement with the head of the organization, engage experts and specialists in the field of accounting for consultations, preparation of opinions, recommendations and proposals.
5.1.9. Provide instructions to the structural divisions of the organization on issues falling within the competence of the accounting department and arising from the functions listed in these Regulations.
5.1.10. Request and receive materials and information necessary for the activities of the accounting department from the structural divisions of the organization.
5.1.11. Apply and receive from the structural divisions of the organization, state enterprises and institutions the necessary methodological, legal and consulting assistance in performing the tasks assigned to the accounting department.
5.1.12. Provide explanations and recommendations on issues within the competence of the accounting department.
5.2. The chief accountant has the following rights.
5.2.1. If illegal actions of officials are detected, report them to the head of the organization for action.
5.2.2. Make proposals to the management of the organization on the relocation of accounting department employees, their rewards for successful work, as well as proposals on the imposition of disciplinary sanctions on employees who violate labor discipline.
5.2.3. Give or refuse consent regarding the appointment, dismissal and relocation of accounting employees.
5.2.4. Apply, in agreement with the head of the organization, incentives or penalties. Penalty measures may be applied when an accounting employee repeatedly made a mistake that led to financial losses for the organization, or leaked confidential information.
5.2.5. Accounting requirements regarding the procedure for processing transactions and submitting necessary documents and information to the accounting department are mandatory for all divisions of the organization.
6. Responsibility
6.1. Responsibility for the proper and timely performance of the functions provided for by these Regulations lies with the chief accountant and other accounting employees (within the limits of the duties assigned to them by law, official
instructions and immediate supervisors).
6.2. The chief accountant is personally responsible for:
– compliance with current legislation in the process of accounting management;
– organizing the activities of the accounting department to perform the tasks and functions assigned to the accounting department;
– compliance by accounting employees with production and labor discipline;
– organization in the accounting department of prompt and high-quality preparation of documents, record keeping in accordance with current rules and instructions;
– ensuring the safety of property in the accounting department and compliance with fire safety rules;
– compilation, approval and presentation of reliable information about production activities;
– timely and high-quality execution of orders from the manager;
– compliance with the current legislation of the orders, instructions, regulations and other documents endorsed (signed) by him.
The responsibilities of other accounting employees are established by appropriate instructions.
7. Final provisions
7.1. This document is valid until revised.
AGREED:
Chief accountant ______________ Full name
Head of HR Department ______________ Full name
Head of Legal Department ______________ Full name
Turn of the last sheet
In these Regulations, _________ sheets are numbered, laced and stamped.
Director ______________ Full name
Such a document is not mandatory.
It can be drawn up for clear interaction with other services of the organization, delegation of authority and responsibility of accounting employees.
The legislation does not provide for a standard form of accounting regulations, so the employer determines its structure independently. You can see a sample in the response file.
Rationale
From forms
Accounting Regulations
REGULATIONS ON ACCOUNTING
1. General provisions
1.1. Accounting is an independent structural unit organizations
« Alpha» .
1.2. Accounting is created and liquidated by order of the head of the organization.
1.3. The accounting department is headed by the chief accountant, appointed to the position by order of the head of the organization.
1.4. During the absence of the chief accountant, the accounting department is managed by the deputy chief accountant.
1.5. Accounting employees are appointed and dismissed from their positions by order of the head of the organization on the recommendation of the chief accountant.
1.6. The chief accountant is appointed and dismissed from his position by order of the head of the organization.
1.7. In its activities, the accounting department is guided by:
– the current legislation of Russia and regulatory documentation covering the activities of accounting, standards in the field of accounting regulation;
– the organization’s charter;
– accounting policies;
– this provision;
– other local acts of the organization.
2. Structure
2.1. The structure and staffing of the accounting department is approved by the head
organization on the recommendation of the chief accountant and in agreement with the head of the department
frames.
2.2. The distribution of responsibilities between accounting employees is carried out
chief accountant.
3. Objectives
3.1. Implementation of internal control of the facts of economic life within the competence of accounting employees.
3.2. Generating complete and reliable information about the organization’s activities and its property status, necessary for internal users of accounting (financial) statements - managers, founders, owners of the organization’s property, as well as external users - investors, creditors and other users of accounting (financial) statements.
3.3. Providing information needed by internal and external users
accounting reports to monitor compliance with Russian legislation
Federations when carrying out transactions, events, operations related to activities
organizations, their feasibility, the presence and movement of property and liabilities,
use of material, labor and financial resources in accordance with
approved norms, standards and estimates.
3.4. Preventing negative organizational performance and
identification of intra-economic reserves to ensure its financial stability.
4. Functions
4.1. Formation of accounting policies in accordance with legislation on
accounting and taxation based on the structure and features
activities of the organization, the need to ensure its financial stability.
4.2. Work on the preparation and adoption of the working chart of accounts, primary forms
accounting documents used to document facts of economic life,
accounting registers.
4.3. Development of forms of internal accounting (financial) reporting documents.
4.4. Ensuring the procedure for conducting inventories of assets and liabilities.
4.5. Ensuring compliance with accounting information processing technology and
document flow procedure.
4.6. Continuous accounting of assets, liabilities, facts of economic life, sources of financing the organization’s activities, income, expenses, and other accounting objects established by federal standards.
4.6.1. Timely reflection in the accounting accounts of transactions related to the movement of fixed assets, inventory and cash, etc.
4.6.2. Accounting for production and distribution costs, execution of cost estimates, sales of products, performance of work (services), results of the organization’s activities, as well as financial, settlement and credit transactions.
4.7. Timely and correct preparation of documents for organization and maintenance
accounting, ensuring their safety, registration and delivery in the prescribed manner to the archive.
4.8. Drawing up economically sound reporting calculations of the cost of products and work (services) performed.
4.9. Ensuring timely and complete payroll payments.
4.10. Correct calculation and transfer of taxes and fees to budgets, insurance contributions to state extra-budgetary funds, payments to banks, funds to finance capital investments, etc.
4.11. Repayment of debts to banks on loans and credits on time.
4.12. Allocation of funds for material incentives for employees of the organization.
4.13. Participation, along with other services, in conducting economic analysis
economic and financial activities of the organization according to accounting data and
reporting in order to identify intra-economic reserves, eliminate losses and
non-production costs.
4.14. Participation in the preparation of materials on shortages and thefts of funds and inventory items, transfer, if necessary, of these materials to investigative and judicial authorities.
4.15. Participation, along with the manager, in the placement of available funds on bank deposits, control over the conduct of accounting operations with deposit and loan agreements, and securities.
4.16. Ensuring strict adherence to estimates of administrative, economic and other expenses, the legality of writing off shortages, accounts receivable and other losses from accounting accounts,
4.17. Control of cash discipline by authorized accounting employees in
within the competence established by the job description and regulations of the Bank
Russia.
4.18. Drawing up a balance sheet and operational summary reports on income and expenses of funds, on the use of the budget, other accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities.
4.19. Review and approval by the chief accountant of employees as the basis for the acceptance and issuance of funds, contracts and agreements concluded by the organization for the receipt or release of inventory and for the performance of work and services, as well as
documents established in accordance with paragraphs 4.2–4.3 of these regulations.
5. Rights
5.1. Accounting has the following rights.
5.1.1. Require all departments of the organization to comply with the procedure for processing transactions and submitting the necessary documents and information within the established time limits.
5.1.2. Require the heads of the organization's structural divisions and individual specialists to take measures aimed at ensuring the correct organization of accounting.
5.1.3. Make proposals to the management of the organization regarding the involvement of financial
and disciplinary liability of officials based on the results of inspections.
5.1.4. Do not accept for execution and registration documents on transactions that
contradict the law and the established procedure for accepting, storing and spending funds, inventory and other valuables, as well as without the appropriate order of the director of the organization and the head of the legal department.
5.1.5. Conduct correspondence on accounting and reporting issues, as well as other issues that are within the competence of the accounting department and do not require approval from the head of the organization.
5.1.6. Represent in the prescribed manner on behalf of the organization on issues within the competence of the accounting department in relations with tax, financial authorities, bodies of state extra-budgetary funds, banks, credit institutions, other government organizations, as well as other organizations and institutions.
5.1.7. In agreement with the head of the organization, engage experts and specialists in the field of accounting for consultations, preparation of opinions, recommendations and proposals.
5.1.8. Provide instructions to the structural divisions of the organization on issues falling within the competence of the accounting department and arising from the functions listed in these Regulations.
5.1.9. Request and receive materials and information necessary for activities
accounting, from structural divisions of the organization.
5.1.10. Apply and receive from the structural divisions of the organization, state enterprises and institutions the necessary methodological, legal and consulting assistance in performing the tasks assigned to the accounting department.
5.2. The chief accountant has the following rights.
5.2.1. If illegal actions of officials are detected, report them to the head of the organization for action.
5.2.2. Make proposals to the management of the organization regarding the relocation of employees
accounting departments, their encouragement for successful work, as well as proposals for imposing
disciplinary sanctions against employees who violate labor discipline.
5.2.3. Coordinate with the manager the appointment, dismissal and relocation of accounting department employees.
5.2.4. Apply, in agreement with the head of the organization, incentives or penalties. Penalty measures may be applied when an accounting employee repeatedly made a mistake that led to financial losses for the organization, or leaked confidential information.
5.2.5. Present disagreements to the head of the organization regarding accounting.
5.2.6. Follow the written instructions of the head of the organization in case of disagreements between the head and the chief accountant regarding accounting.
5.2.7. Accounting requirements regarding the procedure for processing transactions and submitting necessary documents and information to the accounting department are mandatory for all divisions of the organization.
6. Responsibility
6.1. Accounting employees are responsible for the proper and timely
performing the functions provided for by these regulations, within the limits of the duties assigned to them by job descriptions and immediate supervisors.
7. Final provisions
7.1. This document is valid until revised.
AGREED:
Chief accountant ________________ A .WITH. Glebova
09.01.2014
Head of HR Department ________________ E.E. Gromova
09.01.2014
Head of Legal Department ________________ P.A. Bespalov
09.01.2014
Turn of the last sheet
In this provision, numbered, laced and sealed four
leaf.
Director ________________ A.V. Lviv
09.01.2014
M.P.
How to develop Accounting Regulations and write clear instructions for workplaces
What documents regulate the activities of accounting? First of all, these are the Regulations on the department and job descriptions of employees.* Another very important and at the same time very rarely used document in work is the instructions for the workplace. Unfortunately, often all these papers are created according to the principle of “it’s the way it’s supposed to be” or “so it should be.” We wrote it, approved it with management, put it in a beautiful folder and put it on the shelf. In this article we will talk about what these documents are needed for and how to make them a living tool that will help bring order to your accounting department.
How to write a Regulation on Accounting
Before developing the Accounting Regulations, you need to understand what it will be used for. There are three main goals - to determine the place of accounting in the company, to form the structure of the department and to develop a motivation system.*
What does it mean to determine the place of accounting in a company? Delineate powers with other departments as clearly as possible. Let's assume that two departments work with accounts receivable - the accounting department and the sales department. The Accounting Regulations must indicate that it only provides information on the existence of accounts receivable. And in the Regulations on the sales department - that this department is responsible for collecting such debt from counterparties on the basis of information received from the accounting department. The division of powers is recorded in the “Interactions and Communications” section. For effective work, it is necessary that all regulations on the divisions and departments of the company are drawn up and adjusted simultaneously and do not contradict each other.
The section of the Regulations, called “Unit Functions,” will help you formulate the structure of the accounting department. Let's say the accounting department is entrusted with the task of transforming reporting under RAS into IFRS. Then the chief accountant should have a staffing position: “deputy chief accountant according to IFRS.”
The accounting functions described in detail in the Regulations also serve as a source of information when developing a motivation system. In companies where a system of key performance indicators has been implemented, the size of bonuses consists of three components: the results of the work of a specific employee, the results of the work of the department and the results of the company’s work. The department's performance indicators must be 100 percent consistent with the list of accounting functions prescribed in the Regulations.
This Regulation on Accounting reveals the main functions and tasks of the accounting department of an enterprise, as well as the rights and responsibilities of the accounting department.
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1. General provisions
1.1. This Regulation on the accounting department of the Financial Department of the Company (hereinafter referred to as the Department) is an internal document of the Company that defines the legal status, tasks and functions, structure and procedure for formation, rights and responsibilities of the Accounting Department.
1.2. Accounting is a structural unit of the Department and reports to the Chief Accountant, as well as the Financial Director of the Company in accordance with the organizational structure of the Company and the order of the General Director of the Company.
1.3. The accounting department in its activities is guided by the legislation of the Russian Federation, the Charter of the Company, decisions of the Board of Directors of the Company, internal documents of the Company, instructions of the Chief Accountant, Financial Director and these Regulations.
1.4. The accounting department interacts with structural divisions in the manner determined by the Company’s internal documents.
2. Main tasks of accounting
2.1. Maintaining reliable accounting, tax and management records of the financial and economic activities of the Company.
2.2. Formation and submission of accounting, tax and management reporting of the financial and economic activities of the Company.
2.3. Interaction with state tax and other authorities within the limits of their competence.
2.4. Interaction with counterparties and financial organizations within their competence.
2.5. Making payments in cash and non-cash form in the manner determined by the Company’s internal documents.
2.6. Tax planning. Monitoring of current legislative and regulatory documents.
3. Basic functions of accounting
3.1. Formation of accounting and tax policies in accordance with current legislationvom and the needs of the Company;
3.2. Preparation and adoption of a chart of accounts, forms of primary accounting documents used for registration of business transactions, development of forms of internal accounting documents;
3.3. Timely provision of complete and reliable accounting and management informationinformation about the activities of the Company, its property status, income and expenses;
3.4. Implementation of activities aimed at strengthening financial discipline;
3.5. Accounting for all business transactions of the Company;
3.6. Accounting for the execution of the Company's budgets;
3.7. Tax accounting of the Company, preparation and timely submission oflog and other reporting required by law;
(name of employer) | (approval stamp) |
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| REGULATIONS ON ACCOUNTING | ||||||
(a note indicating that the opinion of the representative body of employees was taken into account) |
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1. General provisions
1.1.Accounting is an independent structural unit of the organization.
1.2. Accounting is formed by order of the director of the organization.
1.3. The accounting department is liquidated by order of the director of the organization.
1.4. The accounting department is headed by the chief accountant, who is appointed by the director of the organization and reports directly to the director of the organization.
1.5. Accounting employees are hired and transferred to positions in the accounting department by the director of the organization on the recommendation of the chief accountant.
1.6. Accounting in its activities is guided by:
Current legislative and regulatory acts;
Charter of the organization;
This provision;
________________________.
1.7. During the absence of Accounting Department employees (business trip, illness, vacation, etc.), their duties are performed by persons appointed in accordance with the established procedure, who acquire the corresponding rights and obligations and are responsible for the improper performance of their duties.
1.8. Accounting has its own seal.
1.9. ___________________________________________________________________
2. Accounting structure
2.1. The structure and number of the Accounting Department is determined by the director of the organization by order in agreement with the chief accountant and the personnel department.
2.2. The accounting department consists of one structural unit headed by the chief accountant.
2.3. The distribution of responsibilities of Accounting Department employees and approval of their job descriptions is carried out by the chief accountant in agreement with the director of the organization, ______________________________.
3. Tasks and functions of Accounting
3.1. Accounting tasks:
3.1.1. Formation of complete and reliable information (including accounting and tax reporting) about the activities of the organization, its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization’s property, as well as external users - investors, creditors and other users of financial statements;
3.1.2. Providing information necessary for internal and external users of accounting statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their feasibility, the availability and movement of property and liabilities, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
3.1.3. Preventing negative results from the organization’s economic activities and identifying internal reserves to ensure its financial stability.
3.2. Accounting functions:
3.2.1 Formation of accounting policies in accordance with accounting legislation and based on the structure and characteristics of the organization’s activities, the need to ensure its financial stability;
3.2.2. Work on the preparation and adoption of a working chart of accounts, forms of primary accounting documents used to formalize business transactions for which standard forms are not provided;
3.2.3. Development of internal accounting document forms;
3.2.4. Ensuring the procedure for conducting inventories;
3.2.5. Control over business transactions;
3.2.6. Ensuring compliance with accounting information processing technology and document flow procedures;
3.2.7.Organization of accounting and reporting at the enterprise and in its divisions based on maximum centralization of accounting and computing work and the use of modern technical means and information technologies, progressive forms and methods of accounting and control;
3.2.8. Formation and timely provision of complete and reliable accounting information about the activities of the enterprise, its property status, income and expenses;
3.2.9. Development and implementation of measures aimed at strengthening financial discipline;
3.2.10. Accounting for property, liabilities and business transactions, incoming fixed assets, inventory and cash;
3.2.11. Timely reflection in the accounting accounts of transactions related to the movement of fixed assets, inventory and cash;
3.2.12. Accounting for production and distribution costs, execution of cost estimates, sales of products, performance of work (services), results of economic and financial activities of the enterprise, as well as financial, settlement and credit transactions;
3.2.13. Timely and correct execution of documents;
3.2.14. Ensuring payroll payments;
3.2.15. Correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance contributions to state extra-budgetary social funds, payments to banking institutions, funds for financing capital investments;
3.2.16. Participation in conducting an economic analysis of the economic and financial activities of an enterprise based on accounting and reporting data in order to identify on-farm reserves, eliminate losses and non-production costs;
3.2.17. Taking measures to prevent shortages, illegal spending of funds and inventory, violations of financial and economic legislation;
3.2.18. Participation in the preparation of materials on shortages and thefts of funds and inventory items, transfer, if necessary, of these materials to investigative and judicial authorities;
3.2.19. Ensuring strict adherence to financial and cash discipline, the legality of writing off shortages, accounts receivable and other losses from accounting accounts, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive;
3.2.20. Development and implementation of rational planning and accounting documentation, progressive forms and methods of accounting based on the use of modern computer technology;
3.2.21. Drawing up a balance sheet and operational summary reports on income and expenses of funds, other accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities;
3.2.22. Checking the organization of accounting and reporting in the production (structural) divisions of the organization;
3.2.23. Review and signing by the chief accountant of documents serving as the basis for the acceptance and issuance of funds and inventory, as well as credit and settlement obligations;
3.2.24. Review and endorsement by the chief accountant of contracts and agreements concluded by the enterprise for the receipt or release of inventory and for the performance of work and services, as well as orders and instructions on establishing official salaries for employees, salary bonuses, bonus provisions, etc.
4. Rights of Accounting:
4.1. Require all structural divisions of the organization to comply with the procedure for processing transactions and providing the necessary documents and information
4.2. Require the heads of the organization's structural divisions and individual specialists to take measures aimed at increasing the efficiency of using the organization's funds, ensuring the safety of the enterprise's property, and ensuring the correct organization of accounting;
4.3. Check in the structural divisions of the organization compliance with the established procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables;
4.4. Do not accept for execution and registration documents on transactions that contradict the law and the established procedure for the acceptance, storage and expenditure of funds, inventory and other valuables, as well as without a corresponding order from the director of the organization;
4.5. Provide employees of the department(s) ___________________ with instructions on issues within the competence of the Accounting Department, in accordance with their job descriptions.
4.6. Participate in meetings of the organization, including on issues within the competence of the Accounting Department.
4.7. Request from other structural divisions of the organization information, documents and materials related to the activities of the Accounting Department and necessary for the proper performance of its functions.
4.8. Conduct correspondence with state authorities and local governments, with other structural divisions of the organization and with other organizations on issues within the competence of the Accounting Department and not requiring approval from the management of the organization.
4.9. Represent on behalf of the organization in relations with state authorities and local governments, with other organizations on issues within the competence of the Accounting Department and not requiring approval from the management of the organization.
4.10. Get acquainted with draft management decisions regarding the work of the Accounting Department.
4.11. Endorse the following documents developed by the organization:
4.12. Submit for consideration by management proposals to improve the work of the Accounting Department, ideas on the application of incentives and penalties to the employees of the Accounting Department, and bringing the organization’s employees to financial liability.
5. Relationships with departments of the organization
To implement the assigned tasks and perform the functions, the Accounting Department interacts with the structural divisions of the organization on the following issues:
5.1. With the director of the organization:
Accounting represents: drafts of a working chart of accounts, forms of primary accounting documents used to formalize business transactions for which standard forms are not provided, forms of internal accounting reporting documents; reliable information about the activities of the organization; data on accounting of property, liabilities and business transactions, incoming fixed assets, inventory and funds of the organization.
The accounting department receives: signed orders, instructions, protocols, letters and other documents, approved regulatory and instructional documents, tasks and instructions related to the implementation of the functions assigned to the accounting department.
5.2. With departments of the organization:
Accounting presents: drafts of a working chart of accounts, forms of primary accounting documents used to formalize business transactions for which standard forms are not provided, forms of internal accounting documents; economic analysis of the economic and financial activities of the organization,
The accounting department receives: data on the financial and economic activities of the organization and divisions, duly certified copies of concluded contracts, other documents, information and reference materials,
5.3. The Accounting Department interacts with the legal department on the following issues:
Familiarization with changes in current legislation;
Explanations of current legislation and the procedure for its application;
Preparation of documents for claim collection of receivables;
Preparation of documents to defend the organization’s position in legal disputes;
-_________________________________________________________________.
5.4. Accounting interacts with the HR department on the following issues:
Recruitment and training of personnel for the Accounting Department;
Labor discipline, application of incentives and penalties to employees, bringing to financial liability;
Motivation and certification of Accounting personnel;
- ____________________________________________
5.5. From _____________________________________ - on questions:
(name of position or department)
Receipts ___________________________________,
Providing ______________________________,
-____________________________________________.
6. Responsibility
6.1. The chief accountant is responsible for improper performance of the duties of the Accounting Department.
6.2. The degree of responsibility of other employees is established by job descriptions.
6.3. The Chief Accountant, as well as the Accounting Department employees, are responsible for:
Providing management and structural divisions of the organization with inaccurate information about the work of the Accounting Department and the organization, within the competence of the Accounting Department,
Providing state authorities, local governments, and other organizations with inaccurate information about the work of the Accounting Department and the organization and information within the competence of the Accounting Department,
Unfair performance of official duties,
Violation of production and labor discipline;
Failure to comply with the Charter, local regulations of the organization and job descriptions;
Failure to ensure the safety of property entrusted to the Accounting Department;
Signatures, visa approvals