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The role and significance of the organization's accounting policies. The importance of accounting policies in the organization of accounting. Conditions for the formation of accounting policies

05.02.2024

As stated in PBU 1/98 “Accounting Policy of an Organization”, the accounting policy of an organization is a set of methods for maintaining accounting records, namely primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. An enterprise's accounting policy is a document that every enterprise must have. Each organization must independently develop an accounting policy, because the legislation of the Russian Federation allows the use of different accounting methods in relation to the same objects.

The accounting policy must necessarily contain: a working chart of accounts for accounting at the enterprise; forms of primary documents; procedure for conducting inventories (timing, reasons); methods for assessing assets and liabilities; document flow rules; the procedure for monitoring business transactions (who endorses primary documents, responsible executors, etc.).

The accounting policy is developed by the chief accountant no later than 90 days from the date of state registration of the enterprise. It is approved by the manager and sent to the tax office before the first publication of the financial statements.

The choice of accounting policy depends on the specifics of the organization, management features, commercial activities, current and long-term goals. The accounting policy is influenced by tax conditions, benefits, the monetary policy of the state, the nature of ownership, forms of ownership, personnel qualifications and other factors. The choice of one of the options for accounting methods for specific transactions proposed by regulatory documents, independent development of accounting methods and justification for deviations from the requirements of regulatory documents constitute accounting policy of the organization.

The chief accountant, reporting directly to the head of the organization, is responsible for the formation of accounting policies. According to paragraph 3 of Art. 6 of the Law of the Russian Federation of November 21, 1996 N 129-FZ “On Accounting” is the person responsible for the organization and state of accounting in the organization, and in accordance with paragraph 1 of Art. 6 of this Law, the head of the organization acts and approves the accounting policy by his order or regulation. Thus, the Law makes the head of the enterprise responsible for the content of the accounting policy; it is the signature of the head that makes the order on the accounting policy a guide to action.

Part 2. Analysis

4. The importance of economic analysis in production management and development prospects.

Topic 2. Subject and method of economic analysis

    Subject and tasks of economic analysis.

    Users of economic analysis results

    The concept of the method of economic analysis.

    Stages of economic analysis.

Topic 3. Types of economic analysis

      Typology of types of economic analysis.

      Classification of types of analysis according to the method of studying objects.

      Financial and management analysis.

Topic 4.Methods and techniques of economic analysis

1. Basic methods of economic analysis

2. Basic techniques of economic analysis

3. Methods (techniques) of factor analysis

Topic 5. Economic and mathematical methods of analysis

          Classification of economic and mathematical methods.

          Economic and mathematical modeling.

Topic 5. Information support for economic analysis

    The concept of economic information and its classification.

    Accounting statements as a source of information base.

    Requirements for economic information.

    System of economic indicators.

Topic 6. Methodology for comprehensive analysis of economic activities

                Methodology for comprehensive analysis of economic activity .

                Assessment of the property status of an enterprise

                Vertical and horizontal analysis.

4. Analysis of liquidity and financial balance between assets and liabilities.

Topic 8. Search for reserves for increasing production efficiency

        Classification of reserves

        Methodology for calculating reserves.

Topic 9. History and prospects for the development of economic analysis

1. Stages of the emergence and development of economic analysis.

2. Prospects for the development of economic analysis in market conditions.

Topic 1. Scientific foundations of economic analysis

1. The concept of economic analysis.

2. Basic principles of economic analysis.

3. The place of economic analysis in the system of economic sciences.

4. The importance of economic analysis in production management.

    The concept of economic analysis.

Economic analysis is a set of procedures by which the current state of an organization is assessed, significant connections and characteristics are identified, and the future development of the organization is predicted in the most significant aspects of activity: financial, production, market. Economic analysis, reducing the degree of uncertainty and being the basis for making management decisions, should provide the development of recommendations for improving the activities of the organization in order to improve its financial results, reduce risk and increase market value.

Analysis is a way of understanding objects and phenomena in the environment, based on dividing the whole into its component parts and studying them in all their variety of connections and dependencies. Analysis acts in unity with the concept of synthesis - the combination of previously dismembered parts of the object being studied into a single whole in order to obtain knowledge about the whole. In addition to analysis and synthesis, methods of scientific research include induction, deduction, modeling, experiment, etc.

Economic analysis as a science is a system of specialized knowledge about research methods and techniques used to process and analyze economic information about the activities of enterprises. Economic analysis as a practice is a type of management activity that precedes the adoption of management decisions and comes down to justifying these decisions on the basis of available information. Macroeconomic analysis studies economic phenomena and processes at the level of the global and national economy, industries. Microeconomic analysis studies these processes and phenomena at the level of individual business entities.

Along with planning, accounting and control, analysis is a basic management function. This is where performance assessment and management decision-making begin and end.

Developing a management decision is one of the main tasks of the management process. Economic analysis presents accounting and other information suitable for decision making. Economic analysis performs a supporting function in the decision-making process. Without a qualitative analysis, it is impossible to achieve the effectiveness of an enterprise management system.

Allows you to establish the basic patterns of enterprise development, identify external and internal factors, and is a tool for sound planning;

Promotes better use of resources, identifying untapped opportunities, reserves and ways to implement them;

Influences the improvement of the management system, revealing its shortcomings, indicating ways to improve the organization of management.

Concept and meaning of accounting policies

In accounting, the accounting policy of an organization is understood as the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. This definition is given both in PBU 1/98 “Accounting Policies of an Organization” and in PBU 1/2008, which comes into force in 2009.

For tax purposes, accounting policy is defined (hereinafter referred to as the Tax Code of the Russian Federation) as the set of methods (methods) permitted by the Code for determining income and (or) expenses, their recognition, assessment and distribution, as well as taking into account other indicators of financial and economic activity necessary for tax purposes, chosen by the taxpayer. taxpayer.

The role of accounting policy in organizing the entire accounting process is extremely large. This is due to the fact that the current regulatory legal acts in some cases allow a legal entity to choose a method of organizing accounting from several defined by the relevant regulatory legal act, and sometimes even establish the obligation to develop the appropriate procedure independently. As a “classic” example of the latter situation, we can name the taxpayer’s obligation established in clause 7 to keep separate records when combining UTII and another taxation regime(s), when the legislator has not indicated at all how and on the basis of what indicators such separate accounting should be organized .

In this regard, the accounting policy of the organization performs several functions at once.
Firstly, the accounting policy is a guide to the organization and maintenance of accounting within the company - the rules established for all employees of the organization participating in the accounting process. This function becomes especially relevant for organizations that have separate divisions that independently keep records of the results of their financial and economic activities. In this case, high-quality accounting policies are often the only way to properly organize unified accounting.

Secondly, a well-formed accounting policy is a very powerful argument for preventing or at least resolving disputes with the tax authorities in your favor. It is no secret that the more detailed (if there are no contradictions with current legislation) the accounting policy defines the rules for keeping records in each specific case, the more difficult it is for inspectors to challenge the legality of their application.

Finally, thirdly, accounting policy is often a powerful optimization tool. It is appropriate to note here that accounting policies can ensure not only optimization of taxation, but also, in many cases, optimization of the accounting process in terms of reducing its labor intensity, improving the quality of presentation and grouping of accounting information, etc. For example, the application of the same rules for the formation of the cost of goods in accounting and tax accounting by including in the purchase price of purchased goods the costs associated with their acquisition (based on ), allows you to conduct accounting and tax accounting simultaneously and at the same time avoid the need to apply PBU 18/02 “Accounting for corporate income tax calculations”, which potentially carries an increased risk of making errors.

Development and adoption of accounting policies

An accounting policy is a comprehensive document that, however, concerns only one aspect of organizing the accounting process - accounting methodology. It should be remembered that paragraph 3 of Art. 6 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as the Law) and defines lists of documents approved either simultaneously with the accounting policy or as appendices to it. It includes:

  • a working chart of accounts containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;
  • forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal accounting reporting;
  • the procedure for conducting an inventory and methods for assessing types of property and liabilities;
  • document flow rules and accounting information processing technology;
  • the procedure for monitoring business transactions, as well as other decisions necessary for organizing accounting;
  • forms of tax accounting registers and the procedure for reflecting analytical tax accounting data and data from primary accounting documents in them.

Based on established practice, the working chart of accounts is usually approved as an annex to the accounting policies. As required by law, tax register forms are also annexed to it. The remaining documents mentioned are more often approved as independent local regulations. This is due to the fact that, traditionally, the accounting policy, together with the working chart of accounts that ensures its implementation, is approved for each financial year before its start. At the same time, the document flow schedule, forms of primary accounting documents, inventory procedures and other similar “system” documents used from year to year do not change, but are only adjusted if necessary.

The person responsible for developing the accounting policy of the organization is its chief accountant (clause 2 of Article 7 of the Law) or another person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining accounting records (clause 4 of PBU 1/2008).
The accounting policy is approved by the internal administrative document of the organization (clause 3 of article 6 of the Law, clause 12) - this is, as a rule, an order or instruction of its head. Similar documents put into effect other documents approved along with it.

It is no secret that in practice, tax officials require the submission of accounting policies for the next year simultaneously with the submission of annual reports for the previous year. However, it should be remembered that the legislation does not contain such a requirement, therefore the taxpayer is not obliged to fulfill it - the taxpayer can submit it to the tax authority without its special requirement only in the form of his good will.

Changes in accounting policies in 2009

Every year, when approving the accounting policy for the next financial year, the chief accountant monitors changes that have occurred in current regulations that affect the accounting procedure and, accordingly, the content of the accounting policy.

Let us recall that both the Law and the Accounting Regulations “Accounting Policies of the Organization” establish the principle of consistency of accounting policies. However, a change in legislation is sufficient and, moreover, the most common basis for the associated adjustment of accounting policies.

Let us briefly consider the main changes that have occurred to date, which should be taken into account when developing the organization's accounting policy - both for accounting and tax purposes - for 2009.

New PBU on accounting policies.

Order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n approved the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008), which comes into force on January 1, 2009. In general, this provision is similar to the previous one, currently in force, PBU 1/98, but also contains a number of innovations.

Firstly, in contrast to the previously existing procedure, the accounting policy of an organization may change not from the beginning of the year, if this is due to the reason for such a change (clause 12 of PBU 1/2008). This change normatively consolidates an order that has actually been used for quite a long time. Let us recall that back in 2006, when the order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n came into force, the financial department explained that the new edition of PBU 6/01 “Accounting for fixed assets” applies to objects accepted for accounting in 2006 ( letters of the Ministry of Finance of the Russian Federation dated June 20, 2006 No. 07-05-06/148, dated June 2, 2006 No. 07-05-06/133, etc.), although the changes themselves were published only at the end of January 2006.

Secondly, a provision has been added that in the absence of certain methods of accounting in regulations on a specific issue, the formation of accounting policies in this part is carried out not only on the basis of PBU, but also on the basis of International Financial Reporting Standards. Thus, when developing accounting policies, the accountant will also need to focus on the requirements of IFRS.

Thirdly, the procedure for disclosing the consequences of changes in accounting policies in the financial statements is regulated in more detail, while remaining essentially similar.

New PBU on changes in estimated values.

By the same order, the Russian Ministry of Finance approved the new, 21st PBU - PBU 21/2008 “Changes in estimated values”, which also comes into force from the beginning of 2009. The Regulation introduces the concept of “estimated values”, a new concept for Russian accounting standards, and defines their approximate composition. In particular, the estimated values ​​are the amounts of reserves (for doubtful debts, etc.), useful lives of fixed assets and intangible assets, etc.

When forming an accounting policy for 2009, therefore, the organization will need to determine in what time frame and in what order each of the estimated values ​​reflected in the accounting and financial statements will be tested for the need to change them.

The new rules establish that the result of a change in the estimated value is reflected in the income or expenses of the organization in the current (and, if necessary, in future) periods, except for changes that directly affect the amount of the organization’s capital. In the latter case, such a change directly adjusts the relevant capital item(s). Naturally, any change in the estimated values ​​(and its consequences) of the organization must be disclosed in the explanatory note to the financial statements.

New PBU on accounting for costs of loans and borrowings.

PBU 15/2008, which comes into force with the financial statements of 2009, in contrast to the previously approved PBU 15/01, regulates only the procedure for accounting for expenses on loans and credits, but not the procedure for accounting for loans and borrowings themselves. In particular, it does not contain a provision that allows debt on a long-term loan or credit, which has less than a year left until repayment, to be taken into account as a long-term debt until its repayment (at the same time, the obligation to separate debt into long-term and short-term is reflected in those approved by the Order of the Ministry of Finance of the Russian Federation dated July 22 .2003 No. 67n samples of financial reporting forms, is still preserved).

An innovation of PBU 15/2008 is the ability to take into account accrued interest or discount on borrowed obligations (including securities) both as they accrue in accordance with the terms of the agreement, and evenly throughout the term of the loan agreement or payment of funds under a bill. The organization’s choice must be formalized in its accounting policies. It should be taken into account that the use of the second (uniform) method of recognizing interest makes it possible to bring accounting and tax accounting closer together, since clause 8 for profit tax purposes provides for a similar procedure.

Interest on loans and credits raised for its creation and/or acquisition is still included in the cost of the investment asset. Therefore, in the accounting policy of the organization, as before, it is necessary to determine the criteria for recognizing an asset as an investment one. At the same time, the innovation of PBU 15/2008 is the obligation of the organization established by it to include in the cost of the investment asset interest on loans (credits) received for general purposes, if they are actually used in connection with the acquisition (construction) of the investment asset.

New PBU on disclosure of related party information.

The new PBU 11/2008 “Information about related parties” appeared in mid-2008 and should be applied when preparing annual financial statements for 2008, however, many organizations will take its requirements into account when developing accounting policies only for 2009. The main change affected the composition of persons obliged to apply PBU: if previously PBU 11/2000 “Information on affiliated persons” applied only to joint-stock companies, then PBU 11/2008 is required to be applied by all commercial organizations, except credit institutions (small companies may still not apply it). enterprises).
When forming an accounting policy, an organization applying PBU 11/2008 must, at a minimum, determine:

  • a list of persons who are related parties to the organization, and/or principles for including legal entities and individuals in this list;
  • the specific composition and form of disclosure (including the procedure for presentation) of information subject to disclosure in accordance with PBU 11/2008;
  • the procedure for constructing analytical accounting that provides information about related parties that is subject to disclosure by the organization.

A new procedure for applying the non-linear depreciation method for profit tax purposes.
Federal Law No. 158-FZ dated July 22, 2008 amended Art. -, and also introduced new Art. - which established, among other things, a new procedure for calculating depreciation using a non-linear method.

From January 1, 2009, depreciation using the non-linear method will be accrued not for each fixed asset, but in total for each depreciation group (subgroup). To calculate the monthly depreciation amount, the total balance of the corresponding depreciation group (subgroup) is multiplied by the depreciation rate determined by the Code for the corresponding group and divided by 100. In this case, the monthly amount of accrued depreciation reduces the total balance of the corresponding depreciation group (subgroup).

In connection with this change, when developing accounting policies for tax purposes for 2009, taxpayers who intend to use the non-linear depreciation method must provide for the reflection in the analytical tax accounting registers of all information provided for in part three, in particular:

  • on the useful life of fixed assets and intangible assets adopted by the organization;
  • on the amount of accrued depreciation on depreciable fixed assets and intangible assets for the period from the start date of depreciation accrual to the end of the month in which such property was sold (disposed of) - for objects for which depreciation is accrued using the straight-line method;
  • on the amount of accrued depreciation and the total balance of each depreciation group and each depreciation subgroup (when using the non-linear depreciation method);
  • on the residual value of depreciable property items included in depreciation groups (subgroups) upon disposal of depreciable property items.

In conclusion, I would like to remind you that changes in accounting policies for the year following the reporting year, in accordance with clause 23 of PBU 1/98 and clause 25 of PBU 1/2008, are announced in an explanatory note included in the annual financial statements of the organization.

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Accounting policy of the organization, meaning, content, main aspects

Accounting policy is a real tool for managing an organization, financial and tax planning of its activities, and reducing the tax burden for a specific business entity. Accounting policy is an internal law of an organization, the adoption of which is necessary primarily to eliminate gaps, ambiguities and alternative solutions in the current legislation.

Various definitions are given in the economic literature: “The accounting policy of an enterprise is a set of principles and rules regulating the methodological and organizational principles of accounting at an enterprise under the current regulatory framework at a given time” (3.P.48); “...a set of accounting methods chosen by an enterprise as appropriate business conditions” (2.C.7); “...this is a set of specific methods and forms of accounting, declared by an enterprise based on generally accepted rules and features of its activities” (4.C.10). In the annex to the order of the Ministry of Finance of the Russian Federation dated July 28, 1994. No. 100, the accounting policy of an enterprise is understood as “... a set of methods for maintaining accounting records - primary observation, cost measurement, current grouping and final generalization of the facts of economic (statutory and other) activities” (1.C.5).

Accounting policy is an effective tool for an organization in performing the main tasks of accounting. The main objectives of accounting, in accordance with the Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ, are:

· generation 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, auditors and other users of financial statements;

· providing information necessary for internal and external users of financial 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;

· preventing negative results from the organization’s economic activities and identifying internal reserves to ensure its financial stability.

Thus, to formulate briefly, the main task of accounting is the formation of complete, timely and reliable information about the business processes and financial results of the organization’s activities, necessary for operational management and management, as well as for its use by founders, investors, suppliers, buyers, tax and financial authorities, banks, auditors and other interested enterprises and persons.

Accounting policy is the organization’s choice of options and methods for accounting and evaluating accounting objects for which variation is allowed, as well as the forms, organization and techniques of accounting, based on established assumptions and features of its activities.

The choice and justification of an organization’s accounting policy is influenced by the following main factors:

· form of ownership and organizational and legal form of the organization (LLC, JSC, JV, state or municipal unitary or state-owned enterprise, etc.);

· type of activity or sectoral subordination (trade, commercial activity, construction, industry, transport, housing and communal services, etc.);

· production volumes, average number of workers, etc.;

· the organization’s relationship with the taxation system (exemptions from various types of taxes, tax rates, tax benefits, etc.);

· degree of freedom of action in the transition period to the market (the possibility of independent actions in matters of pricing, etc.);

· strategy for financial and economic development (goals and objectives of the organization’s development for the long term, opportunities and expected areas of investment, tactical approaches to solving long-term problems);

· availability of technical equipment for management functions (providing PCs, office equipment, software, etc.);

· the presence of an effective information support system for the organization in all areas necessary for its activities;

· level of personnel qualifications; economic courage, initiative and enterprise of the organization’s leadership;

· a system of material interest in the effective work of the organization and financial responsibility for the range of responsibilities performed;

· other factors.

The main methods of accounting include methods of grouping and assessing the facts of economic activity, repaying the value of assets, organizing document flow, inventory, using accounting accounts, organizing accounting registers, processing information, which are the main methodological aspects of accounting policy.

When forming an accounting policy, it is assumed that: the property and obligations of an enterprise exist separately from the property and obligations of the owners of this enterprise and other enterprises (assuming the property isolation of the enterprise); the enterprise will continue to operate for the foreseeable future, and there is no intention or need to liquidate or substantially maintain its activities, and therefore, the obligations will be repaid in the prescribed manner (going concern assumption); the accounting policy chosen by the enterprise is applied consistently, from one reporting year to another (assuming consistent application of accounting policies); factors of the enterprise's economic activity relate to the reporting period (and, therefore, are reflected in the accounting records) in which they took place, regardless of the factor time of receipt or payment of funds associated with these factors (the assumption of the time of certainty of factors of economic activity).

The accounting policy of the enterprise must ensure: completeness of reflection in the accounting report of all factors of economic activity (completeness requirements); greater readiness to account for losses (expenses) and liabilities than possible income and assets (avoiding the creation of hidden reserves) (requirement of prudence); reflection in accounting of the facts of economic activity based not only on their legal form, but also on the economic content of the facts and business conditions (the requirement of priority of content over form); the identity of analytical accounting data on the first day of each month, as well as financial reporting indicators with synthetic and analytical accounting data (consistency requirement); rational and economical accounting based on the conditions of economic activity and the size of the enterprise (the requirement of rationality).

The adopted accounting policy of the enterprise must ensure the integrity of the accounting system. Therefore, it should cover all aspects of the accounting process: methodological, technical and organizational.

Methodological aspects accounting policies are those accounting methods, the application of which directly affects the formation of the financial results of the organization, a reflection of its property status and financial condition.

The methodological aspect of accounting provides methods for assessing property and liabilities, calculating depreciation for various types of property, methods for calculating profit, income, etc.

The methodological aspect includes:

1. Criterion for classifying items as fixed assets and IBP.

2. Method of paying off the cost of MBPs in operation.

3. The procedure for calculating depreciation (amortization) of fixed assets.

4. The procedure for calculating depreciation on intangible assets.

5. procedure for financing the repair of fixed assets.

6. Method for assessing raw materials, supplies and other valuables (inventory).

7. Formation of accounting groups of material assets.

8. the method of reflecting in the accounts the operations of procurement and acquisition of material assets.

9. Method of accounting for production output.

10. Deadlines for repayment of future expenses.

11. List of reserves for upcoming expenses and payments.

12. Method for determining revenue from sales of products (works, services).

13. The procedure for creating reserves for doubtful debts. The need, procedure for creating and using special-purpose funds.

Technical aspect- indicates how the organization implements in practice the above-mentioned methods of accounting in accounting registers, journals and books of accounts.

The technical aspect involves the following components:

1. Chart of accounts.

2. Accounting form.

3. Technology for processing accounting information.

4. Organization of in-production control.

5. Organization of reporting.

6. Inventory of property and liabilities.

Organizational aspect - how these methods are implemented from the point of view of building an accounting service, its place in the management system, relationships and interaction with other elements and links of this system, relationships with departments characteristic of the formation and development of a market economy.

The accounting policy chosen by the enterprise is subject to registration with appropriate organizational and administrative documentation. The main purpose of this documentation is to record the components of the accounting policy, to ensure uniform and, as accurately as possible, implementation of them in the practice of the enterprise by all structural divisions and each performer. The need for this is determined by two factors. Firstly, normal activity of an enterprise is impossible without orderliness of its internal life, one of the aspects of which is accounting. Secondly, the impact of accounting policies on the results of the enterprise is so significant that it requires a decision from the first manager of the enterprise.

accounting policy

The documents that formalize the accounting policy include orders and instructions of the head of the enterprise, internal rules, instructions, regulations, regulations and procedures, decisions of owners (general meeting of shareholders, etc.), etc. The choice of a specific type of document depends on the internal regulations of the enterprise and the nature of the accounting policy issue.

Used literature:

1. Alborov R.A. Choosing an enterprise's accounting policy: Principles and practical recommendations. M.: 1995

2. Bakaev A.S., Shneidman L.Z. Accounting policy of the enterprise. / M.: “Accounting” 1994.

3. Accountant's handbook T.1. Compiled by Prudnikov V.M. / M.: Inform-M 1995.

4. Fundamentals of accounting. Ed. Sats B. / M.: 1995

5. General audit. Legislative and regulatory framework, methodology and implementation techniques. Ed. Koroleva S.A., Krikunova A.V. \\ M.: 1996

6. www.agro-inform.ru/2009/05/buh.htm

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Information support system for economic analysis.

Information support for analysis is one of the resources of economic analysis, like labor, means of labor and subject of labor - resources of production. This means that it must have all the qualities characteristic of a resource: be necessary and sufficient in volume, received and transmitted in a timely manner, reliable, complete and comparable. Failure to comply with any of the listed qualities is tantamount to a lack of information support for economic analysis.

The effectiveness of the analysis largely depends on information and methodological support. All sources of information are divided into regulatory planning, accounting and non-accounting.

1. Regulatory planning information. It is divided into technical and economic standards and norms and plans. Technical and economic standards are largely determined directly by the data of design and technological preparation of production. Planned data, standards and price tags are conventionally called permanent information, since they do not change within a month, quarter, and sometimes even a year, and if there are such changes, they tend to be reflected separately.

2. Accounting information is data from accounting, statistical and operational accounting, as well as all types of reporting, primary accounting documentation. Accounting – records all transactions reflecting the movement of economic assets. Statistical accounting – uses information from operational and accounting records, and also organizes independent statistical continuous and sample observations. Operational accounting is a means of monitoring the progress of production processes and economic activities directly during and after the completion of economic and production operations. All three types of accounting - operational, accounting and statistical - form a unified accounting system in organizations.

Table - Requirements for accounting information

3. Non-accounting sources of information - documents regulating economic activities, as well as data characterizing changes in the external environment of the enterprise.

The main sources of information for financial analysis are financial reporting forms. They are considered as a unified system of data on the financial position of the organization. These include:

· Balance sheet

· Profit and loss report

· Statement of changes in capital

Cash flow statement

· Explanations to the balance sheet and income statement

For internal management analysis, the main ones are internal operational accounting data and statistical reporting.

Documentation of the results of the analysis. Any results of an analytical study of the activities of the enterprise as a whole or its divisions must be documented. Usually this is an explanatory note (analytical report), certificate, conclusion.

An explanatory note is usually prepared for external users of the analysis. If the results of the analysis are intended for intra-economic use, then they are issued in the form of a certificate or conclusion.

The role and significance of the organization's accounting policies.

Accounting policy is a set of accounting methods adopted by an organization - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. This means that the accounting policy must, at a minimum, determine all of the above in relation to those areas and objects of accounting where uniform rules have not been established at the regulatory level and organizations are given the right to choose from several possible options.

The accounting policy is formed in the organization in two directions - for accounting purposes and for tax accounting purposes.

In accounting, the accounting policy of an organization is understood as the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. This definition is given in PBU 1/2008 "Accounting policies of the organization."

For tax purposes, accounting policy is defined by Article 11 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) as the set of methods (methods) permitted by the Code for determining income and (or) expenses, their recognition, assessment and distribution, as well as accounting for other necessary for tax purposes, chosen by the taxpayer. indicators of the taxpayer’s financial and economic activities.

The person responsible for developing the organization’s accounting policy is its chief accountant or another person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining accounting records (clause 4 of PBU 1/2008).

The accounting policy is approved by the internal administrative document of the organization - this is, as a rule, an order or instruction from its head. Similar documents put into effect other documents approved along with it.

In this case it is affirmed:

· working chart of accounts;

· forms of primary accounting documents used to document facts of economic activity, for which standard forms of primary accounting documents are not provided, as well as forms of internal accounting reporting;

· the procedure for conducting an inventory of the organization’s assets and liabilities;

· methods for assessing assets and liabilities;

· rules of document flow and technology for processing accounting information;

· the procedure for monitoring business transactions;

· other solutions necessary for organizing accounting.

Thus, the accounting policy serves mainly for the needs of accounting and tax accounting, but concerns the activities of almost all other structural divisions of the organization and their employees (for example, in terms of forms of primary documents and document flow rules) and must be strictly observed by them. Therefore, the accounting policy should be approved by issuing a separate order for the organization, and all interested structural units (specialists) of the organization can and should participate in the process of creating the accounting policy within their competence.

The role of accounting policy in organizing the entire accounting process is extremely large. This is due to the fact that the current regulatory legal acts in some cases allow a legal entity to choose a method of organizing accounting from several defined by the relevant regulatory legal act, and sometimes even establish the obligation to develop the appropriate procedure independently.

In this regard, the accounting policy of the organization performs several functions at once.

Firstly, the accounting policy is a guide to the organization and maintenance of accounting within the company - the rules established for all employees of the organization participating in the accounting process. This function becomes especially relevant for organizations that have separate divisions that independently keep records of the results of their financial and economic activities. In this case, high-quality accounting policies are often the only way to properly organize unified accounting.

Secondly, a well-formed accounting policy is a very powerful argument for preventing, or at least resolving disputes with the tax authorities in your favor. It is no secret that the more detailed (if there are no contradictions with current legislation) the accounting policy defines the rules for keeping records in each specific case, the more difficult it is for inspectors to challenge the legality of their application.

Finally, thirdly, accounting policy is often a powerful optimization tool. It is appropriate to note here that accounting policies can ensure not only optimization of taxation, but also, in many cases, optimization of the accounting process in terms of reducing its labor intensity, improving the quality of presentation and grouping of accounting information. For example, the application of the same rules for the formation of the cost of goods in accounting and tax accounting by including in the purchase price of purchased goods the costs associated with their acquisition allows for accounting and tax accounting at the same time and at the same time avoiding the need to apply PBU 18/02 “Accounting for tax calculations” on the profits of organizations”, potentially carrying an increased risk of making errors.

The accounting policy of an enterprise is approved by the manager and is one of the main documents that determines the rules of accounting in the organization. An accountant usually develops accounting policies.

In accounting policies, it is usually customary to reflect only those issues, the solution of which, in accordance with the current accounting legislation, is entrusted to the business entity itself. That is, in cases where the enterprise itself can choose one or another accounting method. So, if an enterprise has fixed assets, then it is necessary to determine on the basis of which method you will charge depreciation on them. The legislation allows the use of four different methods.

Potential users analyzing the accounting policies of the enterprise are: the head of the organization, since he approves the accounting policies; an accountant of the organization, since he forms an accounting policy and implements it in his work, an auditor, since the accounting policy is one of the objects of the audit, and the audit process itself usually begins with it; tax inspector, since the procedure for forming a particular taxable object depends on many principles of accounting policy.

Through the accounting policy, the process of liberalization of the accounting system is carried out and the regulatory system for accounting and financial reporting is being improved, as well as the contradictions of the current legislation are resolved.

The accounting policy of an organization, being a set of accounting methods, is also an important tool for tax planning.

The accounting policy of an enterprise is understood as the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

1) requirement of completeness: all business transactions must be reflected in accounting;

2) requirement of timeliness: each transaction must be taken into account in the period in which it was completed (regardless of the time of actual receipt or payment of money);

3) requirement of prudence: the organization recognizes expenses and liabilities rather than possible income;

4) the requirement of priority of content over form: when accounting for transactions, one should proceed not so much from their legal form as from their economic content;

5) consistency requirement: analytical and synthetic accounting data must be identical;

6) requirement of rationality: the costs of accounting must correspond to the conditions of economic activity and the size of the organization.

The provisions of the organization's accounting policies must be applied by all its separate divisions (branches, representative offices).

In accordance with the above regulatory document, a newly created organization must draw up an accounting policy before submitting its first financial statements, but no later than 90 days from the date of state registration. However, the provisions of the accounting policy must be used from the moment of state registration of the enterprise. Therefore, an accounting policy must be drawn up before registering an enterprise, and approved within the specified time frame.

At the same time, when forming an accounting policy, it is proposed:

That the assets and liabilities of the organization exist separately from the assets and liabilities of its founders and other organizations (assuming property separation);

That the organization plans to continue its activities for the foreseeable future (going concern assumption);

That the organization’s accounting policies are applied consistently from year to year (assuming consistency in the application of accounting policies);

That the facts of the organization’s economic activities relate to the reporting period in which they took place, regardless of the time of payment (assuming the temporal certainty of the factors of economic activity).

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