Accounting reporting of the enterprise. Features of accounting in a small company.

The accounting reporting of the enterprise should be organized in accordance with the legislation of the Russian Federation. The reporting policy is formed according to the peculiarities of the structure of the enterprise, industry affiliation. The head bears full responsibility for the organization of accounting.

The number of units of accounting staff depends on the parameters of the enterprise, the type of its activities, production technology, territorial location. The accounting records of small enterprises are determined by the law "On Accounting" and consists of:

· Reporting in accordance with the new legislation of the Russian Federation.

· Organization of the turnover of documentation and the exchange of accounting data in such a way that external control is exercised over the activities of the company.

· Analyzing accounting data to determine internal reserves to ensure financial hardness.

It is recommended to small businesses to make some changes in the generally accepted order of accounting for production resources, costs for products and profits. Changes are made in connection with the reduction of the chart of accounts. The company's financial statements include the following plan:

O "01" - "Fixed assets". Intangible assets are taken into account separately. From the same account, there is a write-off of debiting "02".

O "02" - "Depreciation of fixed assets". The amortization of intangible assets is recorded.

O "90" - "Sales". Expenses related to the disposal of fixed assets are recorded. In addition, in the debit of the "Sales" account the amortized portion of fixed assets is not written off to the end, the value of the remaining fixed assets when selling them. The proceeds from the sale of products are credited to the account "90".

O "10" - "Materials". The accounting reporting of the enterprise on industrial stocks passes through the account "10".

O "20" - "The main production". All production costs are being kept here. The accounting records of small businesses should also use this account to provide services, perform different work in the enterprise. Expenses for repairs of the basic means are included in the cost of production and are included in the corresponding costly articles.

O "76" - "Settlements with debtors and creditors". Used when purchasing goods by the buyer under the barter agreement, offsetting mutual debts, as well as accounting for all types of debt.

O "99" - "Profits and losses". This cost item takes into account the use of finance and profits.

O "66" - "Settlements on loans and short-term lending". The movement of bank loans, earmarked and borrowed funds is shown .

The form of accounting for materials under the simplified scheme implies the use of the "Book of accounting of economic activities". For reference, the relevant statements are used as registers.

The obligatory type of the company's reporting is the "Statement on the calculation of wages". Other sheets are used as needed. If a small enterprise has a large number of units of material resources, it is possible to use inventory cards of the movement of the main objects.

At the end of the month, it is necessary to sum up - to count the turnover for each plan of accounts and to deduce the final balance. At the same time, the total of the debit turnover should correspond to the total turnover on the credit of the accounts and with the total in the column "Amount". The final balance of the passive and active accounts must be the same. All final data is taken to balance.

Accounting reporting of the enterprise is a simple work, but it requires great responsibility, competent attitude, attention. Therefore, the position of accountant should be taken by an employee who has the appropriate education, work experience. In addition, it is advisable to conduct an interview to make sure of its competence.