The accountant’s duty given by the head of the organization after the operation

The accountant's duty given by the head of the organization after the operation

Accounting is an orderly system for collecting, registering and summarizing information about the assets, liabilities and activities of organizations related to currency through continuous, continuous and written accounting of all business transactions.
Accounting objects are Miller the property of the organization, the obligations of the organization, and the business activities of the organization during its activities.

Prevent the organization's economic activities from producing negative results and determine the farm reserves to ensure its financial stability. Financial statements are a unified data system for the property and financial status of the organization and the results of its economic activities. It is prepared on the basis of accounting data in accordance with established formats.

Ensure that the organization conducts unified accounting of property, liabilities, and business transactions; compile and present comparable and reliable information about the organization’s property status, income and expenditure required by users of financial statements. According to the "Federal Law", lawyers defending in law firms are procedurally consistent with the commercial transaction records of citizens who engage in entrepreneurial activities without forming a legal person.
Unless otherwise specified in this paragraph, organizations that have converted to a simplified tax system are exempt from the obligation to maintain accounting records.
Organizations that have obtained the qualifications of project participants can research, develop and commercialize their results in accordance with the "Skolkovo Federal Law". "If the annual revenue from the sale of goods (engineering, services) does not exceed 1.1 billion rubles, then Exempt from the obligation to maintain accounting records, unless otherwise specified in this clause.
Establish regulations and standards for accounting and reporting principles, rules and methods for customs purposes.

Accounting, other regulations and standards should provide a simplified accounting system for small businesses as well as bar associations and law firms.

The person in charge of the organization is responsible for the accounting work in the organization and abides by the law when conducting business operations.
The accounting policies adopted by the organization are approved by one or more orders and accounting status of the personnel responsible for the organization. Control the sequence of business operations and other solutions required by the accounting organization.
Appointment and removal by the head of the organization, but if there is no position of chief accountant among the staff, it should be appointed by him.
The chief accountant reports directly to the person in charge of the organization, and is responsible for formulating accounting policies, conducting accounting calculations, and submitting complete and reliable financial statements in a timely manner. For all employees of the organization, the chief accountant must record business transactions and submit necessary documents and information to the accounting department. Without the signature of the chief accountant, currency and settlement documents, financial and credit obligations are deemed invalid and should not be executed. If the person in charge of the organization and the chief accountant disagree on the implementation of certain business transactions, the document executed by the person in charge of the organization may be accepted in writing, and the person in charge of the organization is fully responsible for the consequences of this behavior. The property owned by an organization is accounted for separately from the property of other legal entities owned by the organization.
The organization maintains accounting records of property, liabilities, and business transactions by repeatedly entering interrelated accounting accounts contained in accounting worksheets.

The analytical accounting data must correspond to the turnover and balance of the comprehensive accounting account.
All business transactions and inventory results should be registered in the accounting account in time, without any omissions or exemptions.
In the accounting of the organization, current production costs and capital investment are separately accounted for. All business transactions performed by the organization must be formalized with supporting documents. These documents are used as the basis of accounting, and use this as the basis of accounting. The list of persons authorized to sign major accounting documents shall be approved by the head of the organization and the chief accountant. Documents for formal business transactions with monetary funds should be signed by the person in charge of the organization, the chief accountant or a person authorized by him.
The main accounting documents must be drafted at the time of the transaction, if not possible, they must be drafted after completion. The personnel drafting and signing these documents can ensure the timely and high-quality execution of major accounting documents, and timely transmission of them to reflect the reliability of the accounting and the data contained therein.
Corrections to cash and bank documents are not allowed. The remaining major accounting documents can only be corrected by reaching an agreement with business operation participants, and must be signed and confirmed by the same person who signed the document, and the correction date should be indicated.

In order to control and simplify the processing of business transaction data, a consolidated accounting document was formulated on the basis of the main accounting document. The chief accountant or other officials of the organization have the right to make photocopies of the documents with the permission of the representatives of the institutions that seized the documents and in the presence of their representatives, specifying the reason and date of the seizure.
The accounting register is designed to systematize and accumulate the information contained in the main accounting documents to be reflected in the accounting accounts and accounting statements. Accounting registers are stored in special account books (diaries) in the form of machines obtained using computer technology and on tapes, disks, floppy disks and other machine media, placed on paper and cards respectively. Commercial transactions should be reflected in the accounting records in chronological order and grouped according to the corresponding accounting subjects. The person preparing and signing ensures that the accounting records reflect the correctness of the business transaction. When storing accounting records, they must be protected from unauthorized corrections. The correction of errors in accounting records must be explained and confirmed by the signature of the corrector, and the date of correction must be indicated. The contents of the accounting register and internal accounting records are trade secrets. The assessment of property and liabilities is carried out by the organization and reflected in the accounting and financial statements in monetary form. The evaluation of the property purchased for a fee is obtained by adding up the actual purchase expenditure; the property obtained for free-the market value since the date of publication; the property produced by the organization itself-at the cost of its manufacture. Regardless of the results of the organization's economic activities during the reporting period, depreciation of fixed assets and intangible assets shall be provided. In order to ensure the reliability of accounting data and financial statements, organizations are required to take inventory of properties and obligations, and to check their existence, condition and evaluation, and document them.
Except in the case of mandatory inventory, the order and time of inventory are determined by the person in charge of the organization.

Within the scope of the natural loss criterion, the lack of property and its damage are attributed to production or circulation costs, which exceed the criterion, which is the responsibility of the guilty person. If the guilty person is not determined or the court refuses to recover the loss from the guilty person, the loss caused by the shortage of property and its damage will be offset from the financial results of the organization and the budget organization to reduce funds (funds). All organizations must prepare financial statements based on comprehensive and analytical accounting data.
According to Article 16 of the Federal Law, except for retirement assets, structural departments that do not engage in entrepreneurial activities and do not sell goods (structures, services) will simplify the composition of the annual financial statements. In the explanatory notes to the financial statements, the organization announces changes in accounting policies for the next reporting year.
The financial statements are signed by the head of the organization and the chief accountant.
The financial statements of organizations that are responsible for accounting by the central accounting department, professional organizations or professional accountants are in charge of the head of the organization, the head of the central accounting department or professional organization, or the professional accountant. The reporting year for all organizations is the calendar year-from January 1 to 13 32 (inclusive). The first reporting year of a newly established organization is from the date of its national registration to 13 32 of the corresponding year, and organizations created after November 1 to 13 32 of the following year.
Data on business transactions conducted before the organization’s state registration has been included in its financial statements for the first reporting year. Monthly and quarterly reports are interim reports and are prepared on an accrual basis starting from the reporting year. With the exception of budget organizations, all organizations submit annual financial statements to their founders, organization members or property owners and the national statistical agency at the place of registration based on constituent documents. State-level and municipal-level unified enterprises shall submit financial statements to institutions authorized to manage state-owned property.
The submitted annual financial statements must be approved in accordance with the method specified in the organizational composition document. The budget organization submits monthly, quarterly and annual financial statements to the higher-level organization within the time limit determined by it. Financial statements can be directly provided to users by the organization, or sent to users through representatives of the organization, sent in the form of an email with a list of attachments or sent through telecommunication channels.

Users of financial statements have no right to refuse to accept financial statements, and at the request of the organization, they must mark the copy of the financial statements on the date of acceptance and submission. After receiving financial statements through telecommunications channels, users of financial statements are obliged to transfer electronic receipts of acceptance to the organization.

The date of sending the email with the attachment list or the date of sending through the telecommunications channel or the date of the actual ownership transfer is regarded as the date when the organization submits the accounting statement.

Open joint stock companies, banks and other credit organizations, insurance organizations, stock exchanges, investment and other funds created at the expense of private, public and state funds (donations) must be made before July 1 of the year after the reporting year Publish annual financial statements.

The organization must keep the main accounting documents, accounting records and financial statements within the time limit specified in the rules for organizing national archives affairs, but not less than five years.
Accounting worksheets, other accounting policy documents, coding procedures, and computer processing procedures (indicating their terms of use) must be retained for at least five years after the year they were last used to prepare financial statements. The person in charge of the organization is responsible for organizing the storage of accounting vouchers, accounting registers and financial statements. Acts of accounting regulations issued before this "Federal Law" came into effect are valid in the part that conflicts with the acts. Managing Security in D365 for Finance & Operations