Accounting. Organization of the accounting apparatus (the most important)

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Accounting. Organization of the accounting apparatus (the most important)

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28. Organization of the accounting apparatus

Accounting - an independent structural unit of the organization, which is not part of another organizational unit. The chief accountant heads the accounting department, ensures the correctness of the accounting, its reliability, monitors the safety, rational and economical use of all enterprise funds.

The structure of the accounting apparatus depends on the content and volume of accounting work.

The accounting department of large enterprises is divided into a number of departments. This structure of the accounting apparatus is used in most medium-sized, and sometimes large, enterprises and is called vertical.

1. Settlement department the accounting department conducts settlements with workers and employees for wages and social insurance, settlements with financial authorities, banks and depositors, and draws up reports on labor and wages.

2. Material department takes into account settlements with suppliers, takes into account the movement of fixed assets, materials, containers, low-value and wearing items. Checks the correctness of inventory accounting of material assets, draws up a report on the presence and movement of material and other property assets.

3. Production and calculation department carries out accounting of production costs, calculates the cost of production, draws up reports on the implementation of the plan for the release of products and its cost.

Function is the general management and control over the availability, movement and safety of semi-finished products of our own and work in progress.

4. Department for Accounting Sales Operations takes into account the availability and movement of finished products in warehouses. This department keeps records of finished products and their sale. The department keeps records of settlements with buyers, monitors the correctness and timeliness of receipt of payments from them.

5. Department of Settlement and Currency Operations handles banking and foreign exchange transactions. In the absence of a financial service, this department is entrusted with the function of organizing financial work.

6. Common department the accounting department of the enterprise draws up summary and generalizing documents, organizes an accounting archive.

Linear structure - a structure in which all employees of the accounting department report directly to the chief accountant.

Combined system organization of the accounting apparatus is possible at large enterprises. Under this system, accounting services are allocated services engaged in the implementation of a closed cycle of work (by type of production). In these cases, the rights of the chief accountant will be transferred to his deputies within their powers.

Under the conditions of complex mechanization and automation of accounting, computer-based computer centers are being created. They serve separate large enterprises, groups of enterprises, organizations. Information and Computing Centers (ICC) are widely used. They process all the economic information of enterprises in a given area (region). The centers are equipped with modern computers and carry out the processing of accounting information and planning and regulatory technical calculations.

Workplace automation - an important reserve, which increases the possibility of using information in enterprise management.

Author: Kabkova E.N.

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