Accounting. Features of business accounting in the Russian Federation (the most important)

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Accounting. Features of business accounting in the Russian Federation (the most important)

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3. Features of business accounting in the Russian Federation

Business accounting in the Russian Federation is regulated system of legal documents, consisting of three main levels: regulations, non-normative acts, internal documents of the organization.

Normative acts include: Codes of the Russian Federation, Federal Laws (Federal Law of November 21.11.1996, 129 No. 23-FZ "On Accounting" (as amended and supplemented on July 1998, 28, March 31, December 2002, 10, January 28 , May 30, June 2003, XNUMX), decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation.

non-normative acts - these are accounting regulations approved by the Ministry of Finance of the Russian Federation (for example, basic rules on the accounting procedure) and methodological recommendations (for example, accounting standards specified in accordance with industry specifics) approved by the Ministry of Finance of the Russian Federation and other executive authorities.

Internal documents enterprises determine the features of accounting for the organization. Internal documents are instructions, instructions, regulations, orders and all other administrative documents on the organization and maintenance of accounting in it.

The legislation of the Russian Federation establishes the following accounting requirements:

▪ accounting is maintained by double-entry on related accounts and simple entry on off-balance sheet accountsincluded in the working chart of accounts of accounting, which is developed on the basis of the Chart of accounts approved by the Ministry of Finance;

▪ accounting in the currency of the Russian Federation - rubles;

▪ maintaining accounting registers and financial statements Russian; primary documents drawn up in another language must have a line-by-line translation;

▪ current costs for various types of activities of the organization must be taken into account apart;

▪ information in accounting must be relevant, reliable, comparable - useful to users.

Entrepreneurs are required to submit a declaration of income and expenses to the tax authorities, which is impossible without accounting.

For bookkeeping it is necessary:

▪ ensure control over the availability and movement of property and rational use of all types of resources;

▪ timely prevent negative facts in economic activity, identify and mobilize reserves, develop measures for their use;

▪ receive complete and reliable information about business processes and financial results of activities;

▪ make correct payments to financial authorities.

The object of accounting the property of the organization, as well as its financial resources and sources of their formation. Only under the influence of man is the transformation of money into raw materials and with the help of the means of labor become finished products.

In the course of these processes, settlements arise with legal entities and third-party individuals, namely: with the team, the Pension Fund, social and medical insurance bodies, the budget, etc.

In modern conditions, the regulation of accounting is carried out by regulatory requirements. The rules for accounting are established centrally, and their specification and implementation mechanism are developed at each enterprise and reflected in the accounting policy.

Author: Kabkova E.N.

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