Organization of accounting of property of the organization (report)


2018-03-24 19:01:15




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The Results of any enterprise depends largely on the organization of the process of obtaining and processing economic information. Than reliable information about the production, the higher the speed of receiving it, the more possibilities of leadership to ensure effective management. The most important indicators of economic life gives accounting of assets and liabilities of the organization. It is not only the processing but also the systematization of the scattered information and bringing them in condition suitable for use in making management decisions. A key condition for the effectiveness of this work is proper organization of accounting of assets of the organization. Let us consider it in detail. organization of accounting of property of the organization

General characteristics

The Rational organization of accounting of property of the organization is a system of components and tools aimed to the optimal build of the process of obtaining reliable, useful, timely information about the work of the enterprise and monitoring resource efficiency of production. The key elements of structure include:

  1. Chart of accounts.
  2. Registers.
  3. Primary documentation.
  4. Internal reporting.
  5. Document.
  6. Tools to automate the process.
  7. Accounting unit.

 practical foundations of accounting the property of the organization

Specific process

The accounting of property of the organization includes:

  1. Preparatory activities. It involves the development of the required local documentation.
  2. Current observation, recording, measurement of business operations.
  3. Organize, grouping information, ensuring control of movement of material values of the enterprise and its debts through reflection information in the accounts.
  4. Accounting, inventory of property, liabilities of the organization. Providing documentation to interested parties (external and internal users) for making management decisions.

Practical basis of accounting the property of the organization

In the process of establishing a system for the collection and systematization of economic information the company is guided by sectoral Federal laws, normative acts of the Ministry of Finance and the authorized control bodies. Organization of accounting of the organization's assets starts with the adoption of accounting policies. It is approved in accordance with enterprise structure, industry affiliation, other features of the work. accounting of the sources of formation of property of the organization


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Responsible person

The Organisation of accounting of the organization's assets is the responsibility of the supervisor. Accordingly, he is responsible for the creation of a system of collection and generalization of information. Depending on the volume of work, the Director may:

  1. To Create a special structural unit that will run the accounting of the property of the organization. Report to monitoring bodies will also be the responsibility of the Department.
  2. To Approve the staff specialist position.
  3. Send the corresponding functions of the centralized accounting, third-party enterprise specialization.
  4. Collect and organize data independently.

Main areas

The Practical basis of accounting the organization's assets include:

  1. Study instructions, regulations, financial statements.
  2. Establishment of rational relations at production sites with accounting.
  3. Determination of the volume and nature of information to collect and organize.
  4. Efficient distribution of work between employees.

In the process of creating the systems must have quality relationships of production departments and the Finance Department. These relationships ensure the timely receipt of necessary information to control and manage the business activities of the enterprise. Basis of accounting the property of the organization involve the identification of key activities and the nature of the work determination of the state responsible of the division and distribution of tasks among its staff. fundamentals of accounting the property of the organization

Development plans

The Rational allocation of tasks between the Finance Department is creating a list of all operations that must be performed during the month, as well as the establishment of a deadline for the implementation of each of them. For this plans, in compliance with which shall:

  1. To Reflect the property of the organization in accounting.
  2. Execute checks and audits.
  3. Assign responsibilities and conducted refresher courses.
  4. Designed to store documentation.
  5. Organize inventory.
  6. Prepared transactions.
  7. Create statements.


The enterprise should be clearly defined list of the documentation required for the organization of accounting operations. Inplan presents the calculation of the required number of forms. It also provides a list of documents, forms for which the company develops independently. After that, a schedule of document circulation. The plan inventory includes the terms of the order, the number of inspections of specific objects, liabilities and operations. They are installed in accordance with the specific activities of the enterprise. The reporting contains information about the accrual period and the determination period financial results. It also indicates the forms of internal and external documents, schedule their preparation and presentation. Plan the technical design defines the form of accounting to be used in a company. It gives a detailed description of the system, the sequence of all operations. The plan for the organization of labor and professional development of employees of the accounting Department establishes staffing and the structure of the unit. For each post the descriptions, outlines of training activities, prepared their schedule. accounting of assets and liabilities

Structural features

The Quantitative composition of units will depend on the size of the enterprise, types of activities and industry sector. It is important that the nature, volume and technology of production, the number of other departments in the company, their geographical location, level of staff and so on. Currently in practice there are three types of organization of the accounting Department:

  1. Hierarchical (linear). In this case, all members of the Finance divisions report to the chief accountant. This structure, usually used in small businesses.
  2. Vertical (linearly-staff). In this case, formed an interim administration. They are headed by senior accountants. This type of design is used in large and medium-sized firms.
  3. Combined (functional).


Of Great importance in creating the structures of the office of accounting has adopted a procedure for the distribution of activities between individual areas of the production. Currently, two common types of systems: centralized and decentralized. The first involves the concentration of analytical and synthetic accounting, reporting, preparation of balance sheet in General Ledger accounting. In divisions of the company (teams, workshops, stations, offices, etc.) is the primary collection and systematization of information on ongoing business operations. Information from the documentation is grouped in the relevant statements, reports, production and movement of material values. After this initial paper are sent to the Finance Department. Here they are checked and processed. In the relevant accounting registers of the sources of property of the organization to make the necessary entries. Centralization of control in the most rational distribution of tasks among employees, to use the modern system of mechanization and automation. This system works efficiently for small, medium and some large enterprises.  bookkeeping property organization


It lies in the fact that in the tasks of individual units is not only the primary accounting of the sources of formation of property of the organization, and synthesis of information on synthetic and analytical accounts. These departments make up the balance and other financial documents. After that, reports are provided to the General accounting office. There they are reconciled and summarized across the enterprise as a whole.

Pros and cons of the model

As the main disadvantage of a decentralized system is the fragmentation of the operation of the apparatus, difficulties in the application of common financial policies and the introduction of automation. This, in turn, leads to higher information. Meanwhile, decentralization is necessary in territorial isolation, the variety of types of activities carried out at the enterprise, the introduction of collective forms of work and pay. The undoubted advantage is the possibility to keep records at the place of economic operations. The proximity of specialists to the facilities management contributes to the improvement of analytical, informational, and Supervisory functions of the domestic financial system. The managers of the enterprise, in turn, the opportunity to analyze and evaluate the state of the control circuit of the production efficiency, the profit margin obtained in each division of the company. This implies that the use of decentralization is determined by the application of conceptual models of "marginal utility", the scheme "input-output-outcome." accounting inventory property liabilities


Currently, the practice is quite common partial decentralization of the accounting system. It lies in the fact that in the structural units of the company together with the consolidated documentation prepared for the transaction. In other words, running analytical accounting is performed grouping and systematization of information, but the synthesis of informationlimited to compiling reports for the production operations. Partial decentralization is quite popular in companies where there is a commercial (economic) calculation with units. In such enterprises introduced a modern model of organization of production, work and its payment. In General accounting is essential for the company. Information allows to objectively assess the condition of assets, the amount of goods involved in the manufacture and held in stock, number of debts to creditors. Systematic, reliable and timely information provide an opportunity to examine the economic activities of the company, to identify the most promising and unprofitable areas of work. On the basis of the results, the user can predict future events. For example, if the rates are high, you can think about expanding the business and opening of branches.

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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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