— identification of the main directions of development of accounting in commercial organizations. understand the concepts and requirements of accounting. Whatever there are shortcomings in accounting, you need direct control over it. This

Introduction

1. Theoretical foundations accounting and control in commercial organizations

1 Accounting system in commercial organizations. Accounting policy organizations

2 Regulatory framework for accounting

3 Accounting procedure for individual sections in commercial organizations

4 The concept and requirements of financial statements

The main aspects of accounting of the private production and trade unitary enterprise "Factory" KVETKA "

2.1 general characteristics activities of the private production and trade unitary enterprise "Factory" KVETKA "

2 Organization of accounting and control in the private production and trade unitary enterprise "Factory" KVETKA "

3 Financial statements and its use to characterize financial condition private production and trade unitary enterprise "Factory "KVETKA"

Conclusion

Glossary

List of sources used

Introduction

Commercial organizations in accordance with the Civil Code of the Republic of Belarus are organizations that pursue profit as the main goal of their activities. These include: business partnerships and companies, production cooperatives, unitary enterprises, peasant (farm) enterprises and other forms provided for by this code. At the same time, in connection with participation in the formation of the property of a commercial organization, its founders (participants) may have rights of obligation in relation to this commercial organization.

Achievements of any team, no matter how big industrial enterprise or a small business entity, largely depend on how the receipt and processing of economic information is organized. The more reliable information about production and the faster it is received, the more opportunities for effective enterprise management. The most important, reliable systematic economic information provides accounting. In the process of accounting, disparate data is systematized and processed, after which they become the basis for making management decisions. Accounting is one of the most important functions of enterprise management.

Information about business transactions performed economic entity for a certain period of time, is summarized in the relevant accounting registers and transferred from them in a grouped form to the financial statements. Such a procedure for summarizing accounting information is necessary, first of all, for the enterprise itself and is associated with the need to clarify, and in some cases, adjust the further course of financial and financial economic activity specific enterprise.

Comparison of actual and planned results, or evaluation of performance, is necessary in order for the initial intentions of the management of the enterprise to be implemented.

The main purpose of accounting is considered to be a permanent reflection in the accounting of all business transactions a specific enterprise and issuing the necessary information to users in certain periods. The final stage of accounting for reporting period is the preparation of a number of reports that form the reporting of the enterprise.

Enterprise reporting is a collection of information about the results and conditions of the enterprise. It serves as the main source of information about the activities of the enterprise, reflecting the final data for a certain date of time, which characterize the property and financial position of the enterprise: data on the sale of goods, on distribution costs, on the state of economic assets and sources of their formation, on profits and losses, on payments to the budget, etc.

The main document reflecting the financial position of the enterprise is the balance sheet. In a market economy, the balance sheet serves as the main source of information for a wide range of users; reporting information is necessary to meet the needs of not only the management of the enterprise that makes management decisions, but also other interested parties (tax inspection, Pension Fund, prosecutor's office, etc.).

At the moment, commercial activity has received great development in the Republic of Belarus. The correctness of paperwork, the order in the registration of business transactions, the accurate accounting of all costs is the key to the successful development of the activities of a commercial organization.

Knowledge of accounting regulations helps in the work and preparation of the balance sheet, which is the main indicator of the enterprise.

The topic is relevant because the market economy is developing intensively. And one of the main niches in it is occupied by commercial activity. To manage an enterprise, it is necessary to have complete and truthful information about the course of business processes and the implementation of plans. One of the functions of enterprise management is accounting, which ensures the collection, systematization and generalization of information necessary for enterprise management and control over the course of business processes.

Accounting - the main source of information in the analysis of economic activity.

Whatever there are shortcomings in accounting, you need direct control over it. This function is an integral element of the correct organization of accounting.

The purpose of the bachelor's work is to consider the system of organization of accounting in commercial organizations.

To achieve this goal, it is necessary to solve the following tasks:

-to study the organization and procedure of accounting in commercial organizations;

-understand the concepts and requirements of accounting;

-consider the main aspects of accounting in a commercial organization.

The object of the study is a private production and trade unitary enterprise "Factory" KVETKA ".

Subject of study : organization of accounting in commercial organizations.

When writing a bachelor's thesis, both scientific literature and legal sources were used. The final qualifying work consists of an introduction, the main part, consisting of two chapters, a glossary, a list of references, a list of abbreviations and applications.

The first chapter is a theoretical part and reveals the basics of accounting and control in commercial organizations.

The second chapter presents the practical part: the main aspects of accounting in the Private Production and Trade Unitary Enterprise “Factory “KVETKA”.

1. Theoretical foundations of accounting and control in commercial organizations

.1 Accounting principles and practices

Accounting as a science with an exclusively practical focus is based on certain principles.

The principle of system. Like any system, accounting has an input (input information - primary documents), an output (accounting statements), external control signals (regulations and regulatory procedures), clear algorithms for collecting and processing primary information. An integral feature of any system is the presence of feedback. The principle of consistency suggests that all registers and reporting forms must be interconnected, which achieves the integrity of accounting as information system.

The principle of valuation of property and liabilities in monetary terms is that the valuation of property, liabilities and business transactions for their reflection in accounting is carried out in monetary terms. At the same time, the assessment of property purchased for a fee is carried out by summing up the actual expenses incurred for its purchase; valuation of property received free of charge - according to market value on the date of posting; valuation of property produced in the organization itself - at the cost of its manufacture (cost). At the same time, accounting currency accounts and foreign exchange transactions conducted in rubles on the basis of recalculation of foreign currency at the exchange rate National Bank RB on the date of the transaction.

The principle of determining the fact of economic activity. Since the subject of accounting are business transactions, it is obvious that all the facts of economic activity to be reflected in the accounting must be clearly defined. This applies both to various types of economic transactions (supply, lease, contract, etc.), which form the external information environment for accounting, and to intra-economic operations (moving valuables from a warehouse to production, releasing products from production, etc.). which constitutes the internal information environment for accounting.

The principle of continuity and comprehensive character. In accounting, a continuous, continuous and complete accounting of all business transactions is carried out, which achieves the comprehensive nature of accounting. All primary documents must be timely, reliable and fully registered in accounting. It should be noted that this principle is mainly violated in the conduct of accounting in commercial organizations in the modern Republic of Belarus. The heads and owners of most organizations do not provide the accounting department with all the documents necessary to maintain continuous and continuous accounting.

Documentation principle. All business transactions carried out by the organization must be documented by supporting documents. Let us dwell on this principle in more detail, since in tax and audit practice, violations by business entities of the principle of documentation are most often detected. According to the Law of the Republic of Belarus "On Accounting and Reporting" dated October 18, 1994, No. 3321-XII (as amended by the Law of the Republic of Belarus dated December 29, 2006 No. 188-3), it is established that all business transactions must be formalized by supporting documents of unified forms. If there is no established form for this operation, then it must contain the following required details:

-Title of the document;

-The date the document was drawn up;

-The name of the organization on behalf of which the document is drawn up;

-Measures of business transactions in physical and monetary terms;

-Name of the positions of persons responsible for the business transaction and the correctness of its execution;

-Personal signatures of the indicated persons.

In everyday accounting practice, primary documents are often drawn up after a business transaction is reflected in accounting, and not immediately after the end of a business transaction, but after a rather long time.

By no means, without detracting from the importance of other accounting principles, it should be noted that without a primary document there can be no accounting entry, therefore, there is no document - there is no accounting.

Leadership principle. The Law of the Republic of Belarus "On Accounting and Reporting" of October 18, 1994, No. 3321-XII (as amended by the Law of the Republic of Belarus of December 29, 2006 No. 188-3) determines that the heads of organizations are responsible for organizing accounting, compliance with the law when performing business operations, organizing the storage of accounting documents, accounting and reporting registers. Wherein Chief Accountant, reporting directly to the head of the organization, may have disagreements with him regarding the implementation of certain business operations, but if there is a written order from the organization, the head bears full responsibility for the consequences of such operations. The principle of segregation of property. The property of an organization that is the property of an organization should be accounted separately from the property of other legal entities owned by this organization, including from the property of owners. The same principle must be observed when accounting for property received in trust; customer-supplied raw materials accepted for processing; goods accepted for commission trade; other property accepted for safekeeping.

The principle of balance. Balance (translated from French “balance”) in accounting is an economic grouping of property according to composition and sources of their formation. The asset balance reflects fixed assets, stocks, costs, cash and settlements with debtors; in liabilities - sources of own funds (authorized capital and profit), as well as settlements with creditors. Thus, from an economic point of view, accounts payable reflected in liabilities (for example, taxes accrued but not yet paid to the budget) act as a source of working capital formation reflected in an asset. The principle of balance requires compliance with the balance formula: the amount of assets is equal to the amount of liabilities.

The principle of double entry. Each business transaction in monetary terms is reflected in the debit of some accounts and the credit of other accounts - this is a textbook principle known to everyone who has listened to a lecture on accounting at least once.

The principle of conformity. All facts of the economic activity of the organization must refer to the reporting period in which they took place, regardless of the actual time of receipt or payment Money associated with these facts. Thus, all income of this reporting period must be correlated with the expenses that led to the receipt of these incomes. It should be noted that the practical application of this principle is very difficult, since it requires the presence in the accounting department of all operational information about the economic activities of the organization. At the same time, non-compliance with this principle entails an overestimation of the cost of a particular reporting period due to the inclusion of deferred expenses in the cost, due to which the amount of income tax is underestimated, which inevitably entails the imposition of penalties, at least in the form of penalties.

The principle of the reporting period. According to the Law of the Republic of Belarus "On Accounting and Reporting" of October 18, 1994, No. 3321-XII (as amended by the Law of the Republic of Belarus of December 29, 2006 No. 188-3), the reporting year for all organizations is a calendar year, while the monthly and quarterly reporting is interim and is compiled on an accrual basis from the beginning of the year. However, in operational accounting, reporting periods can be smaller periods (month, decade, week, year), depending on the scale of economic activity and the tasks of operational management.

For the purposes of accounting, the accounting policy of an organization is the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

The accounting policy of the organization is formed by the chief accountant, approved by the head and issued by order, binding on all departments of the organization. It is introduced from the beginning of the reporting year and is valid until the end of the year without change, except for the following cases:

reorganizations (mergers, acquisitions, divisions, spin-offs, transformations);

changes in the legislation of the Republic of Belarus;

changes in business conditions.

When forming an accounting policy, the requirements of completeness, prudence, priority of content over form, consistency and rationality must be observed. Moreover, it should be assumed that: - accounting for the property and obligations of the organization is kept separately from the property and obligations of other legal and individuals;

the activity of the organization is continuous in time;

the accounting policy is applied consistently from year to year;

all completed business transactions refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.

Changes to the accounting policy are made out by order of the head.

If the organization has operations for which the accounting scheme has not been established, then the accounting policy should be supplemented. All additions are approved by order of the head. You can bring them in throughout the year.

The manager is responsible for the organization of accounting at the enterprise. It is he who decides how to keep records. Depending on the complexity of business operations, the number of employees, the presence of separate divisions and the amount of work, records can be kept:

-accounting, under the supervision of the chief accountant;

-one accountant who is on the staff of the organization;

-a specialized organization (audit firm) or an accountant working under a civil law contract;

The chosen method must be specified in the order on accounting policy. In addition, it is necessary to clarify which form of accounting will be used by the enterprise.

In the case of presentation of interim financial statements, it may not contain information about the accounting policy of the organization, if the latter has not changed since the preparation of the annual financial statements for the previous year, in which the accounting policy is disclosed.

The main forms of accounting are:

-journal-order;

-memorial order;

-simplified form of accounting;

-automated form, using accounting automation programs.

The formation of an accounting policy should proceed from the choice and justification of the methods of accounting in accordance with applicable law. The order on accounting policy should reflect the methodological, organizational and technical aspects of accounting in the organization. The example of table 1 shows the content of the accounting policy of the organization.

Table 1 - The content of the accounting policy of the organization

Aspect of accountingContents1. Methodical Reveals the nature of individual accounting objects based on the current regulatory framework The organization itself determines: · the cost of property classified as fixed assets; depreciation methods for fixed assets and intangible assets; a method of accounting for production costs and calculating the cost of products (works, services); · method of distribution of commercial expenses; · a method of an estimation and the account of a work in progress; valuation methods and methodology for accounting for transactions for the acquisition and sale of goods material assets; Option for accounting for revenue from the sale of products; conditions for recognition in the accounting of income and expenses; · features of accounting, due to the specifics of economic activity and management of the organization, etc.2. Organizational Describes the structure of the accounting service, its place in the management system of the organization and interaction with other departments. The organization has the right to determine: · the rights, duties and responsibilities of officials for the proper organization and maintenance of accounting; organizational form, subordination and structure of the accounting service; The level of centralization of accounting; · structure and subordination of separate divisions, etc.3. Technical Defines the procedures, the implementation of which makes it possible to ensure the methodological and organizational aspects at the level of modern requirements. The organization develops: · a working chart of accounting accounts; form of accounting; Forms of primary documents and document flow rules; information processing technology; composition, forms and terms of preparation and submission of internal reporting

A newly created organization must draw up an accounting policy before submitting the first financial statements. However, the provisions of the accounting policy must be used from the moment state registration enterprises. Therefore, it is necessary to draw up an accounting policy even before the registration of the enterprise, and approve it within the specified time frame.

Accounting methods include:

-ways to repay the value of assets;

-organization of document circulation;

Inventory;

-ways of using accounting accounts;

-system of accounting registers;

-ways of processing information;

An accounting policy is a set of accounting methods chosen by an organization for use. The methods of accounting for various assets and liabilities are established by accounting regulations, and it is up to the organization to decide which of them it will apply. If for any specific situations the methods of conducting accounting are determined, the following basic requirements must be taken into account:

Completeness requirement. The accounting policy should ensure the completeness of the reflection in the accounting of all factors of economic activity. Fulfillment of this requirement is achieved in the process of organizing the document management system. Timeliness requirement. Timely reflection of the facts of economic activity in accounting and financial statements is ensured due to the accurate preparation of primary accounting documents in accordance with the requirements of the law on accounting and their timely reflection in financial statements. It should be borne in mind that according to the Law of the Republic of Belarus "On Accounting and Reporting" of October 18, 1994, No. 3321-XII (as amended by the Law of the Republic of Belarus of December 29, 2006 No. 188-3), the primary accounting document must be drawn up at the time of the transaction, and if this is not possible - immediately after its completion.

The requirement for discretion. Assumes a greater willingness to recognize expenses and liabilities in accounting than possible income and assets, preventing the creation hidden reserves. Taking into account this requirement, PBUs were adopted on events after the reporting date and conditional facts of economic activity.

Consistency requirement. In accounting, it is strictly observed that the data of analytical accounting are identical to turnovers and account balances. synthetic accounting.

The requirement of rationality. Rational accounting, based on the conditions of economic activity and the size of the organization, is achieved by a reasonable division of costs into direct and indirect, the ability for small businesses to keep records using simplified forms, etc.

When forming an accounting policy, the following assumptions are assumed:

Assumption of property separation. The assets and liabilities of an organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations;

Assumption of business continuity. The Organization will continue as a going concern for the foreseeable future and has no intention or need to liquidate or substantially reduce operations and therefore liabilities will be discharged in due course;

Assumption of the sequence of application of accounting policies. The accounting policy adopted by the organization is applied consistently from one year to another. That is why you should not adopt a new accounting policy every year, but make changes to the current one.

Assumption of temporal certainty of the facts of economic activity.

The working chart of accounts is developed by the organization independently, taking into account the peculiarities of its activities on the basis of the Chart of Accounts, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated May 30, 2003. No. 89 (entered into force on January 1, 2004), and Instructions for its use. At the same time, it is desirable (but not at all necessary) to adhere to the numbering of sub-accounts recommended by the Instructions for Using the Chart of Accounts.

The working chart of accounting accounts should contain the synthetic and analytical accounts used in the organization that are necessary for accounting in accordance with the requirements for the timeliness and completeness of accounting and reporting.

Only those accounts that are actually intended to be used are entered into the Working Chart of Accounts. In this case, sub-accounts can be not only of the first, but also of the second, third, and one hundred and third order. It all depends on the needs of the organization in the detail of accounting and the possibilities for its implementation.

1.2 Regulatory framework for accounting

Accounting is often referred to as the "language" of business and entrepreneurship. Reflecting changes in the production, supply and commercial activities of the enterprise, it provides objective information about the circulation of the enterprise's funds, which is used by its employees to make informed and effective management decisions that increase the profits and profitability of the enterprise. Skillful use of accounting information allows the head of the enterprise to choose the best course of action when making a responsible management decision.

Timely formation of objective accounting information on all aspects of the enterprise's activity is achieved only in the conditions of a rational organization of accounting.

Therefore, the organization and maintenance of accounting should be based on general rules accepted and executed by all participants in economic activity. These rules are governed by laws and regulations at the state level. The regulatory documents define the procedure for regulating, organizing and maintaining accounting for all enterprises and organizations that are legal entities.

To ensure unity in the construction and maintenance of accounting, reporting and improve their reliability, there is state regulation accounting and reporting, which is based on the Law of the Republic of Belarus "On Accounting and Reporting" dated October 18, 1994 No. 3321-XII (hereinafter referred to as the Law).

The law summarized the experience of accounting in modern economy, disclosed in relation to the Belarusian traditions and acting in the republic civil law. The law defines: subjects of accounting; general issues of state regulation and organization of accounting; rights and obligations of persons responsible for keeping records; issues of valuation of property and liabilities; the procedure for documenting and registering business transactions; the procedure for conducting inventories; composition, principles of compilation, procedure for submission, publication and storage of reports. It defines mainly the legal and legal aspects of the organization of accounting and reporting. Certain aspects of its conduct are covered in other regulatory documents.

State regulation of accounting and reporting is carried out by the President of the Republic of Belarus, the National Assembly of the Republic of Belarus, the Council of Ministers of the Republic of Belarus and other state bodies within their competence in order to achieve uniformity in accounting and preparation of financial statements, improve the reliability and timeliness of accounting and reporting information.

The Ministry of Finance of the Republic of Belarus, in accordance with the legislation of the Republic of Belarus, carries out general methodological management of accounting and reporting and adopts regulatory and legal acts on accounting and reporting that are mandatory for organizations, as well as approves regulatory legal acts on accounting and reporting, developed and introduced into in accordance with the established procedure by state organizations subordinate to the Council of Ministers of the Republic of Belarus.

Republican bodies government controlled subordinate to the Council of Ministers of the Republic of Belarus and carrying out regulation and management in a certain sector of the economy, carry out methodological management of accounting and reporting of organizations in the relevant sectors of the economy and adopt regulatory legal acts on accounting and reporting that do not contradict the regulatory legal acts for accounting and reporting of the Ministry of Finance of the Republic of Belarus. The general methodological management of accounting and reporting is entrusted to the Ministry of Finance of the Republic of Belarus, which, in accordance with the legislation, develops, coordinates and approves for execution by all organizations in the territory of the Republic of Belarus:

national accounting and reporting standards harmonized with international ones;

standard charts of accounts and instructions for their use;

provisions, instructions and clarifications on the uniform recording in accounting and reporting of transactions that are not regulated by national accounting and reporting standards;

standard unified forms of primary accounting documents, their electronic versions and instructions for filling out;

other regulatory legal acts on accounting and reporting issues that establish uniform methodological principles of accounting in all sectors of the economy.

Commercial organizations, guided by the legislation of the Republic of Belarus on accounting and reporting, regulatory legal acts of government bodies regulating accounting and reporting, independently form their accounting policies based on industry and other features of their activities and management.

The system of state regulation of accounting in the Republic of Belarus consists of four levels, as can be seen from Table 2.

Table 2 - Accounting regulation system of the Republic of Belarus

LevelEntityDocumentsAuthorities accepting documents1. Legislative Defines the essence of accounting, its tasks, basic concepts, regulation, organization and maintenance of accounting and reporting Laws, codes, decrees, resolutionsPresident, National Assembly, Council of Ministers2. Regulatory Establishes the basic rules for the formation of complete and reliable information on individual sections of accounting and the presentation of information in reporting Accounting Regulations Ministry of Finance, National Bank 3. Methodological It is advisory in nature, through documents that provide explanations on the issues of setting and maintaining accounting Instructions, guidelines, recommendationsMinistry of Finance, National Bank, other ministries and departments4. Organizational Regulates accounting directly in the organization, through documents that determine the accounting policy of the organization in the methodological, technical, organizational terms Orders, instructions, plans, schedules, etc. Organizations, institutions and their structural divisions

Thus, the state regulation of accounting is to develop general principles and rules for organizing and maintaining accounting, the composition and content of the reporting of organizations conducting accounting.

.3 Accounting procedure for individual sections in commercial organizations

The accounting process consists of interrelated elements (for example: accounting for fixed assets, materials, finished products, accounts receivable etc.), which are ultimately reflected in the structure of the balance sheet. The bachelor's work reflects accounting for cash, accounting for fixed assets, accounting for materials and finished products, accounting for settlements with personnel, accounting for the financial result of the organization's work, as these are the main aspects that form the basis of the work of the majority commercial organizations.

Fixed assets are a set of labor instruments that repeatedly participate in the production process, retain their natural form and transfer their value to finished products (works, services) in parts during the entire period of operation.

Fixed assets are labor instruments that simultaneously meet two conditions: the cost of more than 30 basic settlement units per unit (for carpets and carpet products more than 10 base units) and the period beneficial use(service) for more than one year.

The useful life is the period during which the use of fixed assets brings economic benefits (income) to the organization. In the accounting policy of the organization, it is necessary to determine accounting methods depreciation charges for groups of homogeneous fixed assets. As such, the following three methods are given in PBU:

Linear;

non-linear;

-industrial

Table 3 shows the correspondence of accounts for depreciation of fixed assets

Table 3 - Correspondence of accounting accounts for depreciation of fixed assets

In accounting, fixed assets are recorded at their original cost. The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, delivery, installation and installation of an object, as well as for bringing it to a condition suitable for use. The initial cost of fixed assets recorded in accounting is not subject to change, except for the following cases:

-re-equipment of an object (expansion, completion, additional equipment, modernization, reconstruction), as a rule, carried out in the order capital investments;

-revaluation of fixed assets carried out according to the decisions of the Government of the Republic of Belarus.

The unit of accounting for fixed assets is a separate inventory object, which is understood as an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job.

Analytical object-by-object accounting of fixed assets is carried out by the accounting department of the organization on inventory cards that open for each object, including objects that have separate devices and accessories that make up one with it, but at the same time, a list of such parts is given in the same card.

Inventory cards, as well as fixed asset accounting cards, are checked in total against the synthetic accounting data for fixed assets. At the end of the year, according to the total amounts of movement accounting cards and accounting data, reporting on the movement of fixed assets is completed.

When registering any item of fixed assets, you should first of all determine whether this item is production or non-production, since the method of further accounting depends on this.

The composition of production fixed assets includes, in particular: production, facilities, transmission devices, power machines and equipment, working machines and equipment, etc.

Non-productive fixed assets include, in particular: buildings of clubs, palaces and houses of culture, residential buildings, buildings of hotels, hostels, baths, etc.

to fixed assets non-production purpose include funds on the balance sheet and not related to the implementation of statutory activities of housing and public utilities, health care, physical culture, social security, public education, culture, etc.

Consequently, production fixed assets are understood as such funds that are used in the business activities of the organization, that is, they are directly involved in the systematic receipt of profit.

Account 01 "Fixed Assets" is intended to summarize information on the availability and movement of fixed assets of the organization that are in operation, stock, mothballed, leased, trust management.

Table 3 shows the movement of fixed assets in the enterprise.

Table 4 - Receipt and disposal of fixed assets

Contents of the entryDebitCreditActual costs of acquiring an item of fixed assets0860.76 Receipt of an item of fixed assets when they are put into operation0108VAT when importing or acquiring an item of fixed assets18/360.76Payment to suppliers60.7651VAT6818/1Market value of objects received free of charge0898On registration other VAT18/360When taking into account0108VAT for deduction6818/1As depreciation is accrued (monthly 12% of the amount: 1220, etc.02Attribution to non-operating income ((amount: years) : 12)98/292Acceptance of surplus fixed assets for accounting0192VAT accrual18/168Write-off initial (replacement cost)01 sub-account "Disposal of fixed assets" 01 Depreciation write-off0201 sub-account "Disposal of fixed assets" Disposal expenses9170, 68, 10, 60 Write-off of the residual value9101 sub-account "Disposal of fixed assets" Proceeds from the sale 201VAT on the object sold9168Profit from the sale9199Loss from the sale9991Write-off of accrued depreciation on the transferred object0201For the amount of the residual value9201For the amount of the financial result from the gratuitous transfer8392For the amount of accrued taxes9268

Intangible assets are accepted for accounting on account 04 "Intangible assets" at their original cost.

The costs of acquiring intangible assets directly related to their receipt and bringing them to a state in which they are suitable for use, as well as confirmation property rights, are taken into account in the debit of account 08 "Investments in outside current assets as a capital expenditure.

Acceptance of intangible assets for accounting is reflected in the debit of account 04 "Intangible assets" in correspondence with the credit of account 08 "Investments in non-current assets".

To account for the disposal of intangible assets (sale, write-off, gratuitous transfer, etc.) to account 04 "Intangible assets", a subaccount "Disposal of intangible assets" is opened. The value of the retired intangible asset is transferred to the debit of this sub-account, and the amount of accrued depreciation for the entire period of operation is transferred to the credit (from the debit of account 05 "Depreciation of intangible assets"). residual value of retired intangible assets is debited from the credit of account 04 "Intangible assets" of the sub-account "Disposal of intangible assets" to the debit of account 91 "Operating income and expenses", in case of gratuitous transfer - to the debit of account 92 "Non-operating income and expenses". Intangible assets by the user organization are accounted for in accounting on account 04 "Intangible assets" in the amount of a one-time (lump-sum) payment specified in the contract.

Analytical accounting on account 04 "Intangible assets" is carried out by types and by individual objects of intangible assets.

Account 05 "Depreciation of intangible assets" summarizes information on depreciation accumulated during the use of intangible assets.

Depreciation is charged in accordance with the law based on the depreciable cost of an intangible asset, its established useful life or standard service life (for intangible assets not used in business activities) and the chosen method (method) of depreciation.

When calculating the depreciation of intangible assets, its amount is reflected in the credit of account 05 "Depreciation of intangible assets" in correspondence with the debit of the accounts for recording production costs (sales expenses) 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General business expenses", 29 "Serving industries and facilities", 91 "Operating income and expenses" (in cases established by law) and others.

When objects of intangible assets are disposed of (sale, write-off, transfer free of charge, etc.), the amount of depreciation accrued on them is written off with reflection in the debit of account 05 "Amortization of intangible assets" and the credit of account 04 "Intangible assets" (sub-account "Disposal of intangible assets").

Analytical accounting is maintained for individual items of intangible assets.

The accounting procedure for raw materials, purchased semi-finished products and components, fuel, packaging and packaging materials, spare parts, inventory and household supplies, special equipment and special clothing of organizations is established by the Instruction on the accounting procedure for materials, approved by the Decree of the Ministry of Finance dated 17.07.2007 No. 114. It establishes the procedure for processing operations for the receipt and disposal of materials, the methodology for their assessment, the procedure for including transportation and procurement costs in the cost of materials, as well as the features of accounting for materials in warehouses and in the accounting service.

To ensure a uniform definition of the composition of costs included in the cost of manufactured and sold products, they were approved by the Decree of the Ministry of Economy of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus and the Ministry of Labor and Social Protection of the Republic of Belarus dated October 30, 2008 No. 210/161/151 included in the cost of products (works, services). They determine the cost of materials reflected in the element "material costs", methods for estimating reserves and the procedure for their inclusion in the cost of manufactured and sold products. .Approved standard unified forms of primary accounting documentation are subject to application by organizations regardless of the organizational and legal form and form of ownership and individual entrepreneurs.

If the specifics of the type of economic activity require the use of forms of primary accounting documentation with additional details, then the business entity can enter them by issuing an appropriate organizational and administrative document.

Instructions on the procedure for accounting, storage and destruction of forms of primary accounting documents registered in State Register strict reporting forms, approved by the Decree of the Ministry of Finance, the Ministry of Taxes and the Ministry of Communications of the Republic of Belarus dated April 16, 2002 No. 61/47/7 (as amended on August 15, 2003 No. 117/79/19, dated January 31, 2005 No. .2005 No. 77/65/16 of June 23, 2006 No. 70/69/19, No. 172/107/50 of November 27, 2007, No. 165/85/45 of October 31, 2008). determines the procedure for the acquisition, accounting, storage, use, return, replacement and destruction of forms of primary accounting documents registered in the State Register of strict reporting forms.

Accounting for material assets in the warehouse is carried out by a materially responsible person, that is, a storekeeper. The storekeeper for each item number of the material opens a warehouse accounting card for materials according to the standard interdepartmental form No. M-12, prepared by the accounting department as receipt documents are received and in accordance with the nomenclature of materials and transferred to materially responsible persons against receipt in the register along with receipt documents. In the received warehouse accounting cards, the storekeeper fills in the details characterizing the places of storage of materials (racks, cells, etc.). Based on the primary documents drawn up in the prescribed manner ( receipt orders, requirements, waybills, bills of lading, dual cards, etc.) the warehouse manager (storekeeper) records the operations for the receipt and issue of materials in the warehouse accounting cards on the day of the transactions and displays the remaining materials on the cards daily (usually , after each operation).

On account 10 "Materials" take into account the movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. values ​​of the organization (including those in transit and processing). Materials are recorded on account 10 "Materials" at the actual cost of their acquisition (procurement) or accounting prices. To account 10 "Materials" sub-accounts can be opened:

1 "Raw materials and materials";

2 "Purchased semi-finished products and components, structures and parts";

3 "Fuel";

4 "Containers and packaging materials";

5 "Spare parts";

6 "Other materials";

7 "Materials transferred for processing to the side";

8 "Construction Materials";

9 "Inventory and household supplies";

10 "Special equipment and special clothing in stock";

11 "Special equipment and special clothing in operation";

12 "Scrap and waste containing precious metals";

13 "Temporary (non-title) structures and devices";

other sub-accounts.

Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected using accounts 15 "Procurement and acquisition of material assets" and / or 16 "Deviation in the cost of material assets" or without using these accounts.

In the case of using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", on the basis of the settlement documents received by the organization, the suppliers' accounts are accepted at the purchase price, taking into account the acquisition costs (actual cost) and an entry is made in the debit of account 15 "Procurement and acquisition of material assets" and credit of accounts 20 "Main production", 23 "Auxiliary production", 60 "Settlements with suppliers and contractors", 71 "Settlements with accountable persons", 76 "Settlements with various debtors and creditors" and others depending on where these or those valuables came from, and on the nature of the costs of procurement and delivery of materials. At the same time, an entry in the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors" is made regardless of whether material assets have arrived at the organization or are on the way.

The posting of materials actually received by the organization is reflected in the debit entry of account 10 "Materials" and the credit of account 15 "Procurement and acquisition of material assets" at accounting prices. The amount of the difference between the actual cost of the acquisition (procurement) of materials and their value at accounting prices is debited from the credit (debit) of account 15 "Procurement and acquisition of material assets" to the debit (credit) of account 16 "Deviation in the cost of material assets".

If the organization does not use accounts 15 "Procurement and acquisition of material assets" and / or 16 "Deviation in the cost of material assets", the posting of materials is reflected in the entry in the debit of account 10 "Materials" and the credit of accounts 20 "Main production", 23 "Auxiliary production" , 60 "Settlements with suppliers and contractors", 71 "Settlements with accountable persons", 76 "Settlements with different debtors and creditors" and others, depending on where these or those values ​​came from, and on the nature of the costs of procurement and delivery of materials to the organization. At the same time, materials are accepted for accounting, regardless of when they were received - before or after receipt of the suppliers' settlement documents.

On account 70 "Settlements with personnel for remuneration" summarizes information on settlements with personnel, both included and not included in the payroll of the organization, for remuneration (for all types wages, bonuses, allowances and other payments), as well as on the payment of income on shares and other securities of this organization.

On the credit of account 70 "Settlements with personnel for wages" the following amounts are reflected: wages due to employees - in correspondence with the debit of accounts for accounting for production costs (sales expenses) and other sources;

payment of vacations of employees accrued at the expense of the reserve formed in accordance with the established procedure for these purposes - in correspondence with the debit of account 96 "Reserves for future expenses" if the accounting policy of the organization provides for the creation of a reserve for the upcoming payment of vacations of employees, or are debited to accounting accounts production costs (if a reserve for vacation pay is not created). At the same time, part of the amounts accrued for vacation days falling on the following reporting months are reflected in the debit of account 97 "Deferred expenses";

accrued benefits from contributions to the Social Protection Fund and other similar amounts - in correspondence with the debit of account 69 "Calculations for social insurance and security";

accrued income from participation in the authorized capital of the organization, etc. - in correspondence with the debit of account 84 " Undestributed profits(uncovered loss)";

accrued premiums for the delivery of scrap metal from the replacement of spare parts during the repair of fixed assets, write-off of funds in circulation, from the dismantling of fixed assets, from an unidentified source of its formation - in correspondence with the debit of accounts 20 "Main production", 23 "Auxiliary production", 91 "Operating income and expenses", 92 "Non-operating income and expenses" and others.

The debit of account 70 "Settlements with personnel for remuneration" reflects the paid amounts of wages, bonuses, benefits, etc., income from participation in the authorized capital of the organization, as well as the amount of accrued taxes, payments on executive documents and other deductions.

Amounts accrued but not paid on time (due to non-appearance of recipients) are reflected in the debit of account 70 "Settlements with personnel for wages" and the credit of account 76 "Settlements with various debtors and creditors" (sub-account 76-5 "Settlements on deposited amounts").

Analytical accounting on account 70 "Settlements with personnel for wages" is kept for each employee of the organization.

Account 71 "Settlements with accountable persons" summarizes information on settlements with employees on the amounts issued to them against the report on administrative, business and operating expenses.

Account 71 "Settlements with accountable persons" is debited for the amounts issued under the report in correspondence with the credit of the cash accounts. For the amounts spent by accountable persons, account 71 "Settlements with accountable persons" is credited in correspondence with the debit of accounts that take into account costs and acquired values, or other accounts, depending on the nature of the expenses incurred.

Accountable amounts not returned by employees within the established time limits are reflected in the credit of account 71 "Settlements with accountable persons" and the debit of account 94 "Shortages and losses from damage to valuables". In the future, these amounts are debited from the credit of account 94 "Shortages and losses from damage to valuables" to the debit of account 70 "Settlements with personnel for wages" (if they can be deducted from the employee's wages) or 73 "Settlements with personnel for other operations" (when they cannot be deducted from the employee's wages).

Analytical accounting on account 71 "Settlements with accountable persons" is carried out for each amount issued for the report.

1.4 The concept and requirements of financial statements

accounting financial regulatory

The entry of many commercial organizations into the market economy has led to the problem of presenting a complete financial information on the activities of the organization and property status on a certain date. Among groups of external users of such information (investors, creditors, suppliers and other commercial counterparties, customers, government and government agencies, the public), its provision is especially important for investors and future shareholders of the organization.

Financial statements - a set of interrelated indicators, presented in appropriately approved forms, of the results of the enterprise's work for the past reporting period.

Financial statements must meet the following requirements: reliability, integrity, timeliness, simplicity, verifiability, comparability, cost-effectiveness, compliance with strictly established formalization and publicity procedures.

Reliability is based not only on accounting information, but also on other types of accounting, primarily statistical accounting. Violation of this approach makes it impossible to draw up a business plan, as well as the operational management of property at various levels of economic activity. This condition requires comparability of reporting and planned indicators.

Integrity or completeness reporting allows you to make more informed management decisions. To this end, the data of synthetic and analytical accounting must be confirmed by the results of the inventory and the conclusion of an independent audit organization.

Timeliness involves the submission of relevant financial statements to the appropriate addresses on time. Organizations, regardless of organizational and legal forms of ownership (with the exception of budget ones), are required to submit quarterly financial statements within 30 days after the end of the previous quarter. Annual financial statements are submitted within 90 days after the end of the year, unless otherwise provided by the legislation of the Republic of Belarus.

The financial statements are signed by the head and chief accountant (accountant) of the organization. In an organization where accounting is maintained on a contractual basis by a specialized organization or a specialist, the financial statements are signed by the head of this organization and the specialist in charge of accounting.

Simplicity financial statements lies in its simplification and accessibility. The transition of accounting to international standards objectively contributes to the implementation of this requirement.

Verifiability reporting implies the possibility of confirming the information presented in it at any time. Indirectly, this condition implies the neutrality of the information presented in it.

Comparability involves the presence of the same indicators over different periods of time in order to identify differences and trends.

economy is achieved by unifying and standardizing the relevant reporting forms, reducing individual indicators without compromising the quality of reporting data. This applies, first of all, to indicators that are of a reference and informational nature.

Registration is the next requirement for financial statements. It means that reporting, as well as accounting of property, liabilities and business transactions, is carried out in Russian, in the currency of the Republic of Belarus - in rubles. The reporting is signed by the head of the organization and the specialist in charge of accounting (chief accountant, etc.).

From the list of annual reporting forms published in without fail are subject to the balance sheet (form N 1) and Profit and Loss Statement (form N 2). This approach is also accepted in international practice, which allows external users of information to make an informed decision regarding capital investment in this company.

The organization draws up financial statements reflecting the composition of the property and the sources of its formation, including the property of industries, farms, other structural divisions, as well as branches and representative offices allocated to a separate balance sheet and not being legal entities.

The first reporting year for newly created organizations is the period from the date of their state registration to December 31 inclusive. Newly established organizations after October 1 are allowed to consider the period from the date of their state registration to December 31 of the next year inclusive as the first reporting year.

The information contained in the financial statements is based on synthetic and analytical accounting data.

Corrections of errors in the financial statements are confirmed by the signature of the persons who signed them, indicating the date of correction.

The organization's annual financial statements are open to interested users: banks, investors, creditors, buyers, suppliers, etc., who can familiarize themselves with the annual financial statements and receive copies of them with reimbursement for copying costs.

The composition of the financial statements for business entities of all forms of ownership is determined by the Law of the Republic of Belarus "On Accounting and Reporting", as well as the Instruction on the procedure for compiling and submitting financial statements, approved by the Decree of the Ministry of Finance of the Republic of Belarus on February 14, 2008, No. 19. In addition to balance sheet and profit and loss statement (form 2) includes a statement of changes in capital (form 3), a cash flow statement (form 4), an appendix to the balance sheet (form 5), a report on the intended use of funds received (form 6 ).

Accounting reporting, being the final stage of the accounting process, is a system of indicators reflecting the property and financial position of the organization on reporting date, as well as the results of economic activity for the reporting period (month, quarter, year).

The explanatory note should contain information that reveals the most significant aspects of the financial and economic activities of a commercial organization and the characteristics of the organization.

An explanatory note is a mandatory attribute of the annual financial statements. It is compiled in any form, contains a text description, graphs, tables and analysis of the organization's activities. It evaluates the activities of the organization in the reporting year in terms of indicators that are not reflected in the forms of financial statements (other assets, liabilities, creditors, debtors, other liabilities, certain types of profits and losses, etc.) if they are significant in total amount. An amount is recognized as significant if its ratio to the total of the relevant data is at least five percent. In the explanatory note:

reflects data on the volume of sales of products, goods, works and services by type of activity;

an assessment of the organization's business activity (breadth of sales markets), the degree of fulfillment of planned targets in terms of sales growth rates compared to previous periods, the level of efficiency in the use of resources is given;

analyzes the dynamics of the most important economic and financial indicators activities of the organization;

describes upcoming capital investments and other economic activities investment character;

lists the types of current, investment and financial activities and evaluates their effectiveness;

the calculation of the influence of the main factors on the economic and financial results of the organization's activities in the reporting year is given;

the decision made by the owners, based on the results of consideration of the annual financial statements, is given;

discloses the distribution of profits in the organization for the reporting period;

the reasons for the change in the opening balance at the beginning of the year (revaluation of fixed assets, denomination, etc.) are indicated;

substantiate upcoming changes in the accounting policy of the organization, indicating the reasons and consequences of making changes to the accounting policy;

the state of fixed assets, intangible assets, accounts payable and receivable is assessed;

the reasons for the appearance of changes in the property and financial position of the organization are substantiated;

other indicators.

Let us briefly dwell on the remaining components of financial statements.

The balance sheet of the organization, as the main form of reporting, is presented on forms standard form No. 1 annually approved by the Ministry of Finance of the Republic of Belarus. When compiling the balance sheet, they are guided by the Law of the Republic of Belarus “On Accounting and Reporting”. The balance sheet of an enterprise is one of the forms of financial statements that reflects in a generalized form its funds in terms of composition and directions of use (assets) and sources of their financing (liabilities) in monetary value on a specific date. It characterizes the financial position of the enterprise at the reporting date, reflecting the property, equity capital and liabilities of the enterprise. The balance sheet form does not differ by industry and form of ownership. An asset reflects the composition, placement and use of enterprise funds, and a liability shows the same funds, but according to the sources of their formation and intended purpose. Therefore, one of the mandatory requirements for the balance sheet is the equality of the total of the asset to the total of the liability. To consolidate the basic knowledge, a balance sheet was drawn up. In the balance sheet, for comparison, indicators are given at the beginning of the year and the end of the reporting period.

section II "Current assets".

Profit and loss statement (Form 2) is compiled for the month, quarter and year. The report contains data for the reporting period and for the same period last year. Data on income, expenses and financial results are formed on an accrual basis from the beginning of the year to the reporting date. The procedure for presenting data in the report depends on the accepted procedure for recognizing income by the organization, on the nature of the organization's activities, the amount and conditions for their receipt.

Other forms of financial statements supplement, clarify and decipher individual indicators of the balance sheet. The composition of the financial statements for business entities of all forms of ownership is determined by the Law of the Republic of Belarus "On Accounting and Reporting", as well as the Instruction on the procedure for compiling and submitting financial statements, approved by the Decree of the Ministry of Finance of the Republic of Belarus on February 14, 2008, No. 19

Statement of changes in capital (form 3) contains information on the authorized, additional and reserve funds, retained earnings (uncovered loss) of previous years, accumulation and consumption funds created in the organization and targeted financing. The report provides information on the availability and change (accrual and use) of sources of own funds for each source at the beginning and end of the reporting period. Based on the report on changes in capital, the state and movement of equity for the reporting period, as well as the degree of autonomy of the organization's functioning, is assessed.

movement of borrowed funds.

receivables and payables.

depreciable property.

the movement of funds to finance long-term investments.

financial investments.

The first section provides information on the received credits and loans of banks, based on the intended purpose ( investment goals, replenishment of working capital, bill loans, other long-term obligations); loans of other organizations issued in the form of commercial, promissory notes, commodity loans and other debt obligations. The report contains debt balances at the beginning of the year and the end of the reporting period for received long-term and short-term borrowings. A separate line shows credits and loans not repaid on time (overdue, prolonged, extended).

The second section of Form 5 contains information on receivables (settlements with buyers and customers for shipped goods, works, services; advances issued; bills received; other debtors and liabilities) and accounts payable (settlements with suppliers and contractors; advances received; bills transferred; payroll settlements, with personnel on other transactions, with the budget and the social protection fund, with respect to taxes and fees, with founders and with other creditors Information is provided separately for long-term and short-term debt in the form of balances at the beginning of the year and the end of the reporting period. Separate lines show accounts payable and receivables not repaid on time.This table also contains information on the amount of guarantees issued and collateral received.

The third section provides data on the composition of fixed assets and intangible assets, both owned by the organization and leased (leasing). Fixed assets in this table are recorded at historical or replacement cost. Moreover, the report provides information on the balances at the beginning and end of the reporting year, the receipt and disposal of fixed assets and intangible assets. For reference, information is provided on the amounts of revaluation, indexation of depreciation of fixed assets, accrued depreciation on fixed assets and intangible assets.

The fourth section shows the availability and movement of sources of own funds (depreciation fund for the reproduction of fixed assets and intangible assets, retained earnings and other sources of own funds) and attracted funds (credits and loans from banks, borrowed funds from other organizations, budget financing, under contracts shared construction, as well as joint activities, etc.) in the organization, as well as their use for the purpose of capital and long-term financial investments.

The fifth section provides a breakdown of the balances of financial investments by their types (shares and shares, debt securities, granted loans, contributions under a simple partnership agreement) and maturity dates (long-term and short-term) at the beginning of the year and the end of the reporting period.

The presented chapter reveals the basics of accounting and control in commercial organizations, the requirements for financial statements, and also considers regulatory documents on financial statements.

2. The main aspects of accounting of the private production and trade unitary enterprise "Factory" KVETKA "

2.1 General characteristics of the activities of the private production and trade unitary enterprise "Factory" KVETKA "

The private production and trade unitary enterprise "Factory" KVETKA "is located in Gomel, Dostoevsky street, 1, room 15. and is an independent economic entity based on the right of economic management. It was created in accordance with the decision of the Founder Gulevich Dmitry Ivanovich in 2005. PUE “Factory “KVETKA” is legal entity, has an independent balance sheet, a bank account (Branch No. 6 of CJSC VTB Bank (Belarus)), a seal with its name, letterheads, stamps.

making a profit;

The main activity of PUE “Fabrika “KVETKA” is the mass production of bathroom furniture, commercial equipment, office furniture.

Private Unitary Enterprise "Factory" KVETKA "leases production and office space on the territory of the USC JSC" Gomelpromstroy ".

As of 01.01.2011, the size of the authorized capital was 83 million rubles.

The profit remaining at the enterprise after paying taxes and other payments to the budget goes to the full disposal of PUE "Factories" KVETKA ". Usage net profit produced in the following areas: reserve fund - 40%; additional fund - 37%; settlements with the founders on the payment of dividends - 5%; other purposes - 18%.

The number of employees of PUE “KVETKA Factory” has not changed since the beginning of 2008 and as of January 1, 2011 is 20 people, including workers - 15, engineers - 5.

In 2010, the volume of production amounted to 1085 million rubles.

In its composition, PUE "Factory" KVETKA "has the following divisions, production sites: administrative and managerial personnel; cutting section, facing; drilling section, additives; pressing area; milling area; assembly area for finished products.

PUE “Factory “KVETKA” is a profitable enterprise. The profitability indicators of the enterprise are reflected in table 1.

Table 1 - Profitability indicators for PUE "Fabrika "KVETKA" for 2008-2010

Indicators 2008 2009 2010 Deviation, (+,-) 2010 to 2008 Deviation, (+,-) 2010 to 2009 060) 537860910373503. Profit from sales (form 2, line 070), million rubles 58148175117274. Profit of the reporting period (form 2, line 200), million rubles 1875145127705. Average annual value: 5.1. non-current assets ( average value on line 190)1301401377-35.2. current assets (average value on line 290)1782644152371515.3. capital3084055522441476. Profitability indicators, %: sales (clause 4/clause 1 * 100) production activities(clause 3/clause 2*100)10.8017.2119.238,432.02 in non-current assets (clause 4/clause 5.1*100)13.8553.57105.8491.9952.27 current assets (clause 4/p. .5.2*100)10.1128.4134.9424.836.53 own capital (clause 4/clause 5.3*100)75.00125.0095.3920.39-29.61 of debt capital (clause 4/clause 5.4 *100)6.3421.7436.2529.9114.51

The profitability of the organization in 2010 increased compared to previous years.

Thus, the profitability of sales increased in 2010. by 10.33 percent compared to 2008. and by 5.92 percent by 2009. due to the greater contribution of funds to advertising the company's products compared to previous years; profitability of production activities increased in 2010. by 8.43 percent compared to 2008. and by 2.02 percent compared to 2009. by increasing sales; profitability of non-current assets increased in 2010. by 91.99 percent by 2008. and by 52.27 percent by 2009. in connection with the revaluation of fixed assets; return on current assets increased in 2010. by 24.83 percent compared to 2008. and by 6.53 percent compared to 2009. by paying off accounts receivable; return on equity increased in 2010. by 20.39 percent compared to 2008. due to an increase in the additional fund and decreased by 29.61 percent compared to 2009. due to losses in 2009; return on borrowed capital increased in 2010. by 29.91 percent compared to 2008. and by 14.51 percent compared to 2009. through the conclusion of an agreement with the bank to receive foreign currency loan.

This testifies to the efficient use of assets, the outstripping rate of profit growth for 2010 compared to the rate of change in the organization's assets.

Thus, PUE "Factory" KVETKA "is a profitable organization, gradually increasing the pace of production and sales of products.

2.2 Organization of accounting and control in the private production and trade unitary enterprise "Factory" KVETKA "

Accounting in PUE “Factory “KVETKA” is carried out through one accountant (chief).

All responsibility for accounting is assigned to the chief accountant, he is also responsible for violations of its maintenance. Accounting is maintained in accordance with the regulation on the accounting policy of the organization, which is developed and approved annually. Thus, according to the provisions on accounting policies, the acceptance, transfer, transfer and dismissal of accounting employees and employees with whom agreements on full liability are concluded are carried out in agreement with the chief accountant or a person replacing him.

In accordance with the provision on accounting policies, primary accounting documents are drawn up in the form contained in the albums of unified forms of primary accounting documentation with all the required details filled in.

Primary accounting documents, the form of which is not provided for in the albums of unified forms, is developed by the chief accountant and contains the following mandatory details:

name, document number, date and place of its preparation;

positions of persons responsible for the performance of a business transaction and the correctness of its execution.

Primary accounting documents are created in workshops and sections by direct executors and go to the accounting department for the corresponding accounting sections. Based on the received primary documents, registers of accounting and tax accounting as well as accounting, tax and statistical reporting.

Accounting and use of strict reporting forms is carried out in accordance with the Regulation on the procedure for accounting for strict reporting forms, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated 12/18/2008. No. 196.

The production and economic activities of the PUE “Fabriki “KVETKA” are ensured not only through the use of material, labor and financial resources, but also at the expense of fixed assets - the means of labor and the material conditions of the labor process. Fixed assets represent a set of labor instruments, as well as material objects that create conditions for their functioning, which retain their material form, are used by the organization in economic activities for a long period (over 12 months), and the unit value of which exceeds the value established by the accounting the policy of the organization (30 basic units) in accordance with the law (with the exception of objects related to fixed assets, regardless of their value).

PUE “Factory “KVETKA” once a year (at the beginning of the reporting year) revaluates fixed assets at replacement cost by indexing or direct recalculation at documented market prices, attributing the resulting differences to the additional capital of the organization, unless otherwise established by the legislation of the Republic of Belarus. The last revaluation of fixed assets in PUE “Factory “KVETKA” was carried out as of January 1, 2011. The results of the revaluation are summarized in an act on the results of the revaluation, which is signed by the commission and approved by the head of the organization.

The straight-line method of depreciation is the uniform (by years) depreciation by the organization over the entire standard service life or useful life of an item of fixed assets or intangible assets.

In accordance with the provision on accounting policy, the depreciation policy commission has the right to review the standard service lives and (or) useful lives of fixed assets in cases of completion of modernization; reconstruction; partial liquidation; additional equipment; completion; carried out technical diagnostics and examination, issued as capital investments by acts of acceptance of the work performed; in cases of revaluation with the involvement of an appraiser, as well as in cases listed in paragraphs 25, 45 and 46 of the Instruction on the procedure for calculating depreciation of fixed assets and intangible assets, approved by the Decree of the Ministry of Economy of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Architecture and Construction of the Republic Belarus dated February 27, 2009 N 37/18/6 (hereinafter - Instruction N 37/18/6).

In PUE "Factory" KVETKA "accounting for the acquisition of inventories and inventory is carried out at accounting prices (at purchase prices).

Accounting for production costs is carried out by the traditional calculation method of accounting for production costs. As a basis for the distribution of costs in the accounting policy of the enterprise, an option is provided proportionally material costs. Revenue from the sale of products is determined as the buyer pays for settlement documents. Inventories (raw materials, components, spare parts, etc.) are valued at their actual cost of acquisition. When inventory is released into production, it is assessed at the cost of each unit. Due to the impossibility of further use of production waste and their sale, waste is recorded in quantitative terms.

Considering the position on the accounting policy of the organization on the accounting of production costs, the following can be noted.

General business expenses are monthly distributed in proportion to direct material costs. The costs of repairing fixed assets used in business activities are charged to the cost of products (works, services) as work related to repairs is carried out.

Finished products at the warehouse of PUE “Factories “KVETKA” are accounted for by the storekeeper in the warehouse accounting cards. The movement of shipped goods, products, work performed, services is reflected at the actual cost on account 45 "Goods shipped".

Accounting policy PUE “Fabriki “KVETKA” provides for the recognition of revenue as payment for settlement documents by buyers and receipt of funds to the current account.

In PUE “Factory “KVETKA”, as part of operating income and expenses, the sale of materials not used in its own production is taken into account.

Non-operating income and expenses are income and expenses arising from the facts of economic life that are not related to entrepreneurial activity organizations.

In accordance with the provision on the accounting policy of the organization, non-operating income in the form of fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are recognized when they are received from the debtor.

Non-operating expenses in the form of fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are recognized when they are recognized by the organization.

Reserves for future expenses are not created.

Retained earnings reflect the founder's reinvestment policy aimed at increasing the own funds of a commercial organization through the use of internal sources of their growth.

The reserve fund, accumulation and consumption funds are not formed. The procedure for distribution of profits is established by the founder. Net profit is subject to distribution among the owners, in this case belongs to the founder. In PUE “Factory “KVETKA”, the profit remaining at the disposal of the organization is distributed for the following purposes:

accrual of income (remuneration) to founders (participants) from participation in the organization;

reserve fund;

additional fund.

The amount of profit remaining after the distribution is capitalized in the organization and is called retained (accumulated) profit. The net profit of the organization minus the income (remuneration) paid to its founders (participants) is called reinvested profit, i.e. invested in the assets of an economic entity.

A book of purchases is kept in accordance with the procedure established by law.

PUE "Factory "KVETKA" uses a standard chart of accounts approved by the Decree of the Ministry of Finance of the Republic of Belarus on May 30, 2003 No. 89 "On approval of the Standard chart of accounts and Instructions for the application of the Standard chart of accounts" and put into effect on January 1, 2004 ., adjusted specifically for the enterprise. Financial statements in the organization for the reporting period (month, quarter, year) are compiled by the chief accountant. Consolidated reporting organization provided in tax office; to statistical authorities; to non-budgetary funds (Belgosstrakh, Social Protection Fund). Responsibility for the organization of accounting lies with the chief accountant and the director.

PUE “Factory “KVETKA” uses an automated form of accounting, a specialized accounting program has been introduced - “1C: Accounting” version 7: 7, which is a positive moment in the organization of accounting. Also, in the work of accountants, the Microsoft Office package of office applications is used. The configuration of the program "1C: Accounting" version 7: 7 includes a set of standard reports designed to obtain data on accounting results and accounting entries in a variety of cuts. Standard reports are used to obtain summary and detailed information on any sections of accounting:

1) The balance sheet contains for each account information about the balances at the beginning and at the end of the period and the debit and credit turnover for the specified period. This report is one of the most frequently used reports in accounting practice (Appendix B).

) The balance sheet for the account is intended for accounts for which analytical accounting is maintained. You can get a breakdown of balances and turnovers for specific objects of analytical accounting (subconto).

) The general ledger is used to display turnovers and account balances for each month. It can be very useful in debriefing and reporting.

) The journal-order and statement of the account is essentially a report on the movement on the account (opening balance, turnover with other accounts and ending balance), detailed by dates (periods) or by postings (operations).

) The account analysis contains the turnover of the account with other accounts for the selected period, as well as the balance at the beginning and at the end of the period.

) The account card includes all transactions with this account or transactions for this account by specific values ​​of objects of analytical accounting - the name of the material, the supplier organization, etc. In addition, the account card shows balances at the beginning and end of the period, turnover for the period and balances after each posting.

) Account analysis by subconto contains the total amount of correspondence of this account with other accounts for the specified period, as well as account balances at the beginning and end of the period in the context of analytical accounting objects. This report can be generated only for accounts for which analytical accounting is maintained.

) Account analysis by dates is designed to obtain turnovers and account balances for each date of a certain period. This may be required, for example, to analyze the change in time of the organization's funds or obligations, to check the compliance of the data entered in the information database with the data indicated in bank statements, etc.

According to the verification of the state of accounting and the reliability of reporting, the following conclusions can be drawn.

Accounting in the organization is maintained in accordance with the Law of the Republic of Belarus "On Accounting and Reporting", as well as in accordance with the order on the accounting policy of the organization, approved for 2011.

Accounting documents and accounting registers are filled out in a timely manner (at the time of the business transaction), correctly (all necessary details are filled in).

Chief Accountant of PUE "Factory" KVETKA "has higher education in the specialty, as well as work experience in the field of production - 7 years.

If errors are found in accounting, appropriate corrections are made to accounting registers. At the same time, the chief accountant draws up a statement-calculation, which describes in detail what errors were identified, when and what caused it. Corrections are made in the period when these errors were established.

Reporting is compiled and provided in accordance with the legislation of the Republic of Belarus.

Documents are stored in the archive of the organization for a period established by the legislation of the Republic of Belarus.

During the audit of settlement operations, as a result of which the following was established. When an employee is sent on a business trip to the PUE “Factory “KVETKA”, an order is issued, the employee is issued a travel certificate.

Upon arrival of an employee from a business trip, within 3 days, the employee draws up an advance report, attaches documents confirming the expenses incurred, and also draws up a report on the work done during the business trip and submits all these documents to the accounting department.

The organization maintains a register of employees sent on a business trip.

After checking the correctness of the advance report and approval of the amount of expenses incurred, the accounting department transfers funds to the employee for plastic card.

Thus, settlements with accountable persons in the organization are carried out in accordance with the law. No violations found.

The organization carried out reconciliation of settlements with suppliers and buyers. Why are reconciliation acts drawn up. When reconciling the calculations, no discrepancies were found.

When purchasing raw materials, accessories and other materials, the organization enters into supply contracts with all suppliers. Also, PUE “Factory “KVETKA” draws up contracts for the sale of its products to customers.

The organization fulfills payments on obligations within the terms established in the contracts.

Thus, the organization observes settlement and payment discipline.

2.3 Accounting statements and their use to characterize the financial condition of the private production and trade unitary enterprise "Factory" KVETKA "

Organizational work in PUE "Factory" KVETKA "on the preparation of annual financial statements includes the preparation and issuance of an order on the deadlines for the submission of reporting documentation by officials; on the timing of the inventory of receivables, payables, other types of assets and liabilities, as well as the revaluation of fixed assets; on the timing of completion of accounting procedures in the reporting year, reconciliation of the data of synthetic and analytical accounting on accounts, etc. By order of the organization, executors are appointed by sections preparatory work and determine the content of the reporting information they provide. Organizational measures also provide for the study by accountants of guidance materials on the preparation of annual financial statements.

The Law of the Republic of Belarus "On Accounting and Reporting" (Article 2) provides for confirmation of all balance sheet items and other forms of the organization's annual reporting with inventory data. Inventories cover fixed assets, intangible assets, inventory items, deferred expenses, cash settlements, other property and financial liabilities.

The balance sheet of the organization, as the main form of reporting, is presented on forms of standard form No. 1, annually approved by the Ministry of Finance of the Republic of Belarus. When compiling the balance sheet, they are guided by the Law of the Republic of Belarus “On Accounting and Reporting”. The balance sheet of an enterprise is one of the forms of financial statements that reflects in a generalized form its funds in terms of composition and directions of use (assets) and sources of their financing (liabilities) in monetary terms as of a certain date. It characterizes the financial position of the enterprise at the reporting date, reflecting the property, equity capital and liabilities of the enterprise. The balance sheet form does not differ by industry and form of ownership. An asset reflects the composition, placement and use of enterprise funds, and a liability shows the same funds, but according to the sources of their formation and intended purpose. Therefore, one of the mandatory requirements for the balance sheet is the equality of the total of the asset to the total of the liability. To consolidate the basic knowledge, a balance sheet was drawn up.

The balance structure is a table consisting of two parts.

The balance sheet asset is represented by two sections:

section I "Non-current assets";

section II "Current assets".

There are three sections in the liabilities side of the balance sheet:

section III "Capital and reserves";

section IV "Long-term liabilities";

section V "Short-term liabilities".

The composition of financial statements for organizations of all forms of ownership, except for the balance sheet, includes a profit and loss statement.

Profit and loss statement (form 2) is compiled by PUE “Factory “KVETKA” based on the results of work for the month, quarter and year. The report contains data for the reporting period and for the same period last year (Appendix D). Data on income, expenses and financial results are formed on an accrual basis from the beginning of the year to the reporting date. The procedure for presenting data in the report depends on the accepted procedure for recognizing income by the organization, on the nature of the organization's activities, the amount and conditions for their receipt. As of January 1, 2011, the company received a net profit of 110 million rubles, which is 60 million rubles. more compared to the previous year and is associated with an increase in sales of products.

Other forms of financial statements supplement, clarify and decipher individual indicators of the balance sheet. The composition of the financial statements for business entities of all forms of ownership is determined by the Law of the Republic of Belarus "On Accounting and Reporting", as well as the Instruction on the procedure for compiling and submitting financial statements, approved by the Decree of the Ministry of Finance of the Republic of Belarus on February 14, 2008, No. 19. In addition to balance sheet and income statement (form 2) includes a statement of changes in capital (form 3), a cash flow statement (form 4), an appendix to the balance sheet (form 5) and a report on the intended use of funds received (form 6 ).

The statement of changes in capital (form 3) contains information on the authorized, additional and reserve funds, retained earnings (uncovered loss) of previous years, accumulation and consumption funds created in the organization, and targeted financing. The report provides information on the availability and change (accrual and use) of sources of own funds for each source at the beginning and end of the reporting period. Based on the report on changes in capital, the state and movement of equity for the reporting period, as well as the degree of autonomy of the organization's functioning, is assessed. So, at the enterprise as of January 1, 2011, the value of net assets increased by 123 million rubles. compared to the same period last year and amounted to 213 million rubles. The increase occurred, including due to the revaluation of fixed assets.

The cash flow statement (Form 4) contains information about the cash flows in the organization:

a) by type of income (revenue from the sale of goods, products, works, services; income from the sale of non-current assets; advances received from buyers (customers); targeted financing; budget appropriations; loans and borrowings; dividends, interest on financial investments; other receipts);

b) according to the directions of their spending (wages; settlements with personnel; payment of taxes and fees; issuance of advances; payment of equity participation in construction; financial investments; repayment of loans and borrowings; other payments). In the report, the cash flow is shown in relation to their balances at the beginning and end of the reporting period. Information on cash flow is reflected by type of activity - current, investment and financial.

In 2010, the proceeds from the sale of products amounted to 825 million rubles, of which:

million rubles used to pay for the acquired assets, works, services;

million rubles transaction costs with foreign exchange(repayment of a foreign currency loan);

million rubles labor costs;

million rubles settlements with personnel;

million rubles tax and duty calculations.

Appendix to the balance sheet (form 5) consists of five (sections) tables:

movement of borrowed funds;

receivables and payables;

depreciable property;

the movement of funds to finance long-term investments;

financial investments.

After analyzing the asset structure of the balance sheet and its main sections, we can draw the following conclusions. The share of non-current assets at the beginning of 2010 amounted to 29.1 percentage points, and at the beginning of 2011 - 21.4 percentage points. Non-current assets at the end of the reporting period decreased by 5 million rubles, which is associated with an increase in depreciation of fixed assets. The share of current assets at the beginning of 2010 amounted to 70.9 percentage points, and at the beginning of 2011 - 78.6 percentage points, i.е. increased by 7.6 percentage points or by 152 million rubles, which is associated with the repayment of accounts receivable during 2010 (131 million rubles). The share of accounts receivable decreased by 27.4 percentage points.

Stocks and costs increased at the end of 2010 by 268 million rubles. The share of reserves and costs at the end of 2010 increased by 32.6 percentage points. This happened due to an increase in the share of goods shipped by 43.0 percentage points, as well as due to a decrease in the share of raw materials and materials by 2.4 percentage points and the share of finished products by 13.9 percentage points.

As of the beginning of 2011, taxes on purchased goods, works, and services increased by 15 million rubles, their specific gravity increased by 2.4 percentage points.

In general, the balance sheet asset at the beginning of 2011 increased by 147 million rubles.

Coefficient absolute liquidity, showing what part of short-term liabilities can be repaid immediately, the standard is 0.2. If an organization is currently able to repay all its debts by 25% or more, then its creditworthiness is considered normal.

At the analyzed enterprise, the absolute liquidity ratio is 0, which indicates that the organization is not able to pay for its obligations in cash and short-term financial investments.

The turnover ratio of working capital decreased by 0.4, i.е. turnover of working capital accelerated. This indicates that current assets in the organization in 2010. compared to 2009 updated faster.

Return on assets characterizes the amount of profit received from 100 rubles. used assets. Return on total capital (assets) in 2010 increased by 12.7 percentage points. This indicates an increase in efficiency, outpacing the growth rate of net profit compared to the rate of change in the organization's assets.

Profitability of sales characterizes the share of profit in the proceeds from the sale of goods, products (works, services) in the selling price. Profitability of sales in PUE “Fabrika “KVETKA” at the end of 2010 increased by 1.4 percentage points. The growth of this indicator indicates a decrease in the costs associated with the production and sale of products (goods, works, services).

Return on costs characterizes the amount of profit from the sale received from 100 rubles. expenses incurred related to the production and sale of products (goods, works, services), reveals the payback of expenses for the main current activities. In the analyzed organization, this indicator increased by 2 percentage points.

Coefficient financial independence characterizes share own sources of financing in the formation of the organization's assets. This indicator in PUE “Factory “KVETKA” increased by 15.3 percentage points, which indicates an increase in the financial independence of the organization.

The sustainable financing ratio at the end of 2010 in the analyzed organization increased by 4.2 percentage points.

Coefficient current liquidity, which characterizes the general provision of the enterprise with its own funds for conducting business activities and timely repayment of term liabilities, with a standard of 1.15, took the values ​​of 3.459 as of 01.01.2010 and 4.814 as of 01.01.2011.

The coefficient of provision with own working capital characterizes the equity participation of own funds in the formation of current assets, with a standard of 0.2, it took the value of -0.145 as of 01.01.2010. and 0.161 as of 01.01.2011. The asset coverage ratio of financial liabilities characterizes the share of the organization's debt in the formation of its assets, with a standard of 0.85, it took the value of 0.812 as of 01.01.2010. and 0.659 as of 01.01.2011.

The balance sheet liability is presented in three sections:

.Capital and reserves, the share of which at the beginning of the period was 18.8 percentage points, and at the end - 34.1 percentage points;

.short-term liabilities, the share of which at the beginning of the period was 60.7 percentage points, and at the end - 49.6 percentage points;

.short-term liabilities, the share of which at the beginning of the period was 20.5 percentage points, and at the end - 16.3 percentage points.

The share of short-term liabilities decreased by 4.2 percentage points at the end of the period. This was due to a decrease in the share of accounts payable by 4.2 percentage points.

In general, the balance sheet liability increased by 147 million rubles.

The asset coverage ratio of overdue financial liabilities characterizes the share of the organization's overdue debt in the formation of its assets, with a standard of 0.5, it took the value 0, both at the beginning and at the end of the analyzed period.

An explanatory note is a mandatory attribute of the annual financial statements. It is compiled in any form, contains a text description, graphs, tables and analysis of the organization's activities. It evaluates the activities of the organization in the reporting year according to indicators that are not reflected in the forms of financial statements (other assets, liabilities, creditors, debtors, other obligations, certain types of profits and losses, etc.) if they are significant in the total amount. An amount is recognized as significant if its ratio to the total of the relevant data is at least five percent.

The data of the analysis of financial and economic activity showed that the enterprise is solvent, fully equipped with fixed assets, intangible assets, modern technology.

Conclusion

Accounting is an ordered system for collecting, registering and summarizing information in value terms about the assets, liabilities, income and expenses of the organization and their changes, expressed in a continuous, continuous, documentary reflection of all business transactions.

Its goals follow from the definition of accounting - the collection, registration and generalization of information about the activities of the organization.

Financial statements are a set of interrelated indicators, presented in appropriately approved forms, of the results of the enterprise's work for the past reporting period. Determining the financial statements, it is necessary to take into account its requirements.

The choice of an organization's accounting policy is an important feature of accounting in a commercial organization. After the registration of a commercial organization, the right choice of accounting technique, the competent preparation of an accounting policy follows. An integral function of the flow of accounting is control. This is the main and important aspect that should be present in every organization. With the help of this function, you can track the order in accounting and identify errors. The correct organization of accounting and control is half of the successful work of a commercial organization.

When conducting accounting and preparing financial statements, it is necessary to know and use normative documents that determine the accounting procedure in the organization.

The final qualifying work reflects the organization of accounting and control of a commercial organization, accounting and its use to characterize the financial condition of a commercial organization on the example of PUE “Factory “KVETKA”.

The accounting policy of an organization is a set of accounting methods chosen by an organization for use. When determining an accounting policy, it is necessary to take into account its requirements: completeness, timeliness, prudence, priority of content over form, consistency, rationality.

The accounting policy of PUE “Factory “KVETKA” is compiled by the chief accountant and approved by the head of the organization.

The accounting policy adopted by the organization is applied consistently from year to year with amendments and additions in the cases established by the accounting regulation “Accounting Policy of the Organization”, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated April 17, 2002 No. 62.

The enterprise is a legal entity in accordance with the legislation of the Republic of Belarus, has separate property, can acquire property and personal non-property rights and bear obligations on its own behalf. The enterprise operates on the basis of the legislation of the Republic of Belarus and the charter. The property of the enterprise is the property of the founder and belongs to the enterprise on the right of economic management.

The main objectives of the enterprise are:

making a profit;

satisfaction economic interests founder (and employees of the enterprise).

Accounting for production costs is carried out by the traditional calculation method of accounting for production costs. As a basis for the distribution of costs in the accounting policy of the enterprise, an option is provided in proportion to material costs. Revenue from the sale of products is determined as the buyer pays for settlement documents. Inventories (raw materials, components, spare parts, etc.) are valued at their actual cost of acquisition. When inventory is released into production, it is assessed at the cost of each unit.

In accounting, finished products in the PUE “Factory “KVETKA” are valued according to the actual production cost.

Depreciation of fixed assets in PUE “Fabrika “KVETKA” is carried out on a straight-line basis.

Operating income and expenses are income and expenses from the implementation of certain operations that are not related to the activities of the organization.

At the end of the reporting year, account 99 "Profits and losses" is closed to account 84 "Retained earnings (uncovered loss)".

Retained earnings reflect the founder's reinvestment policy aimed at increasing the own funds of a commercial organization through the use of internal sources of their growth. The procedure for distribution of profits is established by the founder.

Tax accounting is maintained in accordance with tax legislation by means of making calculated adjustments to accounting data and obtaining other information about the objects of taxation and elements of tax accounting, its systematization and accumulation in order to determine the size of the tax base.

The tax base is determined separately for each of the tax payments for which, in accordance with the tax legislation, the organization has a tax liability.

Control over the reliability of reporting information is carried out by inventorying property and financial obligations, organizing self-checks of accounts for the reporting year.

Reporting to PUE “Factory “KVETKA” is compiled and submitted to:

Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus in the Soviet district of Gomel quarterly, no later than the 15th day of the month following the reporting month (report form 4-Fund - "Report on the funds of the Fund for Social Protection of the Population of the Ministry of Labor and Social Protection of the Republic of Belarus" );

subdivision for the city of Gomel of the Belarusian Republican Unitary Insurance Enterprise "Belgosstrakh" once every six months, no later than the 20th day of the month following the reporting one (report form 4-insurance - "Report on funds for compulsory insurance from accidents at work and occupational diseases”);

The Main Statistical Office of the Gomel Region at the end of the year, no later than the 25th day of the month following the reporting one (report form 1-mp (micro) - “Report on the financial and economic activities of a microorganization and a peasant (farm) economy”);

Inspection of the Ministry of Taxes and Dues of the Republic of Belarus for the Soviet District of Gomel on a quarterly basis, no later than the 20th day of the month following the reporting one (tax declaration (calculation) for income tax and territorial development, tax declaration (calculation) for value added tax) and balance sheet, no later than 90 days from the date of the end of the reporting period.

PUE “Factory “KVETKA” uses an automated form of accounting. Advantage automated form accounting is expressed in the speed, accuracy and great consistency of the reasonable sequence of processing accounting information with an analytical bias. So, at this enterprise, a specialized accounting program has been introduced - "1C: Accounting" version 7: 7. Also, in the work of accountants, the Microsoft Office package of office applications is used.

Summing up the work done, we can conclude that the topic of the bachelor's work is disclosed. The system of accounting in commercial organizations that exist in the conditions of modern market economy and reflects the specifics of accounting, analysis of economic activities of PUE “Factory “KVETKA”. For improvement current position the company needs:

introduce a more advanced accounting program "1C-: Accounting" version 8: 0.

"1C: Accounting 8 for Belarus" can be used in organizations engaged in any type of commercial activity: trade, services, production, etc.

The new modern interface design provides ease of mastering "1C: Accounting 8 for Belarus" for beginners and high speed for experienced users:

significant acceleration of mass input of information thanks to the "line entry" function and efficient use keyboards;

convenient tools for working with large dynamic lists, managing the visibility and order of columns, setting up selection and sorting;

maximum use of available screen space for displaying information.

Working with geographically distributed infobases is an unlimited number of autonomously working infobases;

full or partial data synchronization;

arbitrary order and method of transferring changes.

"1C:Accounting 8 for Belarus" has ample opportunities for interaction with other applications and provides data exchange with other applications through text files, DBF files and XML documents.

The accounting methodology allows you to simultaneously register each record of a business transaction both in accounting accounts and in the necessary sections of analytical accounting, quantitative and currency accounting. Users can independently manage the accounting methodology as part of the accounting policy setting, create new sub-accounts and analytical accounting sections. For group entry of postings, you can use typical operations - a simple automation tool that is easily and quickly customizable by the user. In addition, information about certain types of activities, trade and production operations can be entered by employees of related services of the enterprise who are not accountants. In this case, the accounting service is left with methodological guidance and control over the settings of the infobase, which ensure automatic reflection of documents in accounting and tax accounting. When drawing up documents for receipt and sale, you can use both general prices for all counterparties, and individual prices for a specific contract.

The range and quantity of materials and components for transfer to production can be automatically calculated based on data on manufactured products and information on consumption rates (specifications).

Glossary

Depreciation - The process of gradual transfer of the value of fixed assets to finished products (works, services) and the accumulation of funds necessary for the acquisition and restoration of depreciated fixed assets.

Analytical accounting - Detailed accounting for each individual type of property, obligations of the organization and processes.

Financial statements - A set of interrelated indicators, presented in approved forms, the results of the enterprise's work for the past reporting period

Accounting - Reflection of economic means, economic processes on the basis of certain methods and with the help of three meters: natural, monetary, labor.

Fixed asset accounting unit - Separate inventory object

Commercial organization - a legal entity pursuing profit as the main goal of its activities.

Intangible assets - Long-term use objects that do not have a physical basis, but have valuation and generating income.

Salary - The total of remuneration calculated in monetary units or (i) in kind, which the employer is obliged to pay for the work actually performed, as well as for periods included in working hours.

Fixed assets - Part of the property used more than a year for the purpose of producing products (performing work, providing services) or managing an organization

Chart of accounts of accounting - Scheme of registration and grouping of facts of economic activity in accounting.

Explanatory note - Information on the main indicators of the current, investment and financial activities of the organization.

Accounting document - Written evidence of the actual performance of a business transaction, as well as the right to perform it.

Cost - Monetary form of expression of costs for the production and sale of products

Synthetic accounting - A generalized accounting of the organization's property, its obligations and business processes.

Accounting registers- Special form tables adapted for registration of business transactions reflected in primary documents, and their grouping according to certain criteria.

Materials ( productive reserves) - Material elements of production acquired for the purpose of further use as objects of labor in the production process when creating a new consumer value or for economic needs. Materials are completely consumed in the production cycle and, therefore, fully transfer their value to the cost of goods produced or works and services rendered.

Accounting requirements - Reliability, integrity, timeliness, simplicity, verifiability, comparability, cost-effectiveness, compliance with strictly established procedures for registration and publicity

The accounting policy of an organization is a set of accounting methods chosen by an organization for use.

Finished products - Products and semi-finished products that have passed all stages of technological processing that comply with mandatory standards and specifications accepted by the customer or to the warehouse and provided with a certificate or other document certifying their quality.

The moment of sale of products (works, services) - The moment at which the products shipped or released to the buyer are considered sold.

Statutory Fund - The amount of funds initially invested by the founders (participants) to ensure the statutory activities of the organization. It reflects the amount of property of the organization, guaranteeing the satisfaction of the interests of its creditors.

Suppliers - Organizations supplying inventories, electricity, water, etc.

Contractors - Perform commissioning, research and other work for the organization.

The purpose of the inventory is to verify and document the actual presence of values ​​according to accounting data.

Taxes - Mandatory and non-equivalent payments that are levied by the state from legal entities and individuals to the budget of the corresponding level in accordance with tax legislation.

Operating income and expenses - Are the income and expenses from the implementation of certain operations that are not related to the activities of the organization.

Non-operating income and expenses are income and expenses arising from the facts of economic life that are not related to the entrepreneurial activity of the organization.

Final financial result (net profit (loss)) - Defined as the sum of financial results from activities, as well as from operating and non-operating income minus expenses.

Retained earnings - Represents a part of net profit that is accumulated in the organization and is a source of formation of the property of an economic entity or replenishment of its free cash. It reflects the reinvestment policy of the owners (participants, founders) aimed at increasing the own funds of a commercial organization through the use of internal sources of their growth.

Incremental Fund - Represents a source of the organization's own funds, accumulated due to the increase in the value of assets. Income from the increase in the value of assets that are not recognized as such when determining profits is credited to the additional fund.

Balance sheet- One of the forms of financial statements, reflecting in a generalized form its funds by composition and directions of use (assets) and sources of their financing (liabilities) in monetary terms as of a certain date. It characterizes the financial position of the enterprise at the reporting date, reflecting the property, equity capital and liabilities of the enterprise. The balance sheet form does not differ by industry and form of ownership.

Timesheet - It is a monitoring of coming to work and leaving it, finding out the reasons for being late and absenteeism, obtaining data on the actual time worked, timely reporting on the presence and movement of employees, the use of working time and the state of labor discipline.

For each employee, the report card daily records the number of hours actually worked, including night hours, overtime, downtime, absenteeism (for reasons), unworked hours (for reasons).

Vacation - Release from work employment contract for a certain period for rest and other social purposes with the preservation of the previous work and wages in cases provided for by the Labor Code. The duration of vacations for employees general rule calculated in calendar days.

Temporary incapacity for work is a special type of unworked time. The source of payment for this type of unworked time is not the cost, but the funds of the authorities social insurance and provision.

List of sources used

Regulations

1.Rules for the preparation and presentation of financial statements, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated February 17, 2004 No. 16.

.Regulation on accounting "Accounting policy of the organization", approved by the Decree of the Ministry of Finance of the Republic of Belarus dated April 17, 2002 No. 62.

3.Law of the Republic of Belarus “On Accounting and Reporting” dated October 18, 1994, No. 3321-XII (as amended by the Law of the Republic of Belarus dated December 29, 2006 No. 188-3)// Portfolio of an accountant and auditor. 2007. No. 1 - S. 5-24)

4. Law of the Republic of Belarus dated December 29, 2009 No. 72-З “On the Entry into Force of the Special Part tax code Republic of Belarus, introduction of amendments and additions to General part of the Tax Code of the Republic of Belarus and the invalidation of certain legislative acts of the Republic of Belarus and their individual provisions on taxation issues"<#"justify">Scientific literature

1. Accounting: Proc. for universities / A.I. Baldinova, T.N. Dementei, E.I. Zavidova and others; Under total ed. I.E.Tishkova. - 6th ed., revised. and additional - Mn.: Vysh. school, 2008. - 746 p.

Kamyshanov P.I., Kamyshanov P.P., Kamyshanova L.I. A practical guide to accounting. - M., Elista.: APP "Dzhangar", 2008 - 600s.

Kozlova E.P., Parashutin N.V., Babchenko T.N., Galanina E.N. Accounting - 2nd ed., add. - M.: Finance and statistics, 2009-576s.

Kondrakov N.P. Accounting: Tutorial. - 2nd ed., revised. and additional - M.: INFRA - M, 2009. 584s.

Kondrakov N.P. Accounting: Textbook. - 3rd ed., revised and additional. - M.: INTRA - M, 2009-635s.

Kozharsky V.V. Accounting at enterprises and organizations: Proc. Allowance / V.V. Kozharsky.- Minsk: PKF "Account", 2008.- p.128.

Ladutko N. N. Accounting: an educational and practical guide for universities. - Minsk: FU Ainform, 2009. -356s.

Lemesh VN Mandatory disclosure of accounting and reporting information// Taxes of Belarus. - 2010. - No. 9. - S. 55-66.

Paly V.F., Sokolov Ya.V. Theory of accounting. - M.: Finance and statistics, 2008. - 279 p.

10. Accounting policy for 2010. For accounting purposes. For tax purposes. Ed. and with preface. I.D. Yutskovskaya. 5th ed., revised. and additional .- M .: FBK-press, 2009.- 438 p.

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Cases when an accountant, changing jobs, moves from a commercial structure to a budgetary institution and vice versa, are not so rare. In such a situation, he needs to remember that accounting in both areas, although it relies on general concepts principles, but there are significant differences. About what exactly these differences are, says Yulia Volkhina, project manager "" of the company SKB Kontur. This article opens a series of BukhOnline materials that will be devoted to the features of budget accounting.

Legal status of the organization

The Civil Code divides organizations into commercial and non-commercial. The main goal of commercial organizations is to make a profit. Accordingly, non-profit organizations are called organizations for which profit is not an end in itself. These include, in particular, state and municipal institutions (clause 8, part 3, article of the Civil Code of the Russian Federation). The role of founders of such organizations can be both federal departments and bodies of subjects of the federation and municipalities.

A state or municipal institution may be a state, budgetary or autonomous institution (Article 123.22 of the Civil Code of the Russian Federation). In addition to the "statutory" type of activity, a public sector organization can carry out other work only if it does not contradict the goals of its creation. The addition must be written in the statutory documents.

What regulatory legal acts govern accounting

In matters of accounting, both budgetary institutions and commercial organizations are guided by the same law - Federal Law No. 402-FZ of 06.12.11 "On Accounting".

However, additional regulatory legal acts have been developed for each area. State employees also use instructions for the use of the Unified Chart of Accounts and separate ones for each type of state (municipal) institutions: state-owned, budgetary or autonomous. For commercial structures regulatory framework complement the accounting provisions (standards) approved by the Russian Ministry of Finance.

Basic accounting documents

Organization type	Basic regulatory legal act	Chart of accounts	Composition of reporting
Commercial organizations	Law No. 402-FZ of December 6, 2011 “On Accounting”	Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts for the Financial and Economic Activities of Organizations and Instructions for Its Application”	Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of an organization”
State (municipal) institutions		Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of a unified chart of accounts for public authorities ( government agencies), local governments, state and non-budgetary funds, state academies sciences, state (municipal) institutions and instructions for its use "	Order of the Ministry of Finance of Russia dated December 29, 2010 No. 191n “On approval of instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on budget execution budget system Russian Federation"; Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n “On approval of instructions on the procedure for compiling and submitting annual, quarterly and monthly reports of state (municipal) budgetary and autonomous institutions”

Obligations of a budgetary organization

Starting work in the public sector, an accountant will definitely encounter specifics regarding property and financial obligations:

• the state (municipal) task is carried out by the institution at the expense of subsidies from the corresponding level of the budget of the Russian Federation;
• property is assigned to the institution on the basis of the right of operational management;
• land plot provided to a budgetary institution on the right of permanent (perpetual) use;
• the owner of the property is Russian Federation, a subject of the Russian Federation or a municipality;
• a budgetary institution cannot be liable for the obligations of property owners;
• the institution does not have the right to dispose of immovable and especially valuable movable property assigned to it by the owner or acquired at the expense of funds allocated by the owner, etc.

These and other provisions are established by Article 9 federal law"On non-profit organizations" No. 7-FZ of 01/12/96.

What is the difference between "commercial" and "budget" charts of accounts

In the accounting of organizations different forms ownership differences begin with the chart of accounts. The essence of the accounts remains common - accounting for fixed assets and inventories, settlements with suppliers, customers, accountable persons, etc. At the same time, the numbers and names of the accounts do not match: account 10 "Materials" - in commercial and accounts 105XX "Inventory" - in the budget accounting.

The budget chart of accounts is fraught with the greatest difficulties for an inexperienced accountant. They are connected with the need to control the targeted use of allocated funds. If in a commercial organization the account includes only two digits, then the accounts budget institution consist of 26 bits. A special budget classification is used.

So, in the account number of a budgetary institution, the first 17 digits indicate an analytical code according to the classification basis of receipts and disposals of funds. The 18th category indicates the code of one of the types of financial support: income-generating activities, funds in temporary disposal, subsidies for the implementation of the state (municipal) task, etc. The following categories contain:

• 19-21st - code of the synthetic account of the Chart of Accounts for accounting (budgetary) accounting;
• 22nd and 23rd - code of the analytical account of the Chart of Accounts for accounting (budgetary) accounting;
• 24-26th - analytical code of the type of receipts, disposals of the accounting object.

Scope of reporting and deadlines for its submission

An accountant who came to the budget from the commercial sector will have to face an increase in the volume of reporting to regulatory authorities. This is dictated by the different principles of activity of budgetary and commercial structures and the corresponding features of legal regulation.

If a commercial organization submits financial statements once a year, then a state (municipal) institution follows a special schedule, which is drawn up and approved by the Ministry of Finance of Russia and the relevant financial authorities. According to the instructions and depending on the type of organization, state employees submit reports:

• monthly (about 1-5 forms),
• quarterly (about 5-10 forms),
• once a year (from 10 to 30 forms).

A commercial organization submits annual reports to the tax office no later than March 31 of the year following the reporting one. This reporting consists of a balance sheet, a statement of financial results and annexes to them.

State employees prepare much more forms. Yes, recipients budget funds hand over the balance of the chief manager, manager, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (form 0503130, order No. 191n).

Also, budgetary and autonomous institutions (order No. 33n) represent:

• balance sheet of a state (municipal) institution (form 0503730);
• report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737);
• report on the financial results of the institution (form 0503721);
• information on accounts receivable and accounts payable of the institution (form 0503769);
• information on the balance of funds of the institution (form 0503779).

The reporting of a budgetary institution directly depends on the sources from which its activities are financed. These can be subsidies for the state (municipal) task, the institution’s own income, temporary funds, compulsory health insurance funds, etc. Like commercial companies, state employees are required to submit the institution’s balance sheet and a number of other forms to the territorial tax office no later than March 31 year following the reporting year. But in addition to this, they are obliged to submit financial statements to their founder within the prescribed period.

Balance structure

At first glance, the balance sheets of commercial and budgetary organizations are similar - both have an asset and a liability, which are divided into several parts. However, a close examination of an experienced accountant will reveal significant differences. For example, a budgetary institution is required to separately indicate transactions with earmarked funds, own income, means at temporary disposal. If the accountant reflects data for the reporting and previous year in the balance sheet of a budgetary institution, then in working with commercial accounting, it will be necessary to prepare a balance sheet for the reporting year and the previous two.

In a commercial structure, the asset is divided into non-current and current assets, the circulation of funds forms the basis of the asset of the commercial balance. State employees have two components: financial and non-financial assets, and the funds are divided into those that are expressed in monetary terms, and those that have a material form. Liabilities balance in the commercial structure contains an indication of own and borrowed funds. The latter are divided into long-term and short-term liabilities. For the balance sheet of a budgetary institution, it is important to reflect the types of calculations, regardless of their maturity.

Instead of a conclusion

Differences between budgetary accounting and commercial accounting occur at any level, whether it be accounting objects, liabilities, chart of accounts or reporting structure. They are primarily due to the purpose for which the organization is created, and the peculiarities of its financing. Therefore, an accountant who decided to change the field of activity and move to budget organization, it is worth recommending using a specialized program for maintaining budget accounting. This will allow him to quickly understand the differences and easier to master accounting in a new area.

Introduction

1. Theoretical chapter. Accounting in the enterprise management system

1.1 The essence and role of enterprises as commercial organizations in economic system countries

1.2 Business accounting as a basis for business management

1.3 Legal framework for business accounting in Russia

2. Practical chapter. Improving the organization of accounting in modern conditions

2.1 Fundamentals of the organization of accounting in enterprises

2.3 The main directions of development of accounting in enterprises

Conclusion

Glossary

List of sources used

List of abbreviations

Applications

Introduction

Accounting as a complex of scientific categories, as bookkeeping allows you to identify and evaluate the essence practical activities any accounting department anywhere in the world. These categories, in their origins, had the beginning of economic activity, which took place in some kind of latifundia, in the shops of merchants and in the offices of money changers. As economic development they have been transformed, taking various forms related to the characteristics of the activities of business people, engineers, and administrators. The spirit of the era also had a huge, sometimes all-consuming influence on the content and structure of accounting. But at all times, when describing the facts of economic life, there was something in common, which over time became not only possible, but also necessary to identify and describe. This common can be called categories. General knowledge, formulated in the form of categories, having separated, just like numbers from real objects, received an independent meaning. Knowledge using categories becomes science. The boundaries of the sciences are blurred, and one can never tell exactly where accounting ends and law begins, or political economy, or statistics, or any other science. But this does not mean that there are no independent sciences. And there is nothing more erroneous than reducing accounting to law, economics, statistics, etc.

All sciences can be classified either by subject, or by method, or by purpose. Accounting has its own subject - the facts of economic life, its own method - modeling and its own goals - ensuring the safety of values ​​and identifying the results of economic activity.

The history of accounting is all about finding reasonable answers. Sometimes it was successful, sometimes it led to disappointment, people fell into error, however, realizing this, they began the search anew. It is these processes that take place in modern conditions in Russian accounting when it is transferred to the principles of IFRS.

Problems of organization and improvement Russian system accounting to new business conditions, many scientists have been and are engaged in, such as Kutter M. I., Taranets V. F., Ulanova I. N., Novodvorsky V. D., Ponomareva L. V., Sokolov Ya. V. And a lot others. At the same time, Russian entrepreneurs still face a huge number of problems in the formation of an accounting system within their enterprises.

The relevance of this bachelor's work determined its purpose, subject and object of research.

Target undergraduate work- consideration of the basics of accounting organization at enterprises and identification of trends in its improvement, taking into account the requirements of the current economic situation in Russia.

The purpose of the study involves the implementation of the following tasks of bachelor's work:

- disclosure of the essence and role of enterprises as commercial organizations in the economic system of the country;

Characteristics of the accounting system of enterprises as the basis for business management;

Systematization legal framework accounting for enterprises in Russia;

Consideration of the basics of the organization of accounting in commercial organizations;

Generalization of the content and procedure for filling out financial statements compiled by commercial organizations;

Identification of the main directions of development of accounting in commercial organizations.

Subject of study undergraduate work- the procedure and basics of the organization of accounting in commercial organizations.

Object of study undergraduate work– accounting system and financial accounting commercial activities in Russia.

The structure of the bachelor's work. The work consists of an introduction, two chapters (each chapter has three subsections), a conclusion, a bibliographic list of references, a list of abbreviations and appendices.

1. Theoretical chapter. Accounting in the enterprise management system

1.1 The essence and role of enterprises as commercial organizations in the economic system of the country

In the Civil Code of the Russian Federation, entrepreneurial activity of business entities is characterized as follows: “.... this is an independent activity carried out at one’s own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in accordance with the law order” (Civil Code of the Russian Federation, art. 2, part 3).

It is expedient to refer to the generic features of entrepreneurial activity (business): the exchange of activities between economic entities; the desire of each participant in the exchange of activities to realize their interests, regardless of whether the interests of counterparties are realized in this case or not; the desire to impose their interests in the event that counterparties refuse to accept the terms of business communication (transactions) that do not suit them; manifestation of personal or collective initiative in the process of preparing and conducting a transaction; the ability and willingness to take personal (or collective) risk for the sake of conducting a transaction on favorable conditions; the ability, willingness and ability to conduct various methods of business communication, pursuing the goal of achieving the greatest benefit; the ability to take various steps, in various directions, in order to provide an advantageous position for the subsequent conduct of selected methods of business communication; the ability to differentiate the probable and actual results of transactions, determine the priorities of activities and subordinate them to the logic of business communication.

From point of view economic theory Entrepreneurial activity (business) is understood as an activity carried out by individuals, enterprises or organizations for the extraction of natural benefits, the production or purchase and sale of goods or the provision of services in exchange for other goods, services or money for the mutual benefit of interested persons or organizations.

Let's consider this definition in more detail.

Activities carried out by individuals or organizations. If an individual extracts (for example, by growing vegetables), produces (for example, by knitting a jumper), or buys goods and services for his own use or consumption, then he is not a businessman. It's just a consumer. Even if it sells its property (for example, a used car), then its actions are also not a business. If it extracts, produces, or buys more than it needs for its own consumption, and exchanges and sells the surplus, then it can be said to be doing business.

Every commercial enterprise operates with the aim of making a profit. Achieving results is impossible without competent accounting. The success of the business largely depends on the quality of its organization. Accounting This is not just a legal requirement. Based on its summary data, important management decisions are made, a business development strategy is planned. Errors in accounting, respectively, lead to internal managerial and strategic errors. All this jeopardizes the achievement of the main goal of a commercial organization - obtaining.

Accounting and reporting in any commercial company, regardless of the form of business, are subject to:

1. requirements of relevant laws;
2. the provisions of current regulations;
3. internal rules.

Accounting LLC, like any other organization, must be maintained constantly. Responsibility for the correct execution, timeliness of the formation and submission of reports lies with the head of the enterprise. He, in turn, trusts bookkeeping full-time specialists, an incoming accountant or. The latter is a rational, profitable solution.

The accounting system at the enterprise provides for the creation of a number of binding documents. It is fundamental. Also, during the period of organizing accounting, its registers, regulations on document circulation, and charts of accounts are created.

Bookkeeping in a commercial organization can be organized:

• own department;
• outside experts.

Outsourcing functions has a number of advantages. They are not limited to the quality of services and the guarantee of the absence of increased interest from the tax authorities. An important advantage of professional accounting outsourcing is the optimization of financial costs for the maintenance of the department.

It directly depends on the number and content of tasks performed by outsourcer specialists. In the company "ProfBusinessAccounting" you can order both individual accounting operations and comprehensive support for the activities of a commercial organization.

A commercial organization may have an accounting department different structure. Large enterprises, as a rule, you can not do without an extensive staff. Its maintenance requires serious expenses. The organization of the work of each department that performs specific functions takes a large amount of resources.

In order to optimize costs, you can order comprehensive accounting support from ProfBusinessAccounting. The company's specialists will perform the necessary accounting operations with a guarantee of quality, compliance with the norms and requirements of the current legislation. Comprehensive accounting support replaces the work of our own material, settlement and other departments. Wherein reflection in accounting data and housekeeping is supervised by highly qualified professionals. The use of modern technologies and methods minimizes the risks of accounting errors.

Accompanying accounting provides not only "internal" work. The specialists of the outsourcing company will also assume obligations for the formation, submission and responsibility for providing reliable data on the economic activities of a commercial organization to the regulatory authorities.

1. Accounting- identification of facts of economic activity, registration and presentation of information about them to interested users.

1. At the first stage of accounting (i.e. at the stage identifying) information is collected about the facts, allowing to obtain a reliable idea of ​​the economic activity of a particular commercial organization.
2. Registration- orderly and systematized reflection of the facts of economic activity in chronological order.
3. Performance information about the facts of economic activity is carried out by compiling and distributing financial statements.

2. Accounting consists of the following stages:

Discovery > Registration > Information submission

3. Internal users accounting information are managers who carry out planning, organization and operational management of the enterprise. These include marketing managers, service heads internal control, company officials (see).

4. Into a number external users includes investors, lenders, tax authorities regulators, trade unions, buyers and customers, and government planners.

5. Term "bookkeeping" is not synonymous with the concept of "accounting". Accounting refers exclusively to the registration of facts of economic activity, while accounting also provides for their identification, evaluation and presentation of relevant information. Thus, bookkeeping is only a part of accounting.

Module 1 / Commercial organizations.

6. There are different types of commercial organizations:

1. A sole proprietorship is an enterprise whose assets are owned by one owner.
2. A partnership (partnership) is an enterprise whose assets are owned by two or more partner owners.
3. A joint-stock company is an enterprise that is a separate legal entity, the activities of which are regulated by the law on joint-stock companies, the property of which is divided into a certain number of shares.
4. Other entities, such as trust management entities, joint ventures, consortiums, etc.