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Accounting

Accounting for the enterprise is a formal system for collecting, recording and consolidating information in monetary terms, the assets, liabilities organizations and their movement through a continuous, uninterrupted, documental accounting of all business transactions. Accounting's purpose is the property entity, its liabilities and business operations undertaken by the subject in the process of its activities. According to the Federal Law No 129-FZ of 21.11.1996, all organizations on the territory of the Russian Federation are obliged to do the accounting . Heads of organizations are responsible for the organization of accounting in organizations and compliance with the law while carrying out business transactions.

Article 6 of the Federal Law, depending on the volume of accounting work, allows the managers:

  1. to establish an accounting service as a structural unit;
  2. to increase the staffing position of accountant;
  3. to convey on a contractual basis bookkeeping centralized bookkeeping office or a specialized organization ;
  4. to do the bookkeeping personally .

Accounting of a specialized organization.

Small businesses do not have a large volume of bookkeeping work, but they must maintain accounting records. Creating a financial services or the introduction of the staff accountant requires costs of maintaining them. This is the cost of creating jobs, equipped with computers, office equipment, furniture. Licensed software and the consumables are worth the money, too. Continually changing regulations that define the procedure of bookkeeping and taxation cause the necessity for subscriptions to periodicals devoted to these issues. Accountants should also systematically attend various bookkeeping seminars on accounting and taxation. These seminars are not for free.

With a small amount of the bookkeeping work head of a company can personally keep records of his business. But he must be competent in this area, otherwise it will be impossible to avoid financial sanctions of tax inspection and non-budget funds in case of detection of errors in bookkeeping. For small businesses the best solution is to give its bookkeeping records in the hands of a specialized company that provides accounting services. By entering into a contract with an bookkeeping company for the accounting services manager receives a high quality bookkeeping. In this case the costs and losses will be less than in the case of the organization's own bookkeeping.

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