How economic analysis and accounting are related. Features of the organization of accounting and economic analysis of the enterprise

2.2. Accounting for business transactions at LLC "Oil-Service"

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about property, obligations of organizations and their movement through systematic, continuous and documentary accounting of all business transactions.

The main tasks accounting are:

Formation of complete and contractual information about the activities of the organization, its property status, necessary for internal and external users of financial statements;

Providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation in the organization of business operations and their feasibility, the presence and movement of property and obligations, the use of material, labor and financial resources;

Prevent negative results economic activity organization and identification of on-farm reserves to ensure it financial sustainability.

The organization of accounting is understood as a system of conditions and elements for constructing an accounting process in order to obtain reliable and timely information about the economic activities of the organization and control the rational use of production resources and finished products.

The main components of the accounting organization system are primary accounting and workflow, inventory, chart of accounts, accounting forms, forms of organization of accounting and computing work, volume and content of reporting.

The fundamentals of the procedure for organizing and maintaining accounting records, drawing up and submitting financial statements are established by the Regulations on maintaining accounting records and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (with amendments and additions). They allow you to properly organize and maintain accounting records at every stage of the organization's economic activities, as well as draw up and submit financial statements.

The following stages of organizing accounting can be distinguished:

Determination of the procedure for organizing accounting;

The choice of accounting forms;

Determination of the procedure for documenting business transactions, i.e. organization of primary accounting;

Determination of accounting rules and valuation of assets and liabilities; development and approval of regulations on the accounting policy of the organization and its working chart of accounts;

Determination of the rules for the inventory of assets and liabilities;

Determination of the procedure for drawing up and submitting financial statements.

Russian legislation on accounting establishes uniform legal and methodological foundations for organizing and maintaining accounting in the Russian Federation. The system of state regulatory regulation of accounting, developed by the Department of Accounting and Reporting Methodology of the Ministry of Finance of the Russian Federation, consists of documents of four levels: legislative, regulatory, methodological and organizational.

The 1st level is represented by federal laws of the Russian Federation, government decrees, presidential decrees, which directly or indirectly regulate the organization of accounting in organizations.

The 2nd level is made up of provisions (standards) on accounting, which set out the principles and basic rules of accounting.

The 4th level is made up of organizational and administrative documents that form the accounting policy of the organization.

The legislation on accounting rules applies to all organizations located on the territory of the Russian Federation.

In accordance with the law of the Russian Federation "On accounting", the head of the organization bears responsibility for organizing accounting in an organization, observing the law when performing business operations. The head of the organization, depending on the volume of accounting work, can:

To establish an accounting service as a structural unit,

headed by the chief accountant;

· Introduce the position of an accountant to the staff;

· Transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant;

· Keep accounting records personally.

The head of the company is responsible for the organization of accounting, and for the correctness of accounting - Chief Accountant... The chief accountant is obliged to organize rational accounting, draw up objective and reliable financial statements, on the basis of which the head of the enterprise will be able to make management decisions.

The company, guided by the legislation of the Russian Federation on accounting, regulations of the bodies regulating accounting, independently form its accounting policy, based on its structure, industry and other features of its activities. The accounting policy adopted by the organization is approved by order or order of the person responsible for the organization and state of accounting.

At the same time, the following are approved:

· A working chart of accounts of accounting, containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;

· Forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

· The procedure for conducting an inventory and methods for assessing types of property and liabilities;

· Rules of workflow and processing technology of accounting information;

· The order of control over business operations, as well as other decisions necessary for the organization of accounting.

The accounting policy is applied consistently from year to year. A change in accounting policy can be made in cases of changes in the legislation of the Russian Federation or regulations of the bodies regulating accounting, the development of new methods of accounting by the organization, or a significant change in the conditions of its activities.

Accounting is maintained by all organizations, regardless of the organizational and legal form and form of ownership.

A joint-stock company is one of the most common organizational and legal forms of an economic entity, it is recognized commercial organization, the main feature of which is the distribution of the authorized capital among the company's members by issuing shares. Joint-stock companies are open and closed. Closed joint-stock company - a company whose shares are distributed only among the participants and are not subject to public sale on the securities market. Open society has the right to conduct an open subscription to the shares issued by him and to carry out their free sale.

The activities of a joint stock company in the Russian Federation are regulated by the Federal Law of December 26, 1995. No. 208FZ "On Joint Stock Companies".

The company is obliged to maintain accounting records and submit financial statements in the manner prescribed by law (Article 88 of the Federal Law "On Joint Stock Companies"). Accounting in joint-stock companies is carried out in accordance with Federal Law No. 402-FZ dated 06.12.2011 "On Accounting", Accounting Regulations (PBU), Methodological Recommendations of the Department of Accounting and Reporting Methodology of the Ministry of Finance of the Russian Federation.

The organization maintains accounting records continuously from the moment of its registration as a legal entity until reorganization or liquidation in accordance with the procedure established by the legislation of the Russian Federation.

The organization maintains accounting records of property, liabilities and business transactions by double entry on interconnected accounting accounts included in the working chart of accounts of accounting. Data analytical accounting must correspond to turnovers and balances of synthetic accounts.

Everything business transactions and the results of the inventory are subject to timely registration in the accounting accounts without any omissions or exemptions. In the accounting of organizations, the current costs of manufacturing products and capital investment accounted for separately.

All joint stock companies are obliged to draw up financial statements on the basis of synthetic and analytical accounting data.

Forms of financial statements of organizations, as well as instructions on how to fill them out, are approved by the Ministry of Finance Russian Federation.

In accordance with the Law "On Accounting" and PBU 4/99, the annual financial statements include:

* balance sheet - f. No. 1;

* profit and loss statement - f. No. 2;

* statement of changes in equity - f. No. 3;

* movement report Money- f. No. 4;

* supplement to the balance sheet - f. No. 5;

* explanatory note.

Responsibility for the organization, condition and reliability of accounting in the company, timely submission of the annual report and other financial statements to the relevant authorities, as well as information on the company's activities provided to shareholders, creditors and the media, shall be borne by the executive body of the company.

The reliability of the data contained in the annual report of the company, the annual financial statements, must be confirmed by the audit commission (auditor) of the company.

Before the publication of the documents by the company, the company is obliged to involve an auditor who has no property interests with the company or its shareholders for the annual inspection and confirmation of the annual financial statements.

The company's annual report is subject to preliminary approval by the company's board of directors no later than 30 days before the date of the annual general meeting of shareholders.

In accordance with the legislation of the Russian Federation and the constituent documents, joint stock companies must create "Reserve Capital" from deductions from profits to cover unforeseen losses and losses, as well as payments of income (dividends) to participants in the absence or insufficient profit of the reporting year for these purposes. The reserve capital is formed in the amount of at least 5% of the authorized capital. and the amount of annual deductions must be at least 5% of the annual net profit.

Authorized (pooled) capital - the main component of the equity capital of JSC "Helios". It represents the par value of the Company's shares acquired by shareholders, the value of which is registered in constituent documents organizations.

The minimum size of the authorized capital is determined by federal laws, in a CJSC it must be at least 100 times the minimum wage, and in a JSC - at least 1000 times the minimum wage determined by law on the date of state registration of the Company.

In accordance with the current legislation, the shareholders (participants) of the company have the right to receive income in the form of a part of the profit received for the reporting year. Shareholders receive such income in the form of dividends, and the source of their payment is the company's profit after tax (the company's net profit).

The profit of the Company for the reporting year represents the final financial result of its activities net of income tax. The profit is subject to distribution based on the decision of the general meeting of shareholders.

Distribution implies its use for the following purposes:

Payment of dividends (income) to participants;

Repayment of losses from previous years;

Replenishment of the reserve capital;

Increase the authorized capital.

In accordance with Article 42 of the Law "On Joint Stock Companies", the company makes a decision on the payment of dividends based on the results of the first quarter, six months, nine months of the financial year and (or) based on the results of the financial year. Decisions on the payment (declaration) of dividends, including decisions on the amount of the dividend and the form of its payment on shares of each category (type), are made by the general meeting of shareholders.

Introduction

1. Accounting in economic analysis in the enterprise management system

1.1. Connection economic analysis with accounting

1.2. Accounting in the enterprise management system

2. Organization of accounting of financial and economic activities of LLC "Oil-Service"

2.1. general characteristics LLC "Oil-Service"

2.3. Analysis of financial and economic activities

Conclusion

List of used literature

Applications

Introduction

Study of natural phenomena and public life impossible without analysis. Analysis is the dismemberment of a phenomenon or object into its constituent parts (elements) in order to study their inner essence. Equally, the same provision applies to economic phenomena and processes. So, to understand the essence of profit, you need to know the main sources of its receipt, as well as the factors that determine its value. The more detailed they are investigated, the more efficiently you can manage the process of generating financial results.

However, analysis cannot give a complete picture of the studied subject or phenomenon without synthesis, i.e. without establishing links and dependencies between its constituent parts... When studying profit, it is also necessary to take into account the relationship and interaction of factors that form its level. Only analysis and synthesis in their unity ensure the scientific study of objects and phenomena.

Economic analysis can be viewed as an activity for the preparation of data necessary for scientific justification and optimization of management decisions. Analysis is closely related to production planning and forecasting.

Analysis is an important element in the production management system, an effective means of identifying on-farm reserves, the basis for the development of scientifically based plans and management decisions.

The quality of work of industrial enterprises is characterized by the end result of production and economic activities, the rhythm of the work performed.

Improving the quality of work performed depends not only on the organization itself, but also on external reasons: suppliers, customers, timely receipt of funding, on the socio-political and economic situation in the state.

Economic analysis is a systematic study of all aspects of the financial and economic activities of an enterprise. The main function of the analysis is to search for reserves for increasing production efficiency. The main reserves of industrial enterprises in all their divisions are associated with the use of three types of resources corresponding to the structure production process, reserves associated with the use of labor, means of labor and objects of labor. The mobilization of reserves is carried out both by improving technology and by eliminating various losses.

Purpose of work: to study accounting in economic analysis in the enterprise management system.

Work tasks:

Consider the relationship between economic analysis and accounting;

Consider accounting in the enterprise management system;

Consider the organization of accounting of financial and economic activities of LLC "Oil-Service".

1. Accounting in economic analysis in the enterprise management system

1.1. Relationship between economic analysis and accounting

The closest links exist between accounting and economic analysis. Accounting was and is the main "supplier" economic information about the economic activities of enterprises. The share of economic information obtained through the accounting system reaches 70% and more at enterprises and associations. Accounting reflects business transactions in primary documentation, recording them in synthetic and analytical accounting registers and in financial statements. The fact that it was the accountants who were the first to analyze the economic and financial activities of enterprises is quite natural. Each accountant, having drawn up a balance sheet, is interested in the state household funds and the sources of their formation, will find out whether all the reserves have been used by the enterprise to increase profits, what shortcomings hindered economic activity in the past reporting period. Life itself forced accountants to analyze the balance sheet and reporting.

The introduction of commercial accounting and strict adherence to state discipline in terms of taxation significantly increase the importance of the "analytical activities" of chief accountants of joint-stock associations, mutual companies with limited and unlimited liability, state and private enterprises.

The financial position or state of an organization is understood as its ability to provide the process of economic activity with financial resources and the ability to maintain normal financial relationships with employees of the organization and other organizations, banks, budget, etc. To characterize the financial condition of an enterprise, it is necessary to assess the location, composition and use of funds (assets), as well as the state of the sources of their formation (liabilities) by ownership (equity or borrowed capital) and the maturity of obligations (long-term and short-term). For a general assessment of the dynamics of the financial condition of an enterprise, balance sheet items are combined into separate specific groups based on liquidity (asset items) and liabilities urgency (liabilities items). Thus, an aggregated balance is obtained (Table 1.1). The liquidity of the assets of an enterprise is understood as the ability of their transformation into monetary form. Reading the balance sheet for systematized groups of the aggregate balance sheet is carried out using the methods of horizontal and vertical analysis.

Table 1.1 Systematized groups of the aggregate balance sheet


Property	Sources of property
1.1. Immobilized assets	1.1 Equity capital
1.2. Mobile, negotiable assets, including:	1.2. Borrowed capital,
1.2.1. Stocks without goods shipped, long-term receivables
1.2.2. Short-term receivables, goods shipped, active short-term loans (provided to organizations)	1.2.2. Short-term loans and
1.2.3. Cash and securities

Horizontal analysis is a dynamic analysis of metrics. It allows you to establish their absolute increments and growth rates.

Vertical analysis is a structural analysis of an asset and a balance sheet liability. The structure (composition) in economic analysis is measured quantitatively, as the ratio of parts, expressed by their specific weights in the total volume of the studied population. It is measured in fractions of a unit or as a percentage.

When assessing the financial condition of an enterprise, the following concepts are used:

The total value of the property of the enterprise is equal to the balance sheet currency;

The cost of immobilized assets (i.e., fixed and other non-current assets) is equal to the sum of the total of section I of the balance sheet asset;

The cost of circulating (mobile) assets is equal to the total of section II of the balance sheet asset;

The cost of working capital is the total amount of inventories in the balance sheet current assets;

The amount of accounts receivable and short-term active loans (loans provided to organizations for a period of less than 12 months) is equal to lines 230, 240; 251 balances;

The amount of free funds in the broad sense of the word includes the amount of money on hand and on the accounts of the enterprise, securities and other short-term financial investments. It is equal to the sum of lines 252; 253 and 260 on balance;

The cost of equity capital is equal to section III of the balance sheet liabilities in the amount of debts to participants (founders) for the payment of income, deferred income, reserves for future expenses of section V of the liability;

The amount of the borrowed capital is equal to the sum of Sections IV and V of the balance sheet liability minus the debt to the participants (founders) for the payment of income, deferred income and reserves for future expenses;

The magnitude long-term loans and loans, intended to a greater extent, as a rule, for the formation of fixed assets and other non-current assets, is equal to the total of section IV of the balance sheet liability;

The amount of short-term credits and loans, intended, as a rule, for the formation of current assets, is equal to the amount of loans and credits on page 610 of Section V of the balance sheet liability;

The amount of accounts payable (calculations) and other liabilities are reflected in lines 620 and 660 in section V of the balance sheet liability.

It should be borne in mind that the items "Indebtedness to participants (founders) for the payment of income", "Deferred income", "Provisions for future expenses" of section V of the balance sheet liabilities reflect the internal debt of the enterprise, that is, they are equated to own funds, therefore, when analyzing their amounts should be added to equity.

To make the analysis more accurate, on the basis of accounting data (including analytical) from section II of the balance sheet asset, it is necessary to allocate expenses that are not covered by special funds and targeted financing according to the data of the report on changes in capital (form No. 3) and the report on target use funds received (form No. 6), meaning the immobilization of current assets, and from the liabilities of the balance sheet liabilities - non-payments, namely, liabilities not repaid on time, payment claims of suppliers not paid on time, arrears to the budget, etc., reflected in the annexes to balance sheet (section 1; 2 form No. 5).

Directly from analytical balance you can get a number of the most important characteristics of the financial condition of the enterprise. Such an analysis is presented, respectively, in table. 1.2 and 1.3. The indicators given in the tables are compared over time, and their changes are assessed. Similar tables can be compiled over a number of years to determine trends in change using dynamic indicators (absolute change, growth rate, growth rate, average increment, etc.). On the basis of the compiled dynamic series, graphs are built, functions that describe the behavior of a particular balance sheet item are determined, a correlation-regression analysis of comparing changes in indicators necessary for making managerial decisions is possible.

Table 1.2

Analytical grouping and analysis of balance sheet asset items

Balance asset	At the beginning of the period	At the end of the period
Balance asset
1. Property - total
1.1. Immobilized assets
1.2. Current assets
1.2.1. Stocks without goods shipped and long term. accounts receivable
1.2.2. Short-term accounts receivable, goods shipped, short-term. loans granted to organizations
1.2.3. Cash

Signs of an overall positive assessment of the dynamics and structure of the balance are:

Equity capital growth;

Absence of sharp changes in individual balance sheet items;

Compliance (balance) of the size of accounts receivable and payable;

The absence in the balance sheet of losses, overdue debts to banks, the budget, given in the appendices to the balance sheet (section 1; 2 and in the reference to section 2 of form No. 5).

According to the table. 1.2 it can be seen that, in general, the property of the enterprise increased at the end of the reporting period by 1273 thousand rubles. and amounted to 107.01% of the amount related to the beginning of the period. At the same time, an increase in the value of assets is observed in all sections of the aggregate balance sheet. Growth rate all property should be compared with the change in sales according to the profit and loss statement (Table 1.4). If the growth rate of the sales volume outstrips the growth rate of the property, the result of such a change is characterized positively.

In the given example, the sales growth rate was:

39.759 / 45.072 100 = 88.21%. (there is a decrease).

Table 1.3

Analytical grouping and analysis of balance sheet liabilities

Balance passive	At the beginning of the period	At the end of the period	Absolute deviation, thousand rubles	Growth rate, %
Balance passive			Absolute deviation, thousand rubles	Growth rate, %
1. Sources of property - total
1.1. Equity
1.2. Borrowed capital
1.2.1. long term duties
1.2.2. Short-term loans and borrowings
1.2.3. Accounts payable

The existing increase in the size of capital with a decrease in turnover indicates that an increase in the value of assets does not contribute to the improvement of the results of the organization's work.

In the structure of all property, we see an increase in the proportion of immobilized assets from 34.14 to 37.06% with a general decrease in the proportion of current assets in comparison with the data at the beginning of the period (Table 1.2). Moreover, the growth rate of immobilized assets reached the highest value among the groups of the aggregate balance, it amounted to 116.15%. Such changes, obviously, reduce the mobility of the capital structure of the enterprise, reducing the liquidity of its balance sheet.

The decrease in the proportion of accounts receivable (Table 1.2) indicates a relative decrease in the credit provided by the enterprise. This fact reflects a reduction in the terms of payment for goods shipped by the enterprise, a decrease in the amount of funds diverted from circulation by debtors. However, with a decrease in the amount of goods sold, the decrease in debt is obviously associated with a decrease in sales volumes. A decrease in sales volumes in itself reduces the amount of payment for the goods sold and, accordingly, the amount of debts owed for it by debtors. Therefore, in this situation, there are not enough grounds for a positive assessment of the fact of a decrease in accounts receivable, since a decrease in debt to an enterprise is probably not associated with more rational calculations for the goods sold, but is caused by a decrease in the volume of sales of goods, which negatively affects the financial result.

Table 1.4 Profit and Loss Statement

Indicator name	Line code	During the reporting period	For the same period last year
I. Income and expenses from ordinary activities

Cost of goods, products, works, services sold
Gross profit
Business expenses
Administrative expenses
Profit (loss) from sales (lines (010-020-030-040))
II. Operating income and expenses
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other operating income
Other operating expenses
III. Non-operating income and expenses
Non-operating income
Non-operating expenses
Profit (loss) before tax (lines (050 + 060-070 + 080 + 090-100 + 120-130))
Income tax and other similar mandatory payments
Profit (loss) from ordinary activities (lines (140-150))
IV. Extraordinary income and expenses
Extraordinary income
Extraordinary expenses
Net profit ( retained earnings(loss) of the reporting period) (lines (160 + 170-180))

With a general decrease in the share of working capital at the enterprise, there is also an increase in the proportion of cash in working capital from 4.41 to 4.74% compared to the beginning of the period.

The increase in the share of funds characterizes an increase in the mobility of assets and, consequently, the degree of the company's solvency for current liabilities. But on the other hand, free money could be invested in the company's turnover to increase production and sales and thereby increase sales.

The increase in the share of cash, obviously, was facilitated by the decrease in the share of receivables. However, the enterprise, along with an increase in cash, also increased the share of accounts payable from 7.81 to 9.58% (Table 1.3). That is, an increase in available funds is not aimed at repaying settlements with creditors and is not used in circulation, which indicates an insufficiently rational use of them. In this case, the free balance of funds should be compared with the standard of the operating balance and the safety stock of funds established at the enterprise and determined using a special method. In case of exceeding the norms for balances, money should be more actively used in circulation or in settlements. At the same time, the timing of accounts payable should be checked to ensure the timeliness of settlements.

Next, the liabilities of the balance are assessed (Table 1.3). There is an absolute increase in each of the balance sheet items. Relative indicators reflect an increase in the share of equity capital from 47.48% to 47.54% with a decrease in debt from 52.52% to 52.46%. This change increases the solvency, the independence of the company from borrowed sources. It also follows from what has been said that the increase in property occurred to a greater extent at the expense of its own funds.

The growth of accounts payable indicates an increase in loans received by the company for the purchased goods or an increase in other items of accounts payable. If the contract does not require payment of interest for the deferred payment to the supplier, it is beneficial for the enterprise to have loans such as an interest-free loan. The size of such loans should be limited by the possibilities of their timely repayment in accordance with the agreements.

Short-term accounts receivable significantly exceed the amount of accounts payable in the reporting and base period (Tables 1.2 and 1.3), which increases the possibility of settlements with creditors during the period of receipt of funds from debtors.

At the same time, if the excess of accounts payable over accounts receivable can lead to a loss of solvency, then the inverse ratio characterizes the excessive diversion of funds into debtors' debts, which is what happens with this enterprise. At the same time, in the situation under consideration, a decrease in the share of accounts receivable marks a positive trend.

1.2. Accounting in the enterprise management system

In the accounting department of the enterprise - in this central link of the internal production accounting and reporting, all actual costs are accumulated and distributed by places of their occurrence (workshops, departments), as well as by cost carriers (products of production).

In the accounting department of an enterprise, as a rule, there are several departments responsible for various stages of processing accounting information:

The settlement group, whose employees, on the basis of the primary accounting of labor of workers and employees, carry out all calculations on wages and deductions from it, exercise control over the use of the wage fund and the consumption fund, keep records of settlements with workers and employees on deductions for social insurance workers and employees and contributions to the Pension Fund;

Material group, whose employees keep records of the acquisition of material assets, settlements with suppliers of materials, receipts and expenditures of materials in the context of places of their storage and use;

Production and calculation group, whose employees keep records of costs for all types of production, calculate the actual cost of products and prepare reports; determine the composition of the costs of work in progress;

The general group, whose employees keep records of the remaining operations, maintain the General Ledger and prepare financial statements.

At large enterprises, a financial group is allocated, whose employees keep records of funds and settlements with enterprises, organizations and individuals.

But accounting information cannot cover all areas of the enterprise, for this there are other services functioning in this enterprise; take for example the preparation of the annual balance sheet. The annual balance sheet does not allow you to analyze the factors that influenced performance, because profit or loss is visible in the balance sheet only as a balance of changes in equity. Therefore, along with the annual balance sheet, profit and loss are calculated /

There are other shortcomings in the information contained in the financial statements:

1) financial statements reflect only those events that can be presented in monetary terms;

2) the management of the enterprise has some freedom to choose the reflection of events in the accounts. (One of three methods - lifo, fifo, hifo)

In general, accounting documents have a great influence on decision-making in the activities of an enterprise.

It is generally accepted that accounting in an enterprise must be carried out according to certain rules. The problem lies in the establishment of such a set of rules, the implementation of which would ensure the maximum effect of accounting, i.e. formation of financial and management information, its reliability, availability and usefulness.

Theoretically, there are three possible approaches to establishing the rules for setting up accounting in an enterprise: centralized, decentralized and mixed.

In the first approach, accounting is regulated from a single center. This option was implemented in our country in a centrally controlled economy.

The second approach involves the individualization of accounting rules for each business entity. This approach is unacceptable in modern economic conditions, since the introduction of this approach into practice will make it possible to take into account all procedures as much as possible, but will complicate the activities of the enterprise from the outside, i.e. this will cause problems with external users such as tax office, treasury.

The third approach is based on a combination of the first and second approaches.World experience shows that when this way centralized regulation is left with the fundamental rules and principles that ensure the availability and usefulness of financial information, and the company can independently introduce any additional accounting rules based on its needs.

Based on the accounting functions: control function, property preservation, information function, feedback function and analytical function; the following requirements have been developed for accounting at the enterprise:

1) the accuracy of accounting;

2) completeness of accounting;

3) the timeliness of the reflection of information, i.e. reflection of the facts of economic activity in the period when they occurred, regardless of the time of receipt or payment of money on these facts;

4) consistency of accounting data;

5) the rationality of accounting.

That. when meeting the requirements for accounting, it is possible to obtain reliable information, which is not necessary both for internal users of information, and for external ones.

Since the beginning of the operation of the enterprise, the following requirements have developed to the economy of the enterprise:

All information should be received in a timely manner to make appropriate management decisions;

Planning of all results of economic activity;

Fulfillment of the tasks facing the enterprise.

The fulfillment of the first requirement is necessary in order to identify in time negative processes that may arise in production, for their timely elimination.

The planning of all the results of the economic activity of an enterprise assumes that no enterprise can function without production planning, because you need to know the approximate volume of production, based on this, plan costs (production costs), etc.

The fulfillment of the tasks facing the company includes the fulfillment of various obligations to suppliers, customers, third parties.

Normal operation of the enterprise is impossible without meeting the above requirements.

Accounting requirements cover only the financial side of the enterprise, while the requirements of the economy of the enterprise are focused on the production side of the enterprise.

In general, the requirements of accounting and the economy of the enterprise are aimed at improving the results of the economic activities of the enterprise.

2. Organization of accounting of financial and economic activities of LLC "Oil-Service"

2.1. General characteristics of LLC "Oil-Service"

LLC "Oil-Service" is a trading company established in 1996.

The main activity of the company is trade in fuels and lubricants (fuels and lubricants) wholesale and retail (through a network of gas stations). In addition, the company sells VAZ and KAMAZ vehicles.

The main revenue of the enterprise comes from the trade of fuels and lubricants. The rest of the products make up no more than 20% of the total revenue of the enterprise. LLC "Oil-Service" in 1999 began the construction of filling stations and plans to build them and put into operation at least 15 units. Thus, the company uses most of the profits for the construction of the filling station. The management of LLC "Neft-Service" plans to receive in the future from filling stations at least 50% of the total profit.

In addition, LLC "Neft-Service" provides auto services on KAMAZ vehicles and constantly expands the range of services provided and has an increase in the number of customers using the company's services.

The founders are not responsible for the debts and obligations of the company, and the company is not responsible for the debts and obligations of the founders. The founders are liable for losses within the limits of their contribution.

The relationship of the enterprise with other legal entities and individuals in all spheres of economic activity is based on an agreement (contract). The company is free in the choice of the subject of the contract, the definition of obligations, any other conditions of economic relations that do not contradict the current legislation.

LLC "Oil-Service" carries out operational and accounting records of the results of its activities, maintains statistical reporting in the manner determined by the current legislation, provides data to the Inspectorate of the State Tax Committee and is responsible for their timely presentation and accuracy.

The property of the enterprise consists of fixed assets and circulating assets, as well as other values, the value of which is reflected in the independent balance sheet.

The sources of the formation of the property of the enterprise are:

Monetary and material contributions of the founders;

Income received from the implementation of economic activities;

Income from securities;

Loans from banks and other lenders.

The name of indicators

Calculation formula

The name of indicators

Calculation formula

Return on assets

190 (f2) / 300 (f1)

Return on equity

Overall profitability ratio

(f2): 190 / (010 + 090 + 120)

Return on sales

050 (f2) / 010 (f2)

The main business operations at OOO Neft-Service are:

receipt of goods from a supplier with prepayment or post-payment;

shipment and sale of goods to buyers with prepayment or post-payment.

Let us consider the accounting of the most important business transactions using the example of the economic activity of a production and commercial enterprise in January 2008.

When the goods arrive at the warehouse of OOO Neft-Service, the main documents are:

An invoice from a supplier for payment of goods;

Consignment note from the supplier of the established form TTN-1 and TN-2;

Price agreement protocol for the goods received from the supplier;

Purchase and sale agreement between OOO Neft-Service and the supplier;

If payment for the goods received from the supplier was made with the involvement of third parties, then a debt transfer agreement or an agreement on assignment of claims with the participation of three parties is required;

Where applicable: specifications, packing labels, cards, quality satisfaction, etc.

If no discrepancies in the quantity and value of the goods received with the accompanying documents of the supplier are found, then the acceptance is made out directly on the waybill by affixing a stamp and painting the materially responsible person. In the event that shortages, surpluses, re-grading, quality inconsistencies or receipt of values without the supplier's accompanying documents are revealed during the acceptance of goods, a commission is created, which draws up an acceptance certificate.

Shipping costs are charged to distribution costs.

If a shortage is detected during acceptance of valuables, the value of the goods received by the enterprise is reduced by its value, and the corresponding amounts are reflected as part of settlements with the supplier.

For synthetic accounting of goods at a wholesaler, an active synthetic account 41 "Goods" is used. For the analytical accounting of goods, a statement is drawn up for inventory accounts.

Transport costs are included in the supplier's invoice and are recorded on account 44 "Costs of circulation".

Upon receipt of goods from a supplier, the following postings are made:

Dt 41 - CT 60 - the cost of goods received from the supplier

Dt 44 - Kt 60 - for the amount of transportation costs.

The total payable is calculated in the supplier's invoice.

The supplier's invoice is paid from a current or other account (currency, loan).

Дт 60 - Кт 51, 52 - for the amount of the paid invoice.

When accepting goods from a supplier, a shortage may be identified:

Through the fault of the supplier

Through the fault of the transport organization

Through the fault of an employee of the enterprise.

In these cases, a commercial act and an acceptance certificate are drawn up and a claim is made to the guilty party.

In accordance with the working chart of accounts used at LLC "Neft-Service", the entries presented in table 2.1 are drawn up.

Table 2.1

Basic wiring

To account for settlements with each supplier, a journal-order No. 6 is drawn up, presented in table 2.2.

Table 2.2

Order magazine No. 6 "Accounting for settlements with suppliers", rub.

Supplier name	From CT 60 to debit accounts	Total for the loan	B Dt 60 s Kt 51	Total debit
Supplier name		Total for the loan	B Dt 60 s Kt 51	Total debit
1.OOO Oiltech
2. LLC "YUKA"
3. CJSC "Leda"
4. Private Enterprise "Elika"

At LLC "Oil-Service", the sale of goods is carried out directly from the warehouse of the enterprise.

At OOO Neft-Service, goods are dispensed to the buyer's representative. Sales accounting is carried out on payment for the shipped products.

When goods are shipped from the warehouse of the enterprise, a consignment note of the established form is issued directly to the buyer's representative. A power of attorney is required from the buyer's representative to receive inventory.

The accounting of goods and products shipped to customers is carried out on the synthetic account 45 "Goods shipped". Analytical accounting of goods shipped for each buyer is kept in the statement of goods shipped.

When goods are shipped to customers, a transaction is drawn up:

Dt 45 - Kt 41 - for the book value of the goods.

Thus, until the moment of sale (in our version, until the moment of payment) of the product, it is listed in the Dt 45 invoice at purchase prices.

When customers pay invoices, a transaction is drawn up:

Dt 90 - Kt 45 - for the amount of goods shipped and paid

At OOO Neft-Service in January 2008, the following business operations for the shipment of goods took place, as shown in Table 2.3.

Table 2.3

Business operations for the shipment of goods

Business transaction name	Correspondence
Business transaction name
1.Gasoline DSK-5 was shipped
2.DSC-5 engine oil shipped
3. Gas was shipped to the company "DS-Service", Moscow
4. paid the invoice presented by DSK-5 for gasoline
5. paid the invoice presented by DSK-5 for car oil
6. paid the invoice presented to the company "DS-Service" for gas

A statement is drawn up for the accounting of goods shipped, presented in table 2.4.

Table 2.4

Statement of accounting of goods shipped in January 2008, rubles

Name of the buyer and the goods shipped	In Dt 45 accounts from credit accounts	Total debit	From CT 45 to debit 90	Total for the loan
Name of the buyer and the goods shipped		Total debit	From CT 45 to debit 90	Total for the loan
DSK-5
Machine oil
2. firm "DS-Service" gas

If not all of the shipped goods have been paid for, then there remains a balance on the account Dt 45, which reflects the shipped goods at the purchase price.

Synthetic accounting of the wholesale turnover is carried out on the resultant account 90 "Sales".

The debit of account 90 reflects the cost of goods sold at purchase prices, and the credit of account 90 reflects the value of goods at sales prices.

The excess of selling value over purchase value represents realized wholesale markups or gross sales revenue.

Part of the gross income from the sale of the wholesale enterprise is directed to replenish its own working capital and is credited to special purpose funds. The deduction rate is set at 6%.

Deductions are made from the remaining amount of gross income:

To support producers of agricultural products (1%);

Value Added Tax.

LLC Neft-Service does not make other deductions from the proceeds.

Also in Dt 90 at the end of the month, distribution costs are written off,

At the end of the month, account 90 is closed. The result from the sale is written off to the debit of account 99 "Profits and losses" with the following entry:

The main part of settlements between enterprises is carried out by bank transfer, that is, by transferring funds from the payer's account to the beneficiary's account in his bank. The bank keeps the funds of enterprises in their accounts, credits the amounts received to these accounts, fulfills the orders of enterprises on their transfer and withdrawal from accounts and on carrying out other banking operations stipulated by banking rules and agreements.

At OOO "Oil-Service" settlements with other enterprises are carried out only by bank transfer.

The procedure and form of settlements between the payer and the recipient of funds are determined by the agreement between the parties (agreement, separate agreements).

The movement of funds through current account reflected by 51 accounts.

For accounting of cash transactions, an active synthetic account 50 "Cashier" is intended. Analytical accounting data is reflected in the cash book.

Wages are one of the elements of the cost of production. It is included in the cost of production of all enterprises, associations and organizations that are subject to the Law on Enterprises, regardless of the form of ownership.

Synthetic accounting of wages is carried out on account 70 "Payroll calculations". Payroll is reflected on credit account 70, deductions from wages are reflected on the debit of account 70 in correspondence with other accounts, the issue of wages is reflected on the debit of account 70 in correspondence with accounts 50, 51. The account is intended for accounting for settlements with different debtors and creditors. 76 "Settlements with different debtors and creditors". Analytical accounting for each debtor and creditor is kept in statement No. 7, which is compiled on a monthly basis (see Appendix 1). The reporting nomenclature of distribution costs is adapted for the formation of information necessary for the calculation and control of the amounts of taxes. Synthetic accounting of distribution costs is kept on the active account 44 "Sales costs." material costs(taken into account when calculating value added tax).

2.3. Analysis of financial and economic activities

An important indicator characterizing the work of an enterprise is the cost of production (work, services). The financial results of the enterprise and its financial condition depend on its level.

The cost of products, works and services is understood as the costs of all types of enterprise resources expressed in monetary form. The composition of costs included in the cost of production is determined by the state standard, and the calculation methods are determined by the enterprises themselves.

Table 2.5. Analysis of the planned and actual costs of the enterprise for 2008

	Naming of expenditures			Deviation,%
	Wage
	Contribution to the social fund protection
	Depreciation of fixed assets
	Material costs
	other expenses
	Full cost

	variable costs
	fixed costs

As can be seen from table 2.5, the actual costs of LLC "Oil-Service" amounted to only 93.6% of the planned, which can be assessed as a positive factor in the operation of the enterprise. It should be borne in mind that the plan for implementation in 2008 was overfulfilled by 7.6%, which further emphasizes the positive trend in the cost management of the enterprise.

On the negative side, the actual fixed costs increased by 25.2% over the target. And since with a decrease in sales volume, it is much more difficult for an enterprise to reduce fixed costs than variable costs, the cost per unit of product sales increases and, thus, the company receives a smaller amount of net profit per unit of production.

One of the main financial indicators used in assessing the financial condition of an enterprise is profit. Profit is, on the one hand, the main source of financing for the activities of enterprises, and on the other, a source of income for the state and local budgets. To analyze and assess the level and dynamics of profit indicators, a table is drawn up (tab. 2.6.), Which uses the accounting data of LLC Neft-Service from Form 2.

Table 2.6 Analysis of the dynamics of profit indicators

Indicator name
Indicator name
Revenue from the sale of goods
incl. for retail
Cost of goods
incl. for retail
Selling and administrative expenses
incl. for retail
Net profit
incl. for retail

From the data in Table 2.6 it follows that the net profit received in the IV quarter of 2008 in relation to the I quarter increased by 358%, which indicates a significant increase in the efficiency of LLC "Oil-Service". Profitability ratios are a special case of performance indicators, when profit is taken as an indicator of effect in the numerator of the fraction, and the value of resources or costs is taken in the denominator. When calculating the ratios, the balance sheet profit and net profit (less payments to the budget) are used. The return on all assets (economic return) shows how much monetary units profit (cop.) received by the enterprise from a unit of asset value (1 ruble), regardless of the sources of raising funds (see table 2.7.).

Table 2.7. Analysis of profitability indicators of LLC "Oil-Service"

According to the analysis of profitability, we conclude that the highest level of profitability at LLC "Oil-Service" falls on the III quarter of 2008, the lowest - in the I quarter.

The return on equity in all analyzed periods, except for the first quarter of 2008, is quite high. This indicates a high level of capital management of the enterprise.

The return on sales, as well as the return on assets, are at a rather low level, which allows us to conclude that it is necessary to improve the efficiency of managing these indicators.

Production efficiency is assessed based on the analysis of several more groups of indicators, combined into a general group: productivity, capital-labor ratio, capital return (see table 2.8.).

Table 2.8. Analysis of the production efficiency of OOO Neft-Service in thousand rubles.

The name of indicators	Periods	Calculation formula
The name of indicators		Calculation formula
The rate of return on fixed assets		190 (f2) / 120 (f1)
Return on assets		010 (f2) / 120 (f1)
Capital-labor ratio		120 (f1) / SSCH
Labor productivity		010 (f2) / SSCH
Profit per employee		029 (f2) / SSCH
Average monthly wages per employee
Average number of employees		029 (f2) / SSCH

* SSH - the average number of employees

At OOO "Neft-Service" there is a significant increase in the level of profitability of fixed assets in the II and III quarters of 2008 as a result of a significant increase in the proceeds from the sale of products.

The growth of capital productivity is the most important factor in improving the financial results of the enterprise. At OOO "Oil-Service" there is a significant increase in this indicator for the analyzed period, which is a positive factor in its activities.

The calculation of the turnover of assets, stocks and accounts receivable for LLC Neft-Service is shown in Table 2.9.

Table 2.9 Analysis of the dynamics of indicators of turnover of assets, inventories and receivables

To assess the inventory turnover, the cost of goods sold is taken, and in the divider - the average amount of the inventory.

Table 2.10 Analysis of the dynamics of the turnover of assets, stocks and accounts receivable in days

* 91 - the number of days in the quarter

From tables 2.9, 2.10 it can be seen that the turnover of inventories and receivables, as well as the turnover of assets, has increased significantly. Accordingly, from the 1st to the 4th quarters of the reporting year, the duration of their turnover in days decreased significantly:

the duration of inventory turnover decreased 2.6 times;
the duration of accounts receivable turnover decreased by 1.2 times.

Thus, we see that a significant increase in proceeds from the sale of goods at OOO Neft-Service had a positive effect on the turnover of assets, inventories and accounts receivable of the enterprise.

Table 2.11.

Solvency (liquidity) characteristics

Name	Periods	Calculation formula
Name		Calculation formula
Absolute liquidity ratio
Quick ratio		(240+250+260)/690
Current liquidity ratio
General solvency ratio		Art. 300 / (line 450 + line 590 + line 690 - line 640)

At OOO Neft-Service, the absolute liquidity ratio is 0.12 in the first quarter and 0.7 in the second and third quarters, which is the norm for enterprises whose main activity is trade. In the IV quarter, absolute liquidity falls to 0.02, which is a factor that needs to be paid close attention, since the company's solvency is under threat.

The solvency of the enterprise, taking into account the forthcoming receipts from debtors, is characterized by the quick liquidity ratio. It shows which part current debt the organization can cover in the short term, subject to the full repayment of receivables.

The normal limitation means that cash and forthcoming proceeds from current activities must cover current debts. To increase the level of the quick liquidity ratio, it is necessary to promote an increase in the provision of reserves with its own working capital, for which it is necessary to increase its own working capital and reasonably reduce the level of reserves. The quick ratio most accurately reflects the current solvency of the enterprise.

At LLC Neft-Service, the level of the quick liquidity ratio reaches the required norm only in the third quarter of 2008 due to a significant increase in the value of quickly sold assets. In other periods, it is much lower than the norm, which characterizes the company's solvency as insufficient.

The projected payment capabilities of the organization, subject to the repayment of short-term receivables and the sale of existing reserves (taking into account the compensation of costs incurred) reflects the current liquidity ratio.

The current liquidity ratio should be more than one, but depending on the profile of the activity, it can vary. In the second quarter, the level of the current liquidity ratio is at the lowest level as a result of an increase in accounts payable to suppliers and contractors, as well as a decrease in inventories. Thus, the coefficient has the required minimum level only in the first quarter of 2008, as a result of which there is a risk of loss of solvency by the enterprise in the event that creditors present their rights in a short period of time.

To increase the level of the current liquidity ratio, it is necessary to replenish the real equity capital of the enterprise and reasonably restrain the growth of non-current assets and long-term receivables.

The total solvency of an enterprise is defined as the ability to cover all the company's liabilities (short-term and long-term) with all of its assets. The following normal limitation is natural for the coefficient of total solvency: ³ 2. The main factor determining the overall solvency is the presence of the enterprise's real equity capital. At the enterprise in question, the value of the solvency ratio is below the norm. This level of solvency develops as a result of the short-term accounts payable of the enterprise to suppliers and contractors.

Thus, according to the results of the analysis, it can be concluded that the level of liquidity and solvency of the company LLC "Oil-Service" is insufficient, which should be paid attention to by the management in order to improve the efficiency of the enterprise.

Conclusion

The relationship between analysis and accounting is twofold. On the one hand, accounting information is the main source of information in the analysis of economic activity. Without knowing the accounting methodology and the content of the reporting, it is very difficult to select the necessary materials for analysis and check their soundness. On the other hand, the requirements that are put before the analysis, one way or another, are forwarded to accounting. In order to better provide the analysis with information, to make it more operational, truthful, accurate, detailed, accessible and understandable to the required degree, the entire accounting system is constantly being improved. For its greater analyticity, accounting changes the forms and content of registers, the procedure for document flow, etc.

The accounting department provides systematic information about the work of the enterprise and its individual departments to the management of the enterprise (departments).

There are similarities and differences in the requirements of accounting and business economics.

The similarity lies in the fact that they require timeliness and data accuracy.

The difference lies in the fact that the basis of accounting requirements is a cost estimate, while the basis of the requirements of an enterprise's economy is mostly a natural assessment, almost all indicators are calculated in physical terms, and then translated into monetary terms.

Accounting requirements cover only the financial side of the enterprise, while the requirements of the economy of the enterprise are focused on the production side of the enterprise. The main business operations at OOO Neft-Service are:

Receipt of goods from a supplier with prepayment or post-payment;

Shipment and sale of goods to buyers with prepayment or post-payment.

The total solvency of an enterprise is defined as the ability to cover all the company's liabilities (short-term and long-term) with all of its assets. The main factor determining the overall solvency is the presence of the enterprise's real equity capital. At the enterprise in question, the value of the solvency ratio is below the norm. This level of solvency develops as a result of the short-term accounts payable of the enterprise to suppliers and contractors.

List of used literature

1. Bakaev A.S., Shneidman L.Z. Modern formulation of accounting at the enterprise // Accounting. - 2008 - No. 11 - 12 p.

2. Bolshakov S. V. Accounting policy and finance of the enterprise. //Finance. - 2008 - No. 8. - p. 11-15.

3. Accounting. Textbook / Ed. P.S. Handless. -M .: Accounting. - 2001 .-- 576s.

4. Accounting: Textbook / Ed. A.V. Vlasov. - M .: Finance and statistics, 2002. - 824p.

5. Bakanov MI Theory of economic analysis. - M .: Finance and statistics, 2005.- S. 240 - 242.

6. Balabanov I.T. Fundamentals of Financial Management. How do you manage your capital? - M .: Finance and statistics, 2006

7. Bortnikov A. About the solvency and liquidity of the enterprise // Accounting. - 2003.- No. 11.- P. 32 - 34.

8. Vysotsky D. Analysis of receivables and payables // Bukh. Accounting. - 2006.- No. 12.- P. 36 - 37.

9. Efimova OV Analysis of equity capital // Bukh. Accounting. - 2006- No. 1.- С 95 - 102.

10. Efimova O. Analysis of the solvency of enterprises // Bukh. Accounting. - 2006.- No. 7.- C 72.

11. Efimova O. Analysis of the financial stability of the enterprise // Bukh. Accounting. - 2006.- No. 3.- P. 22 - 23.

12. Efimova O. Analysis of liquidity indicators // Bukh. Accounting. - 2006.- No. 6.- P. 54 - 58.

13. Efimova O. Analysis of the cash flow of the enterprise // Bukh. Accounting. - 2005. No. 2.- P.17 - 23.

14. Efimova O. Analysis of financial results and efficiency of property use // Bukh. Accounting. - 2006.- No. of enterprises // Auditor. - 2006. - No. 12. - P. 20 - 28.

15. Kovalev V.V. The financial analysis: Capital Management. Investment selection. Analysis of reporting. -M .: Finance and statistics, 2005.

16. Legal foundations of accounting. Collection of normative acts and documents. - M .: Publishing house INFRA-M-NORMA, 2006. - 600s.

17. Savitskaya GV. Analysis of the economic activity of the enterprise: Textbook for university students, training. by econ. specialist. and directions. - 2nd ed., Revised, add. - M .: IE "Ecoperspektiva", 2007. - 498s.

Annex 1

Name of the debtor, creditor	Balance at the beginning of the month	In Dt 76 with credit accounts	Total for Dt 76	From CT 76 to Dt accounts	Total loan 76	Balance at the end of the month
Name of the debtor, creditor			Total for Dt 76		Total loan 76
PE "Yunis"
"Spey-Graphic" (forms)
"Smid-project" (rent)
"Priorbank" (service)
MVB (sale of Russian rubles)

Appendix 2

Statement of expenses for the 44th account for January 2008, thousand rubles

Naming of expenditures	In Dt 44 with credit accounts:	Including mat. expenses
Naming of expenditures		Including mat. expenses
Purchased bukh. Forms
Office rent
Bank services
Travel expenses
Contributions to the employment fund
Deductions for the maintenance of preschool educational institutions
Social contributions insurance
January salary
Contributions to the Dorfond
Fare

at the enterprise, its options

Business entities, organizing the accounting system, pursue different goals:

1) owners - to get the maximum profit and hide it from the tax authorities;

2) if the owners are shareholders - receiving the maximum dividends (Americanized model) or expecting an increase in the share price (Japanese model);

3) creditors - interested in the solvency of the enterprise;

4) debtors - the possibility of non-payment of debts;

5) tax authorities - collection of high taxes, which is possible with a large profit of the enterprise;

6) workers and employees - are interested in receiving high wages and its timely issuance, etc.

The interests of all of the above persons are in conflict.

Based on the purposes of accounting, it follows main tasks:

- formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;

- providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation in the organization of business operations and their feasibility, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved norms, standards and estimates ;

- prevention of negative results of the economic activity of the organization and the identification of on-farm reserves to ensure its financial stability.

Additional accounting tasks include the following:

1. Preservation of the property of the owner - therefore, the owners are trying to organize accounting in such a way as to create an integral system of methodological tools that allow registering all the facts of economic life.

2. Ensuring effective management of the organization - while all accounting information is directed to making the right management decision. Here, on the one hand, the interests of the owners and the administration are united, on the other hand, these interests come into conflict with the interests of workers and employees.

3. Calculation of financial results, ie identification of the economic and legal consequences of business transactions. There are two concepts of a financial solution: financial (profit calculated by an accountant is not equal to taxable profit) and tax (profit calculated by an accountant is equal to taxable profit).

4. According to Henriksen, accounting is a means of redistributing resources in the national economy. The accountant prepares financial statements, if the financial statements show a high profit, then the shares of the enterprise become more expensive, therefore, the company rushes financial capital if profit is low, then capital outflow.

All accounting tasks are interconnected, their priority changes with changes in the economy. In the conditions of the administrative-command system, the 1st task is most important (although the importance of the 3rd is declared), in a market economy, the 2nd task is most important, and with the development of the market, the importance of the 3rd and 4th tasks increases.

The management mechanism must solve the problems facing the enterprise, while a necessary condition for the effective operation of the enterprise is the rational construction of the organizational and production management structure. The management structure is influenced by a significant number of factors, the most important of which are: industry affiliation (type of activity); scale and range of production; the peculiarity of the applied technological processes; the level of specialization and cooperation of the enterprise.

Under organizational structure enterprises understand the composition, subordination, interaction and distribution of work by departments and management bodies, between which certain relationships are established regarding the implementation of powers, flows of commands and information. The organizational structure expresses the form of division and cooperation of labor in the field of management and has an active impact on the process of enterprise functioning. The more perfect the management structure, the more effective the impact on the management object and the higher the efficiency of the enterprise.

Section 6 of Chapter 1 of the Law provides general order accounting organization at enterprises and organizations:

1. Responsibility for the organization of accounting in organizations, compliance with legislation in the performance of business operations are the heads of organizations.

2. Heads of organizations can, depending on the volume of accounting work:

a) establish the accounting service as a structural unit headed by the chief accountant;

b) introduce the position of an accountant into the staff;

c) transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant;

d) keep accounting records personally.

3. The accounting policy adopted by the organization is approved by order or instruction of the person responsible for the organization and state of accounting.

At the same time, the following are approved:

- a working chart of accounts of accounting, containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;

- forms of primary accounting documents used for the registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

- the procedure for conducting an inventory and methods for assessing types of property and liabilities;

- rules of workflow and technology for processing accounting information;

- the order of control over business operations, as well as other decisions necessary for the organization of accounting.

4. The accounting policy adopted by the organization is applied consistently from year to year. A change in accounting policy can be made in cases of changes in the legislation of the Russian Federation or regulations of the bodies regulating accounting, the development of new methods of accounting by the organization, or a significant change in the conditions of its activities. In order to ensure comparability of accounting data, changes in accounting policies should be introduced from the beginning of the financial year.

With the general methodological basis of accounting at each individual enterprise, various factors are taken into account that affect the organization of accounting in this enterprise:

- forms of ownership of the means of production and other property of the enterprise;

- a variety of types of business activities;

- industry specificity;

- Company structure.

The very organization of accounting at the enterprise includes several stages of the accounting process:

1. Organization of accounting is carried out by current supervision.

2. Control, registration and documentation of business transactions.

3. Systematization and grouping of accounting information contained in accounting documents.

4. Drawing up financial statements.

4. Implementation of the use of accounting and reporting information in the analysis of the economic activities of the enterprise and the adoption of sound economic management decisions.

In accordance with Article 4 of Chapter 1 "On Accounting", all legal entities, regardless of their organizational and legal form, must maintain accounting records, and individuals engaged in individual entrepreneurial activities keep records of their income and expenses in accordance with the current tax legislation.

In accordance with the Civil Code of the Russian Federation (Articles 48-123), a legal entity is an organization that owns, economically or operatively controls separate property and is responsible for its obligations with this property: it can acquire and exercise property and non-property rights on its own behalf, bear responsibilities, be a plaintiff and a defendant in court. Legal entities are required to maintain and form an independent balance sheet.

The head of the enterprise bears responsibility for organizing accounting at the enterprise, observing legal norms when performing business operations. Depending on the volume of accounting work (article FZ), the manager can:

1. Establish an accounting service as a structural unit headed by a chief accountant.

2. Introduce the position of chief accountant into the staff.

3. Transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant.

4. Maintain accounting records personally.

The chief accountant bears responsibility to the management of the enterprise for the fulfillment of these tasks. He is the key financial person in the company and he has to solve all sorts of problems.

The first of them in terms of importance and professional affiliation is the organization, management and control of the daily, sometimes routine, accounting work.

Accounting must be meticulous and perfect. At first glance, the transparency of accounting is in some conflict with the observance of trade secrets of the enterprise. But this is not the case. Clarity of accounting, its absolute clarity and easy readability are necessary, first of all, for the accountant himself in order to be able to make important decisions in the shortest possible time. Trade secrets it is advisable to highlight separately. It is better that there are few of them, then it will be easier to protect them.

In order to successfully solve the financial and economic problems of an enterprise in modern conditions, it is necessary to plan the financial result, designate its real boundaries, outline the ways to achieve it and then implement the decision made in the form of primary documents. But this requires additional conditions and powers.

Organization of accounting for re

the enterprise being created

If you were hired as a chief accountant at a newly created enterprise, then the initial function of the accountant and administration will be the state registration of the enterprise.

The enterprise is a property complex. It includes all types of property that an enterprise needs to carry out its production activities, including land. The complex also includes buildings, structures, equipment, inventory, products, raw materials, etc. Therefore, an enterprise as a property complex is generally recognized as real estate. And since this is real estate, then it must be registered before the start of activities. At the same time, an enterprise must register in only one organizational and legal form provided for by the Civil Code of the Russian Federation. The form of ownership of a commercial enterprise can be LLC, OJSC, CJSC, production cooperatives, state, municipal-unitary.

The most common forms are LLC, OJSC, CJSC. Undoubtedly if the governing body did right choice, then in the future it will have an impact on the methods of corporate planning of the enterprise and directly on the form of organization of accounting.

It is necessary to register an enterprise at the location of a legal entity, the correctness of which is of great importance both in terms of tax and civil legislation. Indeed, in accordance with paragraph 2 of Art. 54 of the Civil Code of the Russian Federation, the location of a legal entity is determined by the place of its state registration, unless, in accordance with the law, something else is established in the constituent documents of the legal entity.

In accordance with Art. 12 of the Law on State Registration, it is necessary to collect the required package of documents, attach a document confirming the payment of the state duty and conduct state registration of the enterprise.

After the enterprise is entered into the Unified State Register of Enterprises and Organizations, it must be registered with tax.

If the company plans to apply the simplified taxation system (simplified taxation system) in the current year, then you must submit an application for the application of the simplified tax system together with the application for registration.

Registration of an enterprise in off-budget social funds is carried out by these funds. In this case, the basis for them will be the information of the tax authorities.

The next step will be the production of seals and necessary stamps., Preparation of samples of signatures of persons entitled to sign settlement and payment documents.

After that, the next step will be to open a current account. It is necessary for the implementation of economic activities. The procedure for opening an account is established by the Bank of Russia on the basis of federal laws (Article 30 of the Banking Law) (the required package of documents is provided). The opening of a current account must be reported to the tax office. Of course, the bank itself is obliged to inform it about you opening a current account in it on the basis of clause 1 of Art. 86 of the Tax Code of the Russian Federation within five days from the date of opening. But the company is obliged to notify the tax office itself. The term is set at 7 days (clause 2 of article 23 of the Tax Code of the Russian Federation). If this requirement is violated, the company may be fined in the amount of 5,000 to 15,000 rubles. (Clause 1 of Art. 118 of the Tax Code of the Russian Federation). At the same time, officials can also be held accountable. The bank will notify the administration about the opening of a current account with an information letter about opening an account. Only after that the current account starts working.

When organizing accounting in an enterprise, the chief accountant is based on the following regulatory documents.

This is, first of all, the federal law of 21.11.1996 No. 129-FZ "On accounting", Regulations on accounting, approved by Order of the Ministry of Finance of Russia dated 29.07.1998 No. 34n "On approval of the Regulations on maintaining accounting and financial reporting in the Russian Federation", as well as certain provisions on accounting, regulating the accounting procedure for individual objects and operations.

The chart of accounts of accounting, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n "On approval of the Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its application", is the basis of accounting, because according to it you can reflect all business transactions in accounting accounting.

Immediately after state registration and selection of the state, the chief accountant needs to develop the accounting policy of the enterprise. After all, this is exactly the document according to which your company operates. It must be drawn up according to the rules that comply with the current legislation.

In the accounting policy, it is necessary to approve the basis of the foundations - the chart of accounts of accounting. The chart of accounts should contain synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting.

Next, you need to approve the forms of primary accounting documents. These documents must reflect economic activity, enterprises, of course, provided that there are no standard forms. Standard forms are not subject to change and correction.

When drawing up an accounting policy, the procedure for making an inventory of the assets and liabilities of your company, methods for assessing assets and liabilities are determined.

The chief accountant also needs to draw up and approve the workflow for the accounting department.

Next, the choice of processing technology for accounting information is carried out. And of course, the method of control over the business operations of the enterprise is determined. An automated accounting system involves the use of a computer program for accounting. At the same time, an enterprise can independently develop computer programs, or it can purchase a licensed program. It all depends on the size of your business. Indeed, the larger the enterprise, the greater the volume of business transactions. This means that there are more needs for separate accounting, etc. Accordingly, from this, programs are selected, for small ones it is simpler, and for large ones - solid ones that meet modern accounting requirements. There are many complex accounting programs on the sales market. These are "1C", "BEST", "Info-Accountant", "Parus" and others similar and almost indistinguishable from each other. All of them are of the same type, but the most popular is the 1C. Accounting ".

Automation of accounting operations allows the accounting service to establish contact with other departments. With the transition to the new system, they will all be combined into a single complex. And what is valuable, this will make the work of accountants easier. After all, part of their functions can now be shifted onto the shoulders of storekeepers, managers, engineers of technical departments, etc. The result of the work will be higher if the company has established business contacts with all divisions.

The head of the enterprise bears responsibility for organizing accounting in the company, compliance with the legislation when performing business operations. It is the managers who form the accounting staff, approve it. They decide how the business will be booked. It will be headed by the chief accountant, or a centralized accounting department will be involved in this on a contractual basis.

After approval in the accounting policy of the chart of accounts, the chief accountant can proceed to the formation and maintenance of accounting.

For the correct formulation of accounting in an enterprise, you need to know its most important objects. They include:

1. Non-current assets. This is the property of the enterprise in terms of its composition and location. This is a balance sheet asset: fixed assets, intangible assets, construction in progress, profitable investments in tangible assets, long-term financial investments, deferred tax assets.

2. Current assets. These include stocks, value added tax on purchased valuables, accounts receivable, short-term financial investments and cash, both in the cash desk of enterprises and on all current accounts.

In addition, there are also asset objects. These are authorized capital, additional capital and retained earnings (uncovered loss). In this case, the authorized capital is considered without own shares bought out from shareholders.

All of the listed non-current and current assets make up the active part of the company's balance sheet.

The balance sheet liability consists of the property of the enterprise according to the sources of its formation. In this case, sources can be own and borrowed.

Introduction

1. Accounting in economic analysis in the enterprise management system

1.1. Relationship between economic analysis and accounting

1.2. Accounting in the enterprise management system

2. Organization of accounting of financial and economic activities of LLC "Oil-Service"

2.1. General characteristics of LLC "Oil-Service"

2.3. Analysis of financial and economic activities

Conclusion

List of used literature

Applications

Introduction

The study of natural phenomena and social life is impossible without analysis. Analysis is the dismemberment of a phenomenon or object into its constituent parts (elements) in order to study their inner essence. Equally, the same provision applies to economic phenomena and processes. So, to understand the essence of profit, you need to know the main sources of its receipt, as well as the factors that determine its value. The more detailed they are investigated, the more efficiently you can manage the process of generating financial results.

However, analysis cannot give a complete picture of the studied subject or phenomenon without synthesis, i.e. without establishing links and dependencies between its constituent parts. When studying profit, it is also necessary to take into account the relationship and interaction of factors that form its level. Only analysis and synthesis in their unity ensure the scientific study of objects and phenomena.

The quality of work of industrial enterprises is characterized by the end result of production and economic activities, the rhythm of the work performed.

Economic analysis is a systematic study of all aspects of the financial and economic activities of an enterprise. The main function of the analysis is to search for reserves for increasing production efficiency. The main reserves of industrial enterprises in all their divisions are associated with the use of three types of resources, corresponding to the structure of the production process, reserves associated with the use of labor, means of labor and objects of labor. The mobilization of reserves is carried out both by improving technology and by eliminating various losses.

Purpose of work: to study accounting in economic analysis in the enterprise management system.

Work tasks:

Consider the relationship between economic analysis and accounting;

Consider accounting in the enterprise management system;

Consider the organization of accounting of financial and economic activities of LLC "Oil-Service".

1. Accounting in economic analysis in the enterprise management system

1.1. Relationship between economic analysis and accounting

The closest links exist between accounting and economic analysis. Accounting has been and is the main "supplier" of economic information about the economic activities of enterprises. The share of economic information obtained through the accounting system reaches 70% and more at enterprises and associations. Accounting reflects business transactions in primary documentation, recording them in synthetic and analytical accounting registers and in financial statements. The fact that it was the accountants who were the first to analyze the economic and financial activities of enterprises is quite natural. Each accountant, having drawn up a balance sheet, is interested in the state of economic assets and the sources of their formation, will find out whether all reserves have been used by the enterprise to increase profits, what shortcomings have slowed down economic activity in the past reporting period. Life itself forced accountants to analyze the balance sheet and reporting.