1.2. Structure and organization of accounting records

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All accounting records maintained in the program " 1C: Accounting 8.2 ", submission of reports to the tax authorities is made through the program : SONO Cabinet taxpayer.

Chief Accountant is the leader and organizer of accounting and control designed to ensure strict compliance with the rules of accounting, control over the use of material, labor and financial resources in accordance with approved standards , specifications and estimates in a timely manner to prevent negative phenomena in the financial - economic activities of the organization.

Chief Accountant helps improve production efficiency and quality of work , identifying and mobilizing existing reserves , prevents non-production costs and losses.

Chief accountant entitled to require the adoption of the necessary measures to improve the use of equity and debt the company. Without his consent can not be appointed to office and dismissed from their posts financially responsible person .

At the same time the chief accountant is not responsible for the formation of accounting policy and is responsible for accounting, breach of rules and regulations governing the financial and economic activity . He should not accept documents on business transactions , contrary to law , or violates the contractual and financial discipline.

These duties, rights and responsibilities apply not only to the chief accountant , but also to some extent the entire apparatus of accounting ( accounting management duty on the basis of established rules for its conduct , control at reception to accounting documents , etc.)

Even a simple list of functions accounting shows how important its place and role in the management of the organization.

Laws and regulations governing the system of accounting and financial reporting in the Republic of Kazakhstan , establishes the basic principles and general rules of accounting, internal control requirements include:

- Law of the Republic of Kazakhstan "On Accounting and Financial Statements" ( as amended)

- A standard chart of accounts approved by order of the Minister of Finance of the Republic of Kazakhstan № 438 and the instructions for its use ;

- Accounting standards , guidelines to them;

- Company materials constituting its accounting policies

- Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget " (as amended)

Chapter 2. ORGANIZATION OF ACCOUNTING

2.1 Accounting Current assets: Cash and cash equivalents

Since the inception of the organization she gained funds: first - to the account listed organization, its founders, and then - received from customers for goods sold or services rendered. Cash - it's financial resources of the organization, the most marketable assets.

Funds are part of current assets. They are necessary undertaking for payments to suppliers and contractors, to make payments to the budget, payments to lending institutions for the issuance of employee salaries, bonuses and for other types of payments.

Under the Civil Code of the Republic of Kazakhstan legal tender must be accepted at face value throughout the entire territory of the Republic of Kazakhstan is the Tenge.

According to the Civil Code of the Republic of Kazakhstan between legal entities, as well as calculations involving citizens associated with their business activities are made by bank transfer. Settlements between these persons may also be made in cash, unless otherwise provided by law.

Cash organization represent a set of money in hand, bank settlement, foreign currency, and special deposit accounts, letter of credit, checkbooks, money transfers and cash in transit documents. Cash characterize the initial and final stages of circulation of economic means. Their velocity is largely determined by the efficiency of the entire business organization. Amount of money available to it, as a major means of payment for the obligations is determined by its ability to pay - one of the most important characteristics of the financial situation. Absolutely considered creditworthy organizations with a sufficient amount of cash to settle their existing current liabilities. In addition, organizations need certain stocks of reserve money to pay for possible contingent liabilities, as well as for unexpected profitable investment. During the activities of the organization are constantly mutual cash payments. Cash payments are made either in the form of cash payments or cash. The use of cash in the calculations by the Regulation on the rules of the organization of cash circulation in the territory of the Republic of Kazakhstan, on the order of cash transactions in the Republic of Kazakhstan approved by the Central Bank of the Republic of Kazakhstan, etc. These regulations include:

- The presence of a specially equipped room offices, equipped with a burglar alarm;

- Maintaining the cash book and other cash instruments prescribed form;

- Receipt of cash organizations in settlements with a population made mandatory the use of cash machines (Government of Kazakhstan approved a list of certain categories of organizations which, by virtue of their specific activity or location can make cash payments to the population without the use of cash machines);

- Storage of free cash in the banks;

- Spending the cash received from the banks, strictly for the purposes specified in the check;

- Storage of cash on hand within the limits established by the servicing bank after consultation with the leadership of the organization.

The exception is money taken in the bank for the payment of wages, social security benefits and scholarships. Money intended for this purpose, can be kept on hand in the organization within three working days, including the day of receiving the money in the bank. Cash organizations are on hand in the form of cash and monetary instruments in bank accounts in the letter of credit and open special accounts, checkbooks, etc.

For settlements cash organization must have cash and carry cash book in the prescribed form.

Cash on hand organizations are in the form of cash and monetary instruments, in bank accounts in the letter of credit and open special accounts, checkbooks, etc. Their augmentation, proper use, control for safety - the most important task of accounting. On the success of its solution depends largely on solvency, timely payment of wages to its staff, payments to suppliers and contractors, payments to the budget and other primary documents are processed according to the order Min. Of Finance from 27.06.2007g. № 216 "On approval of the primary accounting documents." Requisites:

-Name of the document

Code form

-The date of writing

-Maintenance of economic operation

Meters-business transaction (in physical and monetary terms)

-Titles of the officials responsible for committing the host. operations and correctness of the form

Various signatures of these workers and decryption

Documents are filled in one copy on your computer. Issued at the time of operation, and stamped. According to the Law "On Accounting and Financial Reporting, apply the list of officials entitled to sign the original documents approved by the head of the organization and agreed with the chief accountant. Receipt of cash in cash Organization "style petty cash receipts (form number CA-1) which indicate from whom the money come from, for what purpose or for which they are making, amount, date. Petty cash receipts filled in accounting and received in cash at registration of receiving money. After receiving the money in cash payer issue a receipt signed by the chief (senior) accountant and cashier. Receipt certifies that the money is really made. Upon receipt of money from the bank receipt to the order does not prescribe. Seal of the organization is put in the middle of the tear line, so that would seal covered part and part of the credit order receipt. Cash withdrawal from the cash account cash warrant style (form number CA-2). It indicates: to whom, for what purpose or that issued the money amount, date. Account cash warrant prescribes accounting, as a rule, based on the application of the recipient, which is filled on the reverse side of the order. Endorses the statement, ie, makes permissive inscription Manager. Issuance of money on a warrant by the signature of the cashier. A person who received the money, also signs the warrant. Money on account cash warrant issued only the day of his discharge. Not allowed to issue expendable cash order to get money from the cash on hand directly to the recipient. When issuing the money on the account cash warrant cashier carefully checks the validity of its design, availability and authenticity of the signatures of the head and chief accountant of the economy, the availability of the applications listed in the document. Failure to comply with at least one of these requirements, the order for payment is not received. When issuing the money on the account cash warrant cashier require the recipient to a passport or other identity document. Document number, date and place of issue noted in the account cash warrant. If money is paid by proxy, the text warrant withdrawal cash accounting specifies the last name, first name and patronymic of the person, which is made through the issuance. Attorney retained by the cashier and applied to the expendable cash order. Corrections (even stipulated) in cash documents are not allowed. Credit and debit cash orders are numbered separately in the ordinal sequence from the beginning to the end of the year. Money from the cash they issue on the basis of payroll in the payment of wages (wage). Expendable cash order (form number CA-1) issue (or the imposition of stamp) on actually paid on the statement of the total amount of wages (wage). Against the names of persons who have not received the money, the cashier will stamp or makes a note of the hand of "banked". On the title page inscription make payroll on the amount actually paid, as the amount remaining uncollected and be deposited. Accounting of cash transactions in the cashier leads cashbook (form number CA-4), which should be numbered, bound and sealed with the seal of the enterprise; the number of sheets in it certified by the signatures of the head and chief accountant. Each sheet cash book consists of two equal parts: one of them (with a horizontal linovkoy) cashier fills the first instance, it remains in the book; second (no horizontal lines) is filled with the front and back through the copy paper. Report as cashier, she is part of the tear sheet. Recording of cash transactions begin and inseparable part of the front side of the sheet (after the line "Balance at the beginning of the day").

Pre sheet must roll in half cut line so that the tear-off portion of the sheet was planted under the part that remains in the book. The line "including salary" indicates the amount of payroll for wages, not expensed at the checkout. When a small volume of cash transactions, cash reports be permitted once in 3-5 days.

In cashbook indicate the document number from whom received and to whom issued money, offsetting account, the amount of (parish expense). Every day, at the end of the working day, the cashier counts in books and displays the results of balance at the end of the day. Erasures and corrections unspecified in the book are not allowed. Corrections shall be certified signatures of the cashier and chief accountant. Control over the conduct of the cash book and cash transactions rests with the chief accountant. Since the organization is a form of automated accounting of cash transactions and cash book maintained automatically, printed and stitched in chronological order. In addition to cash on hand can be stored stocks, government bonds, bills, checkbooks, other securities and strict reporting forms. Tickets, coupons, tickets and other strict reporting forms are reflected in account 1350 "Other materials" as tangible assets, at cost of acquisition. Financially responsible person shall keep records in forms ledger accounting strict reporting forms for each item and the face value. Operations Income and expense forms are issued credit and debit invoice for strict reporting forms. Month is a person accountable to the accounting statement of changes in forms of strict accountability. In preparing to implement the characters specially appointed head of the subject committee involving materially responsible person opens the pack and produces PASS count forms (characters). Calculating results contribute to act on the results of checks tickets, coupons, and other characters, identified in terms of PASS exposed packs. In identifying discrepancies in the Act records data packaging labels and the actual availability of characters in a pack.