home Accounting, audit Books Бухгалтерський облік - Sopko V.V.

Бухгалтерський облік - Sopko V.V.

A.11.2. Organization of the accounting department on receivables

A.11.2.1. Organizing the regional process

Organіzatsіya buhgalterskogo oblіku on pіdpriєmstvah - tse metodіv system sposobіv that zahodіv, SSMSC zabezpechuyut optimally funktsіonuvannya such oblіku that yogo rozvitok away. This is the organisa- tion of the field in a direct, well-balanced and well-integrated mechanism, structuring the processes of the accounting sector. Vporyadkuvannya Sistemi buhgalterskogo oblіku oznachaє company profile tsієї system is the company profile funktsіonuvannya її in chasі that prostorі.

Organizing an accounting region will require a systematic entry. When tsomu obov'yazkovim Je doderzhannya such printsipіv: tsіlіsnostі, vsebіchnostі, sistemoutvoryuyuchih vіdnosin, dinamіchnostі, subordinatsії that viperedzhuyuchih vіdnosin.

Krіm of organіzatsіya buhgalterskogo oblіku potrebuє doderzhannya th such printsipіv: adaptivnostі, paralelіzmu, ritmіchnostі, bezperervnostі, pryamoplivnostі that proportsіynostі.

The main ob'ekti organisatsii obliku are shown in Fig. A.11.1.

By the simplest methods of organization of the accounting region, teper є graphical and project. Vodnochas slid zadachi ya taki method, yak modulyuvannya, analitichny, sposterezhennia, sitiovy, expert, normative and legal.

Fig. A.11.1. Organizational accounting

A.11.2.2. Forms of the organization of the accounting process

Form buhgalterskogo oblіku - tse Pevnyi system vzaє- mopov'yazanih oblіkovih reєstrіv (hronologіchnih that systemic) vstanovlenoї FORMS i zmіstu for zdіysnennya oblіku nayavnostі that Ruhu zasobіv, zmіni legal vіdnosin that protsesіv gospodarskoї dіyalnostі and takozh i sposobіv tehnіchnih zasobіv recording operatsіy in reєstrah.

Signs of the forms of accounting:

Наявність певної системи реєстрів chronological and systematic (analitical and synthetic);

Form і зміст облікових реєстрів (окремі аркуші, книги, машинограми з відповідними реквізитами) та їх розміщення;

Взаємозв'зазок are overreacted;

that is capable of recording tehnіchnі zasobi gospodarskih operatsіy in vіdpovіdnі reєstri (uruchnu for Relief tehnіchnih zasobіv toscho).

In the hour of appearance, the accounting area was filled with bagatos of yoga forms. The rozvitok їх zumovleniy rozvitkom suspilstva: materіnalnogo vibrobitvtva, productive forces and vibronichih vid-nesin.

The form of the accounting area is:

Schodenny region in chronological order and systematic order of all zdіysnjuvanniyh gospodarskih operations;

Maximum economizing of the costs of the accounting in the accounting area;

Naibil's ratsionalnyi rozpodil mizh oblikovymi pracitsnikami complex of regional authorities;

Operative control over the collapse, that is, the main, rozraunkiv, costs, financial results, in fact;

Operatively retained information about the lack of access, yogo pіdrozdілів та їх результативність;

Wide of technical resources;

Izbezpechennja funktsij іnformatsіynoї sistemi.

For technical knowledge, prepare two forms of the accounting area: manual and machine.

Until the first group: books (at books), neknizhkov (on okremih arkushah) abo zmіshanі (on arkushah i in books). Until another time, lay down: table-punched cards and table-automated.

Найдавнішими є книжкові формы.