Drawing up, formation of accounting policies
The accounting policies of the organization are the fundamental document in which all features of the accounting (tax) account in the concrete period are unveiled. The accounting policies (at its correct formation) allow to provide the most effective interaction of all structures of the organization participating in registration process and to minimize expenses (material, labor and expenses of time) on permission of the arising questions.
The accounting policies have to contain such elements as:
- working book of accounts;
- forms of primary documents necessary for registration of economic operations;
- forms of documents for the internal reporting;
- order of carrying out inventory;
- methods of an assessment of assets and obligations;
- rules of document flow and technology of processing of registration information;
- other decisions necessary for conducting accounting, and also acceptance of the corresponding tax policy.