- There is a need to submit primary documents and their copies at judicial proceedings, in arbitration courts therefore competently processed primary documents can promote an otstoyaniye of interests of the enterprise.
For ensuring reliability of data of accounting and accounting reports of the organization are obliged to carry out inventory of property and obligations. Surplus of property is credited, shortage of property, and its damage within norms of natural losses belong on costs of production or addresses, over norms - into the account of perpetrators.
ensuring uniform maintaining the accounting of property, obligations of the economic operations which are carried out by the organizations; drawing up and idea of comparable and reliable information of a property status of the organization and their income and expenses.
Thus, uniform classification of OS though in accounting the structure of OS included also land plots and objects of environmental management which are in property of the organizations is applied for statistics, accounting and other requirements.
Fixed assets are the part of property used as means of labor at production, works and services, or for management of the organization during the period of the exceeding 12 months or usual operational cycle. Buildings, constructions, working and power machines and the equipment, the measuring and regulating devices and devices belong to OS. computer facilities, vehicles, working and productive cattle, long-term plantings, etc. Change of initial cost of OS in cases of reconstruction, completion, an additional equipment and partial elimination, revaluation of the corresponding objects reveals in annexes to the balance sheet. OS are estimated:
All economic operations performed by the organization have to be made out by vouchers. Primary registration documents are accepted to the account if they are made in the form containing in albums of the unified forms of primary registration documentation. Primary and summary registration documents can be formed on paper and machine carriers - information.
Accounting represents the ordered system of collecting, registration and synthesis of information in terms of money on property, obligations of the organization and their movement by the continuous, continuous and documentary accounting of all economic operations.