CONTENTS

INTRODUCTION…………………………………………………………………………….2

CHAPTER 1. GENERAL SECTION

1.1 General characteristics of the organization and the technical and economic indicators

1.2 Job accounting and analytical services organization

CHAPTER 2. ORGANIZATION OF ACCOUNTING

2.1 Accounting Current assets : Cash and cash equivalents

2.2 Accounting for current assets : Accounts receivable and other receivables

2.3 Allowance for inventories

2.4 Accounting for fixed assets and intangible assets

2.5 Accounting for commitments

2.6 Accounting and remuneration

2.7 Accounting for Equity

2.8 Investments

2.9 Accounting for the cost of production

2.10 Accounting for production and sales of finished products

2.11 Presentation of Financial Statements

CHAPTER 3. The annual inventory

CHAPTER 4. ANALYSIS

CHAPTER 5. LEGAL WORK

CHAPTER 6. TAXATION

CHAPTER 7. AUDIT

CONCLUSION

REFERENCES

Introduction

I do practical work in " Accounting Accounting and Auditing "in the Limited Liability Company « Sutory Project » on April 21 to 27 January 2014.

The purpose of practice is to consolidate and deepen the theoretical knowledge andpractical skills in accounting.Task practice is to examine records of all businessactivities of the institution and to analyze financial performance.The main problem posed by me on a field trip Limited Liability Company «Sutory Project»

1. Attach the theoretical knowledge acquired by me in the learning process ;

2 . Acquire the necessary skills of independent work on the analysis and planning business enterprise ;

3 . Get practical skills of accounting as accountant;

4 . Develop creative initiative to address the challenges of further improve planning and performance improvement the enterprise;

5 . Ensure the collection and processing of statistical data needed to perform the thesis.

Skills play a decisive role in the professional any specialist activities . The more experience a person has accumulated on the practical application of their theoretical knowledge , the more effective operation of such employee. Materials for analysis are : the financial statements of an entity in the current operational statistical reporting , regulations and other sources . Particular attention was paid to the dissemination of forms accounting and statistical reporting on key indicators economic activity.

The study of business enterprise carried on sections in sequence , according to program production practices.

Object manufacturing practices is a partnership with Limited Liability Company «Sutory Project», created in 2006 .

Chapter 1. GENERAL SECTION

1.1 General characteristics of the organization and the technical and economic indicators

The object of production and professional practice is a Limited Liability Partnership . Company Suttory project was founded in 1885 and today is a leading supplier of a complete range of services related to engineering equipment , as well as control systems for heating, ventilation and air conditioning (HVAC), industrial refrigeration , lighting , security and fire safety in non-residential buildings . Among the services include full service of all building systems . To date, the number of employees exceeds 140,000 people working in more than 1,000 offices in 170 countries. Representation in Kazakhstan YORK (now a branch of JSC Sutory Project in Almaty ) was discovered in 1995. During this time, air conditioning and refrigeration equipment was equipped with more than 300 objects , such as : Hotel Rahat Palace , National Museum of Art Kasteyev , Archive of the President of Kazakhstan , Ministry of Foreign Affairs , and many others An integral and important part of the business is the development of automatic control systems climatic equipment YORK. Through the use of direct computer automation technology YORK ensures effective management of their coolers , with intuitive software interface allows the customer to get the most comprehensive information about equipment . We offer high quality products for the most complex projects in this area .

Materials for analysis are : the annual financial statements , profit and loss , regulatory documents and other sources . Particular attention was paid to the dissemination of forms of accounting and financial reporting of the main indicators of economic activity.

Accounting entries are made on the basis of primary documents fixing the fact of a business transaction . Electronic image of the original document is in force , drawn on paper. Registers and primary accounting documents are stored in accordance with the law "On Accounting and Financial Reporting" on paper or electronic media. In accordance with the Regulations on Accounting and Reporting responsibility for accounting lies with the head of the company in the " Company Sutory Project» supervisor .

The study of business enterprise conducted by section in a logical sequence , according to a study in the discipline of their "Audit" , "accounting " and " Analysis of Financial Statements ."

During the passage of production and professional practice were studied bases of formation of the circulation of products , the basics of business , as well as carefully considered process of formation and the efficient use of resources of the enterprise .

• Organizational- economic characteristic Limited Liability Partnership "Sutory Project"

• Company Sutory Project was founded in 1885 and today is a leading supplier of a complete range of services

• Furniture and equipment furniture for hotels, inns, restaurants (L)

• Pipes and tubes, non-ferrous metals and alloys ( M )

• Compressors classified by the application of ( R)

• Cooling Systems ( P )

• Thermostats ( R)

• Refrigeration and refrigerating machinery and equipment for the food industry (F)

• reefer equipment , laboratory refrigerators ( R)

• Contractors , assembly, installation and maintenance of plumbing , gas supply systems, water supply, sewerage , heating, ventilation and air-conditioning in the building

• Foreign representative offices

• Consultants in the information for the construction industry.

Particular attention is paid to the accounting control functions . The control exercised by the accounting unit can be divided into preliminary, current and future .

Preliminary checks carried accountant to a business transaction , in order to pre-control all cash and vouchers, as well as documents , changing financial , credit and settlement obligations signs not only head of the organization , but also the chief accountant . Thus , the chief accountant and other accounting professionals have the opportunity to pre- determine the need prospective business transactions , ie perform the function of the preliminary control

Monitoring is carried out accounting unit at the time of business transactions . Taking documents that set out the business transactions that do not require the signature of the provisional accounts of employees , primarily test them in terms of the legality of operations , and then to the correctness of the position , and arithmetic calculations. Only after monitoring documents take to reflect in ledgers .

Follow-up inspections are performed after a certain time , usually calculated reporting period. In key areas such control are the total of financial and economic activities of the organization .