In the organization of cash funds received from the bank account, and as a result of cash payments for inventory holdings and services, with the return of the amounts of previously issued, etc.

To receive money from your bank account checkbook issued to the organization. At the check point to the appointment of the required amount. Tear-off portion of the check is in the bank, and the organization - a check stub showing the amount received.

Receiving cash draw up credit cash order signed by the chief accountant. Cash withdrawal from the cash expenditure made on a cash and warrants duly executed payrolls, statements with imposing on them a special stamp of the enterprise. The document for the grant money prescribes accounting. They must be signed by the director and chief accountant.

In cases when the accompanying consumable cash orders documents, statements, permitting a label head of the organization, the signature of the head at the expense of cash orders is optional.

Wages shall be issued by the payroll clerk. On the payroll should be permissive label head of the organization to grant funds, specifying the amount in words. Simultaneously, the data are entered into a computer program 1: "Accounting" or other accounting software for further processing.

Accounting for the movement of cash on hand is a cashier in the cash book. This book is tied together and sealed with wax seal, and the pages in it are numbered. Entries in the cash book are produced in duplicate by carbon paper. Second copies of tear sheets and serve as a cashier report. At the end of the day the cashier counts the results of operations for receipts and expenditures of money on hand, displays the cash balance at the following number and sends to the accounting separation sheet of a receipt in the cash book.

At the end of the month by comparing the outcome turns on the debit and credit account 50 "Cash" shows the balance of cash at the beginning of next month. He was cross-checked with balance in the cash book. In the terms defined by the leadership of the organization as a once a month, conduct an inventory on hand cash, the results of which draw up the act.

Shortage of cash on hand to be recovered from the cashier.  When testing revealed a violation of cash discipline: inaccuracies, omissions requisites for registration of incoming and outgoing cash orders, corrections in the source documents and accounting records.

In the cash book set unspecified fixes, not calculated the balance of wages is not issued on time. In the absence of a cashier for a valid reason, the duties of the cashier are assigned to an employee authorized by order of the head of the organization with which the mandatory signed an agreement on full financial responsibility. In some cases, the contract is not in violation of the Order of cash transactions.

ACCOUNTING AND AUDIT OF INDUSTRIAL MATERIAL INVENTORY

The next step was to conduct an audit of the accounting sub-division of materials: have been studied and verified the results of the inventory of material assets, the accuracy of their design, document the consumption of inventories, as well as the correctness of their use and the inclusion of expenses of the organization. (ANNEX card account 44 (cancellation TMC's own needs, Invoice) When checking the correctness of the inventory of inventory at one of the companies audited in accordance with the inventory revealed that the employee participated in the inventory are not included in the inventory of the Order of the Commission on the head.

When checking the correctness of write-off fuel at the plant, it became clear that there is no evidence of analytical metering of individual fuels with different costs and consumed separately for car brands in the travel pages of the work of cars and trucks are reflected in the return of the speedometer in the car garage. This accounting will not reliably determine the number and cost of fuel consumed. To the cost of fuel have been recognized in the tax records must be documentary evidence of these expenses - such is the track list. As to costs, deductible for income tax, are documented and economically justified costs, then checking the tax authorities will pay attention to how the waybills issued and how economically costs incurred justified.

For an analytical cost accounting is used to repair the defective statement, which confirms the need for the production of these expenses, determine the amount of capital repair works, their estimated cost and duration and the prescribed job order. In accordance with the need and scope of work set forth in the punch list, and job order prescribed requirements, the overhead (form number M-11), which are an element of control over the formation of the current costs for certain types of repairs. Requirements on the scanned invoices, the company was not confirmed by the faulty statements and job order, and, consequently, the amount incurred and recognized costs of inventory included in the cost, are not documented expenses and may not be recognized by the tax authorities to calculate the profit on sales . In addition, the identified cases of improper expenditure of operations reflect the materials in the accounts. The cost of the materials released for installation and installation of fixed assets were properly chargeable to the account of production costs charged to 26 "economic costs" and credited to the account 10 "Materials." In accordance with the methodological guidelines on accounting data, plant and equipment expenditures are capital and are reflected in the account 08 "Investments in fixed assets."

In the absence of a cashier for a valid reason, the duties of the cashier are assigned to an employee authorized by order of the head of the organization with which the mandatory signed an agreement on full financial responsibility. In some cases, the contract is not in violation of the Order of cash transactions.

ACCOUNTING FOR PAYMENT OF TAXES

The main types of taxes in the ROK (brief description of each tax: rates, facilities, payers, etc.). Features of the tax regime in the ROK. State and local. At this time in the RC are 9 types of taxes. 1. Corporate income tax. 2. Individual income tax. 3. Value Added Tax. 4. Excise. 5. Taxes and special payments of subsurface users. 6. Social security tax. 7. The land tax. 8. The tax on vehicles. 9. Property tax.

Go to payers of corporate income tax are legal entities-residents of the Republic of Kazakhstan, with the exception of National Bank and government agencies (as well as legal persons, applying the special tax regime), as well as non-resident legal entities engaged in activities in the ROK through a permanent establishment or receiving income from sources in the ROK.

Taxable income is defined as the difference between the gross annual income and deductions. Losses from business activities carried on up to three years (loss of subsoil use contracts to carry up to seven years inclusive) to cover the expense of taxable income of subsequent tax periods. The payers of individual income tax are individuals who have objects of taxation. According to the Tax Code are not taxable income the following individuals: a) targeted social assistance, benefits and compensation; b) child support received for children and dependents; c) damages to the employee; d) compensation paid to individuals on their deposits in banks and organizations; e) lottery winnings within 50% of the minimum amount of s / n; e) grants, etc.

Value added tax is a deduction in the budget of the value of the taxable turnover of sale, added during the production and circulation of commodities, as well as payments for imports of goods into the territory of the RK. The objects of taxation on value added tax are taxable turnover and taxable imports. Excise taxes imposed on goods manufactured in the territory of the RK and imported into the territory of the RK, as well as some activities. Excisable goods are: 1) All types of alcohol; 2) alcoholic beverages; 3) tobacco products; 4) gasoline (except aviation), diesel fuel; 5) automobiles; 6) crude oil, including gas condensate; Excise activities are: 1) The gambling business; 2) organizing and conducting lotteries. Excise rates are approved by the Government of the RK and the set as a percentage of the cost of goods and in absolute amount per unit in volume. Not subject to excise duty: - Export of excisable goods; - Ethyl alcohol within the ranges: for the manufacture of medicinal and pharmaceutical products, public health facilities.

Taxes and special payments subsoil consists of: the tax on excess profits tax on crude oil prices, bonuses, royalties, etc.

Taxpayers in the profit and special payments of subsurface users are individuals and legal entities carrying out subsoil operations in the ROK (oil, natural gas, coal, groundwater, commodity ores, precious metals, precious stones, raw materials for production of building materials, etc.). Payers of social tax are legal entities, residents and nonresidents of the RK, individual entrepreneurs, private notaries and lawyers. The object of taxation for taxpayers is the cost of employer paid to employees in the form of income. The payment of social tax paid not later than the 15th day of the month following the reporting month.

Payers of land tax are physical persons and legal entities having objects of taxation: the right of ownership, the right of permanent land-use right of temporary land use. The amount of land tax does not depend on the economic performance of landowners and land users.

The Earth of settlements occupied by parking lots and gas stations, as well as land set aside for area markets are taxed at basic rate on settlement land, increased tenfold.

Taxpayers on the vehicles are physical and legal persons having objects of taxation. Do not pay tax on the vehicles: the organization, contained only by the state. budget, the participants WWII (one road transport), Heroes of the Soviet Union, Halyk Kaharman, persons awarded the title "Heroine Mother", etc. Payers of property tax are physical persons and legal entities and individual entrepreneurs who have the object of taxation on the ownership of the territory of the RK. The rate of property tax for legal entities is 1% to 0.5% of sole proprietors and 0.1% for individuals (up to 1 million tenge.) From the average value of the objects of taxation.

According to the Tax Code provides special tax treatment for: - Small businesses; - (Peasant farmers); - Legal entities - the producers of agricultural products. Special tax regime for small businesses includes the use of a single pass (no more than 90 days per year), doing business on the basis of a patent (does not employ employees, operates in the form of a personal business income for the year does not exceed 1.0 million tenge ) and on the basis of a simplified declaration (average number per year is not more than 15 people, including most entrepreneurs, for entrepreneurs, marginal revenue is 4500.0 thousand tenge., no more than 25 people, and 9000.0 thousand tenge. for legal entities). The peasant (farming), applying the special tax regime based on the single tax payment, do not pay the following taxes: PIT, VAT, land tax, vehicle tax, property tax. Calculation of the single land tax by 0.1 per cent of the appraised value of the land. Tax on advertising Tax on advertising is a local tax. According to the Tax Code, the procedure for payment of local taxes established by regulations of the representative bodies of local self-government (Article 56 of the Tax Code). Taxpayers of the tax on advertising is recognized companies advertise their products (advertisers): 1. whose location falls on the territory of Moscow, 2. who purchase advertising services (work) or independently perform work related to the advertising of goods (works, services). The object of taxation.

The object of taxation for the tax on advertising are recognized: 1. acquisition costs of advertising services (works), consisting in the production and distribution for commercial gain information about the goods (works, services) and purchasers of advertising services (works); 2. promotional activities carried out by an advertiser on their own, including the involvement of the advertisement.

Dissemination of information is recognized for its promotion through the media, catalogs, price lists, manuals, leaflets, posters, banners, billboards, calendars, newspapers, light (a light running line or fixed line), announcements, notices, messages, or through other advertising media . It is also recognized as a tax on taxable advertising sponsorship contributions and sponsored by the sponsor and are, respectively, the advertiser and advertisement. The tax base for the tax on advertising is the cost of advertising services rendered (work) or the costs of self-perform work related to the advertising of goods (works, services).

For advertising costs associated with production and sales, which are deductible for income tax, include the costs of those named in paragraph 4 st.264 Tax Code, as follows: 1. costs of promotional activities through the media (including print ads, radio and television) and telecommunications networks; 2. the cost of light and other outdoor advertising, including production of promotional stands and billboards; 3. the cost of participation in exhibitions, fairs, expositions, on window dressing, exhibitions - sales rooms and showrooms samples at markdown of goods wholly or partly lost their original quality when exposed.

These costs are taken into account for tax purposes in the amount of profit the company actually incurred costs. 1. Expenses of the taxpayer for the acquisition (production), prizes, and raffles are communicated to the winners of the prizes during mass campaigns, as well as other types of advertising undertaken by them during the tax (reporting) period. These types of promotional expenses for tax purposes of income tax are recognized in an amount not exceeding 1% of revenues.

REPORT OF THE COMPANY

The logical conclusion of the accounting process is the formation of the reporting organization, as needed for internal management purposes and for submission to external users.

Reporting - a set of information on the status and movement of assets, liabilities and results of financial and economic activities of enterprises. Based on these reports shall manage, control and analysis of the subject of both internal users (managers, administration, etc.) and external (founders, tax authorities, statistics, etc.).

An important feature of accountability is the presence of turnover on the accounts the cumulative year to date to the period, which makes it possible to take into account the demand for goods, works and services, to determine their profitability, develop new and promising directions of development activities. The chief accountant and director shall report to the founders of this annual report. The founders make decisions on the results of the company; decide questions about the target distribution of profits, the amount of funds, reserves and dividends. In fact, evaluate the work of the founders of the company and its staff; judge the adequacy of qualification training manager and chief accountant. The company distinguishes periodic and annual financial statements: the first - the monthly and quarterly, the second - annual.

The final stage of acquaintance with the economic activities of the enterprise was to study the composition of the financial statements, the order of its composition, and structure of the explanatory note to the annual report of tax returns. In a market economy, the balance sheet is the main source of information for a wide range of users. Thus, according to the balance of the owners, managers and other individuals associated with the management get acquainted with the state property entity. Of the balance, they will know what the owner owns, i.e. what is the quantity and quality of that stock of property, which the company is able to dispose of, and who participated in the creation of this reserve.

On balance determine whether the organization will be able soon to meet its obligations to third parties, determine the final financial outcome of the enterprise. Also, the balance of the data used by tax authorities, credit institutions, and governments.

The balance sheet is an indicator to assess the financial condition of the company. Total balance is called the balance sheet and gives an indicative amount of funds at the disposal of the company. Comparative analytical balance characterizes both the structure of financial reporting forms, and the dynamics of its individual performance. It organizes its previous estimates.