Course work
Replenishment date: 30.11.2009
Content: 91130221811630 .____. Doc (358.5 KB)
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Description
Course work on the topic: "Balance sheet and the procedure for compiling it in LLC" Agroholding Dubovsky "Dubovsky district of the Volgograd region", assessed excellently, 2008
Keeping.
Introduction. page 3
1. Theoretical aspects of the procedure for drawing up accounting
enterprise reporting. p. 5
2. Organizational and economic characteristics of the enterprise. p. 15
2.1. Economic characteristics of the enterprise. p. 15
2.2. Organization of the accounting service at the enterprise. page 20
3. General provisions for drawing up the balance sheet
LLC Agroholding Dubovsky. page 24
3.1. The procedure for evaluating balance sheet items. page 24
3.2. The procedure for drawing up and presenting a balance sheet. page 27
4. Ways to improve the information content of the balance sheet. p. 47
Conclusions and offers. p. 55
List of used literature. p. 57
Applications. page 60
1. Theoretical aspects of the procedure for drawing up the accounting statements of the enterprise.
In the economic life of an economic entity operating in a competitive environment, in addition to material and financial resources, implicit values are of great importance, such as: the market sector available to it, general economic stability, the availability of information support for economic and non-economic types. In the total set of economic information, accounting data account for more than two-thirds in large enterprises and almost one hundred percent in small and medium-sized enterprises. But in most cases, the accounting department plays the role of a body for registering business transactions and identifying the momentary provisions of an economic entity to satisfy the tax inspection and statistics bodies. The enterprise management process is devoid of global information coverage, a full-fledged management contour is present only in the sales area (which is due to marketing requirements). In these conditions, the most urgent problem is to consider the possibility of creating a system of accounting coverage of the economic life of an enterprise and external economic analysis, which does not require additional costs, but at the same time is sufficiently effective for management requirements. For enterprises that are deprived of the opportunity to maintain management accounting and internal audit departments, the most convenient way is to build this activity on the basis of an analysis of the reporting forms that must be compiled. In this case, the study of the economic life of the enterprise is carried out from the general to the particular, i.e. complex economic characteristics are assessed, and then, if necessary, a detailed analysis of those sections of accounting data is carried out, from which there is a negative impact on the overall complex characteristic. This technique makes it possible to reduce the volume of research procedures and the time required for them.
N.P. Kondrakov presents financial statements as a system of indicators reflecting the results of the organization's economic activities for the reporting period. Reporting includes tables that are compiled according to accounting, statistical and operational accounting data. It is the final stage of accounting work. The opinions of the authors on the definition of reporting are almost uniform.
According to PBU 4/99, financial statements are a unified system of data on the property and financial position of the organization and the results of its activities
Keeping.
Introduction. page 3
1. Theoretical aspects of the procedure for drawing up accounting
enterprise reporting. p. 5
2. Organizational and economic characteristics of the enterprise. p. 15
2.1. Economic characteristics of the enterprise. p. 15
2.2. Organization of the accounting service at the enterprise. page 20
3. General provisions for drawing up the balance sheet
LLC Agroholding Dubovsky. page 24
3.1. The procedure for evaluating balance sheet items. page 24
3.2. The procedure for drawing up and presenting a balance sheet. page 27
4. Ways to improve the information content of the balance sheet. p. 47
Conclusions and offers. p. 55
List of used literature. p. 57
Applications. page 60
1. Theoretical aspects of the procedure for drawing up the accounting statements of the enterprise.
In the economic life of an economic entity operating in a competitive environment, in addition to material and financial resources, implicit values are of great importance, such as: the market sector available to it, general economic stability, the availability of information support for economic and non-economic types. In the total set of economic information, accounting data account for more than two-thirds in large enterprises and almost one hundred percent in small and medium-sized enterprises. But in most cases, the accounting department plays the role of a body for registering business transactions and identifying the momentary provisions of an economic entity to satisfy the tax inspection and statistics bodies. The enterprise management process is devoid of global information coverage, a full-fledged management contour is present only in the sales area (which is due to marketing requirements). In these conditions, the most urgent problem is to consider the possibility of creating a system of accounting coverage of the economic life of an enterprise and external economic analysis, which does not require additional costs, but at the same time is sufficiently effective for management requirements. For enterprises that are deprived of the opportunity to maintain management accounting and internal audit departments, the most convenient way is to build this activity on the basis of an analysis of the reporting forms that must be compiled. In this case, the study of the economic life of the enterprise is carried out from the general to the particular, i.e. complex economic characteristics are assessed, and then, if necessary, a detailed analysis of those sections of accounting data is carried out, from which there is a negative impact on the overall complex characteristic. This technique makes it possible to reduce the volume of research procedures and the time required for them.
N.P. Kondrakov presents financial statements as a system of indicators reflecting the results of the organization's economic activities for the reporting period. Reporting includes tables that are compiled according to accounting, statistical and operational accounting data. It is the final stage of accounting work. The opinions of the authors on the definition of reporting are almost uniform.
According to PBU 4/99, financial statements are a unified system of data on the property and financial position of the organization and the results of its activities
Additional Information
There is a practical part, tables, conclusions