| you are: book keeping System on a method of double record: full system
the Register (magazine) of the basic means проводится тендер, Калуга
This magazine contains the list of constructions, cars, the equipment, tools and buildings at their initial cost with instructions of monthly and annual amortisation and residual cost. The magazine is intended for the account of the actives belonging to the company, with the details concerning a monthly abacus of profits and losses. In headings of columns date of acquisition and the description of each active, useful service life or annual norm of amortisation (and a method of calculation of amortisation - uniform or with rest reduction), and also monthly and annual amortisation for every year is underlined.
the Register of loans
If the enterprise has outstanding loans or instalments (from any source) the basic sums and periodic payments should be written down in the register of loans.
Other books of primary records
To the Enterprises of certain type special books, and to any enterprise - books for a definite purpose, for example, for the separate project or the plan can be demanded. For independent divisions of the enterprise separate books of book keeping under certain conditions can be demanded. A basis of effective system of book keeping are information requirements of the given enterprise, and these requirements should be reflected always in book keeping books.
As well as in simple system it is required to conduct the separate report under the VAT.
Like simple system, receipts and documents it is necessary to bring Various card files in corresponding card files and to adapt for concrete conditions.
the Basic sources of the financial information
Book keeping Books are the important source of the information on financial activity of the enterprise. But in itself they cannot give an information picture and do not allow to inform the manager making of the decision on questions, demanding direct attention, such, as price decisions. The enterprise should use sources of the additional information which can be found in following procedures of monitoring and the control.
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