Chief accountant at the company dealing with accounting and tax documents. The main accounting documents include original documents, accounting registers and reporting forms.
In a commercial organization must have a system of primary accounting, whereby all transactions related to business activities of the organization, must be supported by primary documents. The primary documents include invoices, acts of acceptance, accounting help, cash orders, acts of write-off and of acceptance and transfer and other similar documents which record the fact of economic activity or justify the right to perform economic operations. Primary documents are allowed to take into account if they are properly drafted in a certain form and contain the necessary details.
The accounting registers are separate elements of the accounting system at the enterprise which serve to accumulate and organize information from primary documents. The registers include the magazine order, cash book, General Ledger, and various accounting statements. Forms of accounting registers approved by the Director. From January 1, 2013 the information contained in the registers, is no longer a trade secret. These changes in legislation were introduced to make the accounting system open and transparent.
On the basis of accounting data on specific forms of compiled financial statements. Reporting company is the final phase of the whole accounting work of accounting. The annual financial statements include: balance sheet, income statement, statement of changes in equity, statement of cash flows, report on target use of funds and notes to statement of financial performance. Accounting records of property and financial position of the company and reflects the results of operations for the period. Data reporting can use for financial analysis and evaluation of the performance of the company. On the basis of accounting reports is carried out further planning of activity of enterprise
Accounting records are subject to archival storage. The storage period for accounting documents depends on their type. Primary documents and accounting registers should be kept for at least 5 years, and the annual accounting reporting refers to the documents of permanent archival storage.