ACCOUNTING Report practice applications

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ACCOUNTING Report practice applications

This paper is a report on the practice passed in accounting in the company of "gardening".
The aim of the practice - to study the order of accounting and auditing of funds in the current accounts of the enterprise on an example of "gardening".
To achieve this goal have been set and perform the following tasks:
a) studied law in the field of accounting, as well as the founding documents, the accounting policies of the enterprise
b) On the basis of the accounting data and personal information on the work of the enterprise:
 The characteristic activity of the company
 define its organizational structure
 Assessment of the main indicators of economic activity of the enterprise
 study the work of the accounting department of the enterprise
 The main accounting policies
 studied the system of remuneration in society
 studied the accounting for the goods and the costs of the enterprise
 The procedure of accounting of funds
 studied accounting inventory
 prescribe the accounting treatment of capital, as well as taking into account the financial results and the use of profits
 revealed shortcomings in the organization of accounting and are given suggestions for improvement
 The organization of the control over movement of funds in the enterprise

Additional information

Introduction 3
1. General economic characteristics of the organization - practice base 4
2. Accounting for cash and settlement 18
3. Accounting of inventories 21
4. Accounting for production costs and calculation of the cost of goods (works, services) 23
5. Accounting of wages 24
6. Consideration of capital and reserves 30
7. Accounting for financial results and the use of profit 31
8. Deficiencies in accounting and suggestions for improvement 33
9. Individual work: Organization of control over the movement of funds in the enterprise 34
Conclusion 36


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