INTRODUCTION 3
1. THEORETICAL ASPECTS OF DRAFTING ACCOUNTING (FINANCIAL) STATEMENTS 4
1.1 Legal framework for reporting and reporting in an organization 4
1.2 The essence and concept of accounting 5
2. ORGANIZATIONAL AND ECONOMIC CHARACTERISTICS 9
2.1 Organizational characteristics of the enterprise 9
2.2 Economic characteristics of the organization 16
3. PROCEDURE FOR DRAFTING ACCOUNTING STATEMENTS 21
3.1 Drawing up the balance sheet 21
3.2 Drawing up a statement of financial results 23
3.3 The procedure for drawing up annexes to the balance sheet and the statement of financial results 24
3.4 Interconnection of indicators of accounting forms 26
4 OPTIMIZATION OF ACCOUNTING (FINANCIAL) STATEMENTS 30
CONCLUSION 39
LIST OF USED SOURCES 41