Учет и контроль



Accouning aspects of the formation and use of valuation allowances as one of the factors ensuring the reliability of financial statements

Goryachikh S.P., Pechenkin K.A.

The article deals with the theoretical and methodological aspects of accounting reserves for accounting and tax purposes, studied the state of accounting reserves on the example of a particular organization and the directions of its improvement.

Features of automation of VAT payments upon receipt of advance payment in the program 1C "Accounting"

Abdulkhaeva L.B.

It is difficult to imagine a modern enterprise without computers and software, and accounting without a special program for automating accounting. To work more efficiently, more quickly, with the greatest impact and with the lowest costs, the automation of accounting processes in the organization helps. An important step in this case is the automation of accounting. Automation of accounting in 1C, today is the most relevant and effective. Management of a number of enterprises decides to introduce 1C into their organizations. The 1C program allows you to solve a wide variety of tasks from simple operations to complex operations. The goal, pursued by us when writing the article, is to pay attention to the degree of automation of accounting and tax accounting for VAT payments when receiving an advance. In practice, the accountant often has to deal with the registration of transactions for the value-added tax in an automated system. It's no secret that this tax is one of the most complicated. Calculation of VAT from advances received from customers in the account of future supplies, very often raises questions for accountants.

Features of the account receivables and payables

Ilysheva N.N., Savostina O.V., Flat Yu. E.

The article is devoted to the problem of accounting of accounts receivable and accounts payable - one of the topical issues of Russian and foreign accounting. In the context of the development of market relations, the number of contractors - debtors and creditors has increased, but due to a number of objective and subjective factors, the procedure for accounting and reporting of accounts receivable and accounts payable has become more complicated.

Long-standing issues of tax legislation improvement

Get'man V.G.

The article contains the critical analysis of main taxation policies in the near future, submitted by the Ministry of Finance of Russian Federation. It is concluded, that measures in mobilizing additional sources of funding intended by Ministry of Finance are insufficient to achieve a breakthrough in the development of the economy. The author justifies the importance of state's taxation policy revision and advises on matters concerning expanding of tax base.

Motives of falsification of financial reporting and methods of its detection in the audit

Savin A.A., Tsoroev U.B.

The article examines the nature and motives of falsification of financial statements, their types and methods of its detection during the audit. Methods of theoretical analysis and synthesis, observation, detail, classification formed the methodological basis. It is concluded that the determination of the motives for falsification of financial statements is the basis for the application of appropriate audit procedures. The main methods of identifying falsification of financial statements during the audit are the methods of quantitative and qualitative risk assessment, testing, etc.

The interaction of the owners of the business process and internal audit in assessing the effectiveness of control procedures

Dvoretskaya V.V., Chernyshev G.O.

In the article the question on necessity of standardization and formalization of auxiliary business processes in order to improve its effectiveness and degree of accountability on the part of the internal audit service. The practical example of the optimization of auxiliary in the process of bank activity, shows the relationship between the internal auditor and the owner of the business process when evaluating the effectiveness of control procedures.



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