For all organizations Russian Federation established uniform requirements for the procedure for accounting and storage of cash Money. All operations for the receipt and expenditure of cash, as well as the storage of money and monetary documents must be carried out at the cash desk of the organization.

A cash desk is a subdivision of an organization that performs cash transactions with cash and monetary values. To ensure the reliable safety of cash and valuables, the cash desk premises must meet the requirements for technical strength and equipment with room alarms.

The procedure for conducting cash transactions

The procedure for conducting cash transactions is regulated by the instruction of the Central Bank of Russia dated 04.10.93 "On the procedure for conducting cash transactions in the Russian Federation".

Organizations can keep cash in their cash desks within the cash balance limits established by banks in agreement with the heads of organizations.

Acceptance of cash in settlements with the population is carried out with the obligatory use of cash registers.

Cash transactions are executed using forms of cash document forms approved by the Ministry of Finance of the Russian Federation, and are carried out in the following order:

• registration of primary cash documents. The receipt of cash in the organization's cash desk is documented by a cash receipt order. The issuance of cash from the cash desk of the organization is drawn up by an account cash warrant;
• registration of generated documents in the journal of registration of incoming and outgoing cash documents;
• registration of cash transactions in the cash book and daily withdrawal of the balance in the cash book. Entries in the book are made in two copies;
• submission of the cashier's report with incoming and outgoing cash documents to the accounting department.

In cases of remuneration, issuance of deposited amounts, payment of benefits for social insurance etc. cash transactions can be processed by payrolls without drawing up a cash order for each recipient. In this case, on the basis of the payroll, one expenditure cash warrant is formed for the total amount of funds issued according to the payroll.

The procedure for accounting for cash transactions

For organization accounting account 50 "Cashier" is intended for cash transactions. According to the approved chart of accounts for accounting, sub-accounts can be opened to account 50 "Cashier":

• 50.1 "Cashier of the organization". The sub-account takes into account the receipt and expenditure of cash in the currency of the Russian Federation;
• 50.2 "Operating cash desk". The sub-account takes into account the receipt and expenditure of cash in ticket offices, cash desks of post offices, etc.;
• 50.3 "Money documents". The sub-account takes into account operations on the movement of postage stamps, state duty stamps, paid air tickets and other monetary documents. Monetary documents are taken into account in the amount of actual costs for their acquisition.
• 50.4 "Cash desk in foreign currency". The sub-account records transactions in cash. Currency can be purchased on the domestic foreign exchange market of the Russian Federation (in banks) to pay for travel expenses of employees of the organization.

The debit of account 50 "Cashier" reflects the receipt of funds and monetary documents at the cash desk of the organization. The credit of account 50 "Cashier" reflects the issuance of funds and monetary documents from the cash desk of the organization.

Control of cash discipline

The obligation to control compliance with cash discipline in commercial organizations, in accordance with part IV of the Procedure for conducting cash transactions in the Russian Federation, is assigned to banks.

The technical strength of the premises of cash desks, ensuring the conditions for the safety of money and valuables at enterprises are checked by the internal affairs bodies.

Responsibility for Compliance established order conducting cash transactions and creating conditions for the safety of money in the cash register are the head, Chief Accountant and cashiers of the organization.

Control over the compliance of the balance of cash in the cash desk with the credentials is carried out by conducting an inventory of cash at the cash desk. The audit of the cash desk can be carried out periodically in accordance with the inventory regulations established in the organization or on an unscheduled basis when changing the cashier.

The surplus identified as a result of the inventory of funds is issued by a cash receipt order.

PBU are accounting standards that regulate the accounting treatment of various assets, liabilities or events economic activity. Approved by the PBU by orders of the Ministry of Finance of Russia.

Accounting Regulations (PBU) are required documents. All companies that lead must follow them.

List of current PBUs

Regulations on accounting and financial reporting in the Russian Federation;

PBU 1/2008 Accounting policy of the organization;

RAS 2/2008 Accounting for construction contracts;

RAS 3/2006 Accounting for assets and liabilities denominated in foreign currency;

PBU 4/99 Accounting statements of the organization;

PBU 5/01 Accounting for inventories;

PBU 6/01 Accounting for fixed assets;

PBU 7/98 Events after the reporting date;

PBU 8/2010 Estimated liabilities, contingent liabilities and contingent assets;

PBU 9/99 Income of the organization;

PBU 10/99 Organization's expenses;

PBU 11/2008 Information about related parties;

RAS 12/2010 Segment information;

PBU 13/2000 Accounting for state aid;

PBU 14/2007 Accounting for intangible assets;

PBU 15/2008 Accounting for expenses on loans and credits;

PBU 16/02 Information on discontinued operations;

PBU 17/02 Accounting for the costs of research, development and technological work;

PBU 18/02 Accounting for income tax calculations;

PBU 19/02 Accounting financial investments;

PBU 20/03 Information on participation in joint activities;

PBU 22/2010 Correction of errors in accounting and reporting;

PBU 23/2011 Statement of cash flows;

PBU 24/2011 Accounting for the development of natural resources.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Accounting regulations (PBU): details for an accountant

• Audit of the annual financial statements of organizations for 2018

  Federal Law "On Accounting" Accounting Regulations approved by the Ministry of Finance of Russia during the period ...

• What to look for when preparing annual financial statements for 2017

  It was discovered (clause 9 of the Accounting Regulation “Correction of errors in accounting ... However, by virtue of clause 34 of the Accounting Regulation “Accounting statements of the organization” (PBU ... “curtailed balance”) (clause 19 of the Regulation on accounting “Accounting for tax settlements on ... These conditions are (clause 5 of the Accounting Regulations “Estimated liabilities, contingent liabilities and ... with these facts (clause 5 of the Accounting Regulations “Accounting policy of the organization” ( PBU...

• Incentive payments to employees related to the completion of construction

  On the basis of the second paragraph of paragraph 7 of the Accounting Regulation PBU 1/2008 “Accounting policy ... should be guided by paragraph 7.1 of the Accounting Regulation PBU 1/2008 “Accounting policy ... by the procedure for reflecting estimated liabilities established by the Accounting Regulation PBU 8 / 2010 "Estimated liabilities ... the rules for the valuation of fixed assets established by the Accounting Regulation PBU 6/2001" Accounting for fixed assets ...

• “Standard” requirements for accounting for events after the balance sheet date

  12/30/2017 No. 274n. Regulation on accounting "Events after the reporting date", approved ...

• Financial statements - 2017: recommendations of the Ministry of Finance

  ... No. 69n "On Amendments to the Accounting Regulations" Accounting Policy of the Organization "(PBU 1 ...

• Interim accounting reporting is cancelled!
• Unification of accounting policies according to FSB and IFRS

  04/28/2017 No. 69n in Accounting Regulation PBU 1/2008 “Accounting Policy ..., compiled in accordance with the requirements of Accounting Regulation PBU 23/2011 “Report on ... accounting. On the basis of paragraph 23 of the Accounting Regulation PBU 8/2010 “Estimated liabilities ... change. In addition, paragraph 14 of the Accounting Regulation PBU 6/01 “Accounting for the main ... she does this according to IFRS. Accounting Regulation PBU 6/01 "Accounting for the main ...

• Pledge. Accounting and taxation

  ... ; (clauses 5, 12 of the Regulations on accounting "Income of the organization" PBU ..., clauses 5, 19 of the Regulations on accounting "Expenses of the organization" PBU ...) (clauses 5, 12 of the Regulations on accounting "Income of the organization" PBU ..., clauses 5, 19 of the Regulations on accounting "Expenses of the organization" PBU ... clauses 7, 10.1 of the Regulations on accounting "Income of the organization" PBU ... 11, paragraph 2, paragraph 19 of the Accounting Regulations "Expenses of the organization" PBU ...

• Fixed assets not accepted: what should an accountant do?

  On the fixed assets of the organization are established by the Accounting Regulations "Accounting for fixed assets" ...

• The procedure for documenting the return of defective goods to the supplier

  With clauses 2, 5, 6 of the Accounting Regulations "Accounting for inventories ... for claims." Based on the Accounting Regulations "Income of the organization" PBU ...

• Capital construction on its own: reflection in accounting

  Funds, it is necessary to be guided, in particular, by the Regulation on accounting for long-term investments, approved by a letter from the Ministry of Finance ...

• Commodity credit under the simplified taxation system

  A commodity loan is determined: - for the lender - by the Accounting Regulation "Accounting for financial investments" ... 12.2002 N 126n); - the borrower - by the Accounting Regulation "Accounting for borrowing costs ... the organization remains the same (clause 2 of the Accounting Regulation "Expenses of the organization", approved ... PBU 15/2008, clause 11 of the Regulations on accounting "Expenses of the organization" ... in repayment of the loan (clause 3 of the Regulations on accounting "Expenses of the organization", approved ...

Introduction

In the course of economic activity, enterprises constantly conduct settlements with suppliers for fixed assets, raw materials, materials and other inventory items and services rendered; with buyers for goods purchased by them, with credit institutions for loans and other financial transactions; with the budget and tax authorities on various kinds of payments, with other organizations and individuals on various business transactions.

Therefore, the timeliness of monetary settlements, carefully set accounting of credit and settlement transactions is important for the well-being of enterprises.

This is what accounting of funds does, the purpose of which is to monitor compliance with cash and settlement discipline, the correctness and efficiency of the use of funds and loans, ensuring the safety of cash and documents at the cash desk. In conditions market economy the accountant must proceed from the principle that the skillful use of money and cash in itself can bring additional income to the enterprise. Therefore, you need to constantly think about the rational investment of temporarily free funds for profit (in bank deposits, shares and bonds of third-party enterprises, investment funds, etc.).

The relevance and significance of these issues influenced my choice of this topic.

The aim of the work is to study the organization of accounting of funds in accordance with the requirements and norms established by the Legislation of the Russian Federation, using the example of the company OOO "Okna" and the development of proposals for its improvement.

Accounting for cash transactions

Cash transactions are cash transactions.

means carried out by organizations with individuals and legal entities.

The rules for working with cash are determined by the Central Bank of the Russian Federation. The procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 (subject to subsequent changes), establishes the rules for accepting, storing, dispensing cash and issuing cash documents, the procedure for maintaining a cash book and monitoring compliance with the cash register. disciplines.

The procedure for conducting cash transactions

Cash transactions are performed by the cashier. His position is provided in the state of the enterprise. With him is an agreement on full liability. At small enterprises that do not have a cashier on staff, his duties can be performed by the chief accountant or other employee by written order of the head of the enterprise, subject to the conclusion of an agreement with him on full liability. The cashier is responsible for the safety of funds at the cash desk and bears full financial responsibility for the damage caused. He is prohibited from entrusting the performance of his duties to other persons. If it becomes necessary to temporarily replace him (due to illness or other reasons), the duties of a cashier are assigned to another employee by written order of the head of the enterprise. An agreement on full liability is also concluded with this employee.

The cash desk of the organization should be located in an isolated room, where access is prohibited to persons who are not related to the work of the cash desk. Doors to the cash desk during operations must be closed from the inside. Money and other valuables should be stored in fireproof metal cabinets (in some cases, in ordinary ones). At the end of the cash desk, they are closed with a key and sealed with the seal of the cashier. It is forbidden to leave keys and seals unattended, transfer them to unauthorized persons and make unrecorded duplicates of them. Accounted for duplicate keys in packages sealed by the cashier are kept by the head of the enterprise.

In addition, the Procedure for conducting cash transactions in the Russian Federation provides for uniform requirements for the technical strengthening of the cash desk, equipping it with security and fire alarm systems, and recommendations are given to ensure the safety of funds during their storage and transportation. All enterprises, organizations and institutions (hereinafter referred to as enterprises), without exception, regardless of the form of ownership, must keep money in banks. At the same time, enterprises are allowed to have certain amounts of money on hand and use it for current expenses - for example, for cash payments for purchases. material assets, items for household needs. To this end, banks set for enterprises, in agreement with their managers, a limit on the balance of cash on hand. To establish the limit, the organization submits to the bank in which it has a current account a special calculation in the prescribed form. The limit is set taking into account the peculiarities of the economic activity of the enterprise, the timing of the delivery of cash to banking institutions and the conditions for their storage. So, for organizations that have cash proceeds in cash and donate money to bank institutions daily at the end of the working day, the limit is set in amounts that can ensure the normal operation of the enterprise from the morning of the next day. And for those organizations that have cash receipts, but donate funds to banking institutions the next day, the limit is determined in the amount of the average daily cash receipts. If an organization that has cash proceeds in cash does not donate them to the bank every day, then the size of the limit is set depending on the amount of proceeds and the timing of delivery. For organizations that do not have cash receipts, the limit is determined within the limits of the average daily cash flow. The cash balance limit on hand means that the balance at the end of each day cannot exceed the established amount. However, cash turnover, i.e. the amount of funds received and issued during the day is not limited by this limit. But all amounts of cash that exceed the established balance limit must be deposited with the bank. It should be borne in mind that the established cash balance limit does not include those funds received by the organization from the bank for payment wages, scholarships, social security benefits, travel expenses. These over-limit funds are issued from the bank for the intended purpose (that is, they can be spent only for those purposes that are indicated on the check when receiving money from the bank) and their storage periods are set for them - no more than three working days, including the day the money is received in a bank, and for organizations located in the regions of the Far North and equivalent areas - five days. If the received funds are not issued on time, they must be deposited with the bank the next day. During the year, the cash balance limit can be revised at the request of the enterprise, taking into account the changed working conditions.

The procedure for receiving and issuing funds. Cash can be received at the cash desk of the organization when they are received at the bank by check, from their employees, from buyers and customers.

Organizations that carry out cash settlements with the population are required to use cash registers. In this case, buyers and customers must be issued a check, which confirms the receipt of funds from them. The check is valid only on the day of its issue, on this day the goods or a receipt for the work performed are issued on it, and at the same time the check must be canceled by affixing a stamp or tear in certain places. In other cases, the receipt of money from individuals and legal entities is carried out according to incoming cash orders.

The issuance of cash from the cash desk of the organization is carried out according to cash orders, pay or settlement and pay slips and other properly executed documents (accounts, applications for the issuance of money) with the imposition of a stamp on these documents with the details of the cash order.

Cash settlements for acquired material assets between legal entities, as well as between legal entities and individual entrepreneurs (i.e. individuals registered as entrepreneurs without education legal entity) are carried out taking into account the limit set by the Central Bank of Russia as the body regulating money circulation in the Russian Federation. Currently, it is 60,000 rubles. for one payment. At the same time, one payment, according to the explanation of the Bank of Russia, should be understood as settlements of one legal entity with another within one day on one or several monetary documents. For example, with a limit of 60,000 rubles. for one payment, the buyer - a legal entity can pay another legal entity in cash daily no more than 60,000 rubles, while there may be one or more monetary documents. Settlements between legal entities, including individual entrepreneurs, can be carried out only on the basis of agreements concluded with them. The representative of the legal entity with which the settlement is made must present a power of attorney - a document certifying the right of the person presenting it to perform a certain operation on behalf of the organization.

The cashier must check the presence on this power of attorney of the signature of the head, the seal and all the required details. Mandatory details are: the name of the enterprise, the number of its settlement account and the name of the bank in which this account is located; validity period of the power of attorney; an indication of the person who is entrusted with the receipt of material assets, their name and quantity; sample signature of the person receiving the power of attorney.

Accounting for cash transactions. To account for the receipt of cash at the cash desk and their issuance from the cash desk, account 50 "Cashier" is intended in the Chart of Accounts. This account is active, the debit balance of account 50 "Cashier" shows the balance of cash on hand. All receipts of funds in the cash desk of the organization are reflected in the debit of account 50 "Cashier", and the issuance of money from the cash desk - in the credit of this account. The offsetting account depends on the content of the business transaction.

A prerequisite for the implementation entrepreneurial activity is the maintenance of the cash book and accounting of cash transactions of the organization. This should be done by the accountant of the company. Accounting is ongoing and should reflect the full picture of what is happening. Modern accounting of cash transactions is carried out with the help of management programs that carry out transactions automatically, but the participation of an accountant is necessary. The correct conduct of each operation guarantees, as a result, an error-free preparation of the balance sheet and other types of reporting, avoids the identification of gross errors or typographical errors during the audit.

What is a cash desk in an enterprise?

In order to understand how cash transactions are carried out, you need to know what a cash desk is in an enterprise. This is the room in which the receipt and issuance of cash under the report is directly carried out. It is at the cash desk that employees can receive cash on hand as a salary or advance payment, as well as for the needs of the enterprise. Revenue, money from customers and other cash are handed over to the cashier. Accounting for transactions must be kept in accordance with the regulatory and legislative acts "On the conduct of cash transactions at the enterprise." Each individual state has its own laws and regulations.

For conducting operations, provisions are provided that help to conduct these activities in an orderly manner. One of the main elements of accounting is the cash limit, which is set in order to have a certain amount of cash, more precisely, no more than a set amount. Cash in excess of the norm must be submitted without fail and within the established time limits to the bank for crediting to a current or other account.

Cash on hand can be in both national and foreign currencies. Accounting for the movement of funds is recorded in the book for cash accounting, for which a certain form is provided. For the national currency, one book should be opened, and for a foreign one, another. In such books it is forbidden to make blots and corrections. If it is necessary to make changes, then they are certified by the signature of the cashier himself and the chief accountant of the enterprise. Books are kept in 2 copies, the first remains at the cash desk, and the second has a tear-off form, and is the employee's report.

Types of accounting and their differences

The organization conducts accounting of cash transactions in 2 directions. Distinguish between analytical accounting and direct accounting. Analytical accounting of cash transactions gives a complete picture of how much money is available on this moment what the funds were spent on in the recent past, what are the forecasts for the future. This is a general idea. And accounting gives the answer in numbers to these same questions. It is presented in the form of reports, postings, expenditure and receipt orders, and so on.

Operations procedure

The cashier must record all cash receipts or withdrawals in the cash flow ledger. At the end of each working day, he must draw up a report and determine the cash balance. If it exceeds the set limit, then the difference must be credited to the account. Exceptions may be the days of the issuance of salaries to employees. In this case, time (approximately 3 days) is provided specifically for the payroll. The daily report of the employee is accepted by the chief accountant, who also checks its correctness. Reporting is accepted against signature.

The report must contain all the outgoing and incoming orders that were posted on that day.

The order of operations can be determined by the following sequence of actions of the cashier:

1. Upon receipt or disposal of cash, an incoming or outgoing invoice is drawn up. This is source documents, on the basis of which a report of the enterprise's activities is compiled.
2. Primary documentation is recorded in the transaction log.
3. Also, all actions are reflected in the ledger.
4. At the end of the working day, the employee submits a report, which contains all the necessary documentation, to the chief accountant.

The cashier is a financially responsible person, he is responsible for the safety of the property at the cash desk, and any transfer of it must be documented. If, for any reason, the employee is absent from his workplace, then all liability passes to the person who replaces him. At the first visit to the cash desk, the substitute must conduct an audit, that is, an inventory, in order to know what he is responsible for and check the availability of all components.

In addition to cash, other material assets of the enterprise can be stored in the cash register, they can be presented in various forms. It can be stocks, bonds and other securities. If a shortage is identified, it must be compensated directly by the employee himself, who, upon entering a job, had to sign an act of transfer of material values, according to which he accepted liability.

In the chart of accounts of accounting there is a special account No. 375, which is called "calculations for compensation for losses." The shortage is debited to account 375, and then, upon return by the employee, it will be reflected in the posting D30K375.

Reporting can, in certain cases, be transmitted electronically, but the correctness of it is checked by the chief accountant of the enterprise, who is actually responsible for this in the future.

Accounting entries for cash transactions

When conducting cash transactions, it is necessary to correctly record all movements in reporting documents. If funds are received, they are reflected in the debit of the transaction, if money is issued, then they are recorded in the credit of the account.

To account for the movement of funds, account 30 of the Chart of Accounts is provided. This is a synthetic account, which is called "Cashier". Consider the main accounting entries often encountered in the implementation of entrepreneurial activities.

If the funds received from buyers go to the cash desk, then the posting will be: D30K36.

If the funds come to the cash desk from the company's account, then - D30K31.

If the money is returned by the employees to whom they were issued against the report, then the posting will be as follows: D30K372.

If the cash desk received money that was identified after the inventory, then the posting: D30K719.

These were examples of receipt of funds at the cash desk, they are reflected in the debit of account 30. What will the posting look like when issuing money from the cash desk?

If a salary is issued to employees of the enterprise from the cash desk, then the posting will look like D66K30.

Money is issued to accountable persons - D372K30.

If money is transferred from the cash desk to the current account of the enterprise, then the posting will be as follows: D31K30.

Accounting Regulations (PBU) are Russian national accounting standards. PBU regulate the organization of accounting and the procedure for maintaining records of assets, liabilities or events of economic activity. Compliance with the requirements and methodological recommendations set out in the PBU is mandatory.

Accounting regulations are developed and approved by the Ministry of Finance of the Russian Federation. The presented table contains all the current PBUs (there are 24 in total) with the changes that are relevant for 2019. PBUs have already been published with amendments that will come into force in 2019. The table shows the PBU number, its name (you can go to the full text of the Regulations by clicking the link), as well as the start date of the PBU and the date of its last change.

In the coming years, another large-scale update of federal accounting standards is expected. Click the link to download the Order of the Ministry of Finance of the Russian Federation, which lists all PBUs and the dates of planned updates.

Table of PBUs in force in 2019

PBU number	PBU name	Order of the Ministry of Finance	Last modified
without a number	Regulation on accounting and financial reporting in the Russian Federation	No. 34n dated 07/29/1998	No. 74n dated 11.104.2018
PBU 1/2008	Accounting policy of the organization	No. 106n of 06.10.2008	No. 69n dated 04/28/2017
PBU 2/2008	Accounting for construction contracts	No. 116n dated October 24, 2008	No. 57n of 04/06/2015
PBU 3/2006	Accounting for assets and liabilities denominated in foreign currency	No. 154n dated November 27, 2006	No. 180n dated 09.11.2017
PBU 4/99		No. 43n dated 07/06/1999	No. 142n dated 08.11.2010
PBU 5/01		No. 44n dated 06/09/2001	No. 64n dated 05/16/2016
PBU 6/01		No. 26n dated 30.03.2001	No. 64n dated 05/16/2016
PBU 7/98		No. 56n dated 11/25/1998	No. 57n of 04/06/2015
RAS 8/2010		No. 167n dated 12/13/2010	No. 57n of 04/06/2015
PBU 9/99		No. 32n dated 05/06/1999	No. 57n of 04/06/2015
PBU 10/99		No. 33n dated 05/06/1999	No. 57n of 04/06/2015
PBU 11/2008		No. 48n dated 04/29/2008	No. 57n of 04/06/2015
RAS 12/2010		No. 143n dated 08.11.2010	No. 143n dated 08.11.2010
PBU 13/2000		No. 92n dated 10/16/2000	No. 115n dated 18.09.2006
PBU 14/2007		No. 153n of December 27, 2007	No. 64n dated 05/16/2016
PBU 15/2008		No. 107n dated 06.10.2008	No. 57n of 04/06/2015
PBU 16/02		No. 66n dated 02.07.2002	No. 57n of 04/06/2015
PBU 17/02		No. 115n dated 11/19/2002	No. 64n dated 05/16/2016
PBU 18/02		No. 114n dated 11/19/2002	No. 57n of 04/06/2015
PBU 19/02		No. 126n dated 10.12.2002	No. 57n of 04/06/2015
PBU 20/03		No. 105n dated November 24, 2003	No. 116n dated 18.09.2006
PBU 21/2008		No. 106n of 06.10.2008	No. 132n dated October 25, 2010
PBU 22/2010		No. 63n dated 06/28/2010	No. 57n of 04/06/2015
PBU 23/2011		No. 11n dated 02.02.2011	No. 11n dated 02.02.2011
PBU 24/2011		No. 125n dated 06.10.2011	No. 125n dated 06.10.2011

In Russia, a four-level system of legal regulation of accounting has developed.

The first (legislative) level -federal laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, establishing uniform legal and methodological standards for organizing and maintaining accounting in Russia. Also, the right to regulate accounting has been granted to the Central Bank of the Russian Federation, the Federal Commission for the Securities Market, and other departments. The norms contained in other federal laws and affecting the issues of accounting and financial reporting must comply with federal law"About Accounting".

Second (normative) level— accounting regulations (PBU, Russian standards) approved by the Ministry of Finance of the Russian Federation, which set out the principles and basic rules of national accounting; accounting provisions under IFRS ( International Standards financial reporting), approved by the Order of the Ministry of Finance dated December 28, 2015 No. 217n. The normative level also includes the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application (Order of the Ministry of Finance dated October 31, 2000 No. 94n), Regulations on documents and workflow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 No. 105) .

Third (methodological) level- instructions, recommendations and guidelines on accounting, other documents of an instructive or recommendatory nature, answering practical accounting issues and not included in the previous level. Prepared and approved by federal agencies, ministries, professional association accountants on the basis of documents of the first and second levels. Documents of this level include instructions for filling out accounting forms, guidelines for inventorying property and financial obligations, guidelines for accounting for costs included in distribution and production costs, financial results at enterprises.

Fourth level- documents that are developed by the enterprise itself and determine the organization and maintenance of accounting certain types property, liabilities and business transactions. These are working documents of organizations for internal use, approved by the head of the organization within the framework of the adopted accounting policy. At this level, the main normative document on accounting - the accounting policy of the organization. The purpose of this level is to determine the accounting procedure for transactions for which the current acts do not provide for a specific procedure or there is variability. These documents, their content, principles of construction and interaction with each other, as well as the procedure for preparation and approval are determined by the head of the organization.