Schedule of documents circulation for accounting policy: sample. The regulation on the accounting policy

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2020-03-23 04:20:16

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The Document circulation of the enterprise - the Central nervous system. Legislative regulation of entrepreneurship is constantly growing and improving. Important not only the proper organization of the movement of the written forms has become an urgent problem in the electronic support of functioning of the enterprise. In many areas of the document that is the electronic exchange of information became mandatory.

schedule of documents circulation for accounting policy sample

The source documents are not always initially be made in written form, but no matter how the document was, he has certain properties, lifetime and specific movements to departments and employees. The size of the enterprise, its legal form, sphere of competence and field of operation are not important, but the schedule of documents circulation for accounting policy at the enterprise it is better to develop even before it is created.

Accounting policy is a mandatory component of the workflow

The Provisions of the accounting policy have been operating since Soviet times, since 1983! Accounting has never been the heart of the business, but she's always been the fundamental basis.

schedule of documents circulation for accounting policy example

The Responsibility for developing accounting policy are typically borne by the chief accountant and approved by the Director. The primary document in this case passes through the stages:

  1. Create or receive.
  2. Enforcement and treatment.
  3. Transfer to the archive.

Any action with the primary document is characterized by:

  • The source or sender of the document;
  • The recipient or the provider;
  • The date of the action;
  • The time of execution;
  • The target of the result of the execution.

Every original document has substantial content and process of their movement, is supplied with status indicators, allowing to monitor compliance with the approved by the company's accounting policies.

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Typically, a schedule of documents circulation for accounting policy in accounting, but it is accessible and obligatory for all units of the company within their competence.

Mandatory legal requirements

Documentary proof of expenses is necessary. And still this is the actual written document executed in accordance with law and local normative enterprise. Timing is also important.

schedule of documents circulation for accounting policy

The Tax code requires that confirmation of all transactions. This is one of the main conditions to account for the cost when calculating profit tax. However, not always the movement of documents satisfies the requirements of the production activities: payments can go, and materials to delay delivery, the goods were shipped, but the customer is not paid. As a consequence, some primary documents delayed in timing relative to the others.

Emergency situations are always enough, but the schedule of documents circulation for accounting policy - a model of ideal movement of documents. Deviations from the plan are allowed but should be minimized as much as possible, and in the schedule should stipulate the responsibility of each executor.

Status Indicators documents

It's Hard to find a company that would not use the program of electronic document flow, but even in the enterprise, with no computer, creation or receipt of the original document accompanied by the creation of "indicator" of its state.

schedule of documents circulation for accounting policy, state-owned enterprises

For large enterprises with multiple divisions and remote branch offices monitoring the status of all documents is mandatory and a separate production process. Here the schedule of workflow for accounting policy - a sample, and the actual condition - the basis for optimization of graphics, specification of deadlines, penalize violators, and identify ways of solving production problems.

It is Important to note that many events are extremely critical in terms of:

  • Reporting to the IRS;
  • The payment of taxes;
  • Submission of electronic declarations;
  • Other legally binding actions.

If the violation of internal production cycle as it is possible to neutralize, in relations with public authorities is impermissible and fraught with serious sanctions or damages.

Schedule of documents circulation for accounting policy: an example content

The Form of the described document is not significant. As usual, it is being developed by the chief accountant, approved by the head of the enterprise and represents a table. We offer to your attention an example of such a graph.

schedule a Simple workflow

Each document has a name, and all rows of the table are numbered. Minimally, you must have two columns:

  • Create or obtain a document;
  • Test and document processing.

The First column contains two items:

  • Responsible (employee, Department);
  • Maturity date.

Second column - three-four positions:

  • Responsible for the checking (execution);
  • Periodperformance;
  • Date the transfer to the parent organization;
  • Form for result of performance.

The company is not restricted in the formulation of the head of the table, reflecting the schedule of document flow for the accounting policies. The sample below shows one of the options.

Detailed schedule workflow

It is Important that the logic of the table must accurately reflect: what is the document, as appears, by whom, and where, when and by whom performed, and where the output goes. Additionally, you can include the actual delivery to the archive of the waste of the primary. Usually the document flow schedule accounting policies for state-owned companies accompanied by rules of work with archival documents. Against public entities is enshrined in law.

Archives of documents and retention

The Archives (even at medium-sized enterprises) to quickly reach impressive sizes. To accompany the repetition of the branches is a sample schedule document accounting policies additional recommendations for archiving and working with archived documents is a reasonable practice.

The Legislation sets a different retention periods for different documents. The accounting policies of the head office do not necessarily coincide with the policy of the branch. The sphere of competence of various departments may vary drastically. But the logic of the plot, the unique document identification of the stages of their passage, rules for tracking the indicators and the rules for archival Affairs it is advisable to build in a unified manner.

schedule document accounting policies accounting

Unification of accounting policies, and archival work in particular, is essential to optimize the enterprise infrastructure and traffic information.

Any business is not only control by state bodies, but also their leaders and founders. The last instance usually do not tend to understand the nuances and operates on a single strict algorithm.

Features accounting policies in private sector

Many organizations are not limited to legislated standards, and develop its regulatory framework. You can often find the schedule of documents circulation for accounting policy, production cooperatives, partnerships, funds and other legal persons in the format of their own ideas about business processes and their design in practice, in a real enterprise.

The Essential difference in the public sector from private enterprise is more economic opportunities that allow you to put in the infrastructure-based enterprises popular expensive system based on Oracle Primavera Instantis. Such expensive ideas from Oracle abound, but far not every enterprise can purchase and have equipment sufficient for their operation.

Software electronic document management software

A Characteristic feature that is reflected in the implementation of accounting policy, the availability of high - quality, expensive, complex, and popular software. Many of the major representatives of big business acquire new solutions that provide distributed processing of huge amounts of information.

However, this radical approach in the field differs little from the situation in small and medium enterprises. About the state of the organization can not even mention. Everywhere to this day dominates, Excel and similar products of multi-purpose and proprietary software.

schedule of documents circulation for accounting policy at the enterprise

This fact (the existence of a joint information system and several of its own programs) indicates that software in this area needs constant improvement.

Based on the foregoing, it would be appropriate for the development of accounting policies to focus not on the software used and the time and regulatory compliance of the legal provisions of the schedule of document circulation current legislation and the real need of a specific enterprise.


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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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