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Реферат Consolidated financial statements based on OAO "Mashtorf"





s backed up information that could be confident in the return of loans and other obligations under the treaties and a good margin for error.II - an organization that demonstrates a certain level of risk in debt and liabilities and detecting a weak financial performance and creditworthiness. These organizations are not considered as risky.class - is problematic organization. It is unlikely that there is a risk of loss of funds, but the full payment of interest, the obligations were questionable.class - is organizing a special attention, because there is a risk in their interactions with them.V - an organization of the highest risk, virtually insolvent.on the evaluation of the integral of "Mashtorf" can be attributed to the class 2 by financial stability.

B

policy of "MASHTORF" number 1.accounting policy for accounting for 2010 on the organization of "Mashtorf" organization

.1. To establish that the accounting, processing of primary documents in the accounting and the preparation and submission of data for preparation of financial statements is a specialized organization of LLC "Law and Finance" under a contract for outsourcing (accounting and legal) service number 17 from 01.10.05g.

.2. To establish that the preparation of financial statements shall deputy. chief accountant under control of chief accountant.

.3. Establish the organization, form and methods of accounting under existing regulations: Law of November 21, 1996 № 129-FZ "On Accounting", as amended by the Federal Law of 30.06.2003 № 86-FZ; on Accounting and Reporting in the Russian Federation, approved by Order of the Ministry of Finance on July 29, 1998 N 34n; Regulations "Accounting policy organizations" approved by Order of the Ministry of Finance from December 9, 1998 N 60n; of accounts for the financial and economic activities of organizations and instructions for use, approved by Order of the Ministry of Finance on October 31, 2000 N 94n.

.4. Set the computer technology account information, organizing accounting in 2010 using software 1C: Accounting 8.2. p align="justify"> .5. In the reflection of financial and business operations of an organization use a standard chart of accounts, approved by the Order of the RF Ministry of Finance 31.10.2000 № 94n

.6. Approve the list of officers authorized to sign the primary documents, in accordance with Annex № 2 to this situation. p align="justify"> .7. Workflow rules are developed and, if necessary, revised and supplemented by the Chief Accountant of OJSC "Mashtorf", add-on applications are made to the accounting policies during the year. p align="justify"> .8. Accounting information processing technology is being developed and, if necessary, revised and supplemented director of "Law and Finance", add-on applications are made to the accounting policies ...


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