Drawing up of financial statements

Drawing up of financial statementsFor timely granting following the results of a year it is necessary to carry out a number of a preparatory work to tax authorities of qualitatively made financial statements. The plan on which a preparatory work will be carried out, on drawing up of the annual report, as a rule, to be developed by the chief accountant and to affirm the director. It is necessary to notice that in the course of preparation all services of the enterprise for the various directions will be involved.
Similar preparation of the annual reporting begins in the end of the year when obligatory inventory of TMTs of the enterprise is carried out. Lead it for the purpose of check of compliance of the actual existence of material values to accounting data. By the results received in the course of inventory, divergences if those are revealed are eliminated.
Verification of calculations with all budgetary and off-budget funds on completeness and correctness of charge and payment of the corresponding contributions is carried out. And also calculations with all suppliers and customers are verified.
Becomes разноска accounting transactions in the ledger in which the remains on all balance and zabalansovy accounts of the synthetic and analytical account are deduced. On the basis of entries in the ledger the balance of the enterprise which is the main document of the accounting reporting following the results of a year is made.
The annual accounting reporting is finally created and handed over in tax authorities, should be no later than 90 days upon termination of fiscal year.

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