The formation and approval of an accounting policy is mandatory for any organization, regardless of its organizational and legal form. The main regulatory document that establishes the principles for the formation of accounting policies is the “Accounting Policy of the Organization” PBU 1/98, approved by Order of the Ministry of Finance of Russia dated 09.12.1998 N 60n (hereinafter referred to as PBU 1/98).
According to this document, the accounting policy is a set of accounting methods adopted in the organization from primary observation to the final generalization of the facts of economic activity. This document covers the entire accounting system, starting from the methods of grouping and evaluating the facts of activity, organizing workflow and ending with the processing of information in accounting registers. Therefore, RAS 1/98 is required to approve as annexes to the accounting policy:
– a chart of accounts, in which synthetic and analytical accounting accounts opened for them are separately allocated;
– forms of documents not developed by the State Statistics Committee of Russia used in the execution of specific business transactions;
– the procedure for conducting an inventory of assets and liabilities;
– document flow rules and accounting information processing technology;
– the procedure for monitoring ongoing business operations;
– other necessary accounting solutions.
Public catering organizations must have an accounting policy for tax purposes. The public catering organization forms the system of tax accounting on its own, guided by the principle of the sequence of application of the norms and rules of tax accounting.
The accounting policy adopted by the public catering organization is mandatory for all its separate divisions. This policy can be used constantly, from year to year, making changes to it in the following cases:
– changes in the legislation on taxes and fees (applies not earlier than from the moment these changes come into force);
– changes in applied accounting methods (applied from the beginning of a new tax period).
3. Tasks and principles of accounting for goods at catering establishments.
1) ensuring, together with other services, the correct organization of liability for goods;
2) verification of the correctness of documenting, the legality and expediency of commodity transactions, their timely reflection in accounting;
3) verification of the completeness and timeliness of the posting of goods to financially responsible persons, the correctness of the description of the sold and released goods;
4) control over compliance with the standards of commodity stocks, identification of slow-moving, stale and low-quality goods;
5) verification of the correctness of the description of commodity losses
6) control, together with other services of the organization, over compliance with the rules for conducting an inventory, timely and correct identification of its results;
7) timely and correct identification of gross income.
1. Organization of accounting for each MOT (team): in this case, the principle of personal responsibility of each MOT is practically implemented. Responsibility follows from the agreement on liability, and the organization can bring a justified claim against the guilty person only when organizing separate accounting.
2. Choice of the accounting scheme for goods, the most expedient in the conditions of work of this organization. Two main schemes are possible:
a) natural-value – fixes the movement of goods for each item in physical and value terms; MOTs must account for the safety of goods for each item;
b) cost – fixes the balances and movement of the total volume of commodity mass; The MOL must account for the safety of the goods as a whole.
3. The unity of the valuation of goods during their posting and disposal. When goods are credited at purchase prices, they must also be debited at purchase prices. If the goods are written off at prices higher than the prices of posting, there is a surplus; when writing off at prices below the prices of posting, there will be a shortage.
4. Unity of indicators of accounting and plan. The formation of information in accounting should be carried out according to the indicators of the trade and financial plan. If, for example, a turnover plan is established not only for the organization as a whole, but also separately for structural divisions, then accounting for the actual turnover should be carried out for each division.
5. Reporting of financially responsible persons on the availability and movement of goods. The deadlines for reporting are set by the administration of the organization. On the basis of the documents that document the movement of goods (income and expenditure), financially responsible persons draw up reports on the movement of goods and submit it to the accounting department of the organization. The administration of the organization uses this reporting to control the actions of financially responsible persons (mainly to check the safety of valuables) and to manage inventory.
6. Periodic identification through inventory of actual balances of goods and their comparison with accounting data to verify the safety of valuables.
7. Control over the activities of the MOT by means of cross-reconciliation. For example, the write-off of goods from the pantry must coincide with the receipt of these goods into production.
4. Organization of liability in public catering
Liability means the obligation of the employee to compensate for the damage caused to the employer in the manner prescribed by law. It occurs regardless of whether the employee was brought to any type of liability (criminal, administrative or disciplinary) for actions or omissions that caused damage to the employer (Article 248 of the Labor Code of the Russian Federation).