Accounting and taxation of financial results in the organization management system

In this study manual, the discipline Accounting and taxation of financial results in the organization management system to prepare undergraduates Accounting is presented. Analysis and audit in the management system In the direction of 080100 68 Economics .
Accounting for financial results and taxation of profits are the central place of the company"s accounting system. Therefore, when considering the material, the center of our attention was the methodological and methodological aspect of the organization of accounting of financial results and the distribution of profits. Different classifications of accounting objects of financial results are substantiated. The current procedure for taking into account the formation of financial results and the distribution of profits, depending on the objects and subjects of the Office, is considered. Particular attention is paid to accounting payments for income tax in its relationship with tax accounting. The factors that have the greatest impact on accounting information with the development of concrete methodologies for the development of its formation rules are identified.
Considerable attention is paid to issues of formation and submission in accounting (financial) reporting of financial results. At the same time, the existing problems of reflection in the reporting of such indicators, as well as the need and methods of forming additional information on financial results in the interests of various users.
The issues under consideration refers to commercial organizations of all forms of ownership and activities with the exception of budgetary, banking, insurance activities. organizations and stock exchanges.
The publication is designed for magistrates, teachers, scientists and accounting practices