THE IMPORTANCE OF THE ORGANIZATION OF ACCOUNTING AND CLASSIFICATION OF ACCOUNTING

Анотація

The article considers the current state of methodological tools for the formation of financial statements, based on the interests of consumers of such reporting and the current state of the domestic economy. On the basis of the organization of accounting the necessary general theoretical provisions and methodology of formation of system of the accounting administrative reporting are defined, following which it will be possible to speak about existence of necessary conditions of formation of a qualitative information base for acceptance of administrative decisions. A description of the range of users, which allows to limit the various options for financial reporting, taking into account their real needs and interests. Depending on the specific features of the company and the content of financial statements, the justification of categories according to the content of information. The place and significance of financial reporting in the process of forming macroeconomic indicators and determining the directions of classification of financial statements based on the results of spectral analysis of information interests of users of accounting information at the local level and at the macro level of the state as a user of information. For business entities, financial statements are allocated, which reflect information on ordinary and extraordinary activities with the appropriate details. The degree of automation of the management and accounting system, which is divided into automated, partially automated accounting and manually compiled, is considered. It is noted that the considered areas of grouping of financial statements take into account the information interests of users of accounting information both at the local level of individual enterprises and at the state level as users of information in the formation of macroeconomic indicators, which will improve their quality and improve the range of indicators.

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