Economic sciences

Alimova D. Zh. teacher

Fomenko M. V., student

Kostanaysky state university of a name of A. Baytursynov, Kazakhstan

Theoretical aspects of the accounting of internal receivables

In the course of implementation of financial and economic activity the organization, along with the main receivables of buyers for the shipped inventory holdings (released) by it, has other receivables. Them treat debt on a tax on dokbavlenny cost on the acquired inventory holdings; receivables on added процен¬там; receivables of workers and other persons of orgaknization on the sums which have been given out in the subreport on administrative household and operating expenses, etc.

One of main types internal debit задолженно¬сти is the debt of workers and other persons before the organization for the following operations:

- calculations with reporting persons for the acquired assets, payment of works;

- calculations for official journeys;

- calculations for compensation of material damage;

- accounting of expense accounts.

The uniform requirement for all these operations are the accounting policies approved in the organization with the obligatory list of control procedures and documents for the purpose of reliable reflection of calculations with reporting persons in accounting.

Concerning the accounting of calculations with reporting persons for the acquired goods (works, services) the section of accounting policies or separate situation have to contain the following aspects:

- the circle of people approved by the head to which the right of receiving money the subreport for needs of the organization is provided;

- limits of the money which is given out for economic needs.

These limits vary depending on functions of workers and specifics of the organization;

- the term of submission of expense reports on the sums given out in the subreport and the measures provided by the company concerning persons, executing these rules;

- the list of primary documents which have to be represented by reporting persons for confirmation of the spent sums.

Except the list of documents it is desirable to specify requisites which have to be present at these documents;

- the list of accounting documents for registration of operations in accounting;

- the list of the persons authorizing in expense reports expediency of made expenses;

- terms and order of carrying out inventory of money to cash desk and calculations with reporting persons.

As a rule, at implementation of the inspections which are carried out by the appropriate government bodies, the auditor companies or audit commission, or internal auditors of the organization the attention to existence the slekduyushchikh of documents and calculations is paid:

- orders (order) on the direction of workers in a kokmandirovka;

- appointment and actual use of advance payments;

- traveling certificates with marks about stay places, according to the administration order;

- correctness and timeliness of drawing up and predstavkleniye of expense reports;

- correctness of compensation of travel expenses and costs of operational and economic needs;

- correctness of drawing up correspondence of accounts on operations with reporting persons;

- timeliness of repayment of debt on earlier vykdanny advance payments;

- existence of vouchers on all operations.

All persons, authorized to make payment of goods (works, services) for cash money, has to be acquainted with the established rules. At observance of all ordered procedures the monitoring system will effectively work.

The special attention should be paid for terms of submission of expense reports. In the organization it has to be regulated and strictly to be observed the rule: not to give out money in the subreport if reporting persons didn't report on earlier issued advance payments. At the approval by the management of actions in case of non-compliance with this rule at familiarity with it reporting persons the organization has the right to work on the ordered procedures: to hold from a salary of the worker or to demand entering of the rest of the accountable sum into cash desk.

Practice of checks shows that the greatest number of remarks is caused by calculations with reporting persons. In a bolkshinstvo of cases expense reports are signed only by a bukhkgalter, without approval by the director or the organization. Thus the sums according to the provided expense reports are written off from the reporting person for expenses or other objects of the account. Povsemestna cases when to advance отче¬там invalid documents in a look the tovarknykh of checks without marks or stamps, fiscal checks, not an usktanovlenny sample, or the checks which don't have relations to an opekration, reflected in the expense report, etc. are attached. In other cases receipts aren't attached to expense reports receipt the kasksovykh of warrants or checks at payment of cost commodity матери¬альных stocks the reporting person.

Literature:

1 . Tolpakov Zh.S. Accounting: The textbook for higher education institutions. - Karaganda. JSC Karagandinskaya poligrafiya, 2007.

2 . Accounting in organizations / Manual. The edition 2 added and processed - Alma-Ata, 2007.

3 . Nazarova V. L. Accounting of managing subjects: The textbook / Under N. K. Mamyrov's edition - the Edition 2 processed and added - Alma-Ata: Economy, 2005.