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Organizational Form Of Accounting

2011/1/25 14:49:00 51

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The organizational form of accounting work refers to the relationship between accounting departments in different departments.

Because of the different business scope and scale of different units, the organizational form of accounting work is different.

There are generally two forms of accounting organization:

(1) the form of centralized accounting.

This form is the voucher of all economic activities of the unit.

Arrangement

Detailed classification accounting and general classification accounting are all concentrated on

Finance and accounting

Departments are responsible for filling in original vouchers and original records, providing original information for accounting departments.

2. The form of non centralized accounting.

This form is part of the accounting work scattered to various departments within the unit, and the other part is carried out by the accounting department.

Mainly refers to the collation and documentation of certain economic businesses.

Detailed

The classification and accounting work is carried out by all departments directly engaged in production and operation activities, and regular collection and collection of vouchers are made to the accounting department. The accounting department is responsible for the general classification and accounting, compiling accounting statements, and supervising and directing the accounting operations of all departments.

The organizational form of unit accounting must be closely related to the examination.

When the investigated units adopt the centralized accounting organization form, the accounting department should mainly understand the accounting situation and obtain the information through the accounting department. When the unit under review adopts the organization form of non centralized accounting, it should know the situation to the accounting department and various departments within the unit, and obtain different accounting information.