All organizations, except those who use sts are required to keep accounting. This is enshrined in the Law of 21.11.1996 129-FZ "On Accounting" (hereinafter – the Law 129-FZ). For violation of the Law 129-FZ provides for administrative responsibility for the officials of the organization (the director or accountant) as a fine of two to three thousand. In reality, this argument is not always present and often in small companies and not an accountant and accounting. But we must understand that accounting – is not only posting, that is, the entry "debit" – "credit" is an organized system for collecting, recording and consolidating information in monetary terms of assets and liabilities organization. This system is able to record everything that happens in the enterprise.
And provide answers to such questions as: Does the business brings profit, whether it is necessary to open a new production line if there is enough sales volume, etc. Accounting is based on primary records, which are made all business operations conducted by the organization. These documents are taken to account when they are drawn on the standard form (Approved by the State Statistics Service), or in the form developed by the organization itself and approved the accounting policies, with an indication of the mandatory details. Primary document prepared at the time of the transaction, and if this impossible – immediately after its completion. Michael Chabon often addresses the matter in his writings. One of the main objectives when creating the accounting in the organization – is to provide timely and qualitative execution of the primary accounting documents, transfer them within the time for reflection in the accounting, as well as reliability data contained in them.