Each of the sections is divided, in turn, into subsections.
These balance sheet are the final for all business transactions performed throughout the reporting period and issued by relevant accounting documents or accounts. The accounting document drawn up for all required details is the basis for accounting-
Currently, primary accounting for most enterprises is adopted according to the journal and order system. In each journal, according to the relevant accounts, documents drawn up for a month are listed in sequential. The final data for each account is the basis of the balance. Auxiliary document is a turnover that reflects the movement of expenses.
The planned nature of the state management of the national economy requires a systematic, complete, timely analysis of the results of the work of individual enterprises from the point of view of the technical, technological, organizational and economic. This is very important for identifying shortcomings, a deep study of factors that ensure the successful work of enterprises, finding production reserves, ways and means of their use. All this creates the prerequisites for improving the technical and economic indicators of the work of enterprises.
The most important tasks of analytical work are to verify the correctness of the distribution of the assignment of the enterprise at workshops, sections and workplaces and the performance of daily output schedules with all the main parts of production, as well as the development of progressive norms of the use of raw materials, fuel, electricity, equipment, distribution of the workshop tasks in workplaces labor indicators, including the number of labor, wages and labor productivity funds, the implementation of planned indicators at cost for the main workshops and the introduction of economic calculation in the workshops of the enterprise.
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