Accounting reports of the mining enterprise
ACCOUNTING REPORTS OF THE MINING ENTERPRISE WITHIN THE USSR (EN: bookkeeping paper-work in USSR; DE: Buchfuhrung in der UdSSR; FR: comptabilite de l'URSS; ES: teneduria de libros en la USSR; RU: бухгалтерская отчетность горного предприятия) are the combination of the indicators of the financial-economic activity of the enterprises (organizations, institutions) during the determined reporting period, which are unified together into the system of the documents (forms).
There are represented within the accounting reports the existence and the condition of the fixed and working capitals of the enterprise (organization, or institution), the compliance with the plan for the production and sales of the produce, the cost, profit, and financial condition, the provision and usage of the labour and material resources, and other summarized indicators.
The content and frequency of the accounting reports of the mining enterprise are regulated by the financial and statistical authorities of the government. The reporting is conducted according to the unified system of the planned indicators, and of the data from the accounting and statistical records, in terms of the physical and money units. The accounting reports of the mining enterprise (organization) are compiled on the basis of the strictly documentary data, which are sub-divided according to the types of the activity, which is performed by the enterprise (the industrial production, the capital construction, the geological-exploratory, designing-engineering, and scientific-researching works, the material-technical supply, the housing-municipal and auxiliary facilities, the commerce, and other types of the independent activity).
The procedure for the compilation of the accounting reports of the mining enterprise, and its representation into the superior organizations, financial and statistical authorities, are determined by the "Regulations about the accounting reports and balance sheets". The data of the accounting reports of the mining enterprise are used for the performance of the functions of control, and planning, of the economic analysis for the business activity, of the monitoring for the compliance with the planned indicators, and for the usage of the monetary and material means, of the labour resources, for the identification of the internal reserves, for the verification of the accuracy and timeliness for the payments into the budget, and for the contributions into the National Bank and Construction Bank, for the monitoring of the financial condition, and for other purposes.
The accounting reports of the mining enterprise serve for the performance of the functions for the monitoring and analysis at the specified enterprise (organization, and institution), within the superior business organizations, and within the financial and statistical authorities.
The accounting reports of the mining enterprise are summarized into the consolidated accounting reports along the direction of the departmental subordination. This fact permits to perform the monitoring and analytical work at the level of the each sectoral link, and throughout the entire national economy. According to the time, the accounting reports of the mining enterprise are sub-divided into monthly, quarterly, and annual, the latter reports represent most completely the results of the activity of the enterprises (organizations, and institutions).
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