Kasearu, MalleEigi, Heli2024-05-152024-05-152024-05-13https://dspace.tktk.ee/handle/20.500.12863/5207Lõputöö teema oli raamatupidamise sise-eeskirja koostamine mikroettevõttele. Teema on valitud põhjusel, et mikroettevõtted ei panusta tavaliselt vajalikul määral ressursse oma protsesside kirjeldamiseks. Koostades ettevõttele raamatupidamise sise-eeskirja, suureneb ettevõtte enesekindlus raamatupidamise õiguspäraseks korraldamiseks ja vajadusel täiendamiseks. Samuti suureneb ka klientide ja tarnijate usaldus mikroettevõtte vastu. Raamatupidamise seaduse järgi peab raamatupidamiskohuslane, välja arvatud mikroettevõtja koostama raamatupidamise sise-eeskirja. Sise-eeskiri peab vastama raamatupidamise seadusele, Raamatupidamise Toimkonna juhenditele ja teistele õigusaktidele. Selle eesmärk on tagada raamatupidamise õige ja pidev toimimine ning see aitab säilitada raamatupidamisarvestuse järjepidevust ja läbipaistvust. Lõputöö probleemiks oli asjaolu, et uuritaval ettevõttel puudus raamatupidamise sise-eeskiri, mis on üks esimesi majandusarvestuse protsessikirjeldusi ettevõtte enda abistamiseks aruandlusel, seadusekuulekusel ja finantsriskide kaitseks. Uuritavaks ettevõtteks oli TechLike OÜ, mis asutati 2015. aastal ühe omaniku poolt Rakvere linnas. Ettevõtte osakapital on 2500 eurot ja ettevõtte õiguslik vorm on osaühing. Ettevõtte omanik on ka juhatuse liige, ettevõttel on kaks juhatuse liiget. Ettevõtte tegevusvaldkonnaks on eelkõige kinnisvara haldus, kõrvaltegevusteks projektijuhtimised erinevates valdkondades ja raamatupidamise teenuse pakkumine. TechLike OÜ struktuur on minimaalne, töid teostavad juhatuse liikmed oma põhitöö kõrvalt. Lõputöö eesmärk oli koostada ettevõttele TechLike OÜ raamatupidamise sise-eeskiri. Eesmärgi täitmiseks koostati lõputöö metoodika; töötati läbi raamatupidamise seaduse, Raamatupidamise Toimkonna juhendeid ja erialast kirjandust ning toodi välja nõuded raamatupidamise sise-eeskirja koostamisele; viidi läbi dokumendivaatlus ja poolstruktureeritud intervjuu ettevõtte juhiga, mille käigus koguti informatsiooni ettevõttele sise-eeskirja koostamiseks. Sise-eeskirja koostamisel lähtuti järgmistest ettepanekutest: • üldsätete osas tutvustada lühidalt ettevõtet ning anda ülevaate finantsarvestuse ja -aruandluse korraldamisel rakendatavast standardist; • tuua välja, milline on kasutatav raamatupidamise programm, kui kiiresti fikseeritakse tehingud, millised on programmis kasutatavad seadistused (API, e-arveldus jms); • kirjeldada kontoplaani ülesehituse põhimõtteid. Sise-eeskirja lisana esitada kontoplaan, milles on vajalik esitada ka kontode sisu kirjeldus; • määrata ära raha liikumise kontod, valuutakursi vahede arvestus, sularaha käitlemise protsess ja reeglid ning vastutavad isikud; • määrata lühiajaliste finantsinvesteeringute arvestamise ja finantsvarade kajastamise kord ostmisel, inventeerimisel, varade müügi puhul ja aruandluses; • sise-eeskirjas esitada nõuete kajastamine bilansis, nõuete hindamine ebatõenäoliselt laekuvateks ja lootusetuteks; • kirjeldada ettevõtte materiaalsete põhivarade soetamise reegleid, põhivara gruppide amortisatsiooni meetodit ja perioodi; tuua välja ka põhivara hindamise, parenduste ja mahakandmise protseduurid; • kajastada varade ja kohustiste hindamise ja inventeerimise protseduurid; • selgitada detailsemalt kulude ja tulude jagunemist seostades need kasumiaruande skeem 1 kirjetega ning millistel põhimõtetel toimub kulude ja tulude jaotamine projektide vahel; • määratleda, milliseid ettevõte siseseid ja väliseid aruandeid peab koostama ja millised on nende esitamise tähtajad; • kirjeldada kasutatavat arvutitarkvara, kui tihti tehakse versiooniuuendusi, kus asuvad serverid ning millised on varukoopiate kasutamise võimalused; • esitada dokumentide säilitamise protseduur, kus on kirjeldatud arhiveeritud dokumentide nimekiri, asukoht ja vastutaja; • tuua välja ettevõtte jaoks optimaalne sisekontrolli reeglistik. Autori arvates on lõputöö ülesanded täidetud ja töö eesmärk saavutatud. Lõputöö käigus valmis ettevõttele raamatupidamise sise-eeskiri.The accounting internal regulations are primarily based on the Accounting Act and the guidelines of the Estonian Accounting Board. The requirements set out in the guidelines and the act are mandatory, but the internal regulations can always provide for more detailed requirements for the presentation of financial information in the financial statements and their annexes. The Accounting Board has given the possibility for small and micro-enterprises to submit a shortened annual report, which consists of a balance sheet, profit and loss statement and annexes. The basis for accounting entries are documents, which may include contracts, invoices, checks, etc. Since economic transactions change assets, liabilities and equity, transactions are recorded for reporting purposes within a reasonable time. All economic transactions are debited and credited, i.e. double entries are made on the accounts. In accounting, the basis for an entry is the original document, the mandatory details of which are set out in the Accounting Act, but each company sets out its own requirements in the internal regulations. All entries are reflected in the accounting registers, the mandatory ones of which are defined in the Accounting Act, but each company also describes in the internal regulations additional registers that are needed for overviews and management decisions. The company's chart of accounts is described in detail in the accounting internal regulations. The synthetic accounts of the chart of accounts follow the entries of the established financial statements, so it is easier to prepare the statements as well. Analytical accounts are established by the company itself according to its own needs, their number is not limited and they are described in the internal regulations. Assets and liabilities are accounted for in the balance sheet according to their decreasing liquidity. Of the most liquid assets, the synthetic accounts of cash could also have analytical accounts, which gives a better overview. In addition to the original document, cash documents are also used in the case of cash and responsible persons are appointed. The accounting internal regulations indicate the criteria for the materiality of assets for the company. Cash accounting and holding procedures are established in the internal regulations, as well as the company's cash documents for cash inflows and outflows and reporting persons. Financial investments are reflected in the internal regulations only if they are present in the company. Current assets have the following liquidity requirements and prepayments. Their accounting is accrual-based and the company becomes a creditor to buyers until the debt is paid. One analytical account is for doubtful accounts receivable, which is a contra account and is also reflected in the expense account. The assessment and analysis of doubtful accounts must be shown in the internal regulations. Assets are taken into account at cost and they require an accounting system and a method for charging expenses, this must be set out in the accounting internal regulations. Fixed assets are taken into account in a similar way to assets, at cost and the necessary expenses are accounted for. Expenses include the periodic wear and tear (i.e. decrease in value) of fixed assets (except land and works of art). The cost basis, useful life and depreciation method are set out in the accounting internal regulations. Liabilities are located on the liability accounts in the balance sheet and are also reflected in the balance sheet according to their decreasing liquidity. Short-term liabilities are reflected as liabilities for less than one year, long-term liabilities are in the company for more than one year. Long-term liabilities are adjusted at the beginning of each reporting period and an entry is made, for example, to change the portion of the long-term liability to be paid during the year to short-term. The company's accounting internal regulations define the principles of inventory of assets and liabilities. The periods and responsible persons for full and partial inventories are determined. In the case of securities and real estate investments, the internal regulations show how the asset is valued and where information can be obtained for this purpose. Customers and suppliers are inventoried by means of balance certificates, and then the quality of the receivables and the probability of collection are assessed. For inventories, the inventory process is described in the internal regulations together with the required documents. The mandatory value of one part of equity was changed to one cent on 01.08.2020. Since then, the value of one part can be one cent. As of 01.02.2022, there is no longer a minimum equity requirement. Changes in equity are reflected separately in the company's annual report in the statement of changes in equity. Equity entries are usually made on the basis of decisions by the shareholders or the management board. In the case of the company's reporting year's profit or loss, changes occur when the income and expense accounts are closed. The internal regulations define the procedures and reflections of changes in equity. In the case of income and expenses, the company primarily follows the principle of matching income and expenses. The expenses are then classified according to the chosen profit and loss statement, but it is always.etMajandus and ärijuhtimine::RaamatupidamineMajandusarvestuslõputöö