HISTORY OF THE COMPANY

Create LLP «Active Account» Provision of comprehensive financial consulting services for clients.
	The expansion of consulting services clients Recruitment of financial consultants Technologies and business processes of Financial management in business.
	Constant client base Well-established technology and business processes of accounting services, tax delivery statistical reports. The stable cadre of professional accountants.
	Creation of company accounting services «VS-group»

 

Note: http://www.activegroup.kz/

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GENERAL AUDIT

Annual financial statements of enterprises before sending it to external users (stockholders, tax authorities, credit institutions, etc.) shall be subject to examination by an independent auditor. Opinion expressed on reporting in the audit report.

Federal law "On Auditing" on August 7, 2001 № 119-FZ found that the mandatory annual audit of financial statements shall be subject to public companies, companies with annual revenues more than 500,000 times the minimum wage.

The nature of the conclusion of impact on the value of the shares, the amount paid to them by the ratio of shareholders of the company to its leadership in the interest of potential investors, etc.

The choice of an auditor is an important step in the enterprise. When the inspection is important not only to obtain an audit opinion. Testing shall be conducted as soon as possible and, if possible, with minimal distraction of staff accounting and other services of the enterprise from the main responsibilities. At the same time, the test should provide high quality results, the possibility of the company's employees receive comprehensive information on test methods, results and normative documents, which are based on the findings of the auditor. All this can be the presence of an internal standard of the audit, which applies the accounting company "Active account"

Fixed assets or funds related to the means of labor and are one of the three elements of work. For example, - machines, equipment and tools that are directly involved in the labor process - the building, farm implements and other facilitate the implementation of the labor process.
(Cooperating -> sewing machines - put away -> there is a building).
All capital assets are characterized as follows:
1) used a long time,
2) retain their natural-material form for all time use and its value is transferred to the finished product piece by piece.

- Non-current assets - part of the profit that goes into the budget.

- Current assets, depending on their participation in various circulation processes (procurement, production, sale, distribution of profits) are divided into

1) Production reserves - are the subjects of labor and are like the main means of one of the elements of the process production (in stock). For example, materials, fuel, spare parts, etc.

Industrial stocks, in contrast to the fixed assets have the following features:
- Are used in one production cycle (paper - yes, and floppy disks?)
- Change its shape during the manufacturing process
- Transfer their value to the finished work product / service
entirely.
2) Work in progress - refers to the subjects of labor, have already begun treatment, but not yet turned into a finished product.
3) Finished goods - items of work, complete treatment, but not yet sold, and in the warehouse of finished products.
4) Float - goods delivered, handed over the work and services, as well as accounts receivable (R & D - the act is already there, but there is no charge).
By the accounts receivable is the debt buyer enterprise (shipped, but the money has not yet received). Who should, that the debtor (business, individual, issued without advance final payment, the money accountable person, for example, assignment to provide a report if he received money for travel expenses).
5) Money (located in the office, in the current account or others).
Illegal operation - false-looking documents (without printing), took them - do not take into account!

Processes

The auditing company has in-house standard for performance of work as a general audit. The standard regulates all phases of testing, from the examination and ending with the transfer of the auditor's report and auditor's management company. Intercompany standard contains all the necessary forms for verification of documents, spreadsheets, and a full list of errors in accounting, reporting, and preparation of source documents that have ever occurred in the practice of our firm, as well as the most probable number of errors specific to the industry the audited company.

For each message selected excerpts from the regulatory instruments that will substantiate the findings of the auditor. The regulatory framework is constantly updated in-house standard and contains as active now, documents, and documents in force earlier.

Auditor's report formed in tabular and textual form, which makes it accessible and understandable for users.

 

TAX ADVICE AND MAINTENANCE TAX ACCOUNTING

 

Accounting company "Active Account" professionally concerned with calculation of taxes on enterprises of real sector of the economy.

The experience of the company, 80 percent of the companies presented penalties illegitimate. As a rule, to prove his innocence have accountants and financiers, who, by their official duties are busy with other urgent matters.

The tax system is a complex and intricate interplay of laws, regulations and their application. The existing conditions assessment of taxes in the enterprise - this is very time-consuming and complex tasks that solve the accountant.

Naturally, there are errors, which are reflected in the presentation of large fines. Today, 80 percent of businesses presented fines are unlawful. As a rule, to prove his innocence has accountants and financiers, who, by their official duties, busy with other urgent matters.
The tax audit of the company has three areas:

• Conduct tax audits to detect and correct errors in the calculation of taxes;
• Doing work with claims assessed penalties;
• Advising on tax issues.

Over 10 years of experience in the field of taxation has gained invaluable experience. The company has created its own in-house standard - electronic program, through which the work at the plant in the first direction is carried out as efficiently and quickly, professionally and efficiently, with minimal distraction from the accounting officers of their work.

Claims to work with the Tax Inspectorate, after audit and advisory services on taxation and accounting is no extra charge and is one of the conditions of the contract, the company concluded audit firms, "Active Account" with customers.

 

Processes

The quality of the company ensures strict compliance with performance standards. Intercompany standard contains a list of possible tax errors0. They have their own serial number, your code. If the auditor identifies not previously encountered an error, it reports the information center in the company, which assigns a number to an error and it picks up during the day regulatory framework. Information Center attendants monitor changes in tax legislation, forecast errors and assign them to the system code. This email program has only our company.

Consulting companies can be carried out in various forms. However, in any case, the principle of quality control when the consultation is checked every qualified auditor.

 

BUDGETING

For efficient operation of any enterprise is needed is a system of accounting and management, which would allow to receive reliable information from any source in the enterprise, analyze it with minimal time and take her on the correct management decisions.

The basis for such an accounting system is the budget: The budget cash flows and budget revenue and expenditure. The first one is based on the analysis of planned and actual inflows and outflows of cash, the second - on the basis of an analysis of revenues and expenses.
Using the budget allows you to:

 

• Reduce costs by 10-15%;
• Ensure the continued availability of funds on the account of the enterprise;
• Organize company expenses;
• Ensure that the current activities of the company to its objectives, both short-and long-term;
• Identify the available resources of the enterprise and to use them;
• Comply with the necessary balance between profitability and liquidity;
• Discipline staff of the company.

The introduction of management accounting (budgeting) provides the following benefits for your business:

1. Planning, both strategic and tactical, helps control the production situation. Without a plan administrator, as a rule only reacts to the situation, instead of its control.

2.. Budgeting is an integral part of management control, creates an objective basis for assessing the performance of the organization and its subsidiaries.

3. The budget is a means of coordinating activities across the organization. It encourages the managers of individual units to build their activities, taking into account the interests of the organization as a whole.

4. The budget - the basis of evaluation of the implementation plan for the centers of responsibility and their leaders: the work of managers is measured by reports on the implementation of the budget.
Processes

To form a complete system of accounting, the company will review the organizational structure of your business; define rights and responsibilities of employees.

Next, the analyses of cash flow to the enterprise schema documents relating to the financial activities of the company are determined by the responsible person, an analysis of the effectiveness of decisions.

Further analysis of income and expenses of your company for a certain period of time.

On the basis of the data points are allocated responsibility for the company (subsidiaries, divisions, departments, specific employees, etc.) This is a key point of the budgeting system. Determination of responsibility centers will allow management to unambiguously answer the following questions: "Why are companies spending has increased over this period?", "Because of what has decreased the profitability of a particular type of activity?", "Who is to blame for the drop in sales?" etc.

Talking about how you can start using the enterprise budget management scheme, it should be noted that the first step may be more relevant to the implementation of operating budgets.

As a result, the system is determined by the formation of budgets of different levels, the system will monitor their implementation, the relationship Budget cash flow and budget revenues and expenditures.

 

AUTOMATION OF ACCOUNTING AND THE DOCUMENT

The company's experience shows that one third of primary documents circulating in the enterprise is meaningless. An attempt to automate the accounts department without prior adjustment and readjustment of the primary flow of documents leads to the fact that the prevailing chaos acquires the status of an imaginary order; automate all of the errors in the document and the layers that have accumulated over many years.

Bringing order to the motion of the primary documents painfully perceived by employees of the accounting authority. LLP «EVIN» was ordered movement of primary documents and job descriptions of employees of financial-economic and accounting services: one-third reduction in the number of documents, a quarter of a reduction in the number of employees. Such actions can only produce an independent organization.
Develop and implement an enterprise automated system of accounting and taxation - is:

• Optimally constructed structure of the accounting department;
• Better distribution of functions and duties of staff;
• The acceleration of the documents in the enterprise;
• Significant reduction of unnecessary paper flow;
• Reduce the likelihood of errors in accounting;
• More efficient delivery of information on the situation in the enterprise with all digital computations and accounting records.

Processes

Any computer program originally designed to work in an ideal medium of primary documents. Therefore, before implementing the system 1C is carried out by the organizational and functional diagnosis of the client accounting services, functions and duties of accounting. Then there will be a primary diagnosis of an informational document, the order of operations documentation, procedures for the formation of accounting and tax reporting. It will be held diagnostics accounting (methodology of accounting, an order for accounting policies, compliance with the analytical and synthetic accounting requirements of the legislation and the aims and objectives of the enterprise), and tax records for the objects of taxation (the correctness of the tax base, the reasonableness of rates, the use of incentives).

On the basis of the diagnosis will form a package of draft regulatory documents for the company to change the structure of financial services, functions and responsibilities of accounting staff (position on the organizational structure of the enterprise, the provision of accounting, the position of chief accountant, accounting job descriptions of employees).
Further changes will be drafted in the document (the primary consideration, preparation of registers and records) and in the accounting system (changing the order to the accounting policies, synthetic and analytical accounting, tax accounting).

Then, based on information about the company and the general technical capabilities will be developed requirements and limitations applicable to an automated accounting system.

After the preparatory work will begin a phased implementation of the system. First, the pilot test will be installed workstations. Then the series will be introduced the entire system.

In conclusion, conducted training for accountants, and specialists will accompany the product within the time required to solve current technical and policy issues at the beginning of an automated accounting system.

EXAMINATION OF THE ECONOMIC JUSTIFICATION OF TARIFFS

The present system of tariff of housing and communal services, based on the overwhelming loss of housing organizations - providers do not interest the company in reducing costs, does not create incentives to improve their performance.

At the moment there is no clarity, what part of the same (level) of the actual costs actually paid by the people, and how their values ​​are objective. In this connection there is a need for an independent examination of the economic and financial justification of the actual costs taken into account when forming the set of services and the cost of work performed in the course content and maintenance of housing enterprises utilities.

Timeliness of the independent special examination will largely set the reliability, objectivity and the need for the work performed and costs of water supply, heat supply, collection and removal of debris, etc.
Examination of the feasibility study of tariffs may be:

 

• the preparation of economic entities of the calculations and studies on the adjustment period established by the regulations in force for the indicators included in the tariff;
• proactively address business with entities in the regulatory authorities with a request for a revision of the tariffs of regulated period;
• In case of disagreement with the economic entity approved by the governing body of the fare;
• In other cases, by agreement between the business entity and the authority in charge of regulation of tariffs.

 

Examination of the economic feasibility of tariffs can be performed only organization that has accredited. The conclusion of such an organization is a legal document by which you can refer to when determining the new rates. The company "Active Account" has such accreditation.
Processes

By "Active Account" technique developed by examination of the financial and economic justification of tariffs for services and maintenance and repair of housing stock, housing costs accounted for.

Examination performed in accordance with this Methodology, solves the problem:

• Identify overhead and internal reserves of enterprises engaged in operation of the housing stock in order to improve production efficiency;
• Increased accountability of the enterprise for economic justification of tariffs for services rendered;
• Increased objectivity in decision-making by regulators to set tariffs for the maintenance and repair.

Special purpose of this examination is to test the actual and projected costs and financial results, which are the basis for setting the tariff for a certain type of services provided by enterprises and housing. The result of examination is the auditor's expert organization. Conclusion on the results of in accordance with this Methodology expertise is a legally sufficient reason for the revision of tariffs.

 

EVALUATION
At present, the need for evaluation work in enterprises occurs when:
• revaluation of fixed assets;
• purchase and sale;
• Introduction of the property to the charter capital;
• to lease;
• assignment of debt;
• the division of property;
• the termination of business activities (liquidation), etc.;
• calculating the tax base;
• lending to bail.

Qualified revaluation of fixed assets makes it possible to optimize tax and increase the competitiveness of enterprises in the market. Carrying out evaluation work at the plant will help determine the fair market value of fixed assets. The independent estimates give a true picture of starting conditions for the separation (separation), the creation of new structures, merging, and selection of an investment project.

For these activities it is necessary to attract an independent appraiser having a license to carry out evaluation activities.

Carrying out evaluation work at the plant will help determine the fair market value of fixed assets.
The independent estimates give a true picture of starting conditions for the separation (separation), the creation of new structures, merging, selection of an investment project.
For these activities it is necessary to attract an independent appraiser having a license to carry out evaluation activities.
Processes
Specialists of "Active account" professionally and in accordance with the requirements of the legislation will work estimates, which include:

 

• Finally, the agreement with the customer on the assessment;
• Establishment of quantitative and qualitative characteristics of the site assessment (if necessary conduct measurements and photographic evaluation of the object);
• market analysis, to which the object of evaluation;
• choice of method (s) in the evaluation of each approach to evaluating and implementing the necessary calculations;
• generalization of the results obtained in each of the approaches to the assessment and determination of the final value of the property value assessment;
• preparation and transmission to the customer of the evaluation report.

The evaluation report contains detailed information on the principles, attitudes and judgments of assessor. The report clearly defined purpose of the evaluation, the sequence of actions taken by the appraiser, the conclusion, as well as the logic of the data and reasoning that led to the conclusion and confirms it. The volume of the report depends on the purpose and requirements of the customer.
AUDIT

Test material and the external auditor responsible persons - this is hard, but useful measure of disciplining staff.

Practical experience shows us that 90% of the annual inventory of enterprises is carried out formally. At best, check some of the most potentially "endangered" values: equipment, products with non-ferrous metals, building materials, etc. In the worst - "for show" overwritten data sheet on the inventory taken in the accounts, signatures of the defunct Commission and the output "zero" rejection. At the same time, external well-being in the financial and accounting reports may result in serious trouble, fines for the head of the company if it comes to the company with the tax office audit or other inspection bodies.

The audit identifies the perpetrators and the causes of inefficient actions, causes of violations of the law. The audit determined the quantitative expression and sum of ineffective action, violations, decisions on disciplinary actions, the possibility of referring cases to the investigative authorities.

The Inspector General shall be strictly considered opinion of the officials, which is reflected in the conclusions of the auditor, with the imposition of fines, types of prescriptions.

The most effective way to identify the actual availability of the property, comparing the actual availability of the property with the accounting data and verify the completeness of recording commitments - is the attraction for the inventory of the independent audit organization. Practice proves that the costs for the external auditors the amounts recovered are identified and recovered shortages.
Processes

The proposed revision of the financial and economic activity not only involves an inventory of assets and liabilities are based on developed by "Active account" and tested in many enterprises of the audit standards.

Depending on the wishes of the customer audit conducted by one of two ways: as a set of measures to verify all of the company or in the form of audit procedures to separately taken Sector (object, subject) of the company. In each case, the list of works shall be designated in the specifications at the stage of pre-contractual relationship with the customer.

In the course of conducting a comprehensive audit of the company provided a written report. The report is in tabular and textual forms.
Previously, for the examination of the reliability of audit data, the report is audited management company. At this stage, the part of the organization, the auditors can view the list of disagreements on the results of verification. In this case, the auditors or agree with the arguments of the company if they are justified, or draw up a protocol agreement disputes. The procedure of matching the results of the audit is conducted exclusively in writing, as long as there will not be resolved any discrepancies reflected in the report of the audit.

When carrying out audits of the company follows the principle of "Breaking of the amount, and the consequences of a responsible person." Upon completion of the work will be additionally presented the findings and recommendations, and plan to eliminate the identified violations, with specific measures to eliminate violations, deadlines and responsible persons. Action Plan will allow the client to monitor the implementation of audit recommendations and the elimination of violations.

An audit of financial and economic activity will raise the level of executive discipline of employees of subsidiaries and to give a clear idea about the actual activities of these enterprises. At the same time is tough, but necessary measure, a kind of shake-up of all departments and services, the staff of disciplining.
In the audit involved experienced professionals, who in addition to practical experience in auditing, conduct seminars give lectures at the Finance Academy under the Kazakhstan Government at the rate of "audit" and are preparing to publish a textbook, "The audit and control."

Consider the organizational structure of the company and its management hierarchy.

Accounting and financial reporting provides accounting, led by the chief accountant.

At the head of sales is sales manager. This section provides an analysis of the market, competitiveness, service quality, market demographic statistics, conducts market research and development, deals and after sales customer service, effective marketing, advertising and promotion of goods, as well as continuous monitoring of the profits from the various types of services.

The main function of the department of information technology is the computerization of accounting for business customers, namely the implementation and configuration software package 1C: Enterprise, and developing their own software applications.