1. Theoretical and methodological bases of materials accounting

Regulation on the accounting Policy of the «APEAS CONSTRUCTION» Limited Liability Company.
The organization is a limited liability company whose field of activity is the performance of construction and installation works, design of buildings and structures, repair and construction works and commodityexchange operations.
Accounting records are maintained by the accounting department LLC «APEAS CONSTRUCTION». The chief accountant is appointed and dismissed by the head of this organization. The Chief accountant is responsible for the correctness of accounting, forms the accounting policy of the organization and submits it to the director for approval. Responsibility for the correct preparation and implementation of accounting policies, as well as for the state of accounting, is borne by the director of the organization, who performs operational management of the accounting department and, together with the chief accountant, signs monetary and settlement documents, financial and credit obligations.
For accounting purposes, the organization uses the automated accounting system 1C: Accounting.
To ensure the reliability of accounting data and financial statements, the organization conducts an inventory of property once every three years.
Accounting of fixed assets is conducted using the computer program 1C: Accounting.
The Organization applies a straight-line depreciation method for items of depreciable property.
Intangible assets of an organization are accounted for in the amount of actual costs of their acquisition. Amortisation of intangible assets is calculated on a straight-line basis, depending on the useful life of intangible assets in accounting, by accumulating the corresponding amounts in account 05.
Material and production reserves (hereinafter referred to as MPR) «APEAS CONSTRUCTION» LLC is accepted for accounting at the actual cost price, which is set out by the supplier in invoices and contracts. All costs associated with transportation and delivery of MPR to the place of use are accepted by the organization as indirect and are attributed to general production accounts (23,25).
Changes in the accounting policies of this organization that affect the assessment and decision-making of users of accounting statements, as well as the reasons for these changes and estimates of their consequences in value terms, are subject to separate disclosure in the accounting statements.
General control over the formation of the tax base, analysis of the accounting and tax accounting system, preparation of tax returns, accounting statements is assigned to the chief accountant of «APEAS CONSTRUCTION» LLC.

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