1. Theoretical and methodological bases of materials accounting

Organization of accounting in «APEAS CONSTRUCTION» LLC
For successful management of a construction organization, you need to know what to build, how much and how much it costs to build a separate construction object. At the same time, for the most profitable use of labor, material, monetary, and financial resources, the management personnel of a construction organization must observe, measure, control, and record all the facts of its economic life. Such information can be most fully and reliably generated by performing systematic accounting. Economic processes that take place in a construction organization are reflected in accounting not only from the quantitative, but also from the qualitative side.

The accounting department headed by the Chief accountant at «APEAS CONSTRUCTION» LLC is organized as a six-person unit:

• 
  the chief accountant is responsible for the formation of accounting policies, maintaining accounting records, and timely submission of complete and reliable accounting statements;
  
• 
  the deputy chief accountant provides assistance in the organization of accounting for the movement of property and fulfillment of obligations;
  
• 
  the accountant of the settlement desk keeps records of labor costs and calculations with the budget;
  
• 
  two accountants of the material desk (the first one keeps records of settlements with
  

suppliers and contractors, the second one-compiles internal documents.
material reports).

• 
  the cashier records cash transactions and settlements with investors.
  

Rami.
Accounting in «APEAS CONSTRUCTION» LLC is carried out in accordance with the legislation of the Republic of Uzbekistan, namely, on the basis of the Federal Law in pursuanceof the accounting reform programin accordance with international financial reporting standards, approved by the Decree of the Government of the Republic of Uzbekistan No. 283 of 06.03.1998, the Law of the Republic of Uzbekistan "On Accounting" of 23.07.1998 No. 123-FZ, Regulation on Accounting and Reporting in the Republic of Uzbekistan, PBU 4/99 "Accounting statements of an organization", etc.
Accounting in «APEAS CONSTRUCTION» LLC covers all information about the property, liabilities and business operations of the enterprise. The main aspects of accounting and tax accounting are presented in the Order " On the Company's Accounting Policy "(Appendix 1).