Filing of accounting statements is mandatory for those business entities that are required to maintain full accounting records. This category includes all registered legal entities, the taxation system used by them does not matter.

An accounting policy is needed, in particular, in order to make a free choice from a number of options, established by the legislation. A good choice of accounting methods will allow you to regulate many business processes, increase the efficiency of the use of company resources, protect yourself from unfortunate mistakes, reduce the risks of claims from the tax authorities, make reporting more transparent and the business more attractive to investors. Accounting policy is an important document in which an organization prescribes the accounting methods it chooses. That is, an organization can prescribe the chosen method of accounting, depending on the specifics of its activities and work. The requirements for the accounting policy are prescribed in paragraph 6 of PBU 1/2008. The main requirements for the accounting policy:

Complete reflection of all factors of economic activity;

Timely accounting of operations;

Priority of economic contents of the facts of economic activities over their legal form.

Among the most labor-intensive areas of accounting, payroll accounting occupies a special place. To work in this area requires high accuracy, precision, maximum attention and, of course, timely execution of all calculations. In the role of objects of accounting could be dozens, hundreds or even thousands of people, for each of which should be considered and processed sufficiently large amounts of data. This area of accounting makes high demands to knowledge of legislation, so to maintain high-quality and correct from the legislative side accounting is necessary to constantly monitor all changes in legislation related to the use of tax benefits, benefits and payments, vacation accrual, calculation of payment of sick leave.

Formation of local normative acts - a local normative act of the organization is a document containing the norms of labor law, which is adopted by the employer within its competence in accordance with the laws and other normative legal acts, collective bargaining agreement, agreements.

The main general requirements of local normative acts of the organization can include the following requirements:

• local normative act is adopted by the employer alone or taking into account the opinion of a representative body of employees in cases established by the Labor Code;
• norms of local normative acts must not worsen the situation of employees in comparison with the established labor legislation and other acts containing norms of labor law, collective bargaining agreements
• the local normative acts must be communicated to the employee against his/her signature;

Local normative acts are mandatory. If they are not complied with, the employee can be held disciplinarily liable and the employer can be held administratively liable. The most common forms of such acts are regulations, rules and instructions. Local acts are internal work regulations, various regulations (on personal data, on compensation of employees, on certification), instructions on occupational safety and health etc. Local regulations also include staff schedules and vacation schedules.

Local normative acts can be divided into the following types:

1. compulsory - the composition of such acts is defined by the labor legislation. Mandatory, in particular, include: document establishing the procedure for processing and protection of personal data, for example, the Regulation on personal data; A document establishing the remuneration system, e.g. the Regulations on Remuneration of Labor; Rules of the internal labor schedule; rules and instructions on labor protection.
2. non-binding - such documents are not directly stipulated by the labor legislation, the employer adopts them at his discretion. Optional local acts may include regulations on personnel, voluntary health insurance, job descriptions, etc. The structure and content of local normative acts depend on the range of issues in respect of which it is necessary to adopt such acts.

The staff schedule is a document that includes information about the structure of the company, its personnel composition and official salaries of employees. Staff schedule is necessary for all state and commercial enterprises, but in spite of this very many companies neglect its registration. The staff schedule is drawn up on the basis of the internal structure of the company, various documents, the budget for the salaries of employees, etc. This means that staff schedules of different companies will be very different. And even in one company during the year it may change, for example, due to the creation of a new department, the hiring of new candidates, the opening of a position.

Drafting of employment contracts, job descriptions - the legal status of the employee is regulated by the legal instruction. This document establishes the functions, rights, duties and responsibilities of the employee of the organization. The structure of the text of the job description includes the following sections:

• General part
• Functions
• Official duties
• Rights
• Responsibilities
• Relationships

Job descriptions regulate the tasks and functions of employees, establish their distribution among members of the labor collective, determine the content, nature and activities of each of them, based on the total amount of work fixed in the position.

Drafting of orders and other documentation - the orders in the organization are usually divided into two streams: on the main activity and on personnel. For the first are responsible for the service document support management, the second is engaged in the human resources department. The orders on the main activities include orders about: compliance with the rules of internal order, buildings maintenance, transport services, security organization. The task of the orders on personnel - to reflect the decisions of the head of the human resources policy of the organization. All orders on labor relations with the employee (s), are the orders on personnel, they reflect the reception, transfer and dismissal, incentives and punishments, personal data, etc.

Recruitment - recruitment only seems a simple procedure, in fact the organization of interviews, communication with candidates and the task of meeting the required deadline for finding an employee have many pitfalls. The selection process in each organization is unique and specific, but there is a common algorithm that is found in most companies.