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CONTENTS
INTRODUCTION
9
CHAPTER 1. BASES OF THE ORGANIZATION OF
ACCOUNTING IN THE ASSOCIATIONS OF WATER USERS
1.1. The emergence of
water user associations, their development, as well
as their
place in agriculture
13
1.2. Legal forms and activities of water
user associations
18
1.3. Reflection of the organization of water user
associations in accounting
28
1.4. Accounting policies of water user associations
31
1.5. Credential processing and workflow rules
41
CHAPTER 2. Accounting for cash and settlement transactions in
water user associations
2.1. accounting of cash registers and bank records in water user
associations
54
2.2. Accounting for cash transactions and cash in other
accounts
58
CHAPTER 3. ACCOUNTING OF FIXED ASSETS, INTANGIBLE
ASSETS AND COMMODITIES IN THE ASSOCIATIONS OF
WATER USERS
3.1. organization of fixed assets accounting in water user associations
68
3.2. Accounting for intangible assets in water user associations
92
3.3. Inventory accounting in water user associations
98
CHAPTER 4. ACCOUNTING OF PAYMENT OF LABOR IN
ASSOCIATIONS OF WATER USERS
4.1. Composition of employees and payroll procedures in water user
associations
105
4.2. payroll accounting and tax deduction and deduction accounting
108
CHAPTER 5. ACCOUNTING FOR TARGETED FINANCING AND
COSTS IN WATER USER ASSOCIATIONS. ACCOUNTING FOR
TAXATION IN ASSOCIATIONS.
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5.1. accounting for targeted financing in water user associations.
112
5.2. Features of accounting for core and other activities in water user
associations
122
5.3. Cost Accounting and Grouping
134
5.4. Tax accounting and reporting
147
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