Accounting Risks in the Subjects of Business Systems

Abstract

The study of economic activity of subjects of business systems shows that the emergence of risk is a consequence of uncertainty, which is characteristic manifests itself in the formation of the accounting (financial) statements. Today, due to the financial crisis, the relevance of financial statements is constantly increasing. Accounting is the main data base, which accurately reflect the financial condition of the subject and allows you to make effective economic decisions. All of the economic risks it is necessary to identify assess and take into accounting because the lack of information may become a viable source of losses and will distort the reporting of data on financial results. Today the Russian economies have different risks, but their accounting is missing. This leads to a direct distortion of accounting data and subsequently can lead to bankruptcy. Not currently developed methods for the assessment of the accounting risk through the mechanism of redundancy. It is necessary to reconsider the practice of ignoring actual accounting risks in accounting. In this regard, there is a need to study accounting risks, classification, valuation, accounting as its objects. The urgency of the problems and determined the research topic. In the article the author's technique of creating information accounting software accounting risks commercial organizations, as well as the developed form of working documents to reflect the obtained results with the purpose of organization of analytical and synthetic accounting. The study aims to develop a methodology for the inclusion in the financial statements of commercial entities probable losses that are associated with the effects of accounting risks, as well as to create account registers, which will improve the reliability of data on financial reserves, information, and control over its use. Overall results of the study are upgrading internal system of accounting organization risks.