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The main managerial task of accounting (in other words, the task of the accounting Department) is the collection and processing of complete and accurate information about the activities of the entity. Such information is mainly used for two purposes:

Decision-making based on economic analysis of such information.

The exercise of financial control.

In accordance with the law, accounting is a separate structural subdivision of an economic entity, its chief (chief accountant) reports directly to the Director. The rationality of the organization largely depends on the correct definition of the structure of the accounting apparatus. The quantitative composition of the accounting Department and staff-officers structure depends on the following:

the size of the entity,

activity and industry affiliation,

organization and technology of production,

the presence, number and location of separate divisions

the experience and expertise of accountants,

the degree of automation of accounting work.