LECTURE No. 5. Control in accounting

1. Assessment of the accounting system

The information base of financial control, that is, the source of information for financial control over the activities of organizations and individual entrepreneurs, is the accounting that they maintain in accordance with the requirements of national legislation.

The main tasks of accounting are:

1) the formation of complete and reliable information about the activities of the organization and its property status, necessary for internal and external users of financial statements;

2) providing information necessary for internal and external users of financial statements to control compliance with the legislation of the Russian Federation in the implementation of business operations by the organization and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates ;

3) prevention of negative results of the economic activities of the organization and the identification of intra-economic reserves to ensure its financial stability. The main objectives of the legislation of the Russian Federation on accounting are: ensuring uniform accounting of property, liabilities and business transactions, compiling and providing comparable and reliable information about the property status of organizations and their income and expenses, necessary for users of financial statements.

Accounting documentation is the main source of information for financial control. Its basis is financial statements, which can be defined as follows. Financial statements are a set of reporting forms compiled on the basis of financial accounting data in order to provide users with generalized information about the financial position and activities of the enterprise, as well as changes and its financial position for the reporting period in a convenient and understandable form for these users to accept estimates and certain business solutions.

Financial accounting summarizes production accounting data (it is called management accounting), which are accumulated and used for internal use. The need for accounting assessment is determined in the new conditions on the basis of financial and management accounting.

Enterprises are forced to look for such management solutions that provide competitive advantages and profitable financial results. To this end, enterprises study the market situation, independently plan their activities, find suppliers and buyers, set acceptable prices, etc. As a result of all this, enterprises need timely and complete information for making management decisions and evaluating their results. On the other hand, the enterprise must provide relevant information to those who have invested (or are going to invest) their funds in it. Along with this, and in market conditions, the need for a report to the state on the correctness of tax payments continues to persist.

Thus, in the transition to a market economy, accounting ceases to be an accounting and statistical function and turns into a tool for collecting, processing and transmitting information about the activities of an entity so that stakeholders can make informed decisions on how best to invest at their disposal. funds.

Two main categories are interested in information about the activities of the enterprise: external and internal users.

Internal users include the management personnel of the enterprise.

External users of financial and accounting statements include investors, creditors, suppliers and buyers, the state, securities exchanges, etc.

2. Control when planning sales

Sales planning is an important stage in the financial and economic activity of an enterprise, without which, in modern market relations, it is impossible to build an effective marketing policy, and, consequently, to obtain the intended financial result of economic activity. Like all areas of the subject's activity, sales planning should be subject to control in order to identify deviations in time, establish the factors influencing the appearance of deviations, and the persons responsible for this area of ​​work.

When controlling sales planning, it is necessary to consider:

1) enterprise development strategy;

2) the maximum in sales volume, taking into account prices, trends and market conditions, resource assessments and unrealized opportunities of the enterprise;

3) the optimal volume of output in order to maximize profits;

4) interconnection of sales plans and production plans;

5) linking sales plans with the production schedule (by timing and range);

6) linking sales plans and plans for financial performance. It is necessary to control sales plans in accordance with the mutual influence (addition, substitution) of product types and sales volumes.

It is necessary to check the procedure and methods for making changes to sales plans, the system of indicators on the basis of which plans are built, the possibility of changing plans (the flexibility of the planning system).

Control when planning sales should be comprehensive, that is, sales plans should be compared with financial, human resources, resource reserves, production capacities, storage capabilities, the location of the organization in relation to sales markets, markets for the purchase of raw materials and materials, terms of sale. All this will make it possible to draw up a real sales plan, taking into account the conditions, opportunities and aspirations of the enterprise.

There are the following prerequisites for effective control in sales planning:

1) Sales planning in an organization should be handled not only by the planning and economic department. Sales planning should be entrusted to a specialized division of the sales or marketing department, since the planning and economic department, which does not have sufficient information for this, plays a coordinating role in planning the organization's activities. The development of draft plans for sales (shipments) by type of product, taking into account the programs for the sale of fundamentally new and modified products, their coordination with the services of the organization should be carried out by the economic bureau of the sales (or marketing) department when organizing and monitoring this activity by the heads of the department, who are responsible for the results of the implementation of plans;

2) the main criterion for the optimality of sales planning in market conditions is the accounting and correlation of control parameters in sales planning. Effective control in sales planning is possible if the controller owns the following system of knowledge:

1) competitive environment, factors that form the market situation, developed and potential sales markets, developed and planned products;

2) legislative environment, political and economic situation in the sales region;

3) financial condition - the purchasing power of consumers of products, demand for products, elasticity of demand, technologies and consumer properties of competitors' products, consumer preferences, their psychology;

4) activities of competitors, their possible tactics and strategies;

5) the share of the organization in the conquered markets and the trend of its expansion.

Such knowledge will allow developing and controlling sales plans, taking into account the current market situation, quickly changing plans, and responding flexibly to all market changes.

3. Control over the implementation of sales plans

Monitoring the implementation of product sales plans consists in checking:

1) the correctness of planning the sale of products, the correctness of the distribution of tasks for reporting periods;

2) correspondence between current and long-term plans;

3) facts of violations of plans, as well as the procedure and terms for changing already approved plans; as well as whether, in these cases, changes were made to the corresponding planned indicators;

4) fulfillment of plans for the most important, priority types of products sold;

5) checking the causes of deviations of the fact from the plan;

6) fulfillment of plans in general and in terms of production units;

7) compliance of reporting data on products sold with accounting data, primary documents, are there any facts of inclusion in these data of products that were not sold in this reporting period, are there any facts of distortions and additions in the reporting;

8) fulfillment of tasks and obligations for the sale of products of the appropriate quantity and quality within the time limits established by the contract;

9) documents of operational accounting of the implementation of sales plans;

10) compliance with the procedure for encouraging senior engineering and technical workers and employees, taking into account the implementation of plans for the sale of products;

11) losses in the form of penalties, penalties, forfeits associated with non-fulfillment of plans for the sale of products or violation of the terms, quantity, quality, range of products in accordance with contractual documentation;

12) the correctness of the application of prices for products;

13) quality of products sold;

14) fulfillment of the sales plan in terms of the share of high quality products in the total sales volume;

15) reasons for the sale of low quality products;

16) causes of failures and irregular work in the field of product marketing;

17) daily reports on shipments, establishing the causes of deviations from planned targets, identifying the guilty persons, assessing the measures taken to eliminate violations and monitoring reports on unresolved deviations;

18) internal regulations governing the activities of the sales department - this is the regulation for the sales department, instructions, job responsibilities of the specialists of the sales department and other local documents that allow you to track the functional relationships and organization of the marketing activities of the subject of verification;

19) the expediency of the decisions made in the field of pricing, marketing strategies;

20) goods movement.

The procedures for operational control over the implementation of sales plans (sales plans, shipments) in the organization are recommended to be carried out in the following order:

1) the head of the economic bureau of the sales department exercises primary control over the implementation of sales plans on the basis of daily reports on shipments, according to settlements for products, prepares and daily submits to the deputy head of the sales department for sales management reports on the implementation of sales plans for the day and from the beginning of the reporting period , as well as daily reports on the implementation of operational calendar plans for shipments;

2) the legal contract bureau, having received timely information about the settlements under the concluded contracts from the financial department or from the accounting department, informs the economic bureau about the fact of sale;

3) the deputy head of the sales department for sales management analyzes the received reports; establishes the reasons for deviations; identifies the culprits; takes measures within its competence and on a daily basis, in accordance with the established procedure, transmits information on the implementation of sales plans to the head of the sales department.

Having received data on the implementation of sales plans, the head of the sales department analyzes the causes of deviations identified by the deputy, evaluates the measures taken within the competence of the latter, and eliminates shortcomings within his competence.

4. Methods for checking production cost accounting

Checking cost accounting is the most time-consuming, responsible part of the controller's work. It requires a thorough knowledge of the legislation, the characteristics of the industry or the type of activity of the controlled entity. The purpose of checking the accounting for production costs is to establish the validity and completeness of the inclusion of certain costs in the composition of production costs.

Checking cost accounting begins with the application of the method of analyzing the organizational, technological features of the enterprise, resources and scale of activity.

When conducting an audit, they examine the compliance of cost accounting with the procedure set forth in the accounting policy of the organization, and in general, with the procedure established by law by the tracking method. During the audit, the correctness of the assessment of the resources written off to the costs, the correctness of depreciation for fixed assets, intangible assets, the correctness of attributing costs to reporting periods are determined. Particular attention is paid to standardized costs. So, they check the procedure for attributing hospitality expenses, travel expenses, advertising expenses, interest on a loan, etc. to production costs. They also check the procedure for attributing expenses to expenses, for the repayment of which special funds were created. The methods of cost accounting used in the organization, the distribution by groups, the correctness of the write-off of the costs of packaging and packaging, the correctness of the write-off of shortages, losses, defects are checked. It is also necessary to monitor whether employee benefits financed from special funds and net income are included in the costs.

When checking contributions for social needs, it is necessary to track the correctness of the calculation of mandatory payments to various funds in accordance with the current legislation.

Checking the depreciation calculation should confirm the correctness of the inclusion of depreciation costs of objects in the cost structure, compliance with the depreciation calculation procedure. Costs categorized as miscellaneous should be examined to identify irregularities and misstatements. It may take into account the costs of using loans, security costs, attracting specialists, rent, communication services, banks, recruitment agencies, advertising costs, entertainment expenses, etc. Here, the validity of including costs in costs is especially carefully studied. They check the correctness of cost accounting by type of production, check the registers of synthetic and analytical, as well as tax accounting, the General Ledger, reporting, accounting statements, primary documents.

The main violations identified during the audit of cost accounting:

1) incorrect documentation of write-off of expenses to production costs;

2) weak system of internal control of cost accounting;

3) failure to comply with the workflow schedule;

4) failure to conduct an inventory of work in progress;

5) lack of control over estimates of overhead costs;

6) non-compliance during the reporting period with the established procedure for the distribution of expenses;

7) irregular reconciliation of data from analytical and synthetic cost accounting;

8) attribution of capital investment costs to production costs and other violations. The violations listed above are detected when using the methods of analysis, reconciliation, comparison, tracking, arithmetic recalculation, selective and complete data verification, testing, inventory, etc. It should be remembered that not only confirmation of the reliability of accounting depends on the results of the cost accounting audit and reporting, but also the correctness of income tax calculation. And errors in tax accounting can result in financial losses and sanctions in the form of fines and penalties.

5. Checking the accounting of intangible assets

Checking the accounting of intangible assets has some peculiarities due to the absence of tangible form of these assets, as well as a high degree of risk of profitability from operations with intangible assets. In accounting, intangible assets are reflected by analogy with the reflection of operations for accounting for fixed assets.

When checking these assets, one should be guided by the provisions of the Civil Code, the Law "On Patents", "On Rights", the Law "On the Protection of Computer Programs", databases, the Law on the Protection of Intellectual Property Rights, etc.

Since intangible assets are the object of sale and purchase, they must have some kind of commodity form and the possibility of alienation from the owner. In accounting, the unit of intangible assets is an inventory item.

An inventory object of intangible assets is a set of rights that arise from one patent, certificate, contract of assignment of rights, etc. services or use for the management needs of the enterprise.

Intangible assets must have documentary evidence and legal confirmation of value.

Before proceeding with the audit, it is necessary to study the legislation on intangible assets (IA), the procedure for their reflection, enshrined in the accounting policy, determine the types of IA available at the enterprise or the subject of the audit, as well as the correctness of assigning IA to one or another group.

In accordance with PBU 14/2000, intangible assets include objects of intellectual property (exclusive right to the results of intellectual activity):

1) the exclusive right of the patent owner to an invention, industrial design, utility model;

2) exclusive copyright for computer programs, databases;

3) the property right of the author or other right holder on the topology of integrated circuits;

4) the exclusive right of the owner to the trademark and service mark, appellation of origin of goods;

5) the exclusive right of the patent owner to selection achievements.

The composition of intangible assets also includes the business reputation of the organization and organizational expenses (expenses associated with the formation of a legal entity, recognized in accordance with the constituent documents as part of the contribution of participants (founders) to the authorized (share) capital of the organization). It is important to note that the composition of intangible assets does not include the intellectual and business qualities of the organization's personnel, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them. In the course of inspections, intangible assets are examined for documentation, correctness and completeness of their reflection in accounting accounts, asset movement operations, depreciation of intangible assets and their disposal. Check the organization of analytical and synthetic accounting of intangible assets. All assets in the analytics must be accounted for separately for each intangible asset. Synthetic accounting is kept on account 04 "NMA".

During the audit, they study the registers of accounting and tax accounting for operations with intangible assets.

Depreciation amounts for intangible assets are reflected on account 05 "Depreciation of intangible assets", depreciation depends on the established useful life, which must be recorded in the contract and the act of acceptance and transfer of intangible assets. The amounts of depreciation on intangible assets are attributed to expenses that reduce the tax base for income tax. Therefore, in order to avoid distortion in accounting, reporting and the procedure for calculating taxes, it is necessary to evaluate the procedure for determining the useful life of intangible assets. For intangible assets, depreciation is accrued within 1 year, these are the so-called current intangible assets. But if the period of use of intangible assets cannot be established, 20 years are taken into account. According to the accounting regulation, the useful life can be considered the validity period of a patent, certificate, the period of expected use of an asset, the amount of products or works (services) expected to be received as a result of the use of intangible assets. When checking the procedure for writing off intangible assets, it is necessary to establish the correctness of the write-off of assets, the procedure for recording asset retirement operations, the order of depreciation, and the correctness of accounting entries. When checking goodwill, it is necessary to check the correctness of its assessment, defined as the difference between the purchase price of the entire organization and the even value of the assets of this organization on the balance sheet.

A positive difference is reflected as follows: Debit account 04 "Intangible assets", Credit account 76 "Settlements with different debtors and creditors". The negative difference is made out as: Debit of account 98 "Deferred income", Credit of account 76 "Settlements with different debtors and creditors".

The financial statements reflect the initial cost and the amount of accrued depreciation by type of intangible assets at the beginning and end of the reporting year, the cost of write-offs and increments, and other cases of movement of intangible assets.

As part of information about the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

1) on methods of valuation of intangible assets acquired not for cash;

2) on the terms of useful use of intangible assets adopted by the organization (for individual groups);

3) on methods of calculating depreciation charges for certain groups of intangible assets;

4) on methods of reflecting depreciation charges on intangible assets in accounting records.

The most frequently revealed facts of violations:

1) incorrect classification of intangible assets, lack of internal documents regulating the procedure for accounting for intangible assets;

2) incorrect assessment of the initial cost of intangible assets;

3) incomplete documentation, fixing the fact and assessment of the organization's intangible assets;

4) incorrect calculation of depreciation of intangible assets, incomplete analytical accounting for operations with intangible assets;

5) discrepancy between the data of analytical and synthetic accounting data of the general ledger, balance sheet.

6. Internal control and a system of measures to limit the risk of economic activity

Internal control consists of an accounting system, a control environment, controls. Its purpose: the study and provision of information on the correction of errors, distortions, previously made decisions. A well-established internal control mechanism is necessary for the successful operation of an enterprise. The head of the enterprise is responsible for its development and operation. If the internal control system works effectively, it will largely limit the risks of economic activity. Internal control:

1) provides reliable information to the management of the enterprise about the financial and economic activities of the entity;

2) ensures the safety of documents, acts, property, preventing theft, abuse, damage, destruction, disclosure, misuse;

3) eliminates unproductive costs, irrational use of resources, strengthens discipline and optimizes tax payments;

4) ensures the implementation by the personnel of the organization of internal local regulations, orders, orders, instructions, regulations;

5) provides conditions for accounting in the organization in accordance with the current legislation. Internal control involves the implementation of control procedures that help identify errors, compare the dynamics of indicators and find out the reasons for the discrepancy, and also sets up the employees of the organization to conscientiously fulfill their duties. On-farm risk is understood as the likelihood of significant misstatements in accounting operations and reporting in general. This risk characterizes the degree of susceptibility to significant violations of the accounting account, balance sheet item, the same group of business transactions and reporting in general for the audited economic entity.

The controller-auditor gives an assessment of the intraeconomic risk at the planning stage, taking into account the internal control system of the enterprise, using his professional judgment. The assessment should take into account factors such as:

1) features of the functioning and current economic situation of the industry;

2) the specifics of the activity of the subject;

3) the experience and qualifications of the organization's personnel responsible for record keeping and reporting;

4) the possibility of external pressure on the managers and personnel of the subject in order to achieve certain indicators of financial statements;

5) the possibility of control over the activity of the subject by its owners.

On-farm risk can be low, medium and high. It is possible to analyze the risk system by developing measures to limit the risk of economic activity. These measures include:

1) increasing the level of competence of the personnel of the enterprise responsible for accounting and reporting through a system of advanced training, seminars, courses, consultations;

2) a high level of automation of the accounting process;

3) creation of a highly efficient internal control or audit service;

4) development of a detailed accounting policy of the enterprise for all sections of accounting;

5) a clear distribution of functions and duties, powers between accounting employees;

6) development of local regulations regarding record keeping and reporting;

7) control over the timeliness, completeness and correctness of the reflection of accounting transactions;

8) control over compliance with the established procedure for the preparation and submission of tax and accounting reports;

9) periodic inventory, reconciliations of calculations and reconciliations between departments of the organization;

10) work with personnel: holding operational meetings, in-house training.

Author: Ivanova E.L.

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