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Table of contents

1. Theory of accounting, its essence and significance in the management system (The concept and types of accounting. Indicators used in accounting, functions, objects and tasks of accounting. Historical overview of the most important stages in the development of accounting)
2. Subject, method and principles of accounting (Subject and method of accounting. Principles of accounting)
3. Accounting policy of the organization. Founders and shareholders (General concept of an organization's accounting policy. Accounting for equity, formation of authorized capital, settlements with founders and shareholders on contributions to authorized capital)
4. Accounts and double entry (Types of accounts, their structure. Double entry, its purpose. Classification of accounts)
5. Accounting for cash and settlements (Accounting for settlements with accountable persons. Accounting for settlements with buyers and customers. Accounting for settlements with suppliers and contractors. Accounting for social insurance and security settlements. Payroll calculations. Accounting for cash transactions)
6. Accounting for labor and wages (Forms and systems of remuneration. Classification and accounting of enterprise personnel, accounting for the use of working time. Payroll. Deductions from wages)
7. Accounting for fixed assets, inventories and property of the enterprise (Accounting for fixed assets. Accounting for inventories. Accounting for trust management operations. Accounting for property transferred to trust management)
8. Accounting for finished products (Evaluation and accounting for finished products in warehouses. Accounting for the cost of manufacturing products and auxiliary industries)
9. Documentation and workflow. Document as an element of the accounting method. Classification of accounting registers. Making corrections to primary accounting documents)
10. Inventory (Types of inventory. Reflection in accounting of inventory results)
11. Forms of accounting (Memorial-order form. Magazine-order form. Simple form of accounting. Table-automated form of accounting. Simplified form of accounting)
12. Financial statements (Composition of financial statements. The concept of the balance sheet, types of balance sheets. Changes in the balance sheet under the influence of business transactions)

LECTURE No. 1. The theory of accounting, its essence and significance in the management system

1. The concept and types of accounting. Indicators used in accounting, functions, objects and tasks of accounting

Бухгалтерский учет is an ordered system for collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

Observation represents a general idea of ​​the ongoing economic phenomenon.

Measurement gives a quantitative expression to the ongoing economic phenomenon.

Register is carried out within the established system and facilitates the process of memorizing and studying the observed economic phenomena.

Types of accounting:

1) Management Accounting is a type of such accounting in which the collection, processing and provision of accounting information for the needs of management at the enterprise takes place. The purpose of management accounting is the formation of an information system at the enterprise.

The main task of management accounting is the preparation of reliable and complete information, which serves as a source for making the necessary management decisions at enterprises in the management process.

The main part of such accounting is the accounting and analysis of costs (the cost of production). Management accounting is closely related to the analysis of ready-made information for the management of the organization (improvement of the technological process of production, optimal cost reduction, etc.).

This information, as a rule, is used in the process of making managerial decisions in planning and forecasting at the enterprise (for financial accounting purposes). The organization's management accounting data is its commercial secret and should not be disclosed by its employees;

2) financial Accounting - this is accounting information about the costs and income of the enterprise, about receivables and payables, about the compilation of property, about funds, etc.;

3) tax accounting - this is a type of accounting in which information is summarized in order to determine the tax base for taxes based on the data of primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation (TC RF).

The purpose of tax accounting is to ensure the correctness and reliability of accounting for settlements between enterprises and government agencies.

In the process of calculating indicators the activity of the enterprise is widely used measurement of its economic means with the help of meters.

Accounting meter is a specific accounting unit that measures and calculates economic assets and operations in the enterprise.

Business accounting primarily involves the quantitative measurement of accounting objects. For this purpose, accounting meters are used: natural, labor, monetary.

natural meters serve to reflect in the accounting of economic means and processes in their kind, measure, mass. The use of natural meters depends on the characteristics of the objects taken into account, i.e., on their physical properties.

Accounting objects can be measured in units of mass (kilograms, tons, etc.), by count (number of pieces, pairs, etc.). With the help of natural accounting, systematic monitoring of the state of movement of specific types of material assets (fixed assets, finished products, etc.) is carried out and control is exercised over their safety, as well as over the volume of the process of procurement, production and sale of products.

Labor meters used to reflect in accounting the amount of working time spent, calculated in working days, hours, minutes. Labor meters, in combination with natural meters, are used to calculate the amount of wages, identify labor productivity, determine production standards, etc.

money meter occupies a central place in accounting and is used to reflect a variety of economic phenomena and summarize them in a single monetary valuation. Only with the help of a monetary meter can one calculate the total value of the heterogeneous property of an enterprise (buildings, machine tools, materials, etc.). The monetary meter is expressed in rubles and kopecks. By means of them, the costs incurred (expenses) of the enterprise, previously expressed in labor and physical meters, are summarized. A monetary meter is necessary, in particular, for calculating the cost of production, determining the profit or loss of an organization, and reflecting the results of economic activity.

Functions, objects and tasks of accounting

Functions accounting:

1) controlling - ensures control over the safety, availability and movement of objects of labor, means of labor, funds, over the correctness and timeliness of settlements with the state and its services. With the help of accounting, three types of control are carried out: preliminary, current and subsequent;

2) information function - is one of the main functions, as it is a source of information for all departments of the enterprise and higher organizations. Information must be reliable, objective, timely and operational;

3) ensuring the safety of property. The performance of this function depends on the current accounting system, on the availability of specialization, warehouses, which are equipped with organizational equipment;

4) feedback function - accounting generates and transmits feedback information;

5) analytical function - with the help of it, the existing shortcomings are revealed, outline and analyze ways to improve the activities of the organization and its main services.

The objects of accounting are:

1) property of the enterprise - fixed assets, intangible assets, etc.;

2) obligations of the enterprise - settlements, transactions, etc.;

3) business transactions - transactions related to the activities of the enterprise.

The main tasks of accounting:

1) timely and correct performance of the necessary calculations and obligations;

2) operational control over the correctness and reliability of information in accounting documents;

3) timely reflection of accounting data in accounting registers.

2. Historical overview of the most important stages in the development of accounting

Jean-Baptiste Demarchet (1874-1946) is an outstanding French scientist who created the well-known and popular coat of arms of accountants, which depicts three objects (the sun, scales and the Bernoulli curve) and the motto "Science - conscience - independence"). Each item means something different:

1) sun - illumination of the economic activity of the enterprise by accounting;

2) scales - the importance of balance, its balance;

3) Bernoulli curve - infinity of accounting. Approximately from the second half of the XK century. in various countries, scientific directions began to form, schools that are designed to comprehend and use the accounting craft.

Italian school. This school was dominated by the legal interpretation of accounting. Representatives of this school are F. Villa, F. Marchi, G. Cerboni, G. Rossi and others. They were inclined to believe that the accountant takes into account and controls the activities of the storekeeper, cashier, as well as the rights and obligations of financially responsible persons (at that time they were called agents), the rights and obligations of legal entities and individuals with whom the organization makes settlements (at that time they were called correspondents), and not the values ​​of the organization.

Therefore, it was found that the accountant reflects not the cash on hand, not the materials in the warehouse, etc., but the responsibility of the cashier, storekeeper, etc. Each account was personalized, that is, there was always some responsible person behind it . At the same time, the double entry was determined by the rule of E. Degrange, which sounds like this: "The one who gives out is credited, the one who receives is debited."

Already in the twentieth century. The question of the implementation of a special branch of jurisprudence - accounting law has been repeatedly raised, since an accountant is in some way a judge who applies state law in the course of his work. "Accounting is the algebra of law," said the outstanding scientist P. Garnier.

French school. Here the economic interpretation of accounting played a significant role. Prominent representatives of this school are J. Courcelles-Senel, E. Leauté, A. Guillebeau, J. B. Dumarchais and others. They saw the main goal primarily in calculating the efficiency of the organization's economic activities, and not in direct control over the safety of the organization's values, as many of their Italian accountants colleagues did. With the help of the established methodology, it reflects the movement of fixed capital, all resources, values ​​of the organization, and not their rights and obligations in jurisprudence. It is from this that another explanation for the emergence of a double entry follows: there is no inflow of funds without their expenditure - this is how the representatives of this school assumed. This assumption was supported by the representative of the school, J. Proudhon, who argued that accounting was a political economy. He had his own opinion: most economists are very bad accountants, who know nothing, and also who do not understand in the receipt and expenditure of funds and in keeping books.

German school. This school attached great importance to procedural issues, the structure of counting forms, the sequence of accounting records. The main representatives of this school were F. Gyugli, I.F. Sher, G. Niklish, and others. This school provides for a smooth transition to accounting from balance to accounting, and not vice versa, as was typical for the Italian and French schools. These schools, as mentioned above, argued that the debit and credit of any accounting account are "qualitatively homogeneous fields", the German school, in turn, argue that the value of the debit and credit of the accounting account varies depending on the account itself, whether it is passive or active.

American school. This school assumed that accounting is a tool for managing people, and that people, in turn, manage an organization. From the side of psychology, accounting information is the only incentive for administrators, who are obliged to respond well to this incentive. If this does not happen, then the information has no value for accounting.

The main achievement of American scientists (G. Emerson, C. Harrison, C. Clark, W. Paton, etc.) was and is the design and implementation of methodological techniques, namely "standard-cost", "direct-costing" and " responsibility centers. At the same time, after some time, such a branch of accounting as management accounting was formed.

It can be concluded that each of these schools brought to the science of "Accounting" their specific ideas.

In the accounting life of our country in about the first half of the nineteenth century. included wonderful ideas that are being discussed and improved to this day.

LECTURE No. 2. Subject, method and principles of accounting

1. Subject and method of accounting

The subject accounting is the economic activity of an enterprise or individual, which is carried out with the help of economic means:

1) fixed assets;

2) intangible assets;

3) working capital;

4) cash;

5) funds in settlements;

6) abstract means.

Fixed assets - these are funds that participate in the economic activity of the enterprise for a long time, retain their shape and are partially included in the cost of production (in the form of depreciation).

Intangible assets - These are patents, trade secrets, licenses, trademarks, etc.

Current assets are used in the production process for a short time (approximately one production cycle). At the same time, they change their essential form, and, as a rule, they are included in the cost of production with their entire cost. Working capital includes raw materials, materials, purchased semi-finished products, electricity, fuel, packaging.

Cash - this is money in the cash desk of the enterprise, on settlement and special accounts in banks.

Funds in settlements is a receivable.

Abstract funds - these are the amounts that are paid in the form of taxes and fees, are formed at the expense of own funds, as well as with the help of borrowed sources.

Accounting method - these are the techniques, elements by which accounting is carried out.

Elements and methods of accounting:

1) accounts;

2) double entry;

3) documentation;

4) inventory;

5) evaluation and calculation;

6) balance sheet;

7) reporting.

Account is a tool for accounting, grouping, coding economic assets and operations. There are active, passive and active-passive accounts in relation to the balance sheet.

Correspondence of invoices is a relationship between accounts.

double entry - this is a record of business transactions on the debit of one and the credit of another account. Encoding business transactions using double entry is called accounting entry.

Double entry reflects dual changes in the composition of the property of the enterprise and has the following significant meanings: it gives accounting a systemic character, provides a relationship between accounts, gives an idea of ​​the movement of economic assets, sources of their formation (information value), allows you to eliminate errors in accounts.

Documentation - this is a continuous and continuous reflection of the economic activity of the enterprise in accounting documents. Each document is a written evidence of the fact of a business transaction. Documents have a name, and obligatory details give them legal force.

Inventory - this is a check of the actual availability of inventory, cash, financial obligations on a certain date.

Evaluation - determination of value in monetary terms.

Calculation is the definition of production costs. It includes cost items.

Balance sheet - this is a way of generalizing economic funds, grouping their sources for a certain date. The left side is the asset of the balance sheet, the right side is the liability. The totals of the asset and liability of the balance sheet must correspond to each other, since there can be no more economic assets than their sources.

Reporting- this is a reflection of all economic activities of the enterprise in documents for the reporting period (month, quarter, half year or year).

2. Accounting principles

Accounting is based on the following principles:

1) principle of monetary measurement - in accounting reports, information must always be expressed in a single monetary unit (in the currency of the country where the enterprise is located);

2) principle of mandatory documentation - a continuous, continuous, documented and reliable reflection of the objects that are taken into account, which arise from various operations simultaneously taking place in the organization. These operations, in turn, reflect the constantly renewed circulation of all means of organization and the continuous change of their forms;

3) the principle of duplicity or double entry - is concluded according to the sources of formation and on the basis of placement with the fulfillment of equality in both groups of accounting;

4) the principle of organizational autonomy - in order to preserve the objectivity of accounting, accounting accounts that reflect all business transactions of the organization are kept separately from accounts that are intended directly for accounting for persons associated with this organization. The separation of the accounting accounts of the organization and its owners (legal entities) is considered the principle of the autonomy of the organization;

5) operating principle - any created organization must exist (function) and be a permanent production;

6) cost principle - assets are accounted for at the acquisition price, i.e. at cost. It is the main basis for accounting for an asset in accounting for the entire time of its existence. Based on these rules, own assets are also listed in the balance sheet at the primary price (acquisition price), and regardless of the period of their stay at the enterprise, they are not revalued, and newly created products are valued at the prevailing cost of costs at the time of their release;

7) accounting period principle: accounting is carried out according to accounting periods, which are considered to be calendar periods;

8) the principle of conservatism (caution) - Undoubtedly, the leaders of the enterprise always want to present the affairs of production in the best possible way. But this is not always consistent with reality. The preliminary receipt of income during the reporting period cannot be counted against the income already owned by the enterprise if the final execution of the operation falls outside the reporting period. They are better attributed to deferred income. If the company has incurred expenses, and the finality of the operation is not documented (perhaps these costs will be returned), then they should be included in deferred expenses so as not to distort the true profit figures. This means that when making a profit or making expenses, you need to have strong evidence of their legitimacy. It follows that the principle of conservatism has two sides:

a) income is recognized only when there is reasonable certainty;

b) an expense is recognized as soon as a reasonable opportunity arises;

9) implementation principle - determines the amount of revenue to be recognized from a particular sale in that period. Since the goods can be sold at a price above and below its cost, in installments and before payment, the amount of sale should be adjusted for the estimated amount of bad debts;

10) linkage principle - indicates the following: if an event affects both income and expenses, then the impact on each of them should be recognized in one accounting period. Production costs are included in the cost of production of the reporting period to which they relate, regardless of the time of payment, and profit is determined as the difference between sales proceeds and production costs. It follows from the foregoing that production costs should be included in the cost price in the period in which the sales proceeds are determined;

11) sequence principle - enterprises can independently choose the method of accounting, but subject to the condition that it be followed for a sufficiently long time (at least a year), until there are sufficiently good reasons for changing it. Otherwise, a situation of incommensurability of indicators will arise;

12) materiality principle - establishes that minor events may be ignored, but all important information must be fully disclosed.

LECTURE No. 3. Accounting policy of the organization. Founders and shareholders

1. The general concept of the accounting policy of the organization

Accounting policy of the organization (UPO) is a set of accounting methods (primary observation, cost measurements, grouping of results, generalization of facts). The accounting policy of the organization states:

1) chart of accounts;

2) non-standard forms of primary documentation (if any);

3) the procedure for conducting an inventory;

4) methods for assessing assets and liabilities;

5) document flow rules;

6) information processing technology;

7) the procedure for monitoring business transactions.

The main requirements of the accounting policy are:

1) completeness of reflection of facts;

2) discretion in acquisitions and investments;

3) priority of content over form;

4) consistency of synthetic and analytical accounting;

5) rationality of accounting.

Accounting information and its meaning. The nature of information, the process of its collection, processing and use is an internal affair of each organization. Since the adoption of the new chart of accounts, accounting has been improved. At the same time, accounting approaches the system of international practice. Information should be understandable, reflect the essence of the issue without ambiguous perception and excessive detail.

Another qualitative feature is relevance (relevance), i.e., the impact of information on the economic decisions of an enterprise. Information is the basis for forecasting and provides the basic functions of management (management).

Operational planning at the enterprise. Operational financial planning, in contrast to the preparation of a financial plan, includes the development and compilation of two documents:

1) payment calendar;

2) the cash plan of the enterprise.

The payment calendar allows you to compare income and expenses for a certain period of time (for a month, for a decade, for five days, in contrast to the financial plan, which is compiled for a year, broken down by quarters).

The basis for compiling the payment calendar are:

1) data on the balance of income and expenses of the enterprise;

2) planned data on the production and sale of products;

3) logistics plans;

4) plans for the placement of borrowed funds and liabilities.

The payment calendar consists of two sections:

1) gross income and cash receipts;

2) gross expenses and deductions of funds.

В profitable part of the payment calendar, the main source is the proceeds from the sale of products (the amount of proceeds is determined based on the schedule for the shipment of products and the work delivered). Income includes income from rent and bank loans.

В expendable parts reflect all types of payments provided for the payment period. These are payments to suppliers in accordance with the concluded contracts and all expenses related to remuneration of labor based on the stipulated wage fund, planned, but adjusted for the percentage of the implementation of the production program. In the payment calendar, labor costs are posted in the appropriate periods, according to the salary payment schedule:

1) expenses related to deductions to off-budget funds;

2) all types of payments to the budget strictly in accordance with the terms of their payment;

3) repayment of loans in strict accordance with the terms for which they were issued;

4) payment of interest for the use of loans.

Enterprise cash plan can be made for a month or for shorter periods. It reflects the sources of receipt of funds to the cash desk of the enterprise and the costs and payments of cash from the cash desk.

A reference section is compiled for these expenses, in which the payroll fund is calculated and the terms for paying wages are indicated.

2. Accounting for equity, formation of authorized capital, settlements with founders and shareholders on contributions to the authorized capital

The formation of the authorized capital is carried out in order to create an organization and its organizational and legal form.

Organizations are divided into commercial and non-commercial. Commercial companies pursue profit making as their primary activity. Under normal conditions, any commercial organization will be able to start carrying out its activities and implement the tasks assigned to it, if its founders have contributed enough funds to the authorized capital.

Authorized capital is the main source of formation of own funds and funds of the organization and represents the amount of funds invested initially in the organization by its owners or participants in business entities. Therefore, a business company is the collective property of several individuals or legal entities - the founders of this company.

The statutory fund of unitary organizations reflects the amount of funds contributed by the state or municipal body at the time the enterprise was put into operation to carry out its activities.

The statutory fund of joint-stock companies determines the minimum amount of property of this company, which guarantees the interests of its creditors. Each founder must fully contribute to the authorized capital within the period specified in the constituent documents. In this case, the value of the contribution of each founder must be not less than the nominal value of his share.

After the registration of a joint-stock company, the debt of the founders to the company is formed for the amount of the registered authorized capital. To account for settlements on contributions to the authorized capital, account 75 "Settlements with founders" is used, it is active-passive, it serves, on the one hand, for accounting for settlements with founders on contributions to the authorized capital (subaccount 1), and on the other hand, for accounting calculations on accrued income to the founders sub-account 2). The following entry is made for the amount of the registered authorized capital:

Debit of account 75 "Settlements with founders", Credit of account 80 "Authorized capital".

The balance is only debit, reflects the amount of debt on contributions to the authorized capital at the beginning of the month. The loan turnover shows the amount of repaid receivables deposited in the form of cash or material assets.

Making deposits:

Debit of account 51 "Settlement account", Credit of account 75 "Settlements with founders".

Crediting funds of a foreign founder at the rate: Debit of account 52 "Currency account", Credit of account 75 "Settlements with founders".

Settlements for the authorized capital with the founders are carried out in the order journal No. 8. The founders can be both Russian and foreign citizens.

The amount of profit remaining after payment of tax is called undistributed. It, as a rule, passes to the disposal of the owners of the enterprise and is spent at their disposal. Retained earnings are recorded on account 84 "Retained earnings". Analytical accounting for this account is carried out in such a way as to ensure the formation of information on the areas of use of the remaining funds.

LECTURE No. 4. Accounts and double entry

1. Types of accounts, their structure

In the production process, a large number of business transactions are carried out every day that require current reflection, for which special accounting forms are used, which are built on the principle of economic homogeneity.

Accounting account - the main unit of information storage, which, after summarizing all accounting information, is necessary for making management decisions.

accounting accounts - this is a method of current interconnected reflection and grouping of property according to composition and location, according to the sources of its formation, as well as business operations on qualitatively homogeneous grounds, expressed in monetary, natural and labor meters.

For each type of property, liabilities and transactions, separate accounts are opened with their name and digital number (cipher), which correspond to each balance sheet item, for example, 01 "Fixed assets", 04 "Intangible assets", 10 "Materials", 20 "Main production ", 50 "Cashier", 51 "Settlement accounts" 52 "Currency accounts", 75 "Settlements with founders", 99 "Profit and losses", 80 "Authorized capital", etc.

Each account is a two-sided table: the left side of the account is a debit (from Latin "must"), the right side is a credit (from Latin "believes"). For some accounts, a debit means an increase, a credit means a decrease, while for others, on the contrary, a debit means a decrease, and a credit means an increase. Depending on the content, accounting accounts are divided into active, passive and active-passive.

Accounts are active on:

1) economic content - these are those accounts that are intended for accounting for property by availability, composition and location;

2) balance - when accounts (items) are located in the active part of the balance;

3) balance (balance) - if the accounts have a debit balance. Accounts are considered passive for:

1) economic content - when the accounts reflect the accounting of property according to the sources of its formation;

2) balance - if the accounts (items) are located in the passive part of the balance;

3) balances are those accounts that have a credit balance.

In addition to active and passive accounts, active-passive accounts are used in accounting practice, which can have a debit or credit balance at the same time. If one balance is displayed on an active-passive account, then it is effective and shows the final result from opposite operations. For example, on account 99 "Profit and Loss" both profits and losses are reflected, but at the end of the month the final financial result is displayed - profit if the balance is credit) or loss (if the balance is debit). In some cases, in active-passive accounts, the effective balance cannot be withdrawn; this happens when the effective balance distorts the accounting figures. For example, account 76 "Settlements with different debtors and creditors" could replace two accounts: "Settlements with debtors" - an active account and "Settlements with creditors" - a passive account. The need to take into account these calculations on one account is explained by the constant change in mutual settlements, the debtor can become a creditor and vice versa, and it is not advisable to split this account into two separate ones.

Business transactions of current accounting are recorded on the accounts as they accumulate. Each operation can be recorded separately, but if there are many homogeneous operations, then on the basis of primary documents it is legitimate to bring them into accumulative or group statements. This will reduce the number of entries in the accounts.

The structure of active and passive accounts and the procedure for recording transactions in them are regulated by the following rules:

1) for active accounts. At the beginning of the reporting period, accounts are opened that have balances (initial debit balance - SND). Data for entry on accounts is taken from the active part of the balance sheet and recorded on the debit of accounts. This order means: open accounts and record the opening balance. The increase and receipt are reflected in the debit, and the decrease, expenditure and disposal - in the credit of the accounts. At the end of the reporting period, the totals of turnovers for all accounts are summed up: first for debit, and then for credit. In the results of the turnover on the debit of accounts, the amount of the initial balance is not included; this includes only the amounts for operations of the reporting period. The final debit balance (SKD) on active accounts for the reporting period is determined as follows: the total debit turnover is added to the initial debit balance (SND) and the total turnover on the loan is subtracted (Ok). The ending balance can be either debit or zero:

С_cd = C_nd + About_д + About_к.

Thus, for active accounts, debit means increase and credit means decrease;

2) for passive accounts accounts are opened on which the initial balance is recorded on the loan. It is taken from the passive part of the balance in the context of articles for which there are balances. Increases, receipts and receipts are reflected in the credit, and decreases, expenses and disposals are reflected in the debit. At the end of the reporting period, the totals of turnovers are summed up for each account, first for the credit, and then for the debit. The results of the loan turnover do not include the initial balance, but only the amounts of transactions that occur in the reporting period are taken into account. The ending balance (Skp) is defined as follows: to the initial balance (Snk) they add the turnover on the loan (OK) and subtract the turnover on the debit (Od). The ending balance can be either credit or zero:

С_kn = C_nk + About_к - ABOUT_д.

Therefore, for passive accounts, a debit means a decrease, and a credit means an increase.

Understanding the economic content of active and passive accounts is very important for mastering the methods of reflecting business transactions on accounting accounts and monitoring their execution.

Grouping the assets of an economic entity by source of education. Assets of an economic entity is the capital of this entity. The capital is own and attracted. Own capital is divided into two types:

1) created in the course of economic activity (additional, reserve, enterprise funds, retained earnings, reserves of future expenses and payments, targeted financing and receipts).

Extra capital is formed due to the additional contribution of funds by the owners in excess of the registered authorized capital, changes in the value of assets, due to their gratuitous receipt.

Reserve fund (capital) is formed from the profit of the enterprise and is used to cover losses resulting from emergencies, to pay income and dividends in case of insufficient profit.

Enterprise funds: accumulation funds and consumption funds are created from the profit of the enterprise for incentives (bonuses to employees) and for social program activities. Reserves for future expenses and payments are created in order to evenly include in the expenses of the reporting period the costs of vacation pay, the repair of fixed assets, and the payment of bonuses for length of service.

Targeted funding and receipts - these are funds from the state and other organizations used to cover targeted expenses;

2) created for the purpose of investing the owners of the enterprise (authorized capital).

Raised capital is also divided into two types:

1) long-term (credits, loans);

2) short-term (accounts payable, deferred income).

2. Double entry, its purpose

Any business transaction is necessarily characterized by duality and reciprocity. To preserve these properties and control the records of business transactions on accounts in accounting, the double entry method is used.

double entry is a record, as a result of which each business transaction is reflected in the accounting accounts twice: in the debit of one account and simultaneously in the credit of another account interconnected with it for the same amount.

Double entry method determines the existence of such concepts as correspondence of accounts and accounting entries.

Correspondence of invoices - this is the relationship between accounts that occurs with the double entry method, for example, between accounts 50 "Cashier" and 51 "Settlement accounts", or 70 "Settlements with personnel for remuneration" and 50 "Cashier", or 10 "Materials" and 60 " Settlements with suppliers and contractors", etc.

Accounting entry there is nothing more than the registration of correspondence accounts, when an entry is made simultaneously on the debit and credit of accounts for the amount of the business transaction subject to registration.

Double entry is reflected differently depending on the form of accounting. With a memorial form, each operation is recorded in different registers twice: on the debit and on the credit of the account. This record is also called split. With a journal-order form of accounting, a combined entry is used. In this case, the registers are constructed in such a way that, recording the operation once, they reflect it both in debit and in credit of the corresponding accounts. As a result of this, savings in accounting labor are achieved (instead of two entries of the amount, one) and the correspondence of accounts is clearly visible.

In the practice of accounting, in addition to simple ones, there are also complex postings, which are of two kinds. In the first case, when one account is debited and several accounts are credited at the same time. In this case, the amount of credited accounts is equal to the amount of debited accounts.

Accounts of synthetic and analytical accounting, their relationship

In accounting, three types of accounts are used to obtain various information. According to their level of detail, they are divided into synthetic, analytical and sub-accounts.

Synthetic accounts contain generalized indicators about the property, liabilities and operations of the organization for economically homogeneous groups, expressed in monetary terms. Synthetic accounts include: 01 "Fixed assets"; 10 "Materials"; 50 "Cashier"; 51 "Settlement accounts"; 43 "Finished products"; 41 "Goods"; 70 "Calculations with personnel for payment of the pile"; 80 "Authorized capital", etc.

Analytical accounts detail the content of synthetic accounts, reflecting data on certain types of property, liabilities and operations, expressed in natural, monetary and labor meters. In particular, on account 41 "Goods" you should know not only the total number of goods, but also specifically the presence and location of each type of product or group of goods, and on account 60 "Settlements with suppliers and contractors" - not only the total debt, but also the specific debt for each supplier separately.

Sub-accounts (synthetic account of the II order), being intermediate accounts between synthetic and analytical, are intended for additional grouping of analytical accounts within this synthetic account. They are accounted for in physical and monetary terms. Several analytical accounts make up one sub-account, and several sub-accounts make up one synthetic account.

In accordance with the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", synthetic and analytical accounting is used in accounting.

Synthetic accounting - accounting of generalized accounting data on the types of property, liabilities and business transactions for certain economic characteristics, which is maintained on synthetic accounting accounts.

Analytical accounting - accounting, which is maintained in personal and other analytical accounts of accounting, grouping detailed information about property, liabilities and business transactions within each synthetic account.

Synthetic and analytical accounting are organized so that their indicators control each other and eventually coincide, which is why records are kept in parallel; entries in the accounts of analytical accounting are made on the basis of the same documents as entries in the accounts of synthetic accounting, but with greater detail.

There is an inextricable relationship between synthetic and analytical accounts. It is expressed in the following equalities:

1) the opening balance for all analytical accounts opened on this synthetic account is equal to the opening balance of the synthetic account:

ΣC_on = C_ns;

2) the turnover on all analytical accounts opened on this synthetic account must be equal to the turnover of the synthetic account:

ΣO_a = OR_c

3) the ending balance of all analytical accounts opened on this synthetic account is equal to the ending balance of the synthetic account:

ΣC_ka = C_ka

The relationship between accounts and balance in accounting is manifested as follows. On the basis of these balance sheet items, active and passive accounts are opened, the names of which basically coincide with the balance sheet items. Thus, the asset article "Intangible assets" corresponds to account 04 "Intangible assets"; the liability article of the balance sheet "Additional capital" - account 83 "Additional capital", etc. Sometimes several accounts are presented in the balance sheet as one article. For example, the balance sheet item "Stocks" includes several groups of accounts (10, 11, 15, 16, 20, 21, 41, 43, etc.). At the same time, there are accounts that are reflected in the balance sheet under two items. For example, account 76 "Settlements with various debtors and creditors" in the asset balance is included in the article "Other debtors", and in the liability - in the article "Other creditors". The sums of the balances for the corresponding balance sheet items are the initial balances of the opened synthetic accounts. The total amount of debit balances of synthetic accounts corresponds to the total amount of credit balances, since these totals are something other than the totals of the asset and liability of the balance sheet. Based on the final balances of synthetic accounts, a new balance is drawn up for the first day of the next reporting period (month, quarter and year).

It should be noted that there is a difference between the accounting accounts and the balance sheet, which consists in the fact that the accounting accounts reflect current business transactions and total data for reporting periods in natural, monetary and labor indicators, and the balance sheet reflects only total data at the beginning and end. reporting period in monetary terms. In the current accounting, accounts are presented that are not in the balance sheet, since they are closed before the balance sheet is drawn up - this is account 26 "General expenses", 25 "General production expenses", 44 "Sales expenses", 90 "Sales", 91 "Other income and expenses", etc. Not reflected in the balance sheet and off-balance accounts.

3. Classification of accounts

Classification of accounts by economic content

Grouping accounts by economic content answers one main question: "What is taken into account on this account?". Classification of accounts by economic content is presented in the following table.

Summarizing current accounting data

One of the ways to summarize current accounting data are turnover sheets. In practice, the turnover sheet for synthetic accounts is called the turnover balance. The turnover sheet has a number of disadvantages:

1) there is no way to trace where the values ​​came from and where they are directed, i.e. their movement;

2) it is impossible to establish how the property of the enterprise and the sources of its formation increase or decrease. Analytical accounting uses two main forms

turnover sheets:

1) quantitative-sum;

2) contract or sum.

Recording business transactions with a strict sequence is called chronological record. Determining the type of wiring:

1) if it is clear from the content of the document that there is a fact of receiving funds from the outside (the founder has contributed, a loan has been received from the bank, funds have been temporarily borrowed from creditors, materials have been received from suppliers, works or services have been accepted, debts have arisen on funds or the budget with mandatory deductions) , means the first type of posting: the debit of the active account and the credit of the passive account are involved;

2) if it is clear from the content of the document that there is a fact of the return of previously received funds, regardless of whom, or a payment was made on debts (the founder left, the loan was returned to the bank, borrowed funds were returned to creditors, taxes were transferred, etc.), - this is the second type postings - the credit of the active account and the debit of the passive account are involved;

3) if it is clear from the content of the document that there is a fact of moving any funds from one accountable person or storage location to another (from warehouse to warehouse, to production or to the buyer, from the cash register to the account or vice versa, and similar operations), this is the third type of posting : debit of the active account and credit of the active account;

4) if it is clear from the content of the document that there is a fact of transfer of funds from one owner to another or transfer from one fund to another (profit is distributed to the reserve, for the development of production and other purposes, the transfer of a share of one founder to another, the transfer of urgent loans to overdue, etc. .), is the fourth type of posting: debit of the passive account and credit of the passive account.

Rule:

Active group - investment rule (funds are invested).

Passive group - preparation for investment (sources of funds, funds, reserves, income).

Active-passive group - calculations can be both profitable and expenditure, i.e. active and passive meaning.

Classification of accounting accounts by structure

inventory accounts - these are accounts that are used to account for property on a certain date, are determined using inventory (01 "Fixed assets", 10 "Materials", 50 "Cashier", 51 "Settlement account", etc.).

Stock accounts are used to account for their own sources of formation of property. They are always passive, they include the following accounts: 85 "Authorized capital", 86 "Reserve capital", 87 "Additional capital", 80 "Profits and losses", 89 "Reserves for future expenses and payments".

Accounts for accounting settlements reflect the formation and movement of receivables (active). Such accounts include account 71 "Settlements with accountable persons", the opening balance of this account reflects the amount of outstanding receivables, for debit - the formation or increase in debt, for credit - repayment or write-off of debt, the final balance - the presence (balance) of debt at the end of the period .

Passive accounts for accounting for settlements are used to account for the formation and movement of accounts payable, they include: 60 "Settlements with suppliers and contractors", 68 "Settlements with the budget", 90 "Short-term bank loans".

Active-passive accounts for accounting for settlements are used in accounting to reflect mutual settlements of this enterprise with others. Such accounts include account 78 "Settlements with subsidiaries (dependent) enterprises", the opening balance of this account for the asset reflects the outstanding receivables, for the debit - the formation or increase in receivables, repayment of accounts payable, the closing balance for the asset - the amount (balance) outstanding accounts receivable, opening balance on a loan - the amount of outstanding accounts payable, on a loan - repayment of accounts receivable, increase in accounts payable, closing balance on a loan - the amount (balance) of outstanding accounts payable.

Active-passive accounts for accounting for settlements always have one debit or credit balance. The only exception is account 76 "Settlements with different debtors and creditors", this account can simultaneously have two balances, since it reflects different debtors and creditors.

The debt of some enterprises cannot be repaid by other enterprises. The balance in these accounts is called deployed, since the final balance can be both debit and credit.

Regulating accounts They have no independent meaning and are used together with the main account, and if the main account is active, then the additional account will be active and vice versa.

Counter-additional accounts may increase or decrease the value of objects reflected in the main accounts.

Operating accounts are designed to account for costs and calculate the cost of products (works or services).

Calculation accounts always active, used to record costs and determine the cost of production.

Comparing Accounts are used to identify the results of the sale of products (works or services).

Budgetary distribution accounts are intended for the distribution of expenses for adjacent reporting periods. With the help of this group of accounts, fluctuations in the cost of production for reporting periods are eliminated. Accounts of this group can be both active and passive.

Financial Performance Accounts are designed to identify the result in financial and economic activities.

Chart of accounts - this is a systematized list of accounts that is used in practice, approved by the Ministry of Finance.

The chart of accounts contains a two-digit code of synthetic accounts, recorded on the left side of the chart. Sub-accounts for synthetic accounts are on the right side of the plan.

There are 9 sections in the chart of accounts. For ease of use, all accounts are summarized in sections in accordance with their grouping by economic content. The number of accounts used in practice is determined by the needs of reporting. Off-balance accounts have a three-digit code.

LECTURE No. 5. Accounting for cash and settlements

1. Accounting for settlements with accountable persons

Accountable persons - employees of the enterprise receiving cash advances for the implementation of business expenses and for expenses on the occasion of business trips. The procedure for conducting cash transactions determines the procedure for issuing money for a report. Issuance is made in the presence of a cash desk and without a cash desk, a check is issued from the cash desk of the bank.

Accountable amounts for household expenses are issued in the amount of a 2-day need for no more than 3 days. If outside the location of the enterprise - in the amount of a 10-day requirement up to 15 days. For business trips: for the cost of travel there and back, per diems and expenses for renting a dwelling.

If the travel worker is temporarily unable to work, then he is reimbursed for the rental of living quarters, except for those cases when the worker was in a hospital, and daily allowances are paid for the entire time until he could continue the assignment and return, but not more than 2 months.

Temporary disability and inability to return must be documented. The period of the business trip does not include days of temporary disability. The employee is reimbursed for the services of pre-purchasing tickets, the use of a bed, the insurance fee, the costs of booking accommodation, the use of public transport (except taxis), if they are outside the destination only on the basis of documents.

The day of departure is the day of departure of the vehicle from the place of permanent work, and the day of arrival is the day the vehicle arrives at the place of work. When leaving to a place before 24 hours is the current day, after 0 hours - the next day.

If the destination is outside the city limits, the time of arrival to the station is taken into account. The mode of work and rest is determined by the enterprise that sent him. Instead of days of rest not used during a business trip, other days are not provided. If an employee goes on a business trip on the order of the administration on a day off, then he is given another day of rest in accordance with the established procedure.

Advances received are allowed to be used by accountable persons only for the purposes for which they were issued. Within 30 days after returning from a business trip, accountable persons are required to submit an advance report on the amounts spent.

Settlements with accountable persons are recorded on the active-passive account 71 "Settlements with accountable persons". The issuance of cash is issued to the accountable person on the basis of a memo, which must indicate: the purpose of the expenditure, the timing and the amount required for this. The memo must be signed by the head of the enterprise, and only after that the accountant can issue an expenditure cash warrant for this amount, and the cashier can issue the accountable amount.

The accountable person must submit an advance report with supporting documents (sales receipts) to the accounting department of the enterprise on the fact of acquiring items for administrative and economic needs within the prescribed period. The accountable person returns the balance of the unused amount to the cash desk of the enterprise according to the incoming cash order.

The head of the enterprise can send an accountable person on a business trip (for example, on a trip for a certain period to another region or city to fulfill any instructions of the head).

When sending an accountable person on a business trip within the Russian Federation, a business trip certificate is issued in the accounting department of the enterprise, which must contain the following necessary details:

1) last name, first name, patronymic of the accountable person;

2) the destination of the business trip;

3) the name of the enterprise where the accountable person is sent;

4) the purpose of the business trip;

5) the term of the business trip.

The travel certificate must be signed by the head of the enterprise. The current legislation provides for the following guarantees and compensation payments for business trips:

1) preservation of the place of work (position) and average earnings for the seconded employee during the entire time of the business trip;

2) payment of per diems for the time spent on a business trip;

3) payment of travel expenses to the destination and back;

4) payment of expenses for renting a dwelling. In accounting, transactions with accountable persons are reflected in the following entries:

1) an advance payment for travel expenses has been issued:

Debit of account 71 "Settlements with accountable persons", Credit of account 50 "Cashier";

2) reflects the costs of renting a dwelling (excluding VAT):

Debit of account 44 "Expenses for sale", Credit of account 71 "Settlements with accountable persons";

3) the amount of VAT paid for renting a dwelling is taken into account:

Debit account 19 "Value added tax on acquired values",

Credit of account 71 "Settlements with accountable persons";

4) return of the unused amount to the cash desk from the accountable person:

Debit account 50 "Cashier",

Credit of account 71 "Settlements with accountable persons".

The advance report is accompanied by completed documents confirming the expenditure of accountable amounts; for business trips, a completed travel certificate is attached, etc.

In the accounting department, advance reports are checked and the amounts subject to approval by the management of the enterprise are determined.

For the amounts issued under the report, an entry is made:

Debit of account 71 "Settlements with accountable persons", Credit of account 50 "Cashier".

The following entries are made for the amounts spent, accepted and approved according to expense reports:

Debit of accounts 25 "General production expenses", 26 "General expenses", 10 "Materials",

Credit of account 71 "Settlements with accountable persons".

Unspent amounts are returned to the cash desk of the enterprise:

Debit of account 50 "Cashier", Credit of account 71 "Settlements with accountable persons".

For business trips abroad, the issuance of an advance payment in foreign currency is reflected in the accounting as follows:

Debit of account 71 "Settlements with accountable persons", Credit of account 50 "Cashier".

Accountable amounts not returned by employees within the established time limits are written off as follows: Debit 94 "Shortages and losses from damage to valuables", Credit 71 "Settlements with accountable persons".

If these amounts can be deducted from the salary, then an entry is made:

Debit 70 "Settlements with personnel for wages", Credit 94 "Shortages and losses from damage to valuables."

If they cannot be held:

Debit 73 "Settlements with personnel for other operations",

Loan 94 "Shortages and losses from damage to valuables."

Analytical accounting is maintained for each advance issue. Issuance of new advances can be only with a full report on the previous advance. Transferring the advance to another person is not allowed.

2. Accounting for settlements with buyers and customers

Settlements with buyers and customers from suppliers - cost recovery and implementation, obtaining a certain income. The procedure for accounting for settlements with customers depends on the chosen method of accounting for sales. If on payment (cash method) - the buyers' debt is recorded on account 45 "Goods shipped" at the actual production cost:

Debit of account 45 "Goods shipped", Credit of account 43 "Finished products" - Products shipped. Upon receipt of payment:

1) Debit of account 51 "Settlement account", Credit of account 90 "Sales";

2) Debit account 90 "Sales", Credit account 45 "Goods shipped" - written off sold products at production cost;

3) Debit account 90 "Sales", Credit account 68 "Calculations on taxes and fees" - for the amount of VAT.

Indebtedness of buyers that has expired within the established period of fulfillment of obligations is written off from account 45 "Goods shipped" at the loss of the enterprise, not including the reduction of taxable profit. Buyers' debt written off at a loss is taken to an off-balance account 007 and is accounted for within 5 years. When paying the debt, the amount is reflected as a financial result and is included in taxable income. If the sale is accounted for by shipment, then the account is kept on the active account 62, on which the buyers' debt is reflected at the cost of the sale (sales price).

Several sub-accounts can be opened in accounting registers:

1) settlements in the order of collection;

2) settlements in the order of planned payments, etc.

On the sub-account "Settlements in the order of collection" settlements are taken into account on the documents presented and accepted by the bank for payment on shipment. The second sub-account takes into account settlements that are systematic and do not end with the payment of one settlement document. On the third sub-account, settlements on bills are taken into account. The following entries are made in the accounts:

1) Debit account 62 "Settlements with buyers and customers", Credit account 90 "Sales" - products are shipped and an invoice is presented to the buyer;

2) Debit account 90 "Sales", Credit account 43 "Finished products" - written off sold products at production cost;

3) Debit account 90 "Sales", Credit account 68 "Calculations on taxes and fees" - for the amount of VAT.

When paying off the debt, account 62 "Settlements with buyers and customers" is credited.

Analytical accounting on account 62 "Settlements with buyers and customers" is carried out for each presented settlement document, and when planning payments in the context of buyers and customers.

Under the accrual basis of sales accounting, entities are allowed to create allowances for doubtful payments from profits, while taxable profits are reduced.

Unclaimed receivables after the expiration of the limitation period are written off as a reduction in reserves for doubtful debts:

The written-off debt is taken to account 007 and recorded there for 5 years. If the debt is repaid, the amount received is credited to profit as non-operating income.

Advance payments

Advance payments - a certain system of financial relationships associated with the issuance and receipt of advances for the supply of valuables, performance of work, payment for products and work performed for the customer or acceptance on partial readiness. The terms of the contract may provide for an advance payment in a certain amount. At the same time, the organization provides separate accounting for each advance payment received. Recording is made:

Debit of account 51 "Settlement account", Credit of account 62 "Settlements with buyers and customers".

Upon receipt of an advance from it, a value-added tax is necessarily charged to the budget and is recorded in the accounting records as follows:

Debit of account 62 "Settlements with buyers and customers", Credit of account 68 "Calculations on taxes and fees". Claim settlements

Claims are made in writing, where the applicant's requirement, amount, references to legislation are indicated, relevant documents and certified copies are attached to it. Claims are considered within 30 days from the date of receipt. The answer is given in writing. If the claim is fully or partially satisfied, the response shall indicate the recognized amount, the number and date of the payment order for the transferred amount. In case of full or partial refusal, it is necessary to make a reference to the legislation. The bearer has the right to file a lawsuit in court if the claim is refused or if a response is not received within the prescribed period. You can put forward a demand for the recognition of the contract as invalid, for its termination, etc. The answer must be given within 10 days, unless otherwise provided by law. Accounting for settlements on claims is kept on account 76 sub-account 2 "Calculations on claims".

The organization may file a claim with the supplier (contractor) if:

1) the supplier has not complied with contractual obligations;

2) a shortage of valuables received from him was revealed;

3) arithmetic errors were found in the documents of the supplier (contractor) for the delivered goods (works, services).

In the first case, the contract usually provides for the collection of penalties, fines or penalties from the supplier. In accounting, they are reflected in the posting:

Debit account 76-2 "Calculations on claims",

Credit of account 91-1 "Other income" - accrued penalties, fines, forfeits imposed on the supplier (contractor) and recognized by him or awarded by the court.

When the buyer, upon acceptance of the valuables received from the supplier, revealed their shortage or damage, the following entries are made in his account:

Debit of account 94 "Shortages and losses from damage to valuables", Credit of account 60 "Settlements with suppliers and contractors" - shortage (damage) of valuables is reflected within the limits stipulated by the contract;

Debit account 76-2 "Calculations on claims",

Credit of account 60 "Settlements with suppliers and contractors" - reflects the shortage (damage) of valuables in excess of the amounts provided for by the contract.

If the court refuses to recover the amounts of losses from suppliers or transport organizations, the shortage is written off as follows:

Debit of account 94 "Shortages and losses from damage to valuables", Credit of account 76-2 "Calculations on claims" - the shortfall (damage) of valuables in excess of the amounts stipulated by the contract was written off.

Settlements by payment requests-orders

A payment order is an order of the account holder (payer) to the bank serving him, drawn up by a settlement document, to transfer a certain amount of money to the account of the recipient of funds opened in this or another bank. The payment order is executed by the bank within the period provided for by law, or within a shorter period established by the bank account agreement or determined by the business practices used in banking practice. Payment orders can be made:

1) transfer of funds for goods supplied, work performed, services rendered;

2) transfer of funds to the budgets of all levels and extra-budgetary funds;

3) transfer of funds for the purpose of repayment/placement of credits (loans)/deposits and payment of interest on them;

4) transfer of funds for other purposes provided for by law or the contract.

In accordance with the terms of the main agreement, payment orders can be used for advance payment for goods, works, services or for making periodic payments.

The payment order is drawn up on the form 0401060. Payment orders are accepted by the bank regardless of the availability of funds in the payer's account. When paying a payment order on all copies of the settlement document, in the field "Debited from the payer's account" the date of debiting the funds from the payer's account (in case of partial payment - the date of the last payment) is entered, in the field "Bank notes" the stamp of the bank and the signature of the responsible executor are affixed.

The bank is obliged to inform the payer at his request about the execution of the payment order no later than the next working day after the payer's application to the bank, unless another period is provided by the bank account agreement. The procedure for informing the payer is determined by the bank account agreement.

Letters of credit

The payer issues a letter of credit order from the buyer's bank to the supplier's bank to pay invoices on the terms specified in the buyer's application.

A distinctive feature is that the payment is made immediately after the shipment. The supplier submits to the bank all the relevant documents confirming the shipment, performance of services and works and receives the appropriate amount.

This eliminates the possibility of delay and ensures its timeliness. The letter of credit is issued for a period under the supply agreement, and each is intended for settlements with only one supplier.

A letter of credit can be opened at the expense of own funds or loans.

3. Accounting for settlements with suppliers and contractors

Suppliers include enterprises that supply materials, goods, services or works, and contractors - enterprises that carry out construction work. Settlements with them are usually carried out after the shipment of materials, goods, etc., or simultaneously with these operations. The form of payment is established in the agreement (contract).

Due to massive non-payments, deliveries are currently made on the terms of advance payment without the consent of the enterprise to pay claims for energy carriers and use of communications without acceptance.

Accounting for settlements is kept on passive account 60 "Settlements with suppliers and contractors". All operations on settlements for the acquisition of material assets are carried out on this account, regardless of the time of payment of the presented invoice.

On the presented invoices, the buyer makes entries:

1) Debit of account 10 "Materials" (and other accounts for accounting for material assets),

Credit of account 60 "Settlements with suppliers and customers";

2) Debit account 19 "Value added tax on acquired values",

Account credit 60 "Settlements with suppliers and customers" - for the amount of VAT.

Services for the delivery and processing of materials by third parties make entries similar to the purchase of valuables.

When delivering material assets for which documents have not been received, it is necessary to check whether the valuables are listed as paid, but are in transit or taken out of the warehouse, and whether the amount is listed as a receivable.

After the materials have been checked, they are accounted for as unbilled deliveries:

Debit account 10 "Materials", 15 "Procurement and acquisition of material assets",

Account credit 60 "Settlements with suppliers and customers" - at the prices stipulated in the contract.

Upon receipt of settlement documents, this entry is reversed and a new entry is made. Debt repayment is reflected in the debit of account 60 and in the credit of the account in accordance with the payment.

The amount of debt secured by bills of exchange is not debited from account 60, but is accounted for separately in the analytical context. Analytical accounting on account 60 is maintained for each submitted settlement document, and when calculating planned payments - in the context of each supplier and contractor. The construction of analytical accounting should provide the possibility of acquiring the necessary information on various suppliers, on accepted settlement documents, the due date of which has not come, on settlement documents that have not been paid on time, on deliveries that have not been invoiced, on bills of exchange, the due date of which has not come, on bills of exchange that have not been paid in term, on a commercial loan. These data are necessary when drawing up a balance sheet. In the journal-order form of accounting, settlements with suppliers and contractors are recorded in the journal-order No. 1, which is maintained on the credit of account 60 in a positional way for each settlement document. Analytical accounting of settlements with suppliers and contractors in the course of settlements in the order of planned payments is carried out in a special statement No. 5, the data of which with the total results in the context of corresponding accounts at the end of the month are transferred to journal-order No. 6.

4. Accounting for social insurance and security payments

To create special funds, appropriate deductions for social needs are made, which are included in the costs of production or circulation. Temporary disability benefits, sanatorium treatment are provided by contributions to the social insurance fund. Contributions are made to the Pension Fund. To provide citizens with equal opportunities to receive medical care - to the compulsory medical insurance fund. To provide temporarily unemployed - to the employment fund.

For these purposes, account 69 "Calculations for social insurance and security" is used.

When calculating, an entry is made:

Debit of account 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses",

Credit of account 69 "Calculations on social insurance". The use of funds from the fund is reflected as follows: Debit of account 69 "Calculations for social insurance", Credit of account 70 "Calculations with personnel for wages". Pension payments

Deductions are made in the Pension Fund of the Russian Federation. Tariff: for employers - 28% of the accrued salary fund, for employers in agriculture - 20,6% of the fund, for citizens engaged in private practice - 28%, for peasants, farms - 20,6%, but if they use hired labor, then insurance premiums are 28% of the payments accrued in favor of employees.

Public organizations of the disabled, as well as organizations whose authorized capital consists entirely of contributions from the disabled and their number in the total number of staff - more than 50% are exempted from paying contributions. If they are less than 50%, then the benefit applies only to payments to people with disabilities.

On account 69 "Calculations for social insurance", sub-account 3, medical insurance is taken into account.

When calculating, the following entry is made:

Debit of account 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses", 44 "Sales expenses",

Credit of account 69 "Calculations on social insurance".

When funds are allocated:

Debit account 69 "Calculations for social insurance", Credit account 51 "Settlement account".

When paying fees:

Debit of account 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses", 44 "Expenses for sale", Credit of account 69 "Calculations for social insurance", sub-account 4 "Calculations for the employment fund ".

When transferring funds:

Debit of account 69 "Calculations on social insurance", sub-account 4 "Calculations on the employment fund", Credit of account 51 "Settlement account".

5. Payroll calculations

Calculations for wages are kept on account 70. On the credit of this account, the accrued salary is kept, and on the debit - deductions from the salary and its issuance. The balance means the company's debt to employees. For the amount of wages accrued for hours worked, depending on the place of employment:

Debit of account 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses", 44 "Sales expenses", 43 "Finished products", 44 "Sales expenses", Account credit 70 " Settlements with personnel on remuneration.

If reservation is not allowed, then:

Debit of account 20 "Main production", 23 "Auxiliary production",

Credit of account 70 "Calculations with personnel for wages".

If seniority payments are made, then:

1) if reserved - at the expense of the reserve;

2) if not, at the expense of the consumption fund.

From the wages of the enterprise withhold:

1) income tax:

Debit account 70 "Calculations with personnel for wages", Credit account 68 "Calculations on taxes and fees";

2) deductions on writ of execution:

Debit of account 70 "Settlements with personnel for wages", Credit of account 76 "Settlements with various debtors and creditors";

3) deductions for marriage:

Debit account 70 "Settlements with personnel for wages", Credit account 28 "Marriage in production."

The remaining wages are issued to employees and recorded in the accounting as follows:

Debit account 70 "Settlements with personnel for wages", Credit account 50 "Cashier".

Deductions of 1% from wages to the Pension Fund are reflected as follows:

Debit of account 70 "Calculations with personnel for wages", Credit of account 69 "Calculations for social insurance and security", sub-account 2 "Calculations for pensions".

6. Accounting for cash transactions

Cash transactions - these are operations related to the receipt, storage and expenditure of various funds received by the cash desk of the organization from the servicing bank. The receipt of funds to the cash desk from the current account in accounting is reflected in the following entry:

Debit of account 50 "Cashier", Credit of account 51 "Settlement account".

Primary documents:

1) an incoming cash order (for processing the operation of receiving cash at the cash desk for any reason from one person);

2) an account cash warrant (for processing the issuance of cash from the cash desk to one person for any needs);

3) cash book;

4) payroll;

5) register of receipt and expenditure cash orders;

6) a book of accounting for money received and issued by the cashier, reporting to public distributors of wages and operations to cashiers.

Incoming cash orders and receipts for them, as well as outgoing cash orders must be filled out without blots, clearly and clearly. The book of the cashier-operator must be numbered, laced and sealed with the signatures of the chief accountant and the head of the enterprise. The seal of the organization must be on each cash document.

The maximum amount that can be in the cash register is determined by the limit. The limit is set centrally.

All facts of receipt and issue of cash at the cash desk are recorded in the cash book (standard form). It must be numbered, laced, sealed with a wax seal and certified by the signatures of the director and chief accountant. Entries in it are kept in 2 copies under carbon paper. The second copy (tear-off) is the cashier's report, it is transferred to the accounting department with receipts and expenditures every day at the end of the working day.

Accounting for current account transactions

The bank makes acceptance, issuance and non-cash transfers according to documents of a specific form. Main documents:

1) for cash payments:

a) cash check;

b) an announcement for a cash contribution;

2) for non-cash payments:

a) acceptance form (consent to payment) of settlements (settlements by payment requests; valid for 10 days to the bank);

b) settlements by payment orders;

c) a letter of credit form of payment (an application for a letter of credit), this is the transfer, on behalf of the enterprise, of an advance payment to the bank for payment upon presentation of shipping documents by the supplier to his bank;

d) application for refusal of acceptance;

e) collection payment order - for direct debiting of funds from the company's account in cases established by law;

f) memorial bank order - serves to debit or credit non-cash funds to the company's account by order of the servicing bank.

The main form of non-cash payments is acceptance (calculation by payment requests). The supplier, through the mediation of the bank, receives money from the payer on the basis of settlement documents.

Collection - an instruction to the bank to receive the amount from the buyer.

Acceptance - there are different types of acceptance (preliminary, subsequent, etc.). If within 3 days the payer has not declared a refusal to accept, the payment request is considered accepted, but the refusal must be documented justified.

Notification - official bank notification of the settlement transaction (on the transfer of funds from the payer's account to the supplier's account).

Typical operations for the receipt and expenditure of cash:

1) receiving cash from the bank:

Debit of account 50 "Cashier", Credit of account 51 "Settlement account";

2) contribution by the accountable person of the balance of unused monetary amounts:

Debit account 50 "Cashier",

Credit of account 71 "Settlements with accountable persons";

3) repayment of the buyer's debt for goods, works, services:

Debit account 50 "Cashier",

Credit of account 62 "Settlements with buyers and customers";

4) repayment of debts for shortages and theft:

Debit account 50 "Cashier",

Credit of account 73 "Settlements with personnel on other operations";

5) capitalization of the surplus identified as a result of the inventory (audit) of the cash desk:

Debit of account 50 "Cashier", Credit of account 91 "Other income and expenses";

6) receipt from the bank of cash in foreign currency:

Debit of account 50 "Cashier", Credit of account 52 "Currency account";

7) contribution by the accountable person of the balance of unused funds:

Debit account 50 "Cashier",

Credit of account 71 "Settlements with accountable persons";

8) reflection of payments to employees from the cash desk (wages, social benefits, income from participation in the authorized capital, etc.):

Debit account 70 "Settlements with personnel for wages", Credit account 50 "Cashier".

LECTURE No. 6. Accounting for labor and wages

1. Forms and systems of remuneration

Accounting for labor and wages is a complex and very time-consuming accounting task.

The right to work is enshrined in the Constitution of the Russian Federation in Art. 37, which stipulates that every citizen has the right to freely dispose of his abilities to work.

Labor relations of all employees are regulated by the Labor Code of the Russian Federation.

Wages under labor agreements. In accordance with Art. 15 of the Labor Code of the Russian Federation, labor relations are relations based on an agreement between an employee and an employer on the personal performance by an employee of a labor function (work in a certain specialty, qualification or position) for a fee, the employee's subordination to the rules of internal labor regulations while ensuring that the employer provides working conditions stipulated by labor legislation, collective agreement, agreements, labor contract.

The basis of labor relations is an employment contract (contract) concluded in writing. The labor income of each worker is not limited to the maximum size. The minimum monthly wage is set by the government and is widely used in the calculation of tariff rates, official salaries, and the imposition of fines.

Currently, among the most important tasks of accounting for labor and wages are:

1) in a timely manner, within the established time limits, make settlements with personnel for remuneration;

2) timely and correctly attribute the amount of accrued wages and taxes to the cost of production;

3) collect and group indicators on labor and wages for the purposes of operational management and tax calculations.

According to article 20 of the Labor Code of the Russian Federation, the parties to labor relations are the employee and the employer.

Employee - an individual who has entered into an employment relationship with the employer.

Employer - an individual or a legal entity (organization) that has entered into an employment relationship with an employee. In cases established by federal laws, another entity entitled to conclude employment contracts may act as an employer.

The rights and obligations of the employer in labor relations are exercised by: an individual who is an employer; management bodies of a legal entity (organization) or persons authorized by them in the manner prescribed by laws, other regulatory legal acts, constituent documents of a legal entity (organization) and local regulations.

For the obligations of institutions financed in whole or in part by the owner (founder) arising from labor relations, the owner (founder) bears additional responsibility in accordance with the procedure established by law.

Labor relations may arise between an employee and an employer on the basis of a collective agreement. In accordance with Art. 41 of the Labor Code of the Russian Federation, the content and structure of the collective agreement are determined by the parties.

The collective agreement may include mutual obligations of employees and the employer on the following issues:

1) forms, systems and amounts of remuneration;

2) payment of allowances, compensations;

3) a mechanism for regulating wages, taking into account price increases, inflation rates, and the achievement of indicators determined by the collective agreement;

4) employment, retraining, conditions for the release of workers;

5) working time and rest time, including issues of granting and duration of holidays;

6) improvement of working conditions and labor protection of workers, including women and youth;

7) observance of the interests of employees during the privatization of an organization, departmental housing;

8) environmental safety and health protection of workers at work;

9) guarantees and benefits for employees who combine work with education;

10) health improvement and recreation of employees and members of their families;

11) control over the implementation of the collective agreement, the procedure for making changes and additions to it, the responsibility of the parties, ensuring normal conditions for the activities of employee representatives;

12) refusal to strike when the relevant conditions of the collective agreement are met;

13) other issues determined by the parties.

The collective agreement, taking into account the financial and economic situation of the employer, may establish benefits and benefits for employees, working conditions that are more favorable than those established by laws, other regulatory legal acts, agreements.

The collective agreement shall include normative provisions, if the laws and other normative legal acts contain a direct instruction on the obligatory fixing of these provisions in the collective agreement.

Payment for night hours. The time of night work is the time from 22:6 pm to 40:XNUMX am. It is fixed in the report card with the total amount for the month. All work at night is documented and calculated in a certain (increased) amount. This increased amount cannot be lower than XNUMX% of the tariff rate.

According to Art. 96 of the Labor Code of the Russian Federation, the following are not allowed to work at night: pregnant women; employees under the age of 18, with the exception of persons involved in the creation and (or) performance of works of art, and other categories of employees in accordance with this Code and other federal laws. Women with children under the age of 3, disabled people, employees with disabled children, as well as employees caring for sick members of their families in accordance with a medical report, mothers and fathers raising children under the age of 5 years old, as well as guardians of children of this age, may be involved in night work only with their written consent and provided that such work is not prohibited to them for health reasons in accordance with a medical report. At the same time, these employees must be informed in writing of their right to refuse to work at night.

Pay for overtime hours. Overtime is work that is carried out by employees after the main shift. Overtime work is allowed in exceptional cases with the permission of the head of the enterprise.

In accordance with Art. 99 of the Labor Code of the Russian Federation, involvement in overtime work is carried out by the employer with the written consent of the employee in the following cases:

1) in the performance of work necessary for the defense of the country, as well as to prevent a production accident or eliminate the consequences of a production accident or natural disaster;

2) when performing socially necessary work on water supply, gas supply, heating, lighting, sewerage, transport, communications - to eliminate unforeseen circumstances that disrupt their normal functioning;

3) if necessary, perform (finish) the work that has been started, which, due to an unforeseen delay due to the technical conditions of production, could not be performed (completed) during the normal number of working hours, if the failure to perform (non-completion) of this work may entail damage or destruction of the employer's property, state or municipal property or endanger the life and health of people;

4) in the performance of temporary work on the repair and restoration of mechanisms or structures in cases where their failure may cause the termination of work for a significant number of employees;

5) to continue work in the absence of a replacement employee, if the work does not allow a break. In these cases, the employer is obliged to immediately take measures to replace the shift with another employee.

In other cases, involvement in overtime work is allowed with the written consent of the employee and taking into account the opinion of the elected trade union body of this organization.

It is not allowed to involve pregnant women, employees under the age of 18, and other categories of employees in overtime work in accordance with federal law. The involvement of disabled people, women with children under the age of 3 years, to overtime work is allowed with their written consent and provided that such work is not prohibited to them for health reasons in accordance with a medical report. At the same time, disabled people, women with children under the age of 3 years, must be familiarized in writing with their right to refuse overtime work.

Overtime work must not exceed 4 hours for each employee for 2 consecutive days and 120 hours per year.

The employer is obliged to ensure that overtime work performed by each employee is accurately recorded.

Payment for products that turned out to be defective. A complete defect due to the fault of an employee is not paid to him in full, and a partial defect is paid depending on the degree of suitability of the manufactured products at reduced prices or at cost.

Marriage that arose through no fault of the employee is paid at reduced rates. Marriage that occurred not through the fault of the employee, but due to a hidden defect in the processed material (raw materials), is paid to the employee on an equal basis with good products.

Downtime payment. Downtime due to the fault of the employee is not subject to payment. Downtime through no fault of the employee, if he warned the administration about the beginning of downtime, is paid at the rate of not less than 2/3 of the tariff rate of the category or salary established for the employee.

Compensation for work in combination of professions. If an employee, along with the main job stipulated by the employment contract, performs additional work in another profession or the duties of a temporarily absent employee without being released from his main job, then he is paid extra for combining professions or performing the duties of a temporarily absent employee.

The amount of these surcharges is established by the administration by agreement of the parties.

Remuneration of labor during the development of production (new types of products). For the period of mastering a new production (product), employees may be paid an additional payment up to the previous average earnings in the manner and on the terms determined by the collective agreement.

Compensation for part-time work. In addition to the main work, many employees perform additional work (combining) in the same organization. When combining professions, it is necessary to draw up an employment agreement, which specifies the duration of the combined profession and, accordingly, payment for it. The amount of payment is established by the administration (head) of the enterprise.

Holiday pay and severance pay. The right to leave arises for employees six calendar months after joining the organization. Leave must be provided to employees annually within the period provided for by the vacation schedule approved by the enterprise. In exceptional cases and with the consent of the employee, the transfer of his established leave to the next calendar year is allowed. At present, at many enterprises, the vacation schedule differs markedly from the vacation schedules of enterprises twenty years ago, since many employees are on vacation not for a month, but for less than 1-3 weeks.

2. Classification and accounting of the personnel of the enterprise, accounting for the use of working time

At large and medium-sized enterprises, the personnel department is engaged in the development and calculation of all necessary indicators in the field of labor and wages.

The staff is divided into:

1) permanent staff - employees hired without specifying a period;

2) seasonal personnel - employees hired for the period of seasonal work;

3) temporary staff - employees hired for a period not exceeding 2 months.

In accordance with the Labor Code of the Russian Federation work time - the time during which the employee, in accordance with the internal labor regulations of the organization and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with laws and other regulatory legal acts, are related to working time.

Normal working hours may not exceed 40 hours per week.

The employer must keep a record of the time actually worked by each employee.

When working under conditions of part-time work, the employee's salary is paid proportionally to the time worked by him or according to the amount of work performed by him.

Part-time work does not entail any restrictions on the duration of the annual basic paid leave, the calculation of length of service and other labor rights for employees.

The duration of daily work (shift) cannot exceed:

1) for employees aged 15-16 years - 5 hours, aged 16-18 years - 7 hours;

2) for students of general educational institutions, educational institutions of primary and secondary vocational education, combining study with work during the academic year, at the age of 14 to 16 years - 2,5 hours, at the age of 16-18 years - 3,5 hours;

3) for the disabled - in accordance with the medical report.

For workers engaged in work with harmful and (or) hazardous working conditions, where a reduced duration of working time is established, the maximum permissible duration of daily work (shift) cannot exceed:

1) with a 36-hour working week - 8 hours;

2) with a 30-hour working week or less - 6 hours

For creative workers of cinematography organizations, television and video crews, theaters, theater and concert organizations, circuses, mass media, professional athletes in accordance with the lists of categories of these workers approved by the Government of the Russian Federation, the duration of daily work (shift) can be established in accordance with laws and other regulatory legal acts, local regulations, a collective agreement or an employment contract (Article 94 of the Labor Code of the Russian Federation).

3. Payroll

Synthetic accounting organizations conduct payroll settlements on account 70 "Settlements with personnel for payroll".

By credit account 70 reflect the amounts of accrued wages for hours worked and bonuses due to members of the labor collective and persons working under an employment contract (contract) (debit of accounts 08, 10, 15, 20, 23, 25, 26, 28, 29, 43, 96), amounts temporary disability benefits and other payments at the expense of extrabudgetary social funds. The basis for the calculation of wages are the time sheet, work orders (work orders) for the performance of work, and other documents.

Debit account 70 wage payments from the cash desk (credit of account 50), the amount of income tax withheld to the budget (credit of account 68), amounts not returned to accountable persons in a timely manner (credit of account 71), amounts for material damage caused (credit of account 73), for marriage (credit account 28), in repayment of debt on loans issued (account credit 73), on executive documents in favor of various legal entities and individuals (account credit 76).

Analytical accounting account 70 is entered in the personal accounts of workers and employees (forms No. T-54 and No. T-55), which are entered at the beginning of the year for each member of the labor collective and persons working under an employment contract (contract). During the year, personal accounts enter data on accrued wages, bonuses, payments at the end of the year, for length of service, disability benefits, deductions, indicating the amounts to be issued. The shelf life of personal accounts is 75 years.

In accounting, payroll is reflected in the following entries:

1) wages were accrued to employees for the shipment, unloading, movement of equipment requiring installation:

Debit of account 07 "Equipment for installation", Credit of account 70 "Settlements with personnel for wages";

2) remuneration of labor to employees employed in capital construction has been accrued:

Debit of account 08 "Investments in non-current assets", Credit of account 70 "Settlements with personnel for wages";

3) wages were accrued to employees for loading, unloading, moving inventories: Debit account 10 "Materials",

Credit of account 70 "Calculations with the personnel on remuneration";

4) wages for manufactured products, works, services to the personnel of the main production are accrued:

Debit account 20 "Main production",

Credit of account 70 "Calculations with the personnel on remuneration";

5) the remuneration of labor to the personnel of auxiliary productions has been accrued:

Debit of account 23 "Auxiliary production", Credit of account 70 "Settlements with personnel for wages";

6) remuneration of general production personnel has been accrued: Debit account 25 "General production costs",

Credit of account 70 "Calculations with the personnel on remuneration";

7) the remuneration of general business personnel has been accrued: Debit account 26 "General expenses",

Credit of account 70 "Calculations with the personnel on remuneration";

8) remuneration to personnel for the correction of defects was accrued: Debit account 28 "Marriage in production",

Credit of account 70 "Calculations with the personnel on remuneration";

9) the remuneration of labor to employees of service industries has been accrued:

Debit of account 29 "Service industries and farms", Credit of account 70 "Settlements with personnel for wages";

10) accrued remuneration to employees for work attributable to deferred expenses:

Debit account 97 "Deferred expenses",

Credit of account 70 "Calculations with the personnel on remuneration";

11) wages were accrued to personnel involved in the sale of products:

Debit account 43 "Finished products",

Credit of account 70 "Calculations with the personnel on remuneration";

12) remuneration to personnel for the dismantling of fixed assets has been accrued:

Debit of account 46 "Completed stages of work in progress", Credit of account 70 "Settlements with personnel for wages". Vacation allowance accounting

Organizations may have expenses that were not incurred in the reporting period, but are expected in the future. Such expenses are called upcoming expenses or upcoming payments. These are the reserves formed by the organization: for vacation pay.

Formation of a reserve for vacation pay. Most organizations include accrued vacation pay in production costs (debit of accounts 20, 23, 25, 26, 29, 43, credit of account 70). Members of the labor collective are provided with holidays unevenly throughout the year, which leads to a distortion of the cost of products (works, services) in different reporting periods. To avoid this, organizations may, by adopting an accounting policy, provide for the formation of a reserve for vacation pay, and write off the amounts actually accrued for vacation from this reserve. The vacation allowance is calculated from wages for actual hours worked.

The question of how to reflect the payment of vacations on the accounting accounts is determined by the organization itself, adopting an accounting policy for the coming year.

The mechanism for reserving amounts for vacation pay is mainly used by large commercial organizations (for example, OJSC), as well as organizations located in the Far North and equivalent areas. There is no such need for small businesses.

Contributions to the reserve can be made either in a fixed monthly amount, or as a percentage of wages.

Distribution of labor costs and related obligatory payments

All primary documents for accounting for production (orders, sheets for surcharges, sheets of idle time, route sheets, timesheets, etc.) fall into the accounting department of the organization. There they are grouped by workshops, services, departments, and in the context of these divisions - by cost centers for production (by type of manufactured products, work performed, services rendered, for general production and general business purposes, commercial expenses, etc.) and non-production (capital construction , maintenance and operation of social facilities, works financed from special sources) goals. Grouped primary documents are the basis for including the amounts of accrued wages (credit of account 70) in production costs (debit of accounts 20, 23, 25, 26, 28, 29, 43,), in other areas (debit of accounts 07, 08, 10, 80, 96). At the same time, the organization in the debit of the same accounts where the accrued wages were debited, relates in the prescribed amount (%) to wages:

1) from the credit of account 68 - transport tax accrued to the budget (1%);

2) from the credit of account 69 - deductions to off-budget social funds: to the Social Insurance Fund (account 69.1), to the Pension Fund (account 69.2), to the Compulsory Medical Insurance Fund (account 69.3), to the Employment Fund (account 69.4).

Accruals are made for the remuneration of employees of the organization: full-time (including working pensioners), non-staff, part-time, seasonal, performing one-time and casual work.

4. Deductions from wages

Payments from net income to be included in comprehensive income for tax purposes

The list of such payments is quite large. There are payments that are fully included in the total income, while others are legally granted benefits (for tax purposes, such payments are included in the calculation in amounts exceeding the exempted amount).

The first group, in particular, includes material and social benefits provided by the organization to employees:

1) payment for housing and communal and household services;

2) individual subscription to periodicals (newspapers, magazines) and books; telephone subscription fee;

3) one-time benefits in connection with retirement;

4) free or reduced food coupons, purchase of travel tickets, personal subscriptions for visiting sports facilities;

5) payment for parents for the maintenance of children in preschool institutions, as well as tuition fees in educational institutions;

6) issuance of tourist and excursion vouchers to employees free of charge or at a discount;

7) contributions to non-state pension funds, etc. The second group includes, in particular, the amount of material assistance and the cost of clothing gifts and prizes, for which a benefit is provided in the amount of 12 times the monthly minimum wage.

Taxation of non-employees

The procedure for taxation of such persons does not differ from that established for the organization's staff, with the exception of income tax benefits established for developers and for the maintenance of children and dependents - they are not provided to persons who are not in the staff of the organization.

Currently, many individuals do not have their main jobs, so they are forced to work under one-time labor agreements. When calculating tax, income is reduced by all deductions provided for by law. At the same time, the accounting department must require from these persons personal statements, documents confirming the right to benefits and deductions, as well as a work book.

The organization at least once a quarter, within the period agreed with the tax authority, submits certificates of income paid to the indicated persons.

Withholding on writ of execution

The basis for withholding alimony are writ of execution, and in case of their loss - duplicates; written statements of citizens on the voluntary payment of alimony; marks (records) of the internal affairs bodies in the passports of persons about that. In accordance with the decision of the courts, these persons are obliged to pay alimony.

Accounting for settlements with legal entities and individuals for deductions in their favor, organizations are recorded on account 76 "Settlements with various debtors and creditors". To open a sub-account 1 "Deductions on writ of execution" to it.

The amounts of income of employees from which alimony is withheld:

1) wages at tariff rates, official salaries, at piece rates or as a percentage of proceeds from the sale of products (performance of work, provision of services), etc.;

2) additional payments and allowances to tariff rates and official salaries (for work in harmful and dangerous working conditions, at night; employed in underground work; for qualifications, combination of professions and positions, temporary substitution, admission to state secrets, academic degree and academic rank, length of service, length of service, etc.);

3) bonuses (remunerations) that are of a regular or periodic nature, as well as based on the results of work for the year;

4) payment for overtime work, work on weekends and holidays;

5) the sum of regional coefficients and wage increments;

6) wages for vacation time, monetary compensation for unused vacation, in case of combining vacations for several years;

7) additional payments established by the employer in excess of the amounts accrued when granting annual leave in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation;

8) the amount for the time of fulfillment of state and public duties and in other cases provided for by the Labor Code of the Russian Federation (except for severance pay upon dismissal);

9) an amount equal to the cost of the provided (paid) meals, except for therapeutic and preventive meals;

10) commission fee (to regular insurance agents, regular brokers, etc.);

11) payment for the performance of work under civil law contracts;

12) the amount of royalties, including those paid to staff members of editorial offices of newspapers, magazines and other mass media;

13) the amount of performance remuneration;

14) income of individuals engaged in mining activities;

15) income from entrepreneurial activities without forming a legal entity;

16) income from the lease of property;

17) income from shares and other income from participation in the management of the organization's property (dividends, payments on equity shares, etc.);

18) material assistance provided to citizens in connection with a natural disaster, fire, theft of property, injury, as well as with the death of a person obliged to pay alimony, or his close relatives.

Hold for marriage

Marriage is a product that, due to its defects, cannot be used for its intended purpose. A distinction is made between fixable marriage (defects are removable and this is economically expedient) and irreparable (defects are irreparable, or, although they are fixable, this is economically inexpedient); internal (identified in the organization) and external (identified by consumers).

If the marriage is correctable, then the amount of losses (the debit of account 28) will consist of the costs associated with its correction:

1) materials (account credit 10);

2) wages accrued for the correction of marriage (account credit 70);

3) payments to off-budget social funds (account credit 69);

4) the amount of transport tax (credit of account 68) and part of overhead costs (credit of account 25). The accounting amount of losses will either be immediately withheld in full

amount (debit of account 70, credit of account 28), or previously debited to account 73.3 (debit of account 73.3, credit of account 28) and subsequently repaid (credit of account 73.3) by deduction from wages (debit of account 70), depositing cash at the cash desk (debit of account 50) or transfers to the current account (debit of account 51).

LECTURE No. 7. Accounting for fixed assets, inventories and property of the enterprise

1. Accounting for fixed assets

In the economic activity of any enterprise, a special role belongs to fixed assets. The fixed assets of the organization are diverse not only in composition, but also in value. Fixed assets are: buildings, structures, vehicles, measuring and control instruments and devices, working and power machines and equipment, computers, tools, production and household inventory and accessories, working, productive and breeding livestock, perennial plantations and other fixed assets .

Fixed assets also include capital investments for radical land improvement (drainage, irrigation and other reclamation works), capital investments in leased fixed assets, land plots, nature management facilities (natural resources).

Accounting for costs that form the initial cost of fixed assets is reflected on account 08 "Investments in non-current assets" using sub-accounts 08.1 "Acquisition of land plots", 08.2 "Acquisition of objects of nature management", 08.3 "Construction of fixed assets" and 08.4 "Acquisition of fixed assets funds".

Basic operations for the formation of the initial cost of fixed assets

Depreciation of fixed assets

The useful life of an item of fixed assets is the period during which the use of an item of fixed assets is intended to generate income for the enterprise. When an item of fixed assets is accepted for accounting, its useful life is determined.

Depreciation for a group of homogeneous fixed assets is carried out in different ways, namely:

1) linear method;

2) reducing balance method;

3) the method of writing off the cost by the sum of the numbers of years of the useful life of the fixed asset object;

4) the method of writing off the cost in proportion to the volume of products or work.

Depreciation starts from the first day of the month after the month of acceptance of the fixed asset object for accounting, this period continues until the initial cost of the object is fully repaid.

Depreciation may be suspended in the event of a transfer of an object or during the period of its restoration.

Leasing or renting - this is the acquisition by the lessor at the request of the tenant of individual fixed assets, both with the right to redeem them, and without the right to redeem them.

Many enterprises use financial difficulties when acquiring fixed assets. These difficulties can be overcome through lease relations, that is, when receiving and transferring fixed assets for rent or property lease: an agreement under which the lessor undertakes to provide the lessee with any fixed assets for temporary use for a certain fee. Distinguish between current and long-term lease of fixed assets. The term of the current lease is usually set for 1 year with its further extension and change in the terms of the contract. Long term lease - more than 3 years. The leased object itself is reflected in the balance sheet of the lessor, he is the owner and continues to pay property tax and accrue depreciation. The amount of depreciation is accrued in the usual way, while the lessor must decide whether the operation of renting out property will be classified as an ordinary activity or other operations. In the first case, transactions will be reflected in accounts 62 and 90. If transactions are recognized as other, then they will be reflected as other income and expenses on account 91. It is advisable to open the required number of sub-accounts for this account. In the debit of account 91.2, in addition to depreciation, other expenses are reflected based on the terms of the lease agreement for fixed assets.

The amount of rent is established by the agreement on the basis of calculations, the lessee records the leased fixed assets on the off-balance account 001 "Leased fixed assets". Upon expiration of the term of the contract, the leased object is returned to the owner, and the lessee is debited from the off-balance account 001 of the initial cost of the object.

When transferring fixed assets for lease, the following is possible:

1) the lessor receives them on his balance sheet;

2) the lessor transfers the object to the balance of the lessee. Calculations under the lease (rent) agreement reflect both

parties to the contract. The tenant takes into account the leased property on the balance sheet and in the inventory card, calculates the amount of rent due within the time specified in the contract, while writing off the amount of rent to production costs in correspondence with account 76:

Debit of account 20 "Main production", 26 "General business expenses", 44 "Sales expenses",

Credit of account 76 "Settlements with different debtors and creditors".

At the same time, the amount of value added tax is charged:

Debit account 19 "Value added tax on acquired values",

Credit of account 76 "Settlements with different debtors and creditors".

The lessor can reflect the rent as part of operating income using account 91 "Other income and expenses":

1) Debit account 62 "Settlements with buyers and customers", Credit account 91 "Other income and expenses" - the amount of the accrued rent;

2) Debit account 91 "Other income and expenses",

Credit of account 68 "Calculations on taxes and fees" - the amount of VAT due to the budget;

3) Debit account 51 "Settlement account",

Credit of account 91 "Other income and expenses" - receipt of payment.

2. Accounting for inventories

Productive reserves - these are commodity and material assets, which are objects of labor, to which human labor is directed in order to obtain finished products.

The share of material costs in the cost of engineering products is over 60%, hence their correct (rational) use is of great importance.

It is necessary to use more advanced structural materials, metal powders, plastics, replace expensive materials with cheaper ones (synthetic), but without compromising product quality, reduce waste and losses during production.

In the manufacture of products, natural resources are necessarily spent, the integrated use of natural and material resources, the use of secondary resources and purchased products.

Improvement of resource saving is facilitated by:

1) streamlining primary documentation;

2) increasing the level of mechanization and automation of accounting and computing work;

3) strict procedure for acceptance, storage and spending;

4) well-equipped warehouses.

In this regard, the accounting of production stocks faces the following tasks:

1) correct and timely documentation of all transactions;

2) selection of the most appropriate assessment of materials in the current account;

3) control over the safety of production stocks in the places of their storage and at all stages of movement;

4) constant monitoring of compliance with the established norms of production stocks;

5) control over the use of material values, reasonable norms for their expenditure;

6) control over technological waste and losses and their use;

7) timely receipt of accurate information on the amount of savings or overrun of inventories in comparison with the established limit;

8) timely implementation of settlements with suppliers of inventory items, control over valuables in transit.

Inventories are recorded on account 10 "Materials", to which sub-accounts can be opened: 10-1 "Raw materials and materials";

10-2 "Purchased semi-finished products and components, structures and parts"; 10-3 "Fuel";

10-4 "Containers and packaging materials"; 10-5 "Spare parts"; 10-6 "Other materials";

10-7 "Materials transferred for processing to the side";

10-8 "Building materials";

10-9 "Inventory and household supplies";

10-10 "Special equipment and special clothing in stock";

10-11 "Special equipment and special clothing in operation", etc.

According to the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n

"On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application" on subaccount 10-1 "Raw materials" the availability and movement of: raw materials and basic materials, including construction materials - from contractors) are taken into account) manufactured products, forming its basis, or being necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance to the production process; agricultural products prepared for processing, etc.

Sub-account 10-2 "Purchased semi-finished products and components, structures and parts" takes into account the presence and movement of purchased semi-finished products, finished components (including building structures and parts - from contractors) purchased for the acquisition of manufactured products (construction), which require processing or assembly costs.

Organizations engaged in the implementation of research, design and technological work, acquiring on the side the special equipment, tools, fixtures and other devices they need as components for carrying out these works on a specific research or design topic, take into account these values ​​on subaccount 10 -2 "Purchased semi-finished products and components, structures and parts."

Subaccount 10-3 "Fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

Subaccount 10-4 "Containers and packaging materials" takes into account the presence and movement of all types of containers (except for those used as household equipment), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel riveting, hoop iron and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for on sub-account 10-1 "Raw materials and materials".

Sub-account 10-5 "Spare parts" takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repair, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, assemblies, created in the repair departments of organizations, at technical exchange offices and repair plants.

Car tires (tire, tube and rim tape) on wheels and in stock with the vehicle, included in its initial cost, are accounted for as fixed assets.

Sub-account 10-6 "Other materials" takes into account the presence and movement of production waste (stumps, trimmings, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, salvage); worn tires and waste rubber, etc. Production waste and secondary material values ​​used as solid fuel are accounted for on sub-account 10-3 "Fuel".

On sub-account 10-7 "Materials transferred for processing to the side", the movement of materials transferred for processing to the side is taken into account, the cost of which is subsequently included in the costs of manufacturing the products obtained from them. The costs of processing materials paid to third parties and persons are charged directly to the debit of the accounts that record products received from processing.

Sub-account 10-8 "Building materials" is used by developers. It takes into account the presence and movement of materials used directly in the process of construction and installation works, for the manufacture of building parts, for the erection and finishing of structures and parts of buildings and structures, building structures and parts, as well as other material assets necessary for construction needs (explosive substances, etc.).

Subaccount 10-9 "Inventory and household supplies" takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Subaccount 10-10 "Special equipment and special clothing in stock" is designed to account for the receipt, accrual and movement of special tools, special devices, special equipment and special clothing located in the warehouses of the organization or in other places of storage.

Sub-account 10-11 "Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the production of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of a special tool, special fixtures, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounting accounts, and the write-off of the residual value of objects in case of their early retirement in correspondence with the debit of the account of accounting for other income and expenses.

Inventory valuation

Inventories in accounting and reporting are valued at their actual cost, that is, they include the costs of production, acquisition (expenses for transportation, storage and delivery).

Material assets are written off at weighted average prices, accounting prices, taking into account deviations from their actual cost, or at prices of the last acquisition.

International accounting standards recommend the use of two methods for estimating inventories: FIFO and LIFO.

Documentation and accounting of the expense of internal movement of inventories

For the systematic release of inventories into production, limit-fence cards are used in accounting. They are issued by the supply department in two copies for a certain period (month, quarter, half year, year) with tear-off coupons for the actual vacation. One copy of the limit-fence card is transferred to the consumer (to the workshop or to the production site), and the second to the warehouse of industrial stocks or to the pantry of the workshop (production site).

In each copy of the limit-fence card, the following must be indicated:

1) limit;

2) the name of the transferred production stocks;

3) item number;

4) cost code.

At the same time, the storekeeper or other responsible person must mark in two copies of the limit-fence card the date and quantity of released production stocks and withdraw the balance of the limit.

At the end of a certain period (month, quarter, half year, year), both copies of the limit-fence card are transferred to the accounting department of the enterprise to be reflected in the accounting for the consumption of inventories on the corresponding accounts. When using quarterly, semi-annual or annual limit-fence cards, tear-off coupons for the actual consumption of inventories are monthly handed over to the accounting department.

With the development of specialization, picking lists are increasingly used. They indicate the plan for the production of products, the names and stock numbers of components, the rate of their consumption per unit of production and the number of sets issued.

In the procurement workshops of machine-building enterprises, in the clothing, footwear and other industries, limit-fence cards are used. According to them, the release of inventories into production is carried out.

In order to reduce the number of primary documents, where it is advisable (in shop pantries), the release of production stocks at some enterprises is drawn up in warehouse accounting cards. The operation is performed on the basis of a limit-fence card. The recipient signs on the warehouse accounting card. When using a PC, the warehouse accounting card is a single document. According to the warehouse accounting cards, a machinegram (sheet) of the consumption of inventories is compiled and signed by the responsible person who releases them.

Determination of the enterprise's need for working capital invested in inventories.

1. Transport stock - the time spent on the way paid for raw materials. It is determined, since the time of movement of documents and goods does not match. The size of the transport stock is equal to the time difference between the payment of the invoice and the receipt of raw materials by the enterprise.

If an enterprise receives raw materials from various suppliers, then the transport stock is determined as a weighted average value depending on the volume of supplies.

If the receipt of raw materials coincides with the due date or if the raw materials arrive earlier, then the transport stock is not considered.

2. Time required for acceptance, unloading, sorting, storage and laboratory analysis of raw materials and materials. It is determined by timing these works at the enterprise.

3. Technological reserve - the time of preparation of raw materials and materials for production. It is determined when materials received from suppliers cannot be immediately transferred to production, but require preliminary preparation. It is determined only if its norm is greater than the current stock of the enterprise.

4. The current warehouse stock is determined depending on the supply of raw materials. The more often raw materials and materials are supplied to the enterprise, the lower the value of the current warehouse stock. The intervals between deliveries are determined by the terms, which are negotiated on contractual terms. If there is no specific data, then the interval is determined based on the actual data for the previous year. At the same time, one-time or atypical supplies of raw materials and materials are not taken into account when calculating the duration of the interval. If the enterprise receives raw materials and basic materials from several suppliers, then the current warehouse stock is determined in the amount of 50% of the duration of the interval between two adjacent deliveries:

1) at enterprises where a limited number of types of raw materials are used and they come from one supplier, the current stock is set at 100% of the duration of the interval between adjacent deliveries;

2) when the same material comes from different suppliers, then the average delivery interval is determined as a weighted average value depending on the delivery volumes.

5. Warranty (insurance) stock necessary in order to satisfy the need of the enterprise for raw materials and basic materials during the period of possible interruptions in supply (in case of violation of the delivery time, etc.). The size of the safety stock is set within the limits of up to 50% of the current stock. Thus, the stock rate in days consists of 5 elements (the above elements must be added).

The cost of one-day costs of basic materials is determined by the cost estimate for production. The one-day need for raw materials and materials is determined by the cost estimate for production for the 4th quarter of the planned year.

3. Accounting for trust management operations. Accounting for property transferred to trust management

An enterprise may transfer its property for a certain period of time for management to another enterprise (person), which will manage this property directly in the interests of the founder of the management or the person specified by him. The person transferring management is the founder of the management, the person receiving property for management is the trustee. Operations under a management agreement are regulated by the Civil Code of the Russian Federation. The trustee may make any legal transactions in relation to the received property in the interests of the founder of the management. Transactions are made on his behalf, while it is indicated that he acts as a trustee. The transfer of property for management does not entail the right to transfer ownership.

The trust agreement must include:

1) the term of the contract (cannot exceed 5 years);

2) the composition of the property;

3) the name of the legal entity or the name of the citizen in whose interests the property is managed;

4) the amount and form of remuneration to the manager.

The property transferred to trust management is separated from other property of the founder, as well as from the property of the trustee. A separate settlement account is opened, operations are carried out independently and opened on a separate balance sheet.

The rights, duties and responsibilities of a trustee are determined by law.

Accounting records of property transferred to management at the founder of management

In accordance with the chart of accounts for accounting of settlements with the trust manager, the founder of the management opens account 79 (sub-account 3 "Settlements for trust management"). This sub-account reflects the book value of the transferred property and settlements with the trustee for profit or loss.

The transfer of property to trust management is formalized by acts of acceptance and transfer or relevant documents, which are marked "Trust management". The founder of the administration makes the following entries on the basis of primary documents:

1) when transferring fixed assets in the amount of the initial cost:

Debit of account 79 "Intra-economic settlements", Credit of account 01 "Fixed assets";

2) for the amount of accumulative depreciation charges: Debit of account 02 "Depreciation of fixed assets", Credit of account 79 "Intra-economic settlements";

3) for the amount of securities at the cost at which they are recorded in the balance sheet:

Debit account 79 "Intra-economic settlements", Credit account 58 "Financial investments";

4) when transferring funds:

Debit of account 79 "Intra-economic settlements", Credit of account 51 "Settlement account".

Upon termination of the contract, the previously transferred property is credited to the corresponding accounts in correspondence with account 79.3 "Intra-economic settlements". The following entry is made for the amount of remuneration to the trustee:

Debit of account 26 "General business expenses", Credit of account 76 "Settlements with various debtors and creditors".

The amount of remuneration due must be shown in the main balance sheet as revenue from the sale of services related to trust management.

Accounting for property and operations on a separate balance sheet with a trustee

The trustee keeps records of operations on a separate balance sheet, opening account 79 "Intra-economic settlements" for this purpose, on which he will reflect the value of monetary securities and transferred funds in any form, except for monetary ones. In addition, in accordance with the Civil Code of the Russian Federation, the trustee opens a separate bank account and other cash accounts. Operations on these accounts will be reflected in accounts 50 "Cashier" and 51 "Settlement account". The trust manager must keep records of the property or securities received from the founders of the department in the usual manner on the appropriate accounts. The transfer of the received profit is recorded by him in the form of repayment of the debt to the founder:

Debit of account 79 "Intra-economic settlements", sub-account 3 "Settlements under the contract of trust management of property", Credit of account 51 "Settlement account".

Whatever operations with property the trustee performs, the founder of the management always remains the owner of the results of the activity. The trust manager keeps records of trust management operations and, therefore, is a payer of taxes accrued from the proceeds received. Performance results must be determined monthly, regardless of the expiration date of the trust management agreement. The founder of management in the process of compiling financial statements for the current period must include the statements of the trustee by line-by-line summation of similar indicators. At the end of the term of the agreement, the property received from the founder or acquired in the course of the agreement must be transferred to the founder of the management. In this case, the following entries must be made in accounting:

1) Debit of account 79 "Intra-economic settlements", sub-account 3 "Settlements under the contract of trust management of property", Credit of account 51 "Cashier" - for the amount of transferred funds;

2) Debit of account 79 "Internal settlements", sub-account 3 "Settlements under the contract of trust management of property", Credit of account 01 "Fixed assets", 10 "Materials", 40 "Finished products", 08 "Investments in non-current assets", 58 "Financial investments " or 04 "Intangible assets" - the value of the transferred property.

The funds received in the form of profit are accounted for on account 91.1 as non-operating income. For a trustee, services related to the implementation of a trust management agreement are a type of activity. Therefore, it reflects in its accounting the results of this activity by the following entry:

Debit account 62 "Settlements with buyers and customers", Credit account 90 "Sales" - for the amount of remuneration due.

Expenses for the implementation of this activity are reflected, as a rule, on account 20 "Main production".

LECTURE No. 8. Accounting for finished products

1. Evaluation and accounting of finished products in warehouses

Finished products accepted from the departments according to delivery notes are accounted for in the finished products warehouse using quantity and grade accounting cards and released with an invoice issued and a payment request. The accounting department issues an invoice and a payment request for the released goods; one copy of the invoice and the payment request are sent to the buyer (payer), the other is handed over to the bank to collect the payment.

On the basis of warehouse documents, the accounting department compiles a monthly accounting sheet for finished products, in which accounting is carried out simultaneously at the actual cost price prevailing in a given month and at the sold price. "Balance at the beginning of the month" for the statement is taken from the same statement for the previous month, the indicator "Actual cost" - from the statement of production costs. The actual cost of the shipped (sold) part of the product is calculated as the total selling price of the shipped part of the product, multiplied by the percentage of deviations of the actual cost from the selling price. The same rule is used to calculate the actual cost of the remaining products at the end of the month (as the total sales value of the remaining products multiplied by the percentage of deviations).

Accounting for shipped products and its payment is kept in the statement of settlements with buyers.

The main documents for filling out the statement of settlements with buyers are orders - invoices, payment requests and bank statements. Bank statements confirm the fact of payment of payment requirements for sold products. If payment is made in cash to the cash desk of the enterprise, the amount of the sale is confirmed by a cash receipt order.

The indicator "Balance at the beginning of the month (not paid)" for the statement of settlements with customers is transferred from the same statement for the past month (from the column "Balance at the end of the month").

When finished products are released for sale directly from production, the indicator "Sent for sale" is taken from the statement of production costs (column "Manufactured products (services) - for sale"), and when released for sale from the GP warehouse - from the GP accounting sheet ( columns "From warehouse - sold (shipped").

The column "Paid - sale price" is filled in according to bank statements when money is received on the current account or according to cash receipt orders when paying in cash. The indicator of the column "Paid - actual costs" is calculated by multiplying the value "Paid - sale price" by the percentage of deviations of the actual cost from the sale price.

In the column "Income per month" (or "Profit per month"), the difference between the indicator in the column "Paid - sales value" and the indicator in the column "Paid - actual costs" is entered. The indicator "Balance at the end of the month (not paid) - sale value" is equal to the difference between the indicator of the column "Paid - sale value" and the indicator of the column "Sent to sale - sale value".

The indicator "Balance at the end of the month (not paid) - actual costs" is equal to the difference between the indicator "Paid - actual costs", determined by calculation, and the indicator "Sent to sale - actual costs".

It should be remembered that in the statement of settlements with buyers, accounting is kept separately for each group of goods or for each buyer.

Revenue from the sale of finished products

The formula for calculating the planned value of revenue from product sales:

P \u1d O2 + B - OXNUMX,

where

01 - balances of unsold products at the beginning of the planned year;

B- release of marketable products according to the plan; 02 - balances of unsold products at the end of the planned year.

First of all, the entire amount of proceeds from sales is made up of two groups:

1) proceeds from the sale of industrial products (approx. 80-90% of all income of the enterprise);

2) proceeds from the sale of goods and services of non-commercial activities (revenue from the sale of products of subsidiary farms; proceeds from the implementation of all repair work; proceeds from the provision of services of transport shops of the enterprise, operations for rafting, timber transshipment; proceeds from the sale of property of the enterprise, proceeds from the provision of services of all types of intermediary activities.

Revenues from sales - this is the amount of money received on the accounts of the enterprise for the products shipped to customers or services rendered to them.

According to its economic content, it is the main source of income for the enterprise.

Receipt of proceeds to accounts - this is the final stage of the circulation of enterprise funds, which is of decisive importance for ensuring its further normal economic activity. The decisive moment in this process is the date of receipt of funds to the accounts of the enterprise.

It is allowed to record sales of products according to two indicators:

1) in terms of the volume of sales itself;

2) in terms of shipment of products to the buyer. The second concept is still an insufficiently justified phenomenon due to the fact that the moment of sale of products is the receipt of funds to the accounts of the enterprise.

Since products can be sold both at wholesale and retail prices, respectively, the proceeds from the sale can be credited to accounts at both wholesale and retail prices. The difference in these types of revenue is explained mainly by the directions of its further use.

The following three main factors affect the amount of revenue from sales:

1) the volume of products sold;

2) the level of realized prices;

3) range (structure) of products sold.

The volume of products sold has a direct impact on the amount of revenue. The higher the volume of sales in physical terms, the higher the sales revenue. In turn, the volume effect consists of 2 factors:

1) change in the volume of output of marketable products (direct impact on revenue);

2) change in the balances of unsold marketable products. The growth of such residues has an inverse effect on the value

revenue. Growth in sales volume is almost the only factor influencing revenue, which is associated with the efficiency of the enterprise. An increase in prices for products sold has a direct impact on the growth of revenue, but an increase in revenue due to an increase in prices practically does not indicate an increase in the efficiency of the enterprise, since the price increase occurs under the influence of purely inflationary processes with an increase in the cost of production.

An increase in the share of more expensive products in total sales also leads to an increase in revenue. However, this is also, as a rule, absolutely not related to efficiency, to improving the work of the enterprise.

Gross profit represents the amount of profit (loss) from the sale of products (works, services), fixed assets, other property of the enterprise and income from non-sales operations, reduced by the amount of expenses on these operations.

Profit from sales consists of profit from the sale of marketable products (works, services of an industrial nature), from profits from other sales (works, services of a non-industrial nature), purchased products, materials.

Profit from the sale of fixed assets and other property of the enterprise is determined as the difference between the sale price and the initial or residual value of these types of property, increased by the inflation index.

Non-operating income and expenses - income from equity participation in a joint venture, from the lease of property, dividends on shares, bonds and other securities owned by the enterprise, other income and expenses from operations not related to the production and sale of products, including amounts, received and paid in the form of economic sanctions and damages.

Planning and use of proceeds from the sale of products (works, services)

Revenue planning is necessary to determine the profit plan from sales, calculate the amounts of planned payments to the budget (profit tax, VAT, excise, and other payments). The reality of the main source of cash receipts and planned profit largely depends on the validity of its calculation.

To determine the planned revenue, first of all, you need to know the quantity and range of products sold.

The range of products scheduled for release is taken as the basis for calculating sales proceeds.

To determine the planned revenue, you need to know the prices at which this product will be sold. At the same time, for those types of products for which there are allowances and discounts for product quality, grade, foreign components, ash content, it is necessary to take into account these allowances and discounts in addition to revenue.

The sale of finished products is reflected in account 90 (A-P). The total for account 90 at the end of the reporting period should be rolled up and equal to zero. According to this account, a journal-order No. 11 and statements to it for the corresponding reporting periods are kept.

Direct Profit Planning Method

The method of direct calculation of the planned profit from the sale of marketable products is also called the method of assortment calculation. To do this, you need to know the planned product range, the planned unit cost and the selling price. Most often, this method is used when calculating profits in associations (enterprises) and industries with a small assortment of products and subject to planning the cost of production for each type (timber, coal, etc.). Profit from the sale of marketable products is determined based on the proceeds from the sale of these products (excluding value added tax and excises) and production and sales costs included in the cost of production. The excess of sales revenue over the full planned cost of products sold is profit from the sale of marketable products.

Analytical method of profit planning

Step 1. Determination of the percentage of basic profitability for the reporting year. It is necessary to determine the expected profit for the reporting period.

Step 2. Determination of profit from the sale of comparable marketable products for the coming period, based on the percentage of basic profitability.

However, this profit takes into account only the change in one factor - the volume of sales.

Step 3. Calculation of the influence of individual factors on profit from the sale of comparable marketable products in the coming period.

The main factors are:

1) price changes in the coming period;

2) change in tax rates;

3) shifts in the structure of products;

4) change in the cost of goods sold. Methodology for determining the impact on profit of this factor

in general, it is similar to the methodology for determining the impact on profit of a change in prices of the current year, however, the difference is that an adjustment to profit is made for the period of action of new prices in the coming year.

In order to determine the effect of shifts in the structure of production, it is necessary to determine the average profitability ratios of products for the expiring year and for the coming year.

Step 4. Determination of profit for an incomparable part of marketable products.

This profit can be determined in two ways and is calculated only on the products that will be produced from the coming year:

1) direct count method - in cases where the range of products is limited;

2) simplified method.

The main directions for the use of profit by industrial enterprises

The profit remaining after taxes is used by the enterprise for the following purposes:

1) to finance R&D;

2) for capital expenditures to improve product quality, improve technology and organization of production;

3) for the construction of new facilities, expansion, technical re-equipment, reconstruction of existing production, acquisition of equipment or its modernization;

4) to increase own working capital;

5) for the payment of interest on bank loans in the part not subject to attribution to the cost of production;

6) for expenses related to the issue and distribution of securities;

7) for investments in joint-stock companies established in the country and abroad;

8) for the payment of taxes, which, according to the legislation, are carried out at the expense of the profit remaining at the disposal of the enterprise;

9) for the costs of maintaining facilities intended for cultural and educational and sports and recreational work;

10) expenses for the maintenance of preschool institutions, recreation camps, nursing homes and disabled people, housing stock, dispensaries and other recreational facilities;

11) for the construction of housing and other non-industrial facilities;

12) expenses for reimbursement of the difference in prices for fuel and purchased heat energy sold to employees of the enterprise;

13) for the costs of organizing and developing the subsidiary farm;

14) expenses for the payment of penalties and compensation for damage.

2. Accounting for the cost of production and auxiliary production

Main directions of expenses:

1) costs for current activities;

2) the cost of reproduction of fixed assets;

3) recovery of working capital;

4) the cost of selling products;

5) other expenses;

6) social costs (creation of appropriate working conditions).

The costs of production and sales of products occupy the largest share in all expenses of the enterprise, they consist of the monetary expression of the costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor, etc. In addition to the costs of production, the enterprise makes the cost of its implementation (non-production costs). These include: the cost of tare and packaging of products in the warehouses of the State Enterprise, the cost of transporting products, commission fees and deductions to sales organizations and other sales expenses.

All types of production costs are grouped by cost elements:

1) raw materials and basic materials (including costs associated with the use of natural resources);

2) auxiliary materials;

3) fuel;

4) energy;

5) wages - basic and additional;

6) deductions for state social insurance;

7) depreciation of fixed assets;

8) other expenses: travel expenses; lifting; rent; scholarships for employees of the enterprise; remuneration; payment for third-party transport, communication services; payment to third-party organizations for fire, paramilitary and guard guards, expenses for organized recruitment of workers, for warranty service and warranty repairs, etc. Fixed costs - these are those costs, the value of which in absolute terms does not change with a change in the level of activity and production at the enterprise. They create the conditions for activity at this enterprise (support the technological capabilities of the enterprise); These include:

1) depreciation;

2) energy costs (the part that provides the appropriate climatic and technological conditions for the activities of the enterprise);

3) rent;

4) taxes attributable to the cost.

Variable costs- those that directly depend on the volume and scale of production.

Conditionally fixed (conditionally variable) costs less dependent on changes in production volumes:

1) communication costs;

2) for energy supply;

3) salaries of administrative workers, etc. Detailed list of production and sales costs

products is established by the Regulations on the composition of costs for the production and sale of products included in the cost of production, and on the procedure for the formation of financial results taken into account for taxation. The cost of production includes a number of tax payments: payment for land; land tax; tax on the development of urban transport; contributions to the road fund, etc.

Total production costs - this is the production cost of production, which, together with non-production costs, is the full cost of production.

As an economic category, the cost price is a separate part of the cost of production, consisting of the costs of past materialized labor and wages. The cost price as an indicator of the self-supporting activity of the enterprise reacts to the efficiency of the use of production resources, the increase in capital productivity, the growth of labor productivity - it is interconnected with profitability, affecting its value.

Planning costs for production and sales of products

The volume of costs for the products sold do not coincide with the volume of costs for the production of products:

Cost of products sold = Production costs + Distribution costs

Selling costs are attributed only to that part of the product that is sold, and not in warehouses.

The cost of selling products does not coincide with the cost of commercial production.

Commodity release - everything that is produced, i.e., passed through the warehouse of finished products. But not all manufactured products can be sold in the planned period of time.

The main task of cost planning is to ensure the most efficient use of resources, as well as to achieve financial results.

Determination of the enterprise's need for working capital under the item "Finished products"

Products are considered finished if they have passed all stages of production and have the appropriate mark (QC) or certificate. Products may not leave the workshop, but having the appropriate quality mark, they can be considered finished.

When calculating the stock rate, the following time periods must be taken into account:

1) products must be prepared for sale; for this you need:

a) time for packaging;

b) marking;

c) products must be prepared in the directions of shipment (routing).

Transport organizations accept products for transportation if they meet the standards of transportation (the enterprise must accumulate GP in the size of the shipment lot), the time for transporting finished products to the place of shipment (station, pier, port, etc.), the time for providing documents to the bank for payment (1 day);

2) a simplified method of rationing - to calculate the terms, you can use shipping contracts, you can calculate the total number of shipments and, thus, find the interval with which products will be shipped (standard in days). The calculation of the norm is carried out in the context of the established assortment.

To calculate the standard, all the norms calculated for individual types of products are summarized.

When organizing accounting, production costs, enterprises use the provision on the composition of costs included in the cost of products (works or services), approved by the Government of the Russian Federation. The cost of production includes the costs associated with the use of natural resources, raw materials, materials, fuel, energy, labor resources and other costs for its production and sale in the production process.

Other costs include:

1) the costs of preparation and development of production;

2) costs that are directly related to the production of products, including the costs of monitoring production processes and the quality of products;

3) costs associated with invention, innovation, model making, etc.;

4) costs associated with the maintenance of the production process;

5) the cost of ensuring safety;

6) costs with production management;

7) payments provided for by labor legislation for unworked time, payment for regular and additional holidays;

8) deductions for social insurance, a pension fund, for wages, included in the cost of production, in the employment fund;

9) payments for compulsory insurance of the property of the enterprise, accounted for as part of production assets and certain categories of employees;

10) the costs of reproduction of fixed assets, included in the cost of production in the form of depreciation deductions for full recovery from the value of fixed assets;

11) depreciation on intangible assets.

The cost of production also includes losses from marriage, from internal production reasons, shortage of material assets within the norms of natural loss and in excess of the norms, if the culprit is not identified.

The cost of production does not include costs and losses attributable to the Profit and Loss account: the cost of canceled orders, the maintenance of mothballed production facilities, legal costs, fines and losses from writing off bad debts.

The main tasks of accounting for production costs are:

1) timely, complete and reliable reflection of the actual costs of production and marketing of products;

2) calculation (calculation) of the actual cost of certain types and all marketable products;

3) control over the economical and rational use of labor and financial resources.

Cost Accounting Methods are classified:

1) in relation to the technological process - custom and conversion;

2) by objects of calculation - parts, assembly, product, group of homogeneous products, process, repartition, production, order;

3) according to the method of collecting information that provides cost control - the standard method (with preliminary control) and current cost accounting (with subsequent control).

Order accounting method

This method is used in production with mechanical assembly of parts, assemblies and products. In general, the technological process between workshops is closely interconnected, finished products are produced last in the technological chain of the workshop. Production costs are first collected by departments, then summed up for the enterprise as a whole and the cost per unit of output is calculated based on the sum of the costs of all departments.

Transverse method

This method is used in industries in which processed raw materials successively go through several stages or phases of processing - redistribution. Each redistribution, with the exception of the last one, is a completed phase of processing raw materials, as a result of which the organization receives not the final product of processing, but a semi-finished product of its own production. It is used not only at this enterprise, but also sold to the side. Most often, this method is used in metallurgy, textile and woodworking industries.

Standard method of cost accounting

Its task is to timely prevent the irrational use of material, labor and financial resources in economic activity. At its core, it contains technically justified estimated values ​​of the cost of working time, material and monetary resources per unit of output. The norms of production costs are one of the most important conditions for managing production. Norms are divided into current and planned. The planned ones are provided for by quarterly and annual plans and are calculated on the basis of the norms expected for the planning period. The current ones are valid during each reporting month.

Accounting for the costs of auxiliary production

In all production organizations, there are auxiliary production, the task of which is to serve the main production activity.

Auxiliary industries - tool shop, repair service, energy facilities, etc.

The variety of activities of auxiliary industries affects the organization of accounting and costs. Distinguish between simple and complex auxiliary production. Simple ones have a single-period technological process (cycle) and produce homogeneous products. The cost of a unit of production is determined by dividing the total amount of costs by the volume of manufactured products by costing items. Complex auxiliary industries include tool, repair, transport and other similar workshops that manufacture products that have undergone many technological operations. Cost planning and actual cost calculation are carried out for each type of work and product separately for orders and costing items.

To account for the costs of auxiliary production, account 23 "Auxiliary production" is intended, which is operational and costing. It collects costs separately by type of auxiliary production. The debit of this account reflects the actual cost of material assets spent on this production, the wages of auxiliary production workers, deductions from the wages of these same workers, and depreciation deductions for fixed assets.

In simple auxiliary productions, management services are also recorded on account 23. In complex auxiliary productions, management expenses are reflected on account 25 during the month and at the end of the reporting period (month) are distributed among individual orders and included in their cost.

All expenses of auxiliary productions are fixed in statement No. 12 and at the end of the reporting period, the costs reflected on account 23 are distributed among consumers. The main primary documents in auxiliary productions are waybills for the delivery of tools, containers, spare parts, certificates of acceptance and transfer of non-standard equipment, waybills of cars and others.

In simple auxiliary industries, there is no concept of work in progress, their costs are equal to the cost of production. In complex auxiliary productions, when calculating the cost of an order, the balances of work in progress are taken into account and taken into account.

The objects of costing in auxiliary industries are the types of their products. Cost accounting for non-production facilities is carried out on account 29 "Serving industries and farms". These facilities include service industries that are on the balance sheet of housing and communal services, consumer service workshops, canteens, orphanages, rest homes and others. The debit of account 29 reflects the direct costs associated directly with the release of products, as well as the costs of auxiliary production. The credit of this account reflects the amount of the actual cost of finished products. These amounts are debited from account 29 to the debit of the following accounts: accounting for material assets, finished products, accounting for sales proceeds, accounting for sources of cost coverage. The balance of account 29 at the end of the reporting period shows the value of work in progress.

LECTURE No. 9. Documentation and workflow

1. Document as an element of the accounting method

In accordance with the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n, in accounting each business transaction is recorded on special forms - documents. Such documentation in the process of economic activity of the enterprise is called primary accounting. Since all primary documents are compiled by administrative and economic and engineering personnel, they are also responsible for primary accounting.

Accounting documents have the following classification.

Document details

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:

1) the name of the document;

2) date of drawing up the document;

3) the name of the organization on behalf of which the document is drawn up;

4) the content of the business transaction;

5) measuring instruments of economic transactions in physical and monetary terms;

6) the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;

7) signatures of authorized persons.

Requirements for primary accounting documents and general rules for their preparation

The main requirements for documents are set out in the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" and in the Regulation on Accounting and Accounting in the Russian Federation (approved by Order of the Ministry of Finance of Russia of July 29, 1998 No. 34n) .

In paragraph 1 of Art. 9 of the Federal Law "On Accounting" and paragraph 12 of the Accounting Regulations provide that the basis for entries in accounting registers are primary accounting documents that can be created both on paper and on machine-readable media. In the latter case, in accordance with clause 18 of the Accounting Regulations, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in business transactions, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office .

Entries in primary documents must be made in ink, chemical pencil, ballpoint pens, using typewriters, mechanization and other means to ensure the safety of these records during the time set for their storage in the archive. It is forbidden to use a simple pencil for writing, since such a record can very easily be destroyed or replaced by another one without visible traces of such actions.

It is not customary to fill out documents with green or red ink or ink. One of the reasons is, for example, the expression in accounting practice "write in red". This means that a reversal entry has been made (the numbers recorded in this way are taken into account with a minus sign in the calculation). Thus, if some figure in the document is written in red ink, then a professional accountant can conclude from this that this amount is subject to deduction from the total (the "red side" method).

Abbreviations in accounting documents or incomplete indication of any details must be either generally accepted or understandable, not allowing ambiguous interpretation.

The admissibility of this or that abbreviation depends on the specific conditions, but in any case, care should be taken that the abbreviations you make are understandable not only to you. It is necessary to resort to any abbreviations, other than generally accepted ones, only if the indication of the full name is impossible due to limited space in the line or column of the document allocated for this.

The accounting regulations stipulate that primary accounting documents must be drawn up at the time of the transaction, and if this is not possible, immediately after the completion of the transaction. This requirement is due to the fact that the main purpose of primary accounting documents is to record the fact of a business transaction.

For example, if right at the time of shipment of products to the buyer, the parties did not properly draw up an invoice, then when it is issued, even a day later, in the event of disagreements, it will be difficult (or even impossible) for the supplier to prove how much of the product was actually received by the buyer, and also to determine the cost this product, unless otherwise specified. If the value of the shipped goods differs from the contractual value, the buyer will credit the goods received by him at the agreed price according to the invoice, which indicates only the quantity, and subsequently will be entitled to reject any claims of the seller regarding a change in their value.

If the invoice indicated a value of goods other than the contractual value, then the seller would retain the right to require the buyer to pay the value of the goods specified in the invoice or return them, and the buyer must either pay for the goods at the declared value or accept them for safekeeping (as unordered goods, since the goods were actually ordered at a different price), and then returned to the seller. In this case, the buyer has the right to present a claim to the seller for the untimely delivery of the goods at the price agreed in the contract (or for refusing to deliver at this price). However, firstly, in practice, the terms of contracts do not always provide for sanctions for their non-fulfillment; in a force majeure contract - in this case, the seller's liability does not arise. In addition, the possibility of loss of goods due to the fault of third parties is not excluded. Under such circumstances, the absence of the value of the goods in the accompanying documents may turn out to be impossible for the enterprise to prove their true value, and, consequently, significant losses.

According to clause 13 of the Regulation on Accounting, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified (standard) forms of primary accounting documentation, and documents whose form is not provided for in these albums, approved by the organization, must contain the established these provisions are required details.

In accordance with paragraph 2 of Art. 9 of the Federal Law "On Accounting", primary accounting documents must contain the following mandatory details:

1) name of the document (form);

2) form code;

3) date of compilation;

4) the content of the business transaction;

5) measuring instruments of economic transactions (in physical and monetary terms);

6) the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;

7) personal signatures of the above officials.

In paragraph 13 of the Regulation on accounting, the mandatory details of primary accounting documents, along with those listed, also include: the name of the organization on behalf of which the document was drawn up; transcripts of the signatures of the officials who signed this document.

Since the Accounting Regulation is a by-law and cannot establish new norms, formally the requirement to decipher signatures on documents and indicate the name of the organization on behalf of which the document was drawn up can be challenged, and a document that lacks these details cannot be declared invalid.

The Accounting Regulations (clause 13) give enterprises the right, in addition to the above mandatory details, to include additional details in the primary accounting documents that take into account the nature of the operation, the requirements of applicable regulations, as well as the specifics of the production process and accounting information processing technology at a particular enterprise.

As a rule, enterprises use the following additional details: document number; business address; the basis for the performance of a business transaction recorded by a document (agreement, order, order, etc.); other additional details determined by the nature of documented business transactions.

The right to sign primary accounting documents

In accordance with paragraph 14 of the Regulation on accounting, the list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

At the same time, the documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.

Recognition of forged documents

The study of the document must begin with the establishment of its purpose, the authenticity of the form of the document and its main text, as well as other details on it - notes, signatures, photographs, seals, stamps, etc. At the same time, the correspondence of the content to the intended purpose of the document is established.

If there are doubts about the authenticity of the document, then you should familiarize yourself with a sample of a similar genuine document, examine the condition of the cover, clarify the number of sheets (if it is a multi-page document - a passport, work book, etc.). It is also necessary to pay attention to whether the forms of the letterhead, print impressions, photographs, protective grid correspond to similar details in the original document.

The main signs of forgery of documents:

1) content inconsistency, spelling errors, non-standard font.

2) the use of obsolete forms, non-compliance of the form, color and details of the form with existing requirements;

3) erasure traces - mechanical removal of strokes in order to change the original content of the document. A sign of erasure is a violation of the structure of the upper layer of paper, as a result of which it becomes rougher and thinner (this is revealed when examining the document through the light);

4) traces of etching of the text of the document - the removal of records or parts of them by discoloring the stroke dye with chemical reagents (acid, alkali, oxidizing agents). Signs of etching - violation of paper sizing, dullness or discoloration of paper in places of etching. Paper in these areas often takes on a yellowish tint, cracks, discoloration or alteration of records made in the area exposed to the chemical;

5) traces of washing - removal of strokes from the surface of the document by means of various solvents. Flushing exhibits many of the features listed in the description of etching;

6) traces of adding or making entries in place of the deleted text, when the original content of the document is changed by adding new letters, numbers, words, phrases to the free places. Signs of addition: differences in color, shades, stroke width, handwriting in which entries are made, the distance between letters, words, lines;

7) traces of forgery of the document by changing the composition (pasting numbers, re-gluing photographs or parts, etc.). Signs of such a fake are mismatched lines of a protective grid, elements of prints of seals, paper quality;

8) traces of forgery by drawing and drawing methods.

Determining the Authenticity of Documents

Forms of documents. Fake forms of documents are produced using operational printing (copiers), computers by scanning or selecting the appropriate font.

Strokes on forms forged by drawing are uneven in thickness and may not be uniform in size.

Signature. When the document attribute "Signature" is falsified, it can be reproduced from memory, i.e., based on remembering a previously seen signature, either using a sample of a genuine signature, or by copying.

There are several techniques for forging a signature by copying:

1) in the light;

2) using carbon paper;

3) by squeezing the strokes with a pointed object, followed by tracing the traces of pressure with the help of substances that have copying ability (making an intermediate cliché);

4) by photoprojection method;

5) using a scanner.

Signatures made by the indicated methods of copying (except for the last two) are characterized by tortuosity of strokes and angularity of ovals.

When copying against the light with the help of a pantograph drawing apparatus), pencil strokes made during preliminary preparation can be distinguished on the document.

A fake signature obtained by a photographic method or using a scanner is exactly the same as the original. In this way facsimiles are usually made. Many signs of fake signatures of the type in question can be detected when examining a document with a magnifying glass or microscope. The strokes of such signatures have a microstructure specific to rubber, polymer or metal clichés. In all cases, when establishing the authenticity of a signature, it is recommended to compare it with samples of the signature of the person on whose behalf it was made.

Printing. The main methods for counterfeiting seal or stamp impressions are:

1) print drawing on the document itself;

2) obtaining an impression using a homemade cliché;

3) recopying an original seal or stamp from an original document.

Replacement of photos and sheets. In most cases, photographs are replaced in identity documents (passport, pass, military ID, identity card, driver's license, etc.). The most common counterfeiting methods are:

1) complete replacement of the photo;

2) montage of a photograph (a part of the previous photograph with the print of the seal on it is left on the document, and another photograph is glued to it);

3) applying a part of the emulsion layer of another photograph to the substrate of an old photograph.

Replacement of sheets occurs when forging work books, passports and other documents consisting of several sheets. The replacement of sheets in documents is indicated by differences in shades, paper quality, typographic design of different sheets of the same document; violation of page numbering; discrepancy between the series and number of sheets of the document, the size and configuration of the edges of the sheets.

2. Classification of accounting registers

In accordance with clause 19 of the Regulation on Accounting and Accounting Reporting, accounting registers are designed to systematize and accumulate information that is in primary documents accepted for accounting, to be reflected in synthetic accounting accounts, as well as in financial statements. Accounting registers are maintained in special books (journals), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other machine media.

Based on the Regulation on accounting and reporting, it can be argued that business transactions should be reflected in accounting registers in chronological order and grouped according to the corresponding accounting accounts. The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction.

The content of accounting registers and internal financial statements is a commercial secret of the enterprise.

Persons who have access to information contained in accounting registers and internal financial statements must keep commercial secrets. As a rule, they bear responsibility for the disclosure of commercial secrets, established by the legislation of the Russian Federation.

According to the nature of registration of accounting data in them, accounting registers are divided into:

1) chronological (designed to sequentially record operations as they are performed and perform a control function);

2) systematic (designed to classify business transactions by type of funds and the nature of business processes).

According to the amount of information taken into account, they are divided into:

1) synthetic registers (reflect and control business transactions in a generalized form by groups of funds);

2) analytical registers (reflect specific features and certain types of business transactions).

According to the external form, they are divided into:

1) books;

2) free sheets;

3) cards.

According to the construction in them, the details are divided into:

1) unilateral;

2) bilateral;

3) tabular.

The connection of accounting registers is necessary to automate the formation of accounting entries in the process of entering information about the operation. This relationship ensures that the business transaction changes multiple times.

3. Making corrections to primary accounting documents

According to clause 16 of the Accounting Regulations, corrections to cash and bank documents are not allowed. Therefore, if errors are found in them, cash and bank documents cannot be accepted for execution and must be drawn up again. Corrections can be made to other primary accounting documents only upon agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections. In this case, the correction is made in the following sequence:

1) incorrect information entered in the document is crossed out;

2) a correct entry is made next to the crossed out one;

3) next to or in the margins of the document, an entry is made "Corrected by (the text of the newly made entry is reproduced in full)";

4) the person who made the corrections signs the entry "Corrected by ..." and puts the date of the correction;

5) the document under the corrections made is once again signed by all persons who signed it with a previously made entry;

6) persons signing the document after making corrections to it, simultaneously put a second signature under the record of making corrections.

Failure to perform any of the above actions in the future may lead to problems with determining who and what meant by signing this document, and what kind of operation was actually performed.

Correction of entries in accounting accounts If the facts of incorrect reflection of business transactions in the accounting accounts are revealed, an accounting certificate of corrective entries is drawn up. The procedure for compiling such a certificate is not regulated anywhere. No regulatory documents provide for the obligation to compile it.

Corrective entries in accounting are made in one of the following ways:

1) an accounting entry made incorrectly in the previous period is reversed and a correct entry is made;

2) an additional entry is made for the amount not reflected in the accounting accounts;

3) a generalized posting is made, which brings the accounting accounts to the state that would be in the case of an initially correct reflection of the operation (according to errors identified in previous reporting years). The basis for such actions is not only the process

of a business transaction, but also the identification of an incorrect reflection of this business transaction in the accounts of accounting. This fact must be documented (although such actions are not specifically provided for by any regulatory acts).

Thus, the accounting statement on corrective entries fixes the moment of incorrect reflection of business transactions in the accounting accounts and, in addition, also justifies the need for corrective entries made in the accounting registers. Such a certificate in this case plays the role of a primary accounting document, on the basis of which entries are made in accounting registers.

Such a certificate must comply with the requirements for primary accounting documents and contain the following information:

1) the name of the document (accounting statement);

2) date of compilation;

3) the content of the transaction (a detailed description of the incorrectly recorded transaction, the content of the incorrectly made entry, the rationale for the reasons for the incorrect entry and the method for correcting it in the accounting accounts, the content of the corrective entry);

4) transaction meters (in monetary terms and, when correcting records of transactions related to the movement of inventory items, in kind);

5) the names of the positions of persons responsible for the accounting of this operation (chief accountant, accountant), and their personal signatures.

Storage of accounting documents

Based on the Federal Law "On Accounting", an organization is obliged to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archives, but not less than 5 years.

The working chart of accounting accounts, other accounting policy documents, coding procedures, computer data processing programs (indicating the terms of their use) must be kept by the organization for at least 5 years after the reporting year in which they were used for the preparation of financial statements for the last time.

Primary accounting documents may be seized only by bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the reason and date of the seizure.

The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.

LECTURE No. 10. Inventory

1. Types of inventory

Inventory - This is a check of the actual presence of the property of the enterprise. The property of the enterprise, as a rule, includes: fixed assets; intangible assets, other reserves, cash, financial liabilities reflected in the accounting of a non-profit organization (accounts payable, loans, bank loans, reserves); property that does not belong to a non-profit organization, but is recorded in accounting records (for example, clothes, shoes, food, etc., in safe custody, intended for distribution to the poor, rented fixed assets).

Inventory by coverage of property is divided into full and partial, and on the grounds of the conduct - into planned и unscheduled (sudden). In accordance with the Regulations on accounting and financial statements of the Russian Federation, a planned inventory is carried out according to the established schedule (before the preparation of the annual report), and unscheduled (sudden) - as needed (when changing financially responsible persons on the day of acceptance and transfer of cases, when facts of theft are detected , abuse or damage to property, in the event of a natural disaster, fire or other emergency situations caused by extreme conditions, during the reorganization or liquidation of an organization, in other cases provided for by the legislation of the Russian Federation).

An inventory before compiling annual reports is usually carried out at the end of the year (in October-November) - so that by the end of the year it can be completed and all the necessary postings can be made based on its results.

In addition, the head of the organization may order an additional inventory. In this case, an order or an order is issued to carry it out, indicating the date, procedure for carrying out, a list of property and obligations to be checked.

The actual availability of property is verified with accounting data. In addition, the safety of property is controlled, property that has lost its original quality, stale and unnecessary to the organization is identified. The completeness of the reflection in the accounting of liabilities is also checked.

To conduct an inventory in the organization, a permanent inventory commission is created. The chairman of the commission is the head of the non-profit organization or his deputy, and the chief accountant must be among the members of the commission. The inventory committee must include at least 3 people. There is no upper quantitative limit, the only condition that must be met is an odd number of members of the inventory commission.

The absence of at least one member of the commission during the inventory may serve as a basis for recognizing the results of the inventory as invalid. Therefore, if it is impossible for at least one of the previously approved members of the commission to participate, a replacement should be made by issuing this by order of the head.

The personal composition of the inventory commission is approved by the head of the organization by order or order.

The procedure for conducting an inventory

The main stages of the inventory, documents drawn up during the inventory, and the functions of accounting in the inventory process are shown in the table below.

2. Reflection in accounting of the results of the inventory

Decisions of the investigating or judicial authorities confirming the absence of guilty persons, or the conclusion of an internal or external examination on the causes of damage to valuables, must be attached to the documents submitted for registration of write-off of shortages of property.

In the accounting of a non-profit organization, based on the results of the inventory, the following entries can be made:

1) for the amount of the value of fixed assets not reflected in the accounting:

Debit of account 01 "Fixed assets", Credit of account 91-1 "Other income";

2) for the amount of the cost of missing fixed assets:

Debit of account 94 "Shortages and losses from damage to valuables", Credit of account 01 "Fixed assets";

3) for the amount of the cost of materials not reflected in the accounting: Debit account 10 "Materials",

Credit of account 91-1 "Other income";

4) for the amount of the cost of the missing materials: Debit of account 94 "Shortages and losses from damage to valuables", Credit of account 10 "Materials";

5) for the amount of excess cash at the cash desk: Debit account 50 "Cashier",

Credit of account 91-1 "Other income";

6) for the amount of shortage of funds at the cash desk:

Debit of account 94 "Shortages and losses from damage to valuables", Credit of account 50 "Cashier".

Then it is determined from which sources the amounts allocated to account 94 are debited.

Amounts shortfall can be compensated at the expense of guilty financially responsible persons or officials of the non-profit organization.

Influence of inventory results on the property status and tax obligations of the enterprise

When writing off missing property and posting previously unrecorded property, one should be careful.

If an object is identified for which there is no data in the accounting registers, then the organization must be guided by the procedure for acquiring ownership of ownerless things, provided for in Art. 225, 226, 231 of the Civil Code of the Russian Federation.

Article 225 of the Civil Code of the Russian Federation determines that an ownerless thing is a thing that does not have an owner or whose owner is unknown, or a thing to which the owner has renounced the right of ownership.

Unless this is excluded by the rules of the Civil Code of the Russian Federation on the acquisition of ownership of things that the owner refused (Article 226), on the find (Article 227 and Article 228), on stray animals (Article 230 and Article 231) and treasure (Art. 233), the right of ownership to ownerless movable things may be acquired by virtue of acquisitive prescription.

Ownerless immovable things are registered by the body that carries out state registration of the right to immovable property, at the request of the local self-government body in whose territory they are located.

After a year has elapsed from the date of registration of an ownerless immovable thing, the body authorized to manage municipal property may apply to the court with a demand to recognize the right of municipal ownership to this thing.

An ownerless immovable thing not recognized by a court decision as having come into municipal ownership may be re-accepted into possession, use and disposal by the owner who left it, or acquired into ownership by virtue of acquisitive prescription.

Article 226 states that movable things abandoned by the owner or otherwise left by him for the purpose of renouncing the right of ownership to them (abandoned things) may be converted by other persons into their ownership in the manner provided for in paragraph 2 of this article.

A person who owns, possesses or uses a land plot, a reservoir or other object where an abandoned thing is located, the value of which is clearly lower than the amount corresponding to five times the minimum wage, or abandoned metal scrap, defective products, alloy firewood, dumps and drains formed during the extraction of minerals, production wastes and other wastes, has the right to turn these things into their own property by starting to use them or by performing other actions indicating the conversion of things into ownership.

Other abandoned things shall become the property of the person who has taken possession of them, if, at the request of this person, they are recognized by the court as ownerless.

If, within six months from the moment of the application for the detention of neglected domestic animals, their owner is not found or does not declare his right to them, the person who kept and used the animals acquires the right of ownership to them.

If this person refuses to acquire ownership of the animals kept by him, they become municipal property and are used in the manner determined by the local self-government body.

In the event that the former owner of the animals appears after they have passed into the ownership of another person, the former owner has the right, in the presence of circumstances indicating that these animals remain attached to him or about the cruel or other improper treatment of them by the new owner, to demand their return on conditions determined by agreement with the new owner, and in case of failure to reach an agreement - by the court (Article 231 of the Civil Code of the Russian Federation). At the same time, the fact of the absence of any animal does not lead to the loss of the organization's ownership of this object.

If a non-profit organization is a payer of property tax and the results of the inventory reveal a surplus of property, it may have an additional object of taxation with this tax.

Despite the fact that the results of the mandatory annual inventory are reflected in the balance sheet as of January 1, the tax authorities believe that the basis for calculating the property tax must be increased from the date when the said property should have been recorded in the accounting registers and reflected in the balance sheet assets. If this date can be established according to the data of primary documents, then if errors (distortions) are found in the calculation of the tax base relating to previous reporting periods, in the current reporting period, tax liabilities are recalculated for the time from the moment the error was made.

And only if it is impossible to determine the specific period in which the property should have been credited, the organization has obligations to pay tax in the current reporting period.

The cost of fixed assets and materials that have become unusable does not reduce the tax base for property tax until the period in which their write-off is documented. This means that an indication in the inventories of the impossibility of further use of the property for its intended purpose cannot serve as a basis for excluding this property from the taxation object.

LECTURE No. 11. Forms of accounting

Accounting performs information and control functions. It provides information on the availability and condition of economic assets necessary for the implementation of trade, procurement, production activities of organizations and enterprises of consumer cooperation; on the value of distribution and production costs; on the fulfillment of tasks for the object of trade, the production of products, services and works.

The control function of accounting is manifested in the implementation of preliminary and current control over the effective use of material, labor and financial resources, over the safety of cooperative property. Thus, for accounting, certain forms fixed by law are needed.

The form of accounting is determined by the following features: the number, structure and appearance of accounting registers, the sequence of communication between documents and registers, as well as between the registers themselves, and the method of recording in them, that is, the use of certain technical means.

Therefore, the form of accounting should be understood as a set of various accounting registers with the established procedure and method of recording in them.

1. Memorial-order form

The memorial-order accounting system arose in the late 1920s - early 1930s. as a result of the creative processing of the new Italian form of accounting. This form began to be used at all enterprises and organizations of the country, especially during the Great Patriotic War and in the post-war period, when hundreds of thousands of people who did not have sufficient experience and special training were involved in keeping records.

Positive qualities - in a fairly simple construction. Instead of numerous registers of synthetic accounting, one register is used - the General Ledger. It opens every month.

So, a simple memorial order accounting system is a form of accounting in which separate memorial orders (postings) are compiled for all financial and business transactions. Recall that a memorial order or posting is an accounting registration of a business transaction with a display of its amount on the accounting accounts.

Compilation of memorial orders

Memorial Order No. 1

Memorial Order No. 2

Memorial orders are drawn up for all financial and business transactions for the reporting period. Then all memorial warrants are posted in two control sheets (the so-called "controls") for the corresponding accounts: debit and credit.

After filling in the control sheets, a turnover balance is drawn up, in which the balances of all accounts at the beginning of the reporting period, the turnover for the reporting period (from the "controls") are entered, and the balance at the end of the period is displayed.

The balances received in the turnover balance at the end of the reporting period are recorded in the balance sheet in the prescribed form.

The totals of turnovers on the registration journal must correspond to the totals of turnovers on the debit and credit of synthetic accounts. This confirms the correctness of the posting of accounts. Postings from memorial orders to the accounts of the General Ledger, which is a synthetic ledger of systematic accounting.

The General Ledger reflects the turnover only on synthetic accounts, the balance is not displayed.

Advantages of the memorial order form: the recording technique is simple, the completeness of accounting for business transactions is ensured by reconciling synthetic and analytical accounting data, compiling a registration journal and a statement of synthetic accounts.

Disadvantages of the memorial-order form:

1) multiple entries of the same amount in accounting registers, the amount of work increases, and hence the likelihood of errors;

2) backwardness and openness of analytical accounting from synthetic;

3) adaptability to the use of manual labor and small-scale mechanization.

2. Journal-order form

Order journals - accounting registers of chronological registration of business transactions of synthetic and in some cases analytical accounting. Entries in them are made as primary documents are received or the results for the month from the accumulative statements. Registration is carried out on a credit basis, i.e., on the credit of this account in correspondence with debited accounts. This is achieved by using a chess form of order journals. In this case, the amount of the business transaction is recorded only once, but both debit and credit accounts are shown.

For the convenience of entries in the journal-orders, standard correspondence of accounts is provided. Each journal-order is kept for one account or for several accounts that are similar in content.

The journal-order opens for a month. Each of them reflects the credit turnover of specific accounts. The debit turnover of this account will be reflected in other order journals.

Auxiliary (cumulative) statements are used when the necessary data is difficult to reflect directly in the order journals. In this case, on the basis of primary documents, the indicators are accumulated in the statements and grouped according to the corresponding accounts, articles of analytical accounting. The results from the statements are transferred to the corresponding order journals.

At the end of the month, the results of the order journals are transferred to the General Ledger, which is opened for a year and is intended to summarize the current accounting data and mutual reconciliation of records for individual accounts.

Accountants themselves can make appropriate changes, additions, simplifications to the above forms, taking into account the specifics of their production at the enterprise, if this does not break the very structure of the journal-order form of accounting.

main book

Credit turnovers on accounts in the context of debited accounts are monthly transferred to the General Ledger. In addition, the total turnover on the debit of accounts is transferred to the General Ledger. After transferring the corresponding amounts to the General Ledger, it is checked that the sum of all turnovers on the debit accounts is equal to the sum of all turnovers on the credit of the accounts. If there is no such equality, then you should look for an error in the calculation of turnovers or the transfer (record) of amounts from order journals.

After appropriate verification, the debit and credit balances of the accounts are displayed. It should be remembered that the active accounts of the account of specific funds) have a debit balance, which is found by summing the debit balance at the beginning of the month and the debit turnover of the account minus the turnover of the account credit. Passive accounts (accounts of sources of funds) have a credit balance, which is found by summing up the credit balance at the beginning of the month and the credit turnover minus the monthly debit turnover.

In addition, it is necessary to check that the amount of the balance of all accounts at the end of the month on the debit was equal to the amount of the balance on the loan. If such equality is observed, then the indicated amounts of the balance on the debit or credit of the accounts (for active-passive accounts and for debit and credit) are transferred to the Balance of the enterprise.

The general ledger opens for 1 year. One month must correspond to one line in the General Ledger. One account in the General Ledger is assigned 1 spread of the sheet, and if this is not enough, 2-3 spreads.

The Ministry of Finance of the Russian Federation compiled a "List of standard registers of a single journal-order form" (Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated July 24, 1992 No. 59), which regulates the accounting work of enterprises using a journal-order form of accounting.

The journal-order form of accounting is a rational form of accounting based on the use of accumulative registers and a chess notation.

Sheets, production and financial reports, transcript sheets, development tables - auxiliary registers. As a rule, they are used when analytical indicators are not provided in order journals. In these cases, the grouping of data from primary documents is carried out in them.

Monthly totals of each journal-order show the total amount of the credit turnover of the account, the operations of which are recorded in this journal, and the sum of the debit turnovers of each account corresponding to it.

With the book-journal form of accounting, analytical accounting is divorced from synthetic accounting. Usually, for most accounts, turnover sheets for analytical accounts are compiled after the preparation of the General Ledger, and often after reporting. In practice, this leads to the fact that reporting data (balance sheets) do not always reflect the actual availability of economic funds of organizations and enterprises.

With the journal-order form of accounting, there can be no lag between analytical accounting and synthetic accounting. This is due to the fact that in a number of order journals, synthetic accounting is combined with analytical accounting, for example, for accounts 66 "Settlements on short-term loans and loans", "Profits and losses", etc., and the location of the analytical accounting data provides the necessary indicators for compiling periodic and annual financial statements without additional selections and groupings.

Independent analytical accounting (in cards or books) is carried out with this form of accounting only for those synthetic accounts for the development of which a large number of analytical accounts are opened, for example, accounting for materials, fixed assets, finished products, etc.

A number of order journals replace the consolidated grouping books on analytical accounts, on the basis of which two or three memorial orders were compiled. According to books K-2, K-3, K-4, K-5, in the book-magazine form of accounting, three memorial warrants were compiled for each sub-account 41 "Goods". The presence of four registers on account 41 "Goods", which differ little in content from each other, does not simplify accounting, but, on the contrary, complicates it, creates confusion in their application. Instead of these books, a single unified journal-order for all sub-accounts is provided.

All reports on the movement of goods and containers, commodity-money reports, etc. in the context of sub-accounts are accumulated in a single register, in which separate graphs. On the basis of credit turnover on account No. 41 "Goods" reflected in the order journal, entries are made in the General Ledger.

As the documents are completed and documented, business transactions are recorded in order journals. A systematic journal entry is also a chronological entry. Maintaining special chronological registers with this form of accounting does not make sense.

Since all indicators are recorded in the journals in the context of corresponding accounts, memorial orders are not drawn up.

To verify the correctness of the entries in the order journals, the total for the credit of the account is calculated and recorded in the journal directly from the documents. The resulting total is compared with the totals for debited accounts displayed in separate columns of the journal.

Turnover statements are compiled only for those accounts in which analytical accounting is maintained independently. Monthly totals of journals-orders are recorded in the General Ledger.

The credit turnover is transferred to the General Ledger from the corresponding journal, and the debit turnovers are entered into the ledger from different journals-orders for corresponding accounts. The general ledger and order journals complement each other: in the order journals, a breakdown of the credit turnover of each synthetic account is given, and in the General Ledger, a breakdown of the debit turnover of the same account. The balance at the beginning of the next month is derived after the check and recorded in the corresponding column of the General Ledger.

To check the correctness of entries in the General Ledger, the sums of turnovers and balances for all accounts are calculated. The sums of debit and credit turnovers, as well as debit and credit balances, must be equal.

According to the General Ledger, order journals and auxiliary statements, a balance sheet and other forms of reporting are compiled.

Significantly reduce the complexity of accounting allows the use of the journal-order form of accounting. This is achieved by combining in one register synthetic and analytical accounting, systematic and chronological records, the abolition of a number of registers (memorial orders, a registration journal, a turnover sheet for synthetic accounts, a number of turnover sheets for analytical accounts).

The experience of using the journal-order form of accounting in industry, the agro-industrial complex, and enterprises of the Ministry of Trade showed that accounting workers who systematically accumulate data from primary documents in registers developed a workflow schedule in relation to the principles of this form, achieved rhythm in the operation of the apparatus, and reduced reporting time , eliminated the lag between analytical accounting and synthetic accounting, and also increased the reliability of accounting and reporting indicators.

One of the main requirements for accounting, arising from the principles of the journal-order form of accounting, is the timely receipt and processing of data from primary documents by accounting workers, which is possible when establishing the correct workflow. If documents are received irregularly in the accounting department, then the registers are drawn up with a delay, which negates the control functions of this form of accounting.

It is necessary to draw up a workflow schedule, taking into account that all order journals, statements, transcript sheets are kept systematically, starting from the first day of the month.

The accounting department of an organization, consumer cooperation enterprise may consist of a number of subdivisions, departments, subdivisions or groups. Its structure depends on the volume and content of accounting work. With the journal-order form of accounting, it is very important to correctly distribute the duties and workload between accountants, taking into account their uniform employment during the month.

The disadvantages of the journal-order form of accounting include the complexity and cumbersome construction of journal-orders, focused on the manual filling of data and complicating the mechanization of accounting.

Compilation of the General Ledger

Before making entries in the General Ledger, mutual reconciliation of accounting registers is carried out, errors and inconsistencies are eliminated. They also reconcile all accounting registers. The relationship of accounting registers is presented in the Instructions for the use of the journal-order form of accounting at the enterprise.

Correction of errors in registers detected before summarizing the results is carried out in a corrective way (the wrong amount is crossed out and the correct one is signed). Corrections are subject to change. Errors found after summing up the registers before recording them in the General Ledger are also corrected by the corrective method.

Errors found after being recorded in the General Ledger of order journals are documented in a specially compiled accounting statement, the data of which is recorded in the corresponding register of the next month.

After correcting possible errors in the order journals, they begin compiling the General Ledger.

The general ledger is designed to summarize current accounting data, verify the correctness of the entries made on balance accounts and to draw up a balance sheet. The main book opens for the whole year.

Records of these order journals in the General Ledger should begin with credit turnover, i.e., first, the total of the credit turnover of the order journal is transferred to the "Credit turnover" column in the General Ledger. These totals are deposited in the reporting computer or accounts, and as individual amounts are recorded in the debit of the corresponding accounts, corresponding with the credit of the account reflected in the order journal, they are gradually removed.

This allows you to control the correctness of entries in the accounts in the General Ledger, since the amount reflected in the credit of one account must necessarily correspond to the amounts reflected in the debit of the corresponding accounts.

After the end of the entries in the General Ledger, the totals for the debit of each balance sheet account are calculated. The debit turnovers are compared with the credit turnovers, i.e. the sum of the debit turnovers on the accounts must be equal to the sums of the credit turnovers.

If the turnovers do not match, the credit turnovers are calculated for all order journals, and if they match the sum of the turnovers on the credit of the accounts reflected in the General Ledger, then an error was made when making debit entries.

After reconciling the turnovers on the debit and credit of the accounts, the balance at the end of the month is displayed. The debit and credit turnovers received in the General Ledger, as well as the balances displayed on these accounts, constitute a working balance.

3. A simple form of accounting

In accordance with the Standard Recommendations on the organization of accounting for small businesses, approved by order of the Ministry of Finance of the Russian Federation dated 21.12. 1998, No. 64n), a small enterprise independently chooses the form of accounting from those approved by the relevant authorities, based on the needs and scale of its production and management, and the number of employees.

So, small enterprises engaged in the material sphere of production are recommended to use the registers provided for in the journal-order form of accounting. Small businesses engaged in trade and other intermediary activities can use registers from a simplified form of accounting, if necessary, using separate registers to record certain values ​​that prevail in their activities (inventories, financial assets, etc.) from a single journal-order form of accounting.

At the same time, a small business can independently adapt the applied accounting registers to the specifics of its work, subject to:

1) a unified methodological basis for accounting, which involves accounting based on the principles of accrual and double entry;

2) the relationship between analytical and synthetic accounting data;

3) continuous reflection of all business transactions in accounting registers on the basis of primary accounting documents;

4) accumulation and systematization of data from primary documents in the context of indicators necessary for the management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements. The reflection of business transactions in the system of accounting accounts and accounting registers used by a small business is carried out by means of double entry. The essence of double entry is the interconnected reflection of each transaction performed simultaneously on two accounting accounts.

For example, a transaction for the purchase of materials interconnects the indicators reflected in the account for the purchase of valuables (the debit of account 10 "Materials") and the accounts for accounting for settlements or funds paid to the supplier (credit of account 60 "Settlements with suppliers and contractors", 51 "Settlement account" etc.), the calculation of the amount of wages interconnects the indicators reflected in the accounts for the cost of production of products (works, services) (debit of account 20 "Main production", etc.) 70 "Calculations for wages"), etc.

For small businesses with a simple technological process for producing products, performing work, providing services and having a small number of business transactions (as a rule, no more than 100 per month), it is recommended to use a simplified form of accounting.

To organize accounting in a simplified form of accounting, a small enterprise, on the basis of a standard Chart of Accounts for accounting for the financial and economic activities of enterprises, draws up a working chart of accounts for accounting for business operations, which will allow keeping records of funds and their sources in accounting registers for main accounts and thereby ensure control over the availability and safety of property, fulfillment of obligations and reliability of accounting data.

Small enterprises that perform a small number of business transactions (as a rule, no more than 30 per month), do not carry out the production of products and work associated with large expenditures of material resources, can keep records of all transactions by registering them only in the Book (journal) of accounting for economic facts. activities (hereinafter referred to as the Book) in the form No. K-1.

Along with the Book for accounting for payroll with employees, for income tax with the budget, a small business must also maintain a payroll record in Form No. B-8.

The book is a register of analytical and synthetic accounting, on the basis of which it is possible to determine the availability of property and funds, as well as their sources, from a small enterprise on a certain date and draw up financial statements.

The book is a combined accounting register that contains all the accounting accounts used by a small business and allows you to keep records of business transactions on each of them. At the same time, it should be detailed enough to justify the content of the relevant balance sheet items.

A small business can keep the Book in the form of a statement, opening it for a month (if necessary, using slip sheets to record transactions on accounts), or in the form of a Book in which transactions are recorded for the entire reporting year.

In this case, the Book must be laced and numbered. The last page records the number of pages contained in it, which is certified by the signatures of the head of the small enterprise and the person responsible for maintaining accounting records in the small enterprise, as well as an imprint of the seal of the small enterprise.

The book opens with records of the amounts of balances at the beginning of the reporting period (the beginning of the enterprise's activities) for each type of property, liabilities and other funds for which they are available.

Then in column 3 "Content of transactions" the month is recorded and in chronological order, in a positional way, on the basis of each primary document, all business transactions of this month are reflected.

At the same time, the amounts for each transaction recorded in the Book in the "Amount" column are reflected by the method of double entry simultaneously in the "Debit" and "Credit" columns of the accounts of the relevant types of property and sources of their acquisition.

During the month, on account 20 "Main production" in the column "Costs of production - debit" the costs for the production of products (works, services) are collected.

At the end of the month, these costs in the amount attributable to the products (works, services) sold during the month are written off to the accounts of financial results, with reflection, respectively, in the columns of the Book "Production costs - credit" and "Sales - debit", while in column 3 of the Book "Content of the operation" the entry "Written off the cost of production of sold products" is made.

The financial result from the sale of products (works, services) is revealed as the difference between the turnover shown in the "Sales - credit" column and the turnover in the "Sales - debit" column.

The revealed result is reflected in the Book as a separate line.

At the end of the month, the total amounts of debit and credit turnovers of all accounts of funds and their sources are calculated, which should be equal to the total funds.

After calculating the total debit and credit turnover of funds and their sources (accounts) for the month, the balance is displayed for each of their types (accounts) on the 1st day of the next month.

4. Table-automated form of accounting

Recently, an automated form of accounting has become increasingly widespread. This form is characterized by a sequence of information processing: a machine storage medium - a computer.

Organizations are actively equipped with multifunctional problem-oriented minicomputers - computers that allow you to accumulate data directly in traditional accounting registers (cards, sheets, etc.) and on machine storage media (disk, floppy disk, drum, punched tape, magnetic tape, etc.) .

Computers are simple and easy to use, which makes it possible to equip the workplaces of accountants with them and, on their basis, create automated workstations (AWS) of an accountant.

The use of machine-oriented accounting forms provides:

1) high accuracy of credentials; efficiency of accounting data;

2) mechanization and largely automation of the accounting process;

3) linking all types of accounting and planning, since they use the same information carriers;

4) increasing the productivity of accounting workers, freeing them from performing simple technical functions and providing them with a greater opportunity to engage in control and analysis of economic activity.

Elements of a computer system

In a manual accounting system, the processing of business transaction data is easily traceable and is usually accompanied by paper documents.

A modern enterprise is a large and complex formation, which has many different "organs" and parts. This organism can only be born, be born or be in adolescence, be in the “prime of life”, finally, already decrepit, “outlive its age” (but at the same time, by the way, without having time to gain wisdom).

In building a modern enterprise, two interrelated processes can be distinguished: the formation of an industrial and organizational structure (determining how the business will be conducted) and the structure that manages information flows generated by the activities of the enterprise.

The indispensable elements of the structure that manages information flows are tools in the form of a modern automation system (CIS) and management personnel (management), which can effectively use it.

For the majority of Russian enterprises, the current situation requires active actions, transformations, movement - otherwise they cannot survive.

The main thing is to determine and formulate the goals of the transformations, choose the right direction and understand what means the enterprise is ready to sacrifice to achieve them.

The goal, for example, may be to increase business efficiency, improve the performance of the entire enterprise or some of its areas.

It is necessary to evaluate what the introduction and use of IP gives in this case. However, its usefulness may not necessarily be measured in terms of money. Everything depends on the goals.

At present, the head of a Russian enterprise has to make decisions under conditions of uncertainty and risk, and this forces him to constantly keep under control various aspects of financial and economic activity, which is reflected in a huge number of documents containing heterogeneous information. Competently and well-processed and systematized information to a certain extent is a guarantee of effective production management.

If we exclude intentional illegal actions, then all accounting errors are made either through negligence or due to ignorance of the peculiarities of accounting in Russia. Errors are almost inevitable in manual accounting or when using illegal or outdated or versions of software systems.

The transition from the study of single factors to general conclusions is called induction.

Any accounting program does not replace an accountant, but only helps to perform some tedious tasks. Even the highest quality program will not help if it is used by an unskilled accountant. And a person who is ignorant of accounting simply will not be able to work with an accounting program.

Modern programs do not imply full automation of accounting activities, limiting themselves to accounting and storing primary documents and performing simple calculations, as well as building various reports. None of the programs offers the accountant complete algorithms of behavior in any situation. The program does not suggest the necessary actions, the accountant must independently choose what he must do in a given situation. Ideally, any task facing an accountant would be transferred to a program that would automatically build the necessary sequence of actions, independently prompting the accountant to enter the necessary information.

When working with existing programs, the accountant must independently determine the sequence of actions, after which the program will help to perform them.

Since all accounting and tax accounting is based on primary documents, the first task of any program is to automate the input, creation, storage and accounting of such documents. At the same time, some documents are created directly in the program, which should simplify this procedure as much as possible. Automatic numbering of documents and substitution of the necessary dates, selection of values ​​from the directory instead of entering information using the keyboard significantly speeds up and simplifies the creation of documents. If the documents contain a calculation part, for example, VAT should be allocated separately, then the program will automatically perform the necessary calculations. Naturally, the program will independently display the required amount in words.

The remaining documents fall into the accounting department from other departments or from third-party organizations. In this case, you need to enter the document into the computer without changing any information. Of course, in the ideal case, one would use a scanner to enter the original document into the computer and then automatically convert it into a form suitable for storage.

However, modern accounting programs are unable to do this, and the accountant has to manually enter the necessary information. To facilitate the input, many programs use various directories, which greatly help when entering many documents of the same type.

The entered and created documents are stored in the program so that they can be viewed at any time and, if necessary, corrected. Convenient means of searching for the necessary document and a well-thought-out structure for storing documents will greatly facilitate the work of an accountant.

It should be noted that documents do not always reach the accounting department on time and in the right form. Sometimes you have to enter information not from a document, but from an oral presentation, and the corresponding document appears much later. Although this practice is against accounting rules, it is actually quite common.

That is why it is important that the program allows you to change documents retroactively, and the changes do not violate all further operations performed after the introduction of the document.

Based on primary documents, a journal of business transactions is created. In the absence of a computer, this tedious work is done manually by the accountant. Any accounting program automatically creates a journal of transactions based on the entered documents.

However, some operations still have to be entered manually. The more perfect the accounting program and the better it is tuned to the accounting features at a particular enterprise, the fewer operations are entered manually. Ideally, the entire business journal should be generated automatically.

Each business transaction generates one or more transactions, which are placed in the transaction journal. This operation is easily done automatically, so it is quite rare to manually enter journal entries. Of course, manually entering a transaction consists in describing the transactions associated with it, so in fact the accountant still sometimes has to describe the necessary transactions, but this is done through the transaction log, and not directly in the transaction log.

In some programs, there is no separate posting journal and all work is done with the business transactions journal.

The requirement to maintain tax records along with bookkeeping has significantly increased the burden on accountants, but the use of a computer helps to avoid double counting. To maintain most tax registers, information obtained from primary documents used in accounting is sufficient; by adding several documents, you can automatically build any tax register.

The main thing is that firms producing accounting programs should add tax accounting to their products in a timely manner.

In addition to primary documents, a journal of business transactions and postings, any accounting program necessarily supports the maintenance of numerous directories. It was noted above that directories are needed for quick entry of documents. In addition, directories are necessary for automatic calculations. Tax rates, company staff, charts of accounts, exchange rates and other information are stored in the program for its proper functioning.

You must be able to edit the directory, add and remove information from it. Since there can be a lot of reference information, the program must provide ways of structuring and searching that make it easier to work with the reference book.

The ultimate goal of any accounting department is the preparation of reports on the results of the economic activity of the enterprise. It is important to be able to quickly receive reports such as the turnover sheet, checkerboard, General Ledger, order journal and some others.

These reports are built automatically by programs based on information from the journal of transactions. We can say that the main reason for using accounting software is to automate the construction of these reports. With manual calculation, errors are inevitable, and the computer will build a report absolutely error-free, of course, if the information in the transaction log is correct.

In accounting, there are a number of periodic actions that should be regularly performed: accrue and pay wages, calculate depreciation and revalue the currency. These operations in most accounting programs are performed automatically, and all the necessary postings are generated.

For the accounting department of large enterprises, it is extremely important that the accounting program allows several accountants to work simultaneously with one information base. Also, sometimes there is a need to consolidate accounting.

Most accounting software implements these requirements, but a more expensive version of the software must be used. Working with large volumes of information requires an extremely acceptable processing speed. In order for several accountants to be able to work with one large information base and the speed of work does not decrease, the program must be optimized for such work. Unfortunately, when working with some programs, delays increase significantly with an increase in the number of users and the number of primary documents and transactions.

Accountants often use a calculator and a calendar in their work. Many programs include support for them, but often a regular desktop calculator or wall calendar is much more convenient than those built into the program. Also, some programs allow you to create text documents, but for these purposes it is much more convenient to use the Word text editor. If the program allows you to create spreadsheets, then they are less convenient than Excel spreadsheets. Many additional features built into accounting programs are rarely used in practice.

It should be noted one feature of accounting in our country. Accounting rules are constantly changing, new laws, orders, resolutions and instructions are coming out all the time. The accounting program must keep track of all changes, so it has to be constantly modified. If the program is not updated for a sufficiently long time, many of the automatically performed actions will turn out to be erroneous and much more operations will have to be performed manually.

In addition, for the successful operation of the program, it should be adapted to the specifics of the activities of a particular enterprise. Often, the cost of acquiring a program is much less than the cost of adapting and updating it.

Most modern programs have powerful customization tools for accounting features in a particular organization. Often the program supports a built-in programming language, which can be used to describe almost any operation. However, the implementation of complex tasks requires a highly qualified specialist who knows not only the features of programming in the built-in language, but also all the subtleties of accounting. An unqualified specialist can make a mistake, which as a result will lead to significant material losses due to incorrect accounting. Creating complex programs in an embedded programming language can be time-consuming, so it's often easier to do some of the work manually without having to adapt the program to your needs.

Modern accounting programs have gone beyond the automation of accounting activities. Often companies producing accounting programs offer additional programming for the automation of personnel accounting, warehouse accounting, trading activities, etc. At the same time, all programs are closely related and allow various departments of the enterprise to work in a single information space. Separate accounting programs can work directly with certain automated trading and warehouse equipment.

Thus, information from cash registers, barcode scanners and other equipment automatically enters the information base of the program.

Almost all accounting programs allow you to keep not only synthetic, but also analytical accounting. Various reports generated on the basis of data on the objects of analytical accounting make it easier to maintain inventory records and record relationships with counterparties.

I would like to note some of the shortcomings inherent in all modern accounting programs. They are much inferior to modern universal programs in the thoughtfulness of the user interface, that is, in the principles of organizing communication between a person and a computer. Leading companies that produce universal programs, such as Microsoft, Corel, Lotus, Adobe, Symantec, think through the interface of their programs to the smallest detail, and uniform methods of working with programs are gradually being developed. It is easier for users to learn a new program if it uses generally accepted rules of communication.

In addition to a not very high-quality interface, the vast majority of programs offer complex setup and update procedures. In most cases, the maintenance of these programs will require the involvement of specialists. While most general purpose software is getting friendlier and easier to learn, accounting software is getting more complex and confusing.

Thus, despite all the shortcomings, there is no other way out than using programs that automate accounting. Manually keeping records in modern accounting, if possible, is certainly irrational. The main thing is to choose the most suitable program and try to master it better.

Characteristics of automated systems

The ideal for an accounting and management accounting system from the point of view of the head of the company and the owner is to obtain all the necessary information on the entire enterprise at any point in time, and not for the last month. Only then can it be managed effectively.

When the system works effectively, it means that each of its links, subdivisions, works effectively. A range of tasks has been defined, document circulation and information exchange have been debugged. The creation of a modern automated system entails the need to re-equip the technical base and improve the organization of data exchange.

An integrated approach to implementation (setting up software with simultaneous technical development and project support) allows the company's management to get an enterprise management system as a single complex, with separate offices that are only links in the chain and part of the whole. And this, in turn, makes it possible to quickly and efficiently manage the company's joint resource - turnover, warehouses, cash and receivables.

The right choice of a software product is one of the certain moments of accounting automation. The choice of software is carried out at the stage of organizing and designing automated information systems (AIS) based on the survey data of the object's information system. The computer software market in Russia offers a wide range of accounting software options from the simplest, capable of performing the minimum set of operations required for small firms, to very branched ones that perform an extended range of operations with deep analytics. When choosing software for an enterprise, there are various options:

1) purchase from the manufacturer of a ready-made standard software product that fully meets the needs of this enterprise. Such standard software products successfully implement accounting at enterprises of homogeneous activity with a common accounting specificity and are widely used in small enterprises.

2) drawing up an individual project, if it is impossible to select a standard program for the enterprise. Individual design is carried out both by the company's programmers and with the involvement of outside specialists. At the same time, the cost of design work increases significantly compared to the acquisition of a standard project. Individual design is recommended to be carried out at enterprises with their own specifics of accounting, mainly at large and medium-sized enterprises;

3) finalization and installation of a standard turnkey project is carried out by firms engaged in consulting in the field of information technology, as well as a franchise network that provides system configuration to solve any industry and specialized tasks, adaptation to the specifics of accounting at a particular enterprise. The first and third options for choosing a software product actually make the user dependent on the manufacturer. It is very difficult to talk about the universality of accounting automated systems. The specifics of accounting at different enterprises, constantly changing tax legislation, changes in reporting forms determine the need to adapt almost any system.

A characteristic feature of domestic programs for accounting has been the expansion of their traditional composition due to such additional modules as financial analysis, investment accounting, production, warehouse accounting, etc.

Program development is carried out by various domestic firms. Many of them have accumulated sufficient experience and are constantly improving their programs by releasing new versions. Firms make up software products in local and network versions. The implementation of network programs provides for the organization of a multi-level computer network in the accounting department and network exchange of information between levels. The network version includes an expanded set of programs, the purpose of which is to automate the tasks of financial and economic activities, to combine the solution of accounting problems with commercial and technical services, production, and various management departments.

So, the choice of programs to achieve the set goals is a rather laborious process, which is explained by the complex organizational structure of the enterprise, a large number of employees, and complex document management.

Classification of accounting automated systems Existing applied accounting systems are very diverse and heterogeneous, so it is difficult to classify modern software, but most often experts distinguish the following classes of programs:

1) focus on the size of the enterprise;

2) local and network versions;

3) focus on accounting in various fields of activity, as well as focus on budget accounting;

4) domestic and foreign programs.

The classification feature of accounting programs is their focus on the size of the enterprise and the composition of the functions they perform. The experience of compiling and applying accounting computerization programs makes it possible to single out their groups.

Consider a brief description of the packages of these groups.

Packages "Mini-accounting". This group includes accounting and reporting programs designed for small businesses, with a small number of accounting departments, without a pronounced specialization of employees in specific areas of accounting, maintaining relatively simple accounting. This includes a large number of popular programs, quite versatile and logically complete, under the general name "Posting> General Ledger> Balance", which mainly perform the functions of synthetic and simple analytical accounting. Typical software products of this class, which are most popular and widespread, include the following basic package options: "1C: Accounting", "Turbo Accountant", "Info Accountant", "Finance without problems", "Integrator-Solo", "Infin".

Programs "Mini-Accounting" are in the greatest demand in the modern market of accounting programs, satisfy the needs of most commercial firms; they are relatively inexpensive and easily adaptable to user conditions. Packages of this class are aimed at a non-professional user and are easily mastered by an accountant. The basis of all packages is the correct reflection of a financial and economic transaction in the form of accounting entries in a single business accounting journal without highlighting separate accounting sections. The accountant is released from manual work on maintaining accounting registers, order journals, cost sheets for costing items, and reporting. Based on the entries entered in the unified journal of business operations, the receipt of the balance sheet, chess sheet, General Ledger, balance sheet, synthetic account cards, reporting forms is provided. All output forms can be displayed on the screen, hard disk, floppy disk and printing. Despite the wide variety of programs for small businesses, some common features can be identified. So, the programs are mainly designed for synthetic accounting, but they also provide for the possibility of performing simple analytical accounting with a small amount of information. The programs offer various approaches to the organization of analytical accounting. The most widespread is the coding of sub-accounts and accounts of analytical accounting.

You can also note such general characteristics of programs as similar menu construction, operating with the same keys, the presence of a chart of accounts, typical postings, help in the form of tips, a calendar, a calculator; the use of standard forms of accounting documentation, the ability to work with different currencies, the formation of directories in the machine, the creation of an archive copy, the ability to receive settlements for any period, setting the machine for a given period, etc. Packages can print some forms of primary accounting: payment orders, invoices, incoming and outgoing cash orders. The accountant can independently adjust and adjust the chart of accounts; change, exclude and introduce new standard operations, create new account correspondence schemes. The above characteristics fully apply to literally all accounting programs, regardless of their orientation to small, medium or large enterprises.

The package "Mini-Accounting" provides for accounting on one PC by organizing a local workstation for an accountant. The possibility of organizing a small local area network, consisting of 3-4 personal computers installed at the head, manager and accountant, is not excluded. The possibility of organizing a small local area network, consisting of 3-4 personal computers installed at the head, manager and accountant, is not excluded.

Packages "Mini-Accounting" are successfully used in small businesses with a small number of employees and a small amount of information. But according to Russian legislation, enterprises with different characteristics, including the number of employees, can be considered small in different situations. For industry, construction and transport, the number is set up to 100 people, agriculture and the scientific and technical sphere - up to 60 people, in wholesale trade - up to 50 people, and in retail trade and consumer services - up to 30 people. In accordance with the Guidelines for accounting and reporting and the use of accounting registers in small enterprises with a small number of business transactions, accounting can be carried out according to a simplified form of accounting, which is fully provided by the Mini-Accounting package. A small business itself chooses the form of accounting based on its needs, adapts accounting registers to the specifics of its work, while observing the basic principles of accounting, draws up a working chart of accounts. In a simplified form of accounting, a book of accounting for business transactions is used as a synthetic accounting register, and various statements are used as analytical accounting registers: accounting for fixed assets, accounting for inventories and goods, accounting for production costs, accounting for cash and funds, etc.

The processing of accounting in small enterprises with a large number of employees, with a significant amount of business transactions and, if necessary, compiling many registers of analytical accounting is difficult to use the "Mini-Accounting" package. This caused the emergence of higher-level packages - integrated systems.

Packages "Integrated accounting system" (IBS). Most of the developments of this class "grew" from the previous one. Today, the IHD group is one of the most common. As a rule, the system works locally on one computer or in a network version on several PCs. The system is designed for small and medium-sized businesses and is intended for accounting departments of 2-5 people. When using the system locally, the entire system is located on the computer, in the network version - on several workstations by accounting areas. Network versions of integrated accounting systems can be designed to be integrated with various management functions. For example, the program "1C: Enterprise (versions 7.5, 7.7)", in addition to accounting, is intended for production accounting, sales and supply operations, financial planning and analysis, as well as workflow automation.

Integrated accounting systems refer to programs that combine and support the maintenance of all major accounting functions and sections. They are usually implemented within a single program consisting of separate modules. Each module is designed to process individual accounting areas where analytical accounting is maintained. The basis of the package, as in the "Mini-Accounting", is the Head module "Posting - General Ledger - Balance", as well as modules for performing individual sections of accounting. The composition of modules that provide automated processing of accounting tasks is not the same in different programs. Basically, these are modules that maintain analytical accounting for financial and settlement operations, accounting for materials, accounting for fixed assets and accounting for goods. For payroll accounting, as a rule, an independent program is created, but this module can also be located in the general program.

The sequence of processing accounting tasks in integrated systems is as follows. First, individual accounting tasks are processed by accounting areas, as a result of which analytical summaries are compiled.

After the processing of the accounting section is completed (or during processing), accounting entries enter the head module and are recorded in a single journal of business operations, on the basis of which turnover balance sheets, the General Ledger, account cards, balance sheet, and reporting forms are obtained. In this way, the processing of all accounting tasks is integrated. The best packages of this class at exhibitions and competitions were recognized as programs of the Parus corporation, 1C companies (1C: Enterprise version 7.5, 7.7), Infin, Supermanager, Info-buh-alter, network program " Integrator by Infosoft, Turbo Accountant (4, 5, 6), BEST-3 Intellect-Service.

Packages "Integrated Accounting System". The accounting software package was first developed in the 1950s. for the implementation of complex mechanization of accounting on counting and perforating machines. In the 1970s processing of complexes of accounting tasks was transferred to universal computers, where "standard design solutions for accounting" were used for each section of accounting.

With the advent of personal computers, the tendency to create separate programs for each accounting area with the possibility of their subsequent integration has been preserved.

The accounting complex is designed for medium and large enterprises, where the organization of accounting is carried out by a complex of interconnected workplaces. The characteristic features of the packages are: the presence of a complex of local, but interconnected packages for individual areas of accounting, an interface for the exchange of information between the AWP of consolidated accounting (the AWP of the chief accountant) and the AWP of individual accounting areas for obtaining balance and reporting, detailed analytical accounting for all areas of accounting, extended composition of the traditional set of accounting tasks.

The composition of packages-complexes can be as follows. Workstation of the chief accountant (workstation of consolidated accounting), accounting of labor and wages, accounting of inventories, accounting of fixed assets and intangible assets, accounting of production costs, accounting of financial and settlement operations, accounting of finished products.

The composition of the packages can be expanded with modules that provide accounting for financial results, accounting for capital investments, financial analysis, etc.

The composition of the packages may differ in the complexes developed by different companies. Its content can be supplemented by the inclusion of additional modules. The use of complexes allows you to create integrated accounting at medium and large enterprises, where complex automation of accounting is carried out. At the same time, it is necessary to observe the main principle: the packages must be informationally interconnected, which is possible only when purchasing the entire set of programs from one manufacturer that has proven itself in the software market. These include packages of firms: "Intellect-Service" (program "BEST-4"), "Micro-Plus" ("Luka"), "Prologue", "Omega" ("Bukhkompleks"), the firm "ACE" (" Cheetah"), "Star", "Infin" ("Super Accounting"), "Turbo Accountant". Corporate systems are designed to automate enterprise management functions. Sometimes such systems are referred to as "Corporate Financial and Business Management Systems". The system consists of complex components, including a functionally complete accounting subsystem, as well as management, planning subsystems, elements of analysis and decision-making, office work, etc. The accounting component in these systems is not dominant, since such systems are mainly focused to the management process. In such a system, the information interconnection of all constituent subsystems is of great importance. This new class of systems is just emerging in Russia. Many foreign software products belong to this class. According to forecasts, in the near future such systems will become widespread in Russia and demand for them will outstrip supply.

Corporate systems are focused primarily on managers and managers and provide for the organization of a complex multi-level local area network of an enterprise and the installation of automated workstations in various departments with a complex network exchange of information. The systems are very complex, high cost and require individual customization for each client. The implementation of corporate systems is carried out, as a rule, by consulting organizations performing turnkey work.

Systems are individually finalized and implemented on the basis of a typical core for each customer. The complexity of building corporate systems lies in the presence of various program modules. A typical example is the corporate system "Galaktika", where the functional contours of administrative management, operational management, production management and accounting are highlighted, for automated processing of which about 40 program modules (AWP) are provided. The system can be assembled from various modules. Corporate systems are designed for use in large enterprises, in shopping centers and department stores, but can also be used in a truncated composition of modules in medium-sized enterprises. As an example, we can cite some domestic organizations that develop corporate systems for large enterprises: the Galaktika corporation, the firms Infosoft, Nikos-soft, Omega, Cepheus, and Zvezda. Parus corporation, 1C company and others are also moving to compiling corporate systems for medium-sized enterprises. The undoubted advantage of these organizations is an integrated approach to the creation of AIS at the enterprise. They provide inspection of the information system, selection and supply of technical means, installation of a turnkey program, system maintenance, personnel training. It can be argued that the future belongs to such organizations.

Preparation of financial statements using an automated system

Financial statements are compiled and generated using the ABACUS Professional PC in the "Reports" section. The section is intended for setting up the procedure for calculating and compiling interim and annual financial statements, as well as any accounting reports, tax returns and reports of any type.

The program contains reports included in the annual financial statements: Balance sheet (form No. 1), Profit and loss statement (form No. 2), Statement of changes in equity (form No. 3), Cash flow statement (form No. 4) , Appendix to the balance sheet (form No. 5).

To calculate reporting documents, a list of indicators is entered in the "List of indicators" subsection. The list of groups of indicators is organized in the form of a tree-like directory, the structure of which can be determined independently. For the group, a number, full and short name are entered. Indicators can be added to any group, regardless of nesting, except for the root group.

The indicator is determined by the number within the group, the full and short name, as well as the code. The code for each indicator must be unique. For each indicator, a calculation procedure is defined that is effective from a given date. The order of calculation can be set using the so-called "Push-button setting", or using the ABACUS Designer (SBW) algorithm.

To generate a report, you must specify the period for which data on indicators will be calculated. The calculation periods are stored. You can perform a preliminary calculation of indicators in the subsection "Calculation results" of this section. To do this, an indicator or a group of indicators is marked and a calculation operation is performed. The calculation can be made in ruble or currency regimes. In the currency mode, the calculation can be made only for transactions generated in a specific currency, or in terms of the declared currency.

For the given parameters for calculating the indicator (balance at the beginning, balance at the end, debit turnover, credit turnover, separate opening and ending balance (debit and credit)), data in rubles, in quantity and in currency are simultaneously determined.

Calculation and printing of the reporting document is carried out according to the data generated for the selected time range. If the preliminary calculation of the report indicators was not performed, it is carried out at the time the document is generated. When reprinting, the saved data is simply written to the report. You can set the mode of mandatory recalculation of indicators at the time of generating the reporting form.

The ABACUS Professional system does not allow you to keep accounting in full, as required by the company.

Accounting for capital investments conducted by contracts, contractors, cost items.

For fixed assets: the start and end dates of the system features are not adjustable, i.e. the start date of the feature starts from the date of purchase, not from the next month; there is no adjustment table of correspondence, depreciation account corresponding to each sub-account of accounting for the initial cost, with cost accounts; internal transfer of an inventory object from one MOT to another, transfer to another department, transfer from sub-account to sub-account is provided, while internal transfer is the transfer of an IO from one MOT to another, since transfer between sub-accounts is not an internal transfer; there is no connection between the inventory object and the VAT write-off procedure.

According to warehouse accounting it is necessary to add a directory of enterprise warehouses to the reference information structure, the receipt and consumption of material assets is tied not only to the account and sub-account on accounts with the analytical attribute "Warehouse accounting", but also to the warehouse code, in addition, it is necessary to bind material assets to the unit and to the private person (MOL);

The section should contain a directory of warehouses with the following details: warehouse code, warehouse name, code of the department that owns the warehouse.

For capital construction: it is necessary to enter reference and operational information about capital construction projects; on the basis of reference and operational information, create entries in the history of postings on the volume of construction and installation works (SWR), materials spent on the construction of the facility, as a CW or CWU using a capital construction object; calculate the value added tax depending on the method of construction (contract or on their own); calculate the amount of VAT refund when entering the object; generate reports on construction in progress based on reference and operational information.

The control function of the system is not well thought out, that is, if an operation or transaction is accidentally or intentionally deleted, then this is not reflected in the program in any way - it is impossible to trace how it happened and who did it.

The ABACUS Professional system does not have enough speed, since several operations, the formation of documents, reports can take quite a long time, and with a large number of accounting staff, this is a rather big disadvantage of the system.

5. Simplified form of accounting

Trading - the scope of the enterprise that carries out bringing the manufactured product to the consumer, i.e., the implementation of the utility function and recognition of the consumer qualities of the product.

Features:

1) a modern enterprise continues the production process in the sphere of circulation (usually, newly arrived goods are not ready for immediate sale, preliminary preparation is needed (meat cutting, packaging), therefore, additional costs appear that are imposed on wholesale prices);

2) trade has a direct impact on the formation of the market, the creation of an appropriate market situation, the formation of demand;

3) this area turned out to be the most subject to market changes: reorganization, restructuring and transformation in various organizational and legal forms and different forms of ownership, that is, all market innovations and relations affected trade;

4) the influence of the state is manifested through tax sanctions and benefits;

5) sales proceeds to a greater extent (more than 90%) come in cash, therefore, mainly trading enterprises form the cash balance of banks;

6) the distribution of sales volumes for individual items is typical, and at the same time only the leading organization has an independent balance sheet and draws up financial and accounting statements;

7) the issue of organizing cash management is very important;

8) the proportion of employees with financial responsibility is high, and the risks of hiring are high;

9) huge volumes of "passing" masses of commodities and funds, so it is necessary to organize control over the movement of money and related documentation. At present, small businesses can use a simplified form of accounting, in which only two types of accounting registers can be used - the Book of Accounting for Business Operations (synthetic accounting register) and the accounting records of the relevant objects (fixed assets, inventories, finished products, etc.), being registers of analytical accounting.

The book of accounting for business transactions is filled either directly according to the data of primary documents, or according to the final data of the statements (with a significant number of business transactions).

The data of the specified Book and Statements, if maintained, are used to draw up a balance sheet and other forms of financial statements.

Entries in accounting registers are made on the basis of duly executed accounting documents (in accordance with the regulations on documents and workflow) on the second day after the business transactions. The order of recording depends mainly on the number of daily business transactions.

If the number of business transactions is insignificant, then they are first recorded in the Book of Accounting for Business Transactions, and only then - in the relevant statements.

For example, an operation on the receipt of funds at the cash desk from the current account will be reflected in the column "Amount" in the debit of account 50 "Cashier", the credit of account 51 "Settlement account" of the Book of accounting for business transactions, and then in the statements for accounting transactions on cash and settlement account (form No. B-4).

Data on the opening and closing balances of the accounts of the Book are used in the preparation of the balance sheet.

If a significant number of business transactions are performed in an organization, then they can be recorded first according to the relevant statements, and already the final data of the statements for the month are recorded in the Book of Accounting for Business Transactions. For the correct transfer of data from the statements to the Book, the corresponding columns of each statement in brackets indicate the numbers corresponding to the columns of the Book in which these data should be reflected.

You can also use the credit principle of recording for the transfer of these statements to the Book of Accounting for Business Transactions. In this case, from each statement in the "Amount" column of the Book of Accounting for Business Transactions, the total amount is recorded for the expense section of the statement and then deciphered by private amounts for the corresponding accounts of the Book.

At the end of the month, the results are summed up in the Book, the turnover for each account is calculated, and the final balance is displayed.

The total of the debit turnovers of all accounts must match the total of the turnovers of the credit accounts and the total of the "Amount" column. The sum of the ending balances of active and passive accounts must also match.

Information about the opening and closing balances for each synthetic account is used to compile the balance sheet.

In this period, organizations have the right to choose the form of accounting. Based on the recommended forms, enterprises can develop their original forms, create registration and processing programs, and improve accounting registers.

LECTURE No. 12. Accounting statements

1. Composition of financial statements

All enterprises (legal entities) must draw up financial statements based on primary data from synthetic and analytical accounting. It consists of the following forms:

1) balance sheet (form No. 1);

2) profit and loss statement (form No. 2);

3) statement of changes in capital (Form No. 3);

4) cash flow statement (Form No. 4);

5) appendix to the balance sheet (form No. 5);

6) an auditor's report confirming the reliability of the enterprise's financial statements (if the enterprise is subject to mandatory audit);

7) explanatory note.

The following details must be present on the financial statements:

1) the name of the constituent part;

2) an indication of the reporting date or the reporting period for which the financial statements are drawn up;

3) full name of the enterprise;

4) taxpayer identification number (TIN);

5) type of activity of the enterprise;

6) organizational and legal form of the enterprise;

7) unit of measurement of numerical indicators;

8) full postal address of the enterprise;

9) date of approval (for annual financial statements);

10) the date of sending and acceptance of financial statements (when the financial statements are sent by postal order).

The financial statements of enterprises that maintain accounting records using centralized accounting must be certified and signed by the head of this enterprise or a specialist accountant.

The reporting year for all enterprises is the calendar year (from January 1 to December 31).

The first reporting year for newly created enterprises is the period from the date of their state registration to December 31 of the corresponding year, and for enterprises formed after October 1 - to December 31 of the next year.

Monthly and quarterly financial statements are considered interim and should be compiled on an accrual basis from the beginning of the reporting period.

2. The concept of the balance sheet, types of balance sheets

Balance sheet - this is a grouping of economic assets, their sources for a certain date. The equality of assets and liabilities of the balance sheet is called the balance sheet currency.

The balance sheet is used to analyze the economic activities of the enterprise, in order to find internal reserves, reduce costs and losses.

The balance is used not only by internal users, but also by external ones (shareholders, founders, creditors, banks).

Schematically, the balance sheet is a table. The asset includes two sections: "Non-current assets" and "Current assets" and reflects the property of the enterprise.

All resources of the enterprise are grouped in the asset balance, and their sources of education - in the liabilities side of the balance. Sections in the asset balance are arranged in ascending order of liquidity. The liability includes three sections: "Capital and reserves", "Long-term liabilities" and "Short-term liabilities".

The classification of balance sheets can be presented according to the following criteria:

1) time of compilation;

2) source of compilation;

3) the amount of information;

4) the nature of the activity;

5) form of ownership;

6) reflection object;

7) cleaning method;

8) by the location of the asset and liability;

9) according to the form of reflection of turnover.

By the time of compilation, balance sheets can be:

1) opening or opening balance - before its compilation, an inventory and assessment of all property is carried out at the enterprise;

2) current balance - periodically compiled during the entire period of the organization's activities. There are three types of current balance:

a) initial (incoming) - compiled at the beginning of the reporting period;

b) final (outgoing) - compiled at the end of the reporting period;

c) interim balance - compiled for the period between the beginning and end of the reporting period;

3) liquidation balance - characterizes the property status of the enterprise on the date of termination of its activities for the reporting period;

4) separating balance sheets - are compiled during the division of a large organization into a number of smaller structural divisions or in the process of transferring one or several structural divisions of this organization to another organization;

5) unifying balance sheet - is compiled in the process of merging several organizations into one large organization or in the process of joining one or more structural units to this organization.

According to the sources of compilation, the balance sheets are divided into:

1) inventory balance sheets - compiled in accordance with the inventory of the enterprise's funds, such a balance sheet can be presented in an abbreviated or simplified form;

2) book balance - compiled on the basis of current accounting data (based on current documentation);

3) the general balance sheet is drawn up on the basis of accounting records and inventory data.

According to the volume of information, balance sheets are divided into:

1) unit balances - reflect information about the activities of only one organization;

2) consolidated balance sheets - reflect information about the activities of several organizations, are compiled using the mechanical summation of funds listed on the items of several individual balance sheets, and calculating the total results of the asset and liability.

In such balances, individual columns reflect the state of the funds of individual organizations, and the "Total" column characterizes the general state of the funds of all organizations as a whole.

By the nature of the activity are:

1) the balance of core activities - corresponding to the statutory policy in the organization;

2) the balance of non-core activities - reflects other activities of the organization (transport, housing and communal services, etc.).

By form of ownership, balance sheets can be presented

depending on the established organizational and legal form: state, municipal, cooperative, joint ventures, etc.

According to the object of reflection, the balance sheets are divided into:

1) an independent balance sheet - such a balance sheet is made up of enterprises that are legal entities;

2) a separate balance - this balance is made up of structural units belonging to one organization (legal entity).

Cleaning method:

1) gross balance - includes regulatory articles, is used for scientific research, as well as for improving information functions;

2) net balance - excludes regulatory items, the net balance is currently used, as it reflects the real value of the organization's property.

By location of assets and liabilities of the balance sheet:

1) balance in the form of an account - it has a parallel arrangement of articles and sections of an asset and a liability;

2) balance in the form of a report - it contains a consistent arrangement of assets and liabilities.

In the form of reflection of turnover:

1) balance sheet - is compiled by counting balances (balances) on accounts;

2) turnover balance - in addition to balances (balance) contains data on their movement (debit and credit turnover) for the reporting period.

Any balance sheet must meet the following specific requirements: truthfulness (fidelity), reality, unity, continuity, clarity.

truthful is a balance sheet that was drawn up in accordance with the entries made on the basis of these documents. Documents, in turn, reflect the facts of the economic activity of the organization for a certain period of time.

The condition of the veracity of the balance - reliability of entries in documents that substantiate balance sheet indicators.

Veiling techniques:

1) the reflection of values ​​in the balance sheet is not on those items where they should be taken into account;

2) balancing accounts payable and receivable, i.e. those amounts that should be reflected in reality for an asset (debtors) and a liability (creditors), as well as deduct one from the other; at the same time, only the difference between them (balance) gets into the balance;

3) writing off shortages of valuables at the expense of identified surpluses;

4) incorrect (increased or reduced in amount than it should) creation of funds and reserves of the organization;

5) non-writing off of amounts for the costs of expenses related to the reporting period;

6) inclusion in the balance sheet of someone else's property;

7) drawing up a balance sheet based on data not substantiated by documentation.

Reality of balance and truthfulness - ambiguous concepts. The balance may be true, but not real.

There are theories of balance sheet estimates: objective estimates, subjective and book estimates.

The theory of objective valuations is based on the principle of sold prices, which could be established in the process of selling the property of the organization at the time of the balance sheet.

The theory of subjective assessments is based on the fact that the value of the organization's funds directly depends on the individual conditions in which the organization is located. The same item may have different prices for different organizations.

The theory of book valuations is based on the valuation according to which the organization's funds are recorded (in books).

But none of these theories can give an unambiguous answer to the question of evaluation. Therefore, it is necessary to rely on the compliance of balance sheet estimates with certain regulatory documents currently in force.

Reality of balance mainly depends on the liquidity of the organization's funds.

Liquidity of accounts receivable characterized by the possibility of obtaining funds from debtors. Thus, the balance can have both liquid and illiquid funds (unable to pass the turnover).

Reality of balance characterized by the possibility of "life" of the assets of the enterprise.

Unity of balance is to build it on the same type of accounting and evaluation principles.

Continuity of balance lies in the fact that each subsequent balance sheet should follow from the previous balance sheet (continuity should extend to the methods of valuation and balance sheet preparation).

Clarity of balance is its availability to individual users of information.

3. Changes in the balance sheet under the influence of business transactions

According to the nature and scale of the grouping, the balance sheet accounts are divided into:

1) synthetic or balance accounts (accounts of the first order, general), intended for an enlarged grouping of business transactions (from the word "synthesis" - to generalize).

This grouping is carried out in special accounting registers, order journals and the General Ledger in value terms. They are assigned a conditional cipher, and subaccounts a serial number. Based on these accounts, reporting forms are filled out, account 20 "Main production";

2) analytical or auxiliary accounts (private, specific, in continuation of synthetic accounts) - in the development of a certain group of synthetic accounts by type of economic means. Evaluated in natural, labor, monetary terms.

There is a connection between synthetic and analytical accounts. The balance of one synthetic account must be equal to the sum of the balances of all analytical accounts related to it.

The debit or credit turnover of synthetic accounts is equal to the sum of the debit or credit turnovers of all analytical accounts, respectively. analytical accounts have sub-accounts - a property of analytical accounts. At the beginning of work and organization of accounting, it is necessary to establish what means, rights and obligations the enterprise has.

Means means property-commodity-material values ​​and money, i.e. those types of values ​​that can be transferred, with the exception of money itself, into a monetary form through their implementation.

Rights are understood as debts to the economy. Under the obligations understand the debts of the economy.

Business operations are divided according to homogeneity:

1) procurement processes are operations related to the provision of an enterprise with inventory items;

2) production processes - these are operations associated with the manufacture of products, with the wear and tear of materials, the consumption of materials, travel expenses, payroll, general production expenses, services. The result of the production process is the determination of the cost of products, works, services;

3) the implementation process - these are operations related to shipment, unloading, sale of finished products, works, services, advertising, transportation costs; operations related to payments for the sale of products.

The result of this process is the profit or loss from the sale of production.

The current accounting of operations is based on 3 processes:

1) registration of transactions consists in recording each business transaction that causes the exchange of funds in special forms - documents (primary accounting).

Such documents are established for each homogeneous group of business transactions.

2) grouping and recording transactions are reduced to the fact that business transactions, documented in accounting, are grouped in accounts according to the principle of homogeneity of the enterprise's funds using the double entry method.

3) generalization of accounting data consists in a summary of the results of records on a monthly basis in a special table - balance sheet. Received funds in the cash desk of the enterprise:

Debit account 50 "Cashier", Credit account 51 "Settlement account" - both accounts are active, i.e. there was a regrouping of funds in the asset balance. Materials entered the main production:

Debit of account 20 "Main production", Credit of account 10 "Materials" - This is a type of business transaction in which changes occur only in the asset balance.

Economic resources - this is everything that an existing enterprise has and what is necessary for its functioning.

The economic resources that an enterprise owns and from which it expects to benefit in the future, using them in its business activities, are called assets.

Assets include: buildings, equipment, inventories, customer debt, bank balances, cash on hand.

Assets must meet two requirements:

1) be in the possession of the enterprise;

2) have a monetary value.

Assets are divided into 2 groups:

1) tangible assets (they can be touched, seen);

2) intangible assets (without physical measurements, their assessment is based on legally registered rights and privileges that the owner has).

Assets can be of 4 types:

1) current assets - inventory, money on hand and on the current account, securities and customer debt - they can be turned into cash during the year.

2) financial investments - have a long-term nature and are not used in the current financial transactions of the enterprise, and also cannot be converted into cash during the year (stocks, bonds).

3) property (land, buildings, equipment) - long-term or long-term.

4) intangible assets - usually of a long-term nature (patents, licenses, trademarks, etc.).

Author: Daraeva Yu.A.

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The stereotype that women prefer "bad boys" has long been widespread. However, recent research conducted by British scientists from Monash University offers a new perspective on this issue. They looked at how women responded to men's emotional responsibility and willingness to help others. The study's findings could change our understanding of what makes men attractive to women. A study conducted by scientists from Monash University leads to new findings about men's attractiveness to women. In the experiment, women were shown photographs of men with brief stories about their behavior in various situations, including their reaction to an encounter with a homeless person. Some of the men ignored the homeless man, while others helped him, such as buying him food. A study found that men who showed empathy and kindness were more attractive to women compared to men who showed empathy and kindness. ... >>

Random news from the Archive smart plastic 27.10.2022 Researchers at the University of Texas at Austin set out to create a plastic that is rigid and hard in some places and soft and stretchable in others. They have been able to create a new material that is 10 times stronger than natural rubber and could lead to more flexible electronics and robotics. "The ability to control crystallization, and therefore the physical properties of a material, with light could potentially be used to create wearable electronics or actuators in soft robotics," said Zachariah Page, assistant professor of chemistry and corresponding author of the paper. Page and his team were able to control and change the structure of the plastic-like material by using light to change the amount of elasticity or stretch in the material. The chemists started with a monomer, a small molecule that bonds with others like it to form the building blocks for larger structures that were similar to the polymer found in the most commonly used plastic. After testing a dozen catalysts, they found one that, when added to a monomer and irradiated with visible light, produced a semi-crystalline polymer similar to that found in synthetic rubber. The light-affected areas produced a harder, stiffer material, while the unlit areas retained their soft, tensile properties. Because the substance was made from the same material with different properties, it was stronger and could stretch more than most mixed materials. The reaction occurs at room temperature, the monomer and catalyst are commercially available, and the researchers used inexpensive blue LEDs as the light source. The reaction also lasts less than an hour. Going forward, researchers will aim to create more objects using this material to continue testing its suitability.

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