Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
16. Composition of financial statements
All organizations are required to prepare financial statements based on synthetic and analytical accounting data.
Accounting statements of organizations, with the exception of the reporting of budgetary organizations, as well as public organizations and their structural subdivisions that do not carry out entrepreneurial activities and do not have, except for retired property, turnovers for the sale of goods (works, services), has the following components.
1. Balance sheet, which is a unified form of the report, which is an "informant" on the property status of the organization.
In the balance sheet, assets and liabilities are divided into short-term and long-term. In the asset balance, they are highlighted in the subsections "Non-current assets" and "Current assets". In liabilities - "Capital and reserves", "Long-term liabilities", "Short-term liabilities". Each of the sections is divided into separate subsections and separate articles.
Assets and liabilities in terms of settlements and liabilities, they should be shown separately, depending on the terms of their circulation, with a division into debts with a payment period planned within 12 months and with a payment period of more than 12 months.
2. Gains and losses report characterizes the financial results of the organization for the reporting period. Income and expenses are divided into ordinary and other (operating, non-operating, extraordinary). The profit and loss statement allows you to establish what the organization's profit has been for the reporting period, to give a comparative assessment of their changes with the same period last year.
3. Appendix to the profit and loss account provided for by regulatory enactments.
4. Auditor's report, if required.
5. Explanatory note.
Information that is inappropriate to include in the balance sheet and income statement, but which is necessary for a real assessment of the financial position, is contained in the explanatory note and in a number of reporting forms, such as:
1) statement of changes in equity, which contains information on the availability and changes in the authorized capital, reserve, additional and other components of the organization's capital;
2) cash flow statement in turn characterizes changes in the financial position of the organization in the current, investment and financial activities.
In the explanatory note the organization provides additional information, which includes data on the availability at the beginning and end of the reporting period and the movement during the reporting period of certain types of assets; data on changes in the capital of the organization, on the number of issued paid-in and unpaid shares, their nominal value; data on forthcoming expenses and payments, estimated reserves, on their movement during the reporting period; data on accounts payable, sales volumes, sales markets, cost composition, emergency situations; data on discontinued operations, affiliates, government assistance, earnings per share.
Audit report confirms the reliability of financial statements, if they are subject to mandatory audit, in accordance with the legislation of the Russian Federation.
Author: Kabkova E.N.
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