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
39. Settlements with personnel for other transactions
On the account 73 "Settlements with personnel for other operations" accounting for other transactions.
Other operations - these are settlements for loans granted, for compensation for material damage, etc.
The following sub-accounts can be opened for account 73 "Settlements with personnel for other operations":
73-1 "Settlements on granted loans";
73-2 "Calculations for compensation for material damage".
On subaccount 73-1 "Settlements on loans" settlements with employees of the organization on loans granted to them are reflected (for individual and cooperative housing construction, the purchase or construction of garden houses and the improvement of garden plots, etc.).
On to the debit of account 73 "Settlements with personnel for other operations" the amount of the loan granted to the employee of the organization is reflected in correspondence with account 50 "Cashier" or 51 "Settlement accounts". The following entry is reflected in the account:
Debit of account 73 "Settlements with personnel on other operations", sub-account "Settlements on loans granted"
Credit of account 50 "Cashier" or 51 "Settlement accounts" - reflects the amount of the loan granted to the employee of the organization in cash through the cash desk of the organization or through the settlement account of the enterprise.
For the amount of payments received from the employee-borrower, account 73 "Settlements with personnel on other transactions" is credited in correspondence with accounts 50 "Cashier", 51 "Settlement accounts", 70 "Settlements with personnel for remuneration" (depending on the accepted payment procedure). The account records:
Debit of account 50 "Cashier", 51 "Settlement accounts", 70 "Settlements with personnel for remuneration"
Credit of account 73 "Settlements with personnel on other operations", sub-account "Settlements on granted loans".
On subaccount 73-2 "Calculations for compensation of material damage" calculations are taken into account for compensation for material damage caused by an employee of the organization as a result of shortages and theft of monetary and inventory items, marriage, as well as for compensation for other types of damage.
В debit of account 73 "Settlements with personnel for other operations" the amounts to be recovered from the perpetrators are credited to accounts 94 "Shortages and losses from damage to valuables" and 98 "Deferred income" (for missing inventories), 28 "Rejection in production" (for losses from defective products) etc. The accounting reflects:
Debit account 73 "Settlements with personnel on other transactions"
Credit of account 94 "Shortages and losses from damage to valuables" (98 "Deferred income", 28 "Marriage in production").
On credit of account 73 "Settlements with personnel on other transactions" entries are made in correspondence with cash accounts for the amounts of payments made, etc. The following entries are reflected in the accounting:
Debit of account 70 "Settlements with personnel for wages"
Credit of account 73 "Settlements with personnel on other operations" - reflects the amount of deductions from the amounts of wages.
Debit account 94 "Shortages and losses from damage to valuables"
Credit of account 73 "Settlements with personnel on other operations" - reflects the amounts of shortages written off in case of refusal to collect due to the groundlessness of the claim.
Analytical accounting on account 73 "Settlements with personnel for other operations" is conducted for each employee of the organization.
Author: Kabkova E.N.
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