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
46. Accounting for financial investments
К financial investment include the organization's expenses for the purchase of securities in order to generate additional income, contributions to the authorized capital of other organizations, receivables in the form of loans granted to other enterprises.
Accounting for financial investments is carried out on an active basis account 58 "Financial investments" on sub-accounts.
On subaccount 58-1 "Shares and shares" the presence and movement of investments in shares of joint-stock companies, authorized (share) capitals of other organizations in the form of cash, material assets, finished products, etc. are taken into account.
Debit account 58 "Financial investments"
Credit of account 51 "Settlement accounts" (52 "Currency accounts", 10 "Materials", 43 "Finished products", 20 "Main production", etc.) - contributions to the authorized capital in the form of cash (currency, material assets) are reflected , finished products, etc.).
On subaccount 58-2 "Debt securities" the presence and movement of investments in public and private debt securities (bonds, etc.) are taken into account. Securities are accepted for accounting at their purchase price (market price), which may be equal to, greater than or less than the nominal value. If the market value exceeds the nominal value, then the resulting difference is subject to write-off or additional accrual.
Debit of account 76 "Settlements with various debtors and creditors" (for the amount of income due on securities)
Credit of account 58 "Financial investments" (for the part of the difference between the market and nominal value), 91 "Other income and expenses" (for the difference between the amounts attributed to accounts 76 "Settlements with various debtors and creditors" and account 58 "Financial investments" ).
Additional accrual of the excess of the nominal value of bonds and other debt securities acquired by the organization over their purchase value is reflected in the following entry:
Debit of account 76 "Settlements with various debtors and creditors" (for the amount of income due on securities)
Credit of account 58 "Financial investments" (for a part of the difference between the market and nominal value), 91 "Other income and expenses" (for the total amount allocated to accounts 76 "Settlements with various debtors and creditors" and 58 "Financial investments").
Sale or redemption of securities reflected:
Debit account 91 "Other income and expenses"
Credit of account 58 "Financial investments".
In the balance sheet, financial investments are reflected at the lowest cost - accounting or market. Since the situation in the stock market is unstable, many create allowance for depreciation of investments in securities.
Account 59 "Reserves for the depreciation of investments in securities" is intended to summarize information on the reserves for the depreciation of the organization's investments in securities. On the credit of this account, the formation of a reserve is carried out, on the debit - the use of the reserve.
1. Formation of a reserve:
Debit of account 91 "Other income and expenses" Credit of account 59 "Provisions for depreciation of investments in securities".
2. Decrease in the reserve due to the disposal of shares for which a reserve was previously created: Debit account 59 "Provisions for depreciation of investments in securities"
Credit of account 91 "Other income and expenses".
Analytical accounting for this account is kept for each reserve.
Author: Kabkova E.N.
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