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
59. Non-operating income and expenses
Non-operating income are:
fines, penalties, forfeits for violation of the terms of contracts, assets; received free of charge, including under a donation agreement, receipts in compensation for losses caused to the organization; profit of previous years, revealed in the reporting year; amounts of accounts payable and depositor's debts for which the limitation period has expired; positive exchange differences; the amount of revaluation of assets; other non-operating income.
Non-operating expenses are:
fines, penalties, forfeits for violation of the terms of contracts; compensation for losses caused by the organization; losses of previous years recognized in the reporting year; the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect; negative exchange rate differences; the amount of depreciation of assets; transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events; other non-operating expenses.
Non-operating income and expenses are accounted for on account 91 "Other income and expenses". Sub-account 91-1 "Other income" reflects the amount of non-operating income. On sub-account 91-2 "Other expenses" - non-operating expenses.
Accounting for non-operating income.
1. The amount of the fine for failure to fulfill contractual obligations is reflected:
Debit of account 51 "Settlement accounts" Credit of account 91 "Other income and expenses", sub-account "Other income".
2. Write-off of accounts payable: Debit of account 76 "Settlements with various debtors and creditors", account 60 "Settlements with suppliers and contractors"
Credit of account 91 "Other income and expenses", sub-account "Other income".
3. The amount of positive exchange rate difference is reflected:
Debit account 52 "Currency accounts"
Credit of account 91 "Other income and expenses", sub-account "Other income".
Accounting for non-operating expenses.
1. From the settlement account of the organization, funds were transferred to pay penalties for violation of the terms of the contract for the supply of finished products:
Debit of account 91 "Other income and expenses", sub-account "Other expenses" Credit of account 51 "Settlement accounts".
2. Write-off of accounts receivable:
Debit account 91 "Other income and expenses", subaccount "Other expenses"
Credit of account 62 "Settlements with buyers and customers", account 76 "Settlements with various debtors and creditors".
3. The amount of markdown of finished products is shown:
Debit account 91 "Other income and expenses", subaccount "Other expenses"
Credit of account 43 "Finished products".
The reflection of the final financial result is reflected in the following entry:
Debit of account 99 "Profits and losses" (91 "Other income and expenses", sub-account "Balance of other income and expenses")
Credit of account 91 "Other income and expenses", sub-account "Balance of other income and expenses" (99 "Profit and loss").
Write-off of non-operating income is reflected:
Debit account 91 "Other income and expenses", subaccount "Other income"
Credit of account 90 "Sales", sub-account "Profit (loss) from sales".
Write-off of non-operating expenses:
Debit account 90 "Sales", subaccount "Profit (loss) from sales"
Credit of account 91 "Other income and expenses", sub-account "Other expenses".
Author: Kabkova E.N.
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