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
65. Accounting for earmarked funding
Target funds include funds in the form of subventions; funds received from other enterprises; funds received from parents for the maintenance of children in children's institutions, etc. The expenditure of these funds is carried out for strictly defined purposes and in accordance with approved documents (budgets). The use of earmarked funds for other purposes is prohibited.
State assistance provided by the state to commercial organizations also refers to targeted financing.
State aid - increase in the economic benefits of a commercial organization as a result of the receipt of assets (cash, other property).
State aid provided in the form of subventions, subsidies, budget loans, including the provision in the form of resources other than cash, and in other forms.
Budgetary funds are divided into the following types:
▪ funds to finance capital expenses associated with the purchase, construction or other acquisition of non-current assets;
▪ funds to finance current expenses.
The organization accepts budgetary funds for accounting under the following conditions:
▪ the presence of confidence that the conditions for the provision of these funds by the organization will be met.
Confirmation there may be contracts concluded by the organization, adopted and publicly announced decisions, feasibility studies, approved design estimates, etc.
Budget resources, accepted in accordance with this condition, are reflected in accounting as the occurrence of targeted financing and debt on these funds;
▪ there is confidence that budget funds will be received.
Confirmation there may be an approved budget list, notification of budget allocations, limits of budget obligations, acts of acceptance and transfer of resources and other relevant documents. As funds are actually received, the corresponding amounts reduce the debt and increase the accounts for cash, capital investments, etc.
Budget resources deducted from the account of target financing as an increase in the financial results of the organization.
Accounting for funds intended for the implementation of targeted activities, funds received from other organizations and individuals, budgetary funds is carried out on account 86 "Target financing".
On loan This account reflects the receipt of funds, by debit - the use of funds for strictly defined purposes.
Receipt of funds intended purpose is reflected in the entry:
Debit account 76 "Settlements with different debtors and creditors"
Credit of account 86 "Target financing".
Use of earmarked funding reflected in the debit of account 86 "Target financing" in correspondence with the accounts:
▪ 20 “Main production”, 26 “General business expenses” - when directing funds for targeted financing for the maintenance of a non-profit organization;
▪ 83 “Additional capital” - when using targeted financing received in the form of investment funds;
▪ 98 “Future income” - when a commercial organization sends budget funds to finance expenses, etc.
Author: Kabkova E.N.
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