Preface

The idea for this article came from conversations with accountants, both in person and online. The goal is to provide in a short article (an accountant, as a rule, is always busy, he does not have time to read long works) the basic concepts - both theoretical and practical - for work and further study of accounting. How successful this was is not for me to judge.

About questions. The article contains questions from tests for certification of auditors. Tests were obtained from open sites on the Internet. It is not necessary to answer all questions. If there is a desire, you can think about the question, but if there is no desire, then you don’t have to think about it. The questions above are not always related to the material in the above section. Logic and common sense are sufficient to answer some questions. It is very important to understand that common sense accounting has not yet been abandoned. I hope they won't cancel it in the future.

1. Introduction

Article 1 of the Law “On Accounting” (Federal Law No. 129-FZ of November 21, 1996) provides the following definition of accounting:

Accounting is an orderly system of collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

The objects of accounting are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities.

The quoted definition can be learned by heart. Then it will be very useful when passing exams at the institute, for a certificate of an auditor, a professional accountant, or for successfully passing testing when applying for a job. He is often asked.

According to paragraph 4 of Article 8 of Law No. 129-FZ, accounting of property, liabilities and business transactions is carried out by double entry on interconnected accounting accounts.

Without touching on the features of accounting as a system for now, we will focus on recording transactions (i.e. events, facts of economic activity) for the purpose of summarizing information. In this aspect, accounting is a special language. To learn to speak this language, you must first learn words and simple sentences.

The words of accounting language are accounts. The postings are his suggestions. The grammar is very simple. A sentence (posting) always consists of two words (accounts) and an amount (monetary value) in rubles. This is called double entry. It is more difficult to understand which words can be used to form a meaningful sentence, and which cannot. We will start by studying words and some sentences. But first, some clarification about the responsibilities of an accountant.

Responsibility for organization accounting and compliance with laws when carrying out business operations, Law 129-FZ (Article 6) places responsibility on the manager. In turn, the chief accountant is responsible for the formation of accounting policies, conducting accounting, timely submission of complete and reliable financial statements, and also ensures compliance of ongoing business operations with legislation, control over the movement of property and fulfillment of obligations.

Thus, it is the manager who is responsible for organizing accounting, but this responsibility ends after taking the necessary organizational measures. Both the manager and the chief accountant are responsible for compliance with the law when carrying out activities, but the main responsibility lies with the manager, since the chief accountant reports to him. The chief accountant should not accept for execution and registration documents on transactions that contradict current legislation. He is obliged to inform the manager about such documents (transactions) and receive instructions to accept them for accounting.

We also note that the chief accountant cannot be assigned responsibilities directly related to financial responsibility for cash and other inventory items (since it is the chief accountant who must control their receipt and expenditure). The accountant is not mentioned in the list of employee positions (Appendix 1 to Resolution of the Ministry of Labor of the Russian Federation No. 85 of December 31, 2002) with whom the employer can, in accordance with Article 244 of the Labor Code, enter into agreements on full financial liability. Therefore, the chief accountant should not receive cash and material assets using checks and other documents. Violating this rule is only allowed in small businesses that do not have a cashier on staff. In a small enterprise, the duties of a cashier can be performed by the chief accountant by written order (order) of the manager.

Questions

Is risk inherent in entrepreneurship?

Only at the beginning of entrepreneurial activity;

What is accounting:

A system for collecting and registering information about property, obligations of the organization and their movement;

Ordered system collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions;

A system for collecting and summarizing information about accounting objects through continuous, continuous and documentary recording of transactions performed at the enterprise.

Responsibility for organizing the storage of primary accounting documents, accounting registers and financial statements lies with:

Head of the organization;

Chief accountant of the organization;

Chief accountant together with a representative of the legal service.

2. Accounts

The current organization has owned property (things, including money, securities), as well as property rights (Article 128 of the Civil Code of the Russian Federation). In addition to property, the enterprise has debts (obligations) to personnel, suppliers, the state, etc. For accounting purposes, the entire variety of things, rights and obligations is divided into groups of homogeneous objects. Each such group is assigned a special code (designation), which is called an accounting account. The invoice includes a numerical designation and a name.

For example:

10 “Materials” - account for the cost of materials (fuel, spare parts, metal, paper, semi-finished products, inventory, etc.);

20 "Main production" - account for accounting costs for production;

26 “General business expenses” - an account for accounting for administrative and other expenses that are not directly related to the production of products, but relate to the entire enterprise as a whole;

41 “Goods” - an account for recording the cost of goods;

43 “Finished products” - account for accounting of finished products;

44 “Sales expenses” - an account for accounting for expenses of trade organizations, as well as expenses for the sale of products;

50 “Cash desk” - cash account at the organization’s cash desk;

51 "Current account" - an account for recording non-cash funds in a bank account;

60 “Settlements with suppliers and contractors” and 62 “Settlements with buyers and customers” - accounts for recording the relevant settlements - who owes whom and how much;

68 “Settlements with the budget” - an account for accounting settlements with the budget for taxes and fees - whether the organization owes the state or whether it owes it;

70 “Settlements with personnel for wages” - an account for accounting for settlements with personnel for accruals and payment of wages.

In accounting theory, the following definition is given: an account is a method of grouping and current reflection and control over the state and movement of economic assets and the sources of their formation, as well as economic processes and results of economic activity.

Two main groups of accounts are property accounting accounts (10, 41, 50, 51, etc.) and settlement accounts (60, 62, 68, 70, etc.). In addition to them, there are regulatory, calculation, and matching accounts. They are designed to perform specific functions that collectively achieve accounting objectives.

For accounting of property not owned by the organization, as well as reference accounting of own property transferred for use to other organizations, guarantees issued and received, etc. Off-balance sheet accounts are used. When reflecting transactions on off-balance sheet accounts double entry rule does not apply. Therefore, postings to off-balance sheet accounts have the following form (conditional example): Debit - 150,000 rubles. - property valued at 150,000 rubles was received for rent, loan - 150,000 rubles. - the property is returned to the tenant.

The coding and names of the accounts are determined in the chart of accounts (Chart of accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n). Order No. 94n also approved the Instructions for using the chart of accounts. This chart of accounts is required to be used by all organizations with the exception of credit (banks) and budget organizations that keep records using other accounts.

Accounts corresponding to the most general, enlarged classification of homogeneous accounting objects are called synthetic. Accounting carried out on synthetic accounts (synthetic accounting) is carried out only in monetary terms.

Detailed accounting within general groups of homogeneous objects is called analytical taking into account. Analytical accounts are opened in addition to synthetic ones to collect, accumulate and obtain information on each type of assets and liabilities of the organization. Obviously, the balances and turnover of a synthetic account must always be equal to the sum of the balances (turnovers) of all its analytical accounts (opened within this account).

The first stage (level) of analytical accounting is the introduction of subaccounts, an intermediate link between synthetic and analytical accounts. For example, according to the Instructions in the chart of accounts, in the account “Settlements with suppliers and contractors” it is necessary to take into account separately the debt to the supplier for supplied goods and materials, the amount of advances issued and the amount of debt secured by own bills of exchange issued to the supplier. In accordance with these requirements, the corresponding sub-accounts (60.1, 60.2, etc.) are opened within the synthetic account “Settlements with suppliers and contractors”.

Analytical accounting can be maintained without opening subaccounts. For example, analytical accounting for the account “Fixed Assets” is maintained for each item of fixed assets, analytical accounting for the account “Settlements with personnel for wages” is maintained for each employee. In this case, each fixed asset item or each employee is a separate analytical accounting object (account).

Accounting in analytical accounts can (and in some cases must) be carried out not only in monetary terms, but also in physical terms. For example, fuel accounting in subaccount 10.3 “Fuel” is carried out both in monetary (value) terms and in liters or tons. Parallel cost accounting and accounting in physical terms provide a connection between accounting and the production process.

The general rules for constructing analytical accounting are set out in the Instructions for the chart of accounts. Building a specific analytical accounting system in an organization is the task of accounting. It should be solved on the basis of accounting principles, primarily the requirement of rationality. Industry instructions can be of great help in correctly setting up analytical accounting. In any case, you need to open only really necessary analytical accounts. It is not rational to create small analytical accounts (features) such as, for example, “Costs for a bank guarantee”, “Costs for collection”, “Costs for cash management services”, etc. Excessive detail in analytics increases the complexity of accounting, leads to errors and does not provide any useful information.

Question from tests for qualifying exams. You need to choose the correct answer from the given options.

The shortage of inventories is taken into account on the credit of the account:

10 "Materials"

15 "Procurement and acquisition of material assets"

94 "Shortages and losses from damage to valuables"

5. Monetary expression. Grade

The monetary expression in the posting must correspond to the real value of the accounting object. Those. the asset is worth as much as we paid for it (excluding value added tax in the general case). That's what it is the main method of assessment is at actual cost.

The actual cost consists not only of the amounts paid to the supplier, but also of other expenses (transportation, installation, adjustment, etc.). For example, the actual cost of inventories (materials, raw materials, finished products, goods) may include (clause 6 of PBU 5/01 “Accounting for inventories”):

amounts paid in accordance with the agreement to the supplier (seller);

amounts paid to organizations for information and consulting services related to the acquisition of inventories;

customs duties;

non-refundable taxes paid in connection with the acquisition of a unit of inventory;

remunerations paid to the intermediary organization through which inventories were acquired;

costs for the procurement and delivery of inventories to the place of their use, including insurance costs. These costs include, in particular, costs for the procurement and delivery of inventories;

costs of maintaining the procurement and warehouse division of the organization, costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers (commercial loan); interest on borrowed funds accrued before the inventory was accepted for accounting, if it was raised for the acquisition of these inventories;

costs of bringing inventories to a state in which they are suitable for use for the intended purposes. These costs include the organization’s costs of processing, sorting, packaging and improving the technical characteristics of received stocks, not related to the production of products, performance of work and provision of services;

other costs directly related to the acquisition of inventories.

In some situations, an organization incurs some expenses, for which it cannot be said with certainty that they are directly related to the formation of the value of the accounting object. In this case, the final decision remains with the accountant and his professional judgment. When making such a decision, one must be guided by the requirement of prudence (clause 7 of PBU 1/98 “Accounting Policies of the Organization”), the essence of which is greater readiness to recognize expenses and liabilities in accounting than possible income and assets. Those. It is better to take such costs into account not in the cost of the received asset, but in the current expenses of the organization.

As always, there may be some exceptions to the general rule. For example, trading organizations can include the costs of procuring and delivering goods to their warehouses, incurred before they are transferred for sale, as part of sales expenses (i.e., debited from the account), and not taken into account in the cost of goods (debited from the account). ).

In addition, organizations engaged in retail trade and public catering are allowed to evaluate purchased goods according to sales price with separate consideration of markups (discounts). The selling price of the goods is formed by posting D 41 “Goods” - K 42 “Trade margin”, i.e. the previously formed purchase price of the goods increases by the amount of the trade margin.

In some cases, accounting at standard (planned) prices is used. Deviations of standard prices from actual costs are accumulated in special accounts and subsequently either written off to the cost of the accounting object or to the organization’s expenses. Analysis of such deviations from planned (normative) indicators is a powerful means of control.

The assessment of the accounting object is formed at the time of receipt organization of the object (at the time of its acceptance for accounting) and, as a general rule, is not subject to change. Revaluation at subsequent points in time is allowed only for fixed assets (in the case of their reconstruction, modernization, etc., as well as by decision of the manager at market prices). It is also necessary to revaluate financial investments (for example, securities), from which the market value can be determined.

Inventories are not revalued. If the supplies are outdated, have lost quality, etc., then they are reflected in the balance sheet minus a reserve for a decrease in the value of material assets. The reserve for reducing the value of material assets is formed at the expense of the financial results of the organization (i.e., it is taken into account as a non-operating expense) by the amount of the difference between the current market value and the actual cost of inventories, if the latter is higher than the current market value.

The prohibition on revaluation of an accounting object does not apply to a situation where the actual cost of the object is formed incorrectly, in violation of the requirements of accounting regulations. In this case, it is necessary to correct the erroneous estimate using a correction entry. Another situation in which an adjustment is possible is the receipt of inventories without accompanying documents (uninvoiced deliveries). Such inventories are included in the accounting (conditional) valuation. After receiving the settlement documents, the assessment of the inventory is adjusted.

The rules and features of the assessment of various accounting objects are regulated by the relevant Accounting Regulations (PBU):

PBU 2/94 "Accounting for agreements (contracts) for capital construction";

PBU 3/2000 “Accounting for assets and liabilities, the value of which is expressed in foreign currency”;

PBU 5/01 "Accounting for inventories";

PBU 6/01 "Accounting for fixed assets";

PBU 14/2000 "Accounting for intangible assets";

PBU 15/01 “Accounting for loans and credits and the costs of servicing them”;

PBU 17/02 ""Accounting for expenses for research, development and technological work";

PBU 19/02 "Accounting for financial investments."

Questions

Mandatory

When reflecting this accounting option in the accounting policy

These costs are necessarily included in the actual cost of purchased goods.

When transferring goods for sale on a commission basis, they are recorded in the account:

45 "Goods shipped"

62 "Settlements with buyers and customers"

90 "Sales"

Can an organization independently revalue materials due to inflation?

Expenses for modernization and reconstruction of fixed assets are written off:

To increase the initial cost of objects

For general business expenses

For general production expenses

For main production costs

6. Balance sheet. Active and passive accounts.

Let's return to example 1. Let's assume that the initial balance on the "Current Account" account is 10,000 rubles. Those. the organization had this amount in its current account, received through payment of the authorized capital by the founders. Account turnover can be “collected” and visually presented in balance sheet:

Check	Balance at the beginning		Revolutions		Closing balance
	Debit	Credit	By debit	By loan	Debit	Credit

Explanation: an entry in the “Authorized capital” account (entry D 75 - K 80, then at the time of payment of shares or shares D 75 - K 51) is made at the time of registration of the organization for the amount of the authorized capital reflected in the Charter. In the example, it is assumed that the authorized capital is equal to 10,000 rubles. and paid in full.

Obvious consequences of the double entry method: the sum of debit balances (account balances) is always, at any time, equal to the sum of credit balances. The total debit turnover of all accounts is always equal to the total credit turnover of the accounts.

Therefore, if some accounts have a debit balance, other accounts will necessarily have a credit balance. Accounts that can only have a debit balance are called active. Examples of active accounts - accounts , , , . Obviously, you cannot take more money from the cash register than there is in it. In the same way, you cannot use more materials than were received at the warehouse.

Accounts that can only have a credit balance are called passive. Examples of passive accounts are accounts and. The classification of accounts into active and passive can be used to check the correctness of the reflection of transactions in accounting. Many accounting programs highlight debit balances of passive accounts or credit balances of active accounts in red, which is a signal of accounting errors.

Question from tests for qualifying exams. You need to choose the correct answer from the given options.

What should the balance in the “Authorized Capital” account correspond to:

The size of the capital fixed in the constituent documents of the organization;

The size of the management company actually paid by the founders (participants);

Contributions of founders (participants) received to the current account (cash) of the organization.

7. Income and expenses

The concepts of income and expenses are defined respectively in PBU 9/99 “Income of the organization” and PBU 10/99 “Expenses of the organization”.

So, according to clause 2 of PBU 9/99, d An organization's income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of liabilities, leading to an increase in the capital of this organization. At the same time, it is considered that an increase in the economic benefits of the organization occurs when the organization received an asset in payment, or there is no uncertainty regarding the receipt of the asset. Receipts from buyers of VAT amounts, receipts in the form of advances or prepayments, deposits, pledges, receipts of assets not related to the transfer of ownership of them (for example, from the principal), as well as in repayment of a loan provided to the counterparty are not recognized as income.

Expenses (clause 2 of PBU 10/99) a decrease in economic benefits is recognized as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the organization’s capital.

Income and expenses refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts ( assumption of temporary certainty of factors of economic activity- clause 6 of PBU 1/98). In this case, income and expenses occur in the period when the conditions for their recognition are met (clause 12 of PBU 9/99 and clause 16 of PBU 10/99). The main one of these recognition conditions is the emergence of the right to receive income - for income or the emergence of an obligation to make expenses - for expenses, and not the actual receipt or disposal of assets.

The income of the organization, depending on its nature, the conditions for receiving it and the areas of activity of the organization, are divided into

income from ordinary activities and

other income (operating, non-operating and extraordinary income).

Quite similar to income, the organization’s expenses are divided into

expenses for ordinary activities and

other expenses (operating, non-operating and emergency expenses).

TO normal activities as a rule, they include activities that the organization carries out on an ongoing basis and each of which provides at least 5% of total income. However, to classify income and expenses as income (expenses) from ordinary activities, an organization may use a different indicator. Income from ordinary activities is called revenue.

Income from ordinary activities is recorded on the credit of the “Sales” account in subaccount 90.1 “Revenue”. Expenses for ordinary activities are written off from the credit of expense accounts to the debit of the account (subaccount 90.2 “Cost of sales”) or to the debit of another subaccount of the account - depending on the setting of expense accounting.

Operating income includes income from operations not related to the sale of assets, for example, income from the rental of property, interest on loans provided, as well as operations on the sale of property, for example, the sale of securities, surplus materials, one-time sales of goods, etc. .P. The organization either carries out these operations not systematically, or does not have sufficient income from them to consider such income from operations as income from ordinary activities.

Operating expenses take into account expenses associated with the extraction of operating income, as well as interest on loans and credits received.

How non-operating income is taken into account received fines, penalties, penalties for violation of contract terms, assets received free of charge, exchange rate differences, written-off amounts of accounts payable, etc. also in Non-operating expenses include paid fines, penalties, penalties for violation of contract terms, received compensation for losses, written-off amounts of receivables, negative exchange rate differences, etc. expenses.

Operating and non-operating income (other income according to PBU 9/99) is recorded on the credit of the “Other income and expenses” account in subaccount 91.1 “Other income”. Operating and non-operating expenses are recorded as the debit of the account (subaccount 91.2 “Other expenses”).

Extraordinary income (expenses) include income (expenses) arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.). Extraordinary income includes: insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. Extraordinary expenses include expenses incurred as a result of the listed emergency circumstances. Extraordinary income and expenses are recorded in the Profit and Loss account.

The stated norms of PBU 9/99 and 10/99 define the most general rules for accounting and recognition of income and expenses. Exceptions to these rules are possible - for small businesses(SMP). Order of the Ministry of Finance of the Russian Federation No. 64n dated December 21, 1998 approved standard recommendations for organizing accounting for small businesses. In accordance with paragraph 20 of the Model Recommendations, small enterprises (SE) may decide, when accounting for income and expenses, not to comply with the assumption of temporary certainty of the facts of economic activity and use cash accounting method. In this case, costs (expenses) associated with the production and sale of products, works, services are reflected in account 20 “Main production” only in terms of paid material assets, services, paid wages, accrued depreciation and other paid costs. In turn, the fact of sale is reflected in accounting only at the time of receipt of funds or repayment of the buyer’s debt in another way (exchange agreement, offset of mutual debt, etc.).

According to Article 3 of the Federal Law of June 14, 1995 No. 88-FZ “On state support of small businesses in the Russian Federation”, small business enterprises are understood as commercial organizations in the authorized capital of which the Russian Federation, constituent entities of the Russian Federation, public and religious organizations (associations), charitable and other funds does not exceed 25%, the share owned by one or more legal entities that are not small businesses does not exceed 25% and in which the average number of employees for the reporting period does not exceed the following limit levels:

in industry - 100 people;

in construction - 100 people;

on transport - 100 people;

in agriculture - 60 people;

in the scientific and technical field - 60 people;

in wholesale trade - 50 people;

in retail trade and consumer services - 30 people;

in other industries and when carrying out other types of activities - 50 people.

Small businesses also mean individuals engaged in entrepreneurial activities without forming a legal entity.

Questions from tests. You need to choose the correct answer from the given options.

Revenue is accepted for accounting:

In an amount calculated in monetary terms equal to the amount of receipt of cash and other property and (or) the amount of accounts receivable

In the amount of funds received

In the amount of accounts receivable.

The organization does not plan to receive income from ordinary activities (in the reporting year and in future periods), there are no business agreements concluded as part of ordinary activities. In the debit of which account should administrative expenses of the reporting year be written off:

Which receipts in accordance with PBU 9/99 are not recognized as income of the organization:

Income from provision of assets for temporary use for a fee

Advance payments, advances

Revenue from the sale of goods.

Income from ordinary activities includes:

Proceeds from the sale of materials

Exchange differences

Amounts of revaluation of assets

Revenue from the sale of products (goods).

Penalties for violation of the terms of business contracts are reflected in accounting in the reporting period when:

There was a violation of contractual obligations;

The amounts of penalties were credited to the organization's current account or cash desk;

When the amounts of sanctions are recognized by the debtor or awarded by the court for collection.

Do small businesses have the right not to comply with the principle of assuming temporary certainty of facts of economic activity:

Dont Have;

They have, incl. in case of non-use of the simplified accounting system;

They are available only if the cash method of accounting for income and expenses is used.

Let's assume that there were no opening balances for subaccounts (for example, in January). We receive the balance sheet for the account for January:

Check/ subaccount	Balance at the beginning		Revolutions		Closing balance
	Debit	Credit	By debit	By loan	Debit	Credit
Total count 90

The synthetic "Sales" account does not have a balance at the reporting date (end of the month).

Entries on subaccounts of the account are made cumulatively during a year. At the end of the reporting year, all subaccounts opened to the “Sales” account (except for subaccount 90.9 “Profit/loss from sales”) are closed with internal entries to subaccount 90.9 “Profit/loss from sales”. Those. at the end of the year, after closing account 90 for December, the following entries are recorded: D 90.1 - K 90.9 - for the amount of all revenue received during the year from ordinary activities, D 90.9 - K 90.2 - for the cost of all finished products (goods) sold during the year, D 90.9 - K 90.3 - for the entire amount of VAT accrued for the year on revenue to customers, etc.

At the end (and beginning) of the year, the subaccount account 90 and the synthetic account as a whole do not have a balance!

Accounting for other income and expenses (operating and non-operating) on ​​the account is carried out similarly to accounting for the account. Income and expenses are reflected in subaccounts 91.1 and 91.2 cumulatively throughout the year. The synthetic account is "closed" monthly by writing off the profit (loss) from the 91.9 account to the account and has no balance at the end of the month. At the end of the year, subaccounts are also “closed”.

The profit (loss) accumulated on the account of the organization, minus the accrued profit tax (income tax accruals on the declaration are reflected by posting D 99 - K 68 - profit tax) at the end of the year is written off to the account "Retained earnings (uncovered loss." This posting, indicating the beginning of a new accounting year, and is called reformation balance.

Questions from tests. You need to choose the correct answer from the given options.

The company issues an invoice to the buyer for the shipped products. Accounting entries recorded:

D 62 - K 91, D 91 - K 43, D 91 - K 68;

D 62 - K 90.1, D 90.1 - K 43, D 90.1 - K 68;

D 62 - K 90.1, D 90.2 - K 43, D 90.3 - K 68;

According to the exchange agreement, products were shipped and received materials were capitalized. Accounting entries made:

D 10 - K 43 (40); D 19 - K 68;

D 10 - K 90.1, D 19 - K 68, D 90.2 - K 43 (40);

D 10 - K 60, D 19 - K 60, D 62 - K 90.1, D 90.2 - K 43 (40), D 90.3 - K 68, D 60 - K 62, D 68 - K 19.

9. Accounting and civil legislation. Treaties

The activities of any organization represent a variety of transactions with other organizations (legal entities) and simply citizens (individuals) who act as participants in civil transactions. It is civil legislation that determines the legal status of participants in civil transactions, the grounds for the emergence and procedure for the exercise of property rights and other real rights, exclusive rights to the results of intellectual activity, and regulates contractual and other obligations (Clause 1 of Article 2 of the Civil Code of the Russian Federation).

Since the organization’s balance sheet takes into account its own property, rights and obligations, the peculiarities of the transition (emergence) of ownership rights under different types of contracts, the procedure for the assignment (assignment) of rights, the occurrence and repayment of obligations are essential for accounting. Postings for settlement transactions between an organization and its counterparties are a record of civil legislation in the language of accounting.

An agreement is a two- or multilateral transaction (Article 154 of the Civil Code) . The contract is considered concluded if the parties have reached agreement on all essential terms. At the same time, with the essential ones are:

Conditions on the subject of the contract,

Conditions that are named in the law or other legal acts as essential or necessary for contracts of this type,

As well as all those conditions regarding which, at the request of one of the parties, an agreement must be reached (Article 432 of the Civil Code).

An agreement can be concluded in any form, unless a specific form is established by law for agreements of this type. According to the general rule of Article 161 of the Civil Code, the following transactions must be made in simple written form(except for transactions requiring notarization):

Transactions of legal entities among themselves and with citizens;

Transactions between citizens with each other for an amount exceeding at least ten times the minimum wage established by law, and in cases provided for by law - regardless of the amount of the transaction.

There may be exceptions to this general rule. For example, for a retail purchase and sale agreement, an oral form is acceptable. Such an agreement is considered concluded in proper form from the moment the seller issues to the buyer a cash receipt or sales receipt or a document confirming payment for the goods (Article 493 of the Civil Code).

In the most general case, failure to comply with the written form of the transaction deprives the parties of the right in the event of a dispute to refer to witness testimony in court. In some cases, failure to comply with the simple written form of the transaction Maybe entail its invalidity. However, such a consequence must be directly stated in the law in relation to this type of transaction or established by agreement of the parties. The Civil Code obliges to conclude in simple written form contracts for the sale of real estate (Article 550 of the Civil Code), lease of buildings and structures (Article 651 of the Civil Code), a bank deposit agreement (Article 836 of the Civil Code) and a loan agreement (Article 820 of the Civil Code), an insurance agreement ( Article 940 of the Civil Code), etc.

An agreement is concluded by sending the other party a proposal (offer) to conclude an agreement and accepting this proposal (acceptance of the offer) by the other party. At the same time, according to the general rule of Article 438 of the Civil Code, the acceptance of an offer (acceptance) is recognized, among other things, when the person who received the offer, actions to fulfill the terms of the contract specified therein (shipment of goods, provision of services, performance of work, payment of the appropriate amount, etc.).

A written agreement may be concluded

By drawing up one document, signed by the parties, as well as

By exchange of documents through postal, telegraphic, teletype, telephone, electronic or other communications that make it possible to reliably establish that the document comes from a party to the contract (Article 434 of the Civil Code).

Thus, drawing up a document called “Agreement” is only one of the possible options for concluding an agreement in writing. Receiving an invoice from a supplier by fax and then paying the received invoice is also a written agreement.

The Civil Code (Article 421) enshrines the principle of freedom of contract. The parties have the right to conclude (or refrain from concluding) agreements, both provided for and not provided for by law or other legal acts. The parties have every right to enter into mixed agreements containing elements various types (types) of contracts provided for by law or other legal acts. For some types of contracts, the principle of freedom of contract is limited by the requirement of Article 422 of the Civil Code that the agreement must comply with the rules obligatory for the parties established by law and other legal acts ( imperative norms), in force at the time of its conclusion.

In all other cases, the terms of the agreement are formulated at the discretion of the parties. Moreover, when in legislation the terms of the contract are regulated by a norm that is applied insofar as the agreement of the parties does not establish otherwise ( dispositive norm), the parties may, by agreement, exclude its application or establish an agreement on the application of another condition. In the absence of such an agreement, the terms of the contract are determined by a dispositive norm. If some condition of the contract is not determined by the parties or by a dispositive norm, the corresponding conditions are determined by business customs applicable to the relations of the parties. Thus, when executing a contract, one should proceed primarily from the conditions stipulated in it. If some condition is missing in the contract, then the general rule enshrined in the legislation for this type of contract is applied. If there is no general rule, then business customs are applied (Article 5 of the Civil Code).

As an example of a dispositive norm, we mention clause 3 of Art. 423 Civil Code. Thus, as a general rule, a contract is assumed compensated, unless otherwise follows from the law, other legal acts, content or essence of the agreement.

From the above, the following conclusions can be drawn. Firstly, when concluding contracts, it is necessary to monitor the presence of mandatory (essential) conditions for the given contract. So, for example, in a purchase and sale (supply) agreement with terms of payment in installments (Article 489 of the Civil Code), the essential conditions are the price of the goods, as well as the procedure, terms and amount of payment. The lease or loan agreement must contain data that makes it possible to definitely identify the property to be transferred, etc. Secondly, it is necessary to remember that some agreements require state registration (for example, lease of buildings and structures for a period of more than a year, trust management of real estate, etc.). Thirdly, when concluding contracts, we recommend that you do not try to invent something yourself, but use well-known standard forms of contracts of the required type. Fourthly, if you are offered to enter into an agreement, you should carefully study the option proposed by the other party and find out all the ambiguities and confusing (possibly on purpose) wording.

Also, you should know the terms of interpretation of the contract (Article 431 of the Civil Code). When interpreting the terms of a contract, the court takes into account the literal meaning of the words and expressions contained therein. The literal meaning of a contract term, if it is unclear, is established by comparison with other terms and the meaning of the contract as a whole. If a literal reading does not allow one to determine the content of the contract, the actual common will of the parties must be ascertained, taking into account the purpose of the contract. In this case, all relevant circumstances are taken into account, including negotiations and correspondence preceding the contract, the practice established in the mutual relations of the parties, business customs, and subsequent behavior of the parties.

And finally, let us briefly consider the basic rules governing the transfer of ownership. According to the general rule of Art. 223 Civil Code of the Russian Federation, the ownership right of the acquirer of a thing under a contract arises from the moment of its transfer, unless otherwise provided by law or agreement. At the same time, in accordance with Art. 224 Civil Code, p Delivery is the delivery of an item to the acquirer, as well as delivery to a carrier for shipment to the acquirer or delivery to a communications organization for forwarding to the acquirer of things alienated without the obligation of delivery. The thing is considered delivered to the acquirer from the moment it actually comes into the possession of the acquirer or the person indicated by him. The transfer of a thing is equivalent to the transfer of a bill of lading or other document of title to it.

In cases where the alienation of property is subject to state registration, the acquirer's ownership rights arise from the moment of such registration, unless otherwise provided by law. And under an exchange agreement, unless otherwise provided by law or the exchange agreement, the ownership of the exchanged goods passes to the parties acting as buyers under the exchange agreement, simultaneously after the fulfillment of obligations to transfer the relevant goods by both parties (Article 570 of the Civil Code of the Russian Federation).

Questions from tests. You need to choose the correct answer from the given options.

The loan agreement is concluded:

In oral form;

In writing;

In written (notarial) form.

How is a response indicating consent to enter into an agreement on conditions other than those proposed in the offer recognized?

Refusal to accept and at the same time a new offer;

Only refusal of acceptance;

Only with a new offer.

What rights are deprived of the parties by failure to comply with the simple written form of the transaction?

The right to file a claim in court;

The right, in the event of a dispute, to refer to witness testimony to confirm the transaction and its terms;

The right to provide written and other evidence.

The essential terms of the contract include the following:

Directly named in the law or other legal acts as essential for a given type of contract;

Which change and supplement the usual conditions and acquire legal force only if they are included in the text of the contract;

Established by dispositive norms, unless the parties by their consent establish otherwise;

The organization entered into a barter agreement. The contract does not contain a condition for the transfer of ownership of the goods. The organization shipped its goods first. Reflect this business transaction for the shipment of goods on the accounting accounts:

D 90.2 - K 41;

D 45 - K 41.

10. Accounting and civil legislation. Examples

According to Article 454 of the Civil Code of the Russian Federation, under a purchase and sale agreement, one party (seller) undertakes to transfer the thing (product) into ownership of the other party (buyer), and the buyer undertakes to accept this product and pay a certain amount of money (price) for it. Moreover, in accordance with paragraph 2 of Article 458 of the Civil Code, in In cases where the seller’s obligation to deliver the goods or transfer the goods at its location to the buyer does not arise from the purchase and sale agreement, the seller’s obligation to transfer the goods to the buyer is considered fulfilled at the moment of delivery of the goods to the carrier or organization of communication for delivery to the buyer. Simultaneously with the transfer, the risks associated with loss or damage to the goods are transferred to the buyer (Article 459 of the Civil Code).

Thus, if the purchase and sale agreement does not contain the seller’s obligation to deliver the goods, transactions for the sale of goods should be recorded according to the date of transfer of the goods to the carrier (for example, the date of the invoice):

Accounting with the seller:

D 62 - K 90.1 - goods (products) are sold at the contract price, the seller has a debt to pay for the goods (D 62).

D 90.2 - K 41 (43) - the cost of goods sold (products) is written off.

Buyer's account:

D 41 (10, 01 - depending on assets received) - D 60 - goods received;

Let us assume that, according to the contract, ownership of the shipped goods passes to the buyer only after full payment (Article 491 of the Civil Code). Until payment is made, the goods remain the property of the seller, so shipment is not related to the sale:

Accounting with the seller at the time of shipment:

D 45 “Goods shipped” - D 41 (43) - goods (products) shipped;

D 90.3 - K 68-VAT - VAT is accrued on sales (since 2006, VAT is accrued at the earliest of the following dates: either by the date of shipment or by the date of payment - clause 1 of Article 167 of the Tax Code).

After payment:

D 51 - K 62 - payment for goods received

D 62 - K 90.1 - sales of goods are reflected (transfer of ownership)

D 90.2 - K 45 - cost of goods sold written off

Accounting with the buyer at the time of shipment:

D 002 - goods are accepted for safekeeping at the contract price. The account is an off-balance sheet account “Inventory and materials accepted for safekeeping.” According to paragraph 2 of Article 8 of Law 129-FZ, property that is the property of an organization is accounted for separately from the property of other legal entities owned by this organization. Double entry is not used for postings to off-balance sheet accounts. The posting is recorded for the amount of the cost of the goods received;

After payment:

D 60 - K 51 - payment for the goods received is transferred;

D 01 (10, 41 - depending on the assets received) - D 60 - goods accepted

D 19 - K 60 - reflected VAT presented by the seller in the invoice;

D 68-VAT - K 19 - VAT on the goods received is credited.

Let us further assume that the goods are sold through an intermediary (commission agent). Under a commission agreement, one party (the commission agent) undertakes, on behalf of the other party (the principal), for a fee, to carry out one or more transactions on its own behalf, but at the expense of the principal. At the same time, under a transaction made by a commission agent with a third party, the commission agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction (Article 990 of the Civil Code). The ownership of goods shipped by the principal to the commission agent does not pass to the commission agent (Article 996 of the Civil Code).

Accounting with the principal on the date of shipment:

D 45 “Goods shipped” - D 41 (43) - goods (products) shipped; In this case, VAT is not charged because the goods have not yet been shipped to the buyer.

On the date of sale of goods by the commission agent:

D 76.5 (commission agent) - K 90.1 - the commission agent sold goods (products) at the contract price;

D 90.2 - K 45 - the cost of goods sold (products) is written off.

D 90.3 - K 68-VAT - VAT is charged on sales.

D 44 - K 76.5 - reflects the debt to the commission agent for the amount of remuneration;

D 19 - K 76.5 - VAT allocated on the commission agent’s invoice

D 68-VAT - K 19 - VAT on commission agent services is credited;

Accounting with a commission agent on the date of shipment:

D 004 - goods for sale were received from the consignor. The account is the off-balance sheet account “Goods accepted on commission”. The posting is recorded for the amount of the cost of the goods;

On the date of sale of the goods:

K 004 - the goods transferred for sale have been shipped;

D 62 - K 76.5 - reflects the buyer’s receivables and accounts payable to the principal for the goods sold;

D 76.5 - K 90.1 - reflects the sale of services for the sale of goods;

D 90.3 - K 68-VAT - VAT is charged on the sale of services.

Questions from tests. You need to choose the correct answer from the given options.

When shipping goods to a commission agent, the principal makes accounting entries:

D 62 - K 90, D 90 - K 41, D 90 - K 68

D 45 - K 41, D 62 - K 90, D 90 - K 41, D 90 - K 68

11. Classification and accounting of current expenses in production

Cost price represents a cost assessment of the resources used in the production and sale of products (works, services), the amount of costs for its production and sale. The cost of production is determined during the process calculation(calculations, estimates).

For the purposes of costing and analysis, various cost classifications are used.

According to the procedure for accounting costs and including them in cost, there are: direct and indirect costs. Direct costs are costs associated directly with the production of a specific product, for example, costs of materials (including fuel, energy for production equipment), wages and social contributions of production workers, depreciation of production equipment used to produce this type of product . Indirect costs apply to all types of products and include, for example, costs for heating, lighting, maintenance and repairs, production management, and sales of products.

Classification of costs into direct and indirect is necessary for the correct construction of analytical cost accounting when producing several types of products or when accounting for costs on an order-by-order basis. Direct costs form the production cost of each type of product. To form the full cost, indirect costs are distributed by type of product (order) by calculation using economically sound distribution methods.

In relation to production technology, costs can be classified into main and invoices. The main costs are the costs of the technological process. Overhead costs include production maintenance and management costs.

Based on their relationship with production volume and for analysis purposes, costs (expenses) are divided into constants and variables. Fixed (conditionally fixed) costs are costs that do not depend on the volume of production. And the total amount of variable costs is determined by the product of production volume by the value of specific costs per unit of output, i.e. linearly depends on the volume of production. This classification is used in the analysis.

To record expenses, two groups of accounts are used - calculation accounts and collection and distribution accounts.

Calculation accounts are used to account for costs and calculate the cost of production in the reporting period. This group consists of accounts “Main production”, 23 “Auxiliary production”, 29 “Service production and facilities”, 28 “Defects in production”.

4) the amount of transportation costs related to the balance of unsold goods is determined as the product of the average percentage and the cost of the balance of goods at the end of the month.

The resulting settlement account balance at the end of the month is reflected in the balance sheet on line 213 “Work in progress”.

Questions from tests. You need to choose the correct answer from the given options.

Trade organizations take into account the costs of procuring and delivering goods to central warehouses as part of sales costs:

Mandatory;

When reflecting this option in the accounting policy;

Such costs are necessarily included in the actual cost of purchased goods.

13. Standard wiring. Cash turnover

The turnover on accounting accounts can be visually represented in the form of the following simple diagram:

This diagram shows common, typical wiring. The arrow indicates the debit of the account. Those. Settlements with suppliers are reflected in the following entries:

D 10 - K 60 - materials (raw materials, inventory) were received from the supplier, a debt arose to the supplier. The cost of materials received is indicated according to primary documents (invoices) without value added tax (VAT). If the purchased materials are used for activities that are not subject to VAT, the cost of the materials received is reflected with VAT.

D 20 - K 60 - received from the supplier of work and production services. Evaluation of work (services) is carried out on the basis of contracts and acceptance certificates for work and services.

D 26 - K 60 - general economic work and services received from the supplier.

D 41 - K 60 - goods received from the supplier (material assets for subsequent resale).

D 44 - K 60 - received from the supplier of work and services related to the sale of goods.

Etc. Settlements with customers are discussed above. Postings D 90.3 - K 68-VAT - VAT is charged on sales, D 68-VAT - K 51 - transferred to the VAT budget according to the declaration.

Questions from tests. You need to choose the correct answer from the given options.

With the final turnover of December, the amount of the loss of the reporting year was written off. The transaction is reflected in the accounting accounts:

D 84 - K 91;

D 84 - K 99:

D 99 - K 84.

14. Reporting. Balance

The balance sheet is one of the forms of accounting (financial) reporting. The balance sheet is a table made up of two parts - the left (asset) and the right (liability). The assets of the balance sheet show the organization's property used in the production process, and the liabilities show the sources of formation of this property. The total of the asset is equal to the total of the liability. The value of this total is called balance sheet currency.

To create a balance sheet, you need to transfer account balances from the balance sheet to the table. Balances are transferred according to certain rules, which is why accounting theory speaks of “balance sheet generalization.”

Balance sheet generalization assumes:

The dual nature of the reflection of objects - both from the point of view of the composition of the property and from the point of view of the sources of its origin;

Synthetic, generalized nature of the presentation of information as an integral system of generalized data;

The “dual nature of the reflection of objects” as a direct consequence of double recording has already been mentioned several times above. And the “synthetic and generalized” nature of the presentation of information is achieved by a certain grouping of indicators in the table and the rules for transferring account balances from the balance sheet to the balance sheet.

Each asset and liability element of the balance sheet is called an item. Articles are grouped according to economic content into sections. The main feature of the grouping of articles is the timing of circulation of assets (repayment of liabilities). According to clause 19 of PBU 4/99 “Accounting statements of an organization”, in the balance sheet assets and liabilities must be presented with a division depending on the maturity period into short-term and long-term. Assets and liabilities are presented as short-term if their maturity (maturity) period is no more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months. All other assets and liabilities are presented as non-current.

Assets on the balance sheet are arranged according to their degree liquidity in order of increasing liquidity, and liabilities in liabilities are grouped by repayment periods and are arranged in descending order of repayment periods.

The liquidity of an asset is the reciprocal of the time it takes to convert it into cash. Depending on the degree of liquidity, assets are divided into 4 groups:

A4 - hard-to-sell assets (non-current assets - fixed assets, intangible assets, long-term financial investments, etc.);

A3 - slowly selling assets (inventories, VAT on acquired assets, long-term accounts receivable and other current assets);

A2 - quickly realizable assets (short-term receivables);

A1 - the most liquid assets (short-term financial investments and cash);

Therefore, at the top of the balance sheet asset is section 1 “Non-current assets”, and behind it is section 2 “Current assets”. In section 2, the articles are arranged as follows: Inventories - VAT on purchased assets - Short-term receivables - Short-term financial investments - Cash - Other current assets. Thus, the general arrangement of assets in increasing liquidity is violated by the article “Other current assets” due to some ambiguity in its content.

In turn, liabilities are divided into 4 groups according to the degree of urgency of payment (repayment):

P4 - permanent (stable) liabilities (capital, including retained earnings and reserves) - these are your own sources, there is no need to return them. Fixed liabilities are grouped at the top of the balance sheet liability section in Section III, Capital and Reserves;

P3 - long-term liabilities (with a maturity period of more than 12 months) - are mainly located in section IV "Long-term liabilities". For analysis purposes, long-term liabilities also include deferred income and reserves for future expenses, which are nevertheless located in section V of the balance sheet;

The balance is drawn up for a certain reporting date. In accordance with paragraph 48 of PBU 4/99, the organization must prepare interim financial statements for month, quarter on a cumulative basis from the beginning of the reporting year, unless otherwise established by the legislation of the Russian Federation. However, financial statements (including the balance sheet) are usually prepared at the end of the quarter.

Questions from tests. You need to choose the correct answer from the given options.

Does accrual of depreciation on production fixed assets in operation change the balance sheet currency?

Doesn't change

Changes

Depends on the depreciation method;

Which of the following liability items are considered permanent?

Own capital and equivalent funds;

Settlements with creditors;

Long-term loans and borrowings;

What balance sheet items characterize the value of the organization’s property?

Non-current assets + current assets;

Fixed assets;

Fixed assets + intangible assets.

15. Balance. Simple examples

Example 1. The organization has just been formed. At the time of registration of the organization, the posting D 75 - K 80 - 10,000 rubles was recorded. The authorized capital is paid in the amount of 50% by contribution of cash by the founder to the current account: D 51 - K 75 - 5000 rubles. The founders are required to pay the second half of the authorized capital within a year from the date of registration.

The balance sheet of such a newly formed organization has the form:

Example 2. Let us assume that the authorized capital of the organization is paid in full with non-cash funds through the transfer of a new computer, valued by the founders at 10,000 rubles. In general, the computer is more than 12 months old, i.e. it should be classified as a capital asset. However, since 2006, according to clause 5 of PBU 6/01 “Accounting for fixed assets”, fixed assets with a value within the limit established in the organization’s accounting policy, but not more than 20,000 rubles per unit, can be reflected in accounting and financial statements as part of inventories (MPI). The accounting records the following entries: D 75 - K 80 - 10,000 rubles, D 10 - K 75 - 10,000 rubles. The cost of inventories is written off to expense accounts at the time they are transferred to production. Let’s assume that the organization is engaged in trading, the transferred computer is used for management purposes, and during the period from registration to the reporting date the organization entered into agreements with counterparties, i.e. carried out production activities. The accounting records the following entries: D 44 - K 10 - 10,000 rubles, D 90.2 - K 44 - 10,000 rubles, D 99 - K 90.9 - 10,000 rubles. (synthetic score 90

In this case, the balance sheet currency is zero.

Questions from tests. You need to choose the correct answer from the given options.

The balance sheet must include figures for:

Gross valuation;

Net assessment

Settlements with debtors and creditors are reflected in the financial statements of the organization:

In the amounts arising from the accounting records and recognized by it as correct;

In the amounts indicated in the latest reconciliation reports with debtors and creditors;

In amounts adjusted to the Central Bank refinancing rate as of the date of preparation of the financial statements.

16. Internal control and reporting.

During the audit process, the auditor must assess the level of internal control in the audited organization. In a broad sense, internal control is a set of measures that an organization takes to minimize both the possibility of fraud or abuse of power, as well as the possibility of carrying out transactions that violate the law, as well as the occurrence of erroneous entries, calculations, tax assessments, etc. .

Internal control involves, first of all, the construction of an appropriate organizational structure, separation of powers, a ban on one person combining the functions of management and accounting, accounting and direct access to material assets, etc. Internal control is the main function of the chief accountant as the head of the accounting service.

In small enterprises, the entire accounting process is carried out directly by the chief accountant. Under these conditions, the division of powers and responsibilities is impossible and the accountant must constantly monitor the results of his work.

What steps need to be taken before preparing financial statements so as not to discover after some time that the statements were submitted with errors?

1. It is necessary to monitor the status of settlements for each counterparty (for accounts 60, ,, as well as the presence or absence of an account balance). A typical mistake is that both receivables and payables are reflected for the same counterparty under the same agreement (supply, order).

For example, the buyer transferred an advance, which was reflected under loan 60.1. Then the products were sold to him and the debt was reflected in the debit of account 62.1. And the entries for writing off the advance to pay off the debt: D 60.2 - K 62.1 were not recorded.

The source of errors is often incorrect analytical accounting. It may happen that payment is erroneously reflected in the wrong agreement (order, invoice). As a result, when the calculations are fully completed, the accounting for one agreement is an unreasonable accounts payable, and for another in the same amount - accounts receivable.

Another possibility for the appearance of unreasonable indicators in calculations is untimely reflection of expenses. For example, a bank charges a collection fee. Payment of the commission is reflected in the accounts, but is not written off to the appropriate expense account.

All of the above leads to an unlawful “inflation” of the amounts of accounts payable and receivable and to unreliable reporting.

2. Check the validity of the account balance for each supplier. If we exclude some special cases, account balances may be associated either with untimely write-off or with the absence of a supplier invoice.

3. Check and ensure that transactions for the sale of goods, works, and services are fully reflected in the accounting records. In addition, if sales are subject to VAT, then you can calculate the amount of accrued VAT for each tax period at the calculated rate (18/118 or 10/110) from the turnover on the credit of account 90.1 and compare the amount received with the tax accruals for the corresponding period on the debit of account 90.3 . If in any tax period these amounts do not coincide, it means that either the sales were reflected incorrectly or VAT was accrued incorrectly. Since line 010 of Form 2 “Profit and Loss Statement” reflects net revenue (i.e., sales revenue without VAT and excise taxes equal to the difference between turnover in account 90.1 and turnover in account 90.3), then any error in the calculation of VAT leads to errors when filling out form 2.

4. Check and ensure that current expenses are reflected completely and correctly. Monitor payroll, unified social tax, depreciation and write-off of deferred expenses (account 97), if they include, for example, expenses for property insurance, etc. It is necessary to check the validity of the balances of materials on the account and the timeliness of their write-off to production.

It is very important to ensure that the analytical accounting of expenses is correct, incl. operational and non-operating. You can control the analytics if you print the balance sheet (account analysis) for expense accounts (20, 26, 91.2). Reflecting expenses without analytics may lead to incorrect completion of Form 2.

5. Fill out a property tax declaration and reflect the accruals in accounting (for example, under account 91.2 or). It’s very frustrating to have to redo all your reporting just because you forgot to calculate this tax.

6. Check the write-off of expenses to sales accounts and the validity of the cost of work in progress (account 20) or the distribution of transportation costs to the balance of goods (account 44). Monitor the monthly closure of accounts and synthetic accounts and.

7. If the reporting is filled out in an accounting program, then after downloading the form, you must clear all fields and only then fill out the form. After drawing up the balance sheet, you need to make sure that the totals of assets and liabilities really match and that the balance sheet indicators are derived for the current, and not for the previous period, and correspond to the data in the balance sheet. You also need to make sure that the profit before tax indicator in Form 2 coincides with the credit turnover in the Profit and Loss account.

Question from tests. You need to choose the correct answer from the given options.

The date of submission of financial statements for organizations is considered to be:

The day of its approval in the manner established by the constituent documents;

Day of submission for approval;

The date of its mailing or the date of actual transfer of ownership to the established addresses.

Accounting statements of an organization that includes separate divisions:

Must include indicators of all separate divisions;

Should include indicators only of divisions that are not allocated to a separate balance sheet;

Should not include departmental performance indicators.

Afterword

All rights to the text (except for questions) belong to the author. Reproduction or publication is possible only with the consent of the author. Comments and suggestions for content will be gratefully received.

Yaroslav Kulibaba

LLC "REAL-AUDIT" (Moscow)

The responsibility to record all ongoing business transactions falls on the shoulders of many legal entities and individual entrepreneurs. According to Russian legislation, economic entities must constantly maintain accounting records, unless otherwise provided by Federal Law N 402 “On Accounting” dated December 6, 2011.

The cornerstone of accounting can be considered an accounting entry, with the help of which any action of the company (purchase of materials, payment of salaries, etc.) is reflected in numbers - that is, the fact of a change in the state of the objects taken into account is recorded. Let's discuss how typical accounting entries are prepared and look at examples.

What is an accounting account?

It is very difficult for novice accountants to understand the preparation of entries without a clear understanding of what an account is, so it is better to move “from the stove”.

Account- a certain position in business accounting necessary for continuous monitoring of the ongoing movement of property owned by the company, as well as the sources of its formation. This is done by using the double entry method, when one transaction is reflected twice - as a debit to one account and as a credit to another. All accounts that are used in the accounting of commercial companies are systematized and grouped in a special document - the chart of accounts.

Advice: When analyzing transactions and making entries, it is best to keep at hand a general chart of accounts for accounting the financial and economic activities of organizations.

Accounting accounts are divided into three types depending on what object is subject to accounting:

• Active– are intended to display in monetary terms information about the organization’s economic assets and resources. For example, materials (10), cash in the cash register (50), finished products (43), etc. The opening balance of active accounts is recorded only by debit, the ending balance is the same. Transactions that are characterized by an increase in the company's funds are indicated as a debit of the account. If resources decrease, the entry is credited.
• Passive– they take into account in monetary terms the state, movements and changes in the sources through which the company’s economic assets were formed. For example, depreciation of fixed assets (02), trade margin (42), authorized capital (80), etc. The opening and closing balances can only be for the loan. Entries that increase the account go to credit, and those that decrease it go to debit.
• Active-passive– insidious accounts that play the role of both passive and active. It is important to understand which account sign is triggered in each specific situation. The opening balance can be recorded both as a debit and as a credit; It is possible to have a debit and credit opening balance at the same time. For example, active-passive account 76 “Settlements with various debtors and creditors.” If a company has accounts receivable (that is, someone owes it), then the amount is written as a debit, and in the case of accounts payable (the company owes someone), the figure is reflected as a credit.

When accountants were forced to carry out calculations without using a computer, accounts were drawn in the form of original tablets, which were popularly called “airplanes.” Each account has its own scheme, they look like this.

• Typical active account scheme:

• Typical passive account scheme:

• Typical active-passive account scheme:

How are accounting entries prepared?

Accounting entries are based on the principle of double entry: the transaction amount is recorded as a debit to one account and a credit to another, that is, a balance is always maintained, which is why the asset must always be equal to the liability.

Example: Let's assume that the founder of the LLC made a contribution to the authorized capital in the amount of 10,000 rubles, depositing the money into a current account. Then we can draw the following conclusion - the company acquired assets (cash), and at the same time, obligations to the founder arose. The result will be the following double entry: Dt 51 “Current account” – Kt 80 “Authorized capital” – 10,000 rubles.

The meaning and essence of the wiring is easy to understand if you realize that nothing in this world comes out of nowhere and disappears without a trace. Everything is logical - we bought the materials, which means we paid money for them. In other words, there was an increase in materials, but a decrease in finances. There is an interesting point here: movement between items can occur without changing the total for assets and liabilities. For example, the production of goods was completed, therefore, they became finished goods. Two active accounts were affected - one decreased and the other increased by the same amount. Posting in this situation: Dt 43 “Finished products” – Kt 20 “Main production”.

And if a company pays a debt to a supplier from a current account, then there will be a simultaneous decrease in assets and liabilities, since this operation affects the active cash account and the active-passive (the passive sign is triggered, as our company must) account reflecting accounts payable. Posting: Dt 60 “Settlements with suppliers and contractors” – Kt 51 “Settlement account”.

Accounting entries for specific business transactions

The number of balance sheet accounts approaches a hundred - of course, this is a lot, especially if you remember that some have numerous sub-accounts. This diversity leads to complications: there are a great many typical accounting entries - just imagine all the possible combinations. Moreover, it must be borne in mind that some transactions are recorded not in one, but in several transactions. It is probably impossible to consider all the options, but it is quite possible to highlight those that most organizations face. Let's discuss different cases, presenting information with answers in tables.

For fixed assets accounting

Fixed assets– these are material assets that are directly involved in production processes and are present in the activities of many companies (buildings, structures, transport, tools and even perennial crops and breeding livestock). Their distinctive feature is the period of use - it must exceed one year. For example, fixed assets (PE) include production equipment. Everyone understands that you can work with it for more than 12 months, but over time, its useful life expires, that is, banal wear and tear occurs. Therefore, the cost of fixed assets is gradually transferred to the cost of production through depreciation.

Let us present in the table the postings-responses for those typical accounting transactions that relate to fixed assets:

Fixed assets are accepted for accounting at their original cost, which is the sum of all costs associated with the acquisition of an asset. That is, this includes not only the direct costs of purchasing an OS or its construction, but also the cost of delivery, installation, consulting services, and the like. However, we must remember that, in accordance with PBU 6/01, assets whose value does not exceed 40,000 rubles can be reflected in accounting as part of inventories (inventory) - their receipt is reflected in account 10 “Materials”.

By accounting for intangible assets

A company's intangible assets have no physical form, yet they are capable of generating economic benefits and can be clearly identified. For example, intangible assets include the business reputation of a company and various objects of intellectual property - you cannot touch it with your hands, but exclusive rights to something (a trademark, a program, breeding achievements, etc.) often make it possible to receive significant income.

Answers to the main questions related to accounting of intangible assets are presented in the table:

Organizational expenses incurred during the formation of a legal entity cannot be classified as intangible assets (PBU 14/07).

According to inventory accounting

All companies involved in manufacturing are constantly faced with the need to purchase materials (inventory, or inventories). As a rule, even for novice accountants, their accounting does not cause difficulties - the answers and postings for typical transactions can be seen in the table:

Nowadays, fuel cards are widely used by many organizations whose activities are closely related to transport. Novice financiers often have difficulties with this, since at present there is no clear legally approved procedure for carrying out this procedure - some believe that account 10 “Materials” can be used, but experts say that this approach is incorrect and advise using off-balance sheet accounts.

Advice: several years ago, a specially developed by the Federal Tax Service came into use among accountants, but not all companies wanted to get acquainted with it, fearing innovations. If you do not yet use UPD, then you should think about changing the situation, since this will allow you to significantly reduce document flow, and therefore significantly save time.

By accounting for production costs

For people starting to understand the preparation of accounting entries, it is sometimes quite problematic to deal with the accounting of production costs, because several accounts are intended for them. Usually, the accounting policy of the organization prescribes how the valuation of retiring inventories occurs (PBU 5/01). Let's look at the answers to the most common situations in the table:

Production cost accounts include 20, 21, 23, 25, 26, 28, 29.

For accounting of finished products and goods

Many companies build their business on the sale of any goods, so it is important for novice accountants to understand how their accounting is carried out. Answers in the form of entries for typical business transactions involving the purchase and sale of marketable products can be found in the table:

If an organization is engaged in purchasing goods from suppliers, then great attention should be paid to checking the documentation provided by the counterparty. Remember that you have the right not to rush joyfully to the first offer if it seems unprofitable. In this case, it is usually drawn up, reflecting the position of the party who disagrees with any conditions.

Important: the table shows only the basic standard accounting entries - in the accounting of goods and finished products, there are a lot of options possible, since they often need to be revalued and are sometimes made as a contribution to the authorized capital (or in general the company receives them for free). To become familiar with all situations, it is necessary to study in detail the Accounting Regulations and other special literature.

Cash accounting

While not all companies deal with the production of products, probably absolutely all of them work with money. For financial accounting, two accounts are most often used - 50 “Cash” and 51 “Current account”. From the names it is intuitively clear - money is usually stored either in the cash register or in a bank account. Let's look at typical transactions in the table that affect the organization's funds and give the answers in the form of transactions:

Novice accountants should remember that when carrying out transactions with funds, the appropriate documentation must be drawn up - payment orders, cash receipts and expenditures, advance reports, etc.

According to settlements with staff

Partial answers to questions on typical accounting entries affecting the payment of employees were given above; To make the information easier to perceive, let’s group them in a table:

Accounting for loans and borrowings

Who hasn’t needed a loan in these difficult times? Entrepreneurs are no exception - often business development requires additional financial investments, and there is simply nowhere to get them... Then businessmen usually go to banking institutions. Novice accountants will be able to process “credit” transactions without any problems, because there are not many options here - you need to reflect the loan received, etc. For clarity, we present typical postings-responses in the table:

The table most often contains two accounts - 66 and 67. You need to choose depending on the loan term: account 66 is called “Calculations for short-term loans and borrowings,” and 67 is called “Calculations for long-term loans and borrowings.”

For transactions with authorized capital

Authorized capital is financial funds or any property that the founders contributed during the registration of the LLC. There is an opinion in society that a contribution to a management company necessarily represents money, but this is not at all true - if you are the owner of a building, then, of course, you can become the founder of an LLC by contributing your real estate to the authorized capital. What else can you use as a contribution? We will answer this question in the table, giving typical entries for accounting of authorized capital:

For accounting of financial results

Of course, the goal of any business activity is to generate income. The financial result is determined by the profit or loss generated by the end of the reporting period. If income exceeds expenses, then the property of the enterprise increases, that is, the company makes a profit; in the opposite situation, there is a loss. Let's consider in the table how entries are made for transactions related to the formation of the financial result:

Account 90 “Sales” reflects revenue as a debit, and as a credit – costs that relate to cost, as well as excise taxes and taxes. When the balance of account 90 is in credit at the end of the period, profit is recognized. If the balance is debit, then the company has incurred a loss. It should be remembered that account 99 is written off to 84 on the last day of the reporting period, that is, its balance becomes zero.

Is it possible to make transactions online?

Today, many Internet services lure novice accountants with the opportunity to make transactions online - automatically, free of charge and in real time. Of course, no one forbids taking advantage of the offer, but it is worth understanding that the business operations of each specific company have their own subtleties and nuances, so it is easy to end up with incorrectly formed accounting entries. It is logical that a person involved in accounting should know the chart of accounts and PBU by heart, and the owners of this information usually do not need help in analyzing business transactions.

Important: If you still do not want to deal with the preparation of accounting entries yourself, then it is better to use special software, for example 1C: Accounting.

Let's sum it up

The main purpose of accounting is to provide information about the state of the company's property, capital and liabilities. Reliable data is generated through continuous accounting, which is carried out using the double entry method, when the transaction amount is reflected in the debit of one account and the credit of another.

There will not be any particular difficulties with the preparation of accounting entries if novice accountants are well versed in the chart of accounts and understand how this or that business transaction affects the assets and liabilities of the organization.

This short course is intended for those studying accounting as an academic discipline. The author of the course sets himself the task of explaining the basics of accounting for novice accountants, for those who want to master this interesting specialty. Why the basics? Because if we consider accounting as one of the types of human activity, we must understand that the accounting system itself was not formed immediately, in an instant, but as a science developed throughout the history of human development.

Useful literature for a novice accountant

It was first systematized during the Renaissance, during the time of Leonardo da Vinci, by the great mathematician of his time, Luca Pacioli, in 1494 in the scientific work “Treatise on Accounts and Records.” Any science is based on specific techniques and methods, accounting work is specific and has its own techniques and methods, namely accounting provides the following various techniques and methods: inventory, system of accounts and double entry, etc. In everyday work, accounting, depending on the industry and taxation system, has its own industry characteristics; some economic phenomena must be reflected in accounting, some are reflected specifically, by a specific industry technique. Accounting covers wages, materials and inventories, fixed assets, the production and sales process, financial results, and finally, the financial results of any organization are determined by accounting. It is almost impossible to overestimate the importance of accounting in the activities of enterprises and organizations, as well as in general for the economy of our country. However, during his work as a chief accountant, the author of this course was constantly faced with reforms carried out by accounting reformers. Constantly, under the pretext of ongoing reforms, accounting changes are being formalized, accounting entries are becoming more complicated, forgetting about the accounting tasks of quickly and correctly assessing the activities of the enterprise and the financial condition of the enterprise. Accounting must cover all business transactions of an enterprise and industry. The accounting department of an enterprise is called upon to quickly and accurately solve all the tasks assigned to it. The accounting department of any enterprise must be headed by knowledgeable specialists who are well versed in theory and practice. This course is designed to help you navigate the rapidly changing accounting legislation; an accountant must have a good knowledge of the basics of accounting, distinguish what is new and useful in accounting from what is unnecessary, far-fetched and sometimes not at all feasible, due to the realities of the economic life of an organization or enterprise. The author of the course appreciates your time in studying this course and hopes that you have gained some benefit in studying accounting in light of the material in this work.

Accounting made easy

This site is dedicated to the basics of accounting and is intended for those who have encountered this subject, who find it complex and incomprehensible. As practice shows, the authors of accounting textbooks, although they try to offer as complete information as possible about the subject, features and intricacies of accounting, often pay little attention to the basics, considering them obvious. This is a serious obstacle for beginners who are just faced with studying this subject. Beginners have the impression that accounting is impossible to understand. The authors of this site will try to dispel this myth.

Who is this site intended for? First of all, for those who are faced with the study of accounting and consider accounting to be a difficult, overwhelming science. These can be not only university students, college students, novice accountants, but also experienced employees who had to move to a new site. We can assume that the proposed materials are an online textbook on accounting or an online textbook on accounting.

For an in-depth study of accounting, we recommend stocking up on textbooks and referring to sources—legislative and regulatory acts. The authors of the site did not set themselves the task of creating a complete guide to all areas of accounting. The goal of this project is to provide answers to simple and complex questions for beginners that they are embarrassed to ask, or simply have no one to ask. Only with a complete understanding of the basics can you move on to learning more complex things. Then you can confidently say that accounting is not that difficult at all.

Accounting for dummies in simple language

The section of the website for accounting problems contains examples of solutions and examples of accounting entries for individual areas of accounting. The given examples of problem solving should help beginners in solving problems that they will encounter while studying accounting.

The useful information section contains teaching materials that will be useful in studying accounting.

For self-testing, in the accounting tests section, you can find tasks selected on individual topics. You can use tests to test your ability to answer questions correctly. You can see the correct answers to accounting tests right away.

Management Accounting

A separate category of the site is devoted to management accounting as one of the accounting subsystems. Management accounting is usually studied as a separate discipline outside the subject of accounting. The management accounting section on our website has a similar structure and also contains management accounting problems and management accounting tests.

Sometimes clients ask: we want to register an LLC and engage in commercial activities. Tell me where to start accounting and how much such services will cost if they are provided by SaldoConsult specialists.

We thought about it and decided to suggest how to organize accounting for those who decide to keep records and submit reports on their own.
Let us recall that Since 2013, all companies are required to keep accounting records, regardless of the taxation system applied, except for Individual Entrepreneurs.

First you need to decide on the choice of taxation system. It is better to do this at the stage of LLC registration. Most entrepreneurs choose the Simplified Taxation System (STS).

But the tax base may be different:

1. if a significant share of expenses is expected, choose “Income minus expenses”, the tax rate in this case in St. Petersburg is 10%,
2. if there are not a lot of expenses, choose “Income” 6%.

It is possible that the type of activity that you are going to organize is subject to taxation under the Single Tax on Imputed Income (UTII). Since 2013, the regime is not mandatory. To understand whether it is beneficial to use it or not in each specific case, it is necessary to make calculations.

We thought, decided, and submitted the documents for registration.

Next, let's start purchasing software..
Currently, many entrepreneurs use electronic accounting “Elba” or the “1C-Accounting” program. “Elba” is convenient because it is a “cloud” solution and you will not need to monitor changes in software releases and reporting forms. In addition, the existing hint system allows even beginners to keep records on their own.

There is another solution “1C-Accounting”. As in the first case, a cloud solution is also presented here. If you decide to purchase a “yellow box” and install it on your computer, this option will be inexpensive, especially the basic versions. They regularly have discounts. The basic version will be updated every time the program is launched via the Internet.

Decide whether you will submit reports to the Pension Fund and the Social Insurance Fund and declarations to the State Tax Inspectorate via telecommunications (via the Internet) or whether you are ready to run around the authorities with paper reports and flash drives.

We advise you to immediately think carefully and find an opportunity connect to electronic reporting. You will save a lot of time. You will have access to electronic correspondence with the tax office, pension fund, Social Insurance Fund, thanks to this you will be able to receive a reconciliation of calculations or send a request or letter.

We draw up an Order on accounting policies.

A Short Course in Accounting for Dummies

To do this, you can use numerous services that are available on the Internet. We print out one of these orders and check that all accounting aspects are reflected in the Order.
We attach to the Order on Accounting Policy the Working Chart of Accounts and forms of documents that will be used in activities.

We draw up personnel orders. We described what personnel documents a company should have. Therefore, we suggest you read the relevant articles on our website. We advise you not to put off HR records until later, since there will be a lot of other things to do later and you simply won’t have time. It is enough to prepare the document forms, which you will then fill out as needed.

The software has been selected and installed. We start working, fill out all the company details. For these purposes, the program has an “Assistant”. We follow his instructions.

So We begin business activities and consistently reflect all business operations in the program. We purchase goods, materials, and receive advances from buyers. For all paper documents that we receive, we create similar electronic documents in the program.

You can often stumble upon it if you search periodically. For example, at one time I was ready to take and train anyone without experience (it’s just that sometimes without experience it’s much easier to train for yourself than to retrain (after all, chief accountants have different qualifications, I was sometimes amazed) and hear: but we didn’t do that... More precisely, I took such a girl “from the street”, but from scratch, she didn’t even know the basic rules of mathematics, not to mention accounting, she had a democratic attitude towards “asking”, the main thing is that the person does his job, no matter what. he will do the time: in his free time or work time. But as it turned out, I was too democratic, that the man became completely insolent: during working hours he went about his business, and put the work away for later. Then I barely got rid of such an employee, and why barely, Yes, because she became very literate and taught herself. After her, of course, any desire to teach anyone disappeared, and there was no time for that. By the way, she now works happily as an accountant +))) although before us, it’s not like she was an accountant, without experience. work, registration and education, she was not hired as a cashier... Therefore, the main desire is not to be afraid of responsibility. At one time, while still in school, I went to my mother’s work (she asked the accounting department to hang out with me there, help me with something), just like that, to help, to learn how to fill out some documents, then later I took on businesses at home whose activities I could learn about it was interesting for mere pennies, not to earn money, but to learn. It’s true that I had more free time then. Therefore, depending on what is a priority, learn or earn. When family is of course not real, but possible, for example, my friend began her journey in accounting being deeply family-oriented. I agree with the girls, if you want to be a good accountant and you still have time, start with PBU, they will come in handy later, but you will no longer have the desire and no time to read. And so something will be postponed. You can periodically look at the glavbukh.ru website and read news feeds to stay informed. Knowledge is layered, although changes always occur, the principle remains. Be an ace in Excel, then there will be no price for you +)) because if you are fluent in Excel, you can handle any program. Read the Annual Report in any edition - I also agree with the opinion, since it is always written there in a very accessible way and you will have a complete picture. There is such a book, it is of course not relevant in some parts, because it is old, but you may find something similar (it is convenient and accessible to get the whole picture using the example of small enterprises) Business course for the manager and chief accountant of a small enterprise T. N. Belikova, but it’s in the 2005 edition, you know, it’s old, but maybe you’ll find something similar. But I repeat this solely to get the overall picture, and in more detail this is the PBU, the tax code, and arbitration practice, which can be found in the Consultant. In general, make it a rule to use the standards and rely on them, because any textbook is nothing more than fiction, and arbitration practice, so that you understand what this or that action of yours will lead to

Is accounting complicated? A lot of unknowns? Then for you - Self-instruction manual “Accounting from scratch”. Only 60 lessons - and you will understand that accounting is simple and interesting.

The self-instruction book contains 60 lessons, 60 problems with answers, an example of accounting in numbers and transactions. All changes for 2018 have been taken into account!

Accounting Basics for Beginners:

Lesson 1	Basic terms and definitions, theory, without which it is impossible to move on
Lesson 2	Everything related to the authorized capital of the enterprise (its accounting, increase, decrease) and settlements with the founders (dividends)
Lesson 3	Cash and non-cash funds, foreign currency, checks, letters of credit, etc.
Lesson 4	Receipt and disposal, depreciation, repair, modernization, revaluation, rental of fixed assets
	Receipt and disposal of intangible assets, depreciation, revaluation
Lesson 6	Receipt of release from the warehouse, inventory of materials and write-off of fuels and lubricants
Lesson 7	Product cost, finished product output, defects
Lesson 8	Settlements with suppliers, buyers and other counterparties
Lesson 9	Features of the receipt and disposal of goods, as well as their movement within the organization
Lesson 10	Wages, vacation pay, sick leave, benefits related to pregnancy, childbirth and child care
Lesson 11	Accounting and tax accounting of expenses in an enterprise
Lesson 12	Summing up the results of annual activities, calculating profits and losses

Taxation for Beginners

The lessons presented will allow you to quickly master the basics of accounting and learn how to calculate taxes. The material is aimed at beginners, the information is provided free of charge.

The knowledge that can be obtained by studying the information in this tutorial will be useful to accountants for competent accounting at an enterprise, entrepreneurs and heads of organizations to understand the process and control of their accountant, and ordinary citizens in ordinary life situations to make the right decisions in matters related to finance.

A self-instruction book on accounting for beginners, “Accounting from Scratch,” will help you master all the necessary knowledge for the competent organization of accounting and tax accounting in an enterprise.

Due to the fact that all the information is presented in a simple and accessible form, anyone who wants to master accounting and reporting knowledge from scratch can understand it.

The self-instruction articles are provided with examples that will facilitate understanding of fairly complex material and allow you to consolidate the acquired knowledge in practice.

The material is presented sequentially and divided into lessons. If you want to start learning accounting from the very beginning (from scratch), then you need to start with the section on accounting (that is, from the first lesson), then deal with tax accounting and taxation and finish with accounting and tax reporting.

Above you can go to any section or lesson that interests you.