The economic means used by the enterprise in the process of doing business have a clear classification. Depending on the classification criteria used, the funds can be divided into own and borrowed (credit), used in circulation or production, etc. We will tell in the article what is the classification of economic assets in the context of various types.

Household funds: general provisions

Speaking of economic assets, we mean not only cash in the cash desks of the enterprise or funds that are located in the bank accounts of the company. The concept of economic means includes the whole complex of means of the organization, including:

• fixed assets, intangible assets, other tangible assets. This group also includes material values ​​used in the production process (raw materials, materials), as well as finished products.
• the authorized capital formed during the creation of the enterprise, as well as supplemented by contributions in the process of doing business.
• debts of debtors in the form of unpaid funds, outstanding work, as well as goods (products) that were not delivered under the concluded contracts.
• the firm's profit after taxes.
• credits, loans, loans.

Various criteria are used to classify the funds of an enterprise. However, in accounting and financial accounting, household assets are usually divided into groups according to the following main criteria:

• in the context of sources of formation;
• based on the composition of funds and their placement;
• in the context of the production role and functions performed.

Source of funds formation as a classification criterion

In the process of doing business, the company can use both its own funds and money, fixed assets, material assets accepted under loan agreements.

Organization's own funds

If we are talking about the company's own funds, then we primarily mean the authorized capital. It is formed at the time of creation (establishment) of the organization, contributions to the statutory fund are made by the founders, each of whom makes an appropriate contribution in accordance with the constituent documents.

Investors have the right to form a fund not only at the expense of cash. The statutory fund can also be formed from real estate, fixed assets and other material assets transferred by the founders as a contribution.

In addition to the authorized capital, the company has its own funds in the form of reserve and additional capital. See the table below for information about this group.

Capital	Source of formation	Description	Accounting
Spare	Upon receipt of profit at the end of the reporting year, the company has the right to use it to form and replenish reserve capital.	When forming a reserve, act in accordance with the constituent documents. The company has the right to use the formed reserve to cover losses, pay dividends to founders, as well as for other needs in the event that the amount of profit is not sufficient to fulfill financial obligations.	Reflect the formation of the reserve according to Kt 82. When writing off the amounts of the reserve for the needs of the organization, make a posting according to Dt 82.
Additional	During the annual revaluation of fixed assets and capital investments, the revaluation amount is used to form additional capital. In the event of an increase in the value of shares, as well as when they are sold above their par value, the revaluation amount (difference in the sale) is used to replenish additional capital.	Revaluation should be carried out in accordance with the accounting policy. The amount of revaluation (markdown) must be recorded in the inventory sheet. To reflect the revaluation (markdown) when selling shares, be guided by the provisions reflected in the decision of the board. The company has the right to use the additional capital to pay off losses in case of a decrease in the value of non-current assets.	Reflect the formed (reformed) additional capital according to Kt 83. When using the funds of additional capital to replenish the authorized capital, as well as when distributing amounts between the founders, make the entry according to Dt 83.

The company's own funds also include subsidies, subsidies and other funds for special purposes coming from the budget and non-state funds. Receipt of targeted financing is carried out on the basis of concluded agreements. The company has the right to use the funds received exclusively for the purposes fixed in the contract.

Upon receipt of targeted funds, their amount should be reflected according to Kt 86. When using funds, they must be written off according to Dt 86.

Borrowed funds and financial liabilities

Funds of the organization can be formed as an account of its own investments, and at the expense of loans, loans and other borrowed funds. Also, the firm may have funds in the form of financial or material obligations of counterparties. Generalized information on borrowed funds and liabilities of the organization will be presented in the form of a table.

Borrowed funds	Description	Kinds	Documentation	Accounting
Loans	When applying for a bank loan or obtaining a loan from a legal or natural person, the amount of funds goes to the use of the organization for a fixed period. Borrowed funds of this group are divided into short-term (loan processing for up to 12 months) and long-term (funds come into use for a period of more than a year)	bank loans; loans and loans from individuals and legal entities.	loan agreement; payment documents confirming the periodic repayment of obligations.	Funds received on account of granted loans and borrowings should be reflected under Kt 66 (67). Interest paid for the use of borrowed funds, reflect as part of other expenses.
Commitments	Borrowed funds in the form of cash on hand, non-cash funds in bank accounts are recognized as monetary obligations to counterparties in the form of non-payment for the received goods, works, services. The following can also be included in this group: services (goods) not provided by the company under the concluded contracts; unfulfilled obligations to employees.	unliquidated obligations to pay for the received goods, works, services; goods (works, services) not shipped to the buyer, but for which an advance payment has been received; unfulfilled obligations to employees (non-payment of salaries, sick leave, vacation pay, etc.), the budget (taxes), extra-budgetary funds (social contributions).	supply contract (performance of works, services. See also the article: → “”. act of work performed (consignment note); bank statement on receipt of advance payment.	Reflect financial liabilities according to Dt accounts, depending on the type of debt (Dt 70, 76, 62, 68, 71 ...).

Composition and placement of household facilities

This classifier assumes the division of household assets into current and non-current assets. The types and description of funds related to each group will be presented in the form of a table.

Assets	Description	Kinds
current assets	This group includes funds used in the turnover of the company, in particular in the production process, in settlements with counterparties, as well as in the form of cash and non-cash funds and short-term investments.	All cash and non-cash funds (own and borrowed) are considered current assets of the company. This group also includes: finished products, raw materials and materials; debt of buyers and suppliers (both in the form of goods and in the form of cash); short term loans.
Non-current assets	The concept of non-current assets means funds in the form of investments in tangible assets (fixed assets), shares, banknotes, etc.	This category includes fixed assets and intangible assets owned by the firm (buildings, land, equipment, computer programs). The group also includes capital investments (construction in progress, modernized equipment), investments in securities and authorized capital of other companies.

Example #1. LLC "Labrador" is engaged in the production and sale of animal feed. According to the reporting documents, Labrador LLC has the following types of economic assets:

• cash on hand and on the current account in the Central Bank - 1.020.850 rubles;
• accounts payable (non-payment by the buyer of Pitomets JSC for dog food supplied by Labrador) - 410,630 rubles;
• raw materials used in the feed production process - 301.840 rubles;
• equipment used for the production of feed - 902.550 rubles;
• the land plot on which the production workshop is located - 1.005.700 rubles.

Using the classifier of household assets, based on their composition and placement, the accountant of Labrador made the following calculation:

• Current assets (cash and non-cash funds, debts of Pitomets JSC, raw materials):

410.630 rub. + 1.020.850 rub. + 301.840 rub. = 1.733.320 rub.

• Non-current assets (land, production equipment):

1.005.700 rub. + 902.550 rub. = 1.908.250 rub.

The share of working capital in the total volume of household assets of "Labrador" was:

1.733.320 rub. / (1.733.320 RUB + 1.908.250 RUB) * 100% = 47%.

The share of non-current assets of "Labrador" was:

1.908.250 rub. / (1.733.320 RUB + 1.908.250 RUB) * 100% = 53%.

Functional classifier of household assets

Depending on the functional role, household facilities are divided into:

• used in the field of circulation. This group includes cash and non-cash funds, goods sold;
• used in the production process, namely raw materials, materials, production equipment;
• used in non-production activities of the company. This category may include premises for cultural, educational, medical purposes.

Example #2. The Znamya plant is engaged in the production of motor cultivators. The plant owns the following premises:

• a building used to accommodate production workshops (book value 10,407,200 rubles);
• premises for a warehouse (book value 3.701.300 rubles);
• a complex of buildings that houses a sanatorium for the plant's employees (12,400,800 rubles).

Thus, the amount of funds for production purposes is 10.407.200 rubles. (production shops), areas of circulation - 3.701.300 rubles. (warehouse), non-production sphere - 12.400.800 rubles. (sanatorium).

Rubric "Question - answer"

Question number 1. GlavRyba JSC is engaged in the processing and sale of seafood and fish. GlavRyba owns a building that houses a sports club for company employees. The book value of the building is 14,500,300 rubles. To which group of household assets can the cost of a building be attributed according to the functional classifier?

Sports activity is not a production line of operation of GlavRyba JSC. In this regard, the book value of the sports club building is classified as a non-production asset.

Question number 2. StroyMash JSC received a state subsidy in the amount of 704,200 rubles. for the modernization of production equipment. Are these funds owned or borrowed?

Despite the fact that StroyMash received funds from the state, they are their own, not borrowed. At the same time, StroyMash can use them exclusively for their intended purpose. Otherwise, the funds must be returned to the state.

The basis of the activity of any enterprise is property, i.e. economic funds. These funds come from various sources. For a correct assessment of economic assets, you need to know:

What funds are available at the enterprise;

Where are these funds invested?

From what sources these funds are received;

What is the purpose of all these funds.

All funds of the enterprise are grouped in two directions:

1. By types of economic means.

2. By sources of education and targeted funding.

When classifying enterprise funds by type they are divided into property and rights (Fig. 2).

Rice. 2. Classification of the organization's assets by type

Property is objects that have economic value due to their physical properties. Distinguish between movable and immovable property. Real estate includes fixed assets and capital investments.

Fixed assets are assets with a service life of more than one year, used in the production process or for the management needs of the organization, without changing their natural form and transferring their value to the product gradually as depreciation is accrued.

Fixed assets are operated in the sphere of production, in the sphere of circulation and in the non-production sphere.

Fixed assets include: buildings, structures, transmission devices, working machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantations and other fixed assets .

Capital investments are expenses incurred in connection with the construction or acquisition of fixed assets and intangible assets.

Movable property includes objects of labor, objects of circulation and cash.

Objects of labor are working capital consumed in one production cycle and transferring their value completely to manufactured products - these are raw materials, materials, fuel, semi-finished products, work in progress, spare parts, containers, etc.

Raw materials are products of agriculture and extractive industries, while materials are products of manufacturing industries.

Materials according to their role in the manufacturing process are divided into two groups: raw materials and basic materials, auxiliary materials.

Raw materials and basic materials form the material basis of the product, auxiliary materials are used to perform certain functions.

Fuel, by its role in the production process, belongs to auxiliary materials, but since it occupies a large share in the cost of production and performs special functions in the production process, it is separated into a separate group in accounting.

Semi-finished products - objects of labor that have been processed in one or more departments of the organization, and are subject to further processing in this organization or outside it.

Work in progress is a product (work, service) that is not finished by production from the point of view of the enterprise as a whole, needs to be finalized in the final workshop, has not passed the technical control department or for which documents have not been issued on the delivery of finished products to the warehouse.

Tare - part of the objects of labor used for packaging or storage of materials, finished products, etc.

Spare parts are the component parts of the product.

The subjects of circulation include finished products in warehouses and goods shipped.

Finished goods are products that are in the warehouse of the organization, intended for sale.

Goods shipped are finished products sent to customers.

Cash - funds held at the cash desk of the enterprise, on a current account, foreign currency account, special bank accounts, which are used for settlements with suppliers and buyers, financial authorities, etc.

The rights of the organization are divided into two groups - embodied rights and non-embodied.

Embodied rights are short-term and long-term financial investments of money and other property in other organizations for the purpose of generating income or controlling their activities. These include investments in securities.

Intangible rights include debt claims, exclusive and other rights. A debt claim is a debt of other organizations or persons to this enterprise. Debtors are called debtors, and their debt is receivable.

Exclusive rights include intangible assets. Intangible assets are assets that do not have a physical basis, but generate income. These include only exclusive rights to the results of intellectual activity: exclusive copyrights for patents, trademarks, databases, computer programs, know-how (special technical and economic knowledge that can be provided to other enterprises for a fee).

Intangible assets, like fixed assets, can transfer their value to the finished product in parts by accruing depreciation. They are used in the sphere of production, and in the sphere of circulation.

Other rights are represented by deferred expenses - this is payment for periodicals, etc.

Sources of formation of economic assets are divided into two groups:

1. Own sources (own capital), which in turn are divided into capital, enterprise funds, targeted financing, reserves and profit.

The authorized capital is the amount of equity capital registered in the founding documents (charter of the enterprise), contributed by the founders in the form of cash or other property during the formation of the enterprise.

Profit - a positive difference between the income and expenses of the organization from the sale of products (works, services), property of the organization.

Retained earnings - part of the profit remaining at the disposal of the organization after paying all taxes.

Reserve capital is the insurance capital of the enterprise, intended to compensate for losses from economic activities, as well as to pay income to investors or creditors if there is not enough profit for these purposes. It is formed at the expense of deductions from profits in the amounts provided for by the charter or constituent documents of the enterprise.

Additional capital includes the increase in the value of non-current assets, revealed by the results of their revaluation, share premium, which arises during the formation of the authorized capital.

Target financing - funds allocated free of charge by other enterprises, organizations or the budget, which become the property of the enterprise and are used by it for any purpose specified during the transfer or at its own discretion.

2. Borrowed sources (borrowed capital). These include refunds. These are long-term and short-term bank loans, loans, accounts payable, distribution obligations.

Long-term loans and borrowings are amounts of funds received from banks and other organizations for a period of more than a year to finance capital investments in fixed assets and technologies. Short-term loans and borrowings are liabilities with a maturity of less than 12 months after the reporting date.

Accounts payable is the debt of this enterprise to other legal entities and individuals. Such legal entities and individuals are called creditors. Accounts payable include: settlements with suppliers and contractors, with the budget for taxes, with off-budget funds, for wages, for property and personal insurance, for advances received from buyers and customers, settlements with other creditors.

Distribution obligations - debts on taxes assessed but not transferred to the budget, debts to the social insurance fund.

The composition of the property of the enterprise is quite diverse. It is determined by the content, industry features (specifics), the volume of economic activity of the enterprise.

The objects of property of the enterprise have a value expression and are called economic assets.

Economic assets (property) of any enterprise, in order to properly reflect them in accounting, are grouped according to two criteria: by type and location, by sources of formation and purpose.

By type and placement, funds are divided into seven groups.

fixed assets- this is a part of property used as means of labor in the production of products, performance of work or provision of services or for the management of an organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months. According to the Regulation on accounting and reporting in Russia, fixed assets include: items that serve for more than a year, regardless of their cost; items with a value at the date of acquisition of more than one hundred times the minimum monthly wage per unit, regardless of their useful life.

Fixed assets include: buildings, structures, equipment, computers, vehicles, household equipment, tools, etc.

The peculiarity of fixed assets is that they participate not in one, but in several cycles of capital, in the process of operation they gradually wear out and transfer their value to the finished product in parts. Thus, the cost of fixed assets is paid off gradually: the share of their value, which is subject to monthly inclusion in the amount of the company's expenses, is determined from the standard terms of their useful life. The process of transforming the value of fixed assets into enterprise costs during the standard period of their use is called depreciation.

Intangible assets - these are funds that do not have a visible material form, but are able to bring their owner both direct income and provide the necessary conditions for its extraction.

Intangible assets used for a long period (more than one year) in the economic circulation of capital include rights arising from:

from patents for inventions, industrial designs, selection achievements, from certificates for utility models, trademarks, trademarks, know-how;

rights to use land plots, natural resources and organizational costs when creating an enterprise.

The cost of intangible assets, as well as the cost of fixed assets, is repaid evenly by monthly depreciation of their value based on the useful life established by the enterprise itself. If it is impossible to determine the useful life of intangible assets, then the norms for the transfer of their value are established based on ten years (but not more than the life of the enterprise).

Inventory and household supplies, like fixed assets, they do not lose their original form, they can participate in several cycles of economic assets. In material production, inventory is a means of labor. However, compared to fixed assets, inventory is an item of lower value and needs to be replaced relatively quickly. Therefore, to facilitate accounting and control, they are included in working capital. Inventory and household items include:

items with a service life of up to one year, regardless of their value;

items worth no more than one hundred times the minimum monthly wage per unit, regardless of their useful life.

working capital differ from durables (fixed assets, intangible assets) in that they can be converted into money or fully used in the near future (within one year or operating cycle). They participate in one circulation of capital, their value is immediately transferred to the finished product and is completely written off to the costs of the enterprise. Working capital is divided into two parts:

objects of labor (raw materials, materials, fuel, etc.), which lose or modify their natural form, are completely consumed in one production cycle, and fully transfer their value to products.

finished goods and goods for resale

Cash - this is the amount of money in bank accounts (settlement, currency, special, etc.), money transfers, cash in the cash desk of the enterprise.

Financial assets - these are investments (investments) in other enterprises: funds in deposit accounts of banks; acquired securities (shares, bonds, certificates, etc.) of other enterprises for a period of up to one year and other types of placement of free cash in order to generate income in the form of interest, dividends or the difference in the value of securities upon their resale.

Funds in settlements - receivables, that is, debts to the enterprise for goods and services, products, advances issued, amounts due to accountable persons, etc.

Economic calculation as a method of management involves the receipt of economic funds, their intended purpose and use. Deviation from the standards, the use of funds not for the purposes for which they are intended, predetermines failures in economic activity. Sources of education and income of economic funds are also included in the number of accounting objects.

Oborrowed funds - this is a conditional object of accounting, which determines the amount of economic assets withdrawn from economic circulation for one reason or another. They do not take part in economic activity, but for one reason or another of an informational or control nature, they are reflected in the accounting system. These include payments to the budget and other organizations at the expense of profits, the use of profits for the formation of funds, other areas of the current use of profits, as well as the loss of the enterprise as the final financial result.

By sources of formation and purpose economic means of the enterprise are divided into two groups: sources of own funds (own capital); sources of borrowed funds (liabilities)

Sources own means of the enterprise are: authorized, additional and reserve capital, retained earnings, special funds. Target reserve funds are also equated to sources of own funds.

atregistered capital represents the initial equity capital of the enterprise, which is formed in accordance with the constituent documents at the time of registration of the enterprise at the expense of the founders in the form of their contributions (in monetary terms). The formation of the authorized capital depends on the organizational and legal form of the enterprise and the form of ownership.

dadditional capital is formed as a result of the revaluation of non-current assets as the sum of the increase in their value. In joint-stock companies, the amount of the difference between the sale and par value of shares is credited to the additional capital when they are sold at a price exceeding the par value. Additional capital includes property received by the enterprise from other persons and free of charge.

Rreserve capital is created in accordance with the legislation and constituent documents at the expense of deductions from profits and is intended to cover possible losses of the enterprise in the absence of other sources of compensation.

Oprice reserves– these are reserves formed from net profit for the depreciation of securities (for example, they bought shares, and their price fell; in order not to be bankrupt, they use the reserve).

Special-purpose financing – funds allocated by the parent company to its structural divisions, subsidiaries for specific purposes.

Special funds, reserves, retained earnings increase the own sources (own capital) of the enterprise.

Pfish represents the difference between the income and expenses of the enterprise and reflects the equity of the enterprise, formed as a result of the current effective activity. Part of the profit is transferred to the budget in the form of income tax, part is used to pay dividends to investors-owners, the formation of special funds for accumulation, consumption and reserves, and part may remain undistributed.

Borrowed sources(liabilities) are external sources of resources of the enterprise, they are usually called lenders. Liabilities can be short term or long term. Short-term liabilities are liabilities that are due within one year, and long-term liabilities are those that mature in more than one year. The term "debt capital" can be used to characterize long-term liabilities.

Short-term liabilities include: short-term bank loans; short-term loans to third parties; accounts payable for settlements with employees of the enterprise, suppliers, financial authorities, social insurance and security funds, other enterprises and persons.

A creditor is a legal or natural person to whom the enterprise has obligations (debts) payable.

Debt obligations include: long-term bank loans; long-term bills issued to creditors, suppliers for goods received - material assets; other debt loans.

To carry out economic activities, each organization, including a pharmacy, must have certain funds. The amount of funds, the nature of the use depends on the type, scope of the organization's activities.

Accounting considers the economic means of any organization from two points of view; on the one hand, you need to know what types these funds consist of, in what area they are located (production, trade, etc.), on the other hand, you need to know from what sources this property was acquired or formed.

- Inventory and material assets and funds, both belonging to the organization, and temporarily or permanently outside its ownership.

Economic means of the organization are an asset of the organization and are classified by composition: non-current and current assets.

Non-current assets are divided into:

1. Fixed assets.

From a legal point of view, fixed assets should be recognized as what is considered as such according to regulatory documents. When classifying property acquired by an enterprise as fixed assets, four criteria are taken into account:

1. use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;
2. operation for a long time, i.e. useful life of 12 months or normal operating cycle if it exceeds 12 months;
3. the ability to bring economic benefits (income) to the organization in the future.

From an economic point of view, two interpretations of fixed assets are possible:

• invested capital and, therefore, all fixed assets should be accounted for at cost and can be likened to deferred expenses;
• resource that generates income.

2. Intangible assets.

Conditions that must be observed when accounting for assets as intangible:

• lack of a material-material (physical) structure;
• the possibility of separating or separating from other property;
• use for production and management needs;
• use over one year;
• the subsequent resale of these assets is not expected;
• ability to generate income in the future;
• the availability of properly executed documents confirming the existence of an asset and the organization's exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).

3. Equipment for installation.

Technological, energy and production equipment requiring installation and intended for installation in facilities under construction.

Equipment requiring installation also includes:

• equipment put into operation only after the assembly of its parts;
• Spare parts; - measuring equipment, etc.

4. Investments in non-current assets.

The organization's costs for objects that will subsequently be accepted for accounting as fixed assets, land plots and nature management objects, intangible assets.

working capital

working capital participate in only one circulation of capital and completely transfer their value to the newly created product.

Their main difference is that in a short time they can be converted into money. These include:

1. Productive reserves. Objects of labor intended for processing, processing or use in production or for household needs, as well as means of labor.
2. Finished products and goods.
3. Cash. Cash in Russian and foreign currencies held in cash, on settlement, currency and other accounts opened with credit institutions in the country and abroad, as well as securities, payment and monetary documents.
4. Calculations:

• with buyers and customers;
• with accountable persons (settlements with employees for the amounts issued to them under the report for administrative, economic and operating expenses);
• with different debtors.

Accounts receivable - this is the debt of various organizations or individuals of this organization. Debtors are organizations or individuals who use the funds of this organization.

Classification of economic assets by sources of education and intended purpose

According to the sources of education and the intended purpose, the economic assets of the organization are divided into two groups: own funds and borrowed (borrowed) funds.

Own funds:

1. Authorized capital formed during the formation of the organization at the expense of the contributions of the founders (participants) of the organization.

Authorized capital - this is the minimum amount of property of the organization, guaranteeing the interests of its creditors.

The authorized capital of joint-stock companies is equal to the nominal value of their shares, regardless of the price actually paid for them. Similarly, the authorized capital of an LLC is equal to the nominal value of the shares of its participants.

Some organizations (general partnership, limited partnership) according to the legislation do not have a charter as part of the constituent documents, therefore they have the amount of funds contributed by the founders, called the share capital.

State and municipal unitary enterprises are not endowed with the right of ownership of the property assigned to them by the owner, as a result of which the total amount of this property is called the “authorized fund”.

2. Own shares (shares)— shares redeemed by a joint-stock company from shareholders for subsequent resale or cancellation. Some business companies and partnerships use this account to record the share of a participant acquired by the company or partnership itself for transfer to other participants or third parties.

3. Reserve capital is created at the expense of deductions from retained earnings and is intended to cover the losses of the organization for the reporting year. Any economic activity is associated with risk, i.e. with possible losses from the adopted management decisions.

These losses can be caused by both objective and subjective reasons. To ensure the stability of economic development. Any organization should set aside part of the results obtained in the reserve.

4. Additional capital is formed due to the increase in the value of non-current assets identified by the results of their revaluation; the amount, the difference between the sale and par value of shares, received in the process of formation of the authorized capital of the joint-stock company.

5. Retained earnings (uncovered loss)

6. Targeted funding- funds intended for the implementation of special-purpose activities; funds received from other organizations and individuals, budgetary funds, etc.

7. Profits and losses- the final financial result of the organization's activities in the reporting year, which is made up of the financial result from ordinary activities, other income and expenses, including extraordinary ones.

Attracted (borrowed) funds

Borrowed funds include:

• settlements on short-term credits and loans - the amounts of short-term (for a period not exceeding 12 months) credits and loans received by the organization;
• settlements on long-term credits and loans - the amounts of long-term (for a period of more than 12 months) credits and loans received by the organization;
• accounts payable is the debt of this organization to other organizations or individuals.

Lenders the organizations and persons to whom this organization owes are called.

Accounts payable arises, in particular, if materials and goods arrive at the organization before it has paid for them, i.e., the receipt of inventory items precedes its payment.

The obligations include:

• debt to the budget for taxes and fees;
• debt to the team for wages;
• debt to social insurance and security.

Debts to the budget and social insurance and security may occur, since the accrual of taxes and deductions precedes the repayment of this debt. Wage arrears arise due to the fact that the performance of work precedes the payments for it.

HOUSEHOLD RESOURCES- a complex of fixed, current and cash assets of the enterprise, including cash on hand, and so on. funds in settlements, diverted funds and other receivables. Sources of H.S. are the authorized capital of the enterprise, net profit remaining after taxes, credits and loans, debts to suppliers and other accounts payable.

Classification of economic assets- This is an element of the language of business developed over the centuries, distinguished by its capacity, systematic presentation, understandable to any interested user. The principle of balance. The starting point of accounting is the principle of balance, which is based on the fact that accounting considers the same economic means of an enterprise from two points of view: from the point of view of their composition and functional role in the production process and from the point of view of the sources of formation (obtaining) of these funds.

The composition of economic assets in accounting is called ASSET, sources of formation (receipt) of economic funds - LIABILITY.

If we take into account that the reflection of economic assets in terms of composition and sources of their formation in accounting is carried out in the same monetary meter, then the following equation will be fair: ASSET=PASSIVE The values ​​of asset and liability are always equal. This equality is due to the economic content of the classification. Indeed, both in the asset and in the liability are the same economic means, but only classified according to different criteria.

The classification of economic assets by composition and functional role in the production process is called ASSETS.

The classification of economic assets is made not only by composition (building, machine tool, fuel, cash), but also by functional role in the production process.

Depending on the period of circulation (use), assets in the enterprise are divided into: non-current (long-term) assets; current (short-term) assets.

TO non-current assets include: intangible assets, fixed assets, profitable investments in material assets, financial investments

fixed assets- this is a set of material assets used as means of labor in the production of products, performance of work or provision of services, or to manage the organization during the period. Fixed assets include buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantations, on-farm roads located in ownership of land plots and nature management facilities, other fixed assets.

Current assets include: stocks, VAT (value added tax) on acquired valuables , accounts receivable , short-term financial investments , cash.

Current assets are subdivided into inventories and costs and into cash and settlements.

Inventories and costs include: raw materials, materials and other similar items, work in progress, finished goods and goods shipped, goods for resale, prepaid expenses.

Cash and funds in settlements include: receivables, short-term financial investments, cash, current account, foreign currency account.

Accounts receivable is the debt of various counterparties (buyers and customers, the state for tax calculations, employees for accountable amounts) to this enterprise.

The classification of economic assets by sources of education and purpose is called PASSIVE.

Liabilities are divided into: capital and reserves, long-term liabilities, short-term liabilities . Capital and reserves are the sources of the company's own funds. These include: share capital , Extra capital , Reserve capital , retained earnings of previous years and the reporting year. Authorized capital- this is the equity capital of the enterprise, formed at the expense of the contributions of its founders (participants, shareholders) in the manner and amount determined by the constituent documents. Extra capital is the source of the company's own funds. Reserve capital- source of own funds, which is reserve funds created at the expense of profit remaining at the disposal of the enterprise in accordance with the legislation of the Russian Federation or constituent documents. These funds are intended to cover the company's losses, redeem bonds and buy back its own shares.

long term duties include: borrowed funds and other long-term liabilities. Short-term liabilities include: borrowed funds, accounts payable, deferred income, reserves for future expenses and payments.

31.Inventory - this is a confirmation of the actual presence of them-va and obligations, the identification of deviations from the credentials and their regulation. The main reasons for the discrepancy between accounting and actual data are: 1. natural loss of commodity-material values. 2. theft. 3. inaccuracies in the acceptance and weighing of goods. 4. errors in accounting. Inventory can be complete those. all assets and liabilities are checked and partial - one or several types of im-va are checked. The timing of the inventory of assets and liabilities is determined by the head of the organization. A complete investment is usually carried out once a year before the preparation of annual reports. It is also carried out when changing the form of ownership of an organization, changing hands, etc. They are carried out by inventory commissions. The mat of the responsible persons before carrying out the investment give letters of receipt, stating that they have credited all the valuables, and written off those issued to the government. After the investment, these same persons give receipts stating that they have accepted the inventories for safekeeping and have no claims against the commission. tions, in which the decree is the actual presence of valuables and credentials for them. Dens of funds are inventoried: 1. At the cash desk (by recalculating cash, commissions and equalizing balances with accounting data.) 2. on bank accounts in banks. Settlements with third-party inventory organizations by sending these organizations personal accounts for settlements with them. In them, only those positions of values ​​for the cat revealed discrepancies with the accounting data. makes a decision on the recovery of shortages, capitalization of surpluses and draws up his decision in a protocol.Inventory differences are reflected in the accounting as follows: sya on the perpetrators, if those are not established, then at the expense of compensation insurance, if the values ​​are not insured, then written off to the account of non-release income and expenses.3. surpluses are accounted for according to the items of assets in correspondence with the account of non-release income and expenses.4. accounts receivable with expired statute of limitations written off at the expense of the reserve for doubtful debts, and if such a reserve is not created in the organization, then written off to the account of non-release income and expenses. 5. Accounts payable with expired limitation periods are written off to the account of non-releasing income and expenses. Surpluses and shortages are reflected in accordance with the approved protocol of the inventory commission in the month when the inventory was completed.

32. Principles of classification of accounts and their characteristics. Accounting is an ordered and regulated information system that reflects the state and movement of property, settlements and obligations, own financial results of an economic entity. Legislation establishes the procedure for state regulation of accounting, the rules for publishing reports and measures to ensure the reliability of accounting information. The methodological basis for the organization of accounting is a system of methods and certain techniques that are carried out through documentation, inventory, balance sheet, a system of synthetic and analytical accounts using the double entry method, valuation of property and liabilities, other balance sheet items, calculation and reporting of the enterprise. In the theory and methodology of accounting, the system of accounting accounts plays a special role, since with their use the problem of dual reflection of information, its accumulation and generalization is realized. Accounts are recorded using the double entry method. A large number of accounts used in current accounting require their streamlining and certain systematization. This goal is achieved by classifying accounts. Since they are a carrier of information and at the same time a way to obtain it, the classification of accounts should be carried out according to various criteria. These features should capture the economic essence of accounting objects, the environment in which certain objects operate, as well as the features of the formation of an information system in the direction of meeting the relevant information of the management apparatus. In the most general approach, the modern theory of account classification provides for their grouping according to two criteria: 1) economic content; 2) purpose and structure

35. Types and forms of accounting registers.Accounting registers- these are special tables (forms) for reflecting in them business transactions recorded in the primary documents. Registers are intended for accumulation, grouping and systematization of accounts of homogeneous business transactions contained in documents, serve the purposes of monitoring, managing and analyzing the financial and economic activities of organizations and are used to compile established reporting forms. Due to the fact that there are many accounts and registers, a large number of accounting registers are classified: 1. by purpose and amount of information (volume of content): synthetic(designed to record business transactions on synthetic accounts, entries in these registers are kept without explanatory text, in a generalized form and only in monetary terms), analytical(designed and used to reflect homogeneous transactions on separate analytical accounts, each transaction is recorded quite fully, not only in monetary terms, but also in kind), combining synthetic and analytical accounting(increase the reliability and visibility of accounting, in these registers, separate lines are intended for analytical accounting, and the total data of all entries are indicators of synthetic accounting); by type of account : chronological(used to record transactions in chronological order, i.e. in the order in which they were performed (most often in the order in which documents were received by the accounting department) without grouping them by accounts), systematic(homogeneous business transactions are systematized according to the accounts of synthetic and analytical accounting, an example is the general ledger, in which turnovers are recorded for all synthetic accounts indicating the corresponding accounts) combined (combine chronological and systematic records); in external form : loose sheets(sheets) (they are separate sheets or several stapled sheets, these are order journals or statements, they open for a month, some of them have inserts, are stored in folders), cards(these are also free sheets, but not fastened together. They are stored in boxes in a certain system. A set of cards that are homogeneous in purpose is called a card file), books(used to register business transactions on both synthetic and analytical accounts. In the ledgers, all sheets are laced, numbered, sealed and signed. The book is drawn up at the beginning of the year and kept during it), machinograms(accounting register obtained when processing documents on a PC. Their forms are varied and depend on the purpose and content of the objects recorded in them); by structure (graphing form) : one-sided, two-sided, multigraph; on a material basis : paper and paperless registers.

36. Documentation, its essence and meaning. Documentation - one of the elements of the accounting method, is a way of continuous and continuous reflection of business transactions in order to obtain the necessary information about the economic events that have taken place, as well as the implementation of subsequent entries in the system of accounting accounts. Regardless of how the source data is recorded, each business transaction must be documented at the time and place of its completion. Documentation is a set of documents drawn up for all business transactions. The data contained in them further serve as the only basis for reflecting business transactions in current accounting. A document (Latin documentum - certificate, proof) is a written certificate of the right to perform, or confirmation of the actual implementation of a business transaction, in which the necessary details are filled .A document blank is a carrier of information with permanent information applied to it. In addition to forms of documents, diskettes and disks serve as carriers of accounting information when they are processed on a PC. They are used depending on the automation tools that are used in the organization. The value of documentation in the work of organizations is not limited to the fact that it: 1. serves as a means of substantiating accounts; 2. is of great operational importance. Accounting documents are used to transfer orders from managers to performers, i.e. are used for the management and management of economic activities; 3. perform a control function, i.e. by means of documentation, the correctness of the operations performed is controlled, the causes of certain economic violations are established, and documentation plays a special role in the struggle for the safety of property. Documentation makes it possible to reveal cases of theft of property and various kinds of abuse, and often to prevent them; 4. legal (legal) value of the documentation. Confirming the correctness of the facts registered in the accounting, documents are irrefutable evidence in disputes arising between this organization and other bodies and persons. They are used by the courts and arbitration bodies when resolving issues of various claims, checking the completeness of the fulfillment of contracts and other obligations; 5. perform an analytical function, i.e. ongoing analysis of the work performed.