The method of legal registration of business transactions is a written certificate of a completed business transaction; inventory is a method of checking whether the actual availability of property corresponds to accounting data; assessment of the method by which economic assets and property receive monetary expression; calculation is a method of grouping costs and calculating the cost of products, works, services; accounts are a method of economic grouping of accounting objects. The concept and classification of property of enterprise funds according to...

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The concept of economic accounting and its content. Meters used in business accounting

Any economic system consists of a certain number of people and resources (material, labor, financial) and needs management. Management decisions that influence the behavior of the economic system are made on the basis of economic information. Economic information is obtained through economic accounting, which is the most important management function. Economic accounting quantitatively and qualitatively reflects and characterizes the state and changes of the economic system.

Economic accounting- ϶ᴛᴏ system for monitoring, measuring, recording and summarizing data on economic phenomena and processes for the purpose of their management.

This definition reflects the four stages of the accounting cycle:

1. monitoring of accounting objects;

2. measurement of accounting objects;

3. registration of observation and measurement results (grouping, classification, systematization);

4. generalization of the results obtained, ᴛ.ᴇ. formulation of scientific and practical conclusions.

In economic accounting, three types of accounting meters are used to measure economic phenomena and processes:

1. natural;

2. labor;

3. monetary (cost).

Natural meters(kg, meters, pieces, liters, etc.) are used to account for material assets: materials, finished products, basic assets, etc. To take into account complex phenomena, conditionally natural meters can be used (the operation of freight transport can be taken into account in t/km, electrical energy consumption in kW/h).

Labor meters are used to account for labor costs and are expressed in time units (minute, hour, day, month, year, etc.). Οʜᴎ are used when rationing labor, when determining labor productivity, and when calculating wages. In practice, labor meters are used together with natural meters.

Money meters occupy a central place in business accounting. Οʜᴎ are used in settlement transactions, when determining costs, profitability, product prices, etc. All basic accounting documents and reporting forms are compiled in monetary meters. Monetary measures are generalizing and universal, ᴛ.ᴇ. they are used to generalize heterogeneous economic phenomena and processes. In practice, monetary measures are used together with natural and labor ones.

All meters complement each other, which allows you to obtain complete information about economic accounting objects.

The concept of economic accounting and its content. Meters used in business accounting - concept and types. Classification and features of the category "The concept of economic accounting and its content. Meters used in economic accounting" 2017, 2018.

Economic accounting is a quantitative reflection and qualitative characteristics of economic phenomena for the purpose of control and active influence on them.

Economic accounting is a means by which information is obtained and high-quality and timely information is generated about the financial and economic activities of an enterprise, as well as about the processes occurring in society (production, distribution, consumption and supply).

In any socio-economic system, economic accounting is obliged to:

Fully satisfy management needs for information about actually accomplished economic processes and phenomena;

Reflect these processes and phenomena in such a way that, based on quantitative data, it is possible to obtain their reliable qualitative characteristics.

To implement the control function of economic accounting, the most important conditions are: reliability, veracity of accounting information; the ability to monitor compliance with all legal regulations of the organization’s activities.

Logical structure. General characteristics of accounting

The unified system of economic accounting in the Russian Federation includes three types of accounting: operational, statistical and accounting. These types of accounting are organically interconnected and complement each other, although they differ in the scope of their application, purpose and method of implementation.

> Operational accounting is a system of current monitoring and control over individual business transactions. This record is flexible and can be communicated verbally, as well as by telephone and fax.

> Statistical accounting is a system for studying and monitoring mass socio-economic phenomena and processes of social life in all areas of the economy.

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

Requirements for business accounting:

1. Compliance of accounting with the tasks of planning, management and control;

2. Timely record keeping and reporting;

3. Completeness, accuracy and reliability of accounting;

4. Clarity and understandability of accounting;

5. Cost-effectiveness of accounting.

Types of meters used in business accounting

Maintaining business accounting, first of all, involves the quantitative measurement of the objects taken into account. For this purpose, accounting meters are used:

natural - used to express accounting objects in quantitative terms (kg, m, km, etc.).

labor - used to reflect the cost of working time (hours, days, months).

monetary - used to reflect various economic phenomena and generalize them in a single monetary value.

Accounting objects:

Property of the organization

Organization's obligations

Business operations in the course of the organization’s activities

1. The concept of business accounting.

2. Types of accounting.

3. Accounting meters, their types and relationships.

4. Objectives of accounting, requirements for accounting.

5. Functions of accounting in management.

6. Subject and method of accounting.

7. Elements of the accounting method.

8. The concept of the balance sheet.

10. Changes in the balance sheet under the influence of business transactions.

11. System of accounting accounts, structure of accounts.

12. Double entry, its essence and purpose.

13. The essence of accounting entries. Correspondence of accounts.

14. Synthetic and analytical accounting accounts, their purpose and relationship.

15. Classification of accounts.

16. Chart of accounts.

17. The role and significance of documents in accounting.

18. Classification of accounting documents.

19. Document details.

20. The essence of document flow.

21. Inventory, its types.

22. Turnover statements and their meaning.

23. Registers and accounting forms.

24. Types of accounting registers and the procedure for recording in them.

25. Methods for correcting errors in accounting registers.

26. Accounting forms.

27. The essence and significance of financial statements

28. Composition and content of reporting.

29. Reporting requirements.

30. Accounting for funds in the cash register.

31. Procedure for opening current bank accounts.

32. Accounting for funds in current bank accounts.

33. Accounting for settlements with accountable persons.

34. Accounting for settlements for compensation for material damage.

35. Accounting for settlements with creditors and debtors.

36. Accounting for credit transactions.

37. Securities accounting.

38. Forms and systems of remuneration.

39. Payroll fund.

40. The procedure for calculating and deducting wages.

41. Synthetic and analytical accounting of wages.

42. Accounting for social insurance payments.

43. Fundamentals of accounting for inventories, their classification.

44. Valuation of inventories.

45. Documentation and accounting of the movement of materials.

46. ​​Accounting for materials in warehouses and accounting.

47. Valuation of inventory disposal.

48. Synthetic and analytical accounting of materials.

49. The procedure for conducting an inventory of material assets.

50. Documentation of inventory of goods and materials and

reflection of its results in accounting.

51. Features of accounting for small business enterprises.

52. Essence and classification of fixed assets.

53. Accounting for receipt, accrual and disposal of fixed assets.

54. Valuation of fixed assets.

55. Accounting for depreciation and amortization of fixed assets.

56. Methods of calculating depreciation.

57. Composition and valuation of intangible assets.

58. Amortization of intangible assets.

59. The concept of production costs.

60. Accounting for material costs.

61. Accounting for labor costs.

62. Accounting for other direct costs.

63. Accounting for overhead costs.

64. Calculation of product costs.

65. Accounting for finished products.

66. Accounting for sold finished products.

67. Classification of income from business activities.

68.Accounting for income.

69. Classification of expenses when determining financial results.

70. Determination and accounting of financial results.

Economic accounting arose from the needs of observation, measurement and recording

all ongoing economic facts and phenomena. Economic accounting

represents a quantitative reflection and qualitative characteristic

business processes in order to control and guide them. Necessity

economic accounting is determined by the needs of material production.

Observation, change and recording of phenomena and facts forms the basis

economic accounting. In business accounting, each number characterizes

definitely a qualitatively different object. Economic accounting was complicated

development path along with the development of production. Development of public

production led to the division of economic accounting into separate types. XY

This is household accounting, household accounting. activities of the enterprise, including

production, sale and distribution of material goods necessary for

meeting the needs for food, clothing, housing. Any

activities related to the production, exchange and consumption of material

and intangible assets, provision and use of services,

called X activity. For implementation Each P has X number of activities

necessary household items means - buildings, machines, materials, goods,

cash, etc. Along with X means necessary. economic condition

activities yavl. work. Labor costs incl. reward with material costs, etc.

production means and expenses in the cost of manufactured products. X activities

comp. of X processes, cat. are divided into X operations. Each P carries out X work on

the plan developed by him or according to the state established for him. plan. X

The activities of each P require planning, management and control. To

manage P divers. forms of ownership, it is necessary to have information about X

activities of each P: size and composition of its funds, production, den. Wed,

development of individual industries, etc. All this information can only be obtained

The following types of economic accounting are distinguished: operational and technical;

accounting; statistical. Unified accounting system at enterprises, in the industry,

the state is provided with these three inextricably linked types of accounting.

Operational and technical accounting carried out directly on site (workshop,

warehouse, etc.) and provides surveillance and registration of certain

production and commercial operations and other economic facts

activities of enterprises, organizations and institutions. The purpose of operational accounting is

quick receipt of information on the progress of production, sales of products, works and

services. Operational accounting serves for operational planning and monitoring

development of production, performance of work and services. It covers economic and

production transactions that are not directly reflected in the accounts

accounting. With the help of operational accounting, they obtain data on daily

release of products, daily shipment and sale of products, goods,

consumption of raw materials and other material assets, labor costs, compliance

terms of contractual deliveries, etc. Data for operational accounting is obtained by

direct observation of the facts of economic and

production and financial activities of enterprises, organizations and institutions.

At the same time, operational accounting also covers those business transactions that

are not directly reflected in accounting and statistical

accounting With its help, they control the attendance of workers at the enterprise and their departure from it.

after working hours, operation of machines and machines, their downtime, mode

technological process, the state and progress of settlements between the enterprise and others

enterprises, organizations and institutions. For operational accounting they use

all three types of meters, most often natural and labor.

Statistical accounting is the systematic collection and study of quantitative and

qualitative phenomena and patterns of general development and specific conditions

time and place (census of equipment availability, determination of average wage

manufactured products, accounting for the use of working time, etc.). Data about

economic and production changes, statistical accounting receives and

accounting and operational accounting. Based on statistical accounting

quantitative and qualitative performance indicators of each

enterprises. Operations and phenomena are subject to statistical observation,

grouping, determination of average and relative values, indices by

construction of dynamics rads, analysis and, accordingly, establishment of certain

patterns.

Accounting is a way of documenting observation, reflection and

control over the economic activities of enterprises, organizations, rental,

joint ventures, joint stock companies, etc., as well as the collection system,

processing and transmission of information about the economic activities of enterprises,

organizations, institutions to internal and external users for adoption

optimal solution. Accounting is carried out in cost, natural and labor

meters. It is based on strict adherence to documentation and

carried out on the basis of legal acts. Accounting - system

continuous and interconnected monitoring and control of economic

activities of enterprises, organizations, institutions in order to obtain current and

final indicators. Unlike other types of accounting, accounting

ensures complete registration of all business transactions based on

primary accounting documents. Accounting is based on documentation

all business processes and conducting periodic inventories,

ensures the identification and mobilization of enterprise reserves in order to reduce

cost of products, works, services. The main condition for proper organization

accounting is the use of the most rational forms and

accounting methods, increasing the level of its technical equipment.

For all types of accounting (operational, accounting, statistical)

the use of three types of meters. Natural meters

are accepted to obtain information about accounting objects in kind (meters, tons,

liters, etc.), used P mainly to account for balances and movement

Types of economic accounting

The following types of business accounting are distinguished:

Operational accounting is organized for the purpose of monitoring and controlling various aspects of the activities of organizations. It provides daily receipt of current information on individual operations or areas of economic activity. With its help, information is obtained on the progress of tasks per shift, day, on the use of working time, etc. Operational accounting data is based on documents that are used in accounting, but can be obtained through operational information. Promptly obtained data is transmitted, as a rule, (orally) for making specific decisions.

Statistical accounting is used to generalize and study socio-economic phenomena in the production and non-production spheres, and sectors of the economy as a whole. They use special methods of collecting and processing information: continuous and selective observation; collection and grouping of statistical observation data. Sources of information are: operational reporting, censuses, one-time accounting, as well as operational and accounting reporting data.

Accounting is a system of continuous and complete documentary reflection of information on the state and movement of property and liabilities of an organization using the method of double entry in monetary terms on accounting accounts in accordance with the legislation of the Republic of Belarus. This definition is given by the Law of the Republic of Belarus dated June 25, 2001 “On Accounting and Reporting”. Accounting data in conjunction with operational and statistical data are used for analysis, planning and reporting.

Meters used in business accounting

To manage a particular economic entity, quantitative and qualitative indicators of its activity are necessary.

Quantitative are indicators of an organization’s performance, with the help of which the volume of operations and processes performed is determined. Qualitative indicators characterize the economic efficiency of these operations and processes.

For quantitative reflection and qualitative characteristics of economic means and processes in accounting, there are natural, labor and monetary meters.

Natural meters are used to reflect homogeneous objects in kind in accounting and are expressed by counting - in pieces; mass - in grams, kilograms, tons; measures of length - in centimeters, meters, kilometers; volume - in cubic meters, liters, etc. In addition to simple natural meters, natural-combined meters are used in accounting. These include: kilowatt-hour, tonne-kilometer, etc. The use of one or another natural meter (pieces, meters, liters, kilograms, etc.) depends on the physical properties of the material resources taken into account. Accounting in such units of measurement is called natural accounting. Natural meters in business accounting are important for the operational management of business processes and monitoring the safety of property. Natural meters can be used to count only homogeneous objects. Summation of natural indicators of dissimilar objects is unacceptable.

Labor meters are used to account for labor costs and are expressed by the amount of working time spent in minutes, hours, days. They are used in calculating wages, calculating indicators that determine the level of labor productivity, and in establishing production standards.

Money meter is generalizing, since it allows you to combine and calculate in a single measurement (in rubles) funds and economic processes expressed in various measures. The monetary meter, in combination with natural and labor ones, makes it possible to generally reflect all economic phenomena and processes. The use of a monetary meter in accounting allows you to summarize various types of labor costs, materials and other household assets and determine the cost of manufactured products (works, services). The monetary meter makes it possible to summarize the results of all economic activities of the organization.

The use of natural, labor and monetary measures in accounting allows for a more complete reflection of business operations and processes.

3. Used item its characteristics. Composition of household funds of organizations and their sources

The subject of accounting is the organization's property in the form of economic assets and liabilities, the movement of this property through business transactions occurring in the areas of supply, production and sales of products, as well as the results of the organization's activities.

An item consists of separate components, which are called accounting objects. Accounting, acting as part of a unified system of national economic accounting, exercises control over production processes in organizations. Organizations are the area of ​​application of accounting and at the same time are the objects of its accounting.

Some of these objects, having independent significance in detailed indicators, find their generalized expression in the aggregated accounting indicators as part of other objects.

Economic assets, according to their composition and placement, are divided into non-current and circulating capital, which respectively form fixed and working capital.

Non-current assets include:

Fixed assets

a set of tangible assets 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 the normal operating cycle, if it exceeds 12 months

Intangible assets

objects of long-term use (more than one year), which have an assessment and generate income, but are not tangible assets for the organization.

Intangible assets include: rights to use patents, software products, organizational expenses, etc.

Profitable investments in material assets

This is property provided by an organization for lease, under a rental agreement for a fee for temporary use in order to generate income.

Investments in non-current assets

These are investments (costs) of the organization in objects that will subsequently be accepted for accounting as fixed assets - land plots and environmental management facilities, intangible assets, etc.

Financial investments

these are investments (investments) of an organization for the acquisition of government and other short-term and long-term securities (shares, bonds, bills, etc.), as well as investments in the authorized (share) capital of other organizations, in subsidiaries, dependent companies and provided to other organizations loans.

Working capital includes:

Material assets

used as objects of labor (raw materials, materials, fuel, spare parts, etc.), which lose or modify their natural form, are completely consumed in one production cycle, and transfer their entire value to the product; finished products and goods for resale.

Cash

(“Cash desk”, “Cash accounts”, “Currency accounts”, “Special bank accounts”, “Transfers in transit”) - the amount of cash at the organization’s cash desk, free funds stored in current, currency and other accounts in jar.

Accounts receivable

(“Settlements with buyers and customers”, “Settlements with personnel for wages”, “Settlements with accountable persons”) - the debt of an organization of legal entities and individuals for goods and services, products, for advances issued, amounts due to accountable persons, etc.

4. Accounting method. Characteristics of the elements of the method.

Documentation- this is the primary registration of business transactions using documents at the time and place of their completion.

Documentation allows for continuous monitoring of business processes.

A prerequisite for reflecting business transactions in systemic accounting is their registration with primary documents that have certain characteristics and meet the requirements for them (they must be reliable, clear, objective, etc.).

Inventory- a method of checking the compliance of the actual availability of property in kind with accounting data. Inventory is carried out to ensure the reliability of accounting indicators and the safety of the organization’s property.

Fixed assets, inventories, cash, settlements, work in progress, construction in progress, goods of trade organizations, etc. are subject to inventory.

Balance sheet- a method of economic grouping and generalization of information about an organization’s property by composition, location and sources of their formation in monetary value as of a certain date, usually on the 1st day of the month.

The organization's funds are reflected in the balance sheet in monetary terms in two groups: one shows what funds the organization has, the other shows from what sources they arose.

Both parts of the balance sheet are equal to each other, since they reflect the same property, but, on the one hand, in terms of composition and location, and on the other hand, in terms of the sources of its formation.

Thus, the balance sheet allows you to monitor the state of economic assets and their use in the organization.

Accounting system and double entry- a technique that means that property, the sources of its formation, and business transactions in accounting are also grouped using a system of accounts (synthetic and analytical) using the double entry method.

Check- this is an economic grouping in which current information about the state of property, the sources of its formation, and business operations is systematized and accumulated.

Double entry- This is a way of recording business transactions on accounting accounts. This method consists in the fact that each business transaction is recorded in two accounting accounts in equal amounts.

Valuation is a way of expressing in monetary terms the property of an organization and its sources. The reality and correctness of the assessment of the organization’s property and its sources are of utmost importance for the construction of the entire accounting system. Property valuation is based on real costs expressed in monetary terms.

Costing- a method of grouping costs and determining costs. Calculation of the cost of products (works, services) is a method of determining the actual costs of an organization in monetary form per unit of production (works, services).

An organization's reporting is a system of indicators characterizing its production, economic and financial activities for a certain period (month, quarter).

Reporting indicators are used to analyze the financial condition of the organization, prepare, justify and make management decisions.

5.Buh. Balance its structure and content

The balance sheet is one of the three main forms of accounting reporting. In accordance with international financial reporting rules, the balance sheet contains data on assets, liabilities and equity. In Soviet, Russian, and Ukrainian accounting practice, it is a way of grouping the assets and liabilities of an organization in monetary terms. The balance sheet characterizes the property and financial condition of the organization in monetary terms as of the reporting date.

According to IFRS, the balance sheet consists of three parts: assets, liabilities and equity. Basically, balance sheet items traditionally follow each other in order of liquidity, although there are exceptions. The main property of the report is that total assets are always equal to the sum of liabilities and equity. Assets show what funds the business uses, while liabilities and equity show who provided those funds and how much. All resources that an enterprise has can be provided either by owners (capital) or creditors (liabilities). Therefore, the sum of the creditors' claims together with the owners' claims must be equal to the sum of the assets. This is also due to the fact that when reflecting transactions on accounts in the balance sheet, the principle of double entry is observed.

Presentation of current information about the property of a business entity in the form of a balance sheet is one of the fundamental methods of accounting. The balance sheet does not reflect the movement of funds and the facts of specific business transactions, but shows the financial condition of an economic entity at a certain point in time. The essence of the balance sheet (as a method) is that data on the value of the property of a business entity on the date of interest is grouped in a certain way , allowing you to conduct financial analysis and obtain forecasts for the future.

6 . A change in the balance that occurs under the influence of households. Operation.

All changes in the balance sheet under the influence of business transactions can be combined into four groups:

First type: business transactions cause changes only in the balance sheet asset when one type of business assets changes to another. As a result, the balance sheet asset total does not change and the equality between assets and liabilities is maintained.

Second type: business transactions cause changes only in the liability side of the balance sheet when one type of source changes to another. As a result, the total liabilities of the balance sheet do not change and the equality between assets and liabilities is maintained.

Third type: business transactions cause changes in the assets and liabilities of the balance sheet in the direction of increasing its items. These operations are associated with raising funds for this organization. As a result, the totals of assets and liabilities of the balance sheet increase by the same amount and the equality of the parts of the balance sheet is not violated.

Fourth type: business transactions cause changes in the assets and liabilities of the balance sheet towards a decrease in its items. These transactions are associated with the outflow of funds from a given organization. As a result, the total assets and liabilities of the balance sheet are reduced by the same amount, and the equality of the parts of the balance sheet is not violated.

Thus, any business transaction is always reflected in two balance sheet items, modifies it, but never violates the equality between assets and liabilities.

7. Considered used their structure and content.

Accounting accounts are a method of economic grouping, current reflection and operational control of economic assets, sources of their formation and business operations. Graphically, accounts are tables in which accounting entries are made.

An increase or decrease in funds and their sources are reflected in the accounts separately. Therefore, the count is divided into two parts: left and right. One of them - the left one - is called “debit”, and the right one is called “credit” (Fig. 4.1). For each accounting object, in particular, for each type of funds and their sources, separate accounts are opened.

The movement of economic assets is shown in accounting as an increase (+) or decrease (-).

All accounts, according to economic grouping, are divided into two groups: active and passive. Active accounts are designed to reflect the state and movement of economic assets (Fig. 4.2). Active accounts are called because economic assets are shown in the asset balance sheet. Accounts intended to reflect the state and movement of sources of economic funds are called passive, since in the balance sheet the sources are shown in the liability side of the balance sheet.

8 . Active and passive accounts, the order of recording on them.

The division of accounts into active and passive reflects the organic connection of accounts with the balance sheet.

In active accounts, the debit side records the balance at the beginning of the month, transactions causing an increase in funds, and the balance at the end of the month. On the credit side, transactions that cause a decrease in business assets are recorded. When opening an account, first of all, the initial balance (i.e., balance) is recorded, and then the change in funds (sources), after which the final balance is determined.

In active accounts the balance is always debit. An increase in funds in active accounts is shown as a debit, and a decrease as a credit. The totals of records of transaction amounts for a month on the debit and credit of an account are called turnover. To determine the final balance (remains), the turnover reflecting the increase in funds (sources) is added to the initial balance, and then the turnover reflecting their decrease is subtracted. If there is no balance, the account is considered closed.

The procedure for opening active and passive accounts and entries in them can be presented as follows (Fig. 4.2).

Active accounts include, for example, the following accounts: “Fixed assets”, “Materials”, “Cash”, etc. It may be noted that the name of active accounts often coincides with the name of asset items on the balance sheet.

In passive accounts, the credit side records the balance of sources at the beginning of the month, transactions that cause an increase in sources of economic funds, and the balance at the end of the month, and on the debit side transactions that cause a decrease in sources are recorded. In passive accounts, the balance is credit (Fig. 4.3).

Passive accounts include, for example, accounts “Settlements with suppliers and contractors”, “Authorized capital”. The ending balance is determined for each account at the end of the month. In active accounts it is determined by the formula:

OSTkon = OSTnach + OBd-t - OBk-t;

in passive:

OSTkon = OSTnach + OBk-t - OBd-t;

where OSTkon is the final remainder;

OSTinit - initial remainder;

OBD-t - turnover on the debit of the account;

OBk-t - turnover on account credit.

But there are also active-passive accounts, which have characteristics of both active and passive accounts. In such accounts, the balance can be both debit and credit or both debit and credit (expanded balance).

For example, for the account “Settlements with various debtors and creditors,” the debit balance shows the amount of receivables and is reflected in the balance sheet asset. The credit balance on this account shows the amount of accounts payable and is reflected in the liability side of the balance sheet.

It is impossible to determine the expanded balance in active-liability accounts in the usual manner; this requires analytical accounting data. Analytical accounting provides information on the status of settlements with each debtor (for example, with a buyer) and with each creditor (for example, a supplier of materials to an organization), i.e. the balance is displayed for each buyer and supplier separately, and then the total amount of receivables and payables is calculated.

9 . Active-passive accounts and their characteristics

Active-passive accounts belong to the group of complex accounts that require detailing and decoding in analytical accounting for each debtor (legal entity, individual) and creditor.

The procedure for opening an active-passive account and making entries in it can be shown using the example of the account “Settlements with various debtors and creditors” (account 76).

Example 1. Account 76 “Settlements with various debtors and creditors”

Debit Credit

10 . Synthetic and analytical calculations

Synthetic accounts are those in which accounting is kept in a general form and only in monetary terms. For example, the account “Settlements with personnel for wages” shows the total amount of wages owed to all employees of the organization. Accounting maintained on synthetic accounts is called synthetic. The peculiarity of synthetic accounts is that they have a direct connection with the balance; entries on these accounts are made briefly.

For the operational management of economic activities, as well as control over the safety of property, generalized data obtained using synthetic accounting is not enough.

Accounts that reflect detailed data on each individual type of economic assets, their sources and processes are called analytical. Accounting carried out on analytical accounts is called analytical.

Analytical accounts are opened in addition to synthetic ones for the purpose of detailing them and obtaining specific indicators for each individual type of economic assets, their sources and processes.

There is a close relationship between the accounts of synthetic and analytical accounting, which is as follows:

the sum of balances (balances) on analytical accounts is equal to the balance (balance) on the synthetic account to which they are opened;

the amount of turnover on the debit of analytical accounts is equal to the turnover on the debit of the synthetic account to which they are opened, similarly to the loan;

if a synthetic account is active, then its analytical accounts are also active, similarly for passive accounts.

Each business transaction recorded in the debit or credit of a synthetic account is reflected in the same amount, respectively, in the debit or credit of several analytical accounts opened in addition to its synthetic account.

Not all synthetic accounts require analytical accounting. Accounts that do not require such maintenance are called simple (“Cash desk”, “Current account”, etc.), accounts that require analytical accounting are called complex (“Settlements with accountable persons”, “Fixed assets”, etc.).

Some complex synthetic accounts are directly related to analytical accounts, without any intermediate groups. For example, in addition to the synthetic account “Settlements with accountable persons,” analytical accounts are opened for each accountable person. The situation is the same with the “Payroll calculations” account, etc.

11 . Dual reflection of households. Operations on accounts

Each business transaction is reflected in the accounting accounts twice (using the double entry method): by debit of one account and credit of another account.

In each accounting account, business transactions are reflected systematically in the sequence of their completion, i.e. in chronological order.

The relationship between accounting accounts is called correspondence of accounts. It is expressed by recording a business transaction by debiting one account and crediting another account.

Double entry, with its internal logic, helps to reveal the principles of the opposite construction of the structure of active and passive accounts, linking them with the bilateral construction of a balance sheet, where the balances of economic funds are reflected on the left (debit accounts), and the balances of sources of funds are reflected on the right (credit accounts). And according to this formal connection of accounts with the balance sheet, the balances of funds are entered on the left (as in the balance sheet), i.e. the debit side of the account, and the balances of the sources of funds - on the right (as in the balance sheet), i.e. credit side of the account.

Thus, the construction of active and passive accounts is predetermined by the construction of the balance itself. The bilateral construction of the balance dictates the bilateral construction of accounts. The accounts complement the balance sheet, forming a single and integral accounting system associated with it by double entry.

12 . Turnover statements and their purpose

A turnover sheet is a summary of turnover and account balances for a certain period. Turnover statements are maintained separately for synthetic and analytical accounts.

Data for turnover sheets is taken from accounting accounts in which turnover is calculated and new balances are displayed. After this, the name of the account, the initial debit and credit balances, debit and credit turnover and the final debit and credit balance (balance) are sequentially entered into the turnover sheet. Then you should check the correctness of the calculated final debit and credit balances. For this purpose, the debit turnover is added to the initial debit balance of active accounts and the credit turnover is subtracted, and in passive accounts, the credit turnover is added to the initial credit balance and the debit turnover is subtracted. If the received balance does not match the one transferred from the account, it means that an error was made in the account when withdrawing the balance.

13 . The concept of document flow

Document flow is the movement of documents in an organization from the moment they are created or received until the completion of execution or dispatch.

14 . Used chart of accounts

The chart of accounts is a scheme for recording and grouping facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts). Based on this Chart of Accounts, organizations approve a working chart of accounts, containing a complete list of synthetic and analytical accounts necessary for accounting. Depending on the content, accounting accounts are divided into active, passive and active-passive. Active (The beginning and ending balances are recorded on the debit of the account / increase on debit, decrease on credit) Passive (The beginning and ending balances are recorded on the credit of the account / increase on credit, decrease on debit) Active-passive (There are: with a one-sided balance (debit or credit) / with a two-way balance (debit and credit at the same time)) For each account, comments are given from the INSTRUCTIONS FOR APPLYING THE CHART OF ACCOUNTS FOR FINANCIAL AND ECONOMIC ACTIVITIES OF ORGANIZATIONS

15 . Accounting registers and their classification.

Accounting registers- these are counting tables of a certain form, built in accordance with the economic grouping of data on property and the source of its formation.

Classification of accounting registers

1. By type of accounting records, registers are divided into:

1.1. chronological - data from primary documents is recorded in the order they are received by the accounting department. Example: cash books, registration journals

1.2 systematic - grouping of business transactions is carried out according to homogeneous characteristics.

2. By volume and content, registers are divided into:

2.1. synthetic accounting registers - transactions are reflected only in monetary terms in a generalized form for synthetic accounts. The basis for the construction of synthetic accounting registers is the chessboard form of graphing accounting tables.

2.18.10.2005 Issued from the cash register to the account for the purchase of stationery in the amount of 250 rubles.

Debit of account 71 “Settlements with accountable persons” Credit of account 50 “Cash” 250

3. 10/27/2005 Money was received from the current account to pay wages in the amount of 15,000.00 rubles.

Debit account 50 “Cash” Credit account 51 “Current account” 15000

16 . Accounting statements and their purpose

Financial statements is a unified system of accounting data on property, liabilities, as well as results of economic activity, compiled on the basis of accounting data in established forms. This definition is given in Article 2 of the Federal Law “On Accounting”, which came into force on November 21, 1996. From this definition it follows that the data reflected in the financial statements essentially represent a special type of accounting records, which are an extraction from the current accounting of the final data on the state and results of the activities of the organization (business entity) for a certain period.

Purpose of financial statements. The financial statements of an organization serve as the main source of information about its activities, since accounting collects, accumulates and processes economically significant information about completed or planned business transactions and the results of business activities. Thus, accounting reports serve as a tool for planning and monitoring the achievement of the economic goals of the enterprise, which can be reduced to the two most important economic incentives for entrepreneurship. Every person, an entrepreneur engaged in commercial activities, would like to earn money, that is, make a profit and at the same time maintain his source of income. The same applies to modern management of a business entity, which must provide a return on invested capital in order to satisfy the wishes of the founders (owners). Modern management must earn money (profit) for the founders (owners) with the help of an economic entity, that is, provide such a profit on invested capital that the founders could withdraw without damaging the current activities (financial position) of the organization. But at the same time, management is obliged to protect the source of income of the business entity, that is, to preserve at least the nominal capital of the business entity, so that in the future it will be possible to earn money (profit) with its help.

17 . Methods for correcting erroneous entries in used accounts.

When correcting errors, you must be guided by the provisions of the current legislation, namely:

PBU 22/2010 “Correcting errors in accounting and reporting.”

PBU 22/2010 was approved by the Order of the Ministry of Finance dated June 28, 2010. No. 63n and came into force starting with the financial statements for 2010.

This PBU establishes:

error correction rules,

the procedure for disclosing information about errors,

in accounting and reporting of organizations that are legal entities (with the exception of credit organizations and state and municipal institutions).

In accordance with the provisions of PBU 22/2010, errors in accounting (reporting) can be caused, in particular, by:

incorrect application of the legislation of the Russian Federation on accounting and (or) regulatory legal acts on accounting;

incorrect application of the organization's accounting policies;

inaccuracies in calculations;

incorrect classification or assessment of facts of economic activity;

incorrect use of information available at the date of signing the financial statements;

unfair actions of officials of the organization.

The article will discuss the features of correcting errors in accounting and financial reporting.

18 . Inventory and its types

Inventory is a check of the availability of an organization’s property and the state of its financial obligations as of a certain date by comparing actual data with accounting data. This is the main way of actual control over the safety of property values ​​and funds.

The following types of inventories are distinguished::

by volume - full and partial;

according to the method of conducting - selective and continuous;

by purpose - planned, unscheduled, repeated, control.

A complete inventory is carried out before drawing up an annual report, during an audit or revision and covers all material assets, funds and settlement relationships with other organizations and persons. A complete inventory also covers all types of assets, including values ​​that do not belong to the organization (rented fixed assets; inventory items accepted for safekeeping; materials accepted for processing, etc.).

Each separate inventory covering a portion of an organization's assets is called a partial inventory. This includes, for example, an inventory of funds (cash audit), an inventory of material assets associated with the change of financially responsible persons, etc.

During a selective inventory, only a few valuables are checked from a specific financially responsible person to choose from. Selective inventory is carried out in organizations with a large range of values.

A complete inventory is carried out simultaneously in all structural divisions and enterprises that belong to this organization.

The planned inventory is carried out according to the schedule within the specified time frame, approved by the manager, and the timing of its implementation is not subject to disclosure.

An unscheduled inventory is carried out not according to plan, but due to current circumstances (when transferring cases to a financially responsible person, after natural disasters, theft).

A repeated inventory is carried out if doubts arise about the reliability, objectivity, or quality of the inventory.

Control inventory. Upon completion of the inventory, control checks of the correctness of the inventory can be carried out with the participation of members of inventory commissions and financially responsible persons, necessarily before the opening of the warehouse, storeroom, section, etc., where the inventory was carried out.

19 . Accounting policy of the organization

The accounting policy of an organization is the set of accounting methods adopted by it (primary observation, cost measurement, current grouping and final generalization of the facts of economic activity).

Accounting methods include methods of grouping and assessing facts of economic activity, repaying the value of assets, organizing document flow, inventory, methods of using accounting accounts, systems of accounting registers, processing information and other relevant methods and techniques.

The accounting policy is formed on the basis of the assumptions and requirements established by PBU 1/98 (discussed in the chapter The essence and content of accounting).

The accounting policy of the organization is formed by the chief accountant/bookkeeper of the organization and approved by the head of the organization.

20 . Accounting for cash in the cash register

Cash represents the assets of an organization accumulated in monetary form, located in its cash desk in the form of cash and monetary documents, in bank settlement, currency and special accounts, in issued letters of credit, check books, transfers in transit, etc. The volume of money available to the organization , as the most important means of payment for obligations, the solvency of the organization is determined - one of the most important characteristics of its financial position.

Cash is in constant movement. They are used to pay with suppliers and contractors, with buyers, with customers, with the budget and extra-budgetary funds, with banks, with employees, with various legal entities and individuals. Organizations that have sufficient funds to pay their current obligations are considered solvent. But any excess reserves of funds lead to a slowdown in their turnover, and in conditions of inflation - to direct losses due to their depreciation. Therefore, effective cash flow management is important for all business activities of the organization.

All this gives particular importance to cash accounting as the most important tool for managing cash flows, monitoring the safety, legality and efficiency of using funds, and maintaining the daily solvency of the organization.

control of the correctness of documentation, legality and expediency of transactions with cash and non-cash funds, their complete and timely reflection in accounting;

ensuring the safety of funds and documents at the cash desk, regularly conducting inventories, identifying their results and organizing timely recovery from those responsible for shortages;

ensuring timeliness, completeness and reliability of payments for all types of payments and receipts, collection of receivables and repayment of accounts payable;

identifying opportunities for more rational use and investment of available funds.

21. Accounting for funds in current accounts

Account 51 "Settlement accounts" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation on the organization's current accounts opened with credit institutions.

The debit of account 51 “Settlement accounts” reflects the receipt of funds to the organization’s settlement accounts. The credit of account 51 “Current accounts” reflects the write-off of funds from the organization’s current accounts. Amounts erroneously credited or debited to the organization's current account and discovered when checking statements of a credit institution are reflected in account 76 "Settlements with various debtors and creditors" (sub-account "Settlements for claims").

Transactions on the current account are reflected in accounting on the basis of statements from the credit institution on the current account and the monetary settlement documents attached to them.

Analytical accounting for account 51 “Current accounts” is maintained for each current account.

22 . Accounting in special bank accounts

Account 55 "Special accounts in banks" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation and foreign currencies located on the territory of the Russian Federation and abroad in letters of credit, check books, other payment documents (except bills), on current, special and other special accounts, as well as the movement of targeted financing funds in that part that is subject to separate storage.

Sub-accounts can be opened for account 55 “Special accounts in banks”:

55-1 "Letters of credit";

55-2 "Checkbooks";

55-3 “Deposit accounts”, etc.

Subaccount 55-1 “Letters of credit” takes into account the movement of funds contained in letters of credit.

The entry of funds into letters of credit is reflected in the debit of account 55 “Special accounts in banks” and the credit of accounts 51 “Settlement accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and borrowings” and other similar accounts.

Funds in letters of credit accepted for accounting under account 55 “Special accounts in banks” are written off as they are used (according to statements from the credit institution), as a rule, to the debit of account 60 “Settlements with suppliers and contractors”. Unused funds in letters of credit after restoration by the credit institution to the account from which they were transferred are reflected in the credit of account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”.

Analytical accounting for subaccount 55-1 “Letters of credit” is maintained for each letter of credit issued by the organization.

Subaccount 55-2 “Checkbooks” takes into account the movement of funds in checkbooks.

The deposit of funds when issuing check books is reflected in the debit of account 55 “Special accounts in banks” and the credit of accounts 51 “Currency accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and borrowings” and other similar accounts. Amounts from check books received from a credit institution are written off as checks issued by the organization are paid, i.e. in the amounts of repayment by the credit institution of checks presented to it (according to statements of the credit institution), from the credit of account 55 “Special accounts in banks” to the debit of settlement accounts (76 “Settlements with various debtors and creditors”, etc.). Amounts for checks issued but not paid by a credit institution (not presented for payment) remain in account 55 “Special accounts in banks”; the balance in subaccount 55-2 “Checkbooks” must correspond to the balance in the credit institution’s statement. Amounts on checks returned to the credit institution (remaining unused) are reflected in the credit of account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”.

Analytical accounting for subaccount 55-2 “Checkbooks” is maintained for each checkbook received.

Subaccount 55-3 “Deposit accounts” takes into account the movement of funds invested by the organization in bank and other deposits.

The transfer of funds to deposits is reflected by the organization by debiting account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”. When a credit institution returns deposit amounts, reverse entries are made in the organization's accounting.

Analytical accounting for subaccount 55-3 “Deposit accounts” is maintained for each deposit.

On separate sub-accounts opened for account 55 “Special accounts in banks”, the movement of targeted financing funds separately stored in the credit institution is taken into account. In particular, received budget funds, funds to finance capital investments accumulated and spent by the organization from a separate account, etc.

Branches, representative offices and other structural divisions of the organization, allocated to a separate balance sheet, which open current accounts in credit institutions for current expenses (salaries, individual business expenses, travel expenses, etc.), are reflected in a separate subaccount to account 55 " Special accounts in banks" movement of specified funds.

The presence and movement of funds in foreign currencies are accounted for separately on account 55 “Special accounts in banks”. The construction of analytical accounting for this account should provide the ability to obtain data on the availability and flow of funds in letters of credit, check books, deposits, etc. on the territory of the Russian Federation and beyond its borders.

23. Accounting for financial investments.

Account 58 “Financial Investments” is intended to summarize information on the availability and movement of an organization’s investments in government securities, shares, bonds and other securities of other organizations, authorized (share) capital of other organizations, as well as loans granted to other organizations.

Sub-accounts can be opened for account 58 “Financial investments”:

58-1 "Units and shares",

58-2 "Debt securities",

58-3 "Loans provided",

58-4 “Deposits under a simple partnership agreement”, etc.

Subaccount 58-1 “Shares and shares” takes into account the presence and movement of investments in shares of joint-stock companies, authorized (share) capitals of other organizations, etc.

Subaccount 58-2 “Debt securities” takes into account the presence and movement of investments in government and private debt securities (bonds, etc.).

Financial investments made by the organization are reflected in the debit of account 58 “Financial investments” and the credit of accounts that record the values ​​​​to be transferred on account of these investments. For example, the acquisition by an organization of securities of other organizations for a fee is carried out in the debit of account 58 “Financial investments” and the credit of account 51 “Currency accounts” or 52 “Currency accounts”.

For debt securities for which the current market value is not determined, the organization is allowed to attribute the difference between the initial value and the nominal value during the period of their circulation evenly, as income is due on them in accordance with the terms of issue, to the financial results of the commercial organization or a decrease or increase in expenses of a non-profit organization.

When writing off the excess of the purchase price of bonds and other debt securities acquired by the organization over their nominal value, entries are made in the debit of account 76 “Settlements with various debtors and creditors” (for the amount of income due on securities) and in the credit of account 58 “Financial investments " (for part of the difference between the purchase and nominal value) and 91 "Other income and expenses" (for the difference between the amounts allocated to accounts 76 "Settlements with various debtors and creditors" and 58 "Financial investments").

When additionally accruing the amount of excess of the nominal value of bonds and other debt securities acquired by the organization over their purchase price, entries are made in the debit of accounts 76 “Settlements with various debtors and creditors” (for the amount of income due on securities) and 58 “Financial investments” ( for part of the difference between the purchase and nominal value) and to the credit of account 91 “Other income and expenses” (for the total amount allocated to accounts 76 “Settlements with various debtors and creditors” and 58 “Financial investments”);

Redemption (redemption) and sale of securities accounted for on account 58 "Financial investments" are reflected in the debit of account 91 "Other income and expenses" and the credit of account 58 "Financial investments" (except for organizations that reflect these transactions on account 90 "Sales ").

Subaccount 58-3 “Loans provided” takes into account the movement of monetary and other loans provided by the organization to legal entities and individuals (except for employees of the organization). Loans provided by the organization to legal entities and individuals (except for employees of the organization) secured by bills of exchange are accounted for separately in this subaccount.

Loans provided are reflected in the debit of account 58 “Financial investments” in correspondence with account 51 “Current accounts” or other relevant accounts. The loan repayment is reflected in the debit of account 51 “Current accounts” or other relevant accounts and the credit of account 58 “Financial investments”.

In subaccount 58-4 “Deposits under a simple partnership agreement,” the partner organization takes into account the presence and movement of contributions to the common property under a simple partnership agreement.

The provision of a deposit is reflected in the debit of account 58 “Financial investments” in correspondence with account 51 “Current accounts” and other relevant accounts for accounting for allocated property.

Upon termination of a simple partnership agreement, the return of property is reflected in the credit of account 58 “Financial investments” in correspondence with the property accounts.

Analytical accounting for account 58 “Financial investments” is carried out by types of financial investments and objects in which these investments are made (organizations that sell securities; other organizations in which the organization is a participant; borrowing organizations, etc.). The construction of analytical accounting should provide the ability to obtain data on short-term and long-term assets. At the same time, accounting for financial investments within a group of interrelated organizations, about the activities of which consolidated financial statements are prepared, is kept separately in account 58 “Financial investments”.

24. Accounting for settlements with suppliers and customers.

Account 60 “Settlements with suppliers and contractors” is intended to summarize information on settlements with suppliers and contractors for:

inventory items received, accepted work performed and services consumed, including the provision of electricity, gas, steam, water, etc., as well as for the delivery or processing of material assets, payment documents for which are accepted and subject to payment through the bank;

inventory items, works and services for which payment documents were not received from suppliers or contractors (so-called uninvoiced deliveries);

surplus inventory items identified during their acceptance;

transportation services received, including calculations for shortfalls and overcharges of the tariff (freight), as well as for all types of communication services, etc.

Organizations that perform the functions of a general contractor during the execution of a construction contract, a contract for the performance of research, development and technological work and other contracts also reflect settlements with their subcontractors on account 60 “Settlements with suppliers and contractors”.

All transactions related to settlements for acquired material assets, accepted work or consumed services are reflected in account 60 “Settlements with suppliers and contractors” regardless of the time of payment.

Account 60 “Settlements with suppliers and contractors” is credited for the cost of inventory, work, and services accepted for accounting in correspondence with the accounts for these values ​​(or account 15 “Procurement and acquisition of material assets”) or accounts for the corresponding costs. For services for the delivery of material assets (goods), as well as for the processing of materials on the side of the credit entry, account 60 “Settlements with suppliers and contractors” are made in correspondence with the accounts for inventory, goods, production costs, etc.

Regardless of the assessment of inventory items in analytical accounting, account 60 “Settlements with suppliers and contractors” in synthetic accounting is credited according to the supplier’s settlement documents. When the supplier's invoice was accepted and paid before the cargo arrived, and upon acceptance of the incoming inventory items into the warehouse, a shortage was discovered in excess of the amounts stipulated in the contract against the invoiced quantity, and also if, when checking the supplier's or contractor's invoice (after the invoice was accepted ) discrepancies in prices stipulated by the contract, as well as arithmetic errors were discovered, account 60 “Settlements with suppliers and contractors” is credited for the corresponding amount in correspondence with account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for claims”).

For uninvoiced deliveries, account 60 “Settlements with suppliers and contractors” is credited for the cost of incoming valuables, determined based on the price and conditions stipulated in the contracts.

Account 60 “Settlements with suppliers and contractors” is debited for the amounts of fulfillment of obligations (payment of bills), including advances and prepayments, in correspondence with cash accounts, etc. In this case, the amounts of advances issued and prepayments are accounted for separately. Amounts of debt to suppliers and contractors, secured by bills of exchange issued by the organization, are not written off from account 60 “Settlements with suppliers and contractors”, but are taken into account separately in analytical accounting.

Analytical accounting for account 60 “Settlements with suppliers and contractors” is maintained for each submitted invoice, and settlements in the order of scheduled payments are maintained for each supplier and contractor. At the same time, the construction of analytical accounting should ensure the possibility of obtaining the necessary data on: suppliers on accepted and other payment documents for which the payment period has not yet arrived; to suppliers for payment documents not paid on time; to suppliers for uninvoiced deliveries; advances issued; to suppliers on bills issued, the payment period of which has not yet arrived; to suppliers for overdue bills of exchange; to suppliers for received commercial loans, etc.

Accounting for settlements with suppliers and contractors within a group of interrelated organizations, about the activities of which consolidated financial statements are prepared, is kept on account 60 “Settlements with suppliers and contractors” separately.

25. Accounting for settlements with buyers and customers.

Account 62 “Settlements with buyers and customers” is intended to summarize information on settlements with buyers and customers.

Account 62 “Settlements with buyers and customers” is debited in correspondence with accounts 90 “Sales”, 91 “Other income and expenses” for the amounts for which settlement documents were presented.

Account 62 “Settlements with buyers and customers” is credited in correspondence with the accounts for recording cash, settlements for the amounts of payments received (including the amounts of advances received), etc. In this case, the amounts of advances received and prepayments are taken into account separately.

If interest is provided on the received bill of exchange securing the debt of the buyer (customer), then as this debt is repaid, an entry is made to the debit of account 51 “Currency accounts” or 52 “Currency accounts” and the credit of account 62 “Settlements with buyers and customers” (on the amount of debt repayment) and 91 “Other income and expenses” (by the amount of interest).

Analytical accounting for account 62 “Settlements with buyers and customers” is carried out for each invoice presented to buyers (customers), and for settlements with scheduled payments - for each buyer and customer. At the same time, the construction of analytical accounting should provide the ability to obtain the necessary data on: buyers and customers on payment documents for which the payment period has not yet arrived; buyers and customers on payment documents not paid on time; advances received; bills for which the due date for receipt of funds has not yet arrived; bills discounted (discounted) in banks; bills for which funds were not received on time.

Accounting for settlements with buyers and customers within a group of interrelated organizations, the activities of which are compiled consolidated financial statements, is kept on account 62 “Settlements with buyers and customers” separately.

26. Accounting for settlements with loans and borrowings.

Account 66 “Settlements for short-term loans and borrowings” is intended to summarize information on the status of short-term (for a period of no more than 12 months) loans and borrowings received by the organization.

The amounts of short-term loans and borrowings received by the organization are reflected in the credit of account 66 "Settlements for short-term loans and borrowings" and the debit of accounts 50 "Cash", 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks", 60 " Settlements with suppliers and contractors", etc.

Short-term loans raised by issuing and placing bonds are accounted for on account 66 “Settlements for short-term loans and borrowings” separately. Moreover, if bonds are placed at a price exceeding their par value, then entries are made in the debit of account 51 “Current accounts”, etc. in correspondence with accounts 66 “Settlements for short-term loans and borrowings” (at the par value of bonds) and 98 “Income future periods" (by the amount of excess of the bond placement price over their par value). The amount allocated to account 98 “Deferred income” is written off evenly during the circulation period of the bonds to account 91 “Other income and expenses”. If bonds are placed at a price below their par value, then the difference between the placement price and the par value of the bonds is added evenly during the period of circulation of the bonds from the credit of account 66 “Settlements on short-term loans and borrowings” to the debit of account 91 “Other income and expenses”.

Interest payable on loans and borrowings received is reflected in the credit of account 66 “Settlements on short-term credits and borrowings” in correspondence with the debit of account 91 “Other income and expenses”. Accrued interest amounts are accounted for separately.

For the amounts of repaid loans and borrowings, account 66 “Settlements for short-term loans and borrowings” is debited in correspondence with the cash accounts. Credits and borrowings not paid on time are accounted for separately.

Analytical accounting of short-term loans and borrowings is carried out by type of loans and borrowings, credit organizations and other lenders who provided them.

A separate subaccount to account 66 “Settlements on short-term loans and borrowings” records settlements with credit institutions for the accounting (discount) operation of bills and other debt obligations with a maturity of no more than 12 months.

The accounting (discount) operation of bills and other debt obligations is reflected by the bill holder organization on the credit of account 66 “Settlements on short-term loans and borrowings” (face value of the bill) and the debit of accounts 51 “Settlement accounts” or 52 “Currency accounts” (the amount of money actually received funds) and 91 “Other income and expenses” (accounting interest paid to the credit institution).

The accounting (discount) operation of bills and other debt obligations is closed on the basis of a notification from the credit institution about payment by reflecting the amount of the bill in the debit of account 66 “Settlements on short-term loans and borrowings” and the credit of the corresponding accounts receivable.

When a bill holder organization returns funds received from a credit institution as a result of discounting (discounting) bills or other debt obligations, due to the failure of the drawer or other payer of the bill to fulfill their payment obligations within the established period, an entry is made in the debit of account 66 “Settlements for short-term loans and borrowings" in correspondence with cash accounts. At the same time, debt for settlements with buyers, customers and other debtors, secured by overdue bills of exchange, continues to be recorded in accounts receivable accounts.

Analytical accounting of discounted bills of exchange is carried out for credit institutions that have carried out discounting (discounting) of bills of exchange or other debt obligations, issuers of bills and individual bills of exchange.

Accounting for settlements with credit institutions, lenders and drawers within a group of related organizations, the activities of which are compiled consolidated financial statements, is kept on account 66 “Settlements for short-term loans and borrowings” separately.

27. Accounting for taxes and fees

Account 68 “Calculations for taxes and fees” is intended to summarize information about settlements with budgets for taxes and fees paid by an organization, and taxes with employees of this organization.

Account 68 "Calculations for taxes and fees" is credited for the amounts due on tax returns (calculations) for contributions to budgets (in correspondence with account 99 "Profits and losses" - for the amount of income tax, with account 70 "Settlements with personnel for wages" - the amount of income tax, etc.).

The debit of account 68 “Calculations for taxes and fees” reflects the amounts actually transferred to the budget, as well as the amounts of value added tax written off from account 19 “Value added tax on acquired assets.”

Analytical accounting for account 68 “Calculations for taxes and fees” is carried out by type of tax.

28. Calculations for social insurance and security and their accounting.

Account 69 “Calculations for social insurance and security” is intended to summarize information on calculations for social insurance, pensions and compulsory medical insurance for employees of the organization.

Sub-accounts can be opened to account 69 “Settlements for social insurance and security”:

69-1 "Calculations for social insurance",

69-2 "Calculations for pension provision",

69-3 "Calculations for compulsory health insurance."

Subaccount 69-1 “Social insurance settlements” takes into account calculations for social insurance of the organization’s employees.

Subaccount 69-2 “Calculations for pension provision” takes into account calculations for the pension provision of the organization’s employees.

Subaccount 69-3 “Calculations for compulsory medical insurance” takes into account calculations for compulsory medical insurance of the organization’s employees.

If the organization has settlements for other types of social insurance and security, additional subaccounts may be opened to account 69 “Settlements for social insurance and security”.

Account 69 “Calculations for social insurance and security” is credited for the amounts of payments for social insurance and security of employees, as well as their compulsory medical insurance, subject to transfer to the appropriate funds. In this case, records are made in correspondence with:

accounts on which the calculation of wages is reflected - in terms of deductions made at the expense of the organization;

account 70 “Settlements with personnel for wages” - in terms of deductions made at the expense of the organization’s employees.

In addition, in the credit of account 69 “Settlements for social insurance and security”, in correspondence with the profit and loss account or settlements with employees for other transactions (in terms of settlements with guilty persons), the accrued amount of penalties for late payment of payments is reflected, and in correspondence with account 51 “Settlement accounts” - amounts received in cases where the corresponding expenses exceed payments.

The debit of account 69 “Calculations for social insurance and security” reflects the transferred amounts of payments, as well as amounts paid from payments for social insurance, pensions, and compulsory health insurance.

29. Accounting for settlements with personnel regarding wages.

Account 70 “Settlements with personnel for wages” is intended to summarize information on settlements with employees of the organization for wages (for all types of wages, bonuses, benefits, pensions for working pensioners and other payments), as well as for the payment of income on shares and other securities of this organization.

In the credit of account 70 “Settlements with personnel for wages” the following amounts are reflected:

wages due to employees - in correspondence with accounts of production costs (selling expenses) and other sources;

wages accrued at the expense of the reserve formed in the prescribed manner for the payment of vacations to employees and the reserve of benefits for length of service, paid once a year - in correspondence with account 96 “Reserves for future expenses”;

accrued benefits for social insurance, pensions and other similar amounts - in correspondence with account 69 “Calculations for social insurance and security”;

accrued income from participation in the capital of the organization, etc. - in correspondence with account 84 “Retained earnings (uncovered loss)”.

Related information.