Under accounting policy organizations is understood as the set of accounting methods adopted by it, including primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. At the same time, when forming an accounting policy, an organization has the right to choose one of several elements from each accounting method allowed by regulatory documents on accounting in the Russian Federation. The procedure for the formation of accounting policies is regulated by the Accounting Regulations "Accounting Policy of the Organization" (PBU 1/98), approved by order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n.

When developing an accounting policy for an organization, the following aspects of it should be considered:

• Formation of a working plan of accounts of accounting;
• determination of the forms of primary documents used by the organization to reflect the facts of economic activity;
• development of forms of documents for internal reporting;
• choice of methods for assessing the assets and liabilities of the organization;
• Consideration of the procedure for conducting their inventory;
• · development of rules for document flow and technology for processing accounting information;
• Consideration of the procedure for monitoring the performance of business transactions;
• · Development of other solutions that take into account the specifics of the financial and economic activities of the organization.

Thus, the process of developing an accounting policy contains two groups of issues: organizational and technical and methodological.

The development of an appropriate accounting policy by an organization is formalized by an appropriate order for the organization and is applied from January 1 of the year following the year the order was issued.

Accounting policy- this is a real tool for managing an organization, on its basis, financial and tax planning of the organization's activities is carried out, which can significantly reduce the tax burden, increase the flexibility, efficiency and effectiveness of management decisions. At the same time, there is another side to the application of its aspects - external users financial statements, since they should be clear on the algorithm for calculating all reporting indicators.

Features of accounting policies can lead to an increase or decrease in the financial result of the organization. The methods that affect the value of the final financial result include the following methods:

• Methods of accrual of depreciation of fixed assets;
• · methods of accrual of depreciation of intangible assets;
• · ways to evaluate the material resources included in production costs;
• the procedure for allocating costs for the repair of fixed assets;
• the procedure for delimiting costs by the time of their implementation;
• methods of grouping production costs.

Thus, the use by the organization of a certain combination of methods (algorithms) makes it possible to form in accounting both the maximum and the minimum final financial result of the reporting year.

Accounting is a and an orderly system for collecting, registering and summarizing information in value terms about the assets, liabilities, incomes and expenses of the organization and their changes, which is formed by continuous, continuous, documentary reflection of all business transactions.

This definition reflects the main stages of the accounting process:

• 1) current observation, measurement and registration of business transactions, this stage is called documenting transactions;
• 2) systematization and grouping of accounting information contained in primary accounting documents;
• 3) drawing up established forms of accounting (financial statements) based on accounting data;
• 4) the use of accounting and reporting information in the analysis of the financial and economic activities of the enterprise.

The main tasks of accounting are:

• 1) the formation of complete and reliable information about the economic processes and results of the enterprise;
• 2) ensuring control over the availability and movement of property and the rational use of production resources in accordance with approved norms and estimates;
• 3) timely prevention of negative phenomena in the economic and financial activities of the enterprise;
• 4) identification of intra-production reserves, their mobilization and effective use;
• 5) assessment of the actual use of the identified reserves.

Accounting consists of three independent parts:

• 1. Accounting theory - a science that studies the theoretical, methodological foundations and practical advice on the organization of the accounting system as a whole.
• 2. Financial accounting is a system for collecting accounting information that provides bookkeeping and registration of business transactions, as well as the preparation of financial statements. Financial accounting covers a significant part of accounting, accumulates information about the property and obligations of the organization - intangible assets, fixed assets, leased property, financial investments, current assets and obligations of the organization Money ah, capital, funds and reserves, profit and loss, etc.
• 3. Management accounting - designed to collect accounting information that is used within the organization by managers at various levels. Management accounting summarizes planned regulatory and forecast information, and also most fully reflects information about production costs.

Accounting performs the following functions:

• 1) control, which consists of setting standards, measuring the actual results achieved and making adjustments in case of deviations from the established standards;
• 2) ensuring the safety of property, the tool for the implementation of this function is the inventory of the property of the enterprise;
• 3) information function;
• 4) analytical, - accounting information is used to analyze the financial and production and economic activities of the enterprise and its divisions;
• 5) feedback function - accounting provides employees with the management of factual data on the activities of the enterprise and its divisions for a certain period, on the state of property, sources of its formation, obligations of the enterprise, on relationships with suppliers, buyers, customers, banks, tax authorities, about formation of financial results, profit and its use, etc.

The main requirements for accounting in enterprises are:

• 1) comparability of planned and accounting indicators (necessary to monitor the implementation of plans and forecasts, for example, in terms of labor productivity, material consumption, production costs.
• 2) the reliability of accounting data is ensured by documenting all business transactions, the correct implementation of the inventory, accounting records, cost allocation.
• 3) efficiency of accounting - timely provision of accounting data for production management and reporting.
• 4) completeness and simplicity of accounting - avoidance of duplication, redundant information, presentation of all accounting information.
• 5) the efficiency of accounting is characterized by indicators: the number of employees of the enterprise per one accounting employee, the level of technical equipment of accounting employees, etc.

Accounting is a link that connects business activities and decision makers. Business activity data is the input to the accounting system, and useful information for decision makers is the output.

In accordance with the first international accounting standard, the fundamental accounting principles are:

• 1) continuation of activity (the enterprise is considered as having a permanent production process, that it will continue to operate and does not intend to reduce production and liquidate);
• 2) continuity (constancy) of accounting policy (use of selected accounting methods during the reporting period, which ensures comparability of the financial results of the company's activities for reporting periods);
• 3) the principle of accrual (accumulation, growth) means that business transactions are recorded in accounting when they occur and are reflected in the statements of the periods to which they relate.

Along with the fundamental ones in domestic practice, other accounting principles are also used:

• 1. Accounting for property, liabilities and business transactions is carried out in the manner double entry in accordance with the Chart of Accounts for accounting of financial and economic activities of enterprises.
• 2. The basis for an entry in accounting registers is the data of primary accounting documents that record business transactions. They must be drawn up at the time of business transactions or immediately after its completion and contain mandatory details.
• 3. Property, liabilities and business transactions for reflection in accounting and reporting are subject to assessment in monetary terms by summing up the actual expenses incurred.
• 4. Completeness of reflection in accounting for reporting period all business transactions.
• 5. Compulsory inventory of property and financial liabilities and reflection of its results in accounting.
• 6. Correct attribution of income and expenses to reporting periods.
• 7. Distinction in accounting for current production costs (distribution costs) and capital investments.
• 8. Identity of analytical accounting data to turnovers and balances of synthetic accounts on the 1st day of each month.

Only property owned by the enterprise is reflected in the system accounting and balance sheet. Property owned by other enterprises is recorded on off-balance accounts.

Equally important in the organization of accounting is the use of accounting meters, which are used to identify: volume, quantity, time and other indicators of the enterprise.

There are three types of accounting meters: natural, labor and monetary.

• 1) Natural meters (kg, m, pcs., m 2, m 3, etc.) are necessary when accounting inventories, fixed assets, finished products and another. With the help of natural meters, control over the safety of various forms of ownership, the volume of the procurement, production and sale process is carried out, production tasks and reporting indicators are measured and analyzed.
• 2) Labor meters (hour, day, month, etc.) allow you to determine the time and labor spent. On their basis, tasks are normalized, wages are calculated, and labor productivity is calculated.
• 3) Money meter - generalizing, because through rubles or other currency, the volume of property rights of the enterprise, its costs, previously expressed in natural and labor meters, are determined, estimates, production tasks, reports and balances are compiled.

The subject of accounting is orderly and regulated Information system, reflecting the totality of property in terms of composition and location, liabilities, business transactions and the results of the enterprise in monetary terms in order to fulfill the plans.

The objects of accounting are the property of the enterprise, its obligations and business operations carried out in the course of financial and economic activities.

Accounting objects are divided into two interrelated groups:

I Objects that support the economic activity of the enterprise. This group includes:

• 1) economic assets, or property of the enterprise in terms of composition and location;
• 2) sources of economic funds, or property of the enterprise according to the sources of its formation.

II Objects that make up the economic activity of the enterprise. This group includes business processes and their results.

Bookkeeping accounts and double entry

Accounting accounts are method of economic grouping and current accounting of homogeneous business transactions. A separate account is opened for each type of economic assets and their sources.

For example, to account for cash, account 50 “Cashier” is used, to account for settlements with accountable persons - account 71 “Settlements with accountable persons”, etc.

In appearance, the account looks like the letter "T". Each account has two parts: the left side is a debit and the right side is a credit. Data on business transactions are recorded on the debit or credit of the account. In accordance with the division of the balance sheet into assets and liabilities, all accounting accounts are divided into active and passive. Accounts are called active., designed to account for economic assets ("Cashier", "Settlement account", "Fixed assets", etc.). Passive- these are accounts for accounting for sources of economic funds (accounts "Authorized capital", "Additional capital", "Calculations for wages", etc.).

The structure of accounts, regardless of their type, is the same: the left side of the account is a debit, the right side is a credit. Recording on accounts begins with an indication of the initial balance (balance) of economic assets, or their sources, while in active accounts the initial balance is reflected in the debit, and in passive accounts - on the credit of the account. Then the accounts reflect all transactions that cause changes in the initial balances. Amounts that increase the opening balance are written on the balance side, and amounts that decrease the opening balance are written on the opposite side. If you add up the sums of all transactions recorded on the sides of the account, then you get the turnover of the account. The total amount recorded on the debit of the account is called the debit turnover, and on the credit of the account - the credit turnover. When calculating turnovers, the initial balance is not taken into account.

The final balance (final balance) of the account is determined by adding the turnover of the same side of the account to the initial balance and subtracting the turnover of the opposite side from the total. The end balance is written on the same side as the start balance.

The balance can be debit, credit and zero. An account with no balance is called closed account. To open an account means to reflect data on at least one economic fact on it. To close an account means to reduce its balance to zero.

Active account scheme

Passive account scheme

In accounting, there are also active - passive accounts, which have signs of both active and passive accounts. In such accounts, the balance can be both debit and credit (accounts with a variable balance) or both debit and credit (expanded balance). Active - passive accounts with variable balances include accounts: 99 "Profit and Loss", 90 "Sales", 91 "Other income and expenses" and others. Example, account with a variable balance 99 “Profit and Loss”, if income exceeds expenses, then the difference between them makes a profit (profit is a source of economic funds and is reflected in liabilities), so the account balance will be credit. If, on the contrary, income is less than expenses, then there is a loss, and the account balance will be debit. Active-passive accounts with a detailed balance include accounts: 60 "Settlements with suppliers and contractors", 68 "Calculations on taxes and fees", 69 "Calculations on social insurance and security", 76 "Settlements with various debtors and creditors" and others . Example, 76 “Settlements with different debtors and creditors”, the debit balance of this account means receivables, and the credit balance means accounts payable.

To reflect business transactions in the accounts, a special accounting method is used - double entry. The application of this method is due to the fact that each business transaction causes equal changes in not one, but two accounting objects.

The amount of each business transaction is recorded on the accounts twice - on the debit of one account and the credit of the other, which is called double entry.

The relationship that arises between accounts when reflecting business transactions is called correspondence of accounts, and the accounts themselves are called corresponding. Correspondence of accounts is expressed by recording the data of a business transaction on the debit of one and the credit of another account.

According to the method of grouping and summarizing accounting data, accounting accounts are divided into synthetic and analytical.

Synthetic accounts are intended for an enlarged, generalizing grouping and accounting for the composition and movement of enterprise funds, their sources and business processes in a single monetary meter. Accounting carried out on these accounts is called synthetic. Synthetic accounting - accounting of generalized accounting data on the types of property, liabilities and business transactions on certain economic grounds, which is maintained on synthetic accounting accounts. Synthetic accounting data is used when filling out accounting forms, primarily the balance sheet, and therefore, to analyze the financial and economic activities of the enterprise. However, for the operational management and management of the work of the enterprise, control over the safety of all types of property, accounting for production costs, for organizing settlements with workers and employees, with suppliers, the budget, etc. it is necessary to have detailed data on each supplier, buyer, types of manufactured products, each employee of the enterprise, etc. Accounts intended for this type of accounting are called analytical.

Analytical accounts- these are detailed accounts, accounting for which is carried out for each individual type of economic assets, their sources and processes, both in monetary and in-kind terms. Accounting that is kept on analytical accounts is called analytical. Analytical accounting - accounting that is maintained in personal, material and other analytical accounting accounts that group detailed information about property, liabilities and business transactions within each synthetic account. So, as we already know, synthetic accounts are accounts of the first order, sub-accounts are of the second order, and analytical accounts can be of the 3rd, 4th, 5th and other orders, depending on the goal. For example, account 10 "Materials" is a synthetic account. Accounts of the 2nd order (sub-accounts) - "Raw materials", "Fuel", "Spare parts", etc. To sub-account 1 "Raw materials" accounts of the 3rd order can be opened - "Basic materials" and "Auxiliary materials", then to "Main materials" accounts of the 4th order can be opened ("Ferrous metals", "Non-ferrous metals ) etc.

Analytical accounts are opened in addition to a certain synthetic account in order to detail it and obtain private indicators for each individual type of economic assets, their sources and processes. Consequently, there is a direct connection between the synthetic account and the analytical accounts related to it, since the same economic means and sources of their formation, business transactions are reflected in the analytical accounts as in the synthetic account, but for more fractional economic groupings.

Therefore, the balance of one synthetic account must be equal to the sum of the balances of all analytical accounts related to it; the sum of the debit and credit turnovers of one synthetic account must be equal to the sums of the debit and credit turnovers (respectively) of all analytical accounts related to it. It should also be remembered that if the synthetic account is active, then the analytical accounts related to it are also active.

However, not all synthetic accounts require analytical accounting. Accounts that do not require such maintenance are called simple (“Cashier”, “Settlement account”, etc.), accounts that require analytical accounting are called complex.

The number of groups of accounts for analytical accounting depends mainly on the complexity of the economic activity of the enterprise, the goals and objectives of accounting.

Classification of accounting accounts

For the organization of accounting, the classification of accounts is of great importance. Classification is a grouping of accounting accounts according to the most significant features. There are three most significant features of grouping accounts:

1. classification of accounts by economic content - shows the belonging of accounts according to economic homogeneity to economic assets, sources of their formation and economic processes;

According to the economic content of accounting objects, accounts are divided into 3 groups:

• 1) accounts for accounting for economic assets - are divided into 4 subgroups:
  • ? accounts for accounting for fixed assets (01, 02, 03, 07, etc.);
  • ? accounts for accounting for intangible assets (04, 05);
  • ? accounts for accounting for working capital (10, 19, 41, 43, 50, 51, 55, 57, 58, 62, 71 and other accounts for accounting for material assets, cash and accounts receivable);
  • ? accounts for accounting for long-term financial investment (08).
• 2) accounts for accounting for sources of economic funds - are divided into two subgroups:
  • ? source accounts own funds (80, 82, 83, 84, 99);
  • ? accounts for accounting for sources of borrowed (attracted) funds (60, 66, 67, 68, 69, 70 and other accounts for accounting for long-term debt.
• 3) accounts for recording business processes - are divided into three subgroups:
  • ? accounts for accounting for the supply process (15, 16);
  • ? accounts for accounting for the production process (20, 23, 25, 26, 28, 29);
  • ? accounts to record the implementation process (44, 90, 91).
• 2. classification of accounts by purpose and structure - provides for the division of accounts depending on their direct function in the accounting process and the reflection on them of certain results. It shows what the structure of the accounts is, what indicators they are used to obtain, how to obtain these indicators. By purpose and structure, accounts are divided into 5 groups:
• 1) Basic accounts - designed to account for the availability and movement of economic assets and their sources. The main accounts include: material accounts(01, 10, 41, 43) - for accounting and control over the movement of material assets. Feature - mandatory quantitative accounting (except for retail trade). The presence of material assets is checked by inventory. All material accounts are active. For analytical accounting, natural and monetary meters are used. ? Intangible Accounts(04) - active accounts. ? Cash accounts - for accounting operations for the receipt, expenditure and transfer of funds (50, 51, 52, 55, 56, 57, 58). All cash accounts are active. ? Stock accounts- to account for operations on the formation and use of various funds of the enterprise (80, 82, 83, 86). All stock accounts are passive. Analytical accounting is kept for each of the funds in the monetary meter. ? Loan accounts- to account for operations on obtaining and repaying credits and loans (66, 67). All loan accounts are passive. ? Settlement accounts(71, 73, 62, 60, 68, 69, 70, 76) - for accounting transactions for settlements with various legal entities and individuals (debtors and creditors). Settlement accounts are active - passive. Analytical accounting is maintained for each legal or to an individual, turnover sheets for analytical accounts are necessarily maintained
• 2) Regulatory accounts (02, 05, 16, 42) - designed to clarify and regulate the assessment of individual objects of economic assets and their sources. In accounting, property is reflected, as a rule, at its original cost, while the actual cost is constantly changing, in order to obtain the actual cost of economic assets or the actual size of their sources, regulatory accounts are used, which are necessary to clarify the assessment of economic assets or their sources.

Regulatory accounts can be divided into additional and counter. If funds are reassessed on the balance sheet account, then the account regulating the assessment of funds is additional (16, 42). If the assessment of funds or their sources should be reduced, then the regulatory account is a contra account and the amount of its balance is deducted from the balance of the main (regulated) account. In accordance with the division of accounts into active and passive, counter accounts are divided into contractive and counterpassive. Contractual accounts are used to regulate the indicators of active accounts (02, 05). Contra-passive accounts are used to regulate the performance of passive accounts.

• 3) Distribution accounts - designed to account for and control certain types of costs of the enterprise and the correctness of their distribution. Distribution accounts are divided into two subgroups: ? collecting - distributing (25, 26, 43) - intended for collecting individual expenses and their distribution among various accounting objects. On the 25th account during the month, the costs associated with servicing production are taken into account, and on the 26th - management and household expenses, at the end of the month these costs are fully debited to the debit of account 20, or 23, 29. Account 25 and account 26 do not have a balance and in are not reflected in the balance sheet. Account 44 takes into account the costs associated with the sale of products, then these costs are written off to account 90.
• ? financial and distribution (97, 98) - for the distribution of income and expenses between adjacent reporting periods in order to evenly include expenses in production or distribution costs and accurately reflect income received in accounting. Analytical accounting for financial and distribution accounts is kept for each type of expenditure separately.
• 4) Calculation accounts (08, 20, 23, 29) - designed to account for the costs associated with the release of products, performance of work, provision of services. Allows you to calculate the cost of products, works, services. Accounts are active.
• 5) Comparing (resulting) accounts - designed to obtain indicators that reflect the financial results of individual business processes or the entire economic activity of the enterprise. They can also be divided into two subgroups:
  • ? Operating and effective accounts (90, 91) - to account for individual processes and identify the financial result of these processes.
  • ? Financial and performance accounts (99) - to control the financial result of the economic activity of the enterprise. At the end of the reporting year, account 99 is closed.

In relation to the balance of the account, they are divided into:

Balance accounts and off-balance accounts - are designed to account for values ​​that do not belong to this enterprise, but are temporarily in its use or disposal. Located behind the balance sheet. Feature - accounting is carried out according to a simple system, i.e. the double entry method is not applied.

3) classification of accounts in relation to the balance.

The accounting policy of an organization for accounting purposes is a set of accounting methods adopted by the organization - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity (clause 2 of the Regulation on Accounting "Accounting Policy of the Organization" PBU 1/98, approved Order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n).

The concept of "accounting policy for tax purposes" is absent in the tax legislation, and approaches to its formation are presented in Art. 167, 313 and 314 of the Tax Code of the Russian Federation (TC RF).

Accounting policy for tax purposes should provide data tax accounting, which reflect in accordance with Art. 313 of the Tax Code of the Russian Federation:

§ the procedure for the formation of the amount of income and expenses;

§ the procedure for determining the share of expenses accounted for for tax purposes in the current tax (reporting) period;

§ the amount of the balance of expenses (losses) to be charged to expenses in the following tax periods;

§ the procedure for the formation of the amounts of created reserves;

§ the amount of debt on settlements with the budget for income tax.

Confirmation of tax accounting data are elements of tax accounting:

§ primary accounting documents (including an accountant's certificate);

§ analytical registers of tax accounting;

§ calculation of the tax base.

The organization should disclose the elements (accounting methods) adopted in the formation of accounting policies that significantly affect the assessment and decision-making by interested users of financial statements.

Elements are recognized as essential, without knowledge of the application of which by interested users of financial statements it is impossible to reliably assess the financial position, cash flow or financial results of the organization.

The elements of the accounting policy include methods for depreciating fixed assets, intangible and other assets, assessing inventories, goods, work in progress and finished products, recognizing profits from the sale of products, goods, works, services and other methods.

44) The procedure for registration of accounting policies for tax purposes

The selected accounting policy should be the same for legal entity, i.e. be applied by all structural divisions of the organization, including those allocated to a separate balance sheet, regardless of their location.

The formation of an accounting policy involves the organization's choice of a certain set of established accounting methods, disclosure of information in financial statements and the procedure for their application, and in the absence of established methods, their independent development.

It is advisable to include in the accounting policy of the organization all aspects of the accounting process - methodological, technical and organizational.

IN methodological part the applied methods for assessing the assets and liabilities of the organization, methods for calculating depreciation for various assets and their groups, etc. are determined.

IN technical part it is determined how these methods are implemented in accounting registers, on the accounts of synthetic and analytical accounting.

IN organizational part the form of construction of the accounting service, its interaction with other structural divisions and services - production, financial are indicated.

In the technical part of the accounting policy, a working chart of accounts is approved, which should contain a complete list of synthetic and analytical (including sub-accounts) accounts required for accounting in the organization.

The accounting methods chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document.

From this, as well as from the provisions of Art. 167 and Art. 313 of the Tax Code of the Russian Federation it follows that the accounting policy must be approved before the beginning of the year from which it will be applied, that is, the accounting policy for 2006 must be approved no later than December 31 of the current year.

The accounting policy adopted by the organization is drawn up by the relevant organizational and administrative documentation (order, order, etc.) of the organization. In a similar manner, and accounting policy for tax purposes.

A change in the accounting policy of an organization can be made in the following cases:

§ changes in the legislation of the Russian Federation or accounting regulations;

§ development by the organization of new methods of accounting;

§ a significant change in the conditions of activity in connection with the reorganization, change of owners, change in types of activities, etc.

A change in the "accounting" accounting policy should be introduced from January 1 of the year following the year of its approval by the relevant organizational and administrative document.

Change in accounting policy adopted for tax purposes, is also usually made from the beginning of the next tax period.

45) Features of tax accounting in insurance organizations

Taxpayers - insurance organizations keep tax records of income (expenses) received (incurred) under insurance, co-insurance, reinsurance contracts, under concluded contracts, by types of insurance.

The taxpayer's income in the form of the entire amount of the insurance premium due to be received is recognized as of the date when the taxpayer's liability to the insured arises under the concluded contract, arising from the terms of the insurance, co-insurance, reinsurance contracts, regardless of the procedure for paying the insurance premium specified in the relevant contract (with the exception of life insurance and pension insurance contracts). Under life insurance and pension insurance contracts, income in the form of a part of the insurance premium is recognized at the time the taxpayer becomes entitled to receive the next insurance premium in accordance with the terms of these contracts.

(part two as amended by Federal Law No. 216-FZ of July 24, 2007)

The taxpayer, in the manner and on the terms established by the legislation of the Russian Federation, forms insurance reserves. Taxpayers reflect changes in the size of insurance reserves by type of insurance.

Insurance payments under the contract, payable in accordance with the terms of the said contract, are included in expenses as of the date the taxpayer has an obligation to pay insurance compensation in favor of the insured or insured persons (in case of liability insurance - the beneficiary) for the actual insured event, expressed in absolute sum of money, which must be calculated in accordance with the legislation of the Russian Federation and insurance rules. Income (expense) in the form of compensation amounts for the share of insurance payments is recognized on the date of the occurrence of the obligation of the reinsurer to pay the reinsurer for the actual insured event, expressed in an absolute monetary amount, in accordance with the terms of the reinsurance contract.

The amounts of compensation due to the taxpayer as a result of satisfaction of recourse claims or recognized by guilty persons are recognized as income:

on the date of entry into force of the court decision;

as of the date of the written obligation of the guilty person to compensate for the losses caused.

In this case, the share of the said amounts to be reimbursed to the reinsurers from the reinsurer shall be included in the income (expenses) of the reinsurer and the reinsurer, respectively, at the time established for the said taxpayers in accordance with this article.

The taxpayer shall keep records of insurance premiums (contributions) under co-insurance agreements to the extent attributable to the taxpayer's share in accordance with the terms of these agreements.

The income of a taxpayer carrying out compulsory health insurance in the form of funds received from the territorial funds of compulsory health insurance, is recognized on the date of transfer of the said funds, determined by the financing agreement, in the amount determined on the basis of the financing procedure specified in such an agreement.

(part eight introduced federal law dated December 29, 2004 N 204-FZ)

Insurance payments under a contract of compulsory insurance of civil liability of vehicle owners, made on behalf of a taxpayer - an insurance company by another insurer - a party to an agreement on direct compensation for losses in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners, are included in expenses as of the date of receipt from the insurer that has carried out direct compensation for losses, claims to pay for the damage it has compensated to the victim.

(Part nine was introduced by Federal Law No. 282-FZ of December 25, 2008)

Recognition of income specified in sub-clauses 11.1 and 11.2 of clause 2 of Article 293 of this Code, and expenses specified in sub-clauses 9.1 and 9.2 of clause 2 of Article 294 of this Code shall be carried out if the fulfillment of obligations between insurers under an agreement on direct compensation for losses is carried out on the basis of the number of satisfied claims during the reporting period and the average amount of insurance payments. These incomes and expenses are determined based on the results of each reporting period by comparing the aggregate amounts of accumulated positive and negative differences resulting from settlements with each individual insurer. In this case, only those direct compensation operations for which settlements are completed at the end of the reporting (tax) period are taken into account:

from the insurer that insured the civil liability of the victim, provided that the payment to the victim has been made and its compensation has been received in the amount of the average amount of the insurance payment from the insurer that has insured the civil liability of the person who caused the harm;

from the insurer that insured the civil liability of the person who caused the harm, under the conditions that insurance payment, carried out by the insurer that insured the civil liability of the victim, was recognized as an expense and reimbursed in the amount of the average amount of the insurance payment.

(Part ten was introduced by Federal Law No. 300-FZ of November 15, 2010)

Operations on direct compensation for losses, for which settlements have not been completed, are taken into account in the next reporting (tax) period.

(part eleven was introduced by Federal Law No. 300-FZ of November 15, 2010)

The specifics provided for by the provisions of parts one through seven of this article shall apply to the tax accounting of income and expenses of an organization engaged in insurance of export credits and investments against business and (or) political risks in accordance with Federal Law No. 82-FZ of May 17, 2007 "About the Development Bank".

46) Features of tax accounting in commercial banks

Taxpayers - banks keep tax records of income and expenses received from (incurred in) the implementation of banking, based on the reflection of operations and transactions in analytical accounting in accordance with the procedure for recognizing income and expenses established by this Chapter.

Analytical accounting of income and expenses received (incurred) in the form of interest on debt obligations is carried out in accordance with the procedure provided for by Article 328 of this Code.

Income and expenses on business and other transactions relating to future reporting periods, for which advance payments were made in the current reporting period, are accounted for in the amount of funds to be charged to expenses upon the onset of the reporting period to which they relate. Analytical accounting of income and expenses on business transactions is carried out in the context of each contract, reflecting the date and amount of the advance payment received (paid) and the period during which the specified amount is attributed to income and expenses.

Commission fees for correspondent services paid by the taxpayer, expenses for settlement and cash services, opening accounts in other banks and other similar transactions are expensed on the date of the transaction, if in accordance with the contract settlements are provided for each specific transaction, or on the last day of the reporting (tax) period. In a similar manner, the taxpayer keeps records of income related to the implementation of operations for settlement and cash services for customers, correspondent relations and other similar operations.

The amount of positive (negative) differences arising from the revaluation of the book value of precious metals when it changes is included in income in the form of the sum of the balance of excess of positive revaluation over negative, and in expenses - in the form of the balance of excess of negative revaluation over positive, on the last day reporting (tax) period. When selling precious metals, a positive difference between the selling price and the book value of such precious metals as of the date of their sale is recognized as income, and a negative difference is recognized as an expense. The book value of precious metals is understood as their purchase value, taking into account the revaluation carried out during the period when such metals are with the taxpayer in accordance with the requirement of the Central Bank of the Russian Federation.

For transactions related to the purchase and sale of precious stones, the taxpayer shall reflect in the tax accounting the quantitative and cost (weight and price) characteristics of the purchased and sold precious stones. Revaluation of the purchase price of precious stones to list prices is not recognized as income (expense) of the taxpayer. Upon disposal of sold precious stones, income (loss) is determined as the difference between the selling price and the book value. Book value refers to the purchase price of precious stones.

Analytical accounting is maintained for each contract for the sale of precious stones. Analytical accounting reflects the dates of the purchase and sale transactions, the purchase price, the sale price, the quantitative and qualitative characteristics of precious stones.

47) The main stages of preparation and preparation of tax reporting on income tax

The calculation of the tax base for the reporting (tax) period is compiled by the taxpayer independently in accordance with the norms established by this chapter, based on tax accounting data on an accrual basis from the beginning of the year.

The calculation of the tax base must contain the following data:

1. The period for which the tax base is determined (from the beginning of the tax period on an accrual basis).

2. The amount of income from sales received in the reporting (tax) period, including:

1) proceeds from the sale of goods (works, services) of own production, as well as proceeds from the sale of property, property rights, with the exception of the proceeds specified in subparagraphs 2-7 of this paragraph;

2) proceeds from the sale of securities not traded on an organized market;

3) proceeds from the sale of securities circulating on the organized market;

4) proceeds from the sale of purchased goods;

5) has expired. i

6) proceeds from the sale of fixed assets;

7) proceeds from the sale of goods (works, services) of service industries and farms.

3. The amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales, including:

1) expenses for the production and sale of goods (works, services) of own production, as well as expenses incurred in the sale of property, property rights, with the exception of the expenses specified in subparagraphs 2-6 of this paragraph.

At the same time, the total amount of expenses is reduced by the sums of the balances of work in progress, the balances of products in the warehouse and products shipped, but not sold at the end of the reporting (tax) period, determined in accordance with Article 319 of this Code;

2) expenses incurred in the sale of securities not circulating on the organized market;

3) expenses incurred in the sale of securities circulating on the organized market;

4) expenses incurred in the sale of purchased goods;

4) excluded. i

5) expenses associated with the sale of fixed assets;

6) expenses incurred by service industries and farms when they sell goods (works, services).

4. Profit (loss) from sales, including:

1) profit from the sale of goods (works, services) of own production, as well as profit (loss) from the sale of property, property rights, except for the profit (loss) specified in subparagraphs 2, 3, 4 and 5 of this paragraph;

2) profit (loss) from the sale of securities not traded on the organized market;

3) profit (loss) from the sale of securities circulating on the organized market;

4) profit (loss) from the sale of purchased goods;

4) excluded. i

5) profit (loss) from the sale of fixed assets;

6) profit (loss) from the sale of service industries and farms.

5. The amount of non-operating income, including:

1) income from operations with financial instruments of forward transactions circulating on the organized market;

2) income from operations with financial instruments of futures transactions that are not traded on the organized market.

6. The amount of non-operating expenses, in particular:

1) expenses on operations with financial instruments of forward transactions circulating on the organized market;

2) expenses on operations with financial instruments of futures transactions that are not traded on the organized market.

7. Profit (loss) from non-operating transactions.

8. Total tax base for the reporting (tax) period.

9. To determine the amount of profit subject to taxation, the amount of loss subject to transfer in the manner prescribed by Article 283 of this Code is excluded from the tax base.

48) The procedure for providing tax reporting according to tax accounting data to external and internal users

At the end of each reporting and tax period, taxpayers are required to submit the following tax reports to the tax authorities at their location and the location of each separate subdivision:

corporate income tax return (Order of the Ministry of Finance of Russia dated May 5, 2008 No. 54n), which is also used for tax agents;

tax return on income received by a Russian organization from sources outside the Russian Federation (Order of the Ministry of Taxation of Russia dated December 23, 2003 No. BG-3-23/709);

tax calculation (information) on the amounts of income and withheld taxes paid to foreign organizations (order of the Ministry of Taxation of Russia dated April 14, 2004 No. SAE-3-23 / 286, filling out the form - order of the Ministry of Taxation of Russia dated June 3, 2002 No. BG-3 -23/275).

In accordance with the legislation of the Russian Federation, the income tax declaration must be submitted by those organizations that pay this tax.

49) The procedure and timing of settlements with tax authorities

1. A taxpayer independently calculates the amount of tax payable for a tax period based on the tax base, tax rate and tax benefits, unless otherwise provided by this Code.

2. In cases stipulated by the legislation of the Russian Federation on taxes and fees, the obligation to calculate the amount of tax may be assigned to a tax authority or a tax agent.

If the obligation to calculate the amount of tax is assigned to the tax authority, not later than 30 days before the due date for payment, the tax authority sends a tax notice to the taxpayer.

Tax payable by individuals in respect of objects real estate and (or) vehicles, is calculated by the tax authorities for no more than three tax periods preceding the calendar year of sending the tax notice.

In the case specified in the second paragraph of this paragraph, provided that the taxpayer fulfills the obligation provided for by paragraph 2.1 of Article 23 of this Code within the established period, the calculation of the amount of tax is made starting from the tax period in which this obligation was fulfilled.

3. The tax notice must indicate the amount of tax to be paid, the object of taxation, the tax base, and the tax payment deadline.

A tax notice may include details of more than one tax payable.

The form of a tax notice is approved by the federal executive body authorized to control and supervise taxes and fees.

4. A tax notice may be handed over to the head of an organization (its legal or authorized representative) or an individual (his legal or authorized representative) in person against receipt, sent by registered mail or transmitted electronically via telecommunication channels. If a tax notice is sent by registered mail, the tax notice shall be deemed received after six days from the date of sending the registered letter.

The formats and procedure for sending a tax notice to a taxpayer in electronic form via telecommunication channels are established by the federal executive body authorized to control and supervise taxes and fees.

5. The amount of corporate income tax calculated for a consolidated group of taxpayers is calculated by the responsible participant in this group on the basis of the data available to him, including data provided by other participants in the consolidated group.

6. The tax amount is calculated in full rubles. A tax amount less than 50 kopecks is discarded, and a tax amount of 50 kopecks or more is rounded up to the full ruble.

50) Tax accounting for profit (PBU 18/02)

For the purposes of the Regulation, the amount of income tax determined on the basis of accounting profit (loss) and reflected in accounting, regardless of the amount of taxable profit (loss), is a conditional expense (conditional income) for income tax.

The conditional expense (conditional income) for income tax is equal to the amount determined as the product of the accounting profit formed in the reporting period and the income tax rate established by legislation of the Russian Federation on taxes and fees and effective as of the reporting date.

The conditional expense (conditional income) for income tax is accounted for in accounting on a separate sub-account for recording conditional expenses (conditional income) for income tax to the profit and loss account.

Paragraphs four - five are excluded. - Order Ministry of Finance of the Russian Federation dated 11.02.2008 N 23n.

21. For the purposes of the Regulations, current income tax is income tax for tax purposes, determined on the basis of the amount of contingent expense (conditional income) adjusted for the amount of a permanent tax liability (asset), an increase or decrease in a deferred tax asset and a deferred tax liability of the reporting period .

In the absence of permanent differences, deductible temporary differences and taxable temporary differences that give rise to permanent tax liabilities (assets), deferred tax assets and deferred tax liabilities, the contingent income tax expense will be equal to current income tax.

A practical example of the calculation for determining the current income tax is given in application to the position.

(para. 21 in red. order Ministry of Finance of the Russian Federation dated 11.02.2008 N 23n)

22. The method of determining the amount of the current income tax is fixed in the accounting policy of the organization.

An organization can use the following methods to determine the amount of current income tax:

based on data generated in accounting in accordance with paragraphs 20 And 21 Provisions. At the same time, the amount of the current income tax must correspond to the amount of the calculated income tax reflected in the tax declarations on income tax;

based on income tax returns. At the same time, the amount of the current income tax corresponds to the amount of the calculated income tax reflected in the income tax return.

The amount of additional payment (overpayment) of income tax due to the detection of errors (distortions) in previous reporting (tax) periods, which does not affect the current income tax of the reporting period, is reflected in a separate item report income statement (after the current income tax item).

Each enterprise independently chooses for itself the methods of accounting for certain operations, which are reflected in the accounting policy.

Accounting policy- this is a set of accounting methods chosen by the enterprise as corresponding to the conditions of management. When forming an accounting policy, an organization chooses one of the accounting methods for a specific object, based on several accounting regulations allowed by law. Accounting policy is a document of internal use of the organization, which is developed by the chief accountant and approved by the head. It fixes a set of accounting methods: primary observation, cost measurement, current grouping and the final, generalizing factor of economic activity.

Accounting methods include methods of grouping and evaluating factors of economic activity, paying off the value of assets, using accounting accounts, methods of organizing workflow, inventory, systems of accounting registers, information processing and other relevant methods, methods and techniques.

The procedure for the formation of accounting policies is set out in PBU 1/98 "Accounting Policy of the Organization". The selected accounting methods are approved by the order of the head and are subject to mandatory disclosure in explanatory note to the annual report. If in a specific direction in normative documents accounting methods are not established, the organization develops them independently, without contradicting accounting standards.

The accounting policy should contain three sections:

1) organizational - describes the scheme for building an accounting service at an enterprise;

2) technical - it indicates the selected form of accounting; accounting information processing technology; working chart of accounts; workflow plan; inventory plan.

3) methodological - contains a list of elements and methods of their accounting, determined by the specifics of the organization's activities (for example, the method of repaying the cost of fixed assets, intangible assets, i.e. the procedure for calculating depreciation; the method for assessing inventories, goods, work in progress and finished products; methodology accounting for profit from the sale of products, etc.).

The following assumptions are assumed when forming an accounting policy:

1. Property isolation. It means that the property of the organization and its obligations exist separately from the property and obligations of the owner.

2. Going concern, i.e. no intention of future liquidation.

3. The sequence of application of accounting policies. This means that the accounting policy chosen by the organization is applied consistently from year to year without changes.

4. Temporal certainty of the facts of economic activity. Facts are reflected in the accounting and reporting of the period in which they are committed, regardless of the actual time of receipt of the payment of funds associated with these facts. For example, wages accrued to employees of an organization are included in the costs of production or circulation of the period in which they are accrued, regardless of the actual time of payment of the accrued amount to employees.

Accounting policies are adopted before the start of a new financial year and are applied consistently from year to year. The newly created organization draws up the chosen accounting policy before the first publication of financial statements, but no later than 90 days from the date of acquisition of the rights of a legal entity (state registration).

The adopted accounting policy is applied without changes, except for the following cases:

Changes in the legislation of the Russian Federation or regulatory acts on accounting;

Development by the organization of new methods of accounting;

A significant change in the conditions of the organization's activities, which may be associated with reorganization, change of ownership, change in activities.

Changes in accounting policies must be justified, and for the purposes of comparability of accounting data, they must be introduced from the beginning of the financial year. If changes in accounting policies are caused by reasons not related to changes in legislation or accounting regulations, and if these changes have a significant impact on the financial performance of the organization, then the consequences of changes in accounting policies are reassessed in monetary terms in relation to previous reporting periods (at least for two years).

PBU 1/2008 "Accounting policy" defines the accounting policy.

Accounting policy- the set of accounting methods adopted by the organization - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

Accounting methods include methods for grouping and evaluating the facts of economic activity, repaying the value of assets, organizing workflow, inventory, using accounting accounts, organizing accounting registers, and processing information.

Essential elements accounting policy

Working chart of accounts bu containing synthetic and analytical accounts necessary for maintaining bu;

Forms of primary accounting documents, bu registers, as well as documents for internal bo;

The procedure for conducting an inventory of the assets and liabilities of the organization;

Methods for assessing assets and liabilities;

Document flow rules and accounting information processing technology;

Procedure for control over business transactions;

Other solutions necessary for the organization of accounting.

Accounting policy of the organization formed chief accountant or other person who, in accordance with the legislation of the Russian Federation, is entrusted with the accounting of the organization, and is approved by the head of the organization.

The principles on which the accounting policy should be based:

Assumption of property isolation (the assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations)

Assumption of going concern (the entity will continue in operation for the foreseeable future and has no intention or need to liquidate or substantially reduce operations and, therefore, liabilities will be settled at in due course)

The assumption of the sequence of application of accounting policies (the accounting policies adopted by the organization are applied consistently from one reporting year to another)

Assumption of temporal certainty of the facts of economic activity (the facts of the economic activity of the organization refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts)

Requirement of completeness (completeness of reflection in accounting of all facts of economic activity)

The requirement of timeliness (timely reflection of the facts of economic activity in accounting and financial statements)

The requirement of prudence (greater willingness to recognize expenses and liabilities in accounting than possible income and assets, not allowing the creation of hidden reserves)

Requiring the priority of content over form (reflection in accounting of the facts of economic activity based not so much on their legal form, but on their economic content and business conditions)

Consistency requirement (identity of analytical accounting data with turnovers and balances of synthetic accounting accounts on the last calendar day of each month)

The requirement of rationality (rational accounting, based on business conditions and the size of the organization)

When forming the accounting policy of an organization on a specific issue of organizing and maintaining a boo, one of several methods allowed by law is selected. If, on a specific issue, the NLA does not establish methods for maintaining accounting records, then when forming an accounting policy, the organization develops an appropriate method based on PBU, as well as IFRS.

The accounting policy adopted by the organization is subject to registration by the relevant organizational and administrative documentation (orders, instructions, etc.) of the organization.

The accounting methods chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document. A newly created organization, an organization that has arisen as a result of reorganization, draws up the chosen accounting policy no later than 90 days from the date of state registration of the legal entity. The accounting policy adopted by the newly created organization is considered applicable from the date of state registration of the legal entity.

A change in the accounting policy of an organization can be made in the following cases:

Legislative changes;

Development by the organization of new ways of maintaining accounting records (more reliable presentation of the facts of economic activity in the accounting records of the organization or less laboriousness of the accounting process without reducing the degree of reliability of information)

a significant change in business conditions (reorganization, change in the type of activity, etc.)

It is not considered a change in the accounting policy to approve the method of accounting for the facts of economic activity that differ in essence from the facts that took place earlier, or arose for the first time in the activities of the organization.

Changes in accounting policies must be justified and documented as acceptances. A change in accounting policy is made from the beginning of the reporting year, unless otherwise stipulated by the reason for such a change.

The consequences of changes in accounting policies that have had or may have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are estimated in monetary terms. Estimation in monetary terms of the consequences of changes in accounting policies is made on the basis of data verified by the organization as of the date from which the changed method of accounting is applied.

If the reason for changing the UE is a change in legislation, then the consequences are reflected in the manner established by law or, if not established, then in the general manner.

The consequences of changes in the CP that have had or are capable of having a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are reflected in the financial statements retrospectively. An exception is when a monetary assessment of such consequences in relation to periods preceding the reporting period cannot be made with sufficient reliability.

When reflecting retrospectively the consequences of a change in accounting policy, it is assumed that the changed method of accounting has been applied since the occurrence of facts of economic activity of this type.

In cases where a monetary assessment of the consequences of a change in accounting policies in relation to periods preceding the reporting period cannot be made with sufficient reliability, the changed method of accounting is applied to the relevant facts of economic activity that occurred after the introduction of the changed method (prospectively). SMEs, except for issuers of publicly placed securities, are entitled to reflect prospectively, except for cases when a different procedure is established by the legislation of the Russian Federation and (or) a regulatory legal act on accounting.

The organization should disclose accounting methods adopted in the formation of accounting policies that significantly affect the assessment and decision-making by interested users of financial statements. Methods of accounting are recognized as essential, without knowledge of the application of which by interested users, a reliable assessment of the financial position of the organization, the financial results of its activities and (or) cash flows is impossible.

In the event of a change in accounting policy, an entity shall disclose the following information:

The reason for the change in accounting policy;

The procedure for reflecting the consequences of changes in accounting policies in the financial statements;

The amount of adjustments associated with a change in accounting policy for each item of the financial statements for each of the reporting periods presented, and if the organization is required to disclose information on earnings per share, also according to data on basic and diluted earnings (loss) per share;

The amount of the corresponding adjustment relating to the reporting periods preceding those presented in the financial statements, to the extent that this is practicable.

If the change in accounting policy is due to the application of a regulatory legal act for the first time or a change in a regulatory legal act, the fact of reflecting the consequences of a change in accounting policy in accordance with the procedure provided for by this act is also subject to disclosure.

Significant methods of accounting, as well as information on changes in accounting policies, are subject to disclosure in an explanatory note that is part of the financial statements of the organization.

In the case of presentation of interim financial statements, it may not contain information about the accounting policy of the organization, if the latter has not changed since the preparation of the annual financial statements for the previous year, in which the accounting policy is disclosed.

Changes in the accounting policy for the year following the reporting year are announced in the explanatory note to the financial statements of the organization.

Responsibility for the organization of bu in organizations, compliance with the law in the performance of business operations are borne by the heads of organizations. Heads of organizations can, depending on the volume of accounting work:

Establish an accounting service as a structural unit headed by a chief accountant;

Introduce the position of an accountant;

Transfer on a contractual basis the accounting of a centralized accounting department, a specialized organization or a specialist accountant;

Handle bookkeeping in person.

The chief accountant (accountant in the absence of the position of chief accountant in the staff) is appointed to the position and dismissed by the head of the organization. He reports directly to the head of the organization and is responsible for the formation of accounting policies, accounting, timely submission of complete and reliable financial statements. The chief accountant ensures that the ongoing business operations comply with the law, control over the movement of property and the fulfillment of obligations.

Chief accountant's requirements documentation business transactions and the submission of the necessary documents and information to the accounting department are mandatory for all employees of the organization. Without the signature of the chief accountant, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.

In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business transactions, documents on them can be accepted for execution from a written order of the head of the organization, who bears full responsibility for the consequences of such operations.

Elements of accounting policy

2.3.1 Organizational and technical section of the accounting policy

1. Organization of accounting work

In accordance with the Federal Law "On Accounting", depending on the volume of accounting work, accounting in an organization can be carried out:

Accounting as an independent structural unit;

An accountant hired under an employment contract and on the staff of the organization;

special professional organization(centralized accounting) or an accountant-specialist on a contractual basis;

Leader personally.

The accounting policy may be accompanied by a provision on the accounting service, job descriptions of accounting employees, a form of an agreement (contract) with an organization or an accounting specialist, other similar documents.

Regulations on the accounting service and job descriptions of accounting employees usually include six sections:

General provisions;

Functions; rights and obligations;

Responsibility;

Relationships (service relations);

Work organization.

2. Accounting in branches (separate divisions)

If the organization has branches (other separate divisions), it should be borne in mind that the accounting policy is approved for the organization as a whole. Branches ( separate divisions) cannot apply an accounting policy that is different from the accounting policy of the parent organization, as this violates paragraph 10 of PBU 1/98.

The organization must register with the tax office at its location and at the location of each of its branches (both allocated to a separate balance sheet and non-allocated), where it is assigned a CPT code of the reason for registration with the tax authority. In addition, it is necessary to determine the level of centralization of accounting work: with a centralized form, all accounting is maintained by the central accounting department, with a decentralized form, their own accounting units operate locally.

If the organization distributes expenses between the parent organization and branches, then the accounting policy should specify the procedure for documenting such a redistribution.

3. System and Chart of Accounts

In accordance with the Federal Law "On Accounting", as well as with the Regulation on Accounting and Accounting in the Russian Federation, each organization, on the basis of the Chart of Accounts approved by the Russian Ministry of Finance, must develop its own work plan. It should provide for the accounts necessary for maintaining synthetic and analytical accounting in the organization. At the same time, additional accounts of the first order, not provided for in the approved Chart of Accounts, can be introduced only upon agreement with the Ministry of Finance of Russia.

4. Form of accounting

The organization independently chooses the form of accounting, that is, determines the set of accounting registers that will be used to reflect business transactions.

Under the forms of accounting is understood the structure of accounting registers and their relationship, as well as the sequence and methods of accounting registration. The main forms of accounting in Russia are:

Journal-main;

Memorial-order;

Magazine-order;

Automated form using a computer;

Simplified form for small businesses.

5. Applicable forms of primary accounting documents

The basis for the reflection of business transactions in accounting are primary accounting documents. As a rule, standard forms of documents are used, provided for by the All-Russian Classifier of Management Documents (OKUD).

If standard (unified) forms of primary documents are not approved for registration of any business transaction, then the organization can approve them independently. In this case, such forms must contain the following mandatory details:

Name of the document (form);

Form code;

date of compilation;

The name of the organization that compiled this document;

Measures of business transactions in physical and monetary terms;

List of officials responsible for the business transaction and the correctness of its execution;

Personal signatures of the indicated persons and their transcripts.

Depending on the nature of the operation, source documents additional details may be included.

6. List of persons entitled to sign primary documents

The list of persons entitled to sign primary documents is approved by the head of the organization in agreement with the chief accountant. This procedure is established by the Federal Law "On Accounting". As a rule, this is the director of the organization, his deputies, Chief Accountant and deputy chief accountant.

7. Schedule and rules of workflow

The chief accountant organizes the work on drawing up the workflow schedule. The workflow schedule is approved by the order of the head of the organization. The schedule should establish a rational document flow at the enterprise, that is, provide for the optimal number of departments and performers for each primary document to pass, determine the minimum period for its stay in the department.

The workflow schedule should contribute to the improvement of all accounting work in the enterprise. It can be drawn up in the form of a scheme or a list of works on the creation, verification and processing of documents performed by each division of the enterprise, institution, as well as by all performers, indicating their relationship and the timing of the work. Employees of the organization create and submit documents related to their field of activity, according to the paperwork schedule.

Responsibility for compliance with the workflow schedule, as well as responsibility for the timely and high-quality creation of documents, their timely transfer for reflection in accounting and reporting, for the accuracy of the data contained in the documents are borne by the persons who created and signed these documents.

For each enterprise, the workflow schedule should be developed taking into account its specific features: the size of the organization, type of activity, management structure, etc. and be revised as these indicators change. Control over compliance by the performers with the workflow schedule for the enterprise, institution is carried out by the chief accountant.

8. The procedure for conducting an inventory of property and liabilities

Inventory is a method for determining the actual availability of inventory items, which consists in direct recalculation, followed by reconciliation of the quantity with accounting data. Inventory sheets become the basis for making corrections to accounting accounts. An inventory is carried out at each enterprise at least once a year. In addition, an inventory should be carried out in the following cases: change of materially responsible persons, liquidation, reorganization of an enterprise, theft, natural disasters, etc. By order of the director, a permanent commission is approved, which includes at least three people. In the course of its implementation, inventory sheets are compiled according to a standard form. Each page of the inventory list is signed by all participants in the inventory. At the end of the inventory, the materially responsible person gives a signature that all valuables have been presented to him for verification, the inventory has been carried out correctly and there are no complaints against the commission. To compare the actual (natural) balances of material assets with the balances on the accounting accounts, the accounting department draws up collation statements. On their basis, shortages or surpluses of inventory items are established.

After that, the data obtained by the inventory are summarized and administrative decisions are made on its basis and corrections are made to the accounting accounts. In the course of the inventory, both a shortage of material assets and funds, and their surpluses can be identified. The amount of the shortfall can be withheld from financially responsible persons, and the surplus is the income of the enterprise.

2.3.2 Accounting policies for accounting purposes

1. Methods for assessing and writing off inventories and financial investments

Requirements for the reflection in the order on the accounting policy of the procedure for accounting for inventories.

1) the procedure for accounting for the receipt of inventories:

a) at actual cost;

b) at the discount price.

2) method for estimating the write-off of inventories:

c) average price;

d) unit price.

3) the procedure for accounting for received goods:

a) at the actual purchase cost;

b) by selling price (only for retail trade);

c) at the discount price.

4) the procedure for accounting for transport and procurement costs associated with the delivery of goods:

a) as part of distribution costs;

b) as part of the cost of purchased goods.

The procedure for estimating the cost of goods sold:

c) average price;

d) unit price.

In addition, the order on accounting policy must reflect the technical issues related to accounting for inventories.

a) the chosen order of their warehouse accounting;

b) the timing and procedure for the provision of reports by financially responsible persons;

c) internal primary documents for accounting for inventories;

d) intra-company management reporting on the movement of inventories.

2. Methods of depreciation of fixed assets and intangible assets (IA)

For fixed assets in the accounting policy, it is necessary to reflect the method of depreciation. Paragraph 18 of PBU 6/01 “Accounting for Fixed Assets” states that depreciation can be charged in one of four ways:

Linear;

diminishing balance;

Write-offs based on the sum of numbers of years of useful life;

Cost write-offs in proportion to the volume of products (works).

One of the listed options is selected for a group of homogeneous fixed assets. In the future, this depreciation method should be used for the entire useful life of the objects included in this group.

The organization must make another choice in relation to fixed assets, the value of which does not exceed 10,000 rubles. per item, as well as for purchased books, brochures and other publications. According to paragraph 18 of PBU 6/01, such assets are allowed to be written off to production costs (sales expenses) as they are put into production or operation. The organization in the accounting policy should clarify whether it will use this right or whether it will accrue depreciation on them in the general manner.

If an organization decides to write off inexpensive fixed assets at a time, then in the accounting policy it is necessary to set a specific cost limit, according to which the write-off will be made. It is determined based on the technological features of production.

Typically, real estate that has been put into use, but for which title has not been registered, is taken into account in the capital investment account. However, paragraph 52 of the Methodological Guidelines for the Accounting of Fixed Assets, approved by Order No. 91n of the Ministry of Finance of Russia dated October 13, 2003, states that such real estate can be accounted for in the fixed assets account. Therefore, the accounting policy should reflect the method of accounting for real estate, the documents for which are on state registration.

Commercial organizations have the right to revalue groups of homogeneous fixed assets at their current (replacement) cost. This is established by paragraph 15 of PBU 6/01. If the decision on revaluation is made, then further revaluation should be carried out regularly so that the cost of fixed assets, for which they are reflected in accounting and reporting, does not differ significantly from the current (replacement) cost. The decision on the revaluation of fixed assets is fixed in the accounting policy.

The same paragraph of the said PBU gives organizations the right to choose the method of revaluation - either by indexation or by direct recalculation at documented market prices. However, organizations do not currently have such a choice. The fact is that indices for the revaluation of fixed assets at the state level are not currently established. Therefore, in practice, for commercial organizations, the only possible way revaluation is the method of direct recalculation. Budget organizations revaluation of fixed assets on the basis of relevant orders federal bodies executive power. Therefore, it is not necessary to provide for a method of revaluation of fixed assets in the accounting policy.

The order on accounting policy should reflect the following issues related to the organization of accounting and valuation of intangible assets:

1) the procedure for recognizing assets as intangible;

2) the procedure for determining their useful life;

3) the procedure for calculating depreciation;

4) depreciation method;

5) organization of control over their rational use.

Intangible assets are accepted for accounting in accordance with the requirements set forth in RAS 14/2000, approved by order of the Ministry of Finance of the Russian Federation No. 91n of 10/16/2000. When accepting assets for accounting as intangible, the following conditions must be met at a time:

a) the absence of a material - material (physical) structure;

b) the possibility of identification (separation, separation) by the organization from other property;

c) use in the production of products in the performance of work or the provision of services, or for the management needs of the organization;

d) use for a long time, that is, a useful life lasting more than 12 months or a normal operating cycle;

e) the organization does not intend the subsequent resale of this property;

f) the ability to bring economic benefits (income) to the organization in the future;

g) the availability of properly executed documents confirming the existence of the asset itself 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.).

Intangible assets include:

1) objects of intellectual property (exclusive right to the results of intellectual activity):

Patent holder for an invention, industrial design, utility model;

The owner of the trademark and service mark, the name of the place of origin of goods;

Patent holder for selection achievements;

2) business reputation of the organization;

3) organizational expenses (expenses associated with the formation of a legal entity, recognized in accordance with the constituent documents as part of the contribution of participants (founders) to the authorized (share) capital of the organization).

The composition of intangible assets does not include the intellectual and business qualities of the organization's personnel, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them. Intangible assets are accounted for by inventory objects, which are considered to be a set of rights arising from one patent, certificate, assignment agreement, etc.

When accounting for intangible assets, an organization for accounting purposes of intangible assets has the right to choose one of several depreciation methods:

Linear way;

Decreasing balance method;

The method of writing off the cost in proportion to the volume of products (works).

The accounting policy should also specify the method for reflecting depreciation on intangible assets accrued in accounting. According to paragraph 21 of PBU 14/2000, two options for accounting for depreciation are possible: by accumulating it on account 05 or by reducing the initial cost of intangible assets recorded on account 04 (without using account 05). At the same time, it should be borne in mind that depreciation deductions for organizational expenses and business reputation are reflected in accounting only by a uniform decrease in the initial cost for 20 years (but not more than the life of the organization).

3. Formation of reserves

For the uniform inclusion of costs in the costs of production and circulation, the organization forms reserves in accounting. When certain events occur, the creation of reserves is mandatory, therefore, their formation in the accounting policy must be mentioned. In particular, this applies to:

Reserve for depreciation of material assets;

Reserve for depreciation of financial investments (clause 38 PBU 19/02 “Accounting for financial investments);

Reserves created in connection with the recognition of contingent facts of economic activity (clause 8 PBU 8/01 "Contingent facts of economic activity");

Reserve associated with discontinued operations (clause 8 PBU 16/02 "Information on discontinued operations").

In some cases, the creation of reserves depends on the will of the organization itself. The decision to form such reserves must be recorded in the accounting policy.

Paragraphs 70 and 72 of the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter referred to as the Regulation on accounting), determine which reserves are entitled to create commercial organizations. These are the reserves:

For warranty repairs and warranty service;

upcoming vacation expenses;

For the payment of annual remuneration for the length of service and based on the results of work for the year;

For the repair of fixed assets;

For future expenses for land reclamation and implementation of other environmental measures;

For the repair of rental items;

For the costs of preparatory work for seasonal production;

To cover unforeseen expenses;

Reserves for doubtful debts.

4. Recognition of income

The accounting policy should reflect the recognition of individual income. In this case, it is necessary to determine which of them relate to income from common species activities, and which - to other income. The accounting policy may not mention each type of income of the organization. It is enough to indicate the criteria by which this or that type of income will be classified in accounting.

In addition, the accounting policy must specify the procedure for recognizing income from the sale of products (works, services) with a long production cycle. According to paragraph 13 of PBU 9/99, an organization may recognize such income in accounting either as the products (works, services) are ready, or upon completion of the manufacture of products (works, services) as a whole. At the same time, the proceeds from the performance of work (rendering services, sales of products) are recognized in accounting as soon as they are ready, if the degree of their readiness can be determined on the basis of primary accounting documents. In relation to works (services, products) that are different in nature and conditions, an organization can apply in one reporting period different ways revenue recognition at the same time.

How to determine which production has a long cycle? There are no regulations on this issue. This means that the enterprise has the right to independently determine the criteria for long-term production. Usually they speak of a long production cycle in the event that its duration from the beginning to the end of work exceeds 12 months.

5. Work in progress, finished goods and indirect costs

Products or works that have not passed all the stages, phases or redistributions provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance, are classified as work in progress (WIP). This definition is given in paragraph 3 of the Accounting Regulations.

The organization has the right to choose a method for assessing work in progress, depending on the production or technological features. WIP can be assessed:

According to the actual or standard (planned) production cost;

For direct cost items;

At the cost of raw materials, materials and semi-finished products.

With a single production of products, WIP is reflected in the balance sheet at actual costs. The organization must fix the chosen method of estimating WIP in the accounting policy.

If the organization is going to keep accounting of finished products at the standard (planned) cost, then in the accounting policy it is necessary to prescribe the procedure for its accounting - using accounts 40 and 43, or only on account 43.

When forming the cost of products (works, services) of multi-product industries, the problem of accounting and distribution of indirect costs arises. The accounting policy should approve the indicator in proportion to which indirect costs will be distributed.

In terms of accounting and distribution of indirect costs, the following points should be disclosed in the accounting policy:

Accounting and distribution of expenses of auxiliary productions;

Accounting and distribution of expenses of service industries and farms;

Accounting and distribution of general production and general business expenses.

When choosing a method for distributing indirect costs, one should be guided by the following principle: the results of the distribution should be as close as possible to the actual consumption of resources for the manufacture of this type of product (performance of work, provision of services). This has a serious impact on the reliability of the cost indicator and management decision-making.

The chosen method of distribution of indirect costs should correspond to the technological processes used in the organization. Usually choose one of the following bases for the allocation of indirect costs:

proportionally wages main production personnel;

In proportion to the cost of raw materials, materials, semi-finished products released into production;

In proportion to the number of machine hours worked;

In proportion to the volume of output, etc.

Before fixing one or another method of distributing indirect costs in the accounting policy, it is recommended that the accountant study the industry guidelines for accounting, planning and calculating the cost of production.

Paragraph 9 of PBU 10/99 proposes the following options for the distribution of general business expenses.

Firstly, the amounts collected during the reporting period on the debit of account 26 can be written off in the traditional way to the debit of accounts 20 “Main production”, 23 “Auxiliary production” and 29 “Service production and farms”. In this case, when posting finished products to the warehouse, a part of general business expenses is included in its assessment.

Secondly, at the end of each reporting period, you can fully write off general running costs from account 26 directly to account 90. This allows you to take into account general business expenses when forming accounting profits, regardless of the fact of the sale of products (works, services) produced during the reporting period.

2.3.3 Key elements of accounting policies for tax purposes

Each organization chooses one or another option for the formation of the tax base for specific taxes and fixes it in the accounting policy for tax purposes. To calculate the taxes payable to the budget, the taxpayer must determine the tax base for the relevant reporting (tax) period. For some taxes, the Tax Code provides for several ways to form the tax base.

The right to choose one method or another belongs to the taxpayer. True, there are cases for which the Tax Code establishes specific obligations, but does not explain how to fulfill them. Unfortunately, the term "accounting policy" does not have a legislative definition in relation to taxation. The Tax Code prescribes only the procedure for the formation of accounting policies for individual taxes. Nevertheless, based on the general principles of taxation, the accounting policy for tax purposes is the rules binding on the organization, fixed in the order (instruction) of the head, in accordance with which taxpayers summarize information on taxable transactions during the reporting (tax) period to determine the tax base for a specific tax.

The taxpayer must adopt an accounting policy for tax purposes. This obligation is enshrined in the following chapters of the Tax Code:

Chapter 21 "Value Added Tax" (Article 167);

Chapter 25 "Corporate Income Tax" (Article 313);

In chapter 26 "Tax on the extraction of minerals" (paragraph 2 of article 339);

In chapter 26.4 "The system of taxation in the implementation of production sharing agreements" (clause 16 of article 346.38).

Initially, it is assumed that the organization applies the tax accounting policy from the moment of creation to the moment of liquidation. That is, as stated in Article 313 of the Tax Code of the Russian Federation, sequentially from one tax period to another. You can change the selected accounting policy only in two cases:

1) when changing the applied accounting methods;

2) when changing the legislation on taxes and fees.

In the first case, changes in the accounting policy for tax purposes are accepted from the beginning of a new tax period, that is, from the next year. In the second case - not earlier than the moment of entry into force of these changes. These provisions apply to corporate income tax.

Changing the accounting policy in relation to VAT is possible only from January 1 of the year following the year of its approval. In other words, once a year. Chapter 21 of the Tax Code of the Russian Federation does not provide for other options.

There are elements of accounting policy that the taxpayer is not entitled to change. For example, the method for determining the amount of a extracted mineral specified in chapter 26 of the Code. This method is used by the organization during the period of mining activities. This method can be changed only if amendments are made to the technical project for the development of a mineral deposit in connection with a change in the technology of their extraction. In such a situation, either a new order on accounting policy is approved, or changes are made to the previous one.

Another grouping of accounting policy elements is also possible. They can be roughly divided into three groups:

Basic (elements necessary for the accounting policies of all taxpayers applying the regular taxation system);

Special (elements required only for certain categories of taxpayers);

Additional (optional elements).

The main group includes elements of accounting policies, the mandatory presence of which is provided for by tax legislation, or those to which there are direct references in the law.

A special group (or its individual elements) is necessary for those taxpayers who carry out certain types of activities (or taxpayers with certain distinctive features). For them, tax legislation provides for special elements of accounting policies.

The additional group fixes accounting policy elements that are not mandatory or are not classified as accounting policy elements at all, but, nevertheless, the law provides for an alternative rule that allows the taxpayer to choose one of the proposed options. In the latter case, for many taxpayers it is advisable to fix their choice in the order approving the accounting policy for tax purposes. In addition, the taxpayer may also establish other rules related to the procedure for calculating taxes, which he considers necessary, provided they are consistent (consistent) with the Code.

In the accounting policy for tax purposes, it is necessary to fix only those elements that the taxpayer needs to conduct business. There is no need to include tax accounting methods for objects that are not in the organization, even if they belong to the main group. When new facts of economic activity arise, the organization reflects the procedure for their accounting in addition to the accounting policy for tax purposes.

The main elements that need to be fixed in the accounting policy:

1) value added tax. The main element that must be fixed in the accounting policy for calculating VAT is the moment of determining the tax base. The Code provides for two options:

As the shipment and presentation of settlement documents to the buyer, that is, the day of shipment (transfer) of goods (works, services);

As funds are received, that is, the day of payment for shipped goods (work performed, services rendered).

The selected option must be approved in the accounting policy for tax purposes. If the taxpayer does not determine in his accounting policy which method he will use, then the moment of determining the tax base is the day of shipment (transfer) of goods (works, services). Both options have their advantages and disadvantages.

The “on payment” accounting policy option allows you to make tax payments only for those transactions for which cash has already been received. This is extremely important for small organizations with limited working capital. However, the “on shipment” accounting policy option is simpler and allows you to eliminate various errors that arise due to the need to correctly determine the payment date. True, the “by payment” method is clearly more profitable - it allows you to defer tax payments and distribute cash more economically and rationally.

facilities. Although when the moments of shipment and payment coincide (for example, retail trade), it is better to use the accounting method “by shipment”.

2) corporate income tax. The largest number of alternative rules that allow taxpayers to choose one or another method of accounting for tax purposes relates to the calculation of corporate income tax. First of all, in the accounting policy it is necessary to fix the procedure for maintaining tax accounting. It does not have strict regulations, and the taxpayer must develop it independently. In addition, it is necessary to develop forms of tax accounting documents. Moreover, as such documents, the organization can use independent tax accounting registers. Or apply accounting registers supplemented with the necessary details specified in Article 313 of the Tax Code of the Russian Federation.

However, in any case, a complete combination of accounting and tax accounting cannot be achieved. Moreover, they have different tasks. By mixing them, you can, having made your work a little easier, in the end only achieve errors in either tax accounting or accounting. The same applies to other elements of accounting policy for tax purposes, which should not be the same as those adopted for accounting. In many cases, in order to avoid errors and inaccuracies, and primarily in accounting data, it would be wiser to approve independent tax accounting registers.

The forms of tax accounting registers, as well as the procedure for reflecting in them analytical data of tax accounting, data from primary accounting documents, are approved by the organization in an annex to the accounting policy.

Taxpayers whose proceeds from the sale of goods (works, services) excluding VAT did not exceed 1,000,000 rubles. for each quarter, on average for the previous four quarters, should establish in the accounting policy the moment of recognition of income and expenses (determining the date of receipt of income or expense). They can choose either the accrual method or the cash method. Those who do not meet this criterion must apply only the accrual method. When using the accrual method, income is recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property (works, services) and (or) property rights. Under the cash method, the date of receipt of income is the day of receipt of funds to bank accounts and (or) to the cash desk, receipt of other property (works, services) and (or) property rights, as well as the day of repayment of debt to the taxpayer in another way.

Of course, the cash method is convenient in that income from business transactions, as a rule, arises only after the actual receipt of funds. But its use is associated with significant risks. In particular, if the maximum amount of proceeds from the sale of goods (works, services), established by paragraph 1 of Article 273 of the Code, is exceeded during the tax period, the taxpayer is obliged to switch to determining income and expenses on an accrual basis. Moreover, from the beginning of the tax period during which such an excess was allowed.

Taxpayers have the right to independently determine the method of valuation of raw materials and materials used in the production (manufacturing) of goods (performance of work, provision of services) to determine the amount of material costs and the method of valuation of purchased goods during their sale to determine the cost of acquiring goods. They are practically the same.

The following methods are used to evaluate raw materials and materials:

1) the method of valuation at the cost of a unit of reserves;

2) the method of valuation at the average cost;

3) method of valuation by the cost of the first time acquisitions (FIFO);

4) the method of valuation at the cost of the latest acquisitions (LIFO).

For the assessment of purchased goods, taxpayers can choose the following methods:

1) at the cost of the first in terms of acquisition time (FIFO);

2) at the cost of the latest acquisitions (LIFO);

3) at the average cost;

4) at the cost of a unit of goods.

In both cases, you should choose the method that is most suitable for the activity that the taxpayer conducts. The method of estimating by the cost of a unit of inventory (by the cost of a unit of goods) usually makes sense to apply to those who work with goods (raw materials or materials) that have a high cost and a certain uniqueness. That is, despite belonging to a group of goods (raw materials or materials), it has individual characteristics that affect its value. For example, expensive industrial equipment, precious stone products, etc.

The average cost method is usually used with a large number of goods (raw materials or materials) and significant sales volumes (for example, retail), because it is difficult to use other methods, as this is associated with unjustified additional time costs.

The method of valuation at the cost of the latest acquisitions (LIFO) is advantageous to use when the cost of goods (works, services) being sold is constantly growing. For example, in terms of inflation. In such a situation, the use of the LIFO method will allow, due to an increase in material costs (the cost of acquiring goods), to slightly reduce the tax base.

The method of estimating the cost of the first acquisitions (FIFO), on the contrary, is beneficial if there is a constant tendency to reduce the cost of goods (works, services) sold for the same reasons.

The tax legislation does not provide for the procedure for calculating and applying these methods when assessing assets. Therefore, one should refer to accounting standards, since the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the Code. This is stated in paragraph 1 of Article 11 of the Tax Code of the Russian Federation.

In the accounting policy for tax purposes, you can also fix the depreciation method by defining the criterion by which depreciable property can be combined into groups to assign one of two methods to such a group:

Linear method (for buildings, structures, transmission devices included in the eighth - tenth depreciation groups, regardless of the timing of commissioning of these facilities, only the linear method of depreciation can be applied);

Or non-linear method.

It seems, however, that this is not entirely convenient. First of all, due to the fact that each unit of depreciable property must be assigned a depreciation method. At the same time, it cannot be changed during the entire period of depreciation for the depreciable property, while the accounting policy can change every year. It is possible to establish such an element of accounting policy as the depreciation method by a separate order, which will avoid confusion when changing the accounting policy in the future regarding the application of the depreciation method to newly acquired property.

The use of special depreciation rates (does not apply to fixed assets belonging to the first, second and third depreciation groups, if depreciation for these fixed assets is calculated using a non-linear method) can be established both in the order approving the accounting policy for tax purposes, and in a separate order. Please note: if the application of coefficients is established in the order on accounting policies, they must remain unchanged throughout the entire tax period. While the legislation does not establish restrictions on the use of these coefficients from the middle of the year or on the termination of their use before the end of the year.

As for the calculation of depreciation at depreciation rates lower than those established by Article 259 of the Tax Code of the Russian Federation, then, having made such a decision, it can also be included in the accounting policy. After all, the use of reduced depreciation rates is allowed only from the beginning of the tax period and throughout the entire tax period. The need to use reduced coefficients raises some doubts, but in some cases it is necessary. For example, when acquiring depreciable property, the taxpayer initially intends to sell it, and so that when selling the tax base is not extremely large, you can take care of its reduction in advance due to the high residual value by applying reduced depreciation rates.

Article 266 of the Tax Code of the Russian Federation allows taxpayers to create reserves for doubtful debts. The amount of such a reserve cannot exceed 10% of the revenue of the reporting (tax) period, determined in accordance with Article 249 of the Tax Code of the Russian Federation. The taxpayer independently decides whether to create reserves for doubtful debts or not. It is advisable to create a reserve, first of all, for taxpayers who sell their goods (works, services) on a deferred payment basis and have constant problems with receivables.

Taxpayers who sell goods (work) under contracts with conditions for maintenance and repair during the warranty period can form a reserve for warranty repairs and warranty service. The reserve is created in relation to just such goods (works). This is usually caused by the need to evenly distribute the costs of warranty repairs (maintenance), the need for which, as a rule, arises closer to the end of the warranty period. The taxpayer determines size limit contributions to this reserve.

The reserve for the repair of fixed assets, as a rule, is needed by taxpayers who have fixed assets that require scheduled repairs, in order to evenly include such costs in expenses.

Formation of a reserve upcoming expenses for vacation pay, a reserve for the payment of annual remuneration for years of service, as a rule, is necessary for organizations with a large staff.

Separately, the Code singles out income associated with production with a long (more than one tax period) technological cycle. They are distributed by the taxpayer independently in accordance with the principle of formation of expenses for the specified works (services). For example, an entity may distribute such revenue evenly or proportionately to the proportion of the actual expenses of the reporting period in the total amount of expenses provided for in the estimate. It is also possible to establish another economically justified method of income recognition. The principles and methods in accordance with which the income from sales is distributed are fixed in the accounting policy for taxation purposes. It is reasonable to establish such principles in the accounting policy if there is a permanent activity associated with long-term (more than one tax period) contracts.

It is necessary for those taxpayers who carry out certain types of activities to fix in the accounting policy certain elements of a special group. For example, this concerns professional participants securities market, etc. Alternative rules that allow certain categories of taxpayers to choose how they keep records are shown in table 2.

Table 2 - Special elements of accounting policy

Elements of accounting policy	Accounting policy options
INCOME TAX OF ORGANIZATIONS
The procedure for the formation of the tax base for operations with securities	Professional participants in the securities market (including banks) that do not dealer activity, independently choose the types of securities (circulated or not traded on the organized securities market), for transactions with which, when forming the tax base, other income and expenses (not directly related to transactions with these securities) are included in income and expenses, determined in accordance with with Chapter 25 of the Tax Code of the Russian Federation	articles 280
The procedure for qualifying operations with securities	The taxpayer chooses the procedure for taxing a transaction with securities, which can be qualified in the same way as a transaction with financial instruments of forward transactions	articles 280
Qualification of futures transactions	The taxpayer must determine the criteria for classifying transactions involving the delivery of the subject of the transaction (with the exception of hedging transactions) to the category of transactions with financial instruments of futures transactions	Paragraph 2 of Article 301
The procedure for calculating taxable profit (for foreign organizations carrying out activities (leading to the formation of a permanent representative office) in the territory of the Russian Federation through more than one branch, if such activities are carried out as part of a single technological process, or in other similar cases, as agreed with the Ministry of Taxes of Russia)	The calculation is made: 1) for each department separately; 2) in general for the group of such departments (including for all departments). This choice is possible subject to the application by all departments included in the group of a single accounting policy for tax purposes. At the same time, organizations can choose which of the departments will keep tax records, as well as submit tax returns at the location of each branch	Paragraph 4 of Article 307
Determination of the share of expenses for the development of natural resources related to several subsoil plots, accounted separately for each subsoil plot	The taxpayer independently determines the share of expenses for the development of natural resources attributable to each specific subsoil plot, or establishes the procedure for calculating this share	Paragraph 2 of Article 261
Formation of bank reserves for possible losses on loans on loan and equivalent debt (including debt on interbank loans and deposits)	The taxpayer has the right to create a reserve for future expenses for possible losses on loans on loans and equivalent debt (including debt on interbank loans and deposits) in the manner prescribed by the Tax Code of the Russian Federation. The amounts of deductions to reserves for possible losses on loans formed in the manner established by the Central Bank of the Russian Federation in accordance with Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)" are recognized as an expense subject to the restrictions provided for in Article 292 Tax Code of the Russian Federation	Article 292
Formation of reserves for the depreciation of securities from professional participants in the securities market engaged in dealer activities	A taxpayer applying income and expenses on an accrual basis has the right to: 1) to attribute to expenses for the purposes of taxation deductions to reserves for depreciation of securities; 2) do not include such deductions as expenses	Article 300

Additional elements include any rules not even mentioned in the Tax Code that the taxpayer will apply for accounting (table 3). In addition, the Code contains alternative norms that are not directly attributed by the legislator to the elements of the accounting policy, but can be included in it as equal elements.

Table 3 - Additional elements of accounting policy

Elements of accounting policy	Accounting policy options
Exemption from the performance of taxpayer obligations	1. Exemption from VAT. 2. Payment of VAT in the general manner. The choice is possible provided that for the three previous consecutive calendar months the amount of proceeds from the sale of goods (works, services), excluding VAT, did not exceed 1,000,000 rubles in total.	Article 145
Definition of transactions that are not subject to taxation (exempted from taxation)	1. The organization enjoys the right to exemption from taxation of transactions provided for by paragraph 3 of Article 149 of the Tax Code of the Russian Federation. 2. The organization waives the right to exemption from taxation of transactions provided for in paragraph 3 of Article 149 of the Tax Code of the Russian Federation	Paragraphs 3 and 5 of Article 149
The procedure for maintaining separate accounting	When carrying out transactions subject to taxation and transactions not subject to taxation, the taxpayer is obliged to keep separate records of them.	Paragraph 4 of article 149
Deadlines for paying tax to the budget	1. Monthly tax payment. 2. Quarterly payment of tax, based on the actual sale (transfer) of goods for the past quarter. The choice is possible provided that monthly during the quarter the amount of proceeds from the sale of goods (works, services), excluding VAT, did not exceed 1,000,000 rubles.	Paragraph 6 of Article 174
Criteria for attributing costs to certain groups of costs	If there are costs that, with equal justification, can be simultaneously attributed to several groups of expenses, the taxpayer has the right to independently determine which group to include such expenses. Fixing such criteria in the accounting policy will allow you to develop and apply in the future the same rules to all such costs.	Article 252, paragraph 4
Depreciation rate for fixed assets that were in operation	1. For fixed assets that were in use, the depreciation rate is determined taking into account the period of operation of the property by previous owners. 2. For used fixed assets, the depreciation rate is determined without taking into account the period of operation of the property by previous owners	Paragraph 12 of Article 259
Application of the procedure for determining the costs of maintaining rotational and temporary camps, including all housing and communal and social facilities, subsidiary farms and other similar services, in organizations operating on a rotational basis or working in field (expeditionary) conditions	In the absence of standards approved by local governments, the taxpayer has the right to: 1) apply the procedure for determining the costs of maintaining these facilities, which is in force for similar facilities located in the given territory and subordinate to the said bodies; 2) do not apply the specified order	Subparagraph 32 of paragraph 1 of Article 264
Loss carry forward procedure	1. Reducing the tax base of the current reporting period by the entire amount of losses received in previous tax periods (subject to the restrictions established by Article 283 of the Tax Code of the Russian Federation). 2. Reducing the tax base of the current reporting period by a part of the amount of losses received in previous tax periods (subject to the restrictions established by Article 283 of the Tax Code of the Russian Federation)	Article 283

On a number of issues, the Code establishes only general norms, but does not contain specific ways to implement them. In particular, this concerns the procedure for organizing separate cost accounting for enterprises that have operations that are both taxable and not subject to VAT. For example, when shipping products for export and the domestic market. If the taxpayer does not have separate accounting, the amount of tax on purchased goods (works, services) is not deductible and is not included in expenses accepted for deduction when calculating corporate income tax. Thus, in order to avoid unnecessary disputes with the tax office, it is necessary to establish the procedure for maintaining separate accounting in the accounting policy. Separate accounting must also be kept when selling excisable goods when using different tax rates. Otherwise, a single tax base is determined for all sales (transfer) of excisable goods. Consequently, the procedure for maintaining separate accounting for excisable goods must also be reflected in the accounting policy.

Article 252 of the Tax Code of the Russian Federation contains the concept of expenses, as well as the procedure for their grouping. At the same time, the legislator admits the existence of costs that, with equal grounds, can be simultaneously attributed to several groups of costs. In this case, the taxpayer has the right to independently determine to which particular group he will attribute such expenses. It seems that it will be most convenient for taxpayers who have such a category of expenses to make their choice and fix it in the accounting policy.

The same applies to the definition of certain incomes. In particular, paragraph 4 of Article 252 of the Tax Code of the Russian Federation establishes that the taxpayer determines where he will attribute income from the lease of property (sublease) - to income from sales or to non-sales. Income from the granting of rights to the results of intellectual activity and means of individualization equated to them (in particular, from the granting of rights arising from patents for inventions, industrial designs and other types of intellectual property) may also relate to both sales income and and to non-operating ones.