Operation

Purchase of goods

VAT on the purchase of goods

Accounting registers are used to organize and maintain analytical accounting for the movement of goods, including accounting for the sale of products and settlements with customers.

In the journal-order form, for accounting for settlements with customers, statements 16 and 6-a are used on an accrual basis, and for analytical accounting of the movement of goods, a balance sheet is used.

When using the journal-order form of accounting in Liverton LLC, journal-order No. 6 is used. This accounting register records the shipment of goods using invoices in the context of buyers, and also applies analytical accounting for the movement of goods.

Accounting for materials is maintained at Liverton LLC in accordance with PBU / 01. The procedure for accounting for the procurement and purchase of materials is established by the regulations and recommendations for accounting at small businesses.

Accounting for purchased materials occurs in accordance with the current legislation on accounting. Their cost includes all costs that accompany the acquisition of these materials. The cost of purchasing materials includes the price from the supplier, various third-party costs.

For the acceptance, storage, issue and further write-off of materials, documents such as:

act of acceptance of materials (form N M-7)

receipt order (form N M-4);

power of attorney (forms N M-2 and N M-2a);

limit-fence card (form N M-8);

requirement-consignment note (form N М-П);

material accounting card (form N M-17);

act of posting material assets obtained during the dismantling and dismantling of buildings and structures (form N M-35);

waybill for the release of materials to the side (form N M-15);

record of inventory balances in the warehouse (form N MX-19);

inventory of inventory items during inventory (form N INV-3).

The following table describes the accounting of these accounts at the LLC Liverton enterprise (Table 8):

Table 8 - Accounting for materials in Liverton LLC

Value added tax on purchased materials is written off to account 19 "Value added tax on purchased materials" in accordance with the procedure used for accounting materials. At the same time, the movement of value added tax on tangible and intangible assets (Fixed Assets) is recorded separately. In the accounting journal of invoices, their operations and accounting for the issuance of invoices are displayed.

Materials can enter the organization in a variety of ways. One of the most common is buying under sales contracts directly from suppliers or wholesalers. In Liverton LLC, the management of the enterprise has established a rule according to which the accounting cost of materials includes transportation and procurement costs, and in accounting the process of purchasing materials is documented by a special correspondence of accounts, as shown in the following table (Table 9):

Table 9 - Purchase of materials from Liverton LLC

Accounting for materials in Liverton LLC is also carried out to control the size of costs and their position within the enterprise. In analytical accounting, a detailed accounting of materials is established using analytical accounting cards in warehouses and balance sheets, or turnover balance sheets. Conducting a consolidated accounting of materials as part of the divisions and warehouses of the enterprise is carried out in the journal-order form of the analytical statement No. 10 of accounting.

In the journal-order form, accounting for the movement of material assets is established in the following journals - orders and statements. As a result, operations that reflect the receipt of material assets are reflected in such journals - orders as:

journal-order N 6 of material assets received from suppliers (correspondence with a credit of account N 60 “Settlements with suppliers and contractors”);

journal-order N 7 of material values ​​acquired by accountable persons (correspondence with the credit of account N 71 “Settlements with accountable persons”).

Accounting for trading costs of circulation to set itself the goal of determining the gross profit or loss of the enterprise from its main activities, as well as the financial results of the economic activity of the organization. Trading costs themselves are determined by the conduct of trading activities.

So, in the case of wholesale trade, trading costs include:

transportation costs for the organization and implementation of trading activities;

rent of premises for a warehouse;

employee salaries;

deductions for social needs;

other household expenses (stationery expenses, communication expenses, and so on).

Distribution costs are accounted for on account 44 "Sales costs". It is important to say that the costs of transporting goods are not included in distribution costs, since these costs are taken into account in the cost of goods.

To summarize the costs of transporting products or finalizing goods, a subaccount on account 44 “Sales costs” can be used. In addition, the cost of transporting goods can be included in the cost of goods. At the end of each reporting period, the cost of finalizing goods and transportation costs are divided among the balance of products at the end of the reporting period and products sold during the period. The policy of the enterprise always independently dictates how the enterprise takes into account transportation costs.

Distribution costs are written off in the debit of account 44 "Expenses for sale". At the end of each reporting period, these costs can be written off to the cost of production as recurring costs. The following table shows the correspondence from this account with Liverton LLC (Table 10):

Table 10 - Selling expenses at Liverton LLC

fixed assets and intangible assets LLC "Liverton" carry out valuation in accordance with the law "On Accounting" and other regulations that describe the process of accounting. All costs of a small business associated with the acquisition and creation of fixed assets and intangible assets will be included in the inventory value.

Depreciation of fixed assets and intangible assets is displayed in account 02 according to the accrual methods used within the organization. At the same time, depreciation deductions are charged for the entire period of use of fixed assets, with the exception of the case of conservation (fixed assets for 3 or more months or the entire organization - for intangible assets).

In addition, it is important to understand that when, due to a change in the fixed assets of a small business, there is a movement of monthly depreciation amounts accrued monthly based on the annual amount, this event is reflected in accounting only starting from the next calendar month.

Fixed assets are recorded on the active account 01 "Fixed assets".

The useful life of fixed assets is the period of use of fixed assets during which they generate income for the enterprise. Each purchased item of fixed assets corresponds to a unique inventory number.

All business operations of Liverton LLC are secured by supporting documents.

Primary documents at a small business enterprise, as a mandatory requirement for accounting, are drawn up in a form corresponding to the unified forms of primary accounting documentation.

Forms of primary accounting documentation for accounting of fixed assets are:

"Act on acceptance - transfer of fixed assets (except for structures and buildings) (No. OS-1)

Invoice for the internal movement of fixed assets (No. OS-2)

The act of acceptance and delivery of repaired and modernized fixed assets (No. OS-3)

Act on the write-off of an item of fixed assets (except for motor vehicles) (No. OS-4)

Inventory card for accounting for fixed assets (No. OS-6)

The act of acceptance (receipt) of equipment (No. OS-14)

The act of acceptance and transfer of equipment for installation (No. OS-15)

Act on Identified Equipment Defects (No. OS-16)” (3, Decree “On Approval of Unified Forms of Primary Accounting Documentation for Accounting for Fixed Assets”).

The following table shows the operations carried out with fixed assets in Liverton LLC (Table 11):

Table 11- Operations with fixed assets in Liverton LLC

Funds are received by the cashier by providing powers of attorney and incoming cash orders to sales representatives. The cashier in the register of issued powers of attorney describes all issued powers of attorney. In the journal of registration of incoming and outgoing cash documents, all incoming cash orders are recorded. Accounting for the movement of cash flows at the cash desk is carried out in the journal-order on account 51. The accountant, in turn, keeps records of all purchases made in the purchase book.

All employees of LLC "Liverton" have an official employment contract, which contains all the provisions for the implementation of labor activities. The accountant is independently engaged in the accounting of issued wages and their accrual. The following table shows the correspondence of payroll accounts for employees (Table 12):

Table 12 - Payroll for employees at Liverton LLC

3 Analysis of the financial condition of Liverton LLC

In order to analyze the current financial condition of Liverton LLC, it is necessary to carefully study the balance sheet of this enterprise (Table 12):

Table 12. Balance sheet of Liverton LLC for 2014 (in thousand rubles)

As follows from the analysis of the data dynamics, the value of current assets at the enterprise. Partially, this trend is explained by the fall in the total assets of the enterprise, due to the decrease in the amount of receivables. Nevertheless, Liverton LLC is increasing its reserves - over the year their size has grown by 6.82%. In addition, there was a drop in capital by 5.5% and a significant decrease in liabilities for more than 1 year - by 28.42%.

Despite the decline in the value of assets and capital, in the specified period, net income, which means a significant increase in return on assets (ROA) and return on equity (ROE), which is a good sign.

Let's analyze the liquidity of Liverton LLC (Table 13):

Table 13. Dynamics of liquidity indicators in Liverton LLC for 2014

The current liquidity ratio shows the share of coverage current assets current liabilities. Thus, the observed decrease in this ratio by 0.051 means a negative trend, as LLC Liverton's coverage of short-term obligations is decreasing.

The intermediate liquidity ratio includes the ratio of current assets minus the size of reserves, due to the lack of liquidity of the latter, to current liabilities. There is also a negative trend in this ratio (decrease by 0.099), which is also a negative trend that describes the financial position of the company.

Absolute liquidity ratio is the ratio of cash and short-term financial investments to short-term liabilities. In LLC "Liverton" there is an increase in this indicator by 0.014, which means the strengthening of the financial position of the enterprise - if necessary, the company will be able to pay off most of its obligations.

As a result of the analysis of the company's income and expenses, it was found that in 2014 the revenue growth rate was 6.4% (from 56,143,627 in 2013 to 59,716,551 in 2014) (Table 3). In addition, the company's net profit in 2014 increased by approximately 2.6% (from 3,912,301 in 2013 to 4,012,419). Meanwhile, the assets of Liverton LLC fell by 12.33% (Table 12). Due to the fall in the value of assets, the fulfillment of the “golden rule of the enterprise economy” is violated, which indicates a negative indicator of the business activity of Liverton LLC.

In the previous chapter of this work, a financial analysis and an analysis of accounting at the LLC Liverton enterprise were carried out. Based on the results obtained during the analysis, this chapter will propose measures to improve the organization of the functioning of the enterprise.

The main criterion for evaluating the activity of an enterprise is the amount of profit received by this company for the period under consideration.

The profit of the enterprise is the difference between the total income of the company and its expenses. In order to increase this indicator, Liverton LLC should reduce costs or increase the efficiency of current costs. The company should review its cost reduction methodology:

analyze all the conditions for the purchase prices of goods from suppliers, to identify the maximum utility from them. If possible, minimize the number of intermediaries in the market, which will reduce the cost of production and increase the market value of the products sold.

create a marketing department within Liverton LLC in order to explore the market of both suppliers of goods and buyers. As a result of the analysis, it will be possible to develop an appropriate document on the marketing policy of the enterprise.

take extra Bank loan in order to expand the activities of the enterprise and rent a large warehouse for doing business.

when choosing suppliers of products, give preference to suppliers with the most favorable conditions for the delivery of goods for the enterprise, trying to use direct contacts with manufacturers of goods.

The main objectives of this marketing strategy include:

analysis of concluded contracts;

analysis of delivery prices for goods purchased for subsequent resale;

marketing research of the market of suppliers of purchased products;

assessment of the demand function for the supplied products, determination of the positive and negative aspects of the activity in comparison with the efficiency of the current business conduct by the competitors of the LLC Liverton enterprise.

With the introduction of the entire complex of marketing research, the enterprise will incur significant costs, but with a high probability they will be fully compensated by optimizing the level of prices for purchased goods. Identification of the possible advantages and disadvantages of the goods offered to customers will allow developing other trading strategies that are most effective and allow increasing the profit of the wholesale trade enterprise.

It is necessary to introduce measures to reduce the cost of production:

improvement of rationing and remuneration of labor;

verification and advanced training of all employees;

improvement of the organization of production and labor in order to eliminate the need for overtime work;

improvement of safety and labor protection;

Additional opportunities for cost reduction are the reduction of costs and expenses included in the item “Other overhead costs”, for example, such costs as penalties, fines, penalties payable by the organization for incorrect compliance with any contractual terms.

All small enterprises, unlike medium and large ones, are able to quickly adapt to external changes in the market environment, leaving unprofitable and entering new profitable market industries. This is due to the fact that the enterprise has a simplified management structure and a relatively limited amount of resources. If the economy in the country is sufficiently developed, a small business will not have incentives to leave the industry, expanding the range, trying to improve the quality of the products sold and maximizing profits in affordable ways.

Changes in prices significantly affect the financial stability of the enterprise. Free prices are set by the company itself, based on their competitive position in the market, as well as market conditions. Thus, pricing is determined, first of all, by the quality of the products sold.

The fulfillment of the plan for the sale of products and for the growth of supply volumes, first of all, is determined by the financial condition of the enterprise.

The financial stability of an enterprise can be established by increasing the turnover of capital in current assets, effectively reducing stocks, increasing own working capital through the competent distribution of financing from internal and external resources. If necessary, the amount of own funds can be increased by bank loans.

The most important factor in covering the lack of own working capital is an increase in its turnover. The main elements that affect the increase in the turnover of own working capital are:

increasing the efficiency of the organization and technology of production;

the introduction of modernized technology;

introduction of improved logistics.

In the future, Liverton LLC should increase its own funds by distributing profits to accumulation funds, subject to an increase in the part of these funds that are not invested in non-current assets. In the future, this dynamics will contribute to an increase in own working capital and an increase in the financial stability of the enterprise. The main factor in replenishing equity is undoubtedly profit, therefore, in fact, the growth of net profit is a reserve for accumulating equity capital.

During the analysis of the financial position of Liverton LLC, it was revealed that the absolute liquidity ratio, although it demonstrates a positive trend, nevertheless does not correspond to the recommended values ​​from 0.03 to 0.08 (Table 14).

Table 14. Dynamics of liquidity indicators in Liverton LLC for 2014

The current liquidity ratio demonstrates the coverage of current liabilities by current assets. In Liverton LLC, this coefficient (equal to 1.7) is at the lower limit of acceptable values ​​from 1.5 to 3.

The quick liquidity ratio reflects the coverage of current liabilities by current assets, and at this enterprise, due to the fact that it exceeds 0.7, it is within the normal range.

Thus, we can conclude that the enterprise is solvent: if necessary, Liverton LLC is able to pay off debts, which reflects an increase in investment interest in the company.

An enterprise is creditworthy if it is able to repay all its loans on time, including interest accrued on them.

Various methods can be used to assess the creditworthiness of an organization. The most popular indicator for assessing the creditworthiness of an enterprise is the ratio of revenue to net current assets. In Liverton LLC, this figure was 3.4 in 2013, and 2.8 in 2014.

The following figure shows the dynamics of the asset turnover ratio of Liverton LLC, equal to the ratio of revenue to total annual assets (Fig. 3):

Figure 3. Dynamics of the asset turnover ratio of Liverton LLC in 2013-2014

A decrease in this ratio indicates a decrease in the creditworthiness of the enterprise. This may lead to a drop in sales due to a fall in debt turnover, as well as a decrease in investment attractiveness.

To improve the creditworthiness of Liverton LLC, it is necessary to increase the volume of products sold.

Due to the growth of the customer base and the increase in the range of products, Liverton LLC managed to increase revenue by approximately 6.4% (Table 3), and, as a result, total revenues also increased. However, the cost of production also increased, albeit by a smaller value (only 2.5%). Thus, the company should continue the policy of expanding the range and increasing sales.

2 Audit and tax reporting in Liverton LLC

Strategy audit the enterprise is formed by the auditor in such a way that:

information from the financial statements is divided into segments, for each of which the contractor is responsible;

the tasks that need to be solved during the verification of the segments mentioned above are established, the documents that need to be checked to complete the established tasks are determined;

the types of audit procedures used during audits are determined.

Segmentation is carried out by two approaches: cyclic and object-by-object. The cyclic method implies segmentation among inspectors by splitting turnovers into accounts, document flow. The object-by-object method segments the financial statements according to the developed chart of accounts.

After segmentation, the auditor determines the procedures for performing the verification of the elements - the method and method of conducting the verification.

As a result, the auditor, having formulated the audit strategy, establishes the regulations: the audit plan and program corresponding to the Audit Planning.

LLC "Liverton" needs to additionally reflect in the audit plan such data as: materiality level; planned labor costs; audit risk assessment; segmentation and performers.

The audit program is a kind of instruction for audit participants involved in checking segments. At the same time, the audit program helps top management monitor the work of auditors. It includes all the required information regarding the audit services provided, as well as the need for documentation and the application of existing regulations.

The main point prescribed in the audit program should be the timing of the audit, as well as the schedule of this process. The schedule of the audit includes the terms for the preparation of the audit report and conclusion.

As a result, the audit organization indicates in general terms how to conduct an audit, using the results of the assessment of audit risks and the initial analysis in general, as well as determining the level of reliability of the internal control system.

Liverton LLC uses a simplified taxation system, therefore, the reporting periods include the first quarter of the year, a six-month period and 9 calendar months.

For the purpose of the correct calculation and payment of tax in Liverton LLC, an accountant organizes tax accounting. For this, it is initially determined taxable period, the tax base, from which the amount of tax is calculated already using tax rates.

All business transactions for the period under review are transferred from primary accounting documents according to their dates and displayed in the annual book of income and expenses.

The book of income and expenses includes three sections:

Section "Incomes and expenses" (four periods, period - quarter);

Section "Calculation of expenses for the acquisition of fixed assets taken into account when calculating the tax base for a single tax";

Section "Calculation of the amount of profit / loss".

The book of accounting for income and expenses in Liverton LLC is maintained in 1C Enterprise, but at the end of the reporting period, the software data is printed.

In Liverton LLC, gross profit equal to the amount of total income minus all expenses is subject to taxation. In accordance with the Tax Code of the Russian Federation for small businesses, the single tax rate is 15%.

Thus, in Liverton LLC:

the taxable base in the first quarter of 2014 was 1,306,985 rubles.

Then the value of the single tax was determined - it turned out to be equal to 196,047 rubles.

Similarly for subsequent periods:

the first six months - 2,815,495 rubles were the taxable base,

the amount of tax payments itself amounted to 422,324 rubles.

For the whole of 2014, the tax thus amounted to 708,074 rubles (with a taxable base of 4,720,493 rubles)

When determining the tax base, it should be remembered that if the value of the single tax is less than the minimum tax, then the company will in any case have to pay tax equal to the minimum established by the state. The minimum tax is an amount equal to one percent of income. So, if a small business total income for the tax period is 3,000,000 rubles, then the amount of the minimum tax would be 30,000 rubles.

In order to identify the optimal taxation regime for Liverton LLC, it is necessary to determine the tax burden and financial result of this enterprise, depending on the taxation system used.

At the moment, as already mentioned in the work, Liverton LLC uses a simplified taxation system with a taxable rate of 15% tax rate gross profit.

The amount of tax payments in 2014 was 708,074 rubles.

In the event that the management of Liverton LLC, switching to a simplified taxation system, chose income as an indicator of activity to determine the taxable base, then the financial indicators of the company would take the following form:

the amount of income - 59716551 rubles;

taxable base - 59716551 rubles (actual monetary value of income);

the tax rate is unchanged for all enterprises, regardless of the type of activity and legal form - 6%;

the actual tax amount payable - 3,582,993 rubles;

Comparison of taxable bases, depending on what the management of LLC "Liverton" chooses as an indicator of activity to determine the said base, is presented in the following figure (Fig. 4):

Figure 4 - Taxable bases depending on the taxation system

As you can see, the taxable base in the case of a simplified taxation system for income exceeds the taxable base in the case of a simplified taxation system for the difference between income and expenses by more than 10 times.

Comparing the amount of tax payments, we can conclude that under the simplified taxation system, using the amount of income as the tax base, the amount of tax payments is several times higher than the amount of tax payments under the simplified taxation system, using the difference between income and expenses as the tax base (Fig. 5):

Figure 5 - tax payments depending on the tax system

Thus, if Liverton LLC, switching to a simplified taxation system, would choose income as an indicator of activity to determine the taxable base, then the value of net profit would decrease by the difference in actual tax amounts payable:

(3582993 - 708074) = 2874919 (rubles)

This means that, as expected, it is much more profitable for the LLC Liverton enterprise to use the simplified taxation system, and the difference between the income and expenses of the enterprise should be subject to tax - this preference will entail the absence of excessive tax deductions for the company in the amount of 2874919 rubles.

3 Better bookkeeping

Accounting in Liverton LLC is represented by a single accountant, which finds its negative reflection in the functioning of the entire organization. As a result of the analysis of the available information on the financial and economic results of Liverton LLC, conclusions were drawn and recommendations were made to improve the work of the enterprise:

an accounting department should be created as a division of the enterprise, headed by a chief accountant. This is due to the fact that the accountant in the singular cannot physically cope with such a volume of work - as a result, the quality of the work of the accounting department and the entire organization decreases in Liverton LLC. It would be most effective to use the combined structure of the organization of the accounting department, an approximate version of such an organization is presented in the following table (Fig. 6):

Figure 6 - Combined structure of the organization of the accounting department

Due to the size of the enterprise, there may be a single accountant in these departments. Thus, each accountant will be responsible for a part of the work that was previously performed in the singular by the chief accountant of the enterprise.

an internal control system should be established to ensure the correct implementation of regulations in the enterprise.

The internal control system may include a variety of internal controls, divided into categories according to the objectives of control:

Display only confirmed transactions. Means of internal control: documentary confirmation of all ongoing operations; control of interrelated operations; control of the correctness of the operations entered into the financial statements.

Correctness of all displayed information. Means of internal control: control of the accuracy of the summation of accounts; following instructions and supervising the professionalism of accountants; assessment of the work done.

Correctness of distribution by registers in accounting. Means of internal control: drawing up an additional (trial) balance sheet; checking the similarity of bank statements and entries in the cash book; checking the maintenance of the estimate and compliance with it.

Control over the availability of all reporting documents. Means of internal control: copying all information into a common data bank, which includes all reports; introduction of increased security measures for access to the database; optional power generator to prevent data loss during a power outage.

Monitoring the receipt of timely management information. Internal controls: introduction of deadlines for the provision of information and monitoring their observance; holding regular meetings to discuss the sufficiency of the information provided.

In view of the fact that the main need for control is necessary in controlling the functioning of the accounting department, the chief accountant may be responsible for the implementation of internal control. He will independently be able to evaluate the work of the accounting department under his charge and analyze the results.

use account 15 “Procurement and acquisition of material assets” and account 16 “Deviation in the cost of material assets” in accounting in order to correctly record entries in accordance with the accounting policy.

to increase responsibility, it is necessary to conclude an agreement on liability with the warehouse workers (in addition to labor liability), so that each of the employees is personally responsible for the products entrusted to him.

When performing the above actions, the maximum return on accounting functions will be achieved, and, as a result, the efficiency of the activities of Liverton LLC will increase.

CONCLUSION

In market relations, the differentiation of all enterprises according to their size appears: small, medium and large.

Enterprises big business often have great market power, to some extent control smaller competitors, while not excluding the possibility of merging with other enterprises and further extensive development of the company - in order to obtain a larger market share.

Medium-sized enterprises are a cross between large companies, which are firmly established in the market, and small enterprises, which are most exposed to the influence of a volatile market environment.

Small businesses include a large number of small companies that employ a small number of employees. Despite the lack of market power of each of the small enterprises, in the aggregate, due to their large number throughout the country, they strongly influence the economic situation and the size of the country's GDP. Realizing this, all developing countries of the world and countries with economies in transition are striving to increase the involvement of the population in creating their own small businesses, conducting social advertising for this purpose and introducing sparing conditions for taxation, issuing loans and even subsidizing certain areas of activity.

Basically, small businesses in the Russian Federation operate in three areas: trade in goods (shops operating in markets with a high level of demand), mediation (delivery of goods to the market, logistics services, and so on), services (providing services in markets with high demand - hairdressing, tire fitting, etc.).

On the one hand, small businesses can be producers, and on the other hand, consumers of various goods and services. The range of activities of these enterprises is very different, which explains their uniqueness. The wound is divided into different forms of ownership and different

In this work, much attention was paid to the theoretical aspects of the functioning of small businesses, namely their distinctive features in the course of doing business. In the course of analyzing the theory of accounting in a small enterprise, it was found that this type of enterprise has a relatively simpler reporting system.

Small businesses often use a simplified taxation system in their activities, which significantly reduces the tax burden of the company. In addition, the simplified taxation system is used by small businesses due to the fact that it is applied to the enterprise as a whole, and not to specific activities as a single tax on imputed income.

Thus, in accordance with the simplified taxation system, the enterprise has a single tax that exempts management from paying taxes such as income tax, personal income tax, property tax, value added tax.

Before determining the exact amount of tax payments, the organization calculates the gross profit indicator as the difference between operating income and expenses, from which tax and some other payments are already deducted, which at the end gives the net profit indicator - net profit reflects the result of the organization's activities.

It was found that tax accounting as such is not able to provide all the necessary information to management, and therefore it always coexists with accounting. The activity of tax accounting can be carried out in two ways: as a parallel organization of accounting and tax accounting, or under the condition of maximum convergence of accounting and tax accounting.

As a practical application, the financial statements of a small business enterprise Liverton LLC, specializing in the wholesale meat trade in Moscow, were studied. In this paper, the activities of this company were described, then the structure of the organization of accounting and the system for organizing accounting work on reporting and maintaining records at this enterprise were analyzed.

Accounting in LLC "Liverton" is carried out in accordance with the established accounting policy.

The company has a single accountant, which is why it makes sense for the company to hire additional employees of this specialization in order to increase the efficiency of accounting and increase control over the functioning of the enterprise.

In general, during its existence since 2012, Liverton LLC has shown positive net profit and good liquidity indicators, which indicates a successful business.

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Annex 1

Appendix 2

Economic accounting of the organization's activities is a system of monitoring, control, processing and transmission of information necessary for operational management and management.

main goal business accounting is the formation of high-quality (complete, reliable) and timely information on the financial and economic activities of the organization, necessary for the management and development of a market economy, for the preparation, justification and adoption of managerial decisions at various levels, to determine the position of the organization in the market, to identify the position of enterprises - competitors and so on.

The economic accounting system includes three types of accounting:

operational (operational - technical);

statistical;

accounting.

Operational (operational - technical) accounting is compiled directly at the places of work, the performance of various economic functions (department, warehouse, etc.), and therefore its information is limited to the organization.

Statistical accounting studies mass (quantitative) socio-economic phenomena and processes public life outside of one organization. It helps to identify patterns inherent in these mass phenomena and processes under certain conditions.

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

Accounting has a number of characteristic features, which distinguish it from other types of accounting (in particular, managerial, tax or statistical):

the subject of accounting is limited to the framework of a particular organization;

in the accounting system there is a continuous reflection of all, without exception, business transactions that are carried out in the organization;

continuity in time of reflection of occurring economic facts;

all means and economic processes are necessarily reflected in monetary terms, generalizing natural indicators;

the interconnectedness of the reflection of economic activity, due to the mutual dependence of the facts taking place;

The accounting system is aimed at achieving completeness, efficiency, continuity and continuity in accounting for those aspects of economic activity that characterize the organization as a business entity.

In the management system, accounting performs a number of functions, the main of which are the following.

1. Control function. With the help of special techniques and methods of accounting, three types of control are carried out: preliminary - before a business transaction; current - during the operation; subsequent - after its completion. Control is carried out in the following areas: implementation of plans (programs) in terms of volumes of produced, shipped and sold products; ensuring the safety of the property of the enterprise; rational and efficient use of material and raw materials, fuel and energy, labor and financial resources; use of fixed assets, depreciation, repair fund; the formation of actual costs for the production of products and the calculation of the cost of production, etc.

2. Ensuring the safety of property. This function is closely related to the improvement of the accounting system and the strengthening of its control function. To implement this function, the following prerequisites are necessary: ​​the availability of equipped storage facilities, control and measuring instruments, measuring containers, flow meters, etc. The tool for the implementation of this function is an inventory of the enterprise's property, which allows you to determine changes that have occurred in the composition of the property.

3. Information function. The information generated in accounting must be useful to interested users, for this it must be relevant, reliable and comparable. Information is relevant from the point of view of interested users if its presence or absence has or is capable of influencing the decisions of users, helping them to evaluate past, present or future events, confirming or modifying previously made assessments. Information is reliable if it does not contain material errors. To be reliable, information must objectively reflect the facts of economic activity to which it actually or presumably relates. The information generated in accounting must be complete.

4. Feedback function. Using feedback using accounting information that reflects the actual values ​​of indicators, they monitor the implementation of planned indicators, standards, norms and regulations, estimates and compliance with the economical use of all types of resources, establish various shortcomings, identify production reserves and the degree of their mobilization and use. The accounting system provides feedback management at any level. No other system is able to perform this task.

5. Analytic function. It consists in providing the analytical services of the enterprise with complete and reliable information for analyzing production and economic activities using accounting tools.

Purpose of accounting- formation of timely, high-quality information on the financial and economic activities of the enterprise, necessary for the management and formation of a market economy, for the preparation, justification and adoption of managerial decisions at various levels, for determining the behavior of the enterprise in the market and identifying the position of competing enterprises, etc.

Accounting tasks:

Formation of complete and reliable information about economic and financial processes, the results of the organization's activities;

Control over the availability and movement of property, the use of material and raw materials, fuel and energy, labor and financial resources in accordance with the current laws of the Russian Federation, norms and standards approved by organizations;

Control over the formation and use1 of sources for the creation of the organization's property;

Formation of the actual cost of manufactured products (works, services);

Determination of the financial results of the organization.

Accounting principles - some generally accepted basic agreements regarding the rules for recognizing, measuring and presenting the facts of economic activity, which are based on requirements and assumptions.

Consider the most important accounting requirements:

· completeness in accounting practice - accounting for all documented business facts, i.e. their mandatory registration without any passes;

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

· timeliness reflection in accounting of all facts of economic activity;

· consistency - identity of analytical accounting data to turnovers and balances of synthetic accounting accounts;

· prudence – greater willingness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves;

· rationality in accounting, based on the conditions of economic activity and the size of the organization.

Assumptions - these are fundamental, basic concepts that involve certain conditions created by the company when setting up accounting, which should not change.

The fundamental assumptions are:

· property isolation means that the organization must keep records of its own property and liabilities separately from the property and liabilities of other organizations and owners of this organization;

· business continuity which assumes that the entity has no intention or need to liquidate or significantly reduce operations and will continue in operation for the foreseeable future;

· sequence of application of accounting policies , which is expressed in the use of the same accounting methods, methods and techniques from one reporting period to another;

· temporal certainty of the facts of economic activity , which manifests itself in the fact that the facts of the economic activity of the organization should 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.

Assumptions and principles are of great importance for understanding the logic of construction, the composition of reporting and the content of its articles.

For information to be considered useful to them, it must meet the requirements of relevance, reliability and comparability. Such requirements are also called qualitative characteristics of information.

Relevance information is determined by its ability to influence decisions made by interested users, helping them evaluate past, present and future events, confirming or changing previous assessments of the organization's performance. The relevance (relevance) of information is influenced by its content and materiality. essential information is recognized, the absence or inaccuracy of which may affect the decisions of interested users.

Reliable information is considered to be free of material errors. To be reliable, information must objectively reflect the facts of economic activity. The latter should be reflected in accounting based not so much on their legal form, but on their economic content and business conditions, i.e. content must take precedence over form. Reliability of information is ensured by:

truthfulness- an objective representation of the actual state of affairs;

neutrality - information should be free from one-sidedness and should not influence the decisions and assessments of interested users in order to achieve predetermined results or consequences;

prudence(caution) - property and income should not be overstated, and liabilities and expenses should not be underestimated. At the same time, the creation of hidden reserves is not allowed. One of the specific manifestations of prudence is the reflection of profit in accounting only after the completion of business transactions (facts of economic activity), and loss - from the moment an assumption arises about the possibility of its (loss) occurrence;

completeness- information generated in accounting should reflect all the facts of economic activity.

Comparability means that interested users should be able to compare information about the organization over different periods of time in order to identify trends in the financial position and financial performance of the organization. Users of the information should also be able to compare information across entities in order to compare their financial position, financial performance and changes in financial position.

Russia is constantly working to improve the system of legal and methodological regulation of accounting, based on a four-level system of legal acts.

First level - laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, establishing uniform legal and methodological standards for organizing and maintaining accounting in Russia. The norms contained in other federal laws and affecting the issues of accounting and financial statements must comply with the Federal Law "On Accounting".

Second level- Regulations on accounting ( Russian standards), approved by the federal executive authorities, the Government of the Russian Federation. Currently, 22 Regulations (standards) on accounting have been published.

Third level - guidelines, instructions, recommendations and other relevant documents. They are prepared and approved by federal agencies, ministries, other executive authorities, professional associations of accountants on the basis of and in the development of documents of the first and second levels. This includes the Charts of Accounts for the financial and economic activities of organizations and instructions for their use.

Fourth level- documents on the organization and maintenance of accounting for certain types of property, liabilities and business transactions, which are mandatory for specific organizations. These are working documents of organizations intended for internal use, approved by the head of the organization within the framework of the adopted accounting policy. These documents, their content and status, principles of construction and interaction with each other, as well as the procedure for preparation and approval are determined by the head of the organization.

Balance sheet and its characteristics. Procedure for preparing balance sheets.

The balance sheet is the main source of information for interested users about the property and financial condition of the organization. The balance sheet data indicates whether the organization will be able to fulfill its obligations to investors, creditors and other persons in the near future, or whether it is threatened with financial difficulties.

Thus, in appearance, the balance sheet is presented in the form of a table, on the left side of which the property of the enterprise is shown by composition and location - this is the balance sheet asset, and on the right side the sources of formation of this property are shown indicating the purpose and maturity - this is the balance sheet liability.

By the time of compilation, balance sheets can be:

introductory (they make up at the time of the organization's inception. The balance determines the amount of values ​​with which the organization begins its activities);

current (compose periodically during the entire existence of the organization);

sanitized (composed in cases where the organization is approaching bankruptcy in order to determine the real state of affairs in the organization);

liquidation (make up during the liquidation of the organization);

dividing (compose at the time of the division of a large organization into several smaller structural units);

unifying (make up when several organizations are merged / merged into one).

According to the form of displayed information, balances are classified as:

static (compiled on the basis of momentary indicators calculated for a specific date);

dynamic (compiled both on a certain date and in motion - in the form of interval indicators (turnovers for the reporting period), for example, turnover balance, chess turnover balance).

According to the sources of compilation, the balance sheets are divided into:

inventory (compiled only on the basis of inventory / inventory of funds);

book (compiled on the basis of only current accounting data / book entries, without prior verification by inventory):

general (compiled on the basis of accounting data, which are confirmed by inventory data).

According to the volume of information, balance sheets are divided into:

single (reflect the activities of only one organization);

consolidated (compiled by mechanically adding up the amounts for the items of several unit balance sheets and calculating the total results of the asset and liability);

consolidated balance sheet - the union of the balance sheets of organizations that are legally independent, but connected by economic relations. It combines the balance sheets of the parent organization, its dependent and subsidiaries.

According to the method of "cleaning" can be:

gross balances (including regulatory items - depreciation of fixed assets, depreciation of intangible assets, reserves for depreciation of investments in securities, trade margin);

net balances, from which regulatory items are excluded, i.e. carried out "cleaning".

According to the nature of the activity, balance sheets can be:

main activity (corresponding to the charter);

non-core activities (housing, transport, etc.). According to the purposes of compilation, balance sheets are distinguished:

trial (make up to check the identity of the balance sheet);

final (are official documents);

reporting (compiled for the reporting period on the basis of accounting data);

forecast (compiled taking into account forecasting and planning the organization's activities for the future).

According to the form of ownership, the balance sheets of state and municipal, cooperative, public, private and joint organizations are distinguished.

The balance sheet can be presented in the form of a table in which the organization's economic assets are grouped by composition, location (assets) and sources of education (liabilities).

I Non-current assets;

II Current assets.

In the liabilities side of the balance sheet, the sources of property formation are grouped into three sections:

III Capital and reserves;

IV Long-term liabilities;

V Short-term liabilities.

In each of these five sections in separate lines, called balance sheet items, reflects the relevant types of economic assets and the sources of their formation, indicated in the classifications of economic assets by composition and nature of use and by sources of formation and intended purpose. Balance sheet - this is an indicator (line) of an asset and liability, characterizing certain types of property, their sources, obligations. Articles are combined into groups, groups - into sections, based on their economic content. There are two types of balance: gross balance (impure); net balance (net).

Based on the balance sheet data, measures are developed to eliminate them, and the correct use of assets for their intended purpose is monitored. It gives a complete and complete picture not only of the financial condition of the enterprise at each moment, but also of the changes that have occurred over a particular period of time. The latter is achieved by comparing balance sheets for a number of reporting periods.

The relationship between accounts and the balance sheet is manifested in the following:

Balance sheet items correspond to the names of accounting accounts.

Like the sides of the balance sheet (assets and liabilities), accounts are divided into active and passive.

Accounting accounts at the beginning of the reporting period are opened on the basis of balance sheet items with entries in the opening balances, at the end of the reporting period, on the basis of the final balances of synthetic accounts, a balance sheet is drawn up.

For the convenience of control over accounts, checking the correctness of entries on them and summarizing accounting information, a journal of accounting for business transactions and turnover sheets are used.

All facts as they arise are recorded in the journal. The journal of business transactions is the main document in tax accounting.

Recording is done in chronological order. In the journal, the accountant records the content of the fact of economic life.

Turnover sheet is a table in which the names and numbers of accounts are entered, the amount of the opening balance for each account (debit or credit), the amount of turnover on debit and credit, and the closing balance is displayed.

The turnover sheet is compiled at the end of the month and registers the turnover and balances of all working accounts.

There are turnover sheets for the accounts of synthetic and analytical accounting.

at the enterprise, its variants

Business entities, organizing the accounting system, pursue different goals:

1) owners - to get the maximum profit and hide it from the tax authorities;

2) if the owners are shareholders - receiving maximum dividends (Americanized model) or expecting an increase in the share price (Japanese model);

3) creditors - interested in the solvency of the enterprise;

4) debtors - the possibility of non-payment of debts;

5) tax authorities- collection of high taxes, which is possible with a large profit of the enterprise;

6) workers and employees - are interested in receiving high wages and its timely issuance, etc.

The interests of all the above persons come into conflict.

Based on the objectives of accounting, it follows main goals:

- formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;

– providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates ;

- prevention of negative results of the economic activity of the organization and the identification of intra-economic reserves to ensure its financial stability.

Additional accounting tasks include:

1. Preservation of the owner's property - therefore, the owners are trying to organize accounting in such a way as to create an integral system of methodological tools that allow registering all the facts of economic life.

2. Security effective management organization - while all accounting information is sent to make the right management decision. Here, on the one hand, the interests of owners and administration unite, on the other hand, these interests conflict with the interests of workers and employees.

3. Calculation of financial results, i.e. identification of economic and legal consequences of business transactions. There are two concepts of a financial decision: financial (profit calculated by an accountant is not equal to taxable profit) and tax (profit calculated by an accountant is equal to taxable profit).

4. According to Henriksen, accounting is a means of redistributing resources in national economy. The accountant draws up financial statements, if the statements show high profits, then the company's shares become more expensive, therefore, financial capital rushes into the company, if profits are low, then capital outflow.

All accounting tasks are interrelated, their priority changes with the economy. Under the conditions of the administrative-command system, the 1st task is most important (although the importance of the 3rd is declared), in market economy the 2nd task is the most important, and with the development of the market, the importance of the 3rd and 4th tasks increases

The control mechanism should solve the problems facing the enterprise, while a necessary condition for the effective operation of the enterprise is the rational construction of the organizational and production structure management. The management structure is influenced by a significant number of factors, the most important of which include: sectoral affiliation (type of activity); scale and nomenclature of production; feature of applied technological processes; the level of specialization and cooperation of the enterprise.

Under organizational structure enterprises understand the composition, subordination, interaction and distribution of work among departments and management bodies, between which certain relations are established regarding the implementation of power, command flows and information. Organizational structure expresses the form of division and cooperation of labor in the field of management and has an active impact on the process of functioning of the enterprise. The more perfect the management structure, the more effective the impact on the management object and the higher the performance of the enterprise.

Article 6 of Chapter 1 of the Law establishes general procedure for organizing accounting in enterprises and organizations:

1. Responsibility for the organization of accounting in organizations, compliance with the law in the performance of business operations shall be borne by the heads of organizations.

2. Heads of organizations can, depending on the volume of accounting work:

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

b) introduce the position of an accountant;

c) transfer, on a contractual basis, bookkeeping to a centralized accounting department, a specialized organization or a specialist accountant;

d) keep accounting records personally.

3. The accounting policy adopted by the organization is approved by order or instruction of the person responsible for the organization and state of accounting.

It affirms:

- a working chart of accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements for the timeliness and completeness of accounting and reporting;

- forms of primary accounting documents used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

- the procedure for conducting an inventory and methods for assessing types of property and liabilities;

– document flow rules and accounting information processing technology;

- the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.

4. The accounting policy adopted by the organization is applied consistently from year to year. A change in the accounting policy may be made in cases of changes in the legislation of the Russian Federation or regulations of the bodies that regulate accounting, the organization develops new methods of accounting or a significant change in the conditions of its activities. In order to ensure comparability of accounting data, changes in accounting policies should be introduced from the beginning of the financial year.

With the general methodological basis of accounting at each individual enterprise, various factors are taken into account that affect the organization of accounting at this enterprise:

- forms of ownership of the means of production and other property of the enterprise;

– variety of types of entrepreneurial activity;

– industry specifics;

- Company structure.

The very organization of accounting at the enterprise includes several stages of the accounting process:

1. Organization of accounting is carried out by current supervision.

2. Control, registration and documentation of business transactions.

3. Systematization and grouping of accounting information contained in accounting documents.

4. Drawing up financial statements.

4. The implementation of the use of accounting and reporting information in the analysis of the economic activity of the enterprise and the adoption of sound economic management decisions.

In accordance with Article 4 of Chapter 1 “On Accounting”, accounting must be kept by all legal entities, regardless of the organizational and legal form, and individuals engaged in individual entrepreneurial activities keep records of their income and expenses in accordance with the current tax legislation.

In accordance with the Civil Code of the Russian Federation (Article 48-123), a legal entity is an organization that owns, manages or manages separate property and is liable for its obligations with this property: it can acquire and exercise property and non-property rights on its own behalf, bear obligations, be a plaintiff and a defendant in court. Legal entities are required to maintain and form an independent balance sheet.

Responsibility for the organization of accounting at the enterprise, compliance with the law in the performance of business operations lies with the head of the enterprise. Depending on the volume of accounting work (Art. FZ), the manager can:

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

2. Introduce the position of chief accountant.

3. Transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant.

4. Keep accounting records personally.

Responsibility to the management of the enterprise for the implementation of these tasks lies with the chief accountant. He is a key financial person in the enterprise and he has to solve all kinds of problems.

The first of these in importance and professional affiliation is the organization, management and control of daily, sometimes routine, accounting work.

Accounting must be meticulous and perfect. At first glance, the transparency of accounting is in some conflict with the observance of trade secrets of the enterprise. But it's not. The clarity of accounting, its absolute clarity and easy readability are necessary, first of all, for the accountant himself, in order to be able to make important decisions in the shortest possible time. It is expedient to single out trade secrets separately. It is better to have a few of them, then it will be easier to protect them.

In order to successfully solve the financial and economic problems of an enterprise in modern conditions, it is necessary to plan the financial result, designate its real boundaries, outline ways to achieve it and then implement it. decision as primary documents. But this requires additional conditions and powers.

Organization of accounting for the new

created enterprise

If you have been hired as a chief accountant at a newly created enterprise, then the initial function of the accountant and administration will be the state registration of the enterprise.

The enterprise is a property complex. It includes all types of property that an enterprise needs to carry out its production activities, including land. The complex also includes buildings, structures, equipment, inventory, products, raw materials, etc. Therefore, the enterprise as a property complex as a whole is recognized as real estate. And since this is real estate, it must be registered before the start of activity. At the same time, an enterprise must be registered in only one organizational and legal form provided for by the Civil Code of the Russian Federation. The form of ownership of a commercial enterprise can be LLC, OJSC, CJSC, production cooperatives, state, municipal unitary.

The most common forms are LLC, OJSC, CJSC. Undoubtedly, if the governing body made the right choice, then in the future it will have an impact on the methods of corporate planning of the enterprise and directly on the form of accounting organization.

It is necessary to register an enterprise at the location of a legal entity, the correctness of which is of great importance both in tax and civil law. Indeed, in accordance with paragraph 2 of Art. 54 of the Civil Code of the Russian Federation, the location of a legal entity is determined by the place of its state registration, unless otherwise specified in the constituent documents of the legal entity in accordance with the law.

In accordance with Art. 12 of the Law on State Registration must be collected desired package documents, attach a document confirming the payment of the state duty and carry out state registration of the enterprise.

After the company is included in the Unified State Register enterprises and organizations, it must be put on tax records.

If the company plans to apply the STS (simplified taxation system) in the current year, then you must submit an application for the application of the STS along with the application for registration.

Registration of an enterprise in non-budgetary social funds carried out by these funds. In this case, the basis for them will be the information of the tax authorities.

The next step will be the production of seals and the necessary stamps, preparation of samples of signatures of persons entitled to sign settlement and payment documents.

After that, the next step is to open a checking account. It is necessary for the implementation of business activities. The procedure for opening an account is established by the Bank of Russia on the basis of federal laws (Article 30 of the Law on Banks) (provided required package documents). The opening of a current account must be reported to the tax office. Of course, the bank itself is obliged to inform it about the opening of a current account by you in it on the basis of clause 1 of Art. 86 of the Tax Code of the Russian Federation within five days from the date of opening. But the company is obliged to notify the tax office itself. The term is set at 7 days (clause 2, article 23 of the Tax Code of the Russian Federation). If this requirement is violated, the enterprise may be fined in the amount of 5,000 to 15,000 rubles. (Clause 1, Article 118 of the Tax Code of the Russian Federation). At the same time, officials can also be held accountable. The bank will notify the administration of the opening of a current account by an information letter on opening an account. Only after that the current account starts working.

Organizing accounting at the enterprise, the chief accountant is based on the following regulatory documents.

These are, first of all, Federal Law No. 129-FZ of November 21, 1996 “On Accounting”, the Regulation on Accounting, approved by Order of the Ministry of Finance of Russia of July 29, 1998 No. 34n “On Approval of the Regulation on Accounting and Accounting in the Russian Federation”, as well as separate accounting provisions governing the accounting of individual objects and operations.

The Chart of Accounts, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and the Instructions for its Application”, is the basis of accounting, because according to it you will be able to reflect all business transactions in accounting accounting.

Immediately after state registration and selection of staff, the chief accountant needs to develop an accounting policy for the enterprise. After all, this is the document according to which your company operates. It must be drawn up according to the rules corresponding to the current legislation.

In the accounting policy, it is necessary to approve the basis of the foundations - the chart of accounts. The chart of accounts must contain synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting.

Next, you need to approve the forms of primary accounting documents. These documents should reflect the economic activity of the enterprise, of course, provided that there are no such forms. Standard forms are not subject to change and adjustment.

When drawing up an accounting policy, the procedure for conducting an inventory of assets and liabilities of your enterprise, methods for assessing assets and liabilities are determined.

The chief accountant also needs to draw up and approve the workflow for the accounting department.

Next is the choice of technology for processing accounting information. And of course, the way to control the business operations of the enterprise is determined. Automated system Accounting involves the use of a computer program for accounting. At the same time, an enterprise can independently develop computer programs, or it can purchase a licensed program. It all depends on the size of your business. After all, the larger the enterprise, the greater the volume of business operations. This means more needs for separate accounting, etc. Accordingly, programs are selected from this, for small ones - simpler, and for large ones - solid ones that meet modern accounting requirements. There are many complex accounting programs. These are "1C", "BEST", "Info-Accountant", "Sail" and others similar and almost indistinguishable from each other. All of them are of the same type, but the program “1C. Accounting.

Automation of accounting operations allows the accounting service to establish contact with other departments. With the transition to the new system, they will all be united into a single complex. And what is valuable, this will make the work of accountants easier. After all, part of their functions can now be shifted to the shoulders of storekeepers, managers, engineers of technical departments, etc. The result of the work will be higher if business contacts are established with all departments at the enterprise.

Responsibility for the organization of accounting in the enterprise, compliance with the law in the performance of business operations lies with the head of the enterprise. It is the leaders who form the accounting staff, approve it. They decide how accounting will be kept in the enterprise. At the same time, the chief accountant will head it, or centralized accounting will be involved in this on a contractual basis.

After the chart of accounts is approved in the accounting policy, the chief accountant can proceed to the formation and maintenance of accounting.

For the correct setting of accounting in the enterprise, you need to know its most important objects. They include:

1. Non-current assets. This is the property of the enterprise in its composition and location. This is a balance sheet asset: fixed assets, intangible assets, construction in progress, profitable investments in tangible assets, long-term financial investments, deferred tax assets.

2. Current assets. These include inventories, value added tax on acquired valuables, receivables, short-term financial investments and cash, both in the cash desk of enterprises and in all current accounts.

In addition, there are more asset objects. These are authorized capital, additional capital and retained earnings (uncovered loss). In this case, the authorized capital is considered without own shares redeemed from shareholders.

All listed non-current and current assets constitute the active part of the balance sheet of the enterprise.

The liability of the balance sheet consists of the property of the enterprise according to the sources of its formation. In this case, the sources can be own and borrowed.

Introduction

1. Accounting in economic analysis in the enterprise management system

1.1. Relationship between economic analysis and accounting

1.2. Accounting in the enterprise management system

2. Organization of accounting of financial and economic activities of OOO Neft-Service

2.1. general characteristics OOO Neft-Service

2.3. Analysis of financial and economic activity

Conclusion

List of used literature

Applications

Introduction

The study of natural phenomena and social life is impossible without analysis. Analysis is the dismemberment of a phenomenon or object into its constituent parts (elements) in order to study their inner essence. Equally, the same provision applies to economic phenomena and processes. So, to understand the essence of profit, it is necessary to know the main sources of its receipt, as well as the factors that determine its value. The more detailed they are investigated, the more effectively it is possible to manage the process of formation of financial results.

However, analysis cannot give a complete picture of the subject or phenomenon being studied without synthesis, i.e. without establishing links and dependencies between its constituent parts. When studying profit, it is also necessary to take into account the relationship and interaction of factors that form its level. Only analysis and synthesis in their unity provide a scientific study of objects and phenomena.

Economic analysis can be viewed as an activity for the preparation of data necessary for the scientific substantiation and optimization of management decisions. Analysis is closely related to production planning and forecasting.

Analysis is an important element in the production management system, an effective means of identifying on-farm reserves, the basis for the development of scientifically based plans and management decisions.

Quality of work manufacturing enterprises characterized by the end result of production and economic activities, the rhythm of the work performed.

Improving the quality of work performed depends not only on the organization itself, but also on external factors: suppliers, customers, timely receipt of funding, on the socio-political and economic situation in the state.

Economic analysis is a systematic study of all aspects of the financial and economic activities of the enterprise. The main function of analysis is to search for reserves to improve production efficiency. The main reserves of production enterprises in all their divisions are associated with the use of three types of resources corresponding to the structure of the production process, reserves associated with the use of labor, means of labor and objects of labor. The mobilization of reserves is carried out both by improving technology and by eliminating various losses.

The purpose of the work: to study accounting in economic analysis in the enterprise management system.

Work tasks:

Consider the relationship between economic analysis and accounting;

Consider accounting in the enterprise management system;

Consider the organization of accounting for the financial and economic activities of OOO Neft-Service.

1. Accounting in economic analysis in the enterprise management system

1.1. Relationship between economic analysis and accounting

The closest links exist between accounting and economic analysis. Accounting has been and is the main "supplier" economic information about the economic activity of enterprises. The share of economic information received through the accounting system reaches 70% or more in enterprises and associations. Accounting reflects business transactions in primary documentation, recording them in the registers of synthetic and analytical accounting and in financial statements. The fact that it was accountants who were the first to analyze the economic and financial activities of enterprises is quite natural. Each accountant, having drawn up a balance sheet, is interested in the state household funds and sources of their formation, find out whether all the reserves were used by the enterprise to increase profits, what shortcomings hindered economic activity in the past reporting period. Life itself forced to analyze the balance and reporting of accountants.

The introduction of commercial accounting and strict observance of state discipline in terms of taxation noticeably increase the importance of the "analytical activity" of chief accountants of joint-stock associations, share companies with limited and unlimited liability, state and private enterprises.

The financial position or condition of an organization is understood as its ability to provide the process of economic activity with financial resources and the ability to maintain normal financial relationships with employees of the organization and other organizations, banks, budget, etc. To characterize the financial condition of an enterprise, it is necessary to assess the placement, composition and use of funds (assets), as well as the state of the sources of their formation (liabilities) by ownership (own or borrowed capital) and maturity of liabilities (long-term and short-term). For a general assessment of the dynamics of the financial condition of the enterprise, balance sheet items are combined into separate specific groups on the basis of liquidity (asset items) and the urgency of obligations (liability items). Thus, an aggregated balance is obtained (Table 1.1). Under the liquidity of the company's assets understand the ability to convert them into cash. Reading the balance sheet by systematized groups of the aggregated balance sheet is carried out using the methods of horizontal and vertical analysis.

Table 1.1 Systematized groups of the aggregated balance sheet

Horizontal analysis is a dynamic analysis of indicators. It allows you to set their absolute increments and growth rates.

Vertical analysis is a structural analysis of the assets and liabilities of the balance sheet. The structure (composition) in economic analysis is measured quantitatively as the ratio of parts, expressed by their specific weights in the total volume of the studied population. It is measured in fractions of a unit or as a percentage.

When assessing the financial condition of an enterprise, the following concepts are used:

The total value of the property of the enterprise is equal to the balance sheet;

The value of immobilized assets (i.e., fixed and other non-current assets) is equal to the sum of the total of section I of the asset balance;

The cost of working (mobile) funds is equal to the total of section II of the asset balance;

The cost of material working capital is the total amount of stocks in the current assets of the balance sheet;

The amount of receivables and short-term active loans (loans granted to organizations for a period of less than 12 months) is equal to lines 230, 240; 251 balances;

The amount of free cash in the broad sense of the word includes the amount of money on hand and in the accounts of the enterprise, securities and other short-term financial investments. It is equal to the sum of lines 252; 253 and 260 on balance;

The cost of equity is Section III balance sheet liabilities in the amount with debts to participants (founders) for the payment of income, deferred income, reserves upcoming expenses section V liability;

The amount of borrowed capital is equal to the sum of Sections IV and V of the liabilities side of the balance sheet minus the debt to the participants (founders) for the payment of income, deferred income and reserves for future expenses;

The amount of long-term loans and borrowings intended to a greater extent, as a rule, for the formation of fixed assets and other non-current assets, is equal to the total of section IV of the balance sheet liability;

The amount of short-term loans and borrowings intended, as a rule, for the formation of current assets, is equal to the amount of loans and credits under page 610 of section V of the balance sheet liability;

Value accounts payable(settlements) and other liabilities are reflected in lines 620 and 660 in section V of the liabilities side of the balance sheet.

It should be borne in mind that the articles “Debts to participants (founders) for the payment of income”, “Deferred income”, “Reserves for future expenses” of section V of the balance sheet reflect domestic debt enterprises, i.e. equated to own funds, therefore, when analyzing their amounts, they should be added to equity.

To make the analysis more accurate, on the basis of accounting data (including analytical) from section II of the asset balance, it is necessary to allocate expenses that are not covered by special funds and special-purpose financing according to the report on changes in capital (form No. 3) and the report on the intended use received funds (form No. 6), meaning the immobilization of current assets, and from liabilities of the balance sheet - non-payments, namely obligations not repaid on time, payment claims of suppliers not paid on time, arrears to the budget, etc., reflected in the annexes to balance sheet(section 1; 2 forms No. 5).

Directly from the analytical balance sheet, you can get a number of the most important characteristics of the financial condition of the enterprise. Such an analysis is presented in Table 1, respectively. 1.2 and 1.3. The indicators given in the tables are compared in dynamics, their changes are evaluated. Similar tables can be compiled for a number of years to determine trends using dynamic indicators (absolute change, growth rate, growth rate, average increment, etc.). On the basis of the compiled time series, graphs are built, functions are determined that describe the behavior of a particular balance sheet item, a correlation-regression analysis of comparing changes in indicators necessary for making management decisions is possible.

Table 1.2

Analytical grouping and analysis of balance sheet assets

Signs of a general positive assessment of the dynamics and structure of the balance sheet are:

Growth of own capital;

Absence of sharp changes in individual balance sheet items;

Correspondence (balance) of the amounts of receivables and payables;

Absence in the balance of losses, overdue debts to banks, the budget, given in the appendices to the balance sheet (section 1; 2 and in the certificate to section 2 of form No. 5).

According to Table. 1.2 shows that, in general, the property of the enterprise increased by 1273 thousand rubles at the end of the reporting period. and amounted to 107.01% of the amount relating to the beginning of the period. At the same time, an increase in the value of assets is observed in all sections of the aggregated balance sheet. Growth rate of all property should be compared with the change in sales according to the income statement (Table 1.4). If the growth rate of sales outpaces the growth rate of property, the result of such a change is characterized as positive.

In this example, the growth rate of sales volume was:

39.759/45.072 100=88.21%. (there is a decrease).

Table 1.3

Analytical grouping and analysis of balance sheet liability items

The increase in the size of capital with a decrease in turnover indicates that an increase in the value of assets does not contribute to improving the performance of the organization.

As part of the total property, we see an increase in the share of immobilized assets from 34.14 to 37.06% with an overall decrease in the share of current assets compared to the data at the beginning of the period (Table 1.2). Moreover, the growth rate of immobilized assets reached the highest value among the groups of the aggregated balance, it amounted to 116.15%. Such changes, obviously, reduce the mobility of the capital structure of the enterprise, reducing the liquidity of its balance sheet.

decline specific gravity receivables (Table 1.2) indicates a relative decrease in the credit provided by the enterprise. This fact reflects a reduction in the terms of payment for goods shipped by the enterprise, a decrease in the amount of funds diverted from turnover by debtors. However, with a decrease in the amount of goods sold, the reduction in debt is obviously associated with a decrease in sales volumes. The decrease in sales volumes in itself reduces the amount of payment for the sold goods and, accordingly, the amount of debtors' debts for it. Therefore, in this situation, there are not enough grounds for a positive assessment of the fact of a decrease in receivables, since the decrease in debt to the enterprise is probably not associated with more rational settlements for the sold goods, but is caused by a decrease in the volume of sales of goods, which negatively affects the financial result.

Table 1.4 Profit and loss statement

With a general decrease in the share of working capital at the enterprise, there is also an increase in the share of cash in the composition of working capital from 4.41 to 4.74% compared to the beginning of the period.

The increase in the share of funds characterizes the increase in the mobility of assets and, consequently, the degree of solvency of the enterprise for current liabilities. But on the other hand, free sums of money could be invested in the turnover of the enterprise to increase production and sales volumes and thereby increase sales.

The increase in the share of cash, obviously, contributed to the decrease in the share of receivables. However, the enterprise, along with the increase in cash, increased the share of accounts payable from 7.81 to 9.58% (Table 1.3). That is, the increase in available funds is not aimed at paying off settlements with creditors and is not used in circulation, which indicates an insufficiently rational use of them. In this case, the free balance of funds should be compared with the norm of the operating balance and the insurance stock of funds established at the enterprise and determined by a special methodology. In case of exceeding the norms for balances, money should be more actively used in circulation or in settlements. At the same time, the terms of repayment of accounts payable should be checked to ensure the timeliness of settlements.

Next, evaluate the liability of the balance sheet (Table 1.3). There is an absolute increase in each of the balance sheet items. Relative indicators reflect an increase in the share of equity capital from 47.48% to 47.54%, with a decrease in borrowed capital from 52.52% to 52.46%. Such a change increases the solvency, independence of the enterprise from borrowed sources. It also follows from the above that the increase in property occurred to a greater extent at the expense of own funds.

The growth of accounts payable indicates an increase in loans received by the enterprise for purchased goods or an increase in other items of accounts payable. If the contract does not require the payment of interest for deferred payment to the supplier, it is beneficial for the enterprise to have loans such as an interest-free loan. The size of such loans should be limited by the possibility of their timely repayment in accordance with the agreements.

Short-term receivables significantly exceed the amount of accounts payable in the reporting and base period (Tables 1.2 and 1.3), which increases the possibility of settlements with creditors during the period of receipt of funds from debtors.

At the same time, if the excess of accounts payable over accounts receivable can lead to a loss of solvency, then the inverse ratio characterizes the excessive diversion of funds into debtors' debts, which is what happens to this enterprise. At the same time, in the situation under consideration, the decrease in the share of receivables marks a positive trend.

1.2. Accounting in the enterprise management system

In the accounting department of an enterprise, in this central link of internal production accounting and reporting, all actual costs are accumulated and distributed according to their places of origin (workshops, departments), as well as cost carriers (products of production).

In the accounting department of an enterprise, as a rule, there are several departments responsible for various stages of processing accounting information:

The settlement group, whose employees, on the basis of the primary accounting of the labor of workers and employees, perform all calculations on wages and deductions from it, exercise control over the use of the wage fund and the consumption fund, keep records of settlements with workers and employees on deductions for social insurance of workers and employees and contributions to the Pension Fund;

A material group whose employees keep records of the acquisition of material assets, settlements with suppliers of materials, receipts and expenditures of materials in the context of their storage and use;

The production costing group, whose employees keep records of costs for all types of production, calculate actual cost manufactured products and prepare reports; determine the cost of work in progress;

The general group, whose employees keep records of other operations, maintain the General Ledger and draw up financial statements.

At large enterprises allocated financial group, whose employees keep records of funds and settlements with enterprises, organizations and individuals.

But accounting information cannot cover all areas of the enterprise, for this there are other services operating at this enterprise; Take, for example, the annual balance sheet. The annual balance sheet does not allow to analyze the factors that influenced the performance, because profit or loss is visible in the balance sheet only as a balance of changes in equity. Therefore, along with the annual balance sheet, profit and loss is calculated /

There are other shortcomings of the information contained in the financial statements:

1) financial statements reflects only those events that can be represented in monetary terms;

2) the management of the enterprise has some freedom to choose the reflection of events in accounting accounts. (One of three methods - lifo, fifo, hifo)

In general, accounting documents have a great influence on decision-making in the activities of the enterprise.

It is generally accepted that accounting in an enterprise should be carried out according to certain rules. The problem lies in establishing such a set of rules, the implementation of which would ensure the maximum effect from accounting, i.e. formation of financial and management information, its reliability, availability and usefulness.

Theoretically, there are three possible approaches to establishing the rules for setting up accounting in an enterprise: centralized, decentralized and mixed.

In the first approach, accounting is regulated from a single center. This option was implemented in our country in a centrally controlled economy.

The second approach involves the individualization of accounting rules for each business entity. This approach is unacceptable in modern business conditions, because the introduction of this approach into practice will make it possible to take into account all procedures as much as possible, but will complicate the activities of the enterprise from the outside, i.e. it will cause problems with external users such as tax office, Treasury Department.

The third approach is built on a combination of the first and second approaches. World experience shows that with this method, the centralized regulation remains the fundamental rules and principles that ensure the availability and usefulness of financial information, and the enterprise can independently introduce any additional accounting rules based on its own needs.

Based on the accounting functions: control function, property preservation, information function, feedback function and analytical function; The requirements for bookkeeping in a company are as follows:

1) accuracy of accounting;

2) completeness of accounting;

3) timeliness of reflection of information, i.e. reflection of the facts of economic activity in the period when they occurred, regardless of the time of receipt or payment of money on these facts;

4) consistency of accounting data;

5) rationality of accounting.

That. when meeting accounting requirements, it is possible to obtain reliable information that is necessary both for internal users of information and for external ones.

Since the beginning of the operation of the enterprise, the following requirements have developed for the economy of the enterprise:

All information must be received in a timely manner to make appropriate management decisions;

Planning of all results of economic activity;

Accomplishment of the tasks facing the enterprise.

Fulfillment of the first requirement is necessary in order to identify in time the negative processes that may occur in production in order to eliminate them in a timely manner.

Planning all the results of the economic activity of an enterprise implies that no enterprise can function without production planning, because you need to know the approximate volume of output, based on this, plan expenses (production costs), etc.

The fulfillment of the tasks facing the enterprise includes the fulfillment of various obligations to suppliers, customers, third parties.

Without the fulfillment of the above requirements, the normal functioning of the enterprise is impossible.

Accounting requirements cover only financial side activities of the enterprise, while the requirements of the economy of the enterprise are focused on the production side of the enterprise.

In general, the requirements of accounting and economics of the enterprise are aimed at improving the results of the economic activity of the enterprise.

2. Organization of accounting of financial and economic activities of OOO Neft-Service

2.1. General characteristics of Neft-Service LLC

Neft-Service LLC is a trading company established in 1996.

The main activity of the enterprise is wholesale and retail trade in fuels and lubricants (POL) (through a network of gas stations). In addition, the company sells VAZ and KAMAZ vehicles.

The main revenue of the company comes from the sale of fuels and lubricants. The rest of the products make up no more than 20% of the total revenue of the enterprise. In 1999, Neft-Service LLC began the construction of filling stations and plans to build and put into operation at least 15 units. Thus, the company uses most of the profits for the construction of filling stations. The management of Neft-Service LLC plans to receive at least 50% of the total profit from gas stations in the future.

In addition, Neft-Service LLC provides car services on KAMAZ vehicles and constantly expands the range of services provided and has an increase in the number of customers using the company's services.

The founders are not liable for the debts and obligations of the enterprise, and the enterprise is not liable for the debts and obligations of the founders. The founders are liable for losses within the limits of their contribution.

The relationship of the enterprise with other legal and individuals in all spheres of economic activity are built on the basis of an agreement (contract). The enterprise is free to choose the subject of the contract, determine obligations, any other conditions of economic relations that do not contradict the current legislation.

Neft-Service LLC carries out operational and accounting records of the results of its activities, maintains statistical reporting in the manner determined by applicable law, provides data to the Inspectorate of the State Tax Committee and is responsible for their timely submission and reliability.

The property of the enterprise consists of fixed assets and working capital, as well as other valuables, the value of which is reflected in the independent balance sheet.

The sources of formation of the property of the enterprise are:

Monetary and material contributions of the founders;

Income received from the implementation of economic activities;

Income from securities;

Loans from banks and other lenders.

2.2. Accounting for business transactions at Neft-Service LLC

The main business operations at Neft-Service LLC are:

receipt of goods from the supplier with advance or subsequent payment;

shipment and sale of goods to buyers with advance or subsequent payment.

Consider the accounting of the most important business transactions on the example of the economic activity of a production and commercial enterprise in January 2008.

Upon receipt of goods at the warehouse of Neft-Service LLC, the main documents are:

Invoice from the supplier for payment for the goods;

Invoice from the supplier of the established form TTN-1 and TN-2;

Protocol for agreeing on the price of goods received from the supplier;

Purchase and sale agreement between Neft-Service LLC and the supplier;

If payment for the goods received from the supplier was made with the involvement of third parties, then a debt transfer agreement or an agreement on the assignment of claims with the participation of three parties is required;

Where necessary: ​​specifications, packing labels, cards, quality satisfactions, etc.

If there are no discrepancies in the quantity and value of the goods received with the supplier's accompanying documents, then the acceptance is made directly on the invoice by stamping and signing the materially responsible person. In the event that shortages, surpluses, re-grading, quality discrepancies or receipt of valuables are detected during the acceptance of goods without the supplier's accompanying documents, a commission is created that draws up an acceptance certificate.

Transportation costs are included in distribution costs.

If a shortage is detected during the acceptance of valuables, the value of the goods received by the enterprise is reduced by its value, and the corresponding amounts are reflected in the settlements with the supplier.

For synthetic accounting of goods at a wholesale trade enterprise, an active synthetic account 41 “Goods” is used. For the analytical accounting of goods, a statement of inventory accounts is compiled.

Transportation costs are included in the supplier's account and are accounted for on account 44 "Distribution costs".

Upon receipt of goods from the supplier, the following postings are made:

Dt 41 - Kt 60 - the cost of goods received from the supplier

Dt 44 - Kt 60 - for the amount of transportation costs.

The total payable on the supplier's invoice is calculated.

The supplier's invoice is paid from a settlement or other account (currency, loan).

Dt 60 - Kt 51, 52 - for the amount of the paid invoice.

When receiving goods from the supplier, a shortage may be detected:

The fault of the supplier

Due to the fault of the transport organization

Due to the fault of the employee of the enterprise.

In these cases, a commercial act and an act of acceptance are drawn up and a claim is made to the guilty party.

In accordance with the working chart of accounts used by Neft-Service LLC, the entries presented in Table 2.1 are made.

Table 2.1

Basic postings

To account for settlements with each supplier, a journal-order No. 6 is compiled, presented in table 2.2.

Table 2.2

Magazine-order No. 6 "Accounting for settlements with suppliers", rub.

At Neft-Service LLC, goods are sold directly from the enterprise's warehouse.

At Neft-Service LLC, goods are released to the buyer's representative. Accounting for sales is carried out on payment for shipped products.

When goods are shipped from the warehouse of the enterprise, a consignment note of the established form is issued directly to the representative of the buyer. A power of attorney is required from the representative of the buyer to receive inventory items.

Accounting for goods, products shipped to customers is kept on a synthetic account 45 "Goods shipped". Analytical accounting of goods shipped for each buyer is carried out in the statement of accounting for goods shipped.

When goods are shipped to customers, the following transaction is made:

Dt 45 - Kt 41 - for the accounting value of goods.

Thus, until the moment of sale (in our version, until the moment of payment) of the product, it is listed in Dt 45 of the invoice at purchase prices.

When paying invoices by buyers, a transaction is made:

Dt 90 - Kt 45 - for the amount of shipped and paid goods

At Neft-Service LLC in January 2008, the following business transactions for the shipment of goods took place, reflected in table 2.3.

Table 2.3

Business operations for the shipment of goods

A statement is drawn up for accounting for goods shipped, presented in table 2.4.

Table 2.4

Accounting sheet for goods shipped in January 2008, rub.

If not all shipped goods are paid, then the balance remains on Dt 45 of the account, which reflects the shipped goods at the purchase price.

Synthetic accounting of wholesale turnover is carried out on the resultant account 90 "Sales".

The debit of account 90 reflects the cost of goods sold at purchase prices, and the credit of account 90 reflects the cost of goods at sale prices.

The excess of the selling price over the purchase price represents the realized wholesale markups or gross sales revenue.

Part of the gross income from the sale of wholesale trade enterprises is directed to replenish their own working capital and is credited to special purpose funds. The deduction rate is set at 6%.

From the remaining amount of gross income deductions are made:

To support agricultural producers (1%);

Value Added Tax.

Neft-Service LLC does not make any other deductions from the proceeds.

Also in Dt 90 at the end of the month, distribution costs are written off,

At the end of the month, account 90 is closed. The result from the sale is written off to the debit of account 99 “Profit and Loss” with the following posting:

The main part of settlements between enterprises is carried out by bank transfer, i.e., by transferring funds from the payer's account to the recipient's bank account. The Bank keeps the funds of enterprises on their accounts, credits the amounts received to these accounts, fulfills the orders of enterprises on their transfer and issuance from accounts and on the conduct of other banking operations provided by banking rules and agreements.

LLC "Neft-Service" settlements with other enterprises are carried out only by bank transfer.

The procedure and form of settlements between the payer and the recipient of funds are determined by the agreement between the parties (agreement, separate agreements).

The movement of funds on the current account is reflected in 51 accounts.

For accounting cash transactions an active synthetic account 50 "Cashier" is intended. Analytical accounting data are reflected in the cash book.

Wage is one of the elements of the cost of production. It is included in the cost of production of all enterprises, associations and organizations that are covered by the Law on Enterprises, regardless of the form of ownership.

Synthetic accounting of wages is carried out on account 70 "Payrolls". Payroll is reflected in the credit of account 70, deductions from wages are reflected in the debit of account 70 in correspondence with other accounts, the payment of wages is reflected in the debit of account 70 in correspondence with accounts 50, 51. An account is intended to account for settlements with different debtors and creditors 76 "Settlements with different debtors and creditors". Analytical accounting for each debtor and creditor is kept in statement No. 7, which is compiled monthly (see Appendix 1). The reporting nomenclature of distribution costs is adapted for the formation of information necessary for the calculation and control of tax amounts. Synthetic accounting of distribution costs is kept on the active account 44 “Sales Expenses”. A breakdown of costs for account 44 is compiled.

2.3. Analysis of financial and economic activity

An important indicator characterizing the work of the enterprise is the cost of production (works, services). The financial results of the enterprise and its financial condition depend on its level.

The cost of products, works and services is understood as the costs of all types of enterprise resources expressed in monetary form. The composition of the costs included in the cost of production is determined state standard, and calculation methods - by the enterprises themselves.

Table 2.5. Analysis of planned and actual costs of the enterprise for 2008

As can be seen from Table 2.5, the actual costs of Neft-Service LLC amounted to only 93.6% of the planned ones, which can be assessed as a positive factor in the work of the enterprise. At the same time, it should be taken into account that the implementation plan in 2008 was overfulfilled by 7.6%, which further emphasizes the positive trend in the company's cost management.

The negative point is that the actual fixed costs increased by 25.2% compared to the planned ones. And since with a decrease in sales, fixed costs are much more difficult for an enterprise to reduce than variable ones, the cost per unit of product sales increases and, thus, the enterprise receives a smaller amount of net profit per unit of production.

One of the main financial indicators used in assessing the financial condition of an enterprise is profit. Profit is, on the one hand, the main source of financing for the activities of enterprises, and on the other hand, it is a source of income for the state and local budgets. To analyze and evaluate the level and dynamics of profit indicators, a table is compiled (Table 2.6.), In which the data from the financial statements of Neft-Service LLC from Form 2 are used.

Table 2.6 Analysis of the dynamics of profit indicators

From the data in Table 2.6 it follows that the net profit received in the 4th quarter of 2008 in relation to the 1st quarter increased by 358%, which indicates a significant increase in the efficiency of LLC Neft-Service. Profitability ratios are a special case of performance indicators, when profit is taken as an indicator of the effect in the numerator of the fraction, and the amount of resources or costs is taken in the denominator. When calculating the coefficients, balance sheet profit and net profit (minus payments to the budget) are used. The profitability of all assets (economic profitability) shows how many monetary units of profit (kop.) The company received from a unit of asset value (1 rub.), Regardless of the sources of raising funds (see Table 2.7.).

Table 2.7. Analysis of profitability indicators of Neft-Service LLC

According to the analysis of profitability, we conclude that the highest level of profitability at Neft-Service LLC falls on the 3rd quarter of 2008, the lowest - on the 1st quarter.

Return on equity in all analyzed periods, except for the first quarter of 2008, is quite high. This indicates a high level of capital management of the enterprise.

The return on sales, as well as the return on assets, are at a rather low level, which allows us to conclude that it is necessary to improve the efficiency of managing these indicators.

Production efficiency is assessed based on the analysis of several more groups of indicators combined into a common group: productivity, capital-labor ratio, capital productivity (see Table 2.8.).

Table 2.8. Analysis of the production efficiency of LLC "Neft-Service" in thousand rubles.

* AMS - average number of employees

Neft-Service LLC is experiencing a significant increase in the level of profitability of fixed assets in the II and III quarters of 2008 as a result of a significant increase in receipts from sales of products.

The growth of capital productivity is the most important factor in improving the financial performance of the enterprise. Neft-Service LLC has seen a significant increase in this indicator over the analyzed period, which is a positive factor in its activity.

The calculation of the turnover of assets, stocks and receivables for OOO "Neft-Service" is shown in table 2.9.

Table 2.9 Analysis of the dynamics of indicators of turnover of assets, stocks and receivables

To assess inventory turnover, the cost of goods sold is taken, and in the divisor - the average value of stocks.

Table 2.10 Analysis of the dynamics of the turnover of assets, stocks and receivables in days

* 91 - number of days in a quarter

From tables 2.9, 2.10 it can be seen that the turnover of inventories and receivables, as well as the turnover of assets, has increased significantly. Accordingly, from I to IV quarters of the reporting year, the duration of their turnover in days significantly decreased:

• the duration of inventory turnover decreased by 2.6 times;
• duration of receivables turnover decreased by 1.2 times.

Thus, we see that a significant increase in revenue from the sale of goods at Neft-Service LLC had a positive effect on the turnover of assets, inventories and receivables of the enterprise.

Table 2.11.

Solvency (liquidity) characteristic

At Neft-Service LLC, the absolute liquidity ratio is 0.12 in the 1st quarter and 0.7 in the 2nd - 3rd quarters, which is the norm for enterprises whose main activity is trade. In the fourth quarter, absolute liquidity drops to 0.02, which is a factor that needs to be paid close attention, since the company's solvency is under threat.

The solvency of the enterprise, taking into account future receipts from debtors, characterizes the quick liquidity ratio. It shows which part current debt the organization can cover in the short term, provided full repayment accounts receivable.

The normal cap means that cash and future receipts from current activities must cover current debts. In order to increase the level of the quick liquidity ratio, it is necessary to contribute to the growth of the provision of stocks with own working capital, for which it is necessary to increase own working capital and justifiably reduce inventory levels. The quick liquidity ratio most accurately reflects the current solvency of the enterprise.

At OOO Neft-Service, the level of the quick liquidity ratio reaches the required norm only in the third quarter of 2008 due to a significant increase in the value of quick assets. In other periods, it is much lower than the norm, which characterizes the solvency of the enterprise as insufficient.

The forecasted payment possibilities of the organization, subject to the repayment of short-term receivables and the sale of existing stocks (taking into account compensation for the costs incurred), reflects the current liquidity ratio.

The current liquidity ratio must be greater than one, but depending on the profile of activity, it may vary. In Q2, the level of the current liquidity ratio is at the lowest level as a result of growth in accounts payable to suppliers and contractors, as well as a decrease in inventories. Thus, the coefficient has the required minimum level only in the 1st quarter of 2008, as a result of which there is a risk of loss of solvency by the enterprise if creditors present their rights in a short period of time.

To increase the level of the current liquidity ratio, it is necessary to replenish the real equity capital of the enterprise and reasonably restrain the growth of non-current assets and long-term receivables.

The general solvency of the enterprise is defined as the ability to cover all the obligations of the enterprise (short-term and long-term) with all its assets. The following normal restriction is natural for the overall solvency ratio: ³ 2. The main factor determining the overall solvency is the presence of real equity capital in the enterprise. At the enterprise under consideration, the value of the solvency ratio is below the norm. This level of solvency is formed as a result of the company's short-term accounts payable to suppliers and contractors.

Thus, based on the results of the analysis, it can be concluded that there is an insufficient level of liquidity and solvency of the Neft-Service LLC company, which management should pay attention to in order to improve the efficiency of the enterprise.

Conclusion

The connection between analysis and accounting has a dual character. On the one hand, accounting information is the main source of information in the analysis of economic activity. Without knowing the accounting methodology and the content of reporting, it is very difficult to select the necessary materials for analysis and check their good quality. On the other hand, the requirements that are put before the analysis are somehow redirected to accounting. In order to better provide the analysis with information, to make it more operational, truthful, accurate, to the necessary extent detailed, accessible and understandable, the entire accounting system is constantly being improved. For its greater analyticity, accounting changes the forms and content of registers, the order of workflow, etc.

Accounting provides systematic information about the work of the enterprise and its individual divisions to the management of the enterprise (divisions).

There are similarities and differences in the requirements of accounting and business economics.

The similarity lies in the fact that they require speed and accuracy of data.

The difference is that accounting requirements are based on valuation, while the basis of the requirements of the economy of the enterprise is mostly natural assessment, almost all indicators are calculated in natural meters, and then transferred to monetary meters.

Accounting requirements cover only the financial side of the enterprise, while the requirements of the economics of the enterprise are focused on the production side of the enterprise. The main business operations at Neft-Service LLC are:

Receipt of goods from the supplier with advance or subsequent payment;

Shipment and sale of goods to customers with advance or subsequent payment.

The general solvency of the enterprise is defined as the ability to cover all the obligations of the enterprise (short-term and long-term) with all its assets. The main factor that determines the overall solvency is the presence of the company's real equity capital. At the enterprise under consideration, the value of the solvency ratio is below the norm. This level of solvency is formed as a result of the company's short-term accounts payable to suppliers and contractors.

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Annex 1

Appendix 2

Statement-decoding of expenses for the 44th account for January 2008, thousand rubles.