Workshop on accounting, or accounting for beginners. Workshop on accounting, or accounting for beginners Accounting workshop
Workshop 1
Topic 1. Accounting and its essence, subject and method of accounting
1. Topics of abstracts and/or reports
- The concept of economic accounting and its historical conditionality.
- Subject of accounting.
- Accounting method and its main elements.
2. Guidelines for preparing reports and/or abstracts
When preparing abstracts (reports) on the topic “Accounting and its essence, subject and method of accounting,” one should consider the history of the development and formation of accounting at all stages of the development of the Russian state, noting that accounting is a developing science in which changes in accordance with the requirements of society. It is necessary to take into account the place, role and importance of accounting in the enterprise management system and in connection with the adoption of the accounting reform program and the transition to IFRS.
State the assumptions and requirements for accounting in accordance with the Federal Law “On Accounting” No. 129-FZ.
When preparing a report on the topic “Subject of Accounting”, it is necessary to consider different points of view on the formulation of this concept, give their analysis, and show the differences in their content. Expand the classification of organizational funds and the sources of their formation.
When revealing the classification of an organization's funds, it is necessary to consider the division of funds into non-current and current assets, based on their economic content. Give specific examples for each type of non-current and current assets.
When preparing a report on the topic “Accounting method and its main elements”, it is necessary to focus on the following categories:
- balance sheet;
- accounts and double entry;
- documentation and inventory;
- evaluation and costing;
- reporting.
When presenting the material, use the form of a balance sheet, consider in detail the accounting documents and their classification using a specific example of an asset inventory, outline the procedure for reflecting the inventory results in the accounting accounts, and disclose the content of the organization’s current and annual reporting.
3. Terms and concepts to learn
For the terms below, students, using special dictionaries, need to define them and learn them.
Terms: non-current assets, current assets, fixed assets, intangible assets, inventories, cash, accounts receivable, financial investments, authorized capital, additional capital, reserve capital, profit, bank loans, accounts payable, founders, joint-stock company, debt obligations .
4. Tasks
Based on the data below, group household assets by their types and purposes and by sources of formation.
Problem 1
- Initial data as of July 1, 200_
No. |
Amount, rub. |
|
Buildings and constructions |
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Computer Engineering |
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Household equipment |
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Equipment |
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Materials |
||
Unfinished production |
||
Finished products |
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Future expenses |
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Buyers and clients |
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Authorized capital |
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Profit (retained) |
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Cash |
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Accounts payable, including: |
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Suppliers and contractors |
||
Debt on taxes and fees |
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Debt to staff |
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Other creditors |
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revenue of the future periods |
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Extra capital |
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Reserve capital |
Problem 2
No. |
Types of economic means and sources of their formation |
Amount, rub. |
Fixed assets |
||
Materials |
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Cash in the cash register |
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Debt to suppliers for materials |
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Settlements with accountable persons (debt of accountable persons) |
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Accounts receivable |
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Authorized capital |
Problem 3
No. |
Types of economic means and sources of their formation |
Amount, rub. |
Fixed assets |
||
Equipment for installation |
||
Spare parts |
||
Inventory and household supplies |
||
Cash in the cash register |
||
Cash in the current account |
||
Cash in a foreign currency account |
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Debt to suppliers for goods |
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Receivables from buyers for goods shipped to them |
||
Calculations for short-term loans and borrowings |
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Tax debt to the budget |
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Wages owed to employees |
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Debt to various creditors |
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Authorized capital |
||
retained earnings |
Guidelines
The grouping of enterprise funds by their types and purpose and by sources of formation is presented in tables.
Table 1
Grouping of enterprise funds by their types and purpose
No. |
Types of funds |
Amount, rub. |
Fixed assets |
||
Fixed assets, including: |
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buildings and constructions, |
||
Computer Engineering, |
||
household equipment |
||
equipment |
||
Current assets |
||
materials |
||
unfinished production |
||
table 2
No. |
Types of sources of funds |
Amount, rub. |
Capital and reserves |
||
Authorized capital |
||
Extra capital |
||
Reserve capital |
||
retained earnings |
||
long term duties |
||
Short-term liabilities |
||
Loans and credits |
||
Accounts payable including |
||
Literature
- Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ.
- Kondrakov N.P. Accounting. – M.: INFRA-M, 2005. pp. 3-28.
- Accounting. Ed. Bezrukikh P.S. – M.: Accounting, 2004.
- Financial accounting: Textbook for universities / Number of authors under supervision. prof. V.G. Getman. – M.: Finance and Statistics, 2005.
- Problems and tests in accounting / Ed. Ph.D. econ. Sciences V.A. Bykova. – M.: MCFR, 2007.
print version
Accounting. Workshop. Bogachenko V.M., Kirillova N.A.
3rd ed., rev. and additional - R on D.: 201 5. - 3 99 p.
The textbook contains many situational tasks reflecting the economic and financial activities of enterprises and organizations, taking into account the requirements of regulatory documents. Solving these problems allows you to master the process of sequentially performing all procedures of an accountant’s work: filling out primary documents, drawing up accounting entries, maintaining accounting registers. Samples of the necessary forms of primary documents and accounting registers are placed in the textbook - this is very convenient for students, as it speeds up the process of solving problems and improves the quality of learning. The workshop was prepared in accordance with the requirements of the Federal State Educational Standard (FSES) of the third generation in the specialty “Economics and Accounting (by Industry)” and contains tasks for conducting practical classes in the study of accounting. The textbook is intended for students and teachers of all economic specialties in colleges, lyceums, higher educational institutions and students of additional professional education courses in the study
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CONTENT
INTRODUCTION 3
FIRST PROFESSIONAL MODULE (PM 01) Documentation of business transactions and accounting of the organization’s property 4
SECTION I. DOCUMENTATION OF THE BUSINESS OPERATIONS OF THE ORGANIZATION AND DEVELOPMENT OF A WORKING PLAN OF ACCOUNTS 4
1.1. Filling out primary documents, checking and processing 4
1.2. Classification of accounting accounts 9
1.3. Drawing up a working chart of accounts for an organization 12
SECTION II. ACCOUNTING FOR CASH AND REGISTRATION OF MONEY AND CASH DOCUMENTS 20
2.1. Accounting for cash transactions 20
2.1.1. Accounting for cash transactions 20
2.1.2. Drawing up synthetic cash registers 30
2.2. Accounting for transactions on current and special accounts in banks 36
2.2.1. Accounting for transactions on a current account 36
2.2.2. Processing bank account statements 40
2.2.3. Accounting in special bank accounts 57
2.3. Accounting for cash transactions in foreign currency on a foreign currency account 60
2.3.1. Accounting for cash flows on a foreign currency account 60
2.3.2. Synthetic accounting of transactions on foreign currency accounts in a bank 63
2.4. Accounting for long-term investments and fixed assets 71
2.4.1. Grouping of fixed assets 71
2.4.2. Documentation and accounting of receipt of fixed assets 76
2.4.3. Accounting for depreciation of fixed assets 85
2.4.4. Documentation and accounting of disposal of fixed assets 89
2.4.5. Accounting for the restoration of fixed assets 97
2.4.6. Accounting for rental transactions 104
2.5. Accounting for intangible assets 114
2.5.1. Accounting for receipt and amortization of intangible assets 114
2.5.2. Accounting for disposal of intangible assets 119
2.6. Accounting for financial investments and securities 129
2.6.1. Synthetic accounting of financial investments in securities 129
2.6:2. Accounting for debt securities and provisions for impairment of financial investments 136
2.7. Accounting for inventories 142
2.7.1. Documentation of movement of materials 142
2.7.2. Estimation of material consumption 143
2.7.3. Accounting for the procurement and purchase of materials 146
2.7.4. Accounting and distribution of deviations in the cost of materials 156
2.7.5. Synthetic and analytical accounting of settlements with suppliers 163
2.8. Accounting for production costs and calculating production costs 174
2.8.1. Grouping production costs by elements and expense items 174
2.8.2. Distribution of material consumption by type of product manufactured and wages 176
2.8.3. Accounting and distribution of costs of auxiliary production 183
2.8.4. Accounting and distribution of overhead costs 187
2.8.5. Accounting and distribution of general business expenses 194
2.8.6. Accounting for future expenses and reserves for future expenses 199
2.8.7. Accounting for production losses 202
2.8.8. Accounting for product output and determining its cost 206
2.8.9. Accounting for production costs and calculating production costs using various methods 211
2.8.10. Calculation of the cost of work in progress 222
2.9. Accounting for finished products and their sales 231
2.9.1. Documentation of receipt and shipment of finished products 231
2.9.2. Accounting for finished products, their shipment and sales 235
2.9.3. Accounting for sales expenses 237
2.9.4. Accounting for production and sales of products 241
2.9.5. Accounting for deviations of actual costs from planned 249
2.10. Accounting for receivables and payables 259
2.10.1. Documentation of settlements with accountable persons and employees for other transactions 259
2.10.2. Accounting for settlements with buyers and customers 271
2.10.3. Accounting for settlements with various debtors and creditors 274
SECOND PROFESSIONAL MODULE (PM 02) Maintaining accounting records of sources of property formation, performing work on inventory of property and financial obligations of the organization 281
SECTION 3. ACCOUNTING OF SOURCES OF PROPERTY FORMATION 281
3.1. Labor and wages accounting 281
3.1.1. Calculation of piecework wages 281
3.1.2. Calculation of time wages 286
3.1.3. Calculation of additional payments to wages and other types of payments 290
3.1.4. Payroll for unworked time 294
3.1.5. Salary deductions 301
3.1.6. Synthetic payroll accounting 306
3.1.7. Preparation of settlement and payment documentation for wages 312
3.1.8. Payroll calculation and deductions from it 315
3.3. Accounting for the organization's own funds 323
3.3.1. Accounting for authorized capital 323
3.3.2. Accounting for additional capital 327
3.3.2. Accounting for reserve capital 330
3.2 Accounting for loans and borrowings 337
3.2.1. Accounting for short-term and long-term bank loans 337
3.2.2. Accounting for short-term and long-term loans 340
3.4. Accounting for financial results 349
3.4.1. Formation of financial results 349
3.4.2. Reflection of financial results in accounts 351
3.4.3. Accounting for retained earnings 354
3.4.4. Accounting for financial results from other activities 358
3.4.5. Creation of a reserve for doubtful debts 363
3.5. Carrying out work on inventory of property 370
3.5.1. Inventory of cash transactions 370
3.5.2. Inventory of inventories 373
3.5.3. Inventory and revaluation of fixed assets 378
Cross-cutting task 383
Appendix 390
Literature 396
ANNOTATION
Tasks are outlined for independently solving problems, consolidating knowledge, and practical skills in preparing accounting entries.
Situations and examples of business transactions involving the movement of inventory are considered.
Intended to help full-time students in specialty 521600 “Economics” and part-time students in specialty 060500 “Accounting, Analysis and Audit,” as well as for secondary vocational education in specialty 0601 “Economics and Accounting in Industry.”
The textbook is an electronic version of the book:
Iosifova O. N. Workshop on financial accounting. Part I: Textbook. allowance. Volgograd: VolgSTU, 2005. - 72 p.
Introduction
Section 1. Organization of accounting at the enterprise
1.1. Reforming Russian accounting
1.2. Objectives and Concepts of Financial Accounting
1.3. Regulatory regulation
1.4. Organization of accounting at the enterprise
1.5. Structure of the accounting apparatus
Questions to the topic
Section 2. Accounting for long-term investments
2.1. Concept of long-term investment
2.2. Organization of long-term investment accounting
2.3. Construction cost accounting
2.4. Accounting for completed construction. Determination of inventory value
Questions to the topic
Tasks for the topic
Post content
Section 3. Accounting for fixed assets
Chapter 1. Fixed assets and their valuation in accounting
3.1.1. The concept of fixed assets and the tasks of their accounting
3.1.2. Unit of accounting for fixed assets and their classification
3.1.3. Valuation of fixed assets
Chapter 2. Documentation and accounting of receipt of fixed assets
3.2.1. Accounting for receipt and movement of fixed assets
3.2.2. Synthetic accounting, formation of fixed assets
Questions to the topic
Tasks for the topic
Chapter 3. Accounting and depreciation of fixed assets
3.3.1. The concept of depreciation of fixed assets
3.3.2. Procedure and methods for calculating depreciation of fixed assets
3.3.3. Accounting for depreciation of fixed assets
Questions to the topic
Tasks for the topic
Chapter 4. Accounting for repairs of fixed assets
3.4.1. Types and characteristics of repairs
3.4.2. Accounting for repairs of fixed assets
Questions to the topic
Tasks for the topic
Chapter 5. Accounting for rental and leasing of fixed assets
3.5.1. Types and accounting of lease of fixed assets
3.5.2. Accounting for leasing operations
Tasks for the topic
Chapter 6. Accounting for the disposal of fixed assets
3.6.1. Documentation of disposal of fixed assets
3.6.2. Accounting for disposal of fixed assets
3.6.3. Inventory of fixed assets, their revaluation
Questions to the topic
Tasks for the topic
Section 4. Accounting for intangible assets
4.1. The concept of intangible assets
4.2. Valuation of intangible assets
4.3. Amortization of intangible assets and their accounting
4.4. Synthetic accounting of intangible assets and inventory
Questions to the topic
Tasks for the topic
Section 5. Accounting for inventories
5.1. The concept of MPZ, their classification and accounting tasks
5.2. Receipt of MPZ, their assessment
5.3. Evaluation of MPZ when released into production
5.4. Synthetic accounting of MPZ
5.5. Documenting
5.6. Accounting for inventories in the warehouse and in the accounting department
5.7. Inventory of inventories
Questions to the topic
Tasks for the topic
Section 6. Accounting for cash transactions
6.1. Tasks and procedure for conducting cash transactions
6.2. Procedure for preparing cash documents
6.3. Storing money and monitoring compliance with cash discipline
Questions to the topic
Tasks for the topic
Practical work on the topic “accounting for inventories”
Examination papers for the course “Financial Accounting”
Bibliography
Introduction
Recently, due to the adoption of new regulatory documents, changes have occurred in the methodology for accounting for fixed assets, inventories, product costs, capital investments, and financial results; The procedure for the formation and accounting of the authorized capital and other funds of the enterprise, the distribution of profits, the repayment of losses, the rules of financing and lending have undergone changes.
Accountants have to apply new methods in the process of work that make it possible to reflect the introduction into economic circulation of special types of property and relationships between participants (various securities, intangible assets, long-term and short-term financial investments in shares, bonds, currency values, exchange rate differences, reserves, funds).
This manual provides various specific financial and economic transactions and their reflection in the accounting accounts, taking into account new official documents. The economic content of the facts of the circulation of economic resources is formulated in accordance with the current financial legislation.
In the conditions of the development of a market economy, enterprises are given the right to independently choose the most acceptable options for them to account for the receipt and use of resources, their assessment, determination of the cost of production, the formation of funds, reserves (with mandatory compliance with the accepted accounting policy of the enterprise). Therefore, the manual provides various options for recording and recording transactions in accounts. Accounting entries with specific numerical examples of transactions are grouped into sections of the Chart of Accounts.
To master the procedure for reflecting business transactions on accounting accounts, the student independently solves problems that are given in specific digital examples of operations.
The work consists of a short course of lectures on topics and background information in the form of tasks, situations that arise in an enterprise, in solving which the student must make the necessary calculations and reflect business transactions on accounting accounts in the form of accounting entries.
The work is designed to test the student's knowledge.
Electronic version of the book: [Download, PDF, 686.07 KB].
To view the book in PDF format, you need Adobe Acrobat Reader, a new version of which can be downloaded free of charge from the Adobe website.
Transcript
1 Session “Secondary vocational education” V.M. Bogachenko, N.A. Kirillova ACCOUNTING q PRACTICUM ON RESEARCH q Recommended by the International Academy of Science and Practice of Production Organization as a textbook for educational institutions of secondary vocational education 2nd edition, stereotypical Restoration June 2014
2 ÓÄÊ 657(075.32) ÁÁÊ ÿ723 ÊÒÊ 093 Á73 Áîgava åíkî V. M. Á73 Accounting: workshop / V.M. Bogachenko, N.A. Kirillova. Ed. 2nd, erased Rostov n/a: Phoenix, s. (This is the same as in other words). ISBN The textbook contains many situational tasks reflecting the economic and financial activities of enterprises and organizations, taking into account the requirements of regulatory documents. Solving these problems allows you to master the process of sequentially performing all procedures of an accountant’s work: filling out primary documents, drawing up accounting entries, maintaining accounting registers. Samples of the necessary forms of primary documents and accounting registers are placed in the textbook; this is very convenient for students, as it speeds up the process of solving problems and improves the quality of learning. The workshop was prepared in accordance with the requirements of the Federal State Educational Standard (FSES) of the third generation in the specialty “Economics and Accounting (by Industry)” and contains tasks for conducting practical classes in the study of accounting. The textbook is intended for students and teachers of all economic specialties in colleges, lyceums, higher educational institutions and students of additional professional education courses in the study of accounting. ISBN ÓÄÊ 657 (075.32) ÁÁÊ ÿ723 Bogachenko V. M., Kirillova N. A., 2013 Design: LLC “Phoenix”, 2014 Educational edition of the World Bank, Keywords: ABOUT THE REPUBLIC Editor-in-Chief V. Kuznetsov; technical editor G. Logvinova; computer layout: A. Patulova Signed for printing Format 84x108 1/ 32. Printed paper. Circulation Order Phoenix LLC, Rostov-on-Don, per. Khalturinsky, 80. Tel. (863), tel./fax Publishing house website:
3 INTRODUCTION The textbook is compiled in accordance with the Federal Educational Standard (FSES) of the third generation. The material is arranged by topic, in accordance with the order provided for in the study of professional modules of the specialty “Economics and Accounting (by industry).” Within each topic, tasks are grouped into practical exercises. For each lesson, a goal is defined, which makes it easier for the teacher to prepare for the lesson and control the students’ knowledge. After each topic, assignments and tests are given, allowing students to independently check the degree of mastery of the material. The textbook contains many situational problems for studying the procedure for reflecting in accounting the operations of economic and financial activities of enterprises and organizations, taking into account the requirements of regulatory documents on accounting in the Russian Federation and tax legislation. Many tasks include the following steps: filling out primary documents, drawing up accounting entries in the business transactions journal for a specific section of accounting, filling out accounting registers. Samples of all necessary forms of primary documents and accounting registers are included in the training manual. The Chart of Accounts approved by the Ministry of Finance of the Russian Federation on October 31, 2000 is provided as an appendix, which will be useful for beginners. The collection of tasks includes a cross-cutting task on accounting for business situations in a small industrial enterprise, which allows you to summarize all the material studied, determine the result of business activities, calculate taxes, and fill out the main accounting registers.
4 4 BUSINESS OPERATIONS AND ACCOUNTING OF THE ORGANIZATION’S PROPERTY SECTION I. DOCUMENTING THE BUSINESS OPERATIONS OF THE ORGANIZATION AND DEVELOPING A WORKING CHART OF ACCOUNTS 1.1. Filling out primary documents, checking and processing information about the financial system lyokomatov and yofofîmiya. Step 1 Based on the data provided, fill in the primary documents: cash receipt orders. Determine mandatory and specific details for each document. 1. Receipt cash order 171. Organization JSC “Impulse” dated December 4, 20. Received the balance of accountable amounts from A.V. Astakhov. 100 rub. according to the advance report 36. Cashier Kovaleva K.V., chief accountant Voronina V.A. 2. Receipt cash order 172. Organization JSC "Impulse" dated December 5, 20. Received from JSC CB "Center-West" by check rub., including for the payment of wages for November rub., for travel expenses rub., for household expenses 5600 rubles.
5 SUMMARY OF ESSAY 2 Based on the given data, fill in the primary documents: cash receipts. 1. Expenditure cash order 348 dated December 4, 20 JSC “Impulse”. Issued to engineer P.V. Petrov. overexpenditure on advance report 38 in the amount of 156 rubles. The operation performed is confirmed by the head of the organization G.V. Gavrilov. and chief accountant V.A. Voronina The money was given out by cashier K.V. Kovaleva. 2. Expense cash order 348 dated December 10, 20 JSC “Impulse”. Salaries for November were issued in the amount of rubles. according to payroll 23 by cashier K.V. Kovaleva. The document is signed by the head of the organization and the chief accountant. Sample documents “Incoming cash order”, “Outgoing cash order” on page Çàäà à 3 Create invoice 25 dated February 8, 20. Source data. Supplier of products is JSC Granit. Supplier's address: Moscow, st. Verkhnyaya 75 Taxpayer Identification Number, Checkpoint Buyer Don LLC. Buyer's address Rostov-on-Don, st. Gagarina 7. INN, KPP Products shipped: electric drills in the amount of 120 pcs. at a price of 1760 rub. per unit and electric saws at a price of 3,100 rubles per unit excluding VAT. Chapter 4 Draw up an advance report 36 dated December 18 by engineer P.V. Petrov. 5
6 ASSIGNMENT: ASSIGNMENT Name of organization Codes Form according to OKUD Organization according to OKPO Structural unit Debit Document number CASH RECEIVING ORDER 1 Credit Code code of structural unit corresponding account, subaccount analytical accounting code Amount, rub. cop. intended purpose Date of preparation RECEIPT for cash receipt order dated 20 Accepted from Ground: Amount Accepted from Ground: Including: " " 20 Amount: rub. cop. M.P. (stamp) Including: Chief accountant Chief accountant decryption of signature signature decoding of signature Cashier Received cashier signature decoding of signature decoding of signature 6
7 SUMMARY OF ASSIGNMENT Codes Form according to OKUD Organization according to OKPO Structural unit Document number Date of preparation CASH EXPENDITURE ORDER structural unit code Debit Credit Amount, Code of target rub. cop. destination correspondent account, subaccount t analytical accounting code Issue Last name, first name, patronymic Basis in words Amount rub. cop. Appendix Manager Chief Accountant Received position signature transcript of signature signature transcript of signature amount in words rub. cop. " " 200 g. Signature By: name, number, date and place of issue of the recipient's identity document Issued by the cashier signature signature decoding 7
8 ASSESSMENT: REPORT 8
9 APPLICATIONS FOR TRAVELING EXPENSES Initial data: 1. An advance for travel expenses was issued on January 24, 20 in the amount of rubles. 2. To the advance report of Petrov P.V. Attached: travel certificate 12; railway ticket dated January 25, 20 Rostov-on-Don, Kislovodsk in the amount of 2300 rubles; railway ticket dated February 7, 20 Kislovodsk, Rostov-on-Don in the amount of 2450 rubles; hotel invoice 63 for the amount of rubles, VAT 2160 rubles. Daily allowance is paid in the amount of 700 rubles. per day Classification of accounting accounts CHAPTER 1 Based on the standard chart of accounts, group accounting accounts by purpose and structure in the form of table 1. Table 1 Classification of accounting accounts by purpose and structure Group Main accounts Subgroup Tangible Cash Fund Settlement Account code Account name Regulatory 9
10 ASSOCIATED WITH: ACCOUNTING Group Distributive Calculation Comparing Subgroup Collective distribution Financial distribution Reporting and distribution Operational result Financial result Account code End of table. 1 Account name Çàäà à 2 Group the presented list of accounting accounts in the table Table 2 Code Account structure p/n accounts active passive active-passive Cash
11 SUMMARY OF SUMMARY Input data: Account name 1 Materials 2 Finished products 3 Settlements with suppliers 4 Settlements with various debtors and creditors 5 Intangible assets 6 Profits and losses 7 General business expenses 8 Depreciation of fixed assets 9 Settlements with accountable persons 10 Reserve capital 11 Financial investments 12 Payments to personnel for wages 13 Amortization of intangible assets 14 Current accounts Account number CHAPTER 3 Determine which of the following accounts belong to inventory accounts. "Fixed assets". “Fuel”, “Authorized capital”, “Finished products”, “Settlements with personnel for wages”, “Main production”, “Materials”, “Shipped goods”, Auxiliary production”, “Settlement accounts”, “General expenses” , “Settlements with various debtors and creditors”, “General production expenses”, “Cash”, “Sales expenses”, “Sales”, “Additional capital”. CHAPTER 4 Which of the following accounts are regulatory? 1. Fixed assets. eleven
12 SUMMARY: PRINCIPLE 2. Depreciation of fixed assets. 3. Materials 4. Intangible assets. 5. Amortization of intangible assets. 6. Main production. 7. General production expenses. 8. Finished products. 9. Authorized capital. 10. Settlements with various debtors and creditors. 11. Sales. 12. Deferred expenses. 13. Auxiliary production. 14. Profits and losses. 15. Settlements with personnel regarding wages. 16. Procurement and acquisition of material assets. 17. Trade margin 1.3. Drawing up a working chart of accounts for an organization CHAPTER 1 In the proposed working chart of accounts for an organization, provide the necessary subaccounts: Table 1 Name of account account Name of subaccount Fixed assets 01 Fixed assets used in statutory activities Disposal of fixed assets Intangible 04 By type of assets assets Investments in 08 By type of investments non-current assets 12 subaccounts
13 SUMMARY OF MODEL CONTINUATION Table continued. 1 Name of the account account Name of the subaccount Current accounts 51 By type of account subaccount Currency accounts 52 Transit currency account Special transit account Current currency account Special accounts 55 Deposit account in banks Financial investments 58 By type of investment Settlements with suppliers and contractors Settlements for taxes and fees Settlements for social insurance and security Settlements with personnel for wages Settlements with accountable persons Settlements with personnel for other transactions Settlements for personal income tax Settlements for property tax Settlements for income tax Settlements for VAT 69 Settlements for social insurance Settlements for compulsory pension insurance Settlements for compulsory medical care insurance
14 SUMMARY: RESERVATIONS Name of the account Name of the subaccount Settlements with different 76 debtors and creditors Targeted financing proceeds 86 By type of target Reserves for future 96 Expenses according to cost estimates Profits and losses 99 End of table. 1 subaccounts Çàäà à 2 Draw up a working plan of accounting accounts for a construction organization, taking into account subaccounts. The organization pays insurance contributions to extra-budgetary funds and taxes: personal income tax; VAT; income tax; property tax; transport tax. The accounting policy of the organization provides for the use of accounts 15 “Procurement and acquisition of material assets”, 16 “Deviations in the cost of material assets”. Lesson 3 Using the sample, draw up an order on the organization’s accounting policy and develop a working chart of accounts as an appendix to the order. 14
15 RESPONSIBILITIES Order of 20 on accounting policy for the year 20 Sample I order to approve the accounting policy for accounting and tax accounting for the year 20: 1. The procedure for maintaining records at the enterprise 1.1. Accounting and tax accounting at the enterprise is carried out by the accounting department. The organization keeps records using computer technology and an accounting program. The organization uses a working chart of accounts developed on the basis of a standard chart of accounts approved by order of the Ministry of Finance of Russia dated December 31, 2000 94n. 2. Accounting documents and registers 2.1. Business transactions in accounting are documented using standard primary documents that are approved by law, as well as forms developed by the enterprise independently. Tax accounting is maintained in registers developed by the organization independently and approved by this order. Accounting documents are stored at the enterprise in electronic form for five years. 3. The procedure for carrying out an inventory Inventory of materials, inventories and payments is carried out at the beginning of each quarter, as well as in cases provided for by law. An inventory of fixed assets is carried out once every three years. 4. Methods of accounting for income and expenses In tax accounting, income and expenses are accounted for on an accrual basis. 15
16 SUMMARY: REGULATION 5. Level of materiality The level of materiality in accounting is 5%. 6. Accounting for fixed assets 6.1. Depreciation of fixed assets in accounting and tax accounting is calculated using the straight-line method. 7. Accounting for intangible assets 7.1. Intangible assets in accounting and tax accounting are depreciated using the straight-line method. Depreciation of intangible assets in accounting is reflected in a separate account 05 “Depreciation of intangible assets.” 8. Write-off of inventories In accounting and tax accounting, inventories are written off at average cost. 9. Accounting for deferred expenses Deferred expenses are written off in accounting evenly over the period to which they relate. 10. Accounting for general business expenses General business expenses are written off immediately to the debit of account 90 “Sales”. 11. Interest on loans and borrowings In tax accounting, loans and borrowings are considered comparable if they: are issued in the same currency; must be repaid within the same terms; similar in terms of security (secured by working or non-current assets); comparable in volume (the deviation should not exceed 20% of the average volume of borrowed funds received during the month). 16
17 CONTENTS VALUE... 3 REFERENCES FYROMAL INVESTIGATIONS AND THE VALUE OF BLOCKS IN THE WORLD EXECUTIVE SUMMARY... 4 POSITIONS I. CONSIDERATION OF CONDITIONS ÖÈÈ È ÐÀÇÀÁÎÒÊÀ ÐÀÁÎ ÅÃÎ ÏËÀÍÀ Ñ ÑÅÒÎΠÇaïîëëåíèå ïåðâè íûõ äîkóìåíò îv, ïrîvåðêka and îáðàáîòêê about the situation in the world of the Republic of Korea II. ABOUT DAMNED ASSISTANCE AND ASSOCIATED WITH DIFFERENCES About this world about this world about the world about the world and the world with us and with us ras in this case õ îïåðàöèé èíîñòðàíîîé âàëþòå ïîîàëþòíîîó ñ åòó Ó åò ääèæåíèÿ äåíå fæíõ ñðäñòâ íà vâàëþtovíñ ñåòåÑÑèíåòè åñêèé óåò îïðàöèé íà íà “ with you and with us official information dictionary and information about the world about the world's format and about the other world's information About this world about this world other questions about the situation and the situation in the world more
18 this is what we are talking about other countries and other countries é o másòåðèíîîîèçâîäñòåííûõ çàïàñîâ Äkóìåíòàëîîîîå about the world about the world è moreover, about the world and about the world and the other side of the spectrum between this system and the traditional system óêöèè Ãóïïègðîâêà çàòðàò ía ïðîèçâñäñîî ýëåìåíòàì è èñòàòüÿðàñ in the center of the world äóköèè è çàðàáîîîîé ïëòû Ó this is the case with the world and the world more information about the world and the world social media about the world and the world with the help of the Russian Federation in other words, in this regard with the help of the Russian Federation this is how we deal with this problem GLOGOAL PURPOSE AND FOLLOWING POSITIONS in other words, in other words, in other words registry about the world and the world about the world About this fact of life The realization is the same of the following î î èèèì
19 About the world in Russia and in Russia DATA AND CASES OF VALUATION Miguelov about the world of the world, Vladimir about this world and the world of the world POSITION 3. INDIVIDUAL ASSESSMENT MESSAGE ABOUT THE SYSTEM AND THE TERMINAL SYSTEM this is the case with the other side of the world in the same place and in the center of the world in other words about the world's history in other words FASHION ABOUT THE CONSTITUTION OF THE FIRST COUNTRY this is the case with this group of people. about the world and the world around the world kosnoy i yolos this is the case with the formation of foreign countries the results of the registry in the world this is the case with the other countries of the world with the meaning of the word in the name of the world more moreover, this is the case between the two countries and the world url with the help of ssad
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The time when the accounting profession was associated with armbands and bills has long gone into summer. And today, accounting as a discipline is the same natural subject in various specialties in universities, for example, such as “Advertising”, “Marketing”, “Human Resources Management”, “Organization Management”, “State and Municipal Administration”, etc., as and higher mathematics in the first year of the institute. But sometimes the students themselves who study the discipline “Accounting” do not fully understand why in life such an uncreative and, at first glance, boring subject as accounting can be useful to the same marketer or advertiser.
Indeed, accounting is an exact science and requires great care. As they say, “in accounting you can’t lose a penny, otherwise the balance won’t balance.” In addition, in the system of classical higher education, accounting is taught as a rather dry and boring discipline. At the same time, few students are interested in this much-needed subject, much less become a favorite.
But, as you know, everything depends on the person and his desires. Therefore, if the same teacher of accounting courses or a lecturer at a university, or an ordinary employee needs to convey the essence and basis of the fundamentals of accounting, then first it is necessary to teach how to read accounting entries and understand how business transactions are formed. And correctly reading regulatory documents on accounting or entering information into an accounting program is the next step, which will certainly become available to those who want to master it.
So, if there is a need to explain accounting material in a short time, for example, to a work colleague (the employer hired a new employee who clearly understands little about accounting), the first thing to start with is to offer to master specific theoretical material, i.e. .e. concept of accounting in the Russian Federation. From the literature that will be understandable to a novice specialist in the field of accounting, it is worth noting the works of S.S. Molchanova<1>and N.P. Kondrakova<2>"Accounting".
<1>Molchanov S.S. Accounting in 14 days: Express course. M.: Eksmo, 2007.
<2>Kondrakov. N.P. Accounting: Textbook. M.: Infra-M, 2006.
Then proceed to solve practical problems in the sections and accounts of accounting, observing the requirements of Federal Law dated November 21, 1996 N 129-FZ “On Accounting”, using the Chart of Accounts for accounting the financial and economic activities of the organization, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
It is necessary to solve practical problems in the journal of business transactions in the following main sections of accounting:
- Accounting for non-current assets: fixed assets and intangible assets (lesson 1).
Basic points you need to know about fixed asset accounting.
Fixed assets (hereinafter referred to as fixed assets) in accounting are buildings, structures, machines, equipment, vehicles, computer equipment and similar property that is used for a long time, i.e. more than 12 months
The regulatory documents for an accountant when accounting for fixed assets are the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n, and Guidelines for accounting of fixed assets approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91н.
In accounting, fixed assets are reflected at their original cost and are recorded in account 01 “Fixed Assets”.
In the balance sheet, fixed assets are reflected at their residual value, which is determined by subtracting the accrued depreciation of fixed assets from the original cost.
The cost of fixed assets is repaid through depreciation (recorded in accounting as a credit to account 02 “Depreciation of fixed assets”) throughout their useful life.
According to clause 18 of PBU 6/01, depreciation for fixed assets is calculated in one of the following ways:
- linear;
- reducing balance method;
- the method of writing off the cost by the sum of the numbers of years of useful life;
- by writing off the cost in proportion to the volume of products (works).
The primary documents used to document the receipt, movement, disposal of fixed assets and other operations with them are approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7. They have a unified form and numbers: N N OS-1, OS-4, OS-6, etc. d.
Cross-cutting task (Table 1). OS were purchased from a supplier at an original cost of RUB 238,800, including VAT (18%). Services were paid for the delivery of the OS in the amount of 3,580 rubles, including VAT (18%). Fixed assets were accepted for balance (put into operation). The useful life is 10 years, the depreciation method is linear.
Table 1
Journal of business transactions
<*>Depreciation calculation: 205,406.78 / 10 years / 12 months. = 1711.72 rub. (for 1 month).Basic points you need to know about accounting for intangible assets.
Intangible assets are abbreviated as intangible assets.
The main regulatory document for accounting for intangible assets (hereinafter referred to as intangible assets) is the Accounting Regulations “Accounting for Intangible Assets” PBU 14/2000, approved by Order of the Ministry of Finance of Russia dated October 16, 2000 N 91n.
In order for an asset to be recognized as intangible, it must have the following properties:
- have no material form;
- used for production needs or enterprise management;
- be used for a long time, i.e. more than 12 months;
- bring income to the organization;
- purchased not for resale.
Intangible assets include patents, licenses, etc.
Accounting for intangible assets is carried out at historical cost, which includes the acquisition price and costs accompanying the acquisition and readiness process.
The methods of depreciation of intangible assets coincide with the methods established for fixed assets, with the exception of the method of writing off the cost by the sum of the numbers of years of the useful life.
To register intangible assets at an enterprise, primary documents must be drawn up, which have a unified form and are approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a: N N NMA-1, OS-1, as well as other documents that the organization can independently develop and approve.
Cross-cutting task (Table 2). Intangible assets were purchased from a supplier at a cost of RUB 18,600, including VAT. The organization pays for intermediary services for the acquisition of intangible assets in the amount of 8,086 rubles, including VAT. Intangible assets have been put into operation. The useful life is 4 years, the depreciation method is linear.
table 2
Journal of business transactions
<*>Depreciation calculation: 22,615.25 / 4 years / 12 months. = 471.15 rub. (for 1 month).- Accounting for current assets: accounting for inventories; cost accounting and costing; accounting of finished products and their sales (2nd lesson).
Basic points you need to know about inventory accounting.
- used in the production of products, performance of work, provision of services intended for sale (raw materials, fuel, containers, etc.);
- intended for sale (raw materials, finished products);
- used for administrative needs (auxiliary materials, spare parts).
Accounting for the receipt of materials and materials is carried out on account 10 “Materials”.
The choice of accounting scheme for the capitalization of material assets is determined in the accounting policy of the enterprise and can be carried out in two ways:
- at actual cost and accounted for on account 10;
- according to invoice value using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviations in the cost of material assets”.
When releasing materials into production, the following inventory valuation methods can be used:
- at average cost;
- at the cost of the first purchases (FIFO method).
Cross-cutting task (Table 3). Materials were purchased from the supplier and written off using the FIFO method. 1st arrival: 1000 m x 4.56 rub. 897 m written off for production. 2nd receipt: 800 m x 3.20 rub. 900 m are written off for production. 3rd receipt: 1000 m x 6.10 rub. 1001 m were written off for production. Amounts are indicated without VAT.
Table 3
Journal of business transactions
Сн = 0, Ск (final balance) on the debit of account 10 = 2 m x 6.10 = 12.20 rubles.
Basic points you need to know about cost accounting.
Costs are a monetary assessment of the cost of material, labor, financial, natural, information and other types of resources for the production and sale of products over a certain period of time.
Types of costs:
- direct - associated with the production of a certain type of product and can be attributed to its cost;
- indirect costs - associated with the production of several types of products (for example, costs of management and maintenance of production) and are included in the cost using special distribution calculations.
The cost of production is the costs of its production and sale expressed in monetary terms. The costs that form the cost of production are grouped into the following elements: material costs (minus the cost of waste), depreciation, labor costs and social contributions, other costs (costs for business trips of workers, for retraining of personnel, payment for communication services, payment for rental of premises, for information, consulting and other services).
According to PBU 10/99, expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property).
Costs are a combination of various types of costs for the production and sale of products as a whole or its individual parts.
Cross-cutting task No. 1 (Table 4). During the reporting period, direct expenses of the Felix enterprise for its main and service production amounted to 205,000 rubles, including:
- expenses of the main production for the production of finished products - 170,000 rubles;
- maintenance production costs - 35,000 rubles.
Table 4
Journal of business transactions
The costs of auxiliary production to provide the organization with heat amounted to 70,000 rubles.
The accounting policy of the enterprise establishes that the costs of auxiliary production are distributed among individual productions in proportion to the direct costs of their maintenance.
The costs of auxiliary production will be distributed in the following order:
- expenses related to the activities of the main production - 58,049 rubles. (170,000 / 205,000 x 70,000);
- expenses related to the activities of service production - 11,951 rubles. (35,000 / 205,000 x 70,000).
Cross-cutting task No. 2 (Table 5). Determine the cost if it is known that in the reporting period, materials in the amount of 250,000 rubles were spent on the production of products, including VAT, wages were accrued to employees in the amount of 120,000 rubles, including the unified social tax at a rate of 26%, depreciation of fixed assets amounted to 1,500 rubles, rental of premises - 113,000 rubles, including VAT.
Table 5
Journal of business transactions
| N p/p | Business transaction | Amount, rub. | Debit | Credit |
| 1 | Materials have been paid to the supplier invoice | 250 000,00 | 60 | 51 |
| 2 | VAT allocated | 38 135,59 | 19 | 60 |
| 3 | Materials have been capitalized | 211 864,41 | 10 | 60 |
| 4 | Materials written off for production | 211 864,41 | 20 | 10 |
| 5 | Wages paid to workers | 120 000,00 | 20 | 70 |
| 6 | UST accrued at a rate of 26%<*> | 31 200,00 | 20 | 69 |
| 7 | Accrued depreciation of fixed assets | 1 200,00 | 20 | 02 |
| 8 | Paid for the service to the contractor | 113 000,00 | 76-5 | 51 |
| 9 | VAT allocated | 17 237,29 | 19 | 76-5 |
| 10 | Service taken into account | 95 762,71 | 20 | 76-5 |
| 11 | Main production costs written off to the cost of finished products | 95 762,71 | 43 | 20 |
| 12 | Actual production written off cost of finished products | 95 762,71 | 90-2 | 43 |
The main points you need to know about the organization’s income.
According to PBU 9/99, an organization’s income is recognized as an increase in economic benefits during the reporting period or a decrease in accounts payable, which lead to an increase in capital other than the contribution of the owners.
Revenue is recognized in the income statement when the resulting increase in future economic benefits associated with the related property or decrease in accounts payable can be known with reasonable reliability.
Cross-cutting task No. 1 (Table 6). In March 2009, the Omega company received cash for previously sold goods in the amount of 900,000 rubles, including VAT. The cost of goods sold was RUB 220,000.
Table 6
Journal of business transactions
Cross-cutting task No. 2 (Table 7). The Sokol company shipped the goods to the buyer. According to the contract, the buyer acquires ownership of the goods after payment. The price of the goods is 120,000 rubles, including VAT, the cost of the goods is 60,000 rubles.
Table 7
Journal of business transactions
- Accounting for labor and its payment (3rd lesson).
Basic points you need to know about labor accounting.
The organization independently establishes the forms, systems and amounts of remuneration, as well as other income of employees.
The main forms of remuneration are:
- time-based - payment is made for a certain amount of time worked;
- piecework - payment is made for the number of units of manufactured products based on piecework prices.
The primary documents that are used to maintain labor records are personnel documents approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1: unified forms N N T-1, T-2, T-3, T-6, T-7, T- 8, T-9, T-10 and 10a, T-12, etc.
Deductions from wages are made in accordance with the law (personal income tax).
When a taxpayer is provided with a tax deduction, this means that when calculating personal income tax, no tax will be charged on the amount of the deduction. Standard tax deductions are as follows:
- 400 rub. - for an individual; is provided until the employee’s income, calculated as a cumulative total from the beginning of the year, does not exceed 40,000 rubles;
- 1000 rub. for one child under 18 years of age or up to 24 years of age for a student studying full-time at a university; is provided only until the employee’s income, calculated as a cumulative total from the beginning of the year, does not exceed 280,000 rubles;
- other deductions.
The Unified Social Tax is a tax (Chapter 24 of the Tax Code of the Russian Federation) that is paid by all employers; The object of taxation is all payments accrued to employees, as well as all payments accrued under civil contracts.
The UST rate is 26%. When an employer pays contributions to compulsory pension insurance (hereinafter referred to as OPS) for an employee, he finances two parts of the future pension: insurance and funded. In total, contributions to the OPS are 14%, while if an employee was born in 1966. and older, then all 14% is the insurance part of the pension; if the employee was born in 1967 and later, the contributions will be, respectively, 8% to the insurance part of the pension and 6% to the funded one.
Cross-cutting task No. 1 (Table 8). In February 2009, wages were accrued to employees of the organization Fairy LLC in the amount of 300,000 rubles, including employees of the main production - 180,000 rubles; management personnel - 50,000 rubles; sales department of finished products - 18,000 rubles, employees involved in warehouse construction - 52,000 rubles.
Table 8
Journal of business transactions
Cross-cutting task No. 2 (Table 9). In March 2009, employees of the main production of the Zarya company were accrued and then paid wages from the cash register in the amount of 250,000 rubles, personal income tax and unified social tax, tax liability of 0.2% to the budget were paid from the organization's current account.
Table 9
Journal of business transactions
| N p/p | Business transaction | Amount, rub. | Debit | Credit |
| 1 | Employees' wages accrued main production | 250 000,00 | 20 | 70 |
| 2 | Personal income tax withheld | 28 761,06 | 70 | 68-1 |
| 3 | UST accrued | 65 000,00 | 20 | 69 |
| 4 | Accrued NS PZ 0.2% | 500,00 | 20 | 69-11 |
| 5 | Personal income tax paid | 28 761,06 | 68-1 | 51 |
| 6 | Unified social tax paid | 65 000,00 | 69 | 51 |
| 7 | Paid for NS PZ 0.2% | 500,00 | 69-11 | 51 |
| 8 | Received money from the current account to the cashier for issuing wages to employees | 221 238,94 | 50 | 51 |
| 9 | Wages issued to employees main production | 221 238,94 | 70 | 50 |
- Accounting and the procedure for generating financial results (4th lesson).
Cross-cutting task (Table 10). For previously sold goods in January 2009, Alfa CJSC received funds in the amount of 1,200,000 rubles, including VAT. The cost of goods sold was 600,000 rubles.
Table 10
Journal of business transactions
<*>416,949 / 16 rub. (1,200,000 - 183,051 - 600,000) - profit from sales is reflected.<**>RUB 83,389.83 (416,949.16 x 20%) - income tax charged.
<***>RUB 333,559.32 (416,949.16 - 83,389.83) - net profit is reflected.
- Composition of financial statements, accounting policies of the organization (lesson 5).
Composition of financial statements. Since the balance sheet (Table 11) is a method of economic grouping and generalized reflection in the monetary valuation of the funds of an economic entity by type of resources, on the one hand, and the sources of their formation, on the other, on a certain date, it is necessary to understand that the two-sided construction of the balance sheet is due to the economic classification of household assets.
Table 11
Balance sheet of World of Toys LLC as of March 31, 200_
| Asset items | Sum, rub. | Liability items | Sum, rub. |
| 1 | 2 | 3 | 4 |
| I. Non-current assets 1. Intangible assets 2. Fixed assets 3. Unfinished construction 4. Profitable investments into material assets 5. Long-term financial attachments 6. Other non-current assets Total according to sec. I | III. Capital and reserves 1. Authorized capital 2. Additional capital 3. Reserve capital 4. Targeted funding and receipts 5. Profit Total according to sec. III | ||
| IV. Long-term obligations 1. Loans and credits 2. Other long-term obligations Total according to sec. IV | |||
| II. Current assets 1. Inventories including: - raw materials, materials, etc. similar values - costs in work in progress production - finished products - goods shipped - Future expenses - other inventories and costs 2. Accounts receivable including: - buyers and customers - debt of the founders on contributions to the authorized capital - debt on accountable amounts - other debtors 3. Cash including: - cash register - current accounts - foreign currency accounts 4. Other current assets Total according to sec. II | V. Short-term obligations 1. Loans and credits 2. Accounts payable including: - suppliers and contractors - debt to staff of the organization - debt to state off-budget funds - debt to budget - other creditors 3. Debt to founders for payment income 4. Deferred income 5. Reserves for upcoming expenses 6. Other short-term obligations Total according to sec. V | ||
| Balance | Balance |
In addition, it should be borne in mind that the balance sheet reflects funds belonging to the economic entity. The balance sheet asset shows what the enterprise has and how its economic resources are allocated. At the same time, the debt of other enterprises and individuals to this enterprise is considered as a kind of allocation of its property.
The sources of formation of economic resources are own and attracted capital, which is shown in the liabilities side of the balance sheet. The elements of assets and liabilities are items grouped into sections. The accountant needs to know how many of them are in the assets and liabilities of the balance sheet, what they are called, what items are included in them and on what basis.
Fill out the balance sheet (Table 11) using the data from the business transactions logs (Tables 1 - 10).
Formation of the organization's accounting policy. Accounting policy is a set of accounting methods adopted by an organization - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. It is formed by the chief accountant and approved by the head of the organization on the basis and in accordance with PBU 1/2008 “Accounting Policy of the Organization” and the requirements of the Tax Code of the Russian Federation.
Accounting methods include methods of grouping and assessing facts of economic activity, repayment of costs, methods of organizing document flow, inventory, methods of using accounting accounts, accounting register systems, information processing and other relevant methods and techniques.
When forming accounting policies, a number of assumptions are made:
- property isolation of the enterprise, i.e. the property and obligations of the enterprise exist separately from the property and obligations of the owners;
- continuity of the enterprise, i.e. the enterprise will continue to operate for the foreseeable future;
- sequence of application of accounting policies;
- temporary certainty of the facts of economic activity.
The following requirements apply to the formation of accounting policies:
- completeness, i.e. accounting policies must ensure the completeness of reflection in accounting of all facts of economic activity;
- prudence, i.e. accounting policies should ensure greater readiness to account for losses (expenses) and liabilities than possible income and assets;
- priority of content over form, i.e. accounting policies must ensure that the facts of economic activity are reflected in the accounting records based not only on their legal forms, but also on the economic content and business conditions;
- consistency, i.e. accounting policies must ensure that analytical accounting data is identical to the turnover and account balances of synthetic accounting on the first day of each month, as well as financial reporting indicators with synthetic and analytical accounting data;
- rationality, i.e. accounting policies must ensure rational and economical accounting based on business conditions and the size of the enterprise.
- Test questions and material for testing students' knowledge (lesson 6).
Practical tasks to reinforce the material.
Task No. 1. Determine and write down in a notebook the economic content of business transactions according to the accounting entries given below (Table 12).
Table 12
Accounting entries
| N p/p | Account correspondence | Sum, rub. |
|
| Debit | Credit | ||
| 1 | 10 "Materials" | 60 "Settlements with suppliers and contractors" | 5 000,00 |
| 2 | 51 "Current accounts" | 62 "Settlements with customers and customers" | 10 000,00 |
| 3 | 70 "Settlements with personnel on wages" | 68-1 "Tax calculations and fees" | 2 500,00 |
| 4 | 01 "Fixed assets" | 08 "Attachment into non-current assets" | 14 300,00 |
| 5 | 20 "Main production" | 05 "Cushioning intangible asset" | 1 490,00 |
| 6 | 43 "Finished products" | 20 "Main production" | 98 040,00 |
| 7 | 76 "Calculations with different debtors and creditors" | 50 "Cashier" | 12 000,00 |
| 8 | 71 "Settlements with accountable persons" | 50 "Cashier" | 3 200,00 |
| 9 | 66 "Settlements for short-term loans and credits" | 51 "Current accounts" | 700 000,00 |
| 10 | 69 "Calculations for social insurance and security" | 51 "Current accounts" | 30 290,00 |
Task No. 2. Material for testing students' knowledge.
- What applies to means of labor:
- buildings, structures, machinery, equipment, household equipment;
- raw materials, fuel, finished products;
- auxiliary materials, fuel, semi-finished products;
- raw materials and basic materials, work in progress.
- What applies to distribution obligations:
- loans and borrowings, debt to suppliers, accounts payable;
- authorized capital, reserves, profit;
- the enterprise's debt for wages, income and unified social taxes;
- funds in a bank account, bank credit, loans.
- Topic: "Subject and method of accounting."
- What is taken into account on active accounts:
- sources of property formation;
- enterprise property and accounts receivable;
- business processes;
- results of economic activities.
- In which answer are all accounts active:
- materials, finished products, payments for short-term loans and borrowings;
- payroll calculations, cash register, settlements with accountable persons;
- goods, fixed assets, bank account;
- fixed assets, settlements with creditors, profit.
- Determine the ending balance for the Accounts Receivable account, if the opening balance was 500 rubles, the debit turnover was 1,700 rubles, and the credit turnover was 900 rubles:
- 1200;
- 1300.
- What is the essence of double entry?
- each business transaction is recorded as a debit to one account and a credit to another account in the same amount;
- each business transaction is reflected in at least two accounts;
- each business transaction is reflected in the debit of two accounts in the same amount;
- Each business transaction is reflected in the credit of two accounts in the same amount.
Task No. 3. Indicate the correct accounting entry for the following business transactions:
- received at the cash desk from a bank account for the issuance of wages to workers and employees of 3,000 rubles.
a) D-t sch. 70 Set count. 51 - 3000 rub.;
b) D-t sch. 50 Set count. 51 - 3000 rub.;
c) Dt sch. 50 Set count. 70 - 3000 rub.;
d) D-t sch. 70 Set count. 50 - 3000 rub.;
- Share contributions from the founders in the amount of 55 rubles were accepted to the cash desk.
a) D-t sch. 50 Set count. 80 - 55 rub.;
b) D-t sch. 50 Set count. 84 - 55 rub.;
c) Dt sch. 50 Set count. 75 - 55 rub.;
d) D-t sch. 50 Set count. 71 - 55 rub.;
- The enterprise warehouse received household equipment from suppliers in the amount of 10,000 rubles:
a) D-t sch. 41 Set count. 60 - 10,000 rub.;
b) D-t sch. 60 Set count. 41 - 10,000 rub.;
c) Dt sch. 10 K-t count. 62 - 10,000 rub.;
d) D-t sch. 10 K-t count. 60 - 10,000 rub.
Task No. 4. Before you are three subjects:
- Head of the organization;
- Chief Accountant;
- founders.
Distribute the degree of responsibility using the suggested options:
a) he is responsible for organizing accounting;
b) he is responsible for the formation of the accounting policy of the enterprise;
c) he organizes and maintains accounting records at the enterprise;
d) he signs the financial statements.
Bibliography
- Bukina O.A. ABC of an accountant: from advance payment to balance sheet / O.A. Bukina. - 10th ed. - Rostov n/d: Phoenix, 2007.
- Zheleznova L.M. Collection of accounting problems: Proc. manual for universities. - 4th ed. erased / L.M. Zheleznova. - M.: Publishing house "Exam", 2006.
- Zakharyin V.R. Accounting Theory: Textbook. allowance. - M.: Publishing house "Forum", "Infra-M", 2007.
- Kondrakov N.P. Accounting: Textbook. allowance. - 4th ed., revised. and additional - M.: Publishing house "Infra-M", 2006.
- Kondrakov N.P. Self-instruction book on accounting. - 3rd ed., revised. and additional - M.: Publishing house "Infra-M", 2007.
G.N.Gafurova
Teacher
Department of Finance and Credit
Russian state
Humanities University