An accountant is a specialist on whom the financial well-being of a particular company largely depends. A person who wants to become a professional in the field of accounting needs to regularly make various calculations. Real specialists also understand the basics of economics and communication.

First of all, a person must ask himself the question of whether he is ready to connect his life with important but routine work. The profession of an accountant does not imply creativity or even a regular change of environment. And you need to be mentally prepared for all this. You can’t choose a profession based on the principle: “just so long as it takes.”

If a person is serious about becoming an accountant, then there are two options for the development of events:

1. Homeschooling. You can “attend” webinars, take online courses, read books and articles. You definitely need to master, in particular, C1. There are now many resources and opportunities available for the self-study student.
2. Studying at a higher educational institution. In principle, the accounting profession is provided in many colleges, so people with 9 years of education can also go to study. But later you will still have to get a higher education, since this is more valued among employers.

It is worth considering that a self-taught accountant will also need to undergo practical training. Not every company needs personnel without a diploma and recommendations, so you will have to try hard to get the desired position. It is recommended to take training courses to obtain a certificate.

A true specialist constantly improves his skills, masters new programs and monitors specialized literature.

Is it possible to become a professional at home? Yes, you can. But you should understand that without the appropriate education it will be much more difficult to find a job. Therefore, it is recommended to study at colleges, universities and universities. A person with “crusts” can be firmly confident that he will not be left without work.

An accountant is a specialist who controls the losses and profits of a particular company, as well as prepares financial documentation.

There are representatives of this profession in every organization: commercial, public, government.

Accountants work in a special system (1C), which allows them to organize all the necessary information and make calculations.

The responsibilities of accountants include the following tasks:

• calculation of production costs and profits received;
• control of financial discipline;
• preparation and submission of reports on the financial condition of the organization;
• issuing wages to employees;
• interaction with tax companies.

Not all accountants perform a large volume of tasks. It all depends on the turnover and size of the company, as well as its field of activity. Many organizations employ a whole staff of accountants. Each professional deals with specific tasks: for example, issuing wages to employees or calculating total expenses for the month.

Every company, even the smallest one, needs accountants. Since 2013, the need for accounting according to the simplified tax system was introduced, which made the profession even more in demand. Now even small business owners are required to have an employee responsible for financial and tax reporting.

What qualities does an accountant need? First of all, the ability to perform monotonous paperwork. Also, representatives of this profession must be sociable, intelligent and resourceful. It depends on them whether the company will stay afloat (especially if it has recently opened). Accounting professionals are highly valued and well paid.

There are many specific terms and definitions used in the accounting field. A novice accountant must master the basic terminology:

The LIFO method of estimating the cost of goods is prohibited and has not been used since 2008.

This is not all the terminology that is used in the field of accounting. The remaining definitions can be learned from books or through an educational program. It is extremely important to know the basic terms as they help you understand the basics of accounting as well as reporting.

Accounting training for 2018

There are many options for studying accounting in 2018. You can learn a profession through webinars or get a full-fledged education at an educational institution, and then take advanced training courses.

Modern companies need professionals who keep up with the times.

You can master your specialty at a college or university. It is best to choose educational institutions located in Moscow or St. Petersburg.

The central cities of Russia have the highest level of education, meeting all the necessary requirements. You can study to become an accountant at the following universities and universities:

• MATI;
• University of Humanities and Economics;
• MNEPU (non-state academy);
• Academy of Management and Business (international);
• Institute of Business and Law.

The list includes Moscow's leading educational institutions. The specialty that will need to be mastered is called accounting, analysis and auditing. After obtaining a diploma, a person can also become an economist.

Homeschooling is suitable mainly for those who do not want to connect their lives only with accounting activities. Mastering a profession at home will take a minimum of time if a person approaches the process responsibly.

Supporting literature (all books published in 2016):

1. Accounting and analysis. Authors: Eremina and Rachek. The book consists of 2 sections. The first contains information about the development of accounting in different time periods, starting with the ancient world. The second section includes a description of the various accounting methods.
2. Accounting theory.
3. All about tax audits. Authors: Sukhovskaya, Myrtynyuk, Sharonova. As mentioned earlier, accountants constantly have to deal with tax inspectors. This book describes in detail which aspects of a company's activities are most often inspected by inspectors.

These manuals are the most informative and new. It is also recommended to read books such as: Accounting in 10 days (2012), Workshop on accounting (2010). They contain useful and relevant information, despite the fact that they were released quite a long time ago.

Exists five forms of financial statements:

1. Balance— reporting on the financial condition of the enterprise for a specific period of time. It is calculated using a form (table) consisting of two parts: the first contains information about the company’s liabilities, the second - about assets.
2. Loss and Profit Report— information that allows you to display the results of the financial activities of an enterprise for a specific time period. When drawing up a document, you must indicate all information about the organization’s income, even if the revenue was not received from the main activity.
3. About budget (capital) changes. The document must be filled out based on letter of the Ministry of Finance No. 117 (dated December 23, 1997). It is important to adhere to the basic provisions in order to correctly prepare reports. All information about capital should be indicated step by step, using not only general data (about use and receipts), but also information about cash balances on the account.
4. About cash flow. The reporting indicates data on funds received and spent for the year. At the same time, all amounts are divided into several parts corresponding to the current, financial and investment activities of the organization. The goal of current activities is to obtain maximum profit from the sale of goods or services. Investment cash movements are associated with the purchase or sale of equipment, real estate, and assets. Financial activities are called financial activities that do not greatly affect the overall budget of the company.
5. . The document must be filled out in accordance with the requirements set out in Letter of the Ministry of Finance No. 4n (dated January 13, 2000). The letter contains information about all forms of accounting. reporting of organizations.

All documents must be drawn up correctly, since the main activity of the enterprise depends on this. If the accountant makes a mistake in the calculations, the company may suffer large losses.

Primary documentation is papers that are needed primarily for reporting to tax companies. They are stored for 4 years.

Primary documentation includes:

• sales receipts and invoices;
• certificates of services performed;
• cash receipts;
• expense reports;
• current account statements;
• documents confirming payments to employees;
• statements and limit-fence cards.

Primary documentation is drawn up in a generally accepted form or on forms developed by the organization itself.

How long does it take to study to become an accountant? People who have completed 9th grade will need 3 years and 10 months to master a profession in college. Training based on 11 classes will take 2 years and 10 months.

Some educational institutions offer an accelerated program. You can study it in 2 years and 10 months (based on 9 classes) or in 1 year 10 months (based on 11 classes).

There are also special courses, the duration of which rarely exceeds 6 months. On average - 2.5-4. You need to choose your courses carefully, as some people teach with an outdated or incomplete curriculum.

The duration of home study directly depends on a person’s abilities and his desire to master a specific profession. Some people learn completely in a year, while others take 3-4 years.

How long will it take to become a chief accountant? A person with a higher education can apply for this position after 3 years of work in one company.

A lecture on accounting for beginners is presented below.

What does the Federal Law on Accounting regulate? What basics and principles does accounting law include? How to organize accounting?

Greetings, dear friends! Alla Prosyukova, a professional accountant and financier, is in touch.

I am a practicing accountant and banking specialist with more than 25 years of experience, so I will try to simply and clearly talk about the most important components of accounting and illustrate what has been said with examples from practice.

So, let's begin to review and study the basics of accounting.

1. What is accounting, who needs it and why?

Although I am not a supporter of a long and sometimes tedious theory, knowledge of its main points is sometimes necessary.

- a system built in a certain way that takes into account in monetary terms all the information of a company about its property, capital, income, expenses and their changes through documentary recording of business transactions.

Step 6. Ensure timely submission of reports

In order not to miss the deadlines for submitting reports, I recommend that you make a calendar for this very submission and keep it always before your eyes. It can be done on paper or electronically.

The taxpayer’s calendar is very often published on the website of the tax department or on other specialized resources. You can see an example of this

Important! For violation of deadlines for submitting reports, fines are expected: per organization in the amount of 200 rubles. for each form not submitted, and for officials - from 300 to 500 rubles.

If you keep your records in an accounting service, for example, in “My Business”, then you do not need to make a calendar and monitor reporting deadlines; the service itself will remind you via SMS or email about the deadlines.

5. Professional assistance in accounting - review of the TOP-3 companies providing services

If you are not an accountant, and all these “debits” and “credits” are an empty phrase for you, or you do not have enough time to do accounting, we recommend that in this case you use the help of professionals by ordering them for your business.

Today we offer you 3 companies providing professional services in the field of accounting.

1) My business

Internet accounting “My Business” is an ideal service for companies using the simplified tax system, UTII, OSNO and Patent. Keeping accounting records in this service will not be difficult even for clients who do not have an accounting education.

For those who do not have enough time to independently conduct accounting for their company, “My Business” offers an accounting outsourcing service.

If you have not yet registered your company, then using the “My Business” service you can easily prepare the necessary documents, and completely free of charge.

Fragment of tariffs of the “My Business” service:

By choosing the appropriate tariff, you can easily:

• submit reports online;
• Calculate taxes, contributions and salaries without any problems;
• prepare the necessary documents;
• issue invoices directly from the service.

You can try working with the “” service for free for a month.

2) Smart+

Smart+ is a leading Russian accounting company, included in the TOP-30. The company provides comprehensive accounting support in Moscow and the Moscow region.

The Smart+ company consists of 24 accountants, 4 tax consultants and 3 lawyers.

When ordering the company’s services, the client additionally receives free of charge:

• construction of management accounting;
• selection of one employee for the client’s company;
• consultation on business scaling.

The company's accounting department specialists are certified as professional accountants.

3) Olsa

Olsa is a center for professional accounting services for small and medium-sized businesses in Moscow. The company cooperates with the largest Russian banks, which allows its clients to receive discounts and bonuses from partner banks. On the Olsa website you can make a preliminary calculation of services based on the needs of your organization.

Company advantages:

• guaranteed quality of services;
• clear terms of the contract;
• transparent pricing;
• liability is insured by Rosgosstrakh;
• included in the list of the largest consulting companies.

I would like to note that all these companies will be able to offer not only, but will be happy to take on the same.

6. What errors occur when maintaining accounting records - TOP 4 most common errors

Organizations submit reports of various forms: tax (declarations, calculations, etc.), accounting (profit and loss statements, capital flows, cash flows, etc.). The number of forms depends on the company’s taxation system.

With such a variety of reporting forms, errors often occur. Let's look at some of them.

Error 1. Violation of the procedure for preparing for the generation and submission of reports

Formation and submission of reports requires certain preparation. Inventory is one of the activities of the preparatory process, which allows you to avoid many mistakes.

If the inventory procedure is violated, there is a high probability of ending up with unreliable data in the reports.

During preparation, the data in the accounting registers may remain unverified, which can also contribute to the occurrence of errors in accounting. In such a situation, a partial one may sometimes be required (for more information about this, read a separate article on our website).

Error 2. Distortion of the original cost of fixed assets

Accounting for fixed assets (FA) is a very complex issue; checks very often reveal various types of errors. Perhaps the most common is the distortion of the original cost of OS objects.

Other common mistakes when determining the cost of OS objects:

• one inventory item is counted as several (or vice versa);
• the costs of purchasing or manufacturing the OS are not included in the initial cost;
• the cost of operating systems purchased for foreign currency was incorrectly assessed;
• expenses for reconstruction and modernization are included in current expenses.

When correcting such shortcomings, it is almost always necessary to recalculate the accrued depreciation, which in itself is troublesome and fraught with additional errors.

Error 3. Poor preparation and conduct of annual inventory

Inventory is the most important event in the financial and economic activities of any organization. Even the Ministry of Finance issued special guidelines for its implementation.

Despite the importance of the process and its methodological support, in practice there are a huge number of errors in this matter.

Every organization immediately after its creation is required to maintain accounting records. According to the law of December 6, 2011 No. 402-FZ, accounting and storage of documents is organized by the head of the LLC. The director is responsible for organizing accounting in the organization, and even financial statements are recognized as drawn up after the signature of the director, and not the chief accountant. Entrepreneurs are luckier in this sense - it is not required by law.

Accounting is the organization of collecting information about the state of the property and obligations of the company, as well as the continuous reflection of this information in special accounting documents. But LLC accounting is not only registers, accounting books and financial statements. These are also tax accounting documents, contracts, personnel and primary documentation, documents on cash flow (cash and bank). We have collected the entire extensive list of documents that need to be maintained in an LLC in the article "".

Please note: for violation of accounting rules. Accounting support services are not something you should save on, especially since they will not require any special expenses.

Is it difficult to keep books for an LLC? The answer to this question will depend on several factors:

1. Selected tax regime. It is enough to simply keep records on the simplified tax system Income and UTII. It’s more difficult - using the simplified tax system Income minus expenses. The most difficult thing will be accounting for the general taxation system.
2. Availability of employees. Reporting for employees is complex and voluminous; in addition, it is necessary to prepare salary calculations and payment of insurance premiums every month, and, if necessary, also vacation pay, sick leave, and maternity payments. But even if there are no employees, and the only founder runs the organization without an employment contract, it is necessary to submit zero reports. In addition, all organizations, even those without employees, must annually submit information about. And new organizations must submit it no later than the 20th day of the month following the month of registration.
3. Number of operations. These are any business actions that have changed the ratio of income and expenses of the organization: receipt of payment from customers, payment of wages, purchase of goods, etc. The more transactions there are, the longer it will take to complete them.
4. Diversity of activities of the organization. There are specific accounting features in certain areas of business (trade, production, services, construction, etc.). It is easier to account for operations of the same type than to combine accounting for different areas.
5. Category of your partners. If you and your counterparty work under different tax regimes, if you plan to conduct foreign economic transactions or work with budgetary or state-owned enterprises, then the accounting will have its own peculiarities.

But even in the simplest version - the absence of employees, a small number of operations, choosing the simplified tax system Income or UTII mode - accounting for an LLC will require professional knowledge or the use of specialized programs. Accounting services for an LLC can be entrusted to a full-time employee or a specialized company. - this is a complete or partial transfer of accounting responsibilities to a professional independent contractor.

Accounting statements of LLC

Accounting in an LLC must ensure the complete collection and recording of information about the financial activities of the organization. Where to start with LLC accounting?

Step 1. Determine who is responsible for maintaining accounting records at the enterprise. Often, after registering a company, the director assigns the responsibilities of the LLC accountant to himself. At first, this is a completely acceptable situation, but as soon as the deadline for submitting any reports approaches, you need to either figure out this issue yourself or transfer the service to specialists.

Step 2. Choose you will work. This must be done immediately after registering the LLC, or better yet, before you submit the documents to the Federal Tax Service. When choosing a regime, we recommend that you receive a free tax consultation, which will help you save significantly on payments in your budgets. Under different regimes, the tax burden of the same enterprise can differ significantly!

Step 3. Review your regime's tax records. On the simplified tax system you need to submit only one declaration at the end of the year, on UTII, quarterly declarations, on OSNO, every quarter you submit declarations on profit and VAT and an annual declaration on property tax.

Step 4. Develop and approve organizations.

Step 5. Approve the working chart of accounts. The document should be based on the chart of accounts developed by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

Step 6. Organize accounting of primary documents and reflection of the information contained in them in accounting registers.

Step 7 Comply with the chosen tax system and reporting for employees.

Our users can receive a free month of accounting services provided by 1C:BO specialists with the transfer of the 1C Accounting information base after the end of the trial period.

Law No. 402-FZ includes a balance sheet, a statement of financial results and appendices to them as the financial statements of an LLC: reports on changes in capital; cash flow; on the intended use of the funds received (if they were received).

Balance sheet and profit and loss statement of the enterprise

The forms of the enterprise’s balance sheet and LLC’s profit and loss statement were approved by Order of the Ministry of Finance dated July 2, 2010 No. 66n. Later, by order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n, the profit and loss statement was renamed to the financial performance statement. Organizations are required to submit financial statements at the end of the year no later than March 31 of the following year. But investors, creditors, banks, and counterparties have the right to request a report on financial results during the year, so you can make a snapshot of the financial condition of the LLC based on the results of the quarter or month.

The LLC balance sheet form can be found in appendix. No. 1 to Order of the Ministry of Finance of July 2, 2010 No. 66n. This is the so-called full balance on two pages.

Accounting statements of an LLC using the simplified tax system in 2019

How to keep accounting records for an LLC under the simplified tax system Income 6% and under the simplified tax system Income minus expenses? The simplified taxation system involves submitting just one annual tax return. Its shape is the same for both versions of the simplified system.

What financial statements do LLCs submit to the simplified tax system in 2019? Keeping accounting records under a simplified taxation system allows you to submit financial statements in a simplified form (Appendix 5 to Order of the Ministry of Finance dated July 2, 2010 No. 66n). It includes only the balance sheet and income statement. If the organization received targeted funds through the simplified tax system, then they also need to be reported. It is not necessary to submit reports on changes in capital and cash flows.

An example of filling out a simplified balance sheet of an LLC using the simplified tax system:

Accountant services for LLC

Let's summarize. Accounting services for LLCs are mandatory in all tax regimes and even in the absence of real activity of the company. Bookkeeping can be done by the manager himself, a full-time specialist, or a specialized outsourcing company. for an LLC will depend on the volume of work: the number of business transactions, the complexity of the chosen mode, the number of employees, and the method of accounting.

For our users who want to do their own accounting for an LLC, we want to offer the 1C Entrepreneur online program. This is a completely new tool for increasing business efficiency, which allows you to:

• maintain full accounting and tax records;
• carry out settlements with counterparties;
• issue and pay invoices and payment orders;
• calculate any payments to employees;
• save all LLC documents in a single database;
• analyze sales, income and expenses;
• choose the minimum possible tax burden, etc.

Accounting is an integral component of managing any large business. And this type of activity, as many economists believe, is not just reporting to the tax authorities. This is a whole science. And mastering its basics can be an extraordinary help in terms of business development.

There are separate objects and methods of accounting, a large number of tools and approaches that complement them. How can a company use them? What are the most common accounting methods? What could be their practical usefulness?

About accounting

Before studying accounting methods, let's talk about the subject of our discussion. What is accounting? What problems does it solve?

Accounting, according to the definition widespread among Russian economists, is a system of monitoring and control over the financial and economic activities of an organization. If accounting as such is, in fact, recording figures on paper, combining them into “books” (German Buch) and secure storage (German Haltung), then together with the accounting function it forms a system that allows the use of financial data for the purpose of extracting practical benefits for the enterprise.

In addition to numbers reflecting cash flows in certain areas of the organization’s functioning, accounting collects other types of significant information - labor or, for example, natural information. However, accounting considers all economic processes as operations in price terms. As a result, the company, using various accounting methods, receives tools that allow it to optimally allocate resources and increase business profitability.

Accounting structure

Accounting has two main components. Which at the same time form a single system. In fact, these are subtypes of accounting, namely financial and managerial. What is the difference? What specific features do financial accounting methods have, and what are typical for managerial ones?

Let's answer the first question. Within the framework of management accounting, work is carried out with information intended for use by the company's management structures. The purpose of obtaining, analyzing and interpreting it is to improve the mechanisms of interaction between management and subordinate units and its effective planning. The monetary component in the circulation of this type of information can be either very significant or occupy a very small percentage - it all depends on the specifics of a particular enterprise.

Financial accounting works mainly with information that is used not only in the internal structures of the organization, but is also involved in the process of communication with external entities.

Since in most cases this interaction is based on relations in commodity-money forms, this type of accounting is called financial.

But the information that is processed within the framework of his methodology is not necessarily just monetary figures (although, of course, the absolute majority are).

At the same time, in the Russian methodological school that studies accounting issues, researchers do not clearly draw a clear line between financial and management aspects. We are talking about two, of course, different types of phenomena, but there are a large number of related processes related to both. A simple example: calculating salaries and bonuses for staff. There are elements of both financial - in the aspects of calculating numbers in relation to the company's expenses, and management accounting - in components such as staff motivation or, for example, improving the personnel component of the business model.

Amendments to terminology

It is very important, before continuing to study various aspects of accounting, to decide on the conceptual apparatus. The fact is that the term "method" has several meanings depending on the context. And therefore, in some cases there may be confusion with its interpretation. Phrases that sound almost identical can refer to completely different phenomena.

A simple example is the phrase “accounting method”. Its meaning will vary greatly depending on the specific context. The main criterion here is how often the word “method” is used. If only, then the possible interpretations of the phrase are as follows:

• “accounting” itself as an independent procedure;
• one of the accounting tools.

If the word “method” is used in the plural, then it would be correct to identify this phrase in meaning with the second option. That is, if we write “accounting methods,” we mean the tools for maintaining it. In turn, when working with a singular term, you need to read the context. Depending on it, by “accounting method” we can understand accounting as such or, again, one of the tools for maintaining it.

About the subject and methods of accounting

What are the subject and method of accounting? Regarding the first phenomenon, there can be many options. And before revealing them, let’s first define what an accounting object is. Most often, it is understood as one or more structural economic units inside or outside the company (but directly related to the activities of the company), generating data useful to accounting to one degree or another.

Most often, of course, these are numbers - for profits, losses, wages, loans, etc. Actually, the subject of accounting is the specific actions of the object or the results of their implementation, events and other types of important, from the point of view of the current goals and objectives facing before the accountant, facts. The subject and method of accounting are interdependent. The properties of the first are determined by the essence of the second. Accordingly, the characteristics of the accounting method applied in a particular case depend entirely on the subject under study.

Now, actually, about what accounting methods are. Let us immediately remember the differences in the interpretation of the term that we outlined above. Here it is used in the plural. That is, we mean accounting methods. What are they?

In the generally accepted interpretation by Russian economists, they are considered to be a set of methods by which generalization (or, conversely, detailing) of information related to accounting activities is carried out. In practice, accounting methods are used, as a rule, in solving problems related to enterprise management. And in some cases - for reporting and analytical purposes (for example, when the task is to show the success of a business model to investors or the correctness of spending budget funds to departments).

Method Elements

What are the basic elements that form accounting methods? Experts identify the following main varieties:

1. Observation. The main object here is the procedures associated with the performance of certain functions by various sections of enterprises in the field of financial and economic operations. By using this method, the relevant accounting structure can verify how correct the practical mechanisms implemented by employees are and to what extent they reflect the rules and regulations adopted at the internal corporate or legislative level.
2. Measurement. This approach involves identifying numerical indicators related to financial and economic operations. And this is its main difference from observation, in which processes are monitored for compliance with rules and regulations, but not so much attention is paid to numbers. The subject of measurement is almost always monetary indicators (in terms of income and expenses).
3. Generalization and detail. This type of procedure can be both statistical and analytical in nature, depending on the task facing the accounting structures of the enterprise. For certain processes in a specific period of time, generalization may be a priority, for others - detailing.

As a rule, all these elements of the accounting method are used in a comprehensive manner. But one of them may be the main one. However, it is not always possible to draw a clear boundary between them. For example, if in the process of using such an element of the method as observation, calculation procedures are used, then with a high probability we will talk about measurement.

Accounting methods

Let's look at the main accounting methods used by Russian financiers. We again make allowances for the fact that we mean the conduct of the corresponding procedure, and not its essence.

• Documentation . This accounting method is used when the task is to record facts that are significant from the point of view of assessing the financial and economic activities of an enterprise. This procedure is carried out using standardized document forms (approved by law or at the level of corporate regulations).

• Inventory . This tool allows you to monitor the amount of property at the disposal of the enterprise. Some experts believe that inventory is an element of the accounting method. There is a “compromise” point of view. In accordance with it, inventory as an accounting method is a full-fledged and fully established component of farming. The main criterion here is this: there is not only a calculation of available property, but also possible obligations for its transfer by the organization in favor of third parties and the identification of other prospects for the use of resources. However, if inventory plays the role of only a calculation tool, then in this case it is still an integral element of the method (in this case, documentation, the first on our list).

• Grade is also considered a common accounting method. Is it more of a statistical tool or more of an analytical tool? Some experts believe that the former prevails, arguing that an assessment is, first of all, a set of strict rules that do not require any additional conclusions to be drawn upon. The result of using this tool will be only statistics. But there is another point of view. According to it, the assessment may contain elements of the accounting method with properties that make it possible to study not only current statistical data, but also to interpret them and predict their impact on business processes. That is, analytical work is also implied here.

• Calculation . This type of tool is used mainly for expenses accompanying production. These are most often costs that form the cost of goods produced or services provided. A distinctive feature of calculation is the ability to derive some numbers based on others according to certain rules (including appropriate formulas). That is, for example, documentation is working with current indicators. But as soon as elements appear in it related to obtaining data of a different nature on the basis of this information, then this method turns into calculation (or is supplemented by it).

These accounting methods, as well as their constituent elements (we have already talked about this above), as a rule, are applied not individually, but in aggregate (despite the fact that some of them will be leading, and others will be auxiliary) . In addition, the boundary between elements and methods as such is not very clear. Regarding the elements, we noted the same pattern. An example is inventory. It is considered as an accounting method if it implies a comprehensive study of financial and economic processes. As an element of another process (documentation), only if its function is reduced to collecting information.

Accounting practice

Let's look at examples of several practical accounting tools used as part of the method or its elements. You can study those that are used as some of the most regular. Namely, those related to the calculation of income and expenses - for the purpose of internal reporting or drawing up documents for the tax office.

Some experts believe that it is quite acceptable to call these tools independent methods. In some cases they are also called "principles", "approaches" or "strategies". Each of the terms is to a certain extent similar in meaning if there is a single context.

If we take into account income and expenses, we distinguish the accrual method of accounting, as well as the cash principle. What is the difference?

Accrual method

The accrual method of accounting implies that income and expenses are recorded in relation to a specific reporting period on the basis of formal data (information from contracts, invoices, acts, etc.). Or by determining the actual moment of transfer of goods or provision of services (in Russian practice, this criterion, as some experts believe, is the main one).

Whether the funds were credited to the organization’s current account (or transferred, if obligations so require, to another company) does not matter. It also doesn’t matter whether the client or partner actually received what they paid for. At the same time, in a number of cases, the accountant is obliged to record income or expenses on an accrual basis, even if no transactions were recorded in the tax period - based on the legal requirement to distribute cash flows according to the principle of uniformity.

Cash method

The cash method in accounting implies the recording (and subsequent reflection in reporting documents) of income and expenses only based on the amounts that came to the company’s current account (or a transfer of funds to the counterparty’s account was completed in accordance with the agreement).

However, not everyone can use this approach. In accordance with the laws of the Russian Federation, this method is applicable only to those companies whose revenue for the previous 4 tax quarters amounted to no more than 1 million rubles. in each (excluding VAT payments). Also, companies operating under agreements establishing trust management of property, or agreements on joint activities, do not have the right to use the cash method.

The accounting principles and methods that we described above can be used by businesses not only from the point of view of optimizing reporting to the Federal Tax Service. These tools are quite applicable as a way to increase production profitability by finding an optimal balance in the distribution of profits and expenses. Among the areas of financial and economic activity where the choice of the best accounting method can directly affect the efficiency of the business model is the depreciation policy. Let's consider its main features.

Accounting methods and depreciation

Among the most regular expense items at enterprises are depreciation. How are they recorded in accounting procedures? Is this expense item subject to the cash or accrual basis?

Depreciation methods in accounting are based on the standards established by the Tax Code of the Russian Federation. Revealing their essence, first of all, we will determine what property is subject to appropriate accounting.

The criterion here is very simple and logical. Depreciable property must be legally secured in the taxpayer's ownership (not rented or leased), and also be used as a tool for generating income. Also, this resource must have a period within which its key useful properties are preserved, lasting 12 months or more. The initial cost of the property (at the time of commissioning) should be 40 thousand rubles. and more. Depreciation cannot be carried out in relation to natural resources, securities, unfinished buildings, as well as finished goods produced by the enterprise.

Property that falls under the criteria of the Tax Code of the Russian Federation is first registered at its original cost. Then it is distributed based on membership in depreciation groups (the main criterion here is the estimated service life).

The maximum amount of capital investment in depreciation is 10%. There is a 30% benefit for property owned by 3-7 groups, that is, heavily worn out over time, but provided that it was acquired by the company on a commercial basis and not free of charge.

Now about depreciation methods. There are two of them, in accordance with the Tax Code of the Russian Federation.

• The first one is linear. If the company applies it, then the amount of relevant expenses, based on the monthly period, is determined by multiplying the value reflecting the original cost of the property by the depreciation rate (which is determined for a specific object). If everything is clear with the first component of the formula, then how does the second one come about? Very simple. The depreciation rate is the difference between one divided by the number of months the property is in use and one hundred percent.

• The second method is nonlinear. In accordance with it, two parameters are taken into account - the total balance for individual depreciation groups, as well as accrued funds for each of them. The second is subtracted from the first monthly.

Accrued funds for depreciation groups are calculated using a separate formula. How exactly? The total balance within each group is multiplied by the depreciation rate.

What is the practical usefulness of the above mechanisms for the company? The fact is that depreciation deductions, according to the Tax Code of the Russian Federation, can be used to reduce the tax base. This is useful if the company operates according to the general system of charging fees to the Federal Tax Service or according to the simplified tax system, provided that payments are calculated on the basis of the difference between income and expenses.

As for what principles can be used to reflect depreciation expenses (cash or accrual method), it all depends, firstly, on revenue, and secondly, on the priorities of the company itself. From a legal perspective, both options apply. Some disadvantage of the first may be, as some experts note, difficulties with inspection authorities if depreciation charges are made on fixed assets, provided that their delivery has not yet been paid for.

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

Accounting in accordance with the law on accounting can be carried out by: the chief accountant hired by the enterprise under an employment contract, the general director in the absence of an accountant, an accountant who is not the chief accountant, or a third-party organization (accounting support).

Accounting objects

The objects of accounting are the organization's property, their obligations and business transactions carried out by organizations in the course of their activities.

Main tasks of accounting

The main task of accounting is the generation of complete and reliable information (accounting statements) 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 users - investors, creditors and other users of financial statements , on the basis of which it becomes possible:

prevention of negative results of the organization’s economic activities;

identification of internal reserves to ensure the financial stability of the organization;

monitoring compliance with legislation when the organization carries out business operations;

control of the feasibility of business operations;

control of the availability and movement of property and liabilities;

control over the use of material, labor and financial resources;

monitoring compliance of activities with approved norms, standards and estimates.

Basic elements of accounting method

Accounting problems are solved through the use of various methods and techniques, the totality of which is called the accounting method, which includes the following main elements:

Documentation is a written certificate of a completed business transaction, giving legal force to accounting data;

Valuation is a way of expressing funds and their sources in monetary terms;

Accounting: details for an accountant

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