Accounting entries for all accounts in the table. What is an accounting entry

An accounting entry is a record that contains the amount of debit and credit of the corresponding accounts, reflecting the content of a business transaction.

Each business transaction is reflected in the accounts twice in the debit of one and

credit another account in the same amount. Specified names and number

debited and credited accounts are called accounting entry .

Transactions in which one account is debited and another account is credited are called

simple(for example, D50 K51).

Complex are called transactions in which one account is debited, and two or

are somewhat credited or vice versa (for example, materials are received from suppliers

at a negotiated price of 300,000 rubles, incl. 18% VAT).

D10 “Materials” – 254.237

D19 “VAT on acquired values” – 45.763

K60 “Settlements with suppliers and contractors” – 300,000

or in another form of recording

Any complex wiring can be expressed in a few simple ones.

24. Accounting registers and their classification.

Accounting registers are tables of a special form intended for recording business transactions. They are divided by appearance (accounting books, cards, free sheets), by the volume of content of operations (synthetic, analytical), by the nature of the records (chronological, systematic, combined) and by structure (one-sided, two-sided, multigraphic, linear, chessboard). Accounting books – the most common books are Home and Inventory records. Cards are separate sheets lined up for accounting purposes. Summary sheets are a type of card accounting registers. Chronological registers are used to register all documents in the order they were received, but without distribution among accounts. Systematic registers are maintained to group accounting records into synthetic and analytical accounts. Combined registers - an example is the Journal-Home book. Synthetic accounting registers are opened for maintaining synthetic accounts. Analytical accounting registers are used to reflect the indicators of analytical accounts. One-way registers are various cards for recording material assets, settlements and other operations. Double-sided registers are used mainly when keeping records in books. Multigraph registers are used to reflect additional indicators within analytical accounting. Linear registers are a type of polygraph registers. Chess registers are used to simultaneously reflect the debit amount of one account and the credit of another.

26. Accounting reporting: essence and meaning. Accounting statements

In his famous laws S.N. Parkinson suggested that the skill level of a subordinate is determined by the ability to prepare a variety of reports, and the importance of superiors is determined by the ability to read them. In addition, answering the sacramental question - what is an accountant for, what is the main task accounting and what is the result of the work of an accountant? – we can answer: the main task of accounting, and therefore the main result of the accountant’s work, is the generation of reporting required by both internal and external users.

In the theory and methodology of accounting, the system of accounts plays a special role, since with the help of accounts the problem of dual reflection of information, its accumulation and generalization is realized. Reflection of information on accounting accounts is carried out using double entry method.

Changes caused by business transactions in the balance sheet are, as noted, dual in nature, affecting two balance sheet items or two interrelated accounting objects. Since accounting accounts reflect the state and movement of the same accounting objects, each business transaction must be reflected in at least two interrelated accounts in the same amount. Based on the purpose of debit and credit in the accounting accounts, the registration of business transactions is recorded in an equal amount for the debit and credit of different but interrelated accounts. Hence, double entry data on business transactions indicates the addresses of connections between accounts. This connection between accounts is usually called correspondence of invoices, and accounts affected in one business transaction using the double entry method are called corresponding accounts.

The mathematical content of double entry in its simplest form contains three main components: the content of a business transaction (its description): debited account; credited account.

Each of these components when compiling correspondence accounts is expressed by a certain value. Thus, accounts are given in the form of numeric codes (account numbers), and the content of the transaction is expressed by the transaction number and amount. Each business transaction is assigned a serial number, which is indicated when the business transaction is reflected in the accounts.

In the accounting process, the registration of business transactions is duplicated for control purposes and is reflected first as an accomplished fact in chronological registration with documentary evidence, and then in system registration in the form of posting transactions to corresponding accounts. Let's show this using the example of several business transactions. To reflect business transactions in chronological registration, log books, cash books and others accounting registers(Table 1.1).

In system registration, business transactions are reflected in accounting accounts, which is called posting transactions. The above business transactions will be reflected in the accounting accounts as follows:

Table 1.1 Journal of business transactions

On accounting accounts, the content of business transactions, as a rule, is not written, but is replaced by a link to the corresponding number of the business transaction. The results of business transactions, when posted to accounting accounts, are expressed in a single monetary measure.

Double entry in the accounting system of accounts provides information with triple content:

information reflecting changes in accounted objects in interrelated accounts;
information characterizing the directions of movement of accounting objects;
information about ongoing business processes.

In accounting practice, not only the information function of accounting is implemented using double entry. The double entry method has great reference value, since it is used to control the reliability of business transactions and the correctness of their reflection in the accounting system. This is achieved by reconciling records of debit and credit turnover and account balances. In this regard, they were and are important two postulates(rules, requirements), derived and formulated by Luca Pacioli (1494):

the amount of debit turnover is always identical to the amount of credit turnover of the same system of accounts (double entry rule);
the sum of debit balances is always identical to the sum of credit balances of the same system of accounts (balance sheet equality).

If such equality (in turnover and balance) is not observed, then this indicates errors made when registering data in the accounting accounts.

Accounting entry

Expressing the correspondence of accounts based on a specific business transaction is called accounting entry go accounting entry.

The correspondence of accounting accounts in the double entry process is based on their economic, legal and methodological coordination. This means that each business transaction in a given system of accounts, based on its corresponding economic and legal characteristics and the basic methodological methods of accounting, has a completely unambiguous correspondence of accounts. Comparison of the content of a business transaction with its correspondence allows you to control the correctness of accounting entries.

When preparing accounting entries, you must adhere to the following logical scheme:

based on the economic content of a business transaction, determine which accounting objects and which accounts are affected by this business transaction;
establish the nature of the affected accounts (establish whether they are passive or active accounts);
Based on the nature of changes in the composition of property or the sources of its formation, occurring under the influence of business transactions, as well as the nature of the affected accounts, determine debited and credited accounts.

Based on the nature of the reflected data, all accounting entries are divided into real and conditional. Real postings indicate the correspondence of accounts to reflect data on business transactions and facts leading to changes in accounting objects (for example, issued wages from the cash register). Conditional postings arise as a result of accounting methodology, when in reality a business transaction was not carried out, but an entry indicating the correspondence of accounts and the amount of entries for this transaction was carried out; For example, accounting entry regarding the inclusion of management costs in production costs (management costs are recorded in the “General business expenses” account, and when they are included in production costs, no economic fact occurs). Conditional postings are performed as transfers of data from one account to another.

According to the method of reflection, accounting entries can be formulaic or graphical.

Formulaic accounting entries, or counting formulas, provide, along with the name (and most often instead of the name) of the corresponding account, an indication (affixing) of the account number (code). For example, unpaid wages were returned from the cash desk to the bank - 1000 rubles. For the submitted business transaction, an accounting entry is drawn up in the form of a calculation formula:

The correspondence of accounts can be expressed by several types of counting formulas. The simplest accounting formulas are expressed by the correspondence of two accounts - the debit of one account and the credit of another account. When two accounts are affected by a business transaction, such journal entries are called simple.

In financial economic activity An organization has business transactions in which several accounting accounts are used, but one account can be debited and several credited, and vice versa, one account can be credited and several debited. Such accounting entries are called complex(complex correspondence). Regardless of the number of accounts involved in a complex accounting entry, the amount of debit and credit turnover for a business transaction must be identical. For example, the salary accrued to the character of the organization is 100,000 rubles, including workers in production production - 60,000 rubles, workers in auxiliary production (repair shop) - 15,000 rubles, personnel of the management apparatus of the organization - 25,000 rubles. For this business transaction, you can make three simple accounting entries, or you can make one complex one, where several accounts will be debited and one account credited. Such complex correspondence would look like this:

A complex entry must have at least three offsetting accounts.

Graphic accounting entries reveal the typification of corresponding accounts, therefore they are used mainly in the development of automated accounting programs. Here, each accounting entry is an algorithm for a specific business transaction. and the relationship between the accounts is a network graph. Inside the graph the number (code) of the corresponding account is shown, and the sides of the graph show the correspondence of the accounts themselves, guided in the direction of the arrow. The direction of the arrow indicating the business transaction number goes from the credited account to the debited one. For example, let’s show on a network graph the correspondence of accounts for the following business transactions (Fig. 1.1):

Rice. 1.1. Network graph of invoice correspondence

1. Wages have been accrued to the organization’s personnel, including:

production workers;
workers of auxiliary production;
management personnel of the organization.

2. Taxes are withheld from staff salaries.

3. Salaries have been paid to the organization’s personnel.

This diagram reveals the logical connection between accounts and allows you to understand the economic essence of business transactions. It should be noted that in accounting, impersonal entries are not allowed, because the economic meaning of business transactions is lost.

So, double entry in accounting accounts is of great importance for control and correct reflection of business transactions. Using double entry, the nature of the transaction recorded on a particular account is clarified, and comparison of the content of a business transaction with its correspondence allows you to control the correctness account. In accounting, along with double entry, we also use simple (unigraphic) record. This record is used to summarize information about the presence of movement of valuables that do not belong, but are temporarily in the use or disposal of the organization, for example, material assets in safekeeping, leased fixed assets, etc. Accounting for such values is carried out using a simple system, and double entry is not used here.

The Federal Law “On Accounting” establishes the rules for the functioning of enterprises. Any registered company is required to maintain accounting records. The rules for carrying out this activity are set out in the “Regulations on accounting and financial reporting”. Wiring is the main tool for such work.

What are accounting entries?

Every company, no matter how small, goes through large number payments, various trade transactions. They include:

payment of debts to creditors;
payment of taxes;
settlements with suppliers;
equipment purchase fee;
ensuring transportation of products and much more.

Accounting entries are a tool for recording expenses and income. They reflect the cost of trading operations.

All financial activities of the company are reflected using double entry:

Debit gives an idea of the company's income from various sources.
IN credit The company's expenses are recorded: payment of salaries, settlements with suppliers.

Debit and credit accounts are interconnected. In documents they are reflected within a single table. The created table is a correspondent account. Correspondence of accounts is accounting entries.

Essentially, this is a record made on paper records or a computer database. It indicates a change in the properties of objects subject to accounting. Includes the following items:

debit;
credit;
values expressed in numbers: quantity or price.

Postings allow you to record trade transactions. The values given in the statements must correspond to the primary documents. All transactions stated in the journals are confirmed by relevant papers.

Types of postings

Wiring is divided into two types:

simple. The documents record only two accounts: credit and debit;
complex. Transactions include more than two accounts.

The use of posting depends on the specific trade transaction.

Procedure for compilation

Defining a wiring involves the following steps:

Establishing the economic essence of the object;
Recognition of an object subject to accounting;
It is reflected in the accounts.

This work is carried out by an accountant.

Examples of accounting entries

Let's consider a specific situation. 50,000 rubles from the cash register were transferred to the company’s bank account. Correspondence accounts must correspond to the operation being carried out: “Cash Office” (50), “Cash Accounts” (51).

From the accounting account for credit number 50, money is moved to debit number 51. The relevant documents are drawn up:

cash order for expenses;
extract from a banking institution;
the counterfoil of the paper confirming the contribution made.

The documents indicate the value of the accounting entries: DT 51 CT 50. The amount of funds involved in the operation is also indicated - 50 thousand rubles.

The accounting designation in question allows you to find out the details of the operation being carried out: there was a decrease in funds in the cash register, and an increase in the bank account of the bank. The amount for both operations is the same.

Let's consider example of simple wiring. Employees' salaries were paid from the company's cash register. The total cost of payments was 100,000 rubles. The posting reflects the movement of funds: Debit 70 “Settlements with personnel” Credit 50 “Cash”. That is, the money was transferred from the cash register to the employees. The debit and credit amounts are the same.

Let's consider example of complex wiring. Some transactions may be recorded as a debit as well as two credit accounts. The cost of transactions on both credited accounts is equal to the amount on the debit. Such an operation could be the receipt of income from the sale of goods in the amount of 200,000 rubles, as well as from the sale of the main object in the amount of 150,000 rubles. The posting will be reflected through three accounts: debit “Current accounts”, credits “Sales” and “Other income”. An amount is assigned to each account: 350,000 rubles on debit, 150,000 and 200,000 rubles on credit. In this case, the wiring can be simplified. In practice this is not always possible.

Who should keep the accounting entries?

Previously, fund accounting was not used by all organizations, but now the rules have become more stringent. Both large enterprises and individual entrepreneurs on a simplified taxation system.

For some organizations, it is extremely important to maintain clean accounting records, as they are subject to an annual accounting audit. This applies to the following entities:

joint stock communities;
participants in the securities industry;
insurance companies;
credit and financial institutions;
non-state PF.

IMPORTANT! Degree of responsibility in all of the above legal forms increases.

Responsibility for errors

Serious errors in posting entries may result in the following forms of sanctions:

administrative;
tax;
payment of fines.

Responsibility for errors lies with the chief accountant, as well as the head of the organization.

IMPORTANT! Liability for errors in accounting entries can be quite serious. Therefore, if errors are found in the papers, they must be corrected immediately.

The chief accountant is a financially responsible person and is financially liable to the employer for actual damage. The procedure for penalties is determined by the employment contract with the employee.

If the contract does not say anything about financial liability, only penalties not exceeding the amount of his monthly earnings can be applied to the accountant.

ATTENTION! The financial liability of employees is established by the Labor Code and the Federal Law. Employment contract cannot contradict accepted laws. The employer does not have the right to collect an amount greater than that prescribed in the code.

The financially responsible person is not only the accountant, but also the manager. Damages that may be recovered from this employee are determined by Article 277 Labor Code. Financial responsibility does not lose its relevance even during the probationary period.

Any company conducts many transactions every day. Even the transfer of funds between accounts is a significant operation. Every action is recorded in a computer database. Some companies keep records in a paper journal. Postings create a clear picture of what, how and in what amount was transferred between correspondent accounts. Based on this information, you can get an idea of the company's activities, its income and expenses. Some enterprises are subject to mandatory audit, which involves checking their accounting records. To prevent sanctions, it is important to ensure that all transactions are supported by primary documentation.

Preface

The idea for this article came from conversations with accountants, both in person and online. The goal is to provide in a short article (an accountant, as a rule, is always busy, he does not have time to read long works) the basic concepts - both theoretical and practical - for work and further study of accounting. How successful this was is not for me to judge.

About questions. The article contains questions from tests for certification of auditors. Tests were obtained from open sites on the Internet. It is not necessary to answer all questions. If there is a desire, you can think about the question, but if there is no desire, then you don’t have to think about it. The questions above are not always related to the material in the above section. Logic and common sense are sufficient to answer some questions. It is very important to understand that common sense accounting has not yet been abandoned. I hope they won't cancel it in the future.

1. Introduction

Article 1 of the Law “On Accounting” (Federal Law No. 129-FZ of November 21, 1996) states following definition accounting:

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

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

The quoted definition can be learned by heart. Then it will be very useful when passing exams at the institute, for a certificate of an auditor, a professional accountant, or for successfully passing testing when applying for a job. He is often asked.

According to clause 4 of Article 8 of Law No. 129-FZ, accounting of property, liabilities and business transactions is carried out by double entry on interconnected accounting accounts.

Without touching on the features of accounting as a system for now, we will focus on recording transactions (i.e. events, facts of economic activity) for the purpose of summarizing information. In this aspect, accounting is a special language. To learn to speak this language, you must first learn words and simple sentences.

The words of accounting language are accounts. The postings are his suggestions. The grammar is very simple. A sentence (posting) always consists of two words (accounts) and an amount (monetary value) in rubles. This is called double entry. It is more difficult to understand which words can be used to form a meaningful sentence, and which cannot. We will start by studying words and some sentences. But first, some clarification about the responsibilities of an accountant.

Responsibility for organization accounting and compliance with laws when carrying out business operations, Law 129-FZ (Article 6) places responsibility on the manager. In turn, the chief accountant is responsible for the formation of accounting policies, conducting accounting, timely submission of complete and reliable financial statements, and also ensures compliance of ongoing business operations with legislation, control over the movement of property and fulfillment of obligations.

Thus, it is the manager who is responsible for organizing accounting, but this responsibility ends after taking the necessary organizational measures. Both the manager and the chief accountant are responsible for compliance with the law when carrying out activities, but the main responsibility lies with the manager, since the chief accountant reports to him. The chief accountant should not accept for execution and registration documents on transactions that contradict current legislation. He is obliged to inform the manager about such documents (transactions) and receive instructions to accept them for accounting.

We also note that the chief accountant cannot be assigned responsibilities directly related to financial responsibility for cash and other inventory items (since it is the chief accountant who must control their receipt and expenditure). The accountant is not mentioned in the list of employee positions (Appendix 1 to Resolution of the Ministry of Labor of the Russian Federation No. 85 of December 31, 2002) with whom the employer can, in accordance with Article 244 of the Labor Code, enter into agreements on full financial liability. Therefore, the chief accountant should not receive cash and material assets using checks and other documents. Violating this rule is only allowed in small businesses that do not have a cashier on staff. In a small enterprise, the duties of a cashier can be performed by the chief accountant by written order (order) of the manager.

Questions

Is risk inherent in entrepreneurship?

Only at the beginning of entrepreneurial activity;

What is accounting:

A system for collecting and registering information about property, obligations of the organization and their movement;

Ordered system collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions;

A system for collecting and summarizing information about accounting objects through continuous, continuous and documentary recording of transactions performed at the enterprise.

Responsibility for organizing the storage of primary accounting documents, accounting registers and financial statements lies with:

Head of the organization;

Chief accountant of the organization;

Chief accountant together with a representative of the legal service.

2. Accounts

The current organization has owned property (things, including money, securities), as well as property rights (Article 128 of the Civil Code of the Russian Federation). In addition to property, the enterprise has debts (obligations) to personnel, suppliers, the state, etc. For accounting purposes, the entire variety of things, rights and obligations is divided into groups of homogeneous objects. Each such group is assigned a special code (designation), which is called an accounting account. The invoice includes a numerical designation and a name.

For example:

10 “Materials” - account for the cost of materials (fuel, spare parts, metal, paper, semi-finished products, inventory, etc.);

20 “Main production” - account for accounting costs for production;

26 “General business expenses” - an account for accounting for administrative and other expenses that are not directly related to the production of products, but relate to the entire enterprise as a whole;

41 “Goods” - an account for recording the cost of goods;

43 “Finished products” - account for accounting of finished products;

44 “Sales expenses” - an account for accounting for expenses of trade organizations, as well as expenses for the sale of products;

50 “Cash desk” - cash account at the organization’s cash desk;

51 "Current account" - an account for recording non-cash funds in a bank account;

60 “Settlements with suppliers and contractors” and 62 “Settlements with buyers and customers” - accounts for recording the relevant settlements - who owes whom and how much;

68 “Settlements with the budget” - an account for accounting settlements with the budget for taxes and fees - whether the organization owes the state or whether it owes it;

70 “Settlements with personnel for wages” - an account for accounting for settlements with personnel for accruals and payment of wages.

In accounting theory, the following definition is given: an account is a method of grouping and current reflection and control over the state and movement of economic assets and the sources of their formation, as well as economic processes and results of economic activity.

Two main groups of accounts are property accounting accounts (10, 41, 50, 51, etc.) and settlement accounts (60, 62, 68, 70, etc.). In addition to them, there are regulatory, calculation, and matching accounts. They are designed to perform specific functions that collectively achieve accounting objectives.

For accounting of property not owned by the organization, as well as reference accounting of own property transferred for use to other organizations, guarantees issued and received, etc. Off-balance sheet accounts are used. When reflecting transactions on off-balance sheet accounts double entry rule does not apply. Therefore, postings to off-balance sheet accounts have the following form (conditional example): Debit - 150,000 rubles. - property valued at 150,000 rubles was received for rent, loan - 150,000 rubles. - the property is returned to the tenant.

The coding and names of the accounts are determined in the chart of accounts (Chart of accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n). Order No. 94n also approved the Instructions for using the chart of accounts. This chart of accounts is required to be used by all organizations with the exception of credit (banks) and budget organizations that keep records using other accounts.

Accounts corresponding to the most general, enlarged classification of homogeneous accounting objects are called synthetic. Accounting carried out on synthetic accounts (synthetic accounting) is carried out only in monetary terms.

Detailed accounting inside general groups homogeneous objects is called analytical taking into account. Analytical accounts are opened in addition to synthetic ones to collect, accumulate and obtain information on each type of assets and liabilities of the organization. Obviously, the balances and turnover of a synthetic account must always be equal to the sum of the balances (turnovers) of all its analytical accounts (opened within this account).

The first stage (level) of analytical accounting is the introduction of sub-accounts, an intermediate link between synthetic and analytical accounts. For example, according to the Instructions in the chart of accounts, in the account “Settlements with suppliers and contractors” it is necessary to take into account separately the debt to the supplier for supplied goods and materials, the amount of advances issued and the amount of debt secured by own bills of exchange issued to the supplier. In accordance with these requirements, the corresponding sub-accounts (60.1, 60.2, etc.) are opened within the synthetic account “Settlements with suppliers and contractors”.

Analytical accounting can be carried out without opening subaccounts. For example, analytical accounting for the account “Fixed Assets” is maintained for each item of fixed assets, analytical accounting for the account “Settlements with personnel for wages” is maintained for each employee. In this case, each object of fixed assets or each employee is a separate object of analytical accounting (account).

Accounting in analytical accounts can (and in some cases should) be carried out not only in monetary terms, but also in in physical terms. For example, fuel accounting in subaccount 10.3 “Fuel” is carried out both in monetary (value) terms and in liters or tons. Parallel cost accounting and accounting in physical terms provide a connection between accounting and the production process.

The general rules for constructing analytical accounting are set out in the Instructions for the chart of accounts. Building a specific analytical accounting system in an organization is the task of accounting. It should be solved on the basis of accounting principles, primarily the requirement of rationality. Industry instructions can be of great help in correctly setting up analytical accounting. In any case, you need to open only really necessary analytical accounts. It is not rational to create small analytical accounts (features) such as, for example, “Costs for a bank guarantee”, “Costs for collection”, “Costs for cash management services”, etc. Excessive detail in analytics increases the complexity of accounting, leads to errors and does not provide any useful information.

Question from tests for qualifying exams. You need to choose the correct answer from the given options.

The shortage of inventories is taken into account on the credit of the account:

10 "Materials"

15 "Procurement and acquisition of material assets"

94 "Shortages and losses from damage to valuables"

5. Monetary value. Grade

The monetary expression in the posting must correspond to the real value of the accounting object. Those. the asset is worth as much as we paid for it (excluding value added tax in the general case). This is it the main method of assessment is at actual cost.

The actual cost consists not only of the amounts paid to the supplier, but also of other expenses (transportation, installation, commissioning, etc.). For example, the actual cost of inventories (materials, raw materials, finished products, goods) may include (clause 6 of PBU 5/01 “Accounting for inventories”):

amounts paid in accordance with the agreement to the supplier (seller);

amounts paid to organizations for information and consulting services related to the acquisition of inventories;

customs duties;

non-refundable taxes paid in connection with the acquisition of a unit of inventory;

remunerations paid to the intermediary organization through which inventories were acquired;

costs for the procurement and delivery of inventories to the place of their use, including insurance costs. These costs include, in particular, costs for the procurement and delivery of inventories;

costs of maintaining the procurement and warehouse division of the organization, costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers ( commercial loan); interest on borrowed funds accrued before the inventory was accepted for accounting, if it was raised for the acquisition of these inventories;

costs of bringing inventories to a state in which they are suitable for use for the intended purposes. These costs include the organization’s costs of processing, sorting, packaging and improving the technical characteristics of received stocks, not related to the production of products, performance of work and provision of services;

other costs directly related to the acquisition of inventories.

In some situations, an organization incurs some expenses, for which it cannot be said with certainty that they are directly related to the formation of the value of the accounting object. In this case, the final decision remains with the accountant and his professional judgment. When making such a decision, one must be guided by the requirement of prudence (clause 7 of PBU 1/98 “Accounting Policies of the Organization”), the essence of which is greater readiness to recognize expenses and liabilities in accounting than possible income and assets. Those. It is better to take such costs into account not in the cost of the received asset, but in the current expenses of the organization.

As always, there may be some exceptions to the general rule. For example, trading organizations can include the costs of procuring and delivering goods to their warehouses, incurred before they are transferred for sale, as part of sales expenses (i.e., debited from the account), and not taken into account in the cost of goods (debited from the account). ).

In addition, organizations engaged in retail trade and public catering are allowed to evaluate purchased goods according to sales price with separate consideration of markups (discounts). The selling price of the goods is formed by posting D 41 “Goods” - K 42 “Trade margin”, i.e. the previously formed purchase price of the goods increases by the amount of the trade margin.

In some cases, accounting at standard (planned) prices is used. Deviations of standard prices from actual costs are accumulated in special accounts and subsequently either written off to the cost of the accounting object or to the organization’s expenses. Analysis of such deviations from planned (standard) indicators is a powerful means of control.

The assessment of the accounting object is formed at the time of receipt organization of the object (at the time of its acceptance for accounting) and, as a general rule, is not subject to change. Revaluation at subsequent points in time is allowed only for fixed assets (in the case of their reconstruction, modernization, etc., as well as by decision of the manager at market prices). It is also necessary to revaluate financial investments (for example, securities), from which the market value can be determined.

Inventories are not revalued. If the supplies are outdated, have lost quality, etc., then they are reflected in the balance sheet minus a reserve for a decrease in the value of material assets. The reserve for reducing the value of material assets is formed due to financial results organization (i.e., accounted for as a non-operating expense) by the amount of the difference between the current market value and the actual cost of inventories, if the latter is higher than the current market value.

The prohibition on revaluation of an accounting object does not apply to a situation where the actual cost of the object is formed incorrectly, in violation of the requirements of accounting regulations. In this case, it is necessary to correct the erroneous estimate using a correction entry. Another situation in which an adjustment is possible is the receipt of inventories without accompanying documents (uninvoiced deliveries). Such inventories are included in the accounting (conditional) valuation. After receiving the settlement documents, the assessment of the inventory is adjusted.

The rules and features of the assessment of various accounting objects are regulated by the relevant Accounting Regulations (PBU):

PBU 2/94 "Accounting for agreements (contracts) for capital construction";

PBU 3/2000 “Accounting for assets and liabilities, the value of which is expressed in foreign currency”;

PBU 5/01 "Accounting for inventories";

PBU 6/01 "Accounting for fixed assets";

PBU 14/2000 "Accounting for intangible assets";

PBU 15/01 “Accounting for loans and credits and the costs of servicing them”;

PBU 17/02 ""Accounting for expenses for research, development and technological work";

PBU 19/02 "Accounting for financial investments."

Questions

IN mandatory

When reflected this option accounting in accounting policies

These costs are necessarily included in the actual cost of purchased goods.

When transferring goods for sale on a commission basis, they are recorded in the account:

45 "Goods shipped"

62 "Settlements with buyers and customers"

90 "Sales"

Can an organization independently revalue materials due to inflation?

Expenses for modernization and reconstruction of fixed assets are written off:

To increase the initial cost of objects

For general business expenses

For general production expenses

For main production costs

6. Balance sheet. Active and passive accounts.

Let's return to example 1. Let's assume that the initial balance on the "Current Account" account is 10,000 rubles. Those. the organization had this amount in its current account, received through payment of the authorized capital by the founders. Account turnover can be “collected” and visually presented in balance sheet:

*Check*	*Balance at the beginning*		*Revolutions*		*Closing balance*
*Check*	*Debit*	*Credit*	*By debit*	*By loan*	*Debit*	*Credit*

Explanation: entry in the account “Authorized capital” (entry D 75 - K 80, then at the time of payment of shares or shares D 75 - K 51) is made at the time of registration of the organization for the amount of the authorized capital reflected in the Charter. In the example, it is assumed that the authorized capital is equal to 10,000 rubles. and paid in full.

Obvious consequences of the double entry method: the sum of the debit balances (account balances) is always, at any time, equal to the sum of the credit balances. The total debit turnover of all accounts is always equal to the total credit turnover of the accounts.

Therefore, if some accounts have a debit balance, other accounts will necessarily have a credit balance. Accounts that can only have a debit balance are called active. Examples of active accounts - accounts , , , . Obviously, you cannot take more money from the cash register than there is in it. In the same way, you cannot use more materials than were received at the warehouse.

Accounts that can only have a credit balance are called passive. Examples of passive accounts are accounts and. The classification of accounts into active and passive can be used to check the correctness of the reflection of transactions in accounting. Many accounting programs highlight debit balances of passive accounts or credit balances of active accounts in red, which is a signal of accounting errors.

Question from tests for qualifying exams. You need to choose the correct answer from the given options.

What should the balance in the “Authorized Capital” account correspond to:

The size of the capital fixed in the constituent documents of the organization;

The size of the management company actually paid by the founders (participants);

Contributions of founders (participants) received to the current account (cash) of the organization.

7. Income and expenses

The concepts of income and expenses are defined respectively in PBU 9/99 “Income of the organization” and PBU 10/99 “Expenses of the organization”.

So, according to clause 2 of PBU 9/99, d An organization's income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of liabilities, leading to an increase in the capital of this organization. At the same time, it is considered that an increase in the economic benefits of the organization occurs when the organization received an asset in payment, or there is no uncertainty regarding the receipt of the asset. Receipts from buyers of VAT amounts, receipts in the form of advances or prepayments, deposits, collateral, receipts of assets not related to the transfer of ownership of them (for example, from the principal), as well as in repayment of a loan provided to the counterparty are not recognized as income.

Expenses (clause 2 of PBU 10/99) a decrease in economic benefits is recognized as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the organization’s capital.

Income and expenses refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts ( assumption of temporary certainty of factors of economic activity- clause 6 of PBU 1/98). In this case, income and expenses occur in the period when the conditions for their recognition are met (clause 12 of PBU 9/99 and clause 16 of PBU 10/99). The main one of these recognition conditions is the emergence of the right to receive income - for income or the emergence of an obligation to make expenses - for expenses, and not the actual receipt or disposal of assets.

The income of the organization, depending on its nature, the conditions for receiving it and the areas of activity of the organization, are divided into

income from ordinary activities and

other income (operating, non-operating and extraordinary income).

Quite similar to income, the organization’s expenses are divided into

expenses for ordinary activities and

other expenses (operating, non-operating and emergency expenses).

TO normal activities as a rule, they include activities that the organization carries out on an ongoing basis and each of which provides at least 5% of total income. However, to classify income and expenses as income (expenses) from ordinary activities, an organization may use a different indicator. Income from ordinary activities is called revenue.

Income from ordinary activities is recorded on the credit of the “Sales” account in subaccount 90.1 “Revenue”. Expenses for ordinary activities are written off from the credit of expense accounts to the debit of the account (subaccount 90.2 “Cost of sales”) or to the debit of another subaccount of the account - depending on the setting of expense accounting.

Operating income includes income from operations not related to the sale of assets, for example, income from the rental of property, interest on loans provided, as well as operations on the sale of property, for example, the sale of securities, surplus materials, one-time sales of goods, etc. .p. The organization either carries out these operations not systematically, or does not have sufficient income from them to consider such income from operations as income from ordinary activities.

Operating expenses take into account expenses associated with the extraction of operating income, as well as interest on loans and credits received.

How non-operating income is taken into account received fines, penalties, penalties for violation of contract terms, assets received free of charge, exchange rate differences, written-off amounts of accounts payable, etc. Also in Non-operating expenses include paid fines, penalties, penalties for violation of contract terms, received compensation for losses, written-off amounts of receivables, negative exchange rate differences, etc. expenses.

Operating and non-operating income (other income according to PBU 9/99) is recorded on the credit of the “Other income and expenses” account in subaccount 91.1 “Other income”. Operating and non-operating expenses are recorded as the debit of the account (subaccount 91.2 “Other expenses”).

Extraordinary income (expenses) include income (expenses) arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.). Extraordinary income includes: insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. Extraordinary expenses include expenses incurred as a result of the listed emergency circumstances. Extraordinary income and expenses are recorded in the Profit and Loss account.

The stated norms of PBU 9/99 and 10/99 define the most general rules for accounting and recognition of income and expenses. Exceptions to these rules are possible - for small businesses(SMP). Order of the Ministry of Finance of the Russian Federation No. 64n dated December 21, 1998 approved standard recommendations for organizing accounting for small businesses. In accordance with paragraph 20 of the Model Recommendations, small enterprises (SE) may decide, when accounting for income and expenses, not to comply with the assumption of temporary certainty of the facts of economic activity and use cash accounting method. In this case, costs (expenses) associated with the production and sale of products, works, services are reflected in account 20 “Main production” only in terms of paid material assets, services, paid wages, accrued depreciation and other paid costs. In turn, the fact of sale is reflected in accounting only at the time of receipt of funds or repayment of the buyer’s debt in another way (exchange agreement, offset of mutual debt, etc.).

According to Article 3 Federal Law dated June 14, 1995 No. 88-FZ “On state support for small businesses in the Russian Federation”, SMEs are understood as commercial organizations in the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations (associations), charitable and other foundations does not exceed 25 %, the share owned by one or more legal entities that are not small businesses does not exceed 25% and in which the average number of employees for the reporting period does not exceed the following limit levels:

in industry - 100 people;

in construction - 100 people;

on transport - 100 people;

V agriculture- 60 people;

in the scientific and technical field - 60 people;

in wholesale trade - 50 people;

in retail trade and consumer services - 30 people;

in other industries and when carrying out other types of activities - 50 people.

Small businesses also mean individuals engaged in entrepreneurial activities without forming a legal entity.

Questions from tests. You need to choose the correct answer from the given options.

Revenue is accepted for accounting:

In an amount calculated in monetary terms equal to the amount of receipt of cash and other property and (or) the amount of accounts receivable

In the amount of funds received

In the amount of accounts receivable.

The organization does not plan to receive income from ordinary activities (in the reporting year and in future periods), there are no business agreements concluded as part of ordinary activities. In the debit of which account should administrative expenses of the reporting year be written off:

Which receipts in accordance with PBU 9/99 are not recognized as income of the organization:

Income from provision of assets for temporary use for a fee

Advance payments, advances

Revenue from the sale of goods.

Income from ordinary activities includes:

Proceeds from the sale of materials

Exchange differences

Amounts of revaluation of assets

Revenue from the sale of products (goods).

Penalties for violation of the terms of business contracts are reflected in accounting in the reporting period when:

There was a violation of contractual obligations;

The amounts of penalties were credited to the organization’s current account or cash desk;

When the amounts of sanctions are recognized by the debtor or awarded by the court for collection.

Do small businesses have the right not to comply with the principle of assuming temporary certainty of facts of economic activity:

They don't have;

They have, incl. in case of non-use of the simplified accounting system;

They are available only if the cash method of accounting for income and expenses is used.

Let's assume that there were no opening balances for subaccounts (for example, in January). We receive the balance sheet for the account for January:

*Check/* *subaccount*	*Balance at the beginning*		*Revolutions*		*Closing balance*
*Check/* *subaccount*	*Debit*	*Credit*	*By debit*	*By loan*	*Debit*	*Credit*





Total count 90

The synthetic "Sales" account does not have a balance at the reporting date (end of the month).

Entries on subaccounts of the account are made cumulatively within a year. At the end of the reporting year, all subaccounts opened to the “Sales” account (except for subaccount 90.9 “Profit/loss from sales”) are closed with internal entries to subaccount 90.9 “Profit/loss from sales”. Those. at the end of the year, after closing account 90 for December, the following entries are recorded: D 90.1 - K 90.9 - for the amount of all revenue received during the year from ordinary activities, D 90.9 - K 90.2 - for the cost of all finished products (goods) sold during the year, D 90.9 - K 90.3 - for the entire amount of VAT accrued for the year on revenue to customers, etc.

At the end (and beginning) of the year, the subaccount account 90 and the synthetic account as a whole do not have a balance!

Accounting for other income and expenses (operating and non-operating) on the account is carried out similarly to accounting for the account. Income and expenses are reflected in subaccounts 91.1 and 91.2 cumulatively throughout the year. The synthetic account is “closed” monthly by debiting the profit (loss) from the 91.9 account to the account and has no balance at the end of the month. At the end of the year, subaccounts are also “closed”.

The profit (loss) accumulated on the account of the organization, minus the accrued profit tax (profit tax accruals on the declaration are reflected by posting D 99 - K 68 - profit tax) at the end of the year is written off to the account "Retained earnings (uncovered loss." This posting, indicating the beginning of a new accounting year, and is called reformation balance.

Questions from tests. You need to choose the correct answer from the given options.

The company issues an invoice to the buyer for the shipped products. Accounting entries recorded:

D 62 - K 91, D 91 - K 43, D 91 - K 68;

D 62 - K 90.1, D 90.1 - K 43, D 90.1 - K 68;

D 62 - K 90.1, D 90.2 - K 43, D 90.3 - K 68;

According to the exchange agreement, products were shipped and received materials were capitalized. Accounting entries made:

D 10 - K 43 (40); D 19 - K 68;

D 10 - K 90.1, D 19 - K 68, D 90.2 - K 43 (40);

D 10 - K 60, D 19 - K 60, D 62 - K 90.1, D 90.2 - K 43 (40), D 90.3 - K 68, D 60 - K 62, D 68 - K 19.

9. Accounting and civil legislation. Treaties

The activities of any organization represent a variety of transactions with other organizations (legal entities) and simply citizens (individuals) who act as participants in civil transactions. It is civil legislation that determines the legal status of participants in civil transactions, the grounds for the emergence and procedure for the exercise of property rights and other real rights, exclusive rights to the results of intellectual activity, and regulates contractual and other obligations (Clause 1 of Article 2 of the Civil Code of the Russian Federation).

Since the organization’s balance sheet takes into account its own property, rights and obligations, the features of the transition (emergence) of ownership rights are essential for accounting. different types contracts, the procedure for assignment (assignment) of rights, occurrence and repayment of obligations. Postings for settlement transactions between an organization and its counterparties are a record of civil legislation in the language of accounting.

A contract is a two- or multilateral transaction (Article 154 of the Civil Code) . The contract is considered concluded if the parties have reached agreement on all essential terms. At the same time, with the essential ones are:

Conditions on the subject of the contract,

Conditions that are named in the law or other legal acts as essential or necessary for contracts of this type,

As well as all those conditions regarding which, at the request of one of the parties, an agreement must be reached (Article 432 of the Civil Code).

An agreement can be concluded in any form, unless a specific form is established by law for agreements of this type. According to the general rule of Article 161 of the Civil Code, the following transactions must be made in simple written form(except for transactions requiring notarization):

Transactions of legal entities among themselves and with citizens;

Transactions between citizens for an amount exceeding at least ten times the minimum wage established by law, and in cases provided for by law - regardless of the amount of the transaction.

There may be exceptions to this general rule. For example, for a retail purchase and sale agreement, an oral form is acceptable. Such an agreement is considered concluded in proper form from the moment the seller issues to the buyer a cash receipt or sales receipt or a document confirming payment for the goods (Article 493 of the Civil Code).

In the most general case, failure to comply with the written form of the transaction deprives the parties of the right in the event of a dispute to refer to witness testimony in court. In some cases, failure to comply with the simple written form of the transaction Maybe entail its invalidity. However, such a consequence must be directly stated in the law in relation to this type of transaction or established by agreement of the parties. The Civil Code obliges to conclude in simple written form contracts for the sale of real estate (Article 550 of the Civil Code), lease of buildings and structures (Article 651 of the Civil Code), agreement bank deposit(Article 836 of the Civil Code) and a loan agreement (Article 820 of the Civil Code), insurance contract (Article 940 of the Civil Code), etc.

An agreement is concluded by sending the other party a proposal (offer) to conclude an agreement and accepting this proposal (acceptance of the offer) by the other party. At the same time, according to the general rule of Article 438 of the Civil Code, the acceptance of an offer (acceptance) is recognized, among other things, when the person who received the offer, actions to fulfill the terms of the contract specified therein (shipment of goods, provision of services, performance of work, payment of the appropriate amount, etc.).

A written agreement may be concluded

By drawing up one document, signed by the parties, as well as

By exchange of documents through postal, telegraphic, teletype, telephone, electronic or other communications that make it possible to reliably establish that the document comes from a party to the contract (Article 434 of the Civil Code).

Thus, drawing up a document called “Agreement” is only one of possible options conclusion of an agreement in writing. Receiving an invoice from a supplier by fax and then paying the received invoice is also a written agreement.

The Civil Code (Article 421) enshrines the principle of freedom of contract. The parties have the right to conclude (or refrain from concluding) agreements, both provided for and not provided for by law or other legal acts. The parties have every right to enter into mixed agreements containing elements various types (types) of contracts provided for by law or other legal acts. For some types of contracts, the principle of freedom of contract is limited by the requirement of Article 422 of the Civil Code that the agreement must comply with the rules obligatory for the parties established by law and other legal acts ( imperative norms), in force at the time of its conclusion.

In all other cases, the terms of the agreement are formulated at the discretion of the parties. Moreover, when in legislation the terms of the contract are regulated by a norm that is applied insofar as the agreement of the parties does not establish otherwise ( dispositive norm), the parties may, by agreement, exclude its application or establish an agreement on the application of another condition. In the absence of such an agreement, the terms of the contract are determined by a dispositive norm. If some condition of the contract is not determined by the parties or by a dispositive norm, the corresponding conditions are determined by business customs applicable to the relations of the parties. Thus, when executing a contract, one should proceed primarily from the conditions stipulated in it. If some condition is missing in the contract, then the general rule, enshrined in legislation for this type of contract. If there is no general rule, then business customs are applied (Article 5 of the Civil Code).

As an example of a dispositive norm, we mention clause 3 of Art. 423 Civil Code. Thus, as a general rule, a contract is assumed compensated, unless otherwise follows from the law, other legal acts, content or essence of the agreement.

From the above, the following conclusions can be drawn. Firstly, when concluding contracts, it is necessary to monitor the presence of mandatory (essential) conditions for the given contract. So, for example, in a purchase and sale (supply) agreement with terms of payment in installments (Article 489 of the Civil Code), the essential conditions are the price of the goods, as well as the procedure, terms and amount of payment. The lease or loan agreement must contain data that makes it possible to definitely identify the property to be transferred, etc. Secondly, it is necessary to remember that some agreements require state registration (for example, lease of buildings and structures for a period of more than a year, trust management of real estate, etc.). Thirdly, when concluding contracts, we recommend that you do not try to invent something yourself, but use known standard forms of contracts of the required type. Fourthly, if you are offered to conclude an agreement, you should carefully study the option proposed by the other party and find out all the ambiguities and confusing (possibly on purpose) wording.

Also, you should know the terms of interpretation of the contract (Article 431 of the Civil Code). When interpreting the terms of a contract, the court takes into account the literal meaning of the words and expressions contained in it. The literal meaning of a contract term, if it is unclear, is established by comparison with other terms and the meaning of the contract as a whole. If a literal reading does not allow one to determine the content of the contract, the actual common will of the parties must be ascertained, taking into account the purpose of the contract. In this case, all relevant circumstances are taken into account, including negotiations and correspondence preceding the contract, the practice established in the mutual relations of the parties, business customs, and subsequent behavior of the parties.

And finally, let us briefly consider the basic rules governing the transfer of ownership. According to the general rule of Art. 223 Civil Code of the Russian Federation, the ownership right of the acquirer of a thing under a contract arises from the moment of its transfer, unless otherwise provided by law or contract. At the same time, in accordance with Art. 224 Civil Code, p Delivery is the delivery of an item to the acquirer, as well as delivery to a carrier for shipment to the acquirer or delivery to a communications organization for forwarding to the acquirer of things alienated without the obligation of delivery. The thing is considered delivered to the acquirer from the moment it actually comes into the possession of the acquirer or the person indicated by him. The transfer of a thing is equivalent to the transfer of a bill of lading or other document of title to it.

In cases where the alienation of property is subject to state registration, the acquirer's ownership rights arise from the moment of such registration, unless otherwise provided by law. And under an exchange agreement, unless otherwise provided by law or the exchange agreement, the ownership of the exchanged goods passes to the parties acting as buyers under the exchange agreement, simultaneously after the fulfillment of obligations to transfer the relevant goods by both parties (Article 570 of the Civil Code of the Russian Federation).

Questions from tests. You need to choose the correct answer from the given options.

The loan agreement is concluded:

Orally;

In writing;

In written (notarial) form.

How is a response indicating consent to enter into an agreement on conditions other than those proposed in the offer recognized?

Refusal to accept and at the same time a new offer;

Only by refusal of acceptance;

Only with a new offer.

What rights are deprived of the parties by failure to comply with the simple written form of the transaction?

The right to file a claim in court;

The right, in the event of a dispute, to refer to witness testimony to confirm the transaction and its terms;

The right to provide written and other evidence.

The essential terms of the contract include the following:

Directly named in the law or other legal acts as essential for a given type of contract;

Which change and supplement the usual conditions and acquire legal force only if they are included in the text of the contract;

Established by dispositive norms, unless the parties by their consent establish otherwise;

The organization entered into a barter agreement. The contract does not contain a condition for the transfer of ownership of the goods. The organization shipped its goods first. Reflect this business transaction for the shipment of goods on the accounting accounts:

D 90.2 - K 41;

D 45 - K 41.

10. Accounting and civil legislation. Examples

According to Article 454 of the Civil Code of the Russian Federation, under a purchase and sale agreement, one party (seller) undertakes to transfer the thing (product) into ownership of the other party (buyer), and the buyer undertakes to accept this product and pay a certain amount of money (price) for it. Moreover, in accordance with paragraph 2 of Article 458 of the Civil Code, in In cases where the seller’s obligation to deliver the goods or transfer the goods at its location to the buyer does not arise from the purchase and sale agreement, the seller’s obligation to transfer the goods to the buyer is considered fulfilled at the moment of delivery of the goods to the carrier or organization of communication for delivery to the buyer. Simultaneously with the transfer, the risks associated with loss or damage to the goods are transferred to the buyer (Article 459 of the Civil Code).

Thus, if the purchase and sale agreement does not contain the seller’s obligation to deliver the goods, transactions for the sale of goods should be recorded according to the date of transfer of the goods to the carrier (for example, the date of the invoice):

Accounting with the seller:

D 62 - K 90.1 - goods (products) are sold at the contract price, the seller has a debt to pay for the goods (D 62).

D 90.2 - K 41 (43) - the cost of goods sold (products) is written off.

Buyer's account:

D 41 (10, 01 - depending on assets received) - D 60 - goods received;

Let us assume that, according to the contract, ownership of the shipped goods passes to the buyer only after full payment (Article 491 of the Civil Code). Until payment is made, the goods remain the property of the seller, so shipment is not related to the sale:

Accounting with the seller at the time of shipment:

D 45 “Goods shipped” - D 41 (43) - goods (products) shipped;

D 90.3 - K 68-VAT - VAT is charged on sales (since 2006, VAT is charged on the earliest of the following dates: either by the date of shipment or by the date of payment - clause 1 of Article 167 of the Tax Code).

After payment:

D 51 - K 62 - payment for goods received

D 62 - K 90.1 - sales of goods are reflected (transfer of ownership)

D 90.2 - K 45 - cost of goods sold written off

Accounting with the buyer at the time of shipment:

D 002 - goods are accepted for safekeeping at the contract price. The account is an off-balance sheet account “Inventory and materials accepted for safekeeping.” According to paragraph 2 of Article 8 of Law 129-FZ, property that is the property of an organization is accounted for separately from the property of other legal entities owned by this organization. Double entry is not used for postings to off-balance sheet accounts. The posting is recorded for the amount of the cost of the goods received;

After payment:

D 60 - K 51 - payment for the goods received is transferred;

D 01 (10, 41 - depending on the assets received) - D 60 - goods accepted

D 19 - K 60 - reflected VAT presented by the seller in the invoice;

D 68-VAT - K 19 - VAT on the goods received is credited.

Let us further assume that the goods are sold through an intermediary (commission agent). Under a commission agreement, one party (the commission agent) undertakes, on behalf of the other party (the principal), for a fee, to carry out one or more transactions on its own behalf, but at the expense of the principal. At the same time, under a transaction made by a commission agent with a third party, the commission agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction (Article 990 of the Civil Code). The ownership of goods shipped by the principal to the commission agent does not pass to the commission agent (Article 996 of the Civil Code).

Accounting with the principal on the date of shipment:

D 45 “Goods shipped” - D 41 (43) - goods (products) shipped; In this case, VAT is not charged because the goods have not yet been shipped to the buyer.

On the date of sale of goods by the commission agent:

D 76.5 (commission agent) - K 90.1 - the commission agent sold goods (products) at the contract price;

D 90.2 - K 45 - the cost of goods sold (products) is written off.

D 90.3 - K 68-VAT - VAT is charged on sales.

D 44 - K 76.5 - reflects the debt to the commission agent for the amount of remuneration;

D 19 - K 76.5 - VAT allocated on the commission agent's invoice

D 68-VAT - K 19 - VAT on commission agent services is credited;

Accounting with a commission agent on the date of shipment:

D 004 - goods for sale were received from the consignor. The account is the off-balance sheet account “Goods accepted on commission”. The posting is recorded for the amount of the cost of the goods;

On the date of sale of the goods:

K 004 - the goods transferred for sale have been shipped;

D 62 - K 76.5 - reflects the buyer’s receivables and accounts payable to the principal for the goods sold;

D 76.5 - K 90.1 - reflects the sale of services for the sale of goods;

D 90.3 - K 68-VAT - VAT is charged on the sale of services.

Questions from tests. You need to choose the correct answer from the given options.

When shipping goods to a commission agent, the principal makes accounting entries:

D 62 - K 90, D 90 - K 41, D 90 - K 68

D 45 - K 41, D 62 - K 90, D 90 - K 41, D 90 - K 68

11. Classification and accounting of current expenses in production

Cost price is a valuation of the resources used in the production and sale of products (works, services), the amount of costs for its production and sale. The cost of production is determined during the process calculation(calculations, estimates).

For the purposes of costing and analysis, the various classifications expenses.

According to the procedure for accounting costs and including them in cost, there are: direct and indirect costs. Direct costs are costs associated directly with the production of a specific product, for example, costs of materials (including fuel, energy for production equipment), wages and social contributions of production workers, depreciation of production equipment used to produce this type of product . Indirect costs apply to all types of products and include, for example, costs for heating, lighting, maintenance and repairs, production management, and sales of products.

Classification of costs into direct and indirect is necessary for the correct construction of analytical cost accounting when producing several types of products or when accounting for costs on an order-by-order basis. Direct costs form the production cost of each type of product. To form the full cost, indirect costs are distributed by type of product (order) by calculation using economically sound distribution methods.

In relation to production technology, costs can be classified into main and invoices. The main costs are the costs of the technological process. Overhead costs include production maintenance and management costs.

Based on their relationship with production volume and for analysis purposes, costs (expenses) are divided into constants and variables. Fixed (conditionally fixed) costs are costs that do not depend on the volume of output. And the total amount of variable costs is determined by the product of production volume by the value of specific costs per unit of output, i.e. linearly depends on the volume of production. This classification is used in the analysis.

To account for expenses, two groups of accounts are used - calculation accounts and collection and distribution accounts.

Calculation accounts are used to account for costs and calculate the cost of production in the reporting period. This group consists of accounts “Main production”, 23 “Auxiliary production”, 29 “Service production and facilities”, 28 “Defects in production”.

4) the amount is determined transport costs, relating to the balance of unsold goods, as the product of the average percentage and the cost of the balance of goods at the end of the month.

The resulting settlement account balance at the end of the month is reflected in the balance sheet on line 213 “Work in progress”.

Questions from tests. You need to choose the correct answer from the given options.

Trade organizations take into account the costs of procuring and delivering goods to central warehouses as part of sales costs:

Mandatory;

When reflecting this option in the accounting policy;

Such costs are necessarily included in the actual cost of purchased goods.

13. Standard wiring. Cash turnover

The turnover on accounting accounts can be visually represented in the form of the following simple diagram:

This diagram shows common frequently occurring typical wiring. The arrow indicates the debit of the account. Those. Settlements with suppliers are reflected in the following entries:

D 10 - K 60 - materials (raw materials, inventory) were received from the supplier, a debt arose to the supplier. The cost of materials received is indicated according to the data primary documents(invoices) without value added tax (VAT). If the purchased materials are used for activities that are not subject to VAT, the cost of the materials received is reflected with VAT.

D 20 - K 60 - received from the supplier of work and services of a production nature. The assessment of work (services) is carried out on the basis of contracts and acceptance certificates for work and services.

D 26 - K 60 - general business work and services received from the supplier.

D 41 - K 60 - goods received from the supplier (material assets for subsequent resale).

D 44 - K 60 - received from the supplier of work and services related to the sale of goods.

Etc. Settlements with customers are discussed above. Postings D 90.3 - K 68-VAT - VAT is charged on sales, D 68-VAT - K 51 - transferred to the VAT budget according to the declaration.

Questions from tests. You need to choose the correct answer from the given options.

With the final turnover of December, the amount of the loss of the reporting year was written off. The transaction is reflected in the accounting accounts:

D 84 - K 91;

D 84 - K 99:

D 99 - K 84.

14. Reporting. Balance

The balance sheet is one of the forms of accounting (financial) reporting. The balance sheet is a table made up of two parts - the left (asset) and the right (liability). The assets of the balance sheet show the organization's property used in the production process, and the liabilities show the sources of formation of this property. The total of the asset is equal to the total of the liability. The value of this total is called balance sheet currency.

To create a balance sheet, you need to transfer account balances from the balance sheet to the table. Balances are transferred according to certain rules, which is why accounting theory speaks of “balance sheet generalization.”

Balance sheet generalization assumes:

The dual nature of the reflection of objects - both from the point of view of the composition of the property and from the point of view of the sources of its origin;

Synthetic, generalized nature of the presentation of information as an integral system of generalized data;

The “dual nature of the reflection of objects” as a direct consequence of double recording has already been mentioned several times above. And the “synthetic and generalized” nature of the presentation of information is achieved by a certain grouping of indicators in the table and the rules for transferring account balances from the balance sheet to the balance sheet.

Each asset and liability element of the balance sheet is called an item. Articles are grouped according to economic content into sections. The main feature of the grouping of articles is the timing of circulation of assets (repayment of liabilities). According to clause 19 of PBU 4/99 “Accounting statements of an organization”, in the balance sheet assets and liabilities must be presented with a division depending on the maturity period into short-term and long-term. Assets and liabilities are presented as short-term if their maturity (maturity) period is no more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months. All other assets and liabilities are presented as non-current.

Assets on the balance sheet are arranged according to their degree liquidity in order of increasing liquidity, and liabilities in liabilities are grouped by repayment periods and are arranged in descending order of repayment periods.

The liquidity of an asset is the reciprocal of the time it takes to convert it into cash. Depending on the degree of liquidity, assets are divided into 4 groups:

A4 - hard-to-sell assets (non-current assets - fixed assets, intangible assets, long-term financial investments, etc.);

A3 - slowly selling assets (inventories, VAT on acquired assets, long-term accounts receivable and other current assets);

A2 - quickly realizable assets (short-term receivables);

A1 - the most liquid assets (short-term financial investments and cash);

Therefore, at the top of the balance sheet asset is section 1 “Non-current assets”, and behind it is section 2 “Current assets”. In section 2, the articles are arranged as follows: Inventories - VAT on acquired assets - Short-term receivables - Short-term financial investments - Cash - Other current assets. Thus, the general arrangement of assets in increasing liquidity is violated by the article “Other current assets” due to some ambiguity in its content.

In turn, liabilities are divided into 4 groups according to the degree of urgency of payment (repayment):

P4 - permanent (stable) liabilities (capital, including retained earnings and reserves) - these are your own sources, there is no need to return them. Fixed liabilities are grouped at the top of the balance sheet liability section III"Capital and reserves";

P3 - long-term liabilities (with a maturity period of more than 12 months) - are mainly located in section IV "Long-term liabilities". For analysis purposes, long-term liabilities also include deferred income and reserves for future expenses, which are nevertheless located in section V of the balance sheet;

The balance is drawn up for a certain reporting date. In accordance with paragraph 48 of PBU 4/99, the organization must prepare interim financial statements for month, quarter on a cumulative basis from the beginning of the reporting year, unless otherwise established by the legislation of the Russian Federation. However, financial statements (including the balance sheet) are usually prepared at the end of the quarter.

Questions from tests. You need to choose the correct answer from the given options.

Does accrual of depreciation on production fixed assets in operation change the balance sheet currency?

Doesn't change

Changes

Depends on the depreciation method;

Which of the following liability items are considered permanent?

Own capital and equivalent funds;

Settlements with creditors;

Long-term loans and borrowings;

What balance sheet items characterize the value of the organization’s property?

Non-current assets + current assets;

Non-current assets;

Fixed assets + intangible assets.

15. Balance. Simple examples

Example 1. The organization has just been formed. At the time of registration of the organization, the posting D 75 - K 80 - 10,000 rubles was recorded. The authorized capital is paid in the amount of 50% by contribution of cash by the founder to the current account: D 51 - K 75 - 5000 rubles. The founders are required to pay the second half of the authorized capital within a year from the date of registration.

The balance is like that again formed organization has the form:

Example 2. Let us assume that the authorized capital of the organization is paid in full with non-cash funds through the transfer of a new computer, valued by the founders at 10,000 rubles. In general, the computer is more than 12 months old, i.e. it should be classified as a capital asset. However, since 2006, according to clause 5 of PBU 6/01 “Accounting for fixed assets”, fixed assets with a value within the limit established in the organization’s accounting policy, but not more than 20,000 rubles per unit, can be reflected in accounting and financial statements as part of material and industrial reserves (MPI). The accounting records the following entries: D 75 - K 80 - 10,000 rubles, D 10 - K 75 - 10,000 rubles. The cost of inventories is written off to expense accounts at the time they are transferred to production. Let’s assume that the organization is engaged in trading, the transferred computer is used for management purposes, and during the period from registration to the reporting date the organization entered into agreements with counterparties, i.e. carried out production activities. The accounting records the following entries: D 44 - K 10 - 10,000 rubles, D 90.2 - K 44 - 10,000 rubles, D 99 - K 90.9 - 10,000 rubles. (synthetic score 90

In this case, the balance sheet currency is zero.

Questions from tests. You need to choose the correct answer from the given options.

The balance sheet must include figures for:

Gross valuation;

Net assessment

Settlements with debtors and creditors are reflected in the financial statements of the organization:

In the amounts arising from the accounting records and recognized by it as correct;

In the amounts indicated in the latest reconciliation reports with debtors and creditors;

In amounts adjusted to the Central Bank refinancing rate as of the date of preparation of the financial statements.

16. Internal control and reporting.

During the audit process, the auditor must assess the level of internal control in the audited organization. IN in a broad sense internal control is a set of measures that an organization takes to minimize both the possibility of fraud or abuse of power, as well as the possibility of carrying out transactions that violate the law, as well as the occurrence of erroneous entries, calculations, tax assessments, etc.

Internal control presupposes, first of all, the construction of an appropriate organizational structure, separation of powers, a ban on one person combining the functions of management and accounting, accounting and direct access to material assets, etc. Internal control is the main function of the chief accountant as the head of the accounting service.

In small enterprises, the entire accounting process is carried out directly by the chief accountant. Under these conditions, the division of powers and responsibilities is impossible and the accountant must constantly monitor the results of his work.

What steps need to be taken before preparing financial statements so as not to discover after some time that the statements were submitted with errors?

1. It is necessary to monitor the status of settlements for each counterparty (for accounts 60, ,, as well as the presence or absence of an account balance). A typical mistake is that both receivables and payables are reflected for the same counterparty under the same agreement (supply, order).

For example, the buyer transferred an advance, which was reflected under loan 60.1. Then the products were sold to him and the debt was reflected in the debit of account 62.1. And the entries for writing off the advance to pay off the debt: D 60.2 - K 62.1 were not recorded.

The source of errors is often incorrect analytical accounting. It may happen that payment is erroneously reflected in the wrong agreement (order, invoice). As a result, when the calculations are fully completed, the accounting for one agreement is an unreasonable accounts payable, and for another in the same amount - accounts receivable.

Another possibility for the appearance of unreasonable indicators in calculations is untimely reflection of expenses. For example, a bank charges a collection fee. Payment of the commission is reflected in the accounts, but is not written off to the appropriate expense account.

All of the above leads to an unlawful “inflation” of the amounts of accounts payable and receivable and to unreliable reporting.

2. Check the validity of the account balance for each supplier. If we exclude some special cases, account balances may be associated either with untimely write-off or with the absence of a supplier invoice.

3. Check and ensure that transactions for the sale of goods, works, and services are fully reflected in the accounting records. In addition, if sales are subject to VAT, then you can calculate the amount of accrued VAT for each tax period at the calculated rate (18/118 or 10/110) from the turnover on the credit of account 90.1 and compare the resulting amount with the tax accruals for the corresponding period on the debit of account 90.3 . If in any tax period these amounts do not coincide, it means that either the sales were reflected incorrectly or VAT was accrued incorrectly. Since line 010 of Form 2 “Profit and Loss Statement” reflects net revenue (i.e., sales revenue excluding VAT and excise taxes equal to the difference turnover on account 90.1 and turnover on account 90.3), then any error in VAT calculation leads to errors when filling out form 2.

4. Check and ensure that current expenses are reflected completely and correctly. Monitor payroll, unified social tax, depreciation and write-off of deferred expenses (account 97), if they include, for example, expenses for property insurance, etc. It is necessary to check the validity of the balances of materials on the account and the timeliness of their write-off to production.

It is very important to ensure that the analytical accounting of expenses is correct, incl. operational and non-operating. You can control the analytics if you print the balance sheet (account analysis) for expense accounts (20, 26, 91.2). Reflecting expenses without analytics may lead to incorrect completion of Form 2.

5. Fill out a property tax declaration and reflect the accruals in accounting (for example, under account 91.2 or). It’s very disappointing to have to redo all your reporting just because you forgot to calculate this tax.

6. Check the write-off of expenses to sales accounts and the validity of the value of work in progress (account 20) or the distribution of transportation costs to the balance of goods (account 44). Monitor the monthly closure of accounts and synthetic accounts and.

7. If the reporting is filled out in an accounting program, then after downloading the form, you must clear all fields and only then fill out the form. After drawing up the balance sheet, you need to make sure that the totals of assets and liabilities really match and that the balance sheet indicators are derived for the current, and not for the previous period, and correspond to the data in the balance sheet. You also need to make sure that the profit before tax indicator in Form 2 coincides with the credit turnover in the Profit and Loss account.

Question from tests. You need to choose the correct answer from the given options.

The date of submission of financial statements for organizations is considered to be:

The day of its approval in the manner established by the constituent documents;

Day of submission for approval;

The date of its mailing or the date of actual transfer of ownership to the established addresses.

Accounting statements of an organization that includes separate divisions:

Must include indicators of all separate divisions;

Should include indicators only of divisions that are not allocated to a separate balance sheet;

Should not include departmental performance indicators.

Afterword

All rights to the text (except for questions) belong to the author. Reproduction or publication is possible only with the consent of the author. Comments and suggestions for content will be gratefully received.

Yaroslav Kulibaba

LLC "REAL-AUDIT" (Moscow)

Document 10 60 Received materials were capitalized 13,000 Invoice, invoice 19 60 VAT to be deducted 2,340 Supplier's invoice 60 51 Payment of supplier's invoice 15,340 Payment order ref. Operation 4. 04/17/2016 the received threads were partially written off for production, along with previously capitalized fabric for 35,000 rubles. Accounting entries: Dt Ct Description of transaction Amount, rub. Document 20 10 Threads written off 2,000 Request-invoice 20 10 Fabric written off 35,000 Request-invoice Operation 5. Schweik-A LLC accrued and paid salaries to employees in the total amount of 120,000 rubles. Accounting entries: Dt Ct Description of transaction Amount, rub. Document 20 70 Salaries accrued 120,000 Accounting certificate 70 50 Salaries partially paid 70,000 Expense cash orders, T-53 Operation 6. 04/27/2016 finished products was credited to the warehouse on April 28, 2016. - a batch of goods was shipped for Megastyle LLC.

Learning to make accounting entries

Accounting entries should be made: D 75-1 (analytical account - Ivanov) K 80,5000 rubles - debt on contribution to Ivanov's Management Company D 75-1 (analytical account - Petrov) K 80,5000 rubles - debt on contribution to Petrov's Management Company. The connection that has arisen between two accounts (in in this example score 75-1 and score 80), as a result of reflecting any business transaction on the accounts, is called correspondence of accounts.

And in conclusion, I would like to give one piece of advice to a novice accountant. If you don’t know where to start in creating an accounting entry, then in the business transaction that you need to reflect, find the account that is most understandable to you (mostly these are active accounts).

If it turns out to be in debit (increases), then the corresponding account with it will be a credit account. If the active account is in credit (decreasing), then write down the account corresponding to it as a debit.

How to make accounting entries: basic rules and 11 practical examples

Passive accounts include accounts that record the sources of formation of these economic assets. For example, such sources are profit (account 84), authorized capital (account 80), reserve capital (account 82) and others.
Passive accounts always have a credit balance. Unlike active accounts, an increase in funds in a passive account is reflected as a Credit, and a decrease as a Debit. Active-passive accounts are accounts with a variable balance (the balance denotes the balance), i.e., for such accounts the balance can be either a credit or a debit.

Active-passive accounts include settlement accounts, for example, settlements with suppliers (account 60), settlements with customers (account 62), etc. I will give examples when the balance on account 60 can be debit, and when it can be credit.

For example, an organization paid an advance to a supplier, but has not yet received the goods. In this case, the balance of account 60 will be a debit.

Accounting entries: what they are and the principles of their preparation

Account 60 “Suppliers” will reflect the supplier’s debt to us, at this moment he will be our debtor (debtor) and account 60 “Suppliers” is active, it now reflects our assets (debt to us). Another control rule: an active account can never have a credit balance, a passive account can never have a debit balance, and an active-passive account can have both a debit and a credit balance.
Therefore, active-passive accounts at a particular point in time can be reflected (either-or) in the asset balance (if they have a debit balance at that moment, i.e. at that moment the balance indicates that someone owes us) or in the liability balance (if they have a credit balance at this moment, i.e. at this moment we owe someone).

Accounting for beginners: from postings to balance sheets

To reflect transactions in this area in accounting, the following entries must be made: Debit Contents of the business transaction Credit Money transferred: 62 return of advance payment to customers 51, 50 61 to suppliers 51, 50 45 Goods shipped to customers 41/1 41/1,41/2 Goods received from suppliers 60 VAT 19 reflected on goods received 60 41/2 in retail 60 90/03 on goods shipped 68 90/03 in retail 68/02 62 Sales reflected 90/01.1 92.Р retail 90/01.1 91/02.1 Cost of shipped goods reflected products 45 91/02.1 in retail 41/1 Assignment agreement When drawing up this agreement, the accountant of any commercial organization carrying out economic activities as a legal entity must draw up correspondence accounts.

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For wages When preparing entries for transactions, the essence of which is to carry out settlements with employees, specialists must make the following account correspondence: Debit Contents of the business transaction Credit 20, 23, 26, 92 Accrued wages 70 70 Salaries issued from the cash register 50 68 Accrued mandatory taxes 70 51 Deposit payment (unpaid) 50 50 Money received in cash to pay salaries 51 Renting premises When renting out space or a building, entries are made by both the owner of the fixed asset and the tenant. They prepare correspondence accounts for any action related to the leased property.

Basic accounting entries - examples

Let's try to draw up accounting entries for some business transactions using examples. Example 1 The organization’s cash desk received funds in the amount of 5,000 rubles withdrawn from a bank account.
Information that accounts 50 (cash) and 51 (current account) are active will help us make accounting entries. Consequently, an increase in cash on hand is reflected as a debit, and a decrease in cash on the current account as a credit.

Debit 50 Credit 51 5000 rubles - Cash was credited to the cash desk. In addition to the fact that accounts are active, passive and active-passive, they can also be

synthetic
analytical
have sub-accounts

The Chart of Accounts indicates synthetic accounts (for example, account 10) and subaccounts (for example, account 10, subaccount 1 - Raw materials, or subaccount 5 - spare parts).

Analytical (i.e.

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In order for economic entities to maintain accounting records and submit financial statements according to uniform requirements, a chart of accounts is also required. The chart of accounts of a commercial organization and the Instructions for its application were approved by Order of the Ministry of Finance of the Russian Federation No. 94-n dated October 31, 2000.
To prepare accounting entries, we will learn how to classify accounts. Classification of accounts Accounts can be

active
passive
active-passive

Active accounts represent the organization's economic assets (account 01 - fixed assets, account 10 - materials, account 50 - cash on hand and other accounts). Looking ahead, I will say that active accounts always have a debit balance, or in other words, a balance with a plus sign. An increase in business assets on active accounts is reflected in the Debit, and a decrease - in the Credit of the account.

Attention

The duality in the name of such accounting accounts is due to the fact that at a particular point in time there may be a balance (either-or) on either a credit or a debit of this account. There is nothing wrong with this, it’s just that the same economic category, for example, suppliers of goods, may at a particular moment in time both owe us, and we may owe them, but in any case, this whole changing picture is taken into account only on one accounting account that we chose specifically for suppliers. For example, a supplier delivered goods to us in the amount of 100 rubles.

Account 60 “Suppliers” will reflect the debt owed to him on the loan. At this particular point in time, account 60 “Suppliers” is passive, it reflects the debt to suppliers. Another option is that we made an advance payment to the supplier for the goods in the amount of 100 rubles.

How to make accounting entries for dummies

To compile correspondence, the accountant uses the following accounts:

50 – cash register;
51 – current account;
70 – payroll calculations;
73 – other calculations;
62 – settlements with customers;
75 – replenishment of the authorized capital;
71 – settlements with accountable persons;
91 – reflection of exchange rate differences;
94 – reflection of shortages;
76 – other payments.

Debit Contents of the business transaction Credit 71 Money was issued to accountable persons 50 50 Unused accountable amounts were returned to the cash register 71 70 Salaries were issued 50 50 Money was received from the current account 51 50 Buyers paid for the goods 62 50 The founders replenished the authorized capital 75 94 Shortages were written off 50 91 Exchange differences were reflected 50 How inventory is accounted for at an enterprise - see this article.
The accounting work of every accountant is based on the use of logic and mathematics; it requires a broad outlook and the ability to identify cause-and-effect relationships. A novice accountant first of all needs to master not only accounting entries, but also the procedure for generating reports, including a balance sheet. Table of contents

1 The essence of accounting
2 Double entry method
3 What is a balance sheet
4 Chart of accounts
5 Relationship between the balance sheet and the Chart of Accounts
6 Accounting from transactions to balance sheet - examples, table

The essence of accounting The meaning of accounting is the recording and synthesis of financial information for the purpose of analyzing the economic activities of an enterprise.