1. The developer of the federal standard (hereinafter - the developer) can be any subject not state regulation accounting unless otherwise provided by this Federal Law.
2. Notification of the development of a federal standard shall be sent by the developer to the authorized federal body and posted on the official websites of the authorized federal body and the developer in the information and telecommunications network "Internet" (hereinafter referred to as the "Internet" network). If the developer of the federal standard is the authorized federal body, the notification of the development of the federal standard and the notification of the completion of the public discussion of the draft federal standard are posted on the official website of the authorized federal body on the Internet.
3. Not later than 10 working days after the date of posting on the developer's official website on the Internet a notification of the development of a federal standard, the developer places it on his official website on the Internet. The draft federal standard, posted on the official website of the developer on the Internet, should be available for review without charging a fee. The developer is obliged, at the request of the interested person, to provide him with a copy of the draft federal standard on paper. The fee charged by the developer for providing the specified copy on paper cannot exceed the costs of its production and shipment. No fee shall be charged for providing the said copy to state accounting regulation bodies and subjects of non-state accounting regulation.
4. From the day the draft federal standard is posted on the official website of the developer on the Internet, the developer conducts a public discussion of the draft federal standard. The period of public discussion of the draft federal standard cannot be less than three months from the date of placement of the specified draft on the official website of the developer on the Internet. Notification of the completion of the public discussion of the draft federal standard shall be sent by the developer to the authorized federal body and posted on the official websites of the authorized federal body and the developer on the Internet.
5. During the period of public discussion of the draft federal standard, the developer:
1) accept comments from interested parties in writing. The developer cannot refuse to accept comments in writing;2) discusses the draft federal standard and comments received in writing;
3) draws up a list of comments received in writing with a summary of the content of such comments and the results of their discussion;
4) finalizes the draft federal standard, taking into account the comments received in writing.
6. The developer is obliged to keep the comments received in writing until the approval of the federal standard and submit them to the authorized federal body upon his request.
7. The finalized draft of the federal standard and the list of comments received in writing from interested parties shall be posted by the developer on its official website on the Internet no later than 10 working days from the date of placement on the official websites of the authorized federal body and the developer on the Internet of the notice of completion public discussion of the draft federal standard. These documents posted on the official website of the developer on the Internet should be available for review without charging a fee.
9. The finalized draft of the federal standard, together with a list of comments received in writing from interested parties, is submitted by the developer to the authorized federal body, which organizes the examination of this draft.
10. The Accounting Standards Board prepares, within a period of not more than two months from the date of submission by the developer of the draft federal standard, a reasoned proposal to accept such a draft for approval or to reject it on the basis of the documents specified in Part 9 of this Article and taking into account the results of the examination. Such a proposal, together with the documents specified in part 9 of this article and the results of the examination, shall be sent to the authorized federal body. Accounting Standards Board public finance within a period of not more than two months from the date of submission for examination of the draft federal accounting standard for public finance prepares a reasoned proposal for adoption this project for approval and (or) proposals for its adjustment, taking into account the results of the examination. Such proposals, together with the documents specified in Part 9 of this Article and the results of the examination, shall be sent to the authorized federal body.
11. The authorized federal body, on the basis of documents submitted by the accounting standards council, within a period of not more than one month, accepts the draft federal accounting standard for approval or rejects it. The authorized federal body, on the basis of documents submitted by the public finance accounting standards council, within a period of not more than one month, accepts the draft federal public finance accounting standard for approval or finalizes it. The draft federal standard accepted for approval is prepared and approved by the authorized federal body in accordance with the established procedure.
12. A draft federal standard proposed by the accounting standards council for adoption may be rejected if it does not comply with the law Russian Federation.
13. If the draft federal standard is rejected, a reasoned decision of the authorized federal body with the attachment of the documents specified in Part 9 of this Article shall be sent to the developer of the draft federal standard within a period of not more than 10 working days after the date of adoption of such a decision.
14. Amendments to the federal standard or its cancellation are carried out in the manner established by this article. Amendments to the federal standard due to changes in the legislation of the Russian Federation may be made at the initiative of the authorized federal body.
15. Examination of the draft industry accounting standard is carried out by the accounting standards council. The review of the draft industry public finance accounting standard is carried out by the Public Finance Accounting Standards Board. Examination of draft industry standards is carried out in accordance with the procedure established for the examination of federal standards by parts 9-13 of this article.
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Account 77 "Deferred tax liabilities»
Account 77 "Deferred tax liabilities" is intended to summarize information on the presence and movement of deferred tax liabilities.
Deferred tax liabilities are accepted for accounting in the amount determined as the product of taxable temporary differences that arose in the reporting period and the income tax rate effective on the reporting date.
On the credit of account 77 “Deferred tax liabilities”, in correspondence with the debit of the account, deferred tax is reflected, which reduces the amount of conditional expense (income) of the reporting period.
The debit of account 77 "Deferred tax liabilities" in correspondence with the credit of account 68 "Calculations on taxes and fees" reflects a decrease or full repayment deferred tax liabilities against accruals of income tax for the reporting period.
The deferred tax liability upon disposal of the asset object or the type of liability for which it was accrued is written off from the debit of account 77 “Deferred tax liabilities” to the credit of account 99 “Profit and losses”.
Analytical accounting of deferred tax liabilities is carried out by types of assets or liabilities in the valuation of which a taxable temporary difference has arisen.
Account 77 of the accounting posting "Deferred tax liabilities" corresponds with the accounts:
- Settlements for allocated property
- Current account settlements
- Settlements under the contract trust management property
Check
Account 79 "Intra-economic settlements" is intended to summarize information on all types of settlements with branches, representative offices, departments and other separate divisions of the organization allocated to separate balance sheets (intra-balance sheet settlements), in particular, settlements for allocated property, for mutual leave material assets, for the sale of products, works, services, for the transfer of expenses for general management activities, for remuneration to employees of departments, etc.
To account 79 "Intra-economic settlements" sub-accounts can be opened:
- 79-1 "Settlements for allocated property",
- 79-2 "Settlements on current operations",
- 79-3 "Settlements under the contract of trust management of property", etc.
Sub-account 79-1 “Settlements on allocated property” takes into account the status of settlements with branches, representative offices, departments and other separate divisions of the organization allocated to separate balance sheets, for the non-current and current assets transferred to them.
The property allocated to the specified subdivisions is debited by the organization from account 01 “Fixed assets”, etc. to the debit of account 79 “Intra-economic settlements”.
The property allocated by the organization to the specified divisions is taken into account by these divisions from the credit of account 79 “Intra-economic settlements” to the debit of account 01 “Fixed assets”, etc.
Sub-account 79-2 “Settlements for current operations” takes into account the status of all other settlements of the organization with branches, representative offices, departments and other separate divisions allocated to separate balance sheets.
Sub-account 79-3 “Settlements under a property trust management agreement” takes into account the status of settlements related to the execution of property trust management agreements. This sub-account is used to account for settlements with the founder of the management, the trustee, as well as settlements on property transferred to trust management, accounted for on a separate balance sheet.
The property transferred to trust management is debited by the founder of the management from accounts 01 “Fixed assets”, 04 “Intangible assets”, 58 “Financial investments”, etc. to the debit of account 79 “Intra-economic settlements” accounts, and the credit of account 79 "Intra-economic settlements"). Accepted by the trustee on separate balance sheet property is reflected in the debit of accounts 01 “Fixed assets”, 04 “Intangible assets”, 58 “Financial investments”, etc. and in the credit of account 79 “Intra-economic settlements” (at the same time, the amounts of accrued depreciation are recorded in the credit of accounts 02 “Depreciation of fixed assets” , 05 "Amortization intangible assets"and the credit of account 79 "Intra-economic settlements").
Upon termination of the contract of trust management of property and the return of property to the founder of the management, reverse entries are made. If the agreement on trust management of property provides for other operations with property transferred to trust management, then these operations are recorded in accordance with the general procedure.
Enumeration Money on account of the profit (income) due to the founder of the management in a separate balance sheet is reflected in the credit of the cash accounts and the debit of account 79 “Intra-economic settlements”. The funds received by the founder of the management on account of this profit (income) are credited to the debit accounts for accounting for funds in correspondence with account 79 “Intra-economic settlements”.
The founder of the management, due from the trustee, the amount of compensation for losses caused by the loss or damage to property transferred to trust management, as well as lost profits, are reflected in the debit of the account in correspondence with the credit of account 91 “Other income and expenses”. Upon receipt by the founder of the management of these funds, the cash accounts are debited and account 76 “Settlements with various debtors and creditors” is credited.
Analytical accounting on account 79 "Intra-economic settlements" is maintained for each branch, representative office, department or other separate division organization allocated to a separate balance sheet, and settlements under contracts of trust management of property - for each contract.
Account 79 of the accounting posting "Intra-economic settlements" corresponds with the accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 07 "Equipment for installation" 10 "Materials" 20 "Main production" 41 "Goods" 43 " Finished products» 44 Selling costs 45 "Goods shipped" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 76 "Settlements with different debtors and creditors" 90 "Sales" 91 "Other income and expenses" 97 "Deferred expenses" 99 "Profit and Loss" | 01 "Fixed assets" 02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 07 "Equipment for installation" 08 "Investing in fixed assets» 10 "Materials" 11 "Animals for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in value 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 40 "Output of products (works, services)" 41 "Goods" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 57 "Transfers on the way" 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 70 "Settlements with personnel for wages" 71 "Settlements with accountable persons" 76 "Settlements with different debtors and creditors" 84 " retained earnings (uncovered loss)» 90 "Sales" 91 "Other income and expenses" 97 "Deferred expenses" 99 "Profit and Loss" |
Section VII. Capital
The accounts of this section are intended to summarize information about the state and movement of the organization's capital.
Account 80 "Authorized capital"
Account 80 "Authorized capital" is intended to summarize information on the state and movement of the authorized capital (share capital, authorized fund) of the organization.
The balance on account 80 "Authorized capital" must correspond to the amount of the authorized capital recorded in the constituent documents of the organization. Entries on account 80 "Authorized capital" are made during the formation of the authorized capital, as well as in cases of increase and decrease in capital only after making appropriate changes to the constituent documents of the organization.
After state registration organization its authorized capital in the amount of contributions of the founders (participants) provided for by the constituent documents, is reflected in the credit of account 80 "Authorized capital" in correspondence with account 75 "Settlements with the founders". The actual receipt of the founders' deposits is carried out on the credit of account 75 "Settlements with the founders" in correspondence with the accounts for accounting for cash and other valuables.
Analytical accounting on account 80 "Authorized capital" is organized in such a way as to ensure the formation of information on the founders of the organization, stages of capital formation and types of shares.
Account 80 is also used to summarize information on the status and movement of deposits in common property under a partnership agreement. In this case, account 80 is called "Contributions of comrades."
The property contributed by partners to a simple partnership on account of their contributions is credited to the property accounts (51 “Settlement accounts”, 01 “Fixed assets”, 41 “Goods”, etc.) and to the credit of account 80 “Contributions of comrades”. When property is returned to partners upon termination of a simple partnership agreement, reverse entries are made in accounting.
Analytical accounting on account 80 "Contributions of comrades" is carried out for each simple partnership agreement and each participant in the agreement.
Account 80 accounting posting "Authorized capital" corresponds with accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 04 "Intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 58 "Financial investments" 75 "Settlements with the founders" 81 "Own shares (shares)" 84 "Retained earnings (uncovered loss)" | 01 "Fixed assets" 03 "Profitable investments in material assets" 04 "Intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 58 "Financial investments" 75 "Settlements with the founders" 83 " Extra capital» 84 "Retained earnings (uncovered loss)" |
Account 81 "Own shares (shares)"
Account 81 "Own shares (shares)" is intended to summarize information on the presence and movement of own shares repurchased by the joint-stock company from shareholders for their subsequent resale or cancellation. Other business companies and partnerships use this account to account for the share of a participant acquired by the company or partnership itself for transfer to other participants or third parties.
When a joint-stock or other company (partnership) buys back from a shareholder (participant) the shares (shares) belonging to it, an entry is made in the accounting records for the amount of actual costs on the debit of account 81 “Own shares (shares)” and on the credit of cash accounts.
Cancellation of own shares redeemed by a joint-stock company is carried out on the credit of account 81 “Own shares (shares)” and the debit of account 80 “Authorized capital” after the company has completed all the prescribed procedures. The resulting difference on account 81 “Own shares (shares)” between actual costs for the redemption of shares (stakes) and their nominal value is credited to account 91 “Other income and expenses”.
Account 81 accounting posting "Own shares (shares)" corresponds with accounts:
Account 82 "Reserve capital"
Account 82 "Reserve capital" is intended to summarize information on the state and movement of reserve capital.
Deductions to reserve capital from profit are reflected in the credit of account 82 "Reserve capital" in correspondence with account 84 "Retained earnings (uncovered loss)".
The use of reserve capital is accounted for in the debit of account 82 "Reserve capital" in correspondence with the accounts:
- 84 "Retained earnings (uncovered loss)" - in terms of the amounts of the reserve fund allocated to cover the organization's loss for the reporting year;
- or - in terms of the amounts allocated for the redemption of the bonds of the joint-stock company.
Account 82 accounting posting "Reserve capital" corresponds with accounts:
Account 83 "Additional capital"
Account 83 "Additional capital" is intended to summarize information about the organization's additional capital.
The credit of account 83 "Additional capital" reflects:
- the increase in the value of non-current assets, revealed by the results of their revaluation, in correspondence with the accounts of the assets for which the increase in value was determined;
- the amount of the difference between the sale and par value of shares, received in the process of forming the authorized capital of a joint-stock company (when the company was founded, with a subsequent increase in the authorized capital) due to the sale of shares at a price exceeding the nominal value - in correspondence with account 75 "Settlements with the founders" .
The amounts credited to account 83 "Additional capital" are not written off as a rule. Debit entries on it can take place only in the following cases:
- repayment of the amounts of depreciation of non-current assets revealed as a result of its revaluation - in correspondence with the accounts of assets for which the depreciation was determined;
- allocation of funds to increase the authorized capital - in correspondence with account 75 "Settlements with founders" or account 80 "Authorized capital";
- distribution of amounts between the founders of the organization - in correspondence with account 75 "Settlements with the founders", etc.
Analytical accounting on account 83 "Additional capital" is organized in such a way as to ensure the formation of information on the sources of education and directions for the use of funds.
Account 83 accounting posting "Additional capital" corresponds with accounts:
Account 84 "Retained earnings (uncovered loss)"
Account 84 "Retained earnings (uncovered loss)" is intended to summarize information on the presence and movement of amounts of retained earnings or uncovered loss of the organization.
Sum net profit of the reporting year is debited with the closing turnovers of December to the credit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profits and losses”. The amount of the net loss of the reporting year is debited by the closing turnovers of December to the debit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profits and losses”.
The direction of part of the profit of the reporting year for the payment of income to the founders (participants) of the organization following the approval of the annual financial statements is reflected in the debit of account 84 “Retained earnings (uncovered loss)” and the credit of accounts 75 “Settlements with the founders” and 70 “Settlements with personnel for wages ". A similar entry is made in the payment of intermediate income.
Write-off from balance sheet loss of the reporting year is reflected in the credit of account 84 "Retained earnings (uncovered loss)" in correspondence with the accounts:
- 80 "Authorized capital" - when bringing the value of the authorized capital to the value net assets organizations;
- 82 "Reserve capital" - when directing funds from the reserve capital to pay off the loss;
- 75 “Settlements with the founders” - when paying off the loss of a simple partnership at the expense of targeted contributions from its participants, etc.
Analytical accounting on account 84 "Retained earnings (uncovered loss)" is organized in such a way as to ensure the formation of information on the areas of use of funds. At the same time, in analytical accounting, retained earnings used as financial support production development of the organization and other similar activities for the acquisition (creation) of new property and not yet used, can be divided.
84 accounting posting "Retained earnings (uncovered loss)" corresponds with accounts:
Score 86 " Special-purpose financing»
Account 86 "Target financing" is intended to summarize information on the movement of funds intended for the implementation of activities designated purpose, funds received from other organizations and persons, budget funds and etc.
Special purpose funds received as sources of financing for certain activities are reflected in the credit of account 86 "Target financing" in correspondence with account 76 "Settlements with various debtors and creditors".
The use of target financing is reflected in the debit of account 86 “Targeted financing” in correspondence with accounts: 20 “Main production” or 26 “General business expenses” - when target financing funds are directed to the maintenance of a non-profit organization; 83 "Additional capital" - when using special-purpose financing received in the form of investment funds; 98 "Deferred income" - when sending commercial organization budgetary funds to finance expenses, etc.
Analytical accounting on account 86 "Target financing" is carried out according to the purpose of target funds and in the context of their sources of income.
Account 86 of accounting posting "Target financing" corresponds with accounts:
Section VIII. Financial results
The accounts of this section are intended to summarize information about the organization's income and expenses, as well as to identify the final financial result of the organization's activities for the reporting period.
- Revenue
- Cost of sales
- value added tax
- excises
- Profit/loss on sales
Account 90 "Sales"
Account 90 "Sales" is intended to summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine the financial result for them. This account reflects, in particular, the revenue and cost of:
- finished products and semi-finished products of own production;
- works and services of an industrial nature;
- works and services of a non-industrial nature;
- purchased products (purchased for assembly);
- construction, installation, design and survey, geological exploration, research, etc. work;
- goods;
- services for the transportation of goods and passengers;
- forwarding and loading and unloading operations;
- communication services;
- provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement (when this is the subject of the organization's activities);
- granting for a fee rights arising from patents for inventions, industrial designs and other types of intellectual property(when it is the subject of the organization's activities);
- participation in authorized capitals other organizations (when it is the subject of the organization's activities), etc.
When recognized in accounting, the amount of proceeds from the sale of goods, products, performance of work, provision of services, etc. is reflected in the credit of account 90 “Sales” and the debit of account 62 “Settlements with buyers and customers”. At the same time, the cost of goods sold, products, works, services, etc. is debited from the credit of accounts 43 “Finished products”, 41 “Goods”, 44 “Sales expenses”, 20 “Main production”, etc. to the debit of account 90 “Sales” .
In organizations engaged in the production of agricultural products, the credit of account 90 "Sales" reflects the proceeds from the sale of products (in correspondence with account 62 "Settlements with buyers and customers"), and the debit - its planned cost (during the year when actual cost not identified) and the difference between the planned and actual cost of goods sold (at the end of the year). Planned cost of sold products, as well as the amount of differences, are written off to the debit of account 90 “Sales” (or reversed) in correspondence with those accounts on which these products were recorded.
In organizations that carry out retail and keeping records of goods at sales prices, the credit of account 90 "Sales" reflects the sale value of the goods sold (in correspondence with accounts for cash and settlements), and in debit - their accounting value (in correspondence with account 41 "Goods") with simultaneous reversal of the amounts of discounts (markups) related to the goods sold (in correspondence with account 42 “Trade margin”).
To account 90 "Sales" sub-accounts can be opened:
- 90-1 "Revenue";
- 90-2 "Cost of sales";
- 90-3 "Value Added Tax";
- 90-4 "Excises";
- 90-9 "Profit/loss on sales".
Sub-account 90-1 "Revenue" takes into account the receipt of assets recognized as revenue.
Sub-account 90-2 "Cost of sales" takes into account the cost of sales, for which revenue is recognized on sub-account 90-1 "Revenue".
On sub-account 90-3 "Value added tax" the amounts of value added tax due to be received from the buyer (customer) are taken into account.
On sub-account 90-4 "Excises" the amounts of excises included in the price of sold products (goods) are taken into account.
Organizations - payers of export duties can open a sub-account 90-5 "Export duties" to account 90 "Sales" to record the amounts of export duties.
Sub-account 90-9 "Profit / loss from sales" is designed to identify the financial result (profit or loss) from sales for the reporting month.
Entries on sub-accounts 90-1 "Revenue", 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excises" are made accumulatively during the reporting year. On a monthly basis, by comparing the total debit turnover on subaccounts 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excises" and the credit turnover on subaccount 90-1 "Revenue" is determined financial results(profit or loss) from sales for the reporting month. This financial result is monthly (final turnovers) written off from sub-account 90-9 "Profit / loss from sales" to account 99 "Profit and loss". Thus, synthetic account 90 "Sales" has no balance on the reporting date.
At the end of the reporting year, all sub-accounts opened to account 90 "Sales" (except for sub-account 90-9 "Profit / loss from sales") are closed by internal entries to sub-account 90-9 "Profit / loss from sales".
Analytical accounting on account 90 “Sales” is maintained for each type of goods sold, products, work performed, services rendered, etc. In addition, analytical accounting on this account can be maintained by sales regions and other areas necessary for managing the organization.
Account 90 accounting posting "Sales" corresponds with accounts:
| By debit | By loan |
|---|---|
11 "Animals for rearing and fattening" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 26 "General expenses" 29 "Service industries and farms" 40 "Output of products (works, services)" 41 "Goods" 42 "Trade margin" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 58 "Financial investments" 68 "Calculations for taxes and fees" 79 "Intra-economic settlements" 99 "Profit and Loss" | 46 "Completed stages of work in progress" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 57 "Transfers on the way" 62 "Settlements with buyers and customers" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 98 "Deferred income" 99 "Profit and Loss" |
- Other income
- other expenses
- Balance of other income and expenses
Account 91 "Other income and expenses"
Account 91 "Other income and expenses" is intended to summarize information on other income and expenses of the reporting period.
The credit of account 91 “Other income and expenses” during the reporting period reflects:
- receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets - in correspondence with the accounts of settlements or cash;
- receipts related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property - in correspondence with the accounts of settlements or cash;
- receipts related to participation in the authorized capitals of other organizations, as well as interest and other income on securities - in correspondence with settlement accounts;
- profit received by the organization under a simple partnership agreement - in correspondence with account 76 “Settlements with various debtors and creditors” (sub-account “Settlements on due dividends and other income”);
- receipts related to the sale and other write-off of fixed assets and other assets other than cash in Russian currency, products, goods - in correspondence with the accounts of settlements or cash;
- receipts from operations with containers - in correspondence with the accounts of accounting for containers and settlements;
- interest received (receivable) for the provision of the organization's funds for use, as well as interest for the use by a credit organization of funds held on the organization's account with this credit organization - in correspondence with accounting accounts financial investments or money;
- fines, penalties, forfeits for violation of the terms of contracts received or recognized to be received - in correspondence with the accounts of settlements or cash;
- income related to gratuitous receipt assets, - in correspondence with the deferred income account;
- receipts in compensation for losses caused to the organization - in correspondence with the accounts of settlements;
- profit of previous years, revealed in reporting year, - in correspondence with settlement accounts;
- amounts accounts payable for which the deadline has expired limitation period, - in correspondence with accounts payable;
- Other income.
The debit of account 91 “Other income and expenses” during the reporting period reflects:
- expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as expenses associated with participation in the authorized capital of other organizations - in correspondence with cost accounting accounts;
- the residual value of assets for which depreciation is charged, and the actual cost of other assets written off by the organization - in correspondence with the accounts of the relevant assets;
- expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash in Russian currency, goods, products - in correspondence with cost accounting accounts;
- expenses on operations with containers - in correspondence with cost accounting accounts;
- interest paid by the organization for providing it with cash (credits, loans) for use - in correspondence with the accounts of settlements or cash;
- costs associated with the payment for services rendered credit organizations, - in correspondence with settlement accounts;
- fines, penalties, forfeits for violation of the terms of contracts, paid or recognized for payment - in correspondence with the accounts of settlements or cash;
- expenses for the maintenance of production facilities and facilities under conservation - in correspondence with the cost accounting accounts;
- compensation for losses caused by the organization - in correspondence with the accounts of settlements;
- losses of previous years recognized in the reporting year - in correspondence with accounts for accounting for settlements, depreciation charges, etc.;
- provisions for depreciation of investments in securities, under the decrease in the cost of material assets, according to doubtful debts- in correspondence with the accounts of these reserves;
- amounts accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect - in correspondence with accounts receivable;
- exchange rate differences - in correspondence with cash accounts, financial investments, settlements, etc.;
- expenses associated with the consideration of cases in courts - in correspondence with the accounts of settlements, etc.;
- other expenses.
To account 91 "Other income and expenses" sub-accounts can be opened:
- 91-1 "Other income";
- 91-2 "Other expenses";
- 91-9 "Balance of other income and expenses".
Sub-account 91-1 "Other income" takes into account the receipt of assets recognized as other income.
On sub-account 91-2 "Other expenses" other expenses are taken into account.
Sub-account 91-9 "Balance of other income and expenses" is designed to identify the balance of other income and expenses for the reporting month.
Entries on sub-accounts 91-1 "Other income" and 91-2 "Other expenses" are made accumulatively during the reporting year. On a monthly basis, by comparing the debit turnover on subaccount 91-2 “Other expenses” and the credit turnover on subaccount 91-1 “Other income”, the balance of other income and expenses for the reporting month is determined. This balance is monthly (final turnovers) debited from sub-account 91-9 “Balance of other income and expenses” to account 99 “Profit and loss”. Thus, synthetic account 91 “Other income and expenses” does not have a balance as of the reporting date.
At the end of the reporting year, all sub-accounts opened to account 91 “Other income and expenses” (except for sub-account 91-9 “Balance of other income and expenses”) are closed by internal entries to sub-account 91-9 “Balance of other income and expenses”.
Analytical accounting on account 91 “Other income and expenses” is kept for each type of other income and expenses. At the same time, the construction analytical accounting for other income and expenses relating to the same financial, business transaction, should provide the possibility of identifying the financial result for each transaction.
Account 91 accounting posting "Other income and expenses" corresponds with accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 02 "Depreciation of fixed assets" 03 "Profitable investments in material assets" 04 "Intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 28 "Marriage in production" 29 "Service industries and farms" 58 "Financial investments" 60 "Settlements with suppliers and contractors" 66 "Calculations for short-term loans and loans" 67 "Calculations for long-term loans and loans" 68 "Settlements with the budget" 70 "Settlements with personnel for wages" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 81 "Own shares (shares)" 98 "Deferred income" 99 "Profit and Loss" | 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 14 "Provisions for depreciation of material assets" 15 "Procurement and acquisition of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 28 "Marriage in production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 45 "Goods shipped" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 57 "Transfers on the way" 58 "Financial investments" 59 "Provisions for depreciation of investments in securities" 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 63 "Provisions for doubtful debts" 66 "Settlements on short-term credits and loans" 67 "Settlements on long-term loans and borrowings" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 75 "Settlements with the founders" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 81 "Own shares (shares)" 98 "Deferred income" 99 "Profit and Loss" |
Account 94 "Shortages and losses from damage to valuables"
Account 94 “Shortages and losses from damage to valuables” is intended to summarize information on the amounts of shortages and losses from damage to material and other valuables (including cash) identified in the process of their preparation, storage and sale, regardless of whether they are subject to attribution to accounts accounting for production costs (sales expenses) or responsible persons. At the same time, the loss of valuables resulting from natural disasters is credited to account 99 “Profit and Loss” as losses of the reporting year (uncompensated losses from natural disasters).
According to the debit of account 94 "Shortages and losses from damage to valuables" are given:
- for missing or completely damaged inventory items - their actual cost;
- for missing or completely damaged fixed assets - their residual value (initial cost minus the amount of accrued depreciation);
- for partially damaged material assets - the amount of determined losses, etc.
For shortages and damage to valuables, entries are made on the debit of account 94 “Shortages and losses from damage to valuables” from the credit of the accounts for recording these valuables.
When a shortage or damage is detected by the buyer upon acceptance of valuables received from suppliers, then the buyer attributes the amount of shortage within the limits stipulated in the contract to the debit of account 94 “Shortages and losses from damage to valuables” from the credit of account 60 “Settlements with suppliers and contractors", and the amount of losses in excess of the amounts provided for in the contract, presented to suppliers or a transport organization - to the debit of account 76 "Settlements with various debtors and creditors" (sub-account "Settlements on claims") from the credit of account 60 "Settlements with suppliers and contractors" . If the court refuses to recover the amounts of losses from suppliers or transport organizations, the amount previously debited to account 76 “Settlements with various debtors and creditors” (sub-account “Settlements on claims”) is debited to account 94 “Shortages and losses from damage to valuables”.
When a court decides to recover from the supplier the amounts of shortages and losses of valuables in excess of the amounts provided for in the contract, in the accounting records of the supplier, the sale amount previously reflected in the debit of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and the credit of account 90 "Sales", is reversed for the amount of shortages and losses recovered by the buyer. At the same time, the indicated amount is reflected in the usual debit entry of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and credit of account 76 “Settlements with various debtors and creditors”. When transferring amounts to the buyer, account 76 “Settlements with various debtors and creditors” is debited in correspondence with account 51 “Settlement accounts”. The supplier must also reverse the turnover on the debit of account 90 "Sales" and the credit of account 43 "Finished products". The amount recovered in this way on account 43 “Finished products” is then written off to the debit of account 94 “Shortages and losses from damage to valuables”.
On the credit of account 94 “Shortages and losses from damage to valuables”, write-off is reflected:
- shortages and damage to valuables within the limits provided for in the contract - to the accounting records of material assets (when they are identified during procurement) or within the limits of natural loss - production costs and sales costs (when they are identified during storage or sale);
- shortages of valuables in excess of the values (norms) of loss, losses from damage - to the debit of account 73 "Settlements with personnel for other operations" (sub-account "Calculations for compensation of material damage");
- shortages of valuables in excess of the values (norms) of loss and losses from damage to valuables in the absence of specific perpetrators, as well as shortages of inventory items, the recovery of which was refused by the court due to the groundlessness of claims - to account 91 "Other income and expenses".
On the credit of account 94 "Shortages and losses from damage to valuables" the amounts are reflected in the amounts and values accepted for accounting on the debit of the specified account. At the same time, the missing or damaged material values are written off to the accounts for accounting for production costs (sales costs) at their actual cost.
When recovering the cost of missing valuables from the perpetrators, the difference between the cost of missing valuables credited to account 73 “Settlements with personnel for other operations” and their value reflected on account 94 “Shortages and losses from damage to valuables” is credited to account 98 “ Revenue of the future periods". As the amount due from the guilty person is recovered, the indicated difference is debited from account 98 “Deferred income” in correspondence with account 91 “Other income and expenses”.
Shortfalls in valuables identified in the reporting year, but related to previous reporting periods, recognized financially responsible persons or for which there are court decisions to recover from the perpetrators, are reflected in the debit of account 94 “Shortages and losses from damage to valuables” and the credit of account 98 “Deferred income”. At the same time, account 73 “Settlements with personnel for other operations” (sub-account “Calculations for compensation of material damage”) is debited to these amounts and account 94 “Shortages and losses from damage to valuables” is credited. As the debt is repaid, account 91 “Other income and expenses” is credited and account 98 “Deferred income” is debited.
Account 94 of the accounting posting “Shortages and losses from damage to valuables” corresponds with the accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 03 "Profitable investments 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 16 "Deviation in the value of material assets" 19 "Value Added Tax on Acquired Values" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Goods" 42 "Trade margin" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 50 Cashier 60 "Settlements with suppliers and contractors" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 76 "Settlements with different debtors and creditors" 98 "Deferred income" 99 "Profit and Loss" | 08 "Investments in non-current assets" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 44 Selling costs 70 "Settlements with personnel for wages" 73 "Settlements with personnel for other operations" 86 "Target financing" 91 "Other income and expenses" 99 "Profit and Loss" |
Account 96 "Reserves for future expenses"
Account 96 "Reserves for future expenses" is intended to summarize information on the status and movement of amounts reserved in order to evenly include expenses in production costs and sales expenses. In particular, the following amounts may be reflected on this account:
- forthcoming vacation pay (including payments for social insurance and security) to employees of the organization;
- for the payment of annual remuneration for the length of service;
- production costs for preparatory work due to the seasonal nature of production;
- for the repair of fixed assets;
- forthcoming costs for land reclamation and implementation of other environmental measures;
- for warranty repairs and warranty service.
The reservation of certain amounts is reflected in the credit of account 96 "Reserves for future expenses" in correspondence with the accounts of production costs and sales expenses.
The actual expenses for which the reserve was previously formed are debited to account 96 “Reserves for future expenses” in correspondence, in particular, with accounts: 70 “Settlements with personnel for wages” - for the amount of wages paid to employees during vacation and annual remuneration for years of service; 23 "Auxiliary production" - for the cost of repair of fixed assets carried out by a division of the organization, etc.
The correctness of the formation and use of amounts for a particular reserve is periodically (and at the end of the year mandatory) checked according to estimates, calculations, etc. and corrected if necessary.
Analytical accounting for account 96 "Reserves for future expenses" is carried out for individual reserves.
Account 96 of the accounting posting "Reserves for future expenses" corresponds with accounts:
| By debit | By loan |
|---|---|
23 "Auxiliary production" 28 "Marriage in production" 29 "Service industries and farms" 51 "Settlement accounts" 52 "Currency accounts" 69 "Calculations for social insurance and provision" 70 "Settlements with personnel for wages" 76 "Settlements with different debtors and creditors" 91 "Other income and expenses" 97 "Deferred expenses" 99 "Profit and Loss" | 08 "Investments in non-current assets" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 44 Selling costs 97 "Deferred expenses" |
Account 97 "Deferred expenses"
Account 97 "Deferred expenses" is intended to summarize information on expenses incurred in this reporting period, but related to future reporting periods. In particular, this account may reflect the costs associated with mining and preparatory work; preparatory work for production due to their seasonal nature; development of new production facilities, installations and units; land reclamation and implementation of other environmental measures; uneven repair of fixed assets during the year (when the organization does not create an appropriate reserve or fund), etc.
The expenses recorded on account 97 “Deferred expenses” are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”, etc.
Analytical accounting on account 97 "Expenses of future periods" is carried out by types of expenses.
Account 97 accounting posting "Deferred expenses" corresponds with accounts:
| By debit | By loan |
|---|---|
02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 10 "Materials" 16 "Deviation in the value of material assets" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 60 "Settlements with suppliers and contractors" 69 "Calculations for social insurance and security" 70 "Settlements with personnel for wages" 71 "Settlements with accountable persons" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 96 "Reserves for future expenses" | 08 "Investments in non-current assets" 10 "Materials" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 44 Selling costs 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 96 "Reserves for future expenses" 99 "Profit and Loss" |
- Deferred income
- Donations
- Future receipts of debts for shortfalls identified in previous years
- The difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables
Account 98 "Deferred income"
Account 98 “Deferred income” is intended to summarize information on income received (accrued) in the reporting period, but related to future reporting periods, as well as upcoming inflows of debts for shortages identified in the reporting period for previous years, and the differences between the amount, recoverable from the perpetrators, and the value of the valuables accepted for accounting upon detection of shortages and damage.
To account 98 "Deferred income" sub-accounts can be opened:
- 98-1 "Income received on account of future periods",
- 98-2 "Gratuitous receipts",
- 98-3 "Upcoming receipts of debts for shortages identified in previous years",
- 98-4 "The difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables", etc.
Sub-account 98-1 “Income received on account of future periods” takes into account the movement of income received in the reporting period, but related to future reporting periods: rent or rent, payment for public utilities, revenue from freight transportation, for the transportation of passengers on monthly and quarterly tickets, subscription fees for using communication facilities, etc.
On the credit of account 98 "Deferred income" in correspondence with the accounts of accounting for cash or settlements with debtors and creditors, the amounts of income relating to future reporting periods are reflected, and on the debit - the amounts of income transferred to the corresponding accounts upon the onset of the reporting period, to which these incomes are included.
Analytical accounting for sub-account 98-1 "Income received on account of future periods" is maintained for each type of income.
Sub-account 98-2 "Grant-free receipts" takes into account the value of assets received by the organization free of charge.
On the credit of account 98 "Deferred income" in correspondence with accounts 08 "Investments in non-current assets" and others is reflected market price assets received free of charge, and in correspondence with account 86 "Target financing" - the amount of budgetary funds directed by a commercial organization to finance expenses. The amounts recorded on account 98 "Deferred income" are debited from this account in the credit of account 91 "Other income and expenses":
- for fixed assets received free of charge - as depreciation is accrued;
- for other tangible assets received free of charge - as they are debited to the accounts of production costs (sales costs).
Analytical accounting for sub-account 98-2 "Gift-free receipts" is carried out for each free receipt of valuables.
On sub-account 98-3 “Upcoming debt receipts for shortages identified in previous years”, the movement of upcoming debt receipts for shortages identified in the reporting period for previous years is taken into account.
On the credit of account 98 “Deferred income”, in correspondence with account 94 “Deficiencies and losses from damage to valuables”, the amounts of shortages of valuables identified in previous reporting periods (before the reporting year), recognized by the guilty persons, or the amounts awarded for collection on them are reflected court. At the same time, account 94 “Shortages and losses from damage to valuables” is credited to these amounts in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Calculations for compensation of material damage”).
As the debt on shortages is repaid, account 73 “Settlements with personnel on other operations” is credited in correspondence with cash accounts, while simultaneously reflecting the amounts received on the credit of account 91 “Other income and expenses” (profits of previous years identified in the reporting year) and to the debit of account 98 "Deferred income".
On sub-account 98-4 “The difference between the amount to be recovered from the guilty persons and the cost of missing valuables”, the difference between the amount recovered from the guilty persons for the missing material and other valuables and the cost listed in the accounting of the organization is taken into account.
On the credit of account 98 “Deferred income”, in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”), the difference between the amount to be recovered from the guilty persons and the cost of missing values is reflected. As the debt accepted for accounting under account 73 “Settlements with personnel on other transactions” is repaid, the corresponding amounts of the difference are written off from account 98 “Deferred income” to the credit of account 91 “Other income and expenses”.
Account 98 accounting posting "Deferred income" corresponds with accounts:
Account 99 "Profit and loss"
Account 99 "Profit and Loss" is intended to summarize information on the formation of the final financial result of the organization's activities in the reporting year.
The final financial result (net profit or net loss) is made up of the financial result from ordinary activities, as well as other income and expenses. The debit of account 99 “Profits and losses” reflects losses (losses, expenses), and the credit - profits (income) of the organization. Comparison of debit and credit turnover for the reporting period shows the final financial result of the reporting period.
Account 99 “Profit and Loss” during the reporting year reflects:
- profit or loss from ordinary activities - in correspondence with account 90 "Sales";
- balance of other income and expenses for the reporting month - in correspondence with account 91 “Other income and expenses”;
- the amount of accrued contingent expense for income tax, permanent liabilities and payments for recalculations of this tax from actual profit, as well as the amount due tax sanctions- in correspondence with account 68 "Calculations on taxes and fees".
At the end of the reporting year, when compiling the annual financial statements, account 99 “Profit and Loss” is closed. At the same time, the final entry in December, the amount of net profit (loss) of the reporting year is written off from account 99 “Profits and losses” to the credit (debit) of account 84 “Retained earnings (uncovered loss)”.
The construction of analytical accounting for account 99 “Profit and Loss” should provide the formation of the data necessary for compiling a profit and loss statement. So recommends the chart of accounts 94n.
Account 99 accounting posting "Profit and Loss" corresponds with accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 03 "Profitable investments in material assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 16 "Deviation in the value of material assets" 19 "Value Added Tax on Acquired Values" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 28 "Marriage in production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 58 "Financial investments" 68 "Calculations for taxes and fees" 69 "Calculations for social insurance and security" 70 "Settlements with personnel for wages" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 97 "Deferred expenses" | 10 "Materials" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 60 "Settlements with suppliers and contractors" 73 "Settlements with personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 94 "Shortages and losses from damage to valuables" 96 "Reserves for future expenses" |
Off-balance sheet accounts
Off-balance sheet accounts in the new chart of accounts for 2014-2015 are designed to summarize information on the presence and movement of values temporarily in use or disposal of the organization (leased fixed assets, material assets in safekeeping, processing, etc.), conditional rights and obligations, as well as to control individual business transactions. Accounting for these objects is kept according to a simple system.
Account 001 "Leased fixed assets"
Account 001 "Rented fixed assets" is intended to summarize information on the availability and movement of fixed assets leased by the organization.
Leased fixed assets are recorded on account 001 "Leased fixed assets" in the assessment specified in the lease agreements.
Analytical accounting on account 001 "Leased fixed assets" is carried out by lessors, for each object of leased fixed assets (by inventory numbers of the lessor). Leased fixed assets located outside the Russian Federation are accounted for separately on account 001 Leased fixed assets.
Account 002 “Commodity and material assets accepted for responsible storage»
Account 002 "Inventory assets accepted for safekeeping" is intended to summarize information on the availability and movement of inventory items accepted for safekeeping.
Buying organizations record on account 002 “Inventory assets accepted for safekeeping” the values accepted for storage in the following cases:
- receipt from suppliers of inventory items for which the organization legal grounds refused to accept invoices for payment requests and their payment;
- receipt from suppliers of unpaid inventory items prohibited for spending under the terms of the contract until they are paid;
- acceptance of inventory items for safekeeping for other reasons.
Supplier organizations record on account 002 “Inventory assets accepted for safekeeping” inventory items paid for by buyers, which are left in safekeeping, issued with safe receipts, but not exported for reasons beyond the control of organizations. Inventory assets are recorded on account 002 “Inventory assets accepted for safekeeping” at the prices specified in acceptance certificates or in invoices for payment requests.
Analytical accounting on account 002 "Commodity and material assets accepted for safekeeping" is carried out by organization-owners, by types, varieties and places of storage.
Account 003 "Materials accepted for processing"
Account 003 “Materials accepted for processing” is intended to summarize information on the availability and movement of raw materials and materials of the customer accepted for processing (tolling raw materials) that are not paid by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on the accounts of production costs, reflecting the costs associated with this (with the exception of the cost of raw materials and materials of the customer). The customer's raw materials and materials accepted for processing are recorded on account 003 "Materials accepted for processing" at the prices stipulated in the contracts.
Analytical accounting on account 003 "Materials accepted for processing" is carried out by customers, types, grades of raw materials and materials and their locations.
Account 004 "Goods accepted for commission"
Account 004 "Goods accepted for commission" is designed to summarize information on the availability and movement of goods accepted for commission in accordance with the contract. This account is used by commission organizations.
Goods accepted for commission are recorded on account 004 “Goods accepted for commission” at the prices specified in the acceptance certificates. Analytical accounting on account 004 "Goods accepted for commission" is carried out by types of goods and organizations (persons) - consignors.
Account 005 "Equipment accepted for installation"
Account 005 "Equipment accepted for installation" is intended to summarize information on the availability and movement of all types of equipment received by the organization from the customer for installation. This account is used by contracting organizations.
The equipment is recorded on account 005 "Equipment accepted for installation" at the prices indicated by the customer in the accompanying documents.
Analytical accounting on account 005 "Equipment accepted for installation" is carried out according to individual objects or aggregates.
Account 006 "Forms strict accountability»
Account 006 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms that are stored and issued under the report - receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc. .
Forms of strict reporting are accounted for on account 006 "Forms of strict reporting" in the conditional assessment.
Analytical accounting on account 006 “Strict reporting forms” is kept for each type of strict reporting forms and their storage locations.
Account 007 “Debt of insolvent debtors written off at a loss”
Account 007 "Debt written off at a loss of insolvent debtors" is intended to summarize information on the state of receivables written off at a loss due to the insolvency of debtors. This debt should be taken into account off the balance sheet within five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtors.
Accounts 50 “Cashier”, 51 “Settlement accounts” or 52 “Currency accounts” are debited for the amounts received in order to collect debts previously written off at a loss in correspondence with account 91 “Other income and expenses”. At the same time, off-balance sheet account 007 “Debt of insolvent debtors written off at a loss” is credited for the indicated amounts.
Analytical accounting on account 007 “Debt of insolvent debtors written off at a loss” is kept for each debtor whose debt is written off at a loss, and for each debt written off at a loss.
Account 008 “Securities for obligations and payments received”
Account 008 "Securities for obligations and payments received" is intended to summarize information on the availability and movement of received guarantees to secure the fulfillment of obligations and payments, as well as collateral received for goods transferred to other organizations (persons).
If the guarantee does not specify the amount, then for accounting it is determined based on the terms of the contract.
The amounts of collateral recorded on account 008 “Securities for obligations and payments received” are written off as the debt is repaid.
Analytical accounting on account 008 “Securities for obligations and payments received” is kept for each received security.
Account 009 “Securities for obligations and payments issued”
Account 009 “Securities for obligations and payments issued” is intended to summarize information on the availability and movement of issued guarantees to secure the fulfillment of obligations and payments. If the guarantee does not specify the amount, then for accounting it is determined based on the terms of the contract.
The amounts of collateral recorded on account 009 “Securities for obligations and payments issued” are written off as the debt is repaid.
Analytical accounting on account 009 “Securities for obligations and payments issued” is kept for each issued security.
Account 010 "Depreciation of fixed assets"
Account 010 "Depreciation of fixed assets" is intended to summarize information on the movement of depreciation amounts for objects housing stock, objects of external improvement and other similar objects (forestry, road management, specialized structures for navigation, etc.), as well as from non-profit organizations for fixed assets. Depreciation on the specified objects is made at the end of the year according to the established norms of depreciation.
When certain objects are retired (including sale, gratuitous transfer, etc.), the depreciation amount for them is written off from account 010 “Depreciation of fixed assets”.
Analytical accounting on account 010 "Depreciation of fixed assets" is carried out for each object.
Account 011 "Fixed assets leased out"
Account 011 "Fixed assets leased out" is intended to summarize information on the availability and movement of leased fixed assets, if, under the terms of the lease agreement, the property must be accounted for on the balance sheet of the lessee (tenant).
Leased fixed assets are recorded on account 011 "Fixed assets leased" in the assessment specified in the lease agreements.
Analytical accounting on account 011 "Fixed assets leased out" is carried out by tenants, for each item of fixed assets leased out. Leased fixed assets located outside the Russian Federation are recorded on account 011 “Fixed and leased assets” separately.
Accounting- this is an ordered system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.
Accounting in accordance with the law on accounting can be conducted: by the chief accountant accepted by the enterprise for employment contract, CEO in the absence of an accountant, an accountant who is not the main one, or a third-party organization (accounting support).
Accounting objects
The objects of accounting are the property of the organization, their obligations and business operations carried out by organizations in the course of their activities.
The main tasks of accounting
The main task of accounting is the formation of complete and reliable information ( financial statements) on the activities of the organization and its property status, which is necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements, on the basis of which it becomes possible:
prevention of negative results economic activity organizations;
identification of on-farm collateral reserves financial stability organizations;
control of compliance with the law in the implementation of economic operations by the organization;
control of expediency of economic operations;
control over the availability and movement of property and liabilities;
control over the use of material, labor and financial resources;
control of compliance of activities with approved norms, standards and estimates.
Basic elements of the accounting method
Accounting tasks are solved by using various ways and techniques, the totality of which is called the accounting method, which includes the following main elements:
Documentation - a written certificate of a completed business transaction, giving legal force accounting data;
Evaluation - a way of expressing funds and their sources in monetary terms;
Accounting: details for an accountant
- Accounting policy for accounting purposes: what to consider in 2020?
Requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry ... requirements established by the legislation of the Russian Federation on accounting, federal and (or) ... the right to choose individual elements of accounting state aid, must be reflected ... are taken into account according to the rules of other accounting standards. Identification of lease accounting objects ... provides the right to select individual elements of state aid accounting, respectively, you need ...
- Accounting policy of healthcare facilities - 2020: organization of accounting
Should be based on federal accounting standards "Stocks", "Reserves", " Long-term contracts"," Non-produced ... should be based on federal accounting standards "Inventories", "Reserves", "Long-term contracts", "Non-produced ... in transit, are reflected in accounting in the assessment provided for government contract... normative legal acts governing accounting and preparation of accounting (financial) statements ...
- Accounting for the purchase of real estate under an agreement on the assignment of rights to claims of equity participation in construction
hire)? How to take into account in the accounting of the organization ( general system taxation) apartment... .2012 N 12AP-7339/12). Accounting Acquired rights of a construction participant (rights ... .1.8 "Regulations on accounting long term investment"(letter from the Ministry of Finance ... acts of acceptance and transfer of apartments, disposal must be reflected in the accounting of the organization .... Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved ...
- Accounting registers in the form of electronic documents
Are presented for filling? If accounting registers (primary accounting documents) are formed ... 11 Instructions No. 157n accounting registers are compiled according to unified forms, ... (consolidated) accounting documents, accounting registers are compiled in the form of an electronic document ... within the framework of the workflow with the frequency of formation of registers accounting (transaction logs) on ... are reflected in the electronic accounting register by persons responsible for maintaining ...
- Documents and workflow in accounting: FSBU project
accounting documents; signing and correcting accounting documents; storage of accounting documents; accounting documents. Application ... FSBU “Documents and workflow in accounting ... records on accounting accounts. Storage of accounting documents The procedure for storing accounting documents is regulated by the article ...
- Changes in the law on accounting
Responsible for accounting. If accounting is transferred to another person (... accounting establishes the minimum necessary requirements for accounting, as well as acceptable methods of accounting ... and industry accounting standards, the rules for maintaining accounting and compiling accounting ... cases when accounting and storage of accounting documents are not organized by the head ...
- Accounting for rental objects in institutions since 2018
The accounting records of leased objects are carried out in accordance with federal standard accounting for ... changing their cost estimates in accounting, in case of early termination of contracts for use ... non-financial assets as an independent object of accounting, and depreciation accrued on this ... contract - 360,000 rubles. In accounting in the interreporting period as of ..., institutions will be able to reflect innovations in accounting only after they enter into ...
- Capital construction on its own: reflection in accounting
Construction. How is construction reflected in accounting? Organization... construction. How is construction reflected in accounting? Before... -3515/08-C2). Accounting When accounting for transactions related to ... in particular, the Regulations on Accounting for Long-Term Investments, approved by a letter from the Ministry of Finance ... regulatory documents regulating the accounting procedure. So, according to paragraph 3 ...
- Is it possible to conclude an agreement with an organization on accounting, transferring the right to sign documents to it?
Justification of the conclusion: Accounting and storage of accounting documents are organized by the head of the economic entity ... between the representative and the represented). Accounting is the formation of documented systematized information ... under an accounting agreement, they are limited to the accounting objects indicated above. Drafting ... to accounting registers. Accounting reporting In organizations where accounting is maintained on ...
- Responsibility for violations by officials of institutions of requirements for accounting, preparation and presentation of financial statements
Accounting and (or) primary accounting documents; registration in the accounting registers of an imaginary accounting object ... a sham accounting object; maintenance of budgetary (accounting) accounts outside the applicable accounting registers; lack of primary ... accounting documents, and (or) accounting registers ...
- Reflections in accounting of transactions related to car repair by a third party
Organization? What is the procedure for reflecting in the accounting of the organization of operations associated with ... costs. According to the Chart of Accounts for accounting of financial and economic activities of organizations and ... assets to be reflected in accounting as part of inventories ... other provisions (standards) for accounting. Changing the initial cost of fixed assets ... with the material: - Encyclopedia of solutions. Accounting for the cost of repairing fixed assets ...
- About accounting standards "Accounting policies" and "Events after the reporting date"
They completely duplicate the provisions of the Law on Accounting and Instruction No. 157n, that is ... when the legislation of the Russian Federation on accounting changes, the provisions of federal and (or) industry ...
- Renting Cows: Accounting
In relation to a particular accounting object, a method of accounting is selected from the methods ... established by the legislation of the Russian Federation on accounting, federal and (or) ... Methodological recommendations "On accounting for fixed assets in agricultural organizations ... On approval of the Chart of Accounts accounting of financial and economic activities of enterprises ... with methodological recommendations accounting for production costs and...
- Changes in the accounting of public sector organizations from 07/26/2019
... No. 402-FZ accounting and storage of accounting documents are organized by the head of the economic entity ... control. Accounting regulation. In the list of documents in the field of accounting regulation, established by Art. ... public finance accounting standards; sectoral public finance accounting standards. Federal Accounting Standards for Government...
- The procedure for reflecting regrading in accounting, identified as a result of the inventory
What is the procedure for reflecting regrading in accounting, identified as a result of an inventory ... What is the procedure for reflecting regrading in accounting, identified as a result of an inventory? ... . 32 Guidelines for accounting of inventories, approved ... property and accounting data are reflected in the accounting accounts in next order... on the application of the Chart of Accounts for the financial and economic activities of organizations, ...
And business operations carried out by organizations in the course of their activities.
Accounting in accordance with the law on accounting can be carried out:
- chief accountant hired by the enterprise under an employment contract;
- CEO in the absence of an accountant;
- an accountant who is not the chief;
- third-party organization (accounting support).
The main task of accounting is the formation of complete and reliable information (accounting reports) about the activities of the organization and its property status, on the basis of which it becomes possible:
- prevention of negative results of economic activities of the organization;
- identification of on-farm reserves to ensure the financial stability of the organization;
- control of compliance with the law in the implementation of economic operations by the organization;
- control of expediency of economic operations;
- control over the availability and movement of property and liabilities;
- control over the use of material, labor and financial resources;
- control of compliance of activities with approved norms, standards and estimates.
Internal users of financial statements - managers, founders, participants and owners of the organization's property.
External users of financial statements - investors, creditors, the state.
Accounting is closely related to tax and management accounting.
Encyclopedic YouTube
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✪ Accounting. Lecture 1. The principle of double entry. Assets and liabilities.
✪ Accounting plain language. Lesson 1. Part 1
✪ Accounting for beginners. Lesson #1
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✪ Accounting. Lecture 2. Meaning accounting entries and logic of their interaction.
Subtitles
Story
Antiquity
The beginnings of accounting were practiced in all civilizations of the irrigation type. The first known examples of this kind are clay tablets from the period of the Babylonian kingdom. The same type of primitive accounting includes, for example, quipu - the system of nodular writing of the Incas. Accounting was carried out already at the beginning of the Middle Ages, namely: 476. The traditions of Roman accounting continued to be preserved. The concept of Roman law and the emergence of commercial (economic) law contributed to the growth of accuracy and legal validity of accounts.
Simple bookkeeping assumed the accounting of property, including cash, and income and expenses became required for the accountant. All property accounts were kept according to the debit-credit principle, but the accounts of own funds were not yet included in the information accounting system.
new time
Accounting method
Accounting method - the totality of all the techniques and methods by which the movement and condition are reflected in accounting household funds and their sources, includes the following main elements:
- documentation
- grade
- preparation of balance sheet and reporting. Documentation is a reflection of business transactions in certain media - on paper forms or technical media (magnetic tapes, magnetic disks, punched tapes, diskettes); this is a written evidence of the existence of a business transaction that provides legal force to accounting data.
Subjects of accounting
Accounting can be kept:
- accounting, which is part of the enterprise;
- the head of the organization;
Accounting principles
The principles of accounting are the basic, initial, basic provisions of accounting as a science that predetermine all subsequent statements arising from them. The main accounting principles are as follows:
- The principle of autonomy assumes that this or that organization exists as a single independent legal entity; its property is strictly separated from the property of its co-owners, employees and other organizations. Accounting data represent a single system that meets the objectives of property management, liabilities and business transactions carried out by the organization in the course of its functioning. Accounting elements that do not affect business processes are removed from the accounting system as redundant. The accounting and balance sheet reflects only property that is recognized as the property of this particular organization.
- Double entry principle- double continuous reflection of economic phenomena, facts and operations, predetermined by the use of double entry on accounts, that is, simultaneously and for the same amount on the debit of one account and the credit of another accounting account.
- Operating Organization Principle assumes that the organization functions normally and will maintain its market position in the foreseeable future, repaying obligations to suppliers and consumers and other partners in the prescribed manner. This principle makes it necessary to link the assets of the organization with its future profit, which can be obtained with the help of these assets. This principle is of particular importance when assessing the property and liabilities of the organization.
- The principle of objectivity consists in the fact that all business transactions must be reflected in accounting, be registered throughout all stages of accounting, confirmed by supporting documents on the basis of which accounting is maintained.
- Prudence principle involves a certain degree of care in the process of forming the judgments required in calculations made under conditions of uncertainty, to avoid overstating assets or income, and understating liabilities or expenses. The exercise of the prudence principle prevents hidden reserves and excess inventories, knowingly understating assets or income, or deliberately overstating a liability or expenses. Neglect of this principle will lead to the fact that the financial statements will no longer be neutral and, therefore, will lose reliability.
- accrual principle- all transactions are recorded as they occur, and not at the time of payment, and refer to the reporting period when the transaction was made. This principle can be conditionally divided into:
- principle of income (revenue) registration- income is reflected in the period when it is received, and not when payment is made. In Russia, the moment of sale of products is determined by shipment and payment. International standards allow fixing the sale of shipment, delivery, receipt of money by the seller or agent;
- conformity principle- the income of the reporting period must be correlated with the expenses due to which these incomes were received. Of course, expenses (income) related to the corresponding income (expenses) recognized in another reporting period are counted separately.
- Principle of Periodicity is aimed at regular, periodically recurring balance sheet generalization - drawing up a balance sheet and reporting for the year, half year, quarter, month. This principle ensures the comparability of reporting data, allows after the expiration of certain periods time to calculate financial results.
- Principle of confidentiality. The content of internal accounting information is a trade secret of the organization, for disclosure and damage to its interests, responsibility is provided for by law.
- The principle of monetary measurement, that is, the quantitative measurement and calculation of the facts of economic activity and production processes; the unit of measure is the country's currency.
- The principle of succession implies a reasonable adherence to national traditions, achievements of domestic science and practice.
Protective function of accounting
The protective function of accounting is understood as ensuring the protection of the property interests of participants economic activity, namely:
- owners (participants, shareholders) of the enterprise;
- employees of the enterprise;
- states.
There are two components of the protective function of accounting:
- preventive (preventive);
- protective (trace-forming).
Warning (preventive) function is aimed at making it difficult for a person to commit violations by exercising current control. That is, the accounting system itself is built in such a way that all actions of persons involved in the implementation of business operations are as transparent as possible; known to a large circle of people; subject to immediate control; related to the actions of others.
Protective (trace-forming) function triggered after a violation occurs. It is provided by the ability of the accounting system to adequately reflect the facts of destructive deviations in economic activity against the will of intruders. That is, despite the efforts of persons interested in hiding information about the violations committed, with well-organized accounting in accounting documents there are traces that allow such facts to be revealed.
The protective function is implemented through the system of subsequent financial control:
Accounting in banks
Legal regulation of accounting in the Russian Federation
Currently, in accordance with the resolutions of the Government of the Russian Federation, there is an approximation of national accounting rules to international standards financial reporting(IFRS).
Accountant profession
In order to master the profession of an accountant, it is necessary to know the theory of accounting - the theoretical, methodological and practical foundations of its organization.
Of greater importance is the understanding of the functions of accounting - control, information and analytical. Success in the accounting profession also requires mastery of accounting techniques.
Notes
see also
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