All accounts of sources for accounting sources - passive accounts. Classification of property on the sources of education and intended purpose of the active account structure

With the economic activity of the enterprise use various economic resources. These are the assets of the economic entity, and they are reflected in accounting by value evaluation. Under assets The economic benefits are understood that they own and which control the organization, they represent part of the resources that bring economic benefits.

Assets bring economic benefits if they meet the following basic requirements:

    used in economic processes apart or together with other types of assets;

    exchange for other assets;

    can be used to repay obligations;

    belong in a certain amount of owners of the business entity.

Accounting and control of resource movement is carried out in the stages of their circle. The composition of the assets is very diverse. For accounting and analysis purposes, they can be grouped by a number of signs: by type, locations in terms of use in the production process and sources of formation.

According to the sources of education, intended purpose The property can be divided into two groups:

Ready work on a similar topic

I. Own money, which includes:

    Authorized capital - formed when creating an enterprise from the funds of the founders. It represents a company registered in the Charter of its own capital, contributed by the founders in the form of cash or other property in the organization of the enterprise:

    • for limited liability companies - in the amount of the shares of founders identified by the constituent documents;

      for joint stock companies - the cumulative nominal value of shares of all kinds;

      for state and municipal unitary enterprises - The amount of property enshrined by the owner of this property for the enterprise.

    During the activity, the company may have a current change in capital. He gets a concept extra capital.

    Own stocks - This one part of the shares bought by the Society itself for various purposes (resale, cancellation).

    Reserve capital - There are contributions from retained earnings, the main purpose is to repay losses during the reporting year, bonds are extinguished from it.

    Of great importance is the creation and use reserve funds. Profit reservation is necessary to replenish the authorized capital, payment of dividends in the absence or insufficiency of profits of the reporting year. The formation of reserve capital makes it possible despite low profits yet to produce dividends within the established limits, without resorting to this borrowed funds.

    Extra capital - Enters the process of increasing the value of non-current assets, during the revaluation, is calculated as the difference in the sale price and the nominal value of shares in the formation of authorized capital.

    Undestributed profits (Uncovered loss).

    Special-purpose financing : Appointment of these funds - for some events; The receipt of funds comes from the budget of different levels, individuals, organizations.

    Profit and losses - Financial results of the enterprise for the reporting period. Forms from the results of all activities.

II. Attracted funds consisting of

    Calculations for short-term loans and loans - loans and loans with a period of no more than 12 months.

    Calculations on long-term loans and loans - loans and loans received by the enterprise with a period of more than 12 months.

    Bank loans. In the course of industrial activities, the company may experience a lack of funds, especially for the implementation of some major events. A temporary lack of funds The company covers at the expense of bank loans that the Bank provides for a certain percentage depending on the nature of the loan, its urgency and commercial reliability of the borrower. Bank loans are important to cover the difference in the missing activities of enterprises, since they contribute to an increase in enterprises' products, an increase in the volume of implementation and services. Bank loan is issued by banks in the form of cash loans that are used to expand production and as a source of payment funds for current activities on urgency conditions, payability, repayment, security. A reserve fund is being created in accordance with the legislation, as well as in accordance with the constituent documents of the enterprise. Its main purpose is the coverage of unforeseen losses and losses possible in the future. The source of the formation - deductions from profits in the size provided for by the Charter or constituent documents of the enterprise.

    Accounts payable - the debt of its own enterprise in front of outside enterprises or by third-party persons.

    Creditors The counterparties will be called, in front of which the company has debt. The emergence of debt occurs if the goods come earlier than the payment for this product is made.

    Obligations Considered:

    • debt to the budget;

      debt to staff;

      debt in social insurance funds.

    Debts before the budget and extrabudgetary funds occur due to the difference in the education of debt and its repayment. The same situation is the debts on wages.

Accounting accounts and their structure. The relationship between accounts and balance

In the balance sheet of the company, summarized data on accounting objects for a specific date are given, the balance of the Balance is influenced by many economic operations.

These changes that occur in the balance sheet under the influence of business operations are more convenient to reflect on accounting accounts.

Accounting accounts - This is the method of the current, interconnected reflection and grouping of property in composition and placement and on sources of its education, as well as economic operations for qualitatively homogeneous signs expressed in monetary, natural and labor meters.

A separate account opens on each type of business accounts and sources of their education.

Schematically, the account is a table of a double-sided form: left - debit, right - credit.

The rest of the property or sources of their education is called balance (SK - Balance Final, SH - Balance Primary).

An increase in the accounts is written in the other side where the library is initial, and the decrease in the opposite direction.

The amount of operations for the reporting period is called turnover (without initial balance).

The account may have two turns: debit and credit.

Accounting accounts are opened on the basis of an accounting balance.

All accounts for the organization of the organization - accounts are active.

The structure of the active account:



The remainder at the beginning of the month can be only debit; The turnover on the flow rate means the receipt of funds, the turnover of the loan is their use.

Active accounts include accounts: 01 ("Fixed assets"), 04 ("Intangible assets"), 10 ("Materials"), 50 ("Cashier"), etc.

All accounts of sources for accounting sources - passive accounts.

Passive account structure:



The remainder at the beginning is always reflected on the loan, the turnover on the loan means an increase in sources, the turnover on the flow rate is reduced.

Passive accounts include: 80 ("authorized capital"), 82 ("Reserve capital"), 66 ("Calculations on short-term loans and loans"), 60 ("Calculations with suppliers"), etc.

3. There are active passive accountsthat combine signs of active and passive accounts. In these accounts, the residue may be debit, and credit. For example, the account "Calculations with different debtors and creditors" may have two residues: debit - shows the amount of receivables and is reflected in the assets of the balance sheet, the loan - the amount of payables and is reflected in the passive.

They are two species:

With one-sided balance (for example: the account "profits and losses");

With double-sided (deployed) balance (for example: "Calculations with different debtors and creditors" account).

Between the balance and accounts there is a close relationship:

· Each balance sheet corresponds to the account;

· Accounts are divided into active and passive, similar to the balance sheets;

· The remains of property and sources of its education are shown in the accounts on the same side as in the balance sheet;

· The amount of balances on all active accounts is equal to the result of the asset, and for all passive accounts - the result of the liability;

· Accounting balance is compiled based on accounting accounts data, and accounts are opened on the basis of an accounting balance.

2. Double recording: its essence and value. Correspondence bills. Accounting wiring and their types.

All economic operations are reflected in accounting accounts by the method of dual recording.

Double recording - This is a way to reflect each operation in the debit of one and the loan of other interconnected accounts in the same amount.

Double record in the process of committing a business operation reflects a dual change in the composition of the funds and sources of their education, in the debit of some and the loan of other interconnected accounts in the same amount.

Double record gives accounting system in nature, ensures the relationship between accounts, allows you to obtain information on the movement of property and sources of its education, contributes to the control of the movement of property and sources of its education, shows where it came from, and what goals was sent, allows you to check the economic The content of the economic operation and the legality of its implementation.

Double record ensures identification of errors in accounts, each operation is reflected in the debit and credit of various accounts in the same amount, from here , The amount of revolutions on all debit accounts should be equal to the amount of revolutions for all loan accounts.

Interconnection of honey accounts arising due to the double record of economic operations is called correspondence of accounts.

Accounts between which such a relationship arose called corresponding.

Recording operations in accounts is called accounting wiring.

Accounting wiring is two types:

- simple - These are accounting wirings in which only two bills correspond to: one by debit, the other - on the loan.

D50 K51 - transfer funds to the cashier.

- sophisticated - These are such accounting wirings on the debit account corresponds to several credit accounts, or vice versa.

D10 K60 - Purchased materials from suppliers,

D19 K60 - reflected VAT on acquired values

Create accounting wiring means on which direction what accounts to write down the amount of the operation.

3. Synthetic and analytical accounting accounts

In accounting, three types of accounts are used to obtain different information: synthetic, analytical and subaccounts.

1. Synthetic- These are accounts that contain generalized indicators about the property, commitments and operations of the organization, on economically homogeneous groups expressed in monetary terms.

Synthetic accounts include accounts: 01 "Fixed assets", 04 "Material assets", 10 ("Materials", 50 "Cashier", 51 "Current account", 80 "authorized capital", etc.

2. Analytical- These are accounts that detail the content of synthetic accounts, reflecting data on certain types of property, commitments and operations expressed in monetary, natural and labor meters.

Analytical accounts include accounts, for example, 41 "goods", on this account it is necessary to know not only the total number of goods, but also the specific availability and location of each specific type of product or group of goods, or 60 "Calculations with suppliers and contractors", on this The account you need to know not only overall debt, but also specifically for each supplier a separate amount of debt.

3. Subaccount(second-order synthetic accounts) are intended for an additional grouping of analytical accounts, within a given synthetic account. Accounting on subaccounts is conducted in natural and cash gauges. Subaccounts open to all accounts. And only in relation to those that are represented by a significant nomenclature of the objects taken into account.

In the theory and methodology of accounting, the accounting accounts system belongs to a special role, since with their application the problem of the dual reflection of information, accumulation and generalization is implemented. An account record is performed using a double recording method.

Accounting account - This is a method of grouping, current control and reflection of economic operations, which are performed with property, sources of its formation, economic processes. The account is also a drive of information that is then summarized and used to compile various summary reporting indicators.

Externally, the account is a table consisting of two parts. At the beginning of the table, the name of the account is given - the name of the accounting object: "Materials", "authorized capital", "Basic production", etc.

Account diagram has the following form.

Account (account name)

The accounts reflect economic operations in both quantitative and value terms.

The left part of the invoice is called Debit (abbreviated D-T), right part - loan (Abbreviated K-T). Consequently, the "debit" and "loan" of the account correspond to its parties.

To refer to balances in accounting accounts, use the term balance (account balance). Usually, the balance on the start of the operation (at the beginning of the reporting period) is denoted as CH, and the residue at the end of the operation (at the end of the reporting period) is the SC.

Types of accounting accounts

All accounting accounts are divided into active and passive, based on this there are two schemes of records on accounts.

Active - These accounting accounts that take into account various types of property, their presence, composition, movement. Saldo active accounts are only debit.

Passive - These accounts accounts, which take into account the sources of property formation, their presence, composition, movement, and obligations. On passive accounts, the remnants are only credit.

Scheme of records on the active account has the following form.

Active Account (Name of the accounting object)

The passive account diagram has the following form. Passive account (name of the accounting object)

Reducing the balance occurring as a result of economic operations

CH - the remainder at the beginning of the operation

An increase in the residue that happens as a result of economic operations

Turnover on the debit of the account (the sum of all economic operations for the period)

Turnover on credit account (the sum of all economic operations)

SC - the remainder at the end of the period SC \u003d CH + OK - one

Basic accounting accounts - These are accounts that are used to control the presence and movement of the property of the enterprise in composition, placement and sources of its education. There are basic active, basic passive and basic activist accounts.

Basic active bills - These are accounting accounts that are used to control and account for fixed assets, intangible assets, material and cash, as well as settlements with debtors.

Basic passive bills - These are accounting accounts that are applied to account for capital changes, funds received, loans, loans, loans, enterprises and settlement obligations.

Basic Active Passive Accounts - These are accounting accounts that are intended to account for settlements with third-party persons. These accounts are recorded at the same time with debtors and creditors.

Regulating account - This account for accounting, designed to clarify and regulate the assessment of individual objects of property and its sources taken into account on the main account. Independent values \u200b\u200bregulating accounts do not have and apply only with the main account. According to the method of clarifying the assessment, contradictional, additional and contraloy-additional accounts are distinguished.

Contamity - This is an account that reduces the remainder of the property in the main account for the amount of its balance. Distinguish contractual and counter-quality accounts.

Contractive account - This is an account that is used to clarify the balance of the main active account. The contractual account reduces the balance of the main active account for the amount of its balance.

Controlly account - This is an account designed to clarify the amounts of sources of property taken into account on the passive account. The residue according to the counter-quality account reduces the source size of the main account.

Additional bills - These are regulatory accounts, which, in the amount of their balance complement the balance on the main accounts. There are active and passive additional accounts.

Additional active account - This is a regulating account, which in the amount of its balance complements the balance of the main active account.

Additional passive account - This is a regulating account, which in the amount of its balance complements the balance of the main passive account.

- These are regulatory accounts that can increase and reduce the assessment of objects reflected on the main accounts.

If on the main wiring account is made by the additional record method, then the contraloance-additional account acts as an additional regulatory account.

If the main wiring account is made by the red string method, the contraloance-additional account acts as a contractual account.

Budget-distribution account - This is a distribution account intended for the separation of expenses between certain reporting periods. With the help of these accounts, fluctuations in the cost of production in the reporting periods are eliminated. There are active and passive budget and distribution accounts.

Calculation bills - These accounts accounting accounts intended to calculate the cost of issued products, work performed or services rendered in the reporting period. The debit of calculating accounts reflects the cost of production, on the loan - write off the actual cost of released products.

Operational and effective account - This is an account that takes into account costs and income on operations related to the sale of products, work, the provision of services, the disposal of fixed assets, materials, intangible assets and securities.

Accounting Accounting Account - This is an account that performs a test function in the formation of individual spending and the estimated estimated on them, as well as used for the reasonable distribution of costs between certain types of work to complete their actual costs. There are collectively distributive and budget-distribution accounts.

Collectively distribution account - This is a distribution account used to account for the costs, which at the time of their commission it is impossible to directly attribute to a certain or implemented product. At the end of the month, these costs are attributed to a specific type of product in accordance with accounting policies.

The comparing account of accounting is an account designed to calculate the financial result of individual business processes and enterprises in general. On these accounts, the same accounting object is reflected in two different estimates: in one - on the debit, and in the other - on the credit of the account. There are operating and efficient and financial and efficient comparison accounts.

Financial and efficiency - This is an account, on the loan of which is reflected in the sale of various objects of property and other operations, and the debit is losses and other expenses.

Wash balances Designed to summarize information on the presence and movement of values \u200b\u200btemporarily located in the use or disposal of the organization (leased fixed assets, material values \u200b\u200bin responsible storage, in recycling, etc.), conditional rights and obligations, as well as for controlling individual economic operations . Accounting of these objects is conducted on a simple system.

Classification of accounting accounts

To carry out appropriate economic groups of economic operations and obtaining the necessary indicators for control, analysis of financial and economic activities and making management decisions, the economically correctly built accounting accounting system, clearly defined economic content and the uniform reflection of economic operations on them are important. In this regard, all accounting accounts are classified (group) on economic content and structure and appointment.

Classification of accounting accounts for Economic content Based on the grouping of accounting objects, i.e. The economic content of the information taken into account in the account indicates that object, to reflect which this account is intended. Accordingly, accounts for accounting accounts:

Such a classification of accounts for economic content with division into accounts, taking into account the property, indicating the scope of its location, the account of sources of formation of property and accounts of economic processes and results, allows you to allocate all the necessary accounts for accounting, establish unity and differences in the methodology of reflecting information and receipt Required indicators for monitoring the expenditure of funds, the safety of property, the implementation of the production and economic and financial activities of the Organization.

Classification of accounts on purpose and structure Accounting does not associate accounts with specific economic indicators that are reflected in accounts. This grouping shows the features of building and appointing accounts in the accounting information system. A grouping of accounting accounts for the purpose and structure indicates general features characteristic of the structure of individual accounts, on how to obtain revolot and balance in them. When classifying invoices for the purpose and structure, the method of accounting for property, sources of its formation and economic processes are used. Accounting accounts for appointment and structure are divided into five groups: the main accounts, regulatory accounts, operating accounts, financial and resulting accounts, off-balance accounts.

Basic There are accounts through which they carry out accounting and control over the presence and movement of property owned by the enterprise and sources of its education. The main accounts are divided into inventory (material), stock (capital), accounting accounts.

Inventory (material) accounts Apply to accounting for the presence and movement by type of property of material values \u200b\u200band cash. These include sch. "Fixed assets", "Materials", "Finished products", "Cassa", "Settlement accounts" and others. All
Inventory accounts are active. The debit of these accounts reflects the availability and admission, and on the loan - the disposal of accounting objects. The balance on these accounts is always debit.

Stock invoices Apply to accounting for their own sources of property. These include sch. "Authorized capital", "Reserve capital", "additional capital" and others. All stock accounts are passive. The loan reflects the formation and subsequent increase in equity, and the debit is a decrease in the process of capital use. The balance of these accounts is only credit.

Account account accounts Designed to take into account the estimated relationships of this organization with suppliers, buyers, credit institutions, financial authorities, employees of the enterprise, by different debtors and creditors. Account account accounts may be active (sch. 73 "Calculations with staff for other operations", etc.), passive (sch. 66 "Calculations on short-term loans and loans", sch. 70 "Calculations with wage personnel" and Dr.), active-passive (sch. 60 "Calculations with suppliers and contractors", sch. 76 "Calculations with different debtors and creditors", etc.).

Regulatory accounts Designed to clarify (regulating) the assessment of objects taken into account on the main accounts. Regulatory accounts are divided into additional, contrast, contraloy-additional.

Additional regulatory accounts Call accounts if the validation of the valid value of the objects taken into account on the main active and passive accounts is carried out by adding the amount of the regulatory account to their accounting price. Additional regulatory accounts are active in accordance with the structure of the active account, and passive - passive accounts.

Contracting regulatory accounts Designed to determine the valid value of the cost of an adjustable object, taken into account on the main active or passive account, by subtracting the amount of the regulatory account of the regulatory account from the credentials of the main account object. Contracting accounts are contractual (passive) and counter-grade (active). Contractive regulatory accounts are applied to regulate indicators of active main accounts. These include sch. 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets", 63 "reserves for doubtful debts" and others. The structure of these accounts corresponds to a passive account. For example, to determine the residual value of fixed assets, it is necessary to subtract out of the passage of the account balance. 01 "Fixed assets" the amount of accumulated depreciation in the account. 02, etc.

Control-quality (active) accounts are used to regulate indicators of basic passive accounts. These, for example, can be attributed to the account. 19 "Value Added Tax on Acquired Values", which is regulating with respect to sch. 68 "Calculations for taxes and fees" in terms of accounting of VAT. those. Reducing the amount to be contributed to the budget. This regulatory account is used to reflect the accounting amount of VAT paid to suppliers, but not yet adopted to test for calculations with the budget. The structure of this account 19 corresponds to an active account.

Contracting-additional accounts Combine signs of contrast and additional accounts. An example of such accounts can be the sch. 16 "Deviation in the value of material values". Deviation is the difference in the cost of acquired material values \u200b\u200bcalculated in the actual cost of acquisition and tax prices. Deviations of actual costs from credentials can be positive (overrun) or negative (savings). Positive deviations (overrun) are added to the value of the taught material values, and negative (savings) are subtracted from the credentials of material values \u200b\u200bto determine the actual cost. This account is active - passive, i.e. The overrun is reflected in the debit of the account, and the savings on the loan.

Operating accounts Designed for accounting and control of economic processes and are divided into distribution, calculating, comparing.

Distribution bills Designed to control some expenses in the process of circulation of funds and ensuring the correctness of their distribution between different accounting objects. Distribution accounts are divided into collectively distribution and fiscal.

TO collectively distribution accounts The accounts intended to collect expenditures on a particular economic process in order to further assign them to appoint appropriate accounts that take into account all costs for this process. These accounts give the necessary information to control the execution of estimates. Such accounts are sch. 25 "Observational Expenditures", 26 "General Expenditures", 44 "Sale Expenditures", etc. All these accounts are active, the debit of expenses are collected, and on the loan - are written off on appropriate accounts, for example. 20, sch. 90. Self-distribution accounts at the end of the month do not have and are not shown in balance. The belonging of these accounts to active is determined by their initial record of the debit of the account.

Budget-distribution accounts Designed for accounting and distribution of income and expenses based on the principle of their temporal certainty to the relevant reporting period. These accounts include the account. 97 "Expenses of future periods", 98 "Incomes of future periods", 96 "reserves of upcoming expenses". The score 97 is active, account 98 - passive. The score of 96 "reserves of upcoming expenses" is passive and is designed to be taken into account by a reserve for coverage of expenses related to subsequent reporting periods, such as the creation of a reserve for posting vacations, warranty reserve, etc.

Calculation bills Used to determine the actual cost of acquired material values, manufactured products, completed works and services. These include sch. 15 "Preparation and acquisition of material values", 20 "Basic Production", 23 "Auxiliary Production", etc. At the debit of these accounts, the costs are reflected from which the actual cost of harvested material reserves or manufactured products is made, and the loan reflects the costs of the costs included in the loan. In the actual cost of material values, products, i.e. The actual cost is written off. The debit residue shows the costs of non-warehouse material values \u200b\u200bor unfinished production products, i.e. Cost of work in progress.

Comparison accounts Used to identify results on economic processes. The peculiarity of these accounts is that various estimates characterizing the same process are reflected on their debit and loan. Results are determined by comparing these estimates. For example, to identify the result from the sale of products, the complete actual cost of sold products has been compared with the amount of revenue in prior prices. Such comparisons are made in SC. 90 "Sales" by recording the complete actual cost of sold products on the debit of this account and revenue at procurement prices on the loan. At the same time, the excess of the loan turnover over the debit shows the profit, but debit over credit - loss. Balance. 90 "Sales" does not remain, as the result is debited on account 99 "Profit and losses".

Financial and Results Serve to identify the final financial result of the organization. This includes sch. 99 "Profits and losses", which is actively passive; According to his debit, losses are reflected, and on credit - income, profits. The debit balance of this account shows a net loss, credit - net profit. At the end of the reporting year, the financial result of the SC. 99 is written off. 84 "Retained earnings (uncovered loss)."

Wootband accounts. First of all, it should be emphasized that all the property and sources of its formation, owned by the Organizations, are taken into account on the balance sheet accounts. The property that is in the use of the organization, but does not belong to it or is in the organization's responsible storage, as well as committing economic operations that are currently not affecting the state of the balance sheet and the results of the organization's activities, but requiring special controls, are taken into account on off-balance accounts and are shown In applications to the balance (i.e., for the outcome of the balance). For off-balance accounts include, for example, sch. 001 "Rental fixed assets", 002 "Commodity and material values \u200b\u200badopted for responsible storage" and others.

A feature of off-balance accounts is that accounting for them is carried out without the use of a double recording method. Washing accounts will not correspond with each other and with other balance sheet accounts, they can be active and passive.

A large number of accounts used to take into account the objects of book-based observation causes the need to systematize accounts providing a single methodology for accounting in various organizations. This is achieved by establishing a specific list of accounts used for current accounting.

Account plan Accounting is called a systematic list of accounts, classified by economic content, which determines the unified methodology for conducting accounting, the rules for grouping and generalizing information for the operational leadership and control of financial and economic activities of the Izacy authority and.

From 01/01/2001, on the territory of Russia, economic entities (except for credit and budget) all forms of ownership use the plan for accounting accounts of financial and economic activities and instructions for its use, approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94-N. In terms of accounts, names and numbers (codes) of synthetic accounts (first-order accounts) and subaccounts (second-order synthetic accounts) are given. Instructions for the application of the account plan establishes uniform approaches to the application of the accounts plan and the reflection of the facts of economic activities in accounting accounts.

In recent years, in connection with the adoption of new accounting provisions for individual accounting facilities to the current account, additional accounts have been introduced in the current and second order, as well as changes in the characteristics of some synthetic accounts (first-order accounts).

In the current accounting plan, all balance sheet accounts of accounting are combined into eight sections. At the same time, in the first five sections and part of the sixth section (receivables), accounts are grouped by accounts containing information about the composition and placement of property and the costs of production and treatment processes (acquisition of production reserves and sales of finished products. Works and services). Seven, eight accounts and part sections Six (payable debt) summarize information about the sources of property and financial results.

In a separate group in terms of accounts, "off-balance accounts" were allocated.

The subaccounts provided for in terms of accounts are used by organizations depending on the need to control, management management and reporting.

Analytical accounts in the account plan are not entered, organizations discover them depending on the need to obtain certain information to manage and adopt informed decisions.

Organizations allowed to prepare a working plan of accounts with the number of accounts that are required to take into account financial and economic activities. Work plans are drawn up on the basis of the specified account plan. To account for specific operations, the organization may, as appropriate with the Ministry of Finance, enter additional synthetic accounts (first-order), using the free account numbers (codes) if necessary.

The instructions for the application of the account plan reflect the basic principles of accounting; A brief description of synthetic accounts (first order) and subaccounts (second-order synthetic accounts) is given: the structure and purpose, the economic content of the generalized information is revealed; Correspondence of accounts with other accounts accounts are provided.

6.1. Classification of accounts for economic maintenance and appointment and structure (general characteristics)

Accounting must have a system of accounts, which would adequately reflect and characterized the entire financial and economic activities of the Organization, contributed to the operational management and management of the organization, control over the implementation of tasks, identifying and optimal use of intra-economic reserves. For these purposes, accounting accounts are divided into economically homogeneous groups; Their grouping and classification allow, instead of studying each account, it is separately related to the consideration of homogeneous groups of accounts. Knowing the characteristic properties of a group of accounts, you can have an idea of \u200b\u200bthe functions of each individual account.

Thus, the classification of accounting accounts is the association of them in the group on the basis of the homogeneity of the economic content of the indicators of property, obligations and economic operations reflected in them.

In the course of grouping on accounting facilities, bills are combined to obtain indicators:

  • property in composition and placement;
  • property for sources of its education (obligations);
  • on economic operations and financial results.

To account for the same object, different accounts are often applied. Their construction may differ, but in general, all these accounts have a general economic content. The structure (construction) of the account is characterized by the turnover (by debit or loan) and the balance in the account. The structure of the account is affected not only its economic content, but also its appointment. Thus, if there are different functions of accounts (accounting for changes in the composition of property or its sources, accounting for costs or results from the sale, determination of profit or loss, etc.) will differ and their structure will be different.

Fig. 6.1. Classification of Economic Accounts

Fig. 6.2. Classification of accounts by their structure

6.2. The concept and characteristics of the main accounts

The main accounts are used to control the presence and movement of property in composition and placement, as well as on sources of its education. These are the main because the objects taken on them serve as the basis for the economic activity of the enterprise.

The main accounts are divided into three subgroups.

  1. Basic active bills - Apply to control and accounting fixed assets, intangible assets, material and cash, as well as settlements with debtors (01 "Basic production", 03 "Requirements in material values", 04 "Intangible assets", 07 "Equipment for installation" etc.). All of them have the same structure and can have only debit balance. The debit of accounts shows the initial and final residue, as well as the receipt of material and cash resources, and on the loan - their disposal.
  2. Basic passive bills Apply to accounting and changes in capital, funds, financing and donation, loans, loans, commitments of the organization and settlements with creditors (80 "authorized capital", 82 "Reserve capital", 83 "Additional capital", 84 "Retained earnings (uncovered loss ) ", 66" Calculations for short-term loans and loans ", etc.). The balance on them can only be credit, it shows the presence of own and borrowed sources and debt to other organizations and individuals. The loan of these accounts reflects the presence, an increase in sources and debt, and on the debit - a decrease in sources and debt.
  3. Basic Active Passive Accounts Designed to account for the calculations of this organization with different organizations and persons. These accounts are recorded by calculations simultaneously with debtors and creditors or with one organization, which, being a debtor after several operations, can turn into a creditor or vice versa (68 "Calculations for taxes and fees", 69 "Social Insurance Calculations and Provision", 70 "Calculations with wage personnel", 60 "Calculations with suppliers and contractors", 62 "Calculations with buyers and customers", etc.). Consequently, the same account may be active, and passive depending on the case.

If there is at the same synthetic account simultaneously receivables and payables, the account becomes active - passive. To determine the balance on such accounts, it is impossible to be limited to comparing the amounts of debit and loan revolutions on the accounts of synthetic accounting, as the amounts that are listed for the debtors cannot be credited to the repayment of payables to other organizations. The balance can be derived in the analytical cut, i.e. For each organization, face or payment. In balance, it is shown expanded, i.e. The debit amount is reflected in the balance of the balance (section.II), and the loan amount is in the balance liability (section.iv and V). The structure of active-passive accounts is presented on account 76 "Calculations with different debtors and creditors".

Structure of an active-passive main account (thousand rubles):
D. TO
Starting residue - receivables at the beginning of the reporting period - 100000 Starting residue - accounts payable at the beginning of the reporting period - 150,000
Turnover Turnover
1. An increase in receivables - 30000 1. Increase payable debt - 40000
2. Reducing payables - 50000 2. Reducing receivables - 50000
End residue - receivables at the end of the reporting period - 80,000 End residue - accounts payable at the end of the reporting period - 140000
Formula Formula
C_ (2K) \u003d C_ (1K) + O_ (K1) -O_ (D2) C_ (2D) \u003d C_ (1D) + O_ (D1) -O_ (K2)
140000 = 150000 + 40000 - 50000 80000 = 100000 + 30000 - 50000

For a deeper understanding, the account 76 is divided into two parts and consider each of them separately.

Thus, at the end of the reporting period, the debtors should organize 80,000 thousand rubles. In turn, the organization must various credit organizations at the end of the reporting period of 1,40000 thousand rubles.

6.3. Regulatory accounts

Regulatory accounts are opened only in addition to the main accounts. They are intended to clarify (regulate) an assessment of objects taken into account on the main accounts; For the amount of its balance, they reduce or increase the balance of the property of the main accounts. Regulatory accounts are divided: on the contralated, additional and contraloy-additional.

Contracting bills - For the amount of its balance reduce the balance of property on the main accounts. Depending on this, they are divided into contractive and counter-quality accounts. Contract bills Designed to clarify the remainder of the main active accounts. Two accounts are involved here: the main and regulating. The main account acts as an active account, and the regulatory - passive (opposing, or contractive). The contract account for the amount of its balance reduces the balance of the main active account, for example: account 02 "Depreciation of fixed assets" to account 01 "Fixed assets", account 05 "Depreciation of intangible assets" to account 04 "Intangible assets".

Fixed assets in accounting until the date of disposal are taken into account at the initial value. However, in the process of use, they wear out, lose their value on the amount of accrued depreciation. To know the residual value of fixed assets at the time of disposal, it is necessary to subtract the amount of depreciation from the initial cost.

Example. If the initial value of fixed assets is 25,000 rubles, and its depreciation is currently 5,000 rubles, then this will affect the accounts as follows:

Consequently, the residual value is equal to 20,000 thousand rubles. (25000 - 5000). In this case, the account 01 acts as the main active account, and the account 02 is as a contractual regulatory account with respect to the account 01.

The counter-classical account is intended to clarify the amounts of property sources - obligations taken into account on a passive account. The residue according to the counter-quality account reduces the source size of the main account. Here, the main account acts as a passive account, and the regulatory (counter-class) is active, such as an active account 26 "General expenditures" in relation to a passive account of 90 "Sales" (according to the organization's accounting policies). During the reporting period, on account 26, "general expenditures" reflects the costs of a generality nature, and at the end of the reporting period they are debited on account 90 "Sales", thereby reducing the arrivals of the asset recognized by the revenue, i.e. Dt sch.90 kt sch.26.

Additional bills Unlike the contrast, they do not decrease, but, on the contrary, increase the balance of property on the main accounts in the amount of their residue. Depending on which the account is complemented, they are divided into active and passive.

An additional active account for the amount of its balance complements the balance of the main active accounts. Here, regulatory and main accounts are active. So, in account 15 is the accounting of transport and procurement costs on the workpiece and delivery of materials. He acts as a regulatory additional account to the account 10. At the same time, the actual cost of the acquisition of materials is consistent with their value at the prices of acquisition and transport and procurement costs.

Example. The purchase value of raw materials and materials available in the organization, amounted to 15,000 rubles, and transportation costs for them - 900 rubles. This will affect the accounts as follows:

Consequently, ultimately the actual cost of raw materials and materials is 15900 rubles. (15000 + 900).

An additional passive account for the amount of its balance complements the balance of the corresponding major passive account. Here both accounts act as passive accounts, for example, the account of 63 "reserves for doubtful debts" in relation to the account 91 "Other income and expenses". The account 63 is designed to account for the state and movement of reserves for doubtful debts. Doubtful debt is recognized by the recovery of the organization, which is not redeemed within the deadline and is not provided with relevant guarantees. The reserve for doubtful debts is created by income on the results of the inventory of the organization receivables. Unused reserves eventually join the revenue of the corresponding reporting period. Therefore, the account 63 acts as a regulatory account to account 91 "Other income and expenses".

Contracting-additional accounts Connect signs of additional and contraarte accounts. An example is an account 40 "Production (works and services)". If there is additional recordings on this wiring account, the account acts as an additional regulatory account when the score is made by the "Red Storn" (reduction) method.

6.4. Distribution bills

Distribution bills are divided into two groups: collectively distributive and budget-distribution.

Collecting Accounts Used to account for expenses, which at the time of their commission it is impossible to attribute immediately to a certain manufactured or sold products. At the end of the month, these costs refer to a specific type of product in accordance with the adopted methodology. This group of accounts includes accounts 25 "general production costs", 26 "general expenses", 44 "sales costs", etc.

The account 25 "general production expenses" takes into account the costs associated with the maintenance of the main and auxiliary production.

The general production costs, their composition and size are determined by the estimates for the maintenance and operation of equipment, managerial and economic expenses of the divisions. Planning and accounting for such expenses is made on the following nomenclature of articles:

  • depreciation of industrial equipment and vehicles;
  • deductions to the repair fund or the cost of repairing industrial equipment and vehicles;
  • operating equipment;
  • salary and deductions to the social needs of employees serving equipment;
  • the content of the workshop management apparatus;
  • the content of buildings of workshops and workshop facilities;
  • for testing, experiments and research;
  • labor protection of workshops;
  • losses from marriage, downtime for inspection reasons; and etc.

The account 25 is active and collectively distributive. During the month of the debit of account 25, all expenses are collected. At the same time, wiring are made: D-T sch.25 Ktc.10 "Materials", 21 "Semi-finished products of own production", 23 "Auxiliary production", 50 "Cassa", 51 "Current accounts", 71 "Calculations with accountable persons "and others. On the credit account 25 at the end of the month there is a distribution of these expenses, i.e. Write-off on debuting accounts: 20 "Basic production", 21 "Semi-finished products of own production", 23 "Auxiliary production" and others. The procedure for the distribution of general production costs between individual accounting objects is governed by relevant regulatory acts.

The account 26 "general expenses" is associated with the management of the organization as a whole, its service. Planning and accounting of these expenses are carried out on the following nomenclature of articles:

  • content of the control apparatus;
  • on office management apparatus;
  • the content of fire, militarized and watchdogs;
  • executive expenses related to the activities of the organization;
  • the content of other economic personnel;
  • stationery and postal-telegraph expenses;
  • depreciation of fixed assets of general purpose;
  • deductions to the repair fund (when creating it);
  • on the maintenance of buildings, structures and inventory of general economic purposes;
  • content of generality laboratories;
  • on labor protection of employees of the organization;
  • preparation and retraining of personnel;
  • mandatory deductions, taxes and fees;
  • unproductive general costs;
  • others.

The account 26 is active and collectively distributive. During the month of the debit of this account, expenses are collected, which is ensured by the following wiring: D-T sch.26 Ktq.02 "Depreciation of fixed assets", 10 "Materials", 70 "Calculations with wage personnel", 50 " Cashier ", 51" Settlement accounts ", etc. At the end of the month from credit account 26, distribution is carried out, i.e. write-off on other accounts. In this case, records are made: Dt Sch.08 "Investments in non-current assets", 20 "Basic Production", 90 "Sales", etc. Kt Sch.26.

The procedure for the distribution of general expenses between individual accounting facilities is governed by the Organization with an accounting policy, in which the write-off of general expenses can be provided directly to 90 "Sales".

Budget-distribution accounts Designed to separate the costs between separate reporting (budget) periods; They are divided into active and passive.

An example of an active budget and distribution account is 97 "Expenses of future periods", which takes into account the costs produced in this reporting period, but relating to future reporting periods. In particular, the account reflects the costs associated with mining and preparatory work; preparatory production of work in seasonal industries; development of new enterprises, industries, installations and aggregates; land reclamation; unevenly produced during the year by repair of fixed assets (when the organization does not create an appropriate reserve or fund), etc. At the debit of account 97, the costs at the time of their commission (occurrence) are taken into account. In this case, records are made: Dt sch.97 Kt CC.10 "Materials", 50 "Cassa", 51 "Settlement accounts", 60 "Calculations with suppliers and contractors" and others. On the credit of the account 97 show the write-off of these Production costs (sales costs) or other sources with their inclusion in the debit of accounts 08 "Investments in non-current assets", 20 "Basic production", 26 "General expenses", 44 "Sale expenses", etc.

An example of passive budget and distribution accounts are accounts 96 and 98. In the account 98 of the "income of future periods", the income received (accrued) in the reporting period, but relating to future reporting periods, are taken into account. They own a rental or apartment fee, a fee for utilities, revenues for freight transportation, for the transport of passengers over monthly and quarterly tickets, a subscription fee for the use of communication tools, etc. In addition, the account is taken into account the upcoming arrivals of debt on the shortcomings identified in The reporting period over the past years, as well as the difference between the amount to be recovered from the perpetrators, and the book value for the lowest values, as well as gratuitous arrivals.

The account 98 loan reflects the amounts of income obtained in the reporting period, but relating to the future reporting period. Records are made: K-T sch.98 Dr. Sch.58 "Long-term Financial Investments", 50 "Cassa", 51 "Settlement accounts", 52 "Currency Accounts", etc. In the debit of account 98, income amounts are shown Listed on the appropriate accounts upon the occurrence of the reporting period, to which these revenues include, which is drawn up by the wiring: Dt Sch.98 Kt Sch.68 "Calculations with the budget", 90 "Sales", 91 "Other income and expenses" and Dr.

The score 96 "reserves of upcoming expenses" reflects the amounts reserved in the prescribed manner in order to uniform inclusion of expenses and payments in the cost of production or costs. In particular, the reserves may be reflected on this account:

  • coming holidays (including payments for social insurance and ensuring) organization employees;
  • on the payment of annual remuneration for long service;
  • repair of fixed assets (if provided for in the organization's accounting policy);
  • production costs for preparatory work in seasonal industries;
  • the upcoming costs of land reclamation and the implementation of other environmental activities;
  • warranty repair and warranty service and other objectives of this nature.

On the loan of the named account, monthly deductions accumulate sources of funds for certain purposes permitted by the relevant legislative and other regulatory acts, which records are made: Kt. Sch.96 Dt Sch.08 "Investments in non-current assets", 10 "Materials", 20 "Basic production", 25 "general production expenses", etc.

According to the debit of account 96, actual expenses and payments are reflected upon the occurrence of the appropriate goals, which is issued by the wiring of Dr. Sch.96 Kt. Sch.51 "Settlement accounts", 69 "Calculations for social insurance and provision", 70 "Calculations with Personnel for wages, "91" Other income and expenses "and others.

6.5. Calculation accounts (production costs)

Calculation accounts reflect the production costs that are taken into account in the preparation of calculation calculations to determine the actual cost of specific types of products. The debit of calculating accounts takes into account the actual costs, and on the loan - the yield of products within a month on the regulatory (planned) cost or at discount prices (wholesale and contractual), and at the end of the month - at actual cost. This group of accounts include accounts: 08 "Investments in non-current assets", 20 "Basic production", 21 "Semi-finished products of own production", 29 "serving production and farms", 44 "Sale expenses".

The account records 20 "Basic Production" are carried out in a certain order. The debit of account 20 within a month reflects:

  • direct costs (02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets", 10 "Materials", 16 "Deviation in the value of material values", 19 "VAT on acquired values", 69 "Social insurance and provisional settlements", 70 "Calculations by personnel on wages" etc.);
  • indirect expenses (25 "general production costs", 26 "general expenses");
  • expenses of auxiliary industries (23);
  • losses from marriage (28).

According to the account of account 20, within a month, the yield of products on the regulatory (planned) cost or at discount prices, which at the end of the month is adjusted and communicated to the actual cost in two methods: "Red Storn" and an additional record.

The "Red Storn" method is used when the actual cost below is regulatory. The difference is made by red ink. This means that the initial amount is reduced in the amount of the difference. The record is made: D-T sch.43 "Finished products" K-T Sch.20.

The additional recording method is used when the actual cost is exceeded above the regulatory. In this case, ordinary inks are made additional entry, which is drawn up by the wiring: D-T sch.43 "Finished products" Ktq.20.

If the organization is used to account for the issued products 40 "Production (works, services)", then the following procedure is used: the actual production costs are taken into account within a month of the debit of account 20, and at the end of the month on the loan of this account shows the actual cost of released products. . The output of products within a month is reflected in the regulatory (planned) cost or at discount prices on the debit of account 43 and the credit of the account 40. At the end of the month, the actual cost of released products is written off from the account of account 20 to the debit of account 40. At the end of the month, the deviation of the actual cost is determined at the end of the month. Regulatory (planned) or credentials (+; -) and wiring is made: Dt sch.40 Kt sch.90.

This will affect the schemes as follows:

6.6. Comparison accounts

With the help of comparison accounts, two estimates are compared and the result of financial activities (income or expenses) is detected. An example of comparing accounts can serve as an account 90 "Sales" and 91 "Other income and expenses".

Structure of comparing accounts:
D. TO
Turnover Turnover
1. Full actual cost of sold products (90) 1. Revenue from products sold (90)
2. Revenue from the sale of property, the cost of material values \u200b\u200breceived after retirement at market prices (99) 2. The residual value of the retired facilities of fixed assets, the costs associated with them (99)
3. Balance value of retired values \u200b\u200band costs associated with them (commodity values, currency values, securities, etc.) (91) 3. Revenue from valuables (91)

6.7. Financial and Results

Financial and effective accounts include an active-passive account 99 "Profits and losses", which is at the same time a financial and effective and comparison account. As a financial and effective account, he identifies the final financial result - profits or losses, and as a comparison reflects the comparison of the debit part of the account (loss) with a cred part of the account (profit).

The final financial result (net profit or net loss) is composed of:

  • from profit or loss from ordinary activities (account 90 "Sales");
  • balance of other income and expenses (account 91 "Other income and expenses");
  • loss, expenses and income due to emergency circumstances in the activities of the organization, etc. - in correspondence with accounting accounts for material values, settlements with personnel on wages, cash, etc.;
  • the amounts of accrued conditional consumption on income tax, permanent liabilities and payments for recalculation on this tax from the actual profit, as well as the amount of tax sanctions due (Dt sch.99 Kt sch.68).

At the end of the year, net profit is determined, i.e. The final financial result of the organization, which is the basis for declaring dividends and other distribution of profits. Decisions of December, the amount of net profit (loss) is debited from account 99 "Profit and losses" on credit (debit) account 84 "Retained earnings (not covered)", and account 99 "Profits and losses" closes.

6.8. Wash balances

Accounting accounts are divided into two groups: balance and off-balance.

Balance accounts - All accounting accounts combined into one system that have correspondence among themselves and ensuring the accounting of all financial and economic activities of the enterprise.

Wash balances - These are bills, the remains of which are not included in the balance, but are shown for its result, i.e. Balance.

Separate organizations do not pay due attention to off-balance accounts, which in practice leads to the weakening of the control functions of accounting. Washing accounts are used to account for values \u200b\u200bthat do not belong to the organization, but in its disposal at its disposal or in preservation, as well as for monitoring individual economic operations. In particular: leased fixed assets; commodity values \u200b\u200badopted for responsible storage; Materials, goods adopted by the Commission; Equipment adopted for installation; written off at the loss debt of insolvent debtors; providing commitments and payments received; depreciation of fixed assets; Rental funds, as well as intangible assets obtained in use.

According to the new form of balance, approved by the Order of the Ministry of Finance of the Russian Federation of July 22, 2003 No. 67n, the dispensary includes 9 accounts, but as long as they do not have the numbering, and the codes are as follows: from 910 to 990.

The use of off-balance accounts contributes to solving such tasks as:

  • ensuring control over the use of material values \u200b\u200bthat do not belong to this organization, in accordance with applicable legislative acts and instructions;
  • control over the safety of material values \u200b\u200blisted on off-balance accounts;
  • timely execution of documents for the receipt and disposal of these funds taken into account on off-balance accounts;
  • ensuring the right organization of accounting on off-balance accounts;
  • comprehensive and complete information on the state of off-balance sheet accounts for the needs of the management, credit rating and financial sustainability of the organization.

The main feature of off-balance accounts is that accounting for them is carried out without using a double recording method; Records are made only in Vedomosti in the Graphs "arrival and consumption". It is understood that when admitted objects taken into account, they arrive, and when retired, they write off.

Control questions

  1. What sections on economic content are accounting accounts share?
  2. What groups and types within sections on economic content are accounting accounts divided?
  3. Give the classification of accounts by their structure.
  4. Which groups, subgroups and species are divided by accounts depending on the structure?
  5. Give the characteristic:
    • main accounts;
    • regulatory accounts;
    • calculation accounts;
    • comparing accounts;
    • colline accounts.
  6. What are the difference between contractor accounts from additional?
  7. Give the characteristic of the financial and effective account.
  8. What is the appointment of off-balance accounts? Name the features of these accounts.

Programmed Control Tests

1 What is a classification sign of a group of accounts for economic content?
Answers: 1. Appointment and structure of accounts
2. Groups on the basis of the homogeneity of the economic content of indicators reflected in them, property, commitments and economic operations
3. Receiving consolidated information
4. The procedure for reflecting business operations in accounts
2 Which sections are accounts for accounting for economic content?
Answers: 1. Property accounts in composition and sources of their education
2. Accounts of economic operations and cash accounts
3. Property accounts of the enterprise, its obligations and economic operations
4. Accounts of own and borrowed sources of property formation
3 Which group of accounts in the classification for economic content include accounts: 66 "Calculations for short-term loans and loans" and 67 "Calculations on long-term loans and loans"?
Answers: 1. To the group of accounts of own sources of property formation
2. To the group of accounts of economic operations
3. To the group of accounts of borrowed sources of property formation
4. To the group of funds of fixed assets
4 What basic groups are divided into account accounts?
Answers: 1. Active accounts, passive and actively passive
2. Basic accounts, regulatory, distribution, calculating, comparison, financial and productive, off-balance
3. Basic accounts, collectively distribution and calculation
4. Contract accounts, counter-quality, basic, auxiliary and financial and efficiency
5 Which group of accounts in classification according to the structure include accounts 90 "Sales" and 91 "Other income and expenses"
Answers: 1. To a group of main accounts
2. To the distribution account group
3. To the group of regulatory accounts
4. To a group of comparison accounts
6 Choose from the list of accounts to account for accounting for the composition and placement
Answers: 1. 86, 83, 84, 98
2. 60, 62, 76, 66
3. 70, 90, 91, 99
4. 03, 08, 20, 01
7 Indicate property accounts for education sources
Answers: 1. 37, 41, 90, 91
2. 67, 70, 96, 80
3. 97, 28, 44, 26
4. 01, 02, 04, 07
8 Find the main active accounts in the answers
Answers: 1. 40, 44, 60, 62
2. 01, 08, 04, 10
3. 14, 05, 50, 76
4. 20, 99, 67, 51
9 Specify in the above groups. Basic passive accounts
Answers: 1. 90, 91, 94, 04
2. 90, 98, 84, 80
3. 82, 83, 07, 08
4. 01, 02, 04, 05
10 Find Calculation Accounts in the following groups
Answers: 1. 90, 91, 26, 25
2. 28, 25, 43, 40
3. 15, 16, 01, 04
4. 20, 29, 08, 44
11 What group reflects distribution accounts?
Answers: 1. 02, 05, 01, 08
2. 01, 04, 20, 21
3. 96, 40, 43, 44
4. 96, 25, 26, 98
12 What group reflects regulatory accounts?
Answers: 1. 02, 05, 26, 44
2. 40, 43, 25, 26
3. 19, 42, 44, 76
4. 97, 96, 26, 25
13 Specify which group the budget and distribution accounts are given.
Answers: 1. 25, 26, 44
2. 86, 75, 76
3. 37, 40, 96
4. 97, 96, 98
14 Which classification group includes accounts 90 and 91?
Answers: 1. To regulating additional
2. To financial and efficient
3. To calculation
4. To comparison

Answers based on test results for programmable control

Ya.V.Sokolov, V.V. Patrov, N.N. Karmeva. A new account plan and the basis for accounting. - M.: Finance and Statistics, 2003. P.610 (Another classification of bills on the benchmark is given).

General expenses in accordance with the accepted accounting policies can be written off into the debit of account 90.

The accounting balance of the reporting year of the reporting year is reflected on the account of account 84 "Retained earnings (uncovered loss" in the debit of accounts: 80 "Authorized capital" - when bringing the value of the authorized capital to the amount of net assets of the organization; 82 "Reserve Capital" - when rewarding Loss of funds, reserve capital; 75 "Calculations with the founders" - when repaying the loss of a simple partnership due to the target contributions of his participants, etc.


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The subject of accounting will be the economic activity of enterprises, organizations and institutions.

For the implementation of economic activities of the enterprise, the organization and institutions should have the property of their activities - fixed assets, raw materials and materials, fuel, etc. The property created or received by other reasons will be the object of accounting (it is extremely important to take into account on types of property, storage places, financially responsible persons, etc.)

The formation of property in farms occurs due to various sources. In commercial organizations, such sources will be the contributions of founders, bank loans, loans, their own profit, etc. Unitary enterprises are mainly used by the property transferred to their balance sheet by state or municipal authorities, on the right of economic management or operational management. Various sources of property formation will also be accounting facilities.

The economic activity of the organization contains the following main processes:

  • supply (purchase of raw materials, materials, etc.);
  • production of finished products (works, services);
  • sale of finished products (works, services)

These processes consist of individual economic operations, the maintenance of the means will be the movement of the means, the change of one form of the property of another (for example, when implementing finished products, the property of the organization changes the commodity form to monetary)

The organization may also have other economic operations - repairing fixed assets, capital construction, etc. At the same time, the main content of its work is the processes of supply, production and sales of products. It is worth noting that they are interrelated, complement each other and will be accounting objects.

Based on all the above, we conclude that the objects of accounting will be the property of the organization, the sources of its formation, commitment and economic operations carried out in the process of economic activity.

Classification of property in composition and functional role

Considering the dependence on the composition and functional role (nature of use), the property of the organization is divided into two groups: non-current assets (fixed capital) and current assets (working capital) (see Fig. 2.1)

Figure No. 2.1. The composition of the property of the organization

Non-current assets include fixed assets, equipment for installation, intangible assets, unfinished capital investments, long-term financial investments, etc.

Fixed assets in the practice of planning and accounting - ϶ᴛᴏ Watering products used in the production of products, work and provision of services for more than one year. It is worth noting that they are used in various fields of public labor application (material production, commodity circulation and non-production sphere)
It is worth noting that the fixed assets participate in the production process for a long time, while maintaining a natural form. Their cost is transferred to the created products not immediately, but gradually, parts, as wear.

Intangible assets - ϶ᴛᴏ Long-term facilities that do not have a physical basis, but having a valuation and revenue related: Intellectual Property Objects (Exceptional Rights of Inventions, Industrial Sample, Useful Model, Computer Programs, Database, Trademark and Service Sign, The name of the place of origin of the goods, for breeding achievements, etc.), as well as business reputation and organizational costs. As well as fixed assets, intangible assets carry ςʙᴏ in the cost of the created product not immediately, but gradually, as far as depreciation.

Profitable investments in material values \u200b\u200b- ϶ᴛᴏ Investments in part of the property, building, premises, equipment and other values \u200b\u200bthat have a material form provided by the Organization for temporary use fee.

Capital investments - ϶ᴛᴏ costs for construction and installation work, the purchase of equipment, tools, other capital work and costs (design and survey, geological exploration and drilling work, etc.)

Financial investments - ϶ᴛᴏ Investments in government securities (bonds and other debt), securities and authorized capital of other organizations provided to other loan organizations. Financial investments for a period of more than one year are considered long-term, for up to one year - short-term. The composition of non-current assets include long-term financial investments.

Current assets (working capital) consist of material working capital, cash, short-term financial investments and funds in settlements.

Material working capital - ϶ᴛᴏ Raw materials and materials, fuel, semi-finished products, work in progress, animals on growing and fattening, expenditure of future periods, ready-made products, designed for sale, i.e. located in a warehouse or shipped to buyers.

Cash is formed from cash balances at the office of the organization, at the current account and other accounts in banks.

Funds in the calculations include various types of receivables, under the debts of other organizations or individuals of this organization are understood. Debtors are called debtors. Accounts receivable consists of buyers' debt for purchased from this organization products, debt accountable persons for the money issued by him, etc.

Current assets are reflected in the second section of the balance of the balance.

Classification of property for the sources of education and intended purpose

Given the dependence on the sources of education and the targeted purpose of the property of organizations divide on their own (own capital) and borrowed (borrowed capital, created at the expense of obligations) (Fig. 2.2)


Figure 2.2. Sources of the formation of the property of the organization

Own capital - ϶ᴛᴏ The net value of the property, defined as the difference between the value of the assets (property) of the organization and its obligations.

Own capital may consist of statutory, additional and reserve capital, special-purpose funds, accumulations of retained earnings, targeted financing and revenues. Own capital is reflected in the first section of the balance sheet. It is appropriate to note that the definitions of the components of equity will be given in chapter of accounting of equity.

As already noted, part of the property value of the organization is formed at the expense of own capital, the other part is due to the obligations of the organization to other organizations, individuals, and by employees (borrowed funds)

The obligations of organizations will be short-term and long-term loans of the bank, borrowed funds, creditor debt, distribution obligations.

Short-term loans The organization receives for up to one year under the reserves of commodity and material values, settlement documents in the way and other needs, and long-term - for the term of one year to introduce new equipment, organization and expansion of production, production mechanization, etc.

Credit debt - ϶ᴛᴏ Debt of this organization to other organizations, Kᴏᴛᴏᴩy are called creditors. Creditors, the debt of Kᴏᴛᴏᴩom arose in connection with the purchase of material values \u200b\u200bfrom them, called suppliers, and lenders, the enterprise should be in non-universal operations - other creditors.

Borrowed funds - ϶ᴛᴏ Received from other organizations of loans for bills and other obligations, as well as funds from the issue and sale of shares and bonds of the organization. Loans obtained for a period of up to one year will be short-term, and for more than one year - long-term.

Obligations on the distribution - debt debt and employees for wages, social insurance authorities and tax authorities for payments to the budget. It is worth noting that they will win due to the fact that the moment of the occurrence of debt does not coincide with the time of its payment. Obligations on the distribution of economic content have a number of significant differences from other attracted funds, as they are formed by accrual, and not come from.

Accounting method and its elements

Accounting, like any other science, develops its own ways to research ςʙᴏ from the subject. A combination of such methods is an accounting method. Separate, specific methods will be integrated parts of the method, its elements.

The accounting method includes the following methods (elements): documentation and inventory, accounting accounts and double recording, assessment and calculation, balance sheet and reporting.

The organization of accounting requires primarily observation, measurement and registration of each economic operation in special documents or in technical information carriers. All subsequent accounts in accounting are produced only on the basis of documents. Consequently, the documentation is the method of primary registration of economic operations (in accounting documents or technical information carriers) and the rationale for the correctness of accounting records.

For a number of reasons, not all phenomena of economic activity can be registered in the documents at the time of their commission, for example, natural decline, etc. They are detected by inventory, i.e. Checking economic means by counting them in nature. Inventory data is used to document unaccounted operations, to establish ςᴏᴏᴛʙᴇᴛςᴛʙ property of property credentials to its actual state. Consequently, inventory is a way to refine accounting indicators and subsequent monitoring of the safety of the organization.

It is worth saying that each organization has a large number of economic funds, makes a lot of operations daily. It is worth saying, to observe and control them it is extremely important to group on economically homogeneous signs. Such a group is carried out using accounting accounts. Recording operations on accounts are made on the basis of documents. Consequently, if the documents are carried out primary registration, then the accounts are secondary. Accounting accounts will be a way to secondary registration and grouping of property of organizations and economic operations for the purpose of current observation and control over them.

Economic operations are reflected in accounting accounts using a double entry, Kᴏᴛᴏᴩaya shows the mutual relationship of accounting objects under the influence of economic operations.

For example, the operation of the receipt of money from the current account at the cashier will cause changes both as part of funds at the current account (decrease) and as part of cash in the cashier (increase)

Thanks to the double record, each economic operation is demonstrated in equal amounts at least in two accounts (in the example above: "Settlement account" and "Cashier") Double record of the account operation will be a way to reflect the relationship of economic phenomena.

To obtain generalizing indicators, the property of organizations and economic operations on its movement are estimated in monetary terms.
It is worth noting that the basic principles of the assessment are established by the Law "On Accounting" (fixed assets, for example, are estimated at the initial value, material values \u200b\u200b- according to the procurement cost, finished products - in terms of production cost) based on the above, we conclude that the assessment will be a way of monetary expression of accounting facilities. The application of the established method of assessment ensures the reality of balances and reports, reality and comparability of indicators of economic activities of organizations.

To control the economic activity, it is extremely important to know the cost of each type and all commercial products as a whole, which is achieved by using the calculation method. Calculation - ϶ᴛᴏ Method of calculating the cost of each type and all products manufactured.

For information on the status of the property of the organization and sources of its formation at a certain point in time, periodically (as a rule, on the 1st day of each month) accounting on the balance sheet *.

* Note that the term "balance" comes from BIS - twice and LANX - a bowl of scales. Consequently, the word "balance" (BISLANX) itself translated into Russian literally means equality characterized by the equilibrium of two scales.

Accounting balance - ϶ᴛᴏ A method of grouping and generalized reflection in the monetary assessment of the property of organizations and sources of its formation at a certain point.

The balance sheet will be the main reporting form, Kᴏᴛᴏᴩaya characterizes the financial condition of the organization. It is worth saying, for obtaining information about other parties to the organization's business activities, other reporting forms are made.

Reporting is a system of generalizing economic performance indicators for the reporting period.

Each of the methods forming in the aggregate method of accounting is considered in more detail in subsequent chapters. All methods are applied not isolated from each other, but in organic communication. Thus, accounting begins with the documentation of economic operations. Based on documents, records are recorded in accounts using a double entry. It is worth saying, a monetary assessment is applied to generalize in a single monetary measurement of the credentials contained in documents and accounts. Data reflected in accounts is checked and clarified during inventory. Specified account data is used to calculate the cost of products by calculation, as well as for drawing up balance and other reporting forms.

Documenting economic operations

Accounting document - ϶ᴛᴏ Written certificate, Kᴏᴛᴏᴩu confirms the fact of the commission of economic operations, the right to their commitment or establishes the material responsibility of workers for trusted values. Economic operations are reflected in paper and machine-readable media (cards, perfolives, magnetic tapes, etc.) Consequently, the document is ϶ᴛᴏ any carrier of information, with the help of Kᴏᴛᴏᴩ, the economic operations are subjected to primary registration.

Accounting documents draw up any economic operations in the sequence in which they are committed. This provides a solid, continuous accounting of all accounting objects; Legal rationale for accounting records, Kᴏᴛᴏᴩy do on the basis of documents having evidential force; use of documents for current monitoring and operational guidance of economic activities of organizations; monitoring the safety of property, as the documents are confirmed by the material responsibility of workers for trusted values; Strengthening legality, since the documents serve as the main source of information for subsequent control of the correctness, feasibility and legality of each economic operation during documentary audits.

Forms and details of documents. The form of the document is determined by the set of indicators (details) and their location in the documents. The name of the indicators and their number in the documents depend mainly on the content of the reflected economic operation. Some details will be the main (mandatory) for each document. It is worth noting that they determine the content of the reflected operations and give the document evidential force. To such details, the name of the document, the date of compilation; The name of the organization, on behalf of Kᴏᴛᴏᴩu, a document was drawn up; maintenance of the economic operation; meters of economic operation (in physical and monetary terms); The name of posts responsible for the commission of the economic operation and the correctness of its design; Personal signatures of these people. The list of posts of persons entitled to the signature of primary accounting documents, approves the head of the Organization in coordination with the chief accountant.

Given the dependence on the nature of the operation and data processing technology into primary documents, additional details may be included.

Primary documents must be drawn up at the time of the operation, and if ϶ᴛᴏ is not possible - immediately at the end of the operation.

Responsibility for the time and benign creation of documents, the transfer of them on time to reflect in accounting, the accuracy of the data contained in the data documents is carried by persons who have created and subscribe data documents.

The timely and reliable creation of primary documents, the transfer of them in the established manner and the deadlines for reflection in accounting are carried out in ςᴏᴏᴛʙᴇᴛςᴛʙi with a document management schedule approved in the organization.

Primary accounting documents are taken to account if they are compiled in the form contained in the albums of unified (typical) forms of primary accounting documentation.

Since January 1, 1999, organizations apply the forms of primary accounting documents contained in the album of new unified forms of primary accounting documentation approved by the Resolution of the State Statistics Committee of Russia of 30.10.97 No. 71a.

Unified forms of primary documents should be applied in an organization without changes. Forms of primary documents not provided for by albums of unified primary documents are developed by the organization on their own. For ϶ᴛᴏ, they must contain all the obligatory details.

Along with the unification, the standardization of documents is important, i.e. Establishing the same standard sizes of typical document form.

The procedure for compiling and processing documents. Documents should be on the form of the established form with the filling of all details. In the event that some details are not filled, then it is bold.

The entry in the documents make ink, ballpoint handle or on writing and counting machines. In the cash documents, the amount indicates numbers and in words. Documents must be decorated neatly, text and figures are written clearly and picking up. If an error is allowed in the text or numbers, it should be shown (so, it was possible to read the stricken) and write the correct text or the amount from above. Then the correct text or the amount is repeated on the fields of the document and assure the signed by the person issuing the document. Note that the text of the reservation is:

Written in the correction of the error ................................................ ......... to believe
(new text or amount)
Date Signature

In some documents, for example, fixes are not allowed to do corrections.

The documents entering accounting must be checked. First of all, it is checked in the form, in the process, the required number of completed details is set, the presence and correctness of the signatures, clarity and intelligibility of the filling of the document. Then the arithmetic check is carried out, when they determine the correctness of the calculation in the document. After ϶ᴛᴏgo, documents are checked essentially, the legality and feasibility of economic operations are established.

Checked and accepted by accounting documents are subjected to accounting, Kᴏᴛᴏᴩay contains their rates, grouping and markup (assembly)

Rates (taxation) of documents - ϶ᴛᴏ Monetary evaluation of the material values \u200b\u200bspecified in the document.

Grouping - ϶ᴛᴏ Selection of homogeneous documents in packs, which allows you to record all the results. Based on groups of primary documents, it is often about "Documents.

Markup (Contract) - ϶ᴛᴏ Definition and recording of corresponding accounts for each economic operation reflected in documents.

After marking, these business documents are recorded in synthetic and analytical accounts, and the documents used are passing into the archive. The path, which are undergoing documents from the moment of extracting to deposit to the archive, is called document flow.

Before passing documents to the archive, they are extremely important to prepare them: homogeneous primary documents are formed into cases that usually contain up to 250 sheets with a thickness of no more than 4 cm.

In the formation of cases, it is extremely important to comply with the following conditions: documents of permanent and temporary storage time are grouped into matters separately; The scripts are separated from copies, and annual plans and reports - from quarterly and monthly; The case must be enabled on one instance of each document.

It is worth saying that every document placed in the case should be decorated in ςᴏᴏᴛʙᴇᴛςᴛʙi with the requirements of state standards and other regulations.

Documents of one period - the month, quarter, calendar year are grouped into the case, - besides overgoing cases (for example, personal cases that are not closed at the end of the calendar year) if there are documents in documents for several months, the documents are monthly separated by paper sheets indicating the month.

Annexes to the documents regardless of the date of their approval or compilation are joined by the documents, which they go to Kᴏᴛᴏᴩ.

There are certain rules for grouping in cases by type and chronology. Charters, provisions, instructions approved by the administrative documents will be applications to them and are grouped together with the specified documents; Orders on the main activity are grouped separately from orders for personnel; Genuine copies of orders for the main activity are systematized and are fed into cases together with applications in the order of their numbers. Documents to the orders on the main activity are grouped and fed separately.

Orders on personnel are grouped into cases in ςᴏᴏᴛʙᴇᴛςᴛʙi with established storage time. Documents that are the basis for the publication of an order for personnel are fed into the personal affairs of employees or form an independent business of applications to these orders.

The planned and reporting documents are stored in the affairs of the year, to Kᴏᴛᴏᴩu, they are on everything content, regardless of the time they are drawn up or the date of receipt.

For example, a report for 2002, compiled in 2003, should be referred to 2002.

Documents in the reports are extremely important to have a certain sequence. Material is published on http: // Site
For example, the reports on the financial activities of the Organization, consisting of a balance, explanatory notes and applications to it, are in such a manner: an explanatory note to the report, balance, and then applications.

The facial accounts of employees of the wage organization are grouped into independent cases and are located in them in alphabetical order. The minutes of meetings of the Council of the Labor Group or the Meeting of Shareholders of the Organization are grouped by chronology and the order of numbers. Documents prepared to meetings are placed after protocols in the sequence of consideration of issues.

Correspondence is grouped for the calendar year and is systematized in chronological sequence: the document-response is placed on a request document. Reviews, report notes, acts, references and other documents reflecting the main content of the enterprise are grouped in one case, provided that they concern the same issue.

Folders with documents are to bind. The title page indicates the name of the organization, the name and sequence number in the case from the beginning of the year, the reporting period (year, month), the number of statements, the total number of sheets in the case, the shelf life.

The deadlines for the storage of individual primary documents, statements, reports and other materials are determined by the list of standard documents generated in the activities of the enterprise, indicating the terms of storage of materials approved by the main archival department under the Council of Ministers of the USSR 15.08.88, taking into account changes made by the decision of the State Service Service of Russia and Rosarhiva from "On the change in the timing of storage of accounting documents" 27.06.96

In ςᴏᴏᴛʙᴇᴛςᴛʙi with the data list to documents with the shelf life of 1 year to confirm the balance by mutual calculations; To documents with a shelf life of 3 years - Quarterly balance sheets and reports of organizations with explanatory notes, reports of meetings of the Commission for the consideration and approval of quarterly accounting balances and reports, support books and card files of system and non-system accounting, control books, magazines and statements, chess journals, cash journals books, books and card files of accountable persons, revolving and accumulative statements on analytical and synthetic balance accounts, cash acquittal documents and a number of other documents; to documents with the shelf life of 5 years - the main books and magazines, as well as acts of documentary audits of financial and economic activities of organizations and materials for them; For documents with a service life of 10 years - annual balance sheets and reports of organizations with explanatory notes, gear and dividing balance sheets, liquidation balances with applications and explanations, protocols of meetings for consideration and approval of annual accounting balances and reports, inventory inventory, accurate statements, protocols Meetings of an inventory commission for the consideration of accual statements and other materials on the inventory of buildings and structures, books and cards for the accounting of buildings and structures. Passports of buildings, structures and equipment are stored before writing off the specified values \u200b\u200bfrom the balance. The personal accounts of workers and employees should be kept (75 - c) years, where in is the age of persons at the time of termination of the personal account. In the absence of personal accounts, the settlement statements on the issuance of wages should be stored for 75 years. With the termination of the organization's activities, documents related to the accrual and paid to employees are subject to mandatory delivery to state archives.

The seizure of primary documents from the organization is permitted only by the bodies of the inquiries, the preliminary investigation and the prosecutor's office, ships, tax inspects and the tax police on the basis of their decrees in ςᴏᴏᴛʙᴇᴛςᴛʙi with the current legislation of the Russian Federation. Withdrawal of documents is issued by the Protocol, a copy of Kᴏᴛᴏᴩo is awarded to receipt of the head of the organization or chief accountant.

With permission and in the presence of representatives of bodies conducted by the seizure of documents, the chief accountant or another official can remove copies from the seized documents indicating the foundation and date of seizure.

In the event of the disappearance or death of primary documents, the head of the Organization appoints the Commission to investigate the reasons for their disappear or death. The results of the commission are issued as an act, which is approved by the head of the enterprise.

Inventory of property and financial obligations

Inventory - ϶ᴛᴏ Check property and organization obligations by counting, measurement, weighing. This is a way to refine accounting indicators and subsequent monitoring of the safety of the organization.

Basic inventory purposes:

  • identification of the actual availability of property;
  • comparison of the actual availability of property with accounting data;
  • check the completeness of reflection in accounting.

Inventory is subject to all property of the organization regardless of its location and all types of financial obligations.

Excluding the above, the inventory is subject to production reserves and other types of property that are not belonging to organizations, but those who are leased, obtained for processing), as well as property not taken into account for any reasons, are subject to industrial reserves.

Given the dependence on the degree of coverage of property testing and the organization's obligations distinguishes complete and partial inventory.

It is worth saying - complete inventory covers all the types of property and financial obligations of the organization without exception.

Partial inventory covers one or more types of property and obligations (only cash, materials, etc.)

Inventory can be planned, kums are carried out in advance deadlines, and sudden, kums are carried out, it is unexpectedly to establish values \u200b\u200bfor a materially responsible person. They are carried out by order of higher authorities, managers of organizations, at the request of the auditors, investigative and control bodies.

The number of inventories in the reporting year, the dates of their holding, the list of property and obligations tested for each of them are established by the head of the organization, except when an inventory is required.

Inventory must:

  • when the organization's property is transferred for rent, buy, sell, as well as when transforming a state or municipal enterprise;
  • before the compilation of annual financial statements, except for the property, the inventory of Kᴏᴛᴏᴩo was conducted no earlier than October 1 of the reporting year. Inventory of fixed assets can be held once every three years, and library funds - once every five years. In areas located in the extreme north, and in equal areas inventory of goods, raw materials and materials can be carried out during their smallest residues;
  • when changing financially responsible persons (on the day acceptance and transfer of cases);
  • when identifying the facts of embezzlement, abuse or damage;
  • in case of natural disasters, fire, accidents or other emergency situations caused by extreme conditions;
  • upon liquidation (reorganization) of the Organization or in other cases provided for by the legislation of the Russian Federation.

For inventory in the organization, a permanent inventory commission is being created.

With a large amount of work, work inventory commissions are created for simultaneous inventory of property and financial obligations.

With a small amount of work and the existence in the organization of the Audit Commission, the implementation of inventories is allowed to impose on it.

The personal composition of permanent and working inventory commissions approves the head of the Organization. The document on the composition of the Commission (Order, Resolution, Order) register in the book of control over the implementation of orders for the implementation of inventory.

The inventory commission includes representatives of the administration of the organization, accounting workers, other specialists (engineers, economists, technicians, etc.)

The inventory commission may include representatives of the organization of the internal audit of the organization, independent audit organizations.

The lack of at least one member of the Commission during the inventory will be the basis for recognizing the results of inventory invalid.

Preparatory activities are carried out before inventory: material values \u200b\u200bare sorted and laid by names, varieties, sizes; In storage places, labels are postponed with a quantity, mass or measure of valuable values; All documents on the arrival and consumption of values \u200b\u200bmust be processed and recorded in the registers of analytical accounting; From financially responsible persons it is extremely important to receive a receipt that they do not have unfair and not written off in the cost of values.

The Chairman of the Inventory Commission brings all the arrival and expenditure documents attached to registries (reports), indicating "before inventory to" ... "(date), which should serve as a basis for determining property balances to the beginning of inventory on accounting data.

The presence of funds in nature is verified with the obligatory participation of a materially responsible person. The results of the counting, measurement and weighing are entered into inventory inventory or inventory acts at least in two copies, Kᴏᴛᴏᴩy sign all members of the Commission. Materially responsible persons confirm on each inventory that they have no complaints about the Commission and that proven values \u200b\u200bare made by them for storage.

The head of the organization should create conditions that provide complete and accurate verification of the actual availability of property in the time limit (to provide workforce to outweigh and move goods, technically serviceable weight management, measuring and control devices, measuring tair)

According to materials and goods stored in the intact packaging of the Supplier, the amount of valuables can be determined on the basis of documents at mandatory check in nature (to select) part of these values. It is appropriate to note that the definition of weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

When inventory of a large number of weighing goods, the provisions of the plumbs lead separately by one of the members of the inventory commission and the financially responsible person. At the end of the working day (or at the end of the ending), the data of the data of the statements merge and the resulting result is made in the inventory. Acts of measurements, technical calculations and plunders are attached to OTICI.

On each page, the inventory indicate in words the number of ordinal numbers of material values \u200b\u200band the total total of the amount in the natural indicators recorded on this page, regardless of which units of measurement (pieces, kilograms, meters, etc.), these values \u200b\u200bare shown.

Bringing errors is performed in all instances of the description by overclocking incorrect entries and stations over the crossed correct records. Corrections should be specified and signed by all members of the Inventory Commission and financially responsible persons.

On the last page of the inventory, empty lines are hard and mark on checking prices, taxation and counting of outcomes for signatures of persons who have made this check.

When checking the actual availability of property in the case of a change in financially responsible persons, the assistance adopted in the Options in obtaining, and the surrender - in the delivery of the property.

The property on the responsible storage leased or obtained for processing is compiled separate inventories.

If the property inventory is carried out within a few days, the premises where material values \u200b\u200bare stored, when careing the inventory commission should be sealed. During interruptions in the work of inventory commissions (at the lunch break, at night, for other reasons), the inventory should be stored in the box (cabinet, safe) in a closed room where an inventory is carried out.

If financially responsible persons discovered after an inventory of error in the elaboration, they must immediately (before opening the warehouse, storeroom, section, etc.) to declare the Chairman of the Inventory Commission. The inventory commission checks these facts and, if confirmed, it makes the correction of the errors in the prescribed manner.

For registration of an inventory, it is extremely important to apply the forms of primary accounting documentation provided in Annexes 6-19 to methodical instructions on the inventory of property and financial obligations, or forms developed by ministries and departments.

At the end of the inventory, control checks of its correctness can be carried out. Material is published on http: // Site
They should be carried out with the participation of members of inventory commissions and financially responsible persons, be sure to open the warehouse, storeroom, section, etc., where the inventory occurred.

The results of control checks for the correctness of the inventory are issued as an act (Annex 3 to methodical instructions) and are recorded in the book of accounting of control checks for the correctness of the inventory (Annex 4 to methodical instructions)

In the mertineventory period in organizations with a large nomenclature of values, selective inventory of material values \u200b\u200bcan be carried out in places of storage and processing.

Control audits of the correctness of inventory and selective inventories occurring in the mertineventory period are carried out by inventory commissions upon order of the organization's head.

Damaged or damaged values \u200b\u200bare acts, in Kᴏᴛᴏᴩ, indicate the nature and degree of damage, its causes, persons guilty of valuables. The results of inventory of cash and securities make out an act without recording them in inventory inventory.

The investigated inventory inventory and acts pass in the accounting department, where they are checked, then compare the actual availability of funds with accounting data. The results of the comparison are recorded in the accurate statement. It indicates the actual presence of funds according to the inventory (quantity and amount), the availability of funds according to the accounting data and the results of the comparison are surplus or shortage. In the accurate value of value, it is written to indicate the number and amounts by groups, types and varieties in ςᴏᴏᴛʙᴇᴛςᴛʙi with the classification adopted. In the accurate statement, only those values \u200b\u200bare recorded, the surplus or shortages are revealed, and the rest are shown in the statement of the total amount.

The amounts of surplus and shortage of commodity values \u200b\u200bin the accurate statements indicate ςᴏᴏᴛʙᴇᴛςᴛʙi with their assessment in accounting. It is worth saying, uniform registers can be used to design the results of inventory, the indicators of inventory describing and accurate statements are combined in Kᴏᴛᴏᴩ.

At the values \u200b\u200bthat do not belong to the organization, but those who are listed in accounting (those in the responsible storage, rented, obtained for processing) make up separate accurate statements.

The Inventory Commission is obliged to identify the causes of shortage or excessive discovered inventory. Conclusions, proposals and decisions of the Commission are issued by the Protocol approved by the head of the enterprise. After approval, the inventory results are recorded.

Revealed when inventory discrepancies between the actual presence of property and accounting data are reflected in accounting accounts in the following order:

  1. surplus property comes at the market value of property at the date of the inventory, and the amount is credited to the financial results of a commercial organization or an increase in income from a non-profit organization, and in a budgetary organization - to increase funding (funds);
  2. the shortage of property and its damage within the limits of the norms of natural loss to the costs of production or circulation, beyond the norms on the expense of perpetrators. If the guilty persons are not established or the court refused to recover losses from them, then losses from the shortage of property and its damage are written off on financial results from a commercial organization or an increase in expenses in a non-profit organization, and a budget organization - to reduce funding (funds)

Assessment of property and obligations

The assessment of property and obligations is made by the organization for their reflection in accounting and financial statements in monetary terms.

Property Assessment:

  • acquired for the fee, is carried out by summing the actual expenses for its purchase;
  • property obtained free - at market value at the date of charge;
  • the property produced in the organization itself is at the cost of its manufacture;
  • property acquired under contracts providing for the fulfillment of obligations (payment) by non-monetary means - at the cost of values \u200b\u200btransferred or subject to transmission by the Organization.

In fact, the costs produced include the cost of acquiring property, paid interest on the commercial loan, charges (surcharges), commission remuneration, customs duties and other payments, transportation costs, storage and delivery exercised by a third-party organization.

It should be noted that the current market value is formed on the basis of the price acting on the date of posting the property obtained free of charge, for a given or similar type of property. Information about the current price must be confirmed by documented or expert.

When determining the market value, data on prices for similar products obtained in writing from manufacturers can be used; information about the price level existing in state statistical authorities, trade inspections and organizations; price level information published in the media and special literature; Expert conclusions about the value of individual facilities of fixed assets.

The cost of manufacture - ϶ᴛᴏ actually produced costs for the manufacture of property object (the cost of consumed raw materials, materials, fuel, etc.)

The cost of values \u200b\u200btransmitted or subject to the transmission by the Organization is established on the basis of the price, in comparable circumstances, the organization usually determines the cost of similar values.

If it is impossible to establish the cost of values \u200b\u200btransmitted or subject to the organization, the value of the property obtained by the Organization under contracts providing for the fulfillment of obligations with non-monetary means is determined on the basis of the cost, similar objects in comparable circumstances are acquired.

Application of other methods of evaluation, incl. By reservation, allowed in cases provided by the legislation of the Russian Federation and regulatory acts of bodies regulating accounting. These methods will be considered when studying the following topics.

Accounting in foreign currency accounts of the organization and operations in foreign currency is carried out in rubles on the basis of recalculation of foreign currency at the rate of the Central Bank of the Russian Federation (Central Bank of the Russian Federation) at the date of operation.

mOB_INFO.