Accounting manuals. Basic rules of accounting

Accounting is a rather complicated procedure, in connection with which it is quite difficult for beginners to understand it, especially if they have not previously received the appropriate education.

In this regard, many are taken to study the basic elements of reporting modern organizations in order to try to deal with all the documents on their own, without hiring outside specialists, in order to save money on additional specialists, and at the same time draw up everything Required documents in full accordance with the rules.

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At the same time, the legislation is constantly changing, so the majority have to re-figure out how to properly conduct accounting in 2020.

What it is

The balance sheet is a special document that is used to keep records of the company on the work done by it for past year... This document reflects the financial condition of this entity as of the specified date, and all the information that it includes is for informational purposes only for all employees of the accounting department, management of the organization, as well as shareholders and other responsible persons.

Where to start

It is worth starting to understand the correct preparation of financial statements with the basic concepts and rules that will help to avoid the most common mistakes that many make when submitting documents.

How to select information

In order to find the information you need for yourself, you should do the following:

• get a clear understanding of the main tasks of accounting and the subject area in which it is used;
• understand what constitutes financial results and the taxation system;
• understand and remember what the main elements include accounting;
• understand how exactly each of the obtained features affects the financial result;
• find out how the collection and correction of information is recorded using accounting tools, as well as the features of the classification of information;
• learn how to read the reporting correctly and analyze the data that is indicated in it;
• conduct some cross-cutting practice exercises to collect all the information and try to use it in practice.

Using this approach, it will be possible to learn practical management accounting, having received the necessary theory and future perspective.

Self-study

If a person decides to start a private entrepreneurial activity, it is better for him to learn in advance how to keep accounting, as often start-up capital there is not enough to hire a qualified specialist.

Thus, for self-study, it is worth highlighting a few useful steps:

• if there is no knowledge in the field of reporting, it is best to start reading the relevant literature, while doing training exercises;
• try to find the necessary reporting framework on the Internet, having received free lessons in various areas of accounting, as well as to study online the text of any legal act that regulates accounting;
• study the textbooks that are provided in the process of studying at universities, finding the appropriate publications, providing a deeper understanding of the maintenance and preparation of reporting;
• attend paid formal courses, which are often taught by professionals at institutes and colleges;
• application of skills in real life (for example, changing the recording system).

When accounting is well enough learned for a professional job in this position, you can consider options for how to start your career in this direction. For example, you can get a job "under the wing" of a more experienced specialist or try yourself as an assistant.

Documentation and experience

In order to learn the theory, it is worth studying several basic regulations:

• the federal law No. 402-FZ;
• Tax code;
• provisions adopted on accounting;
• chart of accounts;
• Federal Law No. 212-FZ.

Of course, it makes no sense to fully study the Tax Code, but you need to at least find out how value added taxes, profit and income taxes are calculated individuals... It is best to study all these regulations on specialized sites, since the formulation of legislative acts is quite difficult for beginners to perceive.

A step-by-step accounting lesson for dummies

Step-by-step instructions for entrepreneurs include all the necessary information that allows you to deal with all the features of reporting in the shortest possible time. Today, you can always get the information you need about accounting, and in addition, you can also attend specialized courses.

Choosing this option, the entrepreneur significantly saves own funds, but at the same time it will take him much more time to conduct this activity. Before you start to deal with the rules for reporting, it is best to study the basic concepts of the system, and in particular, this applies directly to the very definition of accounting and all special modes that are used today.

Without understanding such elements, it will simply not be possible to maintain the necessary registers, calculate expenses and income, pay salaries to your employees, and prepare documentation for reporting. It is all these operations that make up the accounting department of any commercial organization.

To begin with, it is worth noting the general regime according to which an entrepreneur must take into account any business transactions in the Book of Expenses and Incomes. At the end of each year, a 3-NDFL declaration is drawn up, and a tax of 13% is deducted, which is paid until April 30 of the next year. In this case, all incoming and outgoing invoices, as well as all purchases and sales made, are taken into account, after which a quarterly declaration is formed and the tax amount is calculated in accordance with the accepted rate of 18%.

With a simplified system, you need to fill out a book for recording information about income with a base of 6%, as well as all expenses and receipts, the tariff for which is set at 15%. The deadline for filing the declaration is similar to the general one, and the reporting and staff contributions are exactly the same. The main feature is the absence of income and property taxes.

Another preferential regime is UTII, but here accounting is quite complicated, since an entrepreneur must clearly record all the physical characteristics of his activities, including the area of ​​the premises, the total number of units of property in the transport fleet and many other indicators.

All changes in such indicators for the entire year should be indicated in the reporting in the process of calculating the tax from the month in which they occurred, and obligatory payment will be calculated at the baseline profitability for a specific activity set by local legislatures. Also, in the process of preparing such reports, it will be useful to know the deflator coefficients.

The standard course for beginners who are just starting to understand the peculiarities of accounting, includes important information that any commercial person will need, regardless of his field of activity.

In particular, several key themes are worth noting:

• accounting in budget companies;
• the history of the development of budget reporting;
• the plan according to which accounting accounts in budgetary companies should be drawn up;
• reporting forms used by budget companies;
• features of keeping records of funds.

The most difficult moments in the process

After studying the main elements of accounting, an entrepreneur will need to figure out what difficulties can be encountered in the process of preparing reports and what you need to be prepared for when interacting with tax authorities.

Clarifications on VAT

At the end of the reporting period, any company registered by the tax authorities must submit a VAT return, and in Russia these reports are submitted every quarter. During the 20 days that follow the last day of the reporting period, the declaration must be submitted to the relevant authorities, and in the same way it will be necessary to pay the corresponding deductions within 20 days.

In Russia, starting from January 1, 2020, a VAT return, if desired, can be submitted exclusively to in electronic format using telecommunication communication channels. In order to choose an operator of electronic document management, you can use the information registered on the regional websites of the Federal Tax Service.

With this resource, you will need to draw up an appropriate contract, get the appropriate crypto protection tools, including specialized electronic signature, with which you will need to certify declarations and invoices.

Features in foreign economic activity

It is worth noting several features characteristic of foreign economic activity:

• keeping records of amounts that are expressed or received in foreign currency, simultaneously in rubles and foreign currency;
• constant analysis of the dates when the ownership of the exported or imported property is transferred in accordance with the terms of Incoterms specified in the contract;
• the need to indicate the value of property purchased outside of Russia, with the obligatory indication of customs payments;
• reflection of the costs that are required to ensure foreign business trips in accordance with the rules of the current legislation;
• inclusion in the financial result for reporting date all revaluation results currency balances cash, as well as all kinds of settlements with counterparties, which are expressed in foreign currency;
• the need to form a separate analysis on reporting accounts and other registers in order to ensure reporting of all types of information related to foreign economic activity;
• control over the full flow of funds that are required for payment under foreign exchange contracts with foreign consumers;
• reflection of taxes that are charged additionally due to the introduction of foreign economic activity;
• compliance with certain rules and regulations that govern the deduction of VAT on various expenses directly related to import and export;
• correct filling of all reporting information on taxes paid.

Best books to download

It is worth noting a few basic literary works that any novice entrepreneur or accountant should definitely get acquainted with:

author	Name
Krutyakova	"VAT. Calculation and Payment Practice "
Hartwich	"1C: Accounting 8 at a glance"
Hartwich	“Accounting from scratch. Self-study guide "
Hartwich	"Accounting in 10 days"
Zinko, Veshchunova	“REPO transactions. Legal regulation, accounting, taxation and audit "
Vaisman, Kasyanov	"Accounting in the budgetary sphere"
Vaisman, Kasyanov	"Accounting in banks"
Morozova	"On simplification over a glass of tea"
Kirillova, Bogachenko	"Accounting. Workshop "
Dirkova	"Incubator for an accountant: from zero to balance"

Some of these books are also used in the learning process. professional accountants in various higher educational institutions, so it is definitely worth familiarizing yourself with them for those people who are trying to study on their own, comprehending the basics of accounting without outside help.

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

First of all, a person should ask himself the question of whether he is ready to connect his life with important, but routine work. The specialty of an accountant does not imply creativity and even a regular change of scenery. And you need to be mentally prepared for all this. You cannot choose a profession according to the principle: "if only that."

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

1. Homeschooling... You can “attend” webinars, take online courses, read books and articles. It is imperative to master, in particular - C1. For the self-taught person, there are now many resources and opportunities.
2. Higher education... In principle, many colleges have a specialty as an accountant, so people with 9 grades of education can also go to study. But later, you still have to get higher, since this is more appreciated among employers.

It should be borne in mind that a self-taught accountant will also need to go through industrial practice... Not every company needs personnel without a diploma and recommendations, so you will have to try to get the desired position. It is recommended to take training courses to obtain a certificate.

A real specialist is constantly improving his qualifications, mastering new programs and monitoring specialized literature.

Can you become a professional at home? Yes, you can. But it is worth understanding that without the appropriate education, it will be much more difficult to find a job. Therefore, it is recommended to study at colleges, universities and universities. A person with "crusts" can be firmly convinced that he will not be left without work.

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

Representatives of this profession are in every organization: commercial, public, state.

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

The duties of accountants include the following tasks:

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

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

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

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

In the field of accounting, many specific terms and definitions are used. A novice accountant definitely needs to master the basic terminology:

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

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

Accounting training for 2018

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

Modern companies need professionals who keep up with the times.

You can master a specialty at a college or university. It is best to choose educational institutions located on the territory of Moscow or St. Petersburg.

V central cities Russia has the highest level of education that meets all the necessary requirements. You can study for an accountant at the following universities and colleges:

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

The list includes the leading educational institutions of Moscow. The specialty that will need to be mastered is called accounting, analysis and audit. After graduation, a person can also become an economist.

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

Supporting literature (all books published in 2016):

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

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

Exists five forms of financial statements:

1. Balance- reporting on financial condition enterprises for a specific period of time. It is calculated in the form (table), which consists of two parts: the first contains information about the company's liabilities, the second - about assets.
2. Loss and profit statement- information that allows you to display the results of the financial activities of the enterprise for a specific time period. When drawing up the document, you need to indicate all the information about the income of the organization, even if the revenue was received not from the main activity.
3. On changes in the budget (capital)... The document must be filled out, focusing on the letter of the Ministry of Finance No. 117 (dated 23.12.97). It is important to adhere to the basic provisions in order to properly prepare reports. All information about capital should be indicated in stages, using not only general data (on use and receipt), but also information on cash balances on the account.
4. Cash flow... The reporting contains data on the funds received and spent for the year. In this case, all amounts are divided into several parts corresponding to the current, financial and investment activities organizations. The purpose of current activities is to maximize profits from the sale of goods or services. Investment cash movements are associated with the purchase or sale of equipment, real estate, assets. Financial activities called, not greatly reflected in the overall budget of the company.
5. ... The document must be filled out in accordance with the requirements set out in the Letter of the Ministry of Finance No. 4n (dated 01/13/2000). The letter contains information on all forms of bukh. reporting organizations.

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

Primary documents are papers that are required mainly for reporting to tax companies. They are stored for 4 years.

TO primary documentation relate:

• sales receipts and invoices;
• certificates of services performed;
• cashier's checks;
• expense reports;
• account statements;
• documents confirming payments to employees;
• statements and limit fence cards.

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

How much do you need to study to be an accountant? It will take people who graduate 9 grades 3 years and 10 months to master the profession in college. Education on the basis of 11 classes will take 2 years and 10 months.

Some institutions have an accelerated program. It can be used to study in 2 years and 10 months (based on 9 grades) or in 1 year 10 months (based on 11 grades).

There are also special courses, the duration of which rarely exceeds 6 months. On average, 2.5-4. Care must be taken when choosing courses as some people teach in an outdated or incomplete program.

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

How long does it take to become a chief accountant? Man with higher education can apply for this position after 3 years of work in the same enterprise.

A lecture on accounting for beginners is presented below.

What is accounting, what is it for and how is it done? What is an account and transaction? How to distinguish an asset from a liability and what is an accounting policy

How to organize accounting at the enterprise

In order to competently keep records at the enterprise, draw up transactions, draw up source documents, to count taxes, you need to understand how the organization of accounting in the enterprise takes place.

First of all, it should be noted that the main legislative projects that regulate the accounting process are the Federal Law “On Accounting” No. 402-FZ and the Regulations on Accounting and Financial Reporting in the Russian Federation.

The fundamental law is №402-FZ, and the Regulation supplements and specifies it. The Accounting Law has last edition dated July 19, 2017. V new edition many points of the law are presented in a new form, various clarifications have been made.

The above documents define the basic principles of accounting.

Basic rules of accounting

1. The collection and processing of information at the enterprise is ongoing.
2. From the approved Chart of Accounts, a work plan is formed, on which accounting will be carried out at the enterprise.
3. Accounting is carried out in monetary terms in rubles and in Russian.
4. For each business transaction in the company, an accounting entry is drawn up according to the principle double entry.
5. For each business transaction, a primary document is drawn up, which must be drawn up at the time of the transaction or immediately after its completion. The posting for each transaction should only be done with the voucher.
6. For registration of primary documents, standard forms are used (if they are developed and approved). If there is no unified form for the document, then it is drawn up in any form, but with the content of all required details.
7. Information from accounting documents is collected and systematized in accounting registers. Register forms have an approved form.
8. Periodically, an inventory of the assets and liabilities of the enterprise (property and liabilities) is carried out without fail. The frequency of the inventory is approved by the head of the organization.
9. For the competent organization of accounting at the enterprise, an accounting policy is developed and an appropriate order of the head is drawn up.

The specified basic principles of accounting are fundamental, it is on them that accounting is kept at the enterprise. Fulfilling the specified accounting rules, you can be sure of the competent organization of accounting in the accounting department.

How is accounting done in the company?

All accounting is built on a very important principle - its continuity.

Every day, an accountant or other employee responsible for maintaining accounting records records business transactions... From day to day, he reflects transactions using postings, forms documents, fills out accounting registers. It is important to understand that this process is continuous, starting from the moment the company was founded and until the end of its existence, the accountant must keep accounting, fill out and submit accounting and tax reports.

At the initial stage of the formation of the company, he develops a working chart of accounts, for this, the necessary accounts are selected from the Chart of Accounts approved by the Ministry of Finance of the Russian Federation, on which all transactions will be recorded. Depending on the size of the organization, as well as on the specifics of its activities, the set of accounts may vary.

Also, when opening an enterprise, an accounting policy is approved, on the basis of which accounting will be conducted.

Then, every day, a lot of operations will be performed at the enterprise: purchase of materials, fixed assets, sale of goods, production of products, payment of goods to the supplier and receipt of payment from the buyer, etc. For each such operation, the accountant fills out the corresponding primary documents, on the basis of which he makes a posting from the approved plan.

At the end of each month, monthly turnovers and the final balance are calculated on each account. At the beginning of the next month, all accounts are reopened, the final balance from the previous one is transferred to the next month.

During the month, every day, all business transactions are recorded on open accounts with the help of postings, at the end of the month the accounts are closed again, the balances are calculated for them and transferred to the next month.

This process is endless, from month to month the same actions will be performed. This will consist of fundamental principle continuity in accounting.

In order to competently organize accounting in accounting, you need to be able to do three things:

• know your working chart of accounts
• be able to draw up postings
• be able to draw up documents and fill out accounting registers

A little about the Law on Accounting (No. 402-FZ)

In November 2011, the Plan for the development of accounting and reporting of enterprises in Russian Federation... Its goal was to achieve greater accessibility of information in the field of accounting, improve the quality of reporting and bring it to international standards. The most important step in the implementation of this plan was the adoption of the Federal Law No. 402-FZ "On Accounting", which entered into force on January 1, 2013.

The new legal act replaced the previously effective Law No. 129-FZ. In general, the document introduces detailed clarifications to the rules of accounting and financial reporting, explanations are given to many concepts, and some provisions of the old edition are completely changed. Thus, the scope of application of the Accounting Law was expanded. Now entrepreneurs, private lawyers and notaries (except for those who pay taxes under a simplified scheme) must keep records. State and local government bodies, various funds and branches international organizations the obligation to maintain accounting records is also imputed. Another innovation is related to the definition of accounting objects. Now they are also called assets, as well as income and expenses of the enterprise.

The Federal Law "On Accounting" consists of four main sections. Let's take a quick look at each one, and also highlight the main changes compared to the old edition.

Structure of the Accounting Law

Here it is determined that the main purpose of the Law is to establish uniform requirements for accounting. The definition of accounting is given as a system for generating information about economic objects, taking into account the requirements and the creation of financial statements based on this information. Article 2 describes the scope of this Federal Law. As already mentioned, it has been expanded, and now everyone to whom the Federal Accounting Law applies are called not “organizations” but “economic entities”.

2. General requirements to accounting.

This chapter describes in detail the order and rules of accounting. The duty of the head of the enterprise is noted to organize this work correctly. An important innovation is the prohibition of the head of the company to personally keep accounting. This provision does not apply to small and medium-sized businesses. In all other enterprises, there must be a staffing unit of the chief accountant or there must be a contract for the provision of relevant services. At the same time, the minimum requirements for applying for this position are listed.

Article 8 emphasizes that each economic entity can choose its own accounting policy.

Article 9 regulates the execution of primary documents. Instead of previously used unified forms primary forms are introduced, approved by the head of the enterprise. At the same time, a mandatory list of items is provided. This article also talks about the possibility of creating digital documents certified by an electronic digital signature.

Article 10 deals with the maintenance of accounting registers. Here, the powers of the head have also been expanded in terms of approving document forms. In addition, these documents are no longer trade secrets.

Articles 13-18 regulate the creation of financial statements as a source of reliable data on the position of an entity, the result of its work, movement financial assets per reporting period... Here there was a requirement to submit one copy of the financial statements to the statistics authorities within a period of no more than three months from the end of the period. Reporting documents are also prohibited from giving the status of a commercial secret. In the 402nd federal law on accounting, unlike the previous one, the methods of providing accounting statements to users are not regulated.

3. Regulation of accounting.

This chapter talks about accounting regulations, regulatory bodies and their functions. Law No. 402-FZ introduces a number of fundamentally new provisions in this part.

A requirement is introduced for accounting reporting to comply with federal and industry standards, as well as compliance with internationally accepted requirements. Such standards establish the classification of accounting objects, the content and form of the information provided, and other provisions. The standards will be developed by the Ministry of Finance, the Central Bank, as well as by subjects of non-state regulation: unions of entrepreneurs, auditors and other interested organizations.

Articles 26-28 deal with the procedure for creating accounting standards. At the same time, it is pointed out the great importance of the publication of drafts of such documents in print media and the Internet for the purpose of public discussion.

4. Conclusion.

The final chapter talks about the storage order accounting documents and the peculiarities of the application of the Law. The storage of accounting documents should be carried out in accordance with the rules of archiving. Moreover, the shelf life cannot be less than five years.

Summing up, we can say that Federal Law No. 402-FZ, making accounting more open and democratic, requires compliance with uniform standards in this work.

Primary accounting documents - get to know

All business transactions occurring daily at the enterprise must be documented. The purchase of materials, goods, fixed assets, the sale and shipment of goods to the buyer, all the movement of funds, the production process, the payment of wages and the transfer of taxes - all these and many other operations are displayed in the primary accounting documents.

The paper in question is a written certificate of the business processes that have taken place, which is legally valid and does not require any further clarifications and amendments.

Unified forms

Primary accounting documents can have a standard form, for which Goskomstat develops and approves unified forms of primary documents, which are contained in albums of unified forms of production documentation.

In accordance with the affixing of the Government of the Russian Federation No. 835 dated 07/08/1997, all powers on the design development and approval of albums of unified forms and their digital versions were transferred to the State Statistics Committee of the Russian Federation. All the details of the content and normative composition of the albums must be agreed upon by a special committee with the Ministry of Finance and the Ministry of Economy of the Russian Federation.

If the standard form of primary accounting documents has not been developed, then the organization independently prepares the necessary forms for itself, which it will use in its activities. At the same time, independently developed forms must contain the mandatory details of the primary documentation.

The list of mandatory details in the primary accounting documents:

• Name that fully reflects the financial and economic content production process... A document that has an incorrect, poorly readable or unclear title has no legal force.
• Name, in correct cases addresses and current accounts in banking institutions of the parties entering into the agreement (legal entities and individuals). In the absence of the necessary requirements, the document automatically loses its targeting and cannot be used in any operations.
• Compilation date. If the date is missing or not clearly described, the agreement has no legal effect.
• The general content of the performed operation, which discloses general form the essence of the name and contains short description production moments.
• Measuring instruments of a perfect business transaction. In their absence, the form remains without an accounting and settlement base, without which the further operation of the agreement is not carried out.
• Signatures of persons (legal and natural) responsible for the agreement. They are the director of a specific organization and Chief Accountant.

Processing of primary documents

Upon receipt of an accounting document, it is necessary to check its correct execution, the presence of all the required details. All the necessary lines must be filled in, the information must be readable, the signatures of the responsible persons must be, if necessary, a seal must be affixed. When processing accounting papers, you need to pay attention to the seal, the information on it must be clearly readable, the name, details, etc. must be visible.

After the document has been checked for correctness, it must be registered in the book or journal intended for this. For example, travel certificates are registered in the travel certificate journal, cash orders in the register of incoming and outgoing cash orders KO-3.

Storage and destruction

Documentation retention periods primary accounting and the procedure for their destruction is fully specified in the List No. 41.

How to fix

Nobody is immune to mistakes. What to do if mistakes are made in primary documents? If errors are detected at the design stage, then everything is simple, you can just take new form and fill it in again. But how to fix an error in a document if it is revealed later?

In general, there are three ways to correct errors in primary accounting documents:

• A correction method, which is allowed to be used only if the errors were identified before the balance sheet was compiled, or if they were made in the accounting registers, the errors should not affect the correspondence of the accounts. The essence of this method consists in carefully crossing out with a thin line the erroneous value of the sum, the wrong word, etc. The required text or number is written next to or above. In addition, it is necessary to write a disclaimer next to the error, with the appropriate date and signature of the person in charge. For example, "1000 rubles are crossed out, corrected to 1200, corrected believe, date, signature"
• The method of additional entries is made in case of an erroneous underestimation of the amount of a business transaction. This rule takes place in two cases: if in accounting register the necessary data of the primary document is missing, as well as when an erroneously underestimated amount is displayed in the register.
• The reversal method consists in the fact that an incorrectly made entry, usually numeric, is deleted by a negative value of the erroneous amount. In this case, incorrect correspondence and the value of the amount is repeated in red ink. At the same time, the required number is recorded with ordinary ink. This method is used in case of mistakes made in correspondence or when the amount is exaggerated.

The right to sign primary documents

In accordance with the legislation of the Russian Federation, the director of the organization and the chief accountant can sign the primary accounting papers. Also, the deputy chief accountant has the right to sign the documents of primary accounting, but all responsibility for the agreement being drawn up in this case passes to him. The right to sign by another employee, except for the head and chief accountant, must be formalized with the help of a power of attorney for the right to sign.

Summing up the above, we can say that primary documents are one of the important components of the correct organization of accounting in an enterprise. Moreover, only if they are available is it possible to conduct accounting, it is on the basis of the documents that accounting entries are made. Therefore, it is very important to correctly fill out forms and forms, to check the accuracy of the design when receiving them from counterparties.

We will deal with the assets and liabilities of the enterprise

In accounting, there are special concepts of "assets" and "liabilities". Both are important balance sheet and represent the most convenient way to summarize information about the activities and financial position of the organization.

Everything that an enterprise has is divided into assets that make a profit, and liabilities that are involved in the formation of the former. It is important to learn to distinguish between them, to understand what this or that enterprise object is.

Balance sheet asset and liability

The considered concepts are the main components of the balance sheet - the main report, which is drawn up in the accounting process at the enterprise. The balance sheet of accounting is depicted in the form of a table, in which assets are located on the left side, and liabilities - on the right. The sum of all positions on the left side is equal to the sum of all positions on the right side. That is, the left side of the balance is always equal to its right side.

Equality of assets and liabilities in the balance sheet is important rule that must be executed at any given time.

If equality is not met when compiling the balance sheet, then there is an error in accounting that needs to be found.

In order to correctly draw up a balance sheet, you need to understand what belongs to assets and what to liabilities.

Assets as an element of accounting

These are the resources of the organization that it uses in the course of economic activity, the use of which in the future assumes profit.

The assets always display the value of all tangible, intangible and monetary values ​​of the company, as well as property powers, their maintenance, placement and investment.

Examples of enterprise assets:

• Fixed assets
• Securities
• Raw materials, materials, semi-finished products
• Goods
• Finished products

All this property that the company will use in the course of its functioning in order to obtain economic profit.

Asset classification

According to the form of the functional composition, they are divided into material, intangible and financial.

• Material - refers to objects that are in material form (they can be touched and felt). These include the company's buildings and structures, technical equipment and materials.
• By intangible it is customary to mean that part of the production of an enterprise that has no material embodiment. It can be a trademark or a patent, which also take part in the organization's office work.
• Financial means different financial instruments companies, whether it be cash accounts in any currency, receivables or others economic investment with different terms.

By the nature of participation in the production activities of the enterprise, assets are divided into current (current) and non-current.

• Negotiable - used to complete the company's operational processes and are fully consumed in one complete production cycle (no more than 1 year)
• Non-negotiable - they take part in office work more than once, and are used exactly until the moment when all resources go into the form of products

By the type of capital used, assets are:

• Gross, that is, formed on the basis of equity and debt.
• Net, which implies the formation of assets only at the expense of the company's own capital.

According to the ownership of assets, they are divided into leased and owned.

They are also classified by liquidity, that is, the speed of their transformation into a financial equivalent. In accordance with such a system, among the resources are allocated:

• Assets with absolute liquidity
• With high liquidity
• Medium liquid
• Weakly liquid
• Illiquid

Non-current assets include land plots, different types transport, technical equipment, inventory of household and production type, and other accessories of the company. Assets of this type are recorded at their acquisition cost less accrued depreciation, or, in the case of land plots and buildings, at a price determined by a professional expert.

Liabilities of the enterprise and their participation in production activities

The liabilities of the enterprise mean the obligations that the company has assumed and its sources of funding (include equity and debt capital, as well as funds attracted to the organization for any reason).

Equity capital enterprises with any form of ownership, except for the state, contain in their structure a statutory fund, shares, shares in various business companies and partnership associations, proceeds from the sale of company shares (primary and additional), accumulated reserves, public finance In the organisation.

For state enterprises the structure includes state financial resources and deferred proceeds.

Borrowed capital

The structure of funds taken out on a loan consists of capitals for which this or that property is pledged, and regardless of whether a mortgage is issued or not, loans received from banking institutions, bills of exchange of various types.

Summarize.

What concerns the assets of the enterprise:

• Fixed and production assets
• Movable and immovable property
• Cash
• Inventories
• Securities
• Receivables

What concerns the company's liabilities:

• Authorized capital
• Loans and loans from other individuals and legal entities
• Undestributed profits
• Reserves
• Tax
• Accounts payable

Difference between liability and asset

The difference is their different functions; each of these elements of the balance sheet illuminate a different side of the paperwork. However, they are closely interconnected.

With an increase in the asset, the liability necessarily increases by the same amount, that is, the debt obligation of the enterprise increases. The same principle also applies to liabilities.

For example, in the event that a new loan agreement is concluded with a bank, assets automatically increase, since new finance comes to the organization, along with this, the company has a liability - a debt to the bank. At the moment when the organization repays this loan, there will be a decrease in assets, since the amount of funds in the company's account will decrease, along with this, the liability will also decrease, since the debt to the bank will disappear.

It is from this principle that the equality of the liability and the asset of the enterprise follows. Any change in the former entails a change in the latter by the same amount and vice versa.

Getting to know accounting accounts

What are accounting accounts? In accounting, this concept is constantly encountered. And this is not surprising, because this is the basic concept of accounting, it is on the accounts that all business transactions occurring at the enterprise are recorded.

The account is depicted in the form of a two-sided table, the left side is called debit, and the right side is called credit. Each separate account is used to record certain business transactions, which are grouped according to homogeneous characteristics. For example, materials are recorded on the account. 10 "Materials", accounting of fixed assets - 01 "Fixed assets", accrual and payment of wages to employees - 70 "Payments with staff on remuneration".

There are 99 accounts in total, their list is given in a special book called the Chart of Accounts. An organization may not use all of them. In the process of formation accounting policies it is determined what accounts will be needed to account for transactions occurring in this enterprise. Further, they are selected from the standard Plan, their list is approved in the order on accounting policy. Thus, the organization forms its own working chart of accounts of accounting - that is, a list that will be used in accounting, taking into account the specifics of the organization's activities.

Each company develops its own work plan, fixing it in the accounting policy.

What is a Chart of Accounts

This is a list of all available accounting accounts. This document developed by the Ministry of Finance of the Russian Federation.

All accounts in a single Plan are divided into sections. For each, subaccounts to it are indicated and short info about what it is intended for, what operations are taken into account on it.

Each account in the standard Plan is assigned a two-digit code and name. For example, cash accounting is kept on the account. 50 Cashier.

In addition, the standard Plan also contains the so-called off-balance accounting accounts, which are designed to account for property that does not belong to this enterprise. They are assigned three-digit code designations. For example, the accounting of leased fixed assets is kept on an off-balance sheet account. 001 Leased Fixed Assets.

Plan structure

There are 8 sections in a single Plan. The first 5 sections are accounts on which property, finished goods, goods, materials, and the production process are recorded. For example:

• Section 1 - non-current assets - a list of accounts associated with non-current assets(01 "Fixed assets", 02 "Depreciation", 04 " Intangible assets" etc.).
• Section 2 - production stocks - a list of accounts intended for accounting for the production process (20 "Main production", 23 "Auxiliary production", etc.).

Section 6 lists the accounting accounts that keep records of the company's liabilities.

In sections 7 and 8 - on which the accounting of capital and financial results is kept.

How does accounting work with the help of accounts?

In the accounting accounts, information is presented in monetary terms.

When performing any operation, a primary accounting document must be drawn up, on the basis of which this operation is recorded on the accounts.

This entry is made on a double-entry basis and is called a journal entry. In short, when any operation is performed, the amount of the operation is simultaneously recorded on the debit of one account and on the credit of another, this will be the posting.

For example, the cashier of the enterprise received money from the buyer. The accountant must draw up a primary receipt document cash order, which indicates the amount of cash received at the cashier. Based on this order, the transaction will be made to the account. 50 "Cashier" and 62 "Settlements with customers" - the amount received must be simultaneously recorded on debit 50 and credit 62.

Each business transaction is subject to mandatory fixation on the accounting accounts, on the debit of one and on the credit of the other.

Throughout the month, every day the accountant records all transactions using postings.

At the end of the month, debit turnover and credit turnover are calculated for each account.

The initial debit balance, if any, is added to the debit turnover for the month (Сnd). From the obtained value, the sum of the credit turnover for the month and the initial credit balance, if any, is subtracted.

Formula for calculation:

Ck = (Snd + Od) - (Snk + Ok)

If the resulting balance is a positive value, then we have a debit final balance of the account, if it is negative, it is a credit balance.

At the beginning of the next month, each account is reopened, the ending balance from the previous month is transferred to the current one, the debit ending balance is transferred to debit, and the credit balance is transferred to credit. It will be the opening balance.

This process is continuous, this is main principle organization of accounting at the enterprise - continuity of accounting.

Thus, accounting accounts are the main tool used in the accounting process.

An example of accounting for transactions on an account

Let's take the count. 10 "Materials". The enterprise at the beginning of the month (February) in its warehouses has materials in the amount of 100,000 rubles. During February, the company purchased more materials for the amount of 20,000 and 30,000. In February, materials for the amount of 70,000 were released into production. How the invoice will look like. ten?

Count. 10 - active, which means that it records the assets of the enterprise (materials). All receipts are reflected on debit, disposals (leave in production) - on credit.

February:

1. At the beginning of February, we have materials in the amount of 100,000 - this will be the initial debit balance (SD = 100,000).
2. During February, received materials for 20,000 and 30,000. These amounts should be debit account 10.
3. Released for production of materials for 70,000, this amount is credited to account 10.

February is over, we close count 10:

• we calculate the turnover on debit and turnover on the loan:

Od = 20,000 + 30,000 = 50,000
Ok = 70,000

• we calculate the final balance:

Ck = Snd + Od - Ok = 100,000 + 50,000 - 70,000 = 80,000.

March:

1. We carry over the ending balance from February to March. We enter in the debit account 10 the debit balance Ck = 80,000, this will be the initial debit balance for the current March.
2. We fix all the current operations for the receipt of materials and their release into production.
3. We close account 10 at the end of the month (we calculate the turnover and the final balance)

April:

1. We transfer the ending balance from the last month to the current one.
2. etc.

The process continues indefinitely.

Types of accounts, description and application

Let's analyze the types of accounting accounts. Let's get acquainted with active, passive and active-passive accounts, as well as synthetic and analytical.

According to the type of relationship with the economic balance, accounting accounts are divided into active and passive, as well as active-passive. Let us consider these types in more detail, since they are the main elements in the classification of the financial balance.

Active account accounting concept

Needed to display all processes directly related to the presence and use of the property values ​​of the enterprise. This implies the reflection not only of property in tangible form, but also of the intangible values ​​of the company (trade marks, patents, etc.). In this case, the number of the active account can say with approximate accuracy what kind of property is in the possession of the owner of the organization - the owner of the financial balance.

Speaking more simple language, then the assets of the enterprise are recorded on the active accounts. In order to understand whether an account is active or not, you need to know their distinctive features:

• The opening balance is always in debit
• Ending balance is also in debit
• The debit reflects an increase in the asset, the loan - a decrease

Examples:

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

Let's take the counter for example. 10 "Materials", all three criteria mentioned above are fulfilled for it. It keeps records of assets - materials. Upon receipt of materials (increase in the asset), a debit entry is made, upon disposal (asset decrease), a credit entry is made. The balance is always in debit, because it is not possible to release more materials into production than are in the warehouse. This means that the debit will always be more credit... That is, count. 10 - active in all respects.

The concept of passive account in accounting

Aimed at accounting and control of information about all sources of financing of the enterprise, which are subdivided into own and attracted (borrowed). The company's own capital contains in its structure all the profits that the organization received without financial assistance from outside. Attracted sources consist of all loans and credits involved in the company's office work, which the company has issued.

Thus, passive accounts keep records of the company's liabilities. The passive is characterized by:

• Credit opening balance;
• Credit closing balance;
• An increase in the liability is reflected in the loan, and a decrease in the debit.

Examples of passive accounts:

80 "Authorized capital", 83 " Extra capital", 66" Settlements for short-term credits and loans ", 67" Settlements for long-term loans and borrowings ", etc.

Let's take the counter for example. 67, it is intended for the accounting of loans issued to an enterprise for a period of more than 1 year, that is, it keeps records of liabilities.

The appearance of a loan (an increase in the liability) is reflected in the credit of account 67, its payment (decrease in the liability) - in debit. The balance will remain in credit until the loan is paid off and the account is closed.

Active-passive accounts

Usually you can immediately identify by the names accounting documents... As a rule, with this type of accounting accounts, the name of the document begins with the word "settlement" (for example, "settlements with personnel", "settlements with the budget", etc.). They also serve to display all calculations with different types counterparties (active and passive), to report information about receivables and payables, to monitor the results of the company's office work, its profits or losses.

That is, both assets and liabilities of the enterprise are recorded on active-passive accounts. They are characterized by the features of both active and passive accounting accounts.

Examples of active-passive:

60 "Settlements with suppliers", 62 "Settlements with customers", 76 "Settlements with by different debtors and creditors ", 90" Sales ", 91" Other income and expenses ", 99" Profit and loss ", etc.

Example - is account 62 active or passive?

When the goods are sold to the buyer, the buyer’s receivable to the organization, which is an asset, arises, we reflect its appearance on the debit of account 62, when the buyer pays the debt, we will enter the repayment amount into the credit account 62. We see that the appearance of an asset is reflected in debit, and its decrease in credit, it turns out that for account. 62 the characteristics of active accounts are fulfilled.

Let's take another situation, the buyer transfers an advance payment to the organization, until the organization ships the goods on account of this payment, it will be credited with accounts payable in front of the buyer. The appearance of this debt (that is, receipt of an advance), we will reflect on the credit account. 62. At the time of shipment of the goods to the buyer, the accounts payable will decrease, while an entry will be made on debit 62. That is, we will reflect the appearance of a liability (debt) as a loan, and its decrease - as a debit. It turns out that account 62 obeys the rules typical for passive accounts.

Based on this, we can conclude that account 62 is active-passive, since it is characterized by the features of both active and passive accounts, it keeps records of both assets and liabilities.

Synthetic and analytical

According to the degree to which the whole accounting information, are divided into synthetic and analytical.

Synthetic accounting accounts imply a generalized description of data, in which all information is presented concisely and without clarification. To enter any additional information into the document, subaccounts are used. A subaccount is a component of a synthetic account. Accounting is carried out in monetary terms.

For the highest level of detail use analytical accounts in which the required data is displayed in detail, including all the necessary elements and nuances. On analytical accounts, accounting can be carried out in other equivalents: in kilograms, meters, liters, pieces, etc., as it is convenient for the accountant.

For example, an organization has an account. 41, which takes into account the goods ( different kinds cereals) in generalized form in rubles. To synthetic count. For convenience, 41 analytical accounts “Krupa millet”, “Krupa mannaya” and others have been opened, on which accounting is kept in kilograms.

What other types of accounts are there?

In accordance with the economic content, they are subdivided into the accounts of assets, sources of formation of assets and business transactions. They display all types of active funds, as well as those capitals that are intended for subsequent sale. Accounts showing sources of asset formation, contain information about all the ways where funds come from, including own income and borrowed capital. Business accounts include in their structure all data on financial profit enterprises, as well as information about the costs of the enterprise for various purposes.

According to the sequence of indication in the accounts, the accounts are divided into nominal and off-balance sheet.

According to their purpose and structure, they can be basic, regulatory, budgetary and distributional, operational, financially efficient, etc.

Features of the use of off-balance sheet accounts

Often, in the course of work, enterprises have to perform operations for recording the movement and storage of property that does not belong to them. In addition, it is necessary to keep records of transactions related to the fulfillment of requirements and obligations to partners. For these purposes, off-balance sheet (off-balance sheet) accounts are used.

Off-balance sheet accounts are intended for accounting and entering information about material assets that do not belong to the economic entity and are temporarily at its disposal. Also off-balance sheet accounts are used to control certain types financial transactions... Their name emphasizes that they are out of balance and are not counted in it.

The need for separate accounting of values ​​that do not belong to an economic entity is explained by the fact that the main balance sheet should take into account only its own funds and the sources that form them. If values ​​that do not belong to it are reflected on the balance sheet of an enterprise, it turns out that they are accounted for twice: by the owner and by the temporary owner. This will contradict the legislation and distort the real financial situation of enterprises.

The main purpose of off-balance sheet accounts

• control of the use and safety of material assets that are at the enterprise on a leasehold basis, secure storage, transferred for installation, processing and other similar purposes
• accounting for contingent rights or obligations of an entity economic activity
• control of relevant types of business transactions
• providing comprehensive information on funds outside the balance sheet for management purposes, as well as the ability to assess the company's financial position.

The off-balance sheet account has a traditional, albeit slightly simplified structure. It reflects the opening balance, receipt and write-off of material assets during the month, the final balance.

Types of off-balance sheet accounts

In accordance with the Chart of Accounts approved by order of the Ministry of Finance of October 31, 2000 N 94n (as amended on 11/08/2010), several main types of off-balance accounts are used for organizations and enterprises of the Russian Federation, which are listed below.

Off-balance sheet accounts include:

001 Leased Fixed Assets. Required to enter information about the leased fixed assets. Such funds are accounted for in accordance with the valuation used in the existing leases.

002 "Inventories accepted for safekeeping." This off-balance sheet account serves to enter information about material values, for which, for one reason or another, payment has not been made, or temporarily accepted on the balance sheet.

003 "Materials accepted for processing". It is intended to display the availability and movement of raw materials or materials taken for processing and not paid by the manufacturer. The accounting is carried out at the prices reflected in the relevant contracts.

004 "Goods accepted for commission". Used by organizations that accept goods for commission in accordance with the contract. Accounting is carried out at prices determined by acceptance certificates.

005 "Equipment accepted for installation". Off-balance sheet account is used by contractor organizations to reflect information on all types of equipment for installation, which was provided by the customer.

006 "Forms of strict reporting". Displays available and issued for the report forms for certificates, diplomas, season passes, tickets, receipts and other similar reporting forms. Accounts are maintained at conventional prices. Each type of letterhead is accounted for separately.

007 "Debt of insolvent debtors written off at a loss." Here you can find information about debts written off. Such accounts are maintained for five years after debts have been written off, in order to control the possibility of repayment when the borrowers' solvency changes.

008 "Security for obligations and payments received". Contains information on the availability and movement of funds received as guarantees for securing obligations, as well as guarantees that were received for goods transferred to other organizations. The amount of the guarantee for accounting is determined by the terms of the contract.

009 "Security for obligations and payments issued". Reflects funds issued as collateral guarantees.

010 "Depreciation of fixed assets". This off-balance sheet account is intended to summarize data on the movement of amounts reflecting the wear and tear of housing stock, improvement, road facilities and the like, as well as fixed assets (in the case of non-profit organizations). Depreciation is charged at the end of the year at the rate of depreciation deductions.

011 "Fixed assets leased". Serves to display data on objects classified as fixed assets and leased. It is used in cases when, according to the terms of the agreement, the property must be reflected on the balance sheet of the lessee. The accounting is carried out in the prices appearing in the lease agreement.

In addition to the above, the list of off-balance sheet accounts can be supplemented by the organization itself, in accordance with the specifics of its activities. This should be reflected in the accounting policy.

For some types of economic entities, slightly different off-balance sheet accounts are used. So, Order of the Ministry of Finance of the Russian Federation No. 157n defines a chart of accounts for state and local authorities, extrabudgetary funds, institutions of science and education, government agencies... This plan identifies twenty-six types of off-balance sheet accounts that can be used by these organizations as needed.

Learn to draw up accounting entries

In each enterprise, in the course of its activities, there are many business transactions that must be taken into account in the accounting department. For their accounting, there are accounting accounts. The transaction is posted to the accounting accounts using a posting. What is wiring? How to prepare accounting entries? What is the principle of double entry in accounting?

The essence of double entry

At the time of any transaction, there is a change in the funds and sources of the enterprise, which are recorded on the accounts. Each transaction affects two accounts, the amount of the transaction is simultaneously reflected in the debit of one and the credit of the other. This is the double entry method.

Example:

Let's explain the principle of double entry with a simple example. Let's take any transaction, for example, the receipt of cash from a customer at a cashier's desk. In this case, there is a simultaneous increase in cash at the cash desk and a decrease in the buyer's debt. Cash is accounted for on the account. 50 "Cashier", all settlements with customers are reflected in the account. 62.

According to the principle of double entry, we must reflect this event on two accounts: 50 "Cashier" and 62 "Settlements with customers". The amount of cash received must be reflected in the debit of one and the credit of the other.

Cash cash- this is an asset of the enterprise, an increase in the asset is reflected in the debit of the account, that is, the amount received must be reflected in the debit of the account. 50.

The buyer’s debt is also an asset; the decrease in debt is reflected in the credit account. 62.

That is, a business transaction - the receipt of cash from the buyer in the accounting department is reflected using a simultaneous double entry on debit 50 and credit 62. The entry is made for the same amount in the amount of cash received.

Accounting entry concept

A double entry in accounting is a posting, or rather an indication of accounts, on the debit and credit of which an entry was made for the amount of the operation.

Take the example above, we have made a simultaneous entry on debit 50 and credit 62, a record of the type Debit 50 Credit 62 will be a posting. For convenience, it is reduced to the type D50 K62.

The two accounts that participate in the accounting entry are called offsetting. And the very relationship between these accounts is called the correspondence of accounting accounts.

Examples:

Here are some more examples accounting entries:

D10 K60 - materials from the supplier were taken into account.

D70 K50 - salary paid to the employee.

Д71 К50 - cash issued against the employee's account.

D20 K10 - materials released for production.

How to wire in three easy steps

Every day a lot of business transactions are performed at the enterprise, for each corresponding primary documents are drawn up. On the basis of these documents, the posting will already be made. In order to correctly account for the amount of the transaction, you need to be able to correctly draw up transactions.

For a novice accountant, the preparation of accounting entries often causes a lot of difficulties and in vain. It is quite simple to make wiring, how to make the wiring correctly?

There are three easy steps to follow:

• Step 1 - Determine which accounting accounts are involved in the operation, for this, a work chart of accounts is taken and suitable accounts are selected from it
• Step 2 - Determine to which account the transaction amount needs to be debited and which account should be credited
• Step 3 - Perform simultaneous double entry on these accounts

Let's take a look at these steps using an example.

An example of drawing up accounting entries

So, an event has occurred at the enterprise, for example, the goods have arrived from the buyer. How to make a posting?

We analyze the operation - the goods have arrived from the buyer, which means that there are more goods in the warehouses, while the organization began to count the debt to the supplier. Moreover, the amount of debt is equal to the value of the delivered goods.

1. Step 1- You need to select 2 accounts that are involved here:
   - the goods are accounted for on the account. 41 "Products";
   - all relationships with suppliers are conducted on the account. 60 "Settlements with suppliers".
   Thus, the amount of the transaction must be reflected on two accounts: 41 and 60.
2. Step 2- A product is an asset of an enterprise. A goods receipt is an increase in an asset. On the active account. The 41st increase in the asset is reflected in debit.
   The debt to the supplier is accounts payable (liability), the appearance of debt means an increase in the liability. On the active-passive account 60, the increase in the liability will be reflected in the loan.
3. Step 3- We carry out the posting on the principle of double entry - we enter the amount in debit 41 and credit 60 - we get a posting of the type D41 K60.

The concept of the accounting policy of the enterprise

Organizations, enterprises and other economic entities differ in their form of ownership, structure of assets, number of employees and other characteristics. In such a situation, it is impossible to apply strict uniform standards for organizing accounting to all participants in economic activity. Therefore, it became necessary to differentiate the methods of accounting activities for various types of enterprises. Hence the concept of the accounting policy of an economic entity appeared.

Accounting policy is a set of methods for organizing accounting by an economic entity. In other words, federal standards allow for various types of forms of accounting documents and organization of accounting, from which each subject chooses the most suitable methods for its activities. These methods include various options for grouping and evaluating the activities of an enterprise, paying off the value of its assets, ensuring the circulation of documents, conducting an inventory, using accounts, accounting registers, and others.

The accounting policy is approved by the order of the head, which can be drawn up according to the following model:

Who forms the accounting policy of the organization

The accounting policy of the enterprise is regulated by Federal Law No. 402-FZ of December 6, 2011 (Article 8) as amended on July 18, 2017 and the Accounting Policy of the Organization (PBU 1/2008). According to these regulations, the accounting policy must be developed by the chief accountant (or another person authorized to maintain accounting records) and approved by its head.

Law No. 402-FZ cancels the previously used standard forms of primary documentation, now such documentation is also approved by the head of the enterprise. At the same time, a list of mandatory items is provided. Clause 4 of Article 8 specifies that in the absence of accounting methods adopted by federal standards for a specific type of object, the latter can independently develop such methods in accordance with the requirements of legislation and existing standards.

Development of the accounting policy of the enterprise

Regulations PBU 1/2008 clarifies the organization of accounting policies in more detail. So, paragraph 5 introduces implicit assumptions:

• the assets and liabilities of the enterprise are separated from the assets and liabilities of its owners (and the assets of other organizations)
• the organization will carry out continuous activities in the long term and the fulfillment of its obligations will be guaranteed
• a consistent annual accounting policy will be ensured
• the facts of the economic activity of the organization correspond to the reporting period in which they occurred, regardless of the time of receipt of funds.

Clause 6 PBU specifies general principles accounting policies that must ensure:

• comprehensive display of all facts of economic activity
• timely entry of these facts into accounting documents
• priority of recognition of all expenses and liabilities over possible income and asset value
• priority of the economic component of economic activity over its legal form
• compliance of the results of analytical accounting with synthetic accounting accounts on the last day of the period
• rationality of accounting in accordance with the type of activity and the size of the organization.

Clause 4 of the Regulation introduces the main sections of the accounting policy that make up the structure of accounting activities. The head of the organization must be approved by:

• accounting chart of accounts (synthetic and analytical accounts).
• forms of primary documentation, accounting registers and internal reporting
• methodology for the inventory of assets and liabilities of the organization
• options for measuring these assets and liabilities
• the procedure for document flow and information processing
• methods of control of economic activity
• other documents regulating accounting for a particular company.

The third section of Regulations PBU 1/2008 is devoted to change in accounting policy... It is permissible in three cases:

• changes in federal legislation and regulations on accounting
• development by the organization of more advanced and effective ways keeping records
• significant reorganization, changes in the scope of the enterprise.

The introduction of a new accounting policy must be made, mainly, from the beginning of the reporting period. It is obligatory to approve the new structure of accounting by the corresponding orders of the head of the enterprise. The possible financial consequences of such a change should be reflected in the financial statements.

The leaders of many organizations underestimate the importance of the relationship between accounting policies and the results of the enterprise. Correct accounting policy has a positive effect on the cost of production, gross profit, other indicators financial situation organizations. In the absence of effective accounting policies, it is impossible to make comparative analysis activities of the enterprise in different periods, as well as compare the results obtained with the indicators of other similar enterprises.

Download sample

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Small businesses

Organizations and individual entrepreneurs can be classified as small businesses if they meet the criteria established by the 4th article of the Federal Law No. 209-FZ of 24.07.2007. This article, first of all, says that small businesses can be classified as commercial organizations, individual entrepreneurs, farms and consumer cooperatives if they meet the criteria established by this article.

On June 30, 2015, Federal Law No. 156-FZ of June 29, 2015 entered into force, which made some changes to the criteria for determining a small business entity. The criteria existing today, as well as the changes introduced by the new law, will be discussed below.

Small businesses can keep simplified accounting, take simplified accounting statements, apply a simplified order of cash discipline.

Criteria for small businesses in 2015

Criterion 1 - Average number of employees

Enterprises does not exceed 15 people, then the enterprise belongs to micro-enterprises (a type of small business entities).

If the average number of employees does not exceed 100 people, then the organization or individual entrepreneur can be classified as small businesses.

If the average number of employees over 100, but not more than 250 people, then the enterprise belongs to medium-sized businesses.

The average number is taken for the past calendar year.

Change 2015: according to the new law, an enterprise can be classified as a small business entity if given condition performed for three years in a row (previously 2 years were enough). An organization or individual entrepreneur will cease to be small if the average number exceeds 100 people for 3 consecutive years.

Criterion 2 - Revenue from the sale of goods or services

There is a ceiling on revenue from the sale of goods and services, which distinguishes between small and medium-sized enterprises.

If revenue for a calendar year excluding value added tax does not exceed 60 million rubles., the enterprise is considered a micro-enterprise.

If the revenue does not exceed 400 million rubles. for a year, then this is a small business.

If the proceeds does not exceed 1 billion rubles., then the enterprise is considered average.

The limit values ​​of revenue are set by the Government of the Russian Federation.

Change 2015: to classify an organization or individual entrepreneur as small businesses, this criterion must be met for at least three years in a row (previously it was 2 years). An organization or individual entrepreneur will be able to lose the status of a small enterprise only if the revenue exceeds the limit for three consecutive years.

Criterion 3 - share of participation in the authorized capital

An organization or individual entrepreneur can be classified as a small business entity if in the authorized capital of the organization:

• share of the state, constituent entities of the Russian Federation, Moscow region, charitable and other foundations, public and religious organizations no more than 25%
• share of other organizations that are not small, not more than 49%(previously it was 25%)
• share foreign organizations not more than 49%(previously it was 25%)

Based on materials: buhs0.ru

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Lesson 1	Basic terms and definitions, a theory without which it is impossible to move on
Lesson 2	Everything related to authorized capital enterprises (accounting, increase, decrease) and settlements with founders (dividends)
Lesson 3	Cash and non-cash funds, foreign currency, checks, letters of credit, etc.
Lesson 4	Receipt and disposal, depreciation, repairs, modernization, revaluation, lease of fixed assets
	Income and disposal of intangible assets, depreciation, revaluation
Lesson 6	Receipt of leave from the warehouse, inventory of materials and write-off of fuels and lubricants
Lesson 7	Product cost, finished product output, rejection
Lesson 8	Settlements with suppliers, buyers and other counterparties
Lesson 9	Features of the receipt and disposal of goods, as well as their movement within the organization
Lesson 10	Remuneration of labor, vacation pay, sick leave, benefits related to pregnancy, childbirth and childcare
Lesson 11	Accounting and tax accounting of expenses in the company
Lesson 12	Summing up the results of annual activity, calculating profit and loss

Taxation for beginners

The presented lessons will allow you to quickly master the basics of accounting, learn how to count taxes. The material is aimed at beginners, the information is provided free of charge.

The knowledge that can be obtained by studying the information in this self-study guide will be useful to accountants for competently maintaining accounting in an enterprise, entrepreneurs and leaders of organizations to understand the process and control of their accountant, ordinary citizens in ordinary life situations to make the right decisions in matters related to finance.

Self-study book on accounting for beginners "Accounting from scratch" will help to master all the necessary knowledge for the competent organization of accounting and tax accounting at the enterprise.

Due to the fact that all the information is presented in a simple and accessible form, everyone who wants to master the knowledge of accounting and reporting from scratch can understand it.

Self-teaching articles are provided with examples that will facilitate understanding of rather complex material and will allow you to consolidate the knowledge gained in practice.

The material is presented sequentially and divided into lessons. If you want to start learning accounting from the very beginning (from scratch), then you need to start with the section on accounting (that is, from the first lesson), then deal with tax accounting and taxation and finish with accounting and tax reporting.

Above you can go to any section or lesson that interests you.