Options for organizing accounting. Accounting info. Accounting Options

In accordance with the current legislation, each enterprise, regardless of the form and type of ownership, must keep accounting and statistical reporting, provide government agencies with the information necessary to maintain a nationwide system for collecting and processing economic information, tax control, etc. Distortion of this information may entail material, administrative and even criminal liability.

The organization of accounting is understood as a system of conditions for obtaining timely and reliable information about the economic activities of an enterprise and monitoring the use of production resources and the sale of finished products. The components of this system are primary accounting, document flow, inventory, Chart of Accounts, accounting forms, forms of organization of accounting and computing work, volume and content of reporting.

Responsibility for the organization of accounting and compliance with the law in the course of economic activity is borne by the heads of enterprises, which, depending on the volume of accounting work, can:

- Establish an accounting service headed by the chief accountant;

- introduce the position of an accountant;

– to transfer accounting to a centralized accounting department, a specialized organization or a specialist accountant;

- Maintain personal accounting.

Usually, this work is performed by the accounting department or an accountant, and the manager must create conditions for proper accounting, ensure that all departments and services, as well as financially responsible employees, comply with the requirements of the chief accountant in the procedure for processing and submitting documents to the accounting department for accounting.

In a small enterprise, accounting is maintained by an individual employee.

As a rule, the accounting service is headed by the chief accountant, who reports to the head of the enterprise and is responsible for the organization and methodology of accounting. At the same time, the responsibility for financial and economic activities lies with the head of the enterprise.

Chief Accountant appointed and dismissed by the head of the enterprise.

The duties of the chief accountant include reflection in the accounting registers of all business transactions; providing operational and analytical information to the management of the enterprise;

preparation of financial statements in a timely manner;

implementation of economic analysis of the financial and economic activities of the enterprise according to accounting data.

The chief accountant, together with the head of the enterprise, signs documents that serve as the basis for the acceptance and issuance of material assets and funds, settlement, credit and financial obligations and business contracts.

The chief accountant informs the head of the enterprise in writing about the documents on transactions that contradict the law and violate contractual and financial discipline. Such documents are prohibited from being accepted for execution. Upon receipt of a written order from the head of the acceptance of these documents for accounting, the chief accountant executes his order, in this case, the full responsibility for the illegality of the operations performed lies with the head of the enterprise.

The chief accountant ensures the correct accrual and timely transfer of payments to the state budget, social insurance contributions, repayment of debts to banks on loans on time.

The chief accountant cannot be assigned duties related to direct liability for cash and material assets.

The chief accountant is prohibited from receiving inventory items and money for the enterprise by checks and other documents.

The appointment and dismissal of financially responsible persons is coordinated with the chief accountant.

The chief accountant of the enterprise organizes the work of the accounting department, which performs the following work:

– calculates wages, including payroll and deductions from it, determination of social insurance and security contributions, control over the use of the payroll fund;

– keeps records of the material and technical values ​​of the enterprise;

- keeps records of production costs and controls the actual cost of production;

– keeps records of financial activities (finished, shipped and sold products, profits, reserves of the enterprise);

– keeps records of monetary transactions, including accounting for cash on hand and on the current account, accounting for settlements with the budget, suppliers and creditors;

- Prepares financial statements.

When the chief accountant is released from his position, the state of accounting and the reliability of reporting data are checked and an act is drawn up, which is approved by the head of the enterprise. Cases are handed over to a newly appointed person.

For fixed assets. The main elements of the accounting policy are:
choice of depreciation methods for fixed assets;
determination of useful life of objects;
determination of fixed assets, the cost of which is not repaid;
determination of the procedure for writing off the costs of repairing fixed assets to the cost of production.
When choosing a depreciation method for fixed assets, it should be taken into account that various approaches are currently used to the procedure for depreciation deductions for depreciable assets in financial and tax accounting. However, common to these types of accounting is the straight-line method of depreciation. Therefore, this method should first of all be recommended for use in financial, managerial and tax accounting.
The useful life of fixed assets and the list of items whose value is not redeemed are established by the organization based on the specific conditions for the operation of fixed assets and the financial strategy of the organization. PBU 6/01 “Accounting for Fixed Assets” and Decree of the Government of the Russian Federation of January 1, 2002 No. 1 “On the Classification of Fixed Assets Included in Depreciation Groups” can serve as the basis for making decisions on this issue.
It is advisable to determine the procedure for writing off the costs of repairing fixed assets to the cost of production, taking into account the option adopted in the accounting policy of financial accounting.
For intangible assets, the elements of the accounting policy are:
methods of depreciation for certain groups of intangible assets;
useful life of intangible assets.
When choosing a depreciation method for the corresponding group of intangible assets, the following regulatory documents should be used:
PBU 14/2007 "Accounting for intangible assets";
Tax Code of the Russian Federation (Chapter 25);
International Financial Reporting Standard No. 38 "Intangible Assets".
In accordance with PBU 14/2007 for intangible assets, depreciation charges are made in one of the following ways: straight-line method; reducing balance method; method of writing off the cost in proportion to the volume of products (works, services).
The Tax Code of the Russian Federation provides for the possibility of using linear and non-linear depreciation methods for intangible assets.
International Financial Reporting Standard (IFRS) 38 (para. 89) recommends using the following depreciation methods:
straight-line accrual method;
decreasing balance method;
unit method.
According to PBU 14/2007, the useful life of intangible assets is determined by the organization when accepting an object for accounting, based on the expected period of use of the object, the term of the patent, certificate and other restrictions on the terms of use of the objects, the number of products or other natural indicator of the amount of work expected to be received as a result of using this object.
By business reputation, it is impossible to determine the useful life of an object, depreciation rates are set based on 20 years.
The useful life of intangible assets cannot exceed the life of the organization.
In accordance with IFRS 38, the useful life of intangible assets can be more than 20 years (paragraph 11). Paragraph 84 of IAS 38 states that "the useful life of an intangible asset can be very long, but always has a limit."
For inventories, the main element of the accounting policy is the choice of a method (method) for estimating spent inventories. PBU 5/01 “Inventory Accounting”, the consumed material resources (raw materials, materials, fuel, etc.) are allowed to be reflected in accounting using the following methods for estimating reserves:
at the cost of each unit;
at the average cost determined at the end of each month for homogeneous types of material resources or for individual types of resources;
at the cost of the first purchases of consignments of material resources (FIFO method).
The Tax Code of the Russian Federation, in addition to those mentioned, allows the use of the method of estimating the cost of the latest purchases of consignments of material resources (the LIFO method).
In international practice, in addition to the above, methods (methods) are used:
HIFO;
LOFO;
permanent revaluation;
at a fixed price;
at group prices;
at purchase prices;
prices of the day;
accounting prices.
When choosing a valuation option for used materials, one should take into account the level of inflation, the financial condition of the organization, the pricing and taxation policy, as well as the conditions for the sale of products.
For purchased goods, an element of accounting policy is the choice of the method of their valuation.
When choosing a method for evaluating purchased goods, it is advisable to take the relevant provisions of financial or tax accounting as a basis. In accordance with clauses 6 and 13 of PBU 5/01 “Inventory Accounting”, the costs of procurement and delivery of goods to central warehouses, incurred before they are put on sale, may include:
in the cost of purchased goods;
included in selling expenses.
Retailers can rate items:
at the selling price with separate allowance for markups (discounts);
at the purchase price.
The Tax Code of the Russian Federation (Article 268) provides for the assessment of purchased goods by one of the following methods:
according to the FIFO method;
by the LIFO method;
at an average cost;
at the cost of a unit of goods.
In accounting for the costs of production and output, the elements of the accounting policy are:
determination of the list of cost centers;
establishing controllable costs for each cost center;
selection of those responsible for spending for each cost centre;
choice of method for grouping costs and writing off costs;
selection of the list of costing items;
choice of method for assessing work in progress;
choice of method for evaluating finished and shipped products;
choice of transfer prices;
choice of the option of summary accounting of production costs;
determination of repayment terms for deferred expenses;
the choice of methods for distributing indirect costs between the objects of accounting and calculation;
the choice of methods for accounting for production costs and calculating the cost of production.
The definition of cost centers depends on the organizational, technological and a number of other features of the organization, as well as the goals of management accounting. When establishing a list of cost centers, an optimal ratio of the costs of accounting with the effect of monitoring for each cost center should be ensured.
The establishment of controllable costs for each cost center depends on the level of cost control (first, second and subsequent levels) and the timing of the costs. The list of controlled costs for each cost center is indicated in the forms of accounting for production costs and reports on cost centers.
The choice of responsibility for spending for each cost center depends on the adopted cost management system and the level of the respective cost centers. In cost centers of the first level of cost management, responsibility for them is usually assigned to the performers of the corresponding work. At the level of organizational units, the heads of these units (teams, sections, departments, etc.) are usually recognized as responsible for expenses.
The choice of how to group costs and write off production costs. Currently, in the accounting practice of Russia, two main methods of grouping and writing off production costs are used:
division of costs into basic and overhead and calculation of the full production cost of products;
division of costs into variables, conditionally variable and constants and calculation of the incomplete production cost of production.
Along with the above two methods, a third method can be used in management accounting - dividing costs into variable and fixed costs and calculating the cost based on variable costs (a variant of the direct costing system).
The advantages and disadvantages of these cost grouping methods are discussed in § 10.2.
Selecting a list of costing items. When establishing a list of costing items, it is necessary to take into account the industry specifics of the organization, its organizational structure, the need to ensure comparability of costing items in planning and accounting, and a number of other features.
For industrial organizations, it is advisable to take as a basis the costing items established by the Basic Provisions for Planning, Accounting and Calculating Production Costs (42).
The choice of method for assessing work in progress. It is advisable to evaluate work in progress in mass and serial production using the methods adopted in financial accounting (§ 10.2).
Choice of evaluation method for finished and shipped products. Finished products and goods shipped can be reflected in management accounting, as a rule, similar to the options adopted in financial accounting (§ 10.2).
Choice of transfer prices. Transfer prices are set:
based on market prices;
cost-based;
on the basis of negotiations (agreement).
When using the second method to determine transfer prices, indicate the specific basis of the cost transfer price:
variable costs;
total costs;
total cost plus profit.
Choice of a variant of the summary accounting of production costs. The summary accounting of production costs is organized according to the non-semi-finished or semi-finished option.
The semi-finished version of the summary accounting for production costs allows you to identify the cost of semi-finished products at various stages of its processing and thus provides more effective control over the process of forming the cost of production.
In practice, a mixed or partially semi-finished version of the consolidated accounting for production costs is often used, in which part of the semi-finished products is reflected in the accounting, and at subsequent stages the accounting is kept according to the non-semi-finished version.
Determination of the order and terms of repayment of expenses of future periods. The order and terms of repayment of expenses of future periods depend, first of all, on the type of these expenses. For example, the costs of preparation and development of production are written off to operating costs over several years. The costs of acquiring licenses are expensed over the period of their validity. Fixed asset repair costs recorded at the beginning of the year may be written off during the year evenly by months or in proportion to the volume of production by months.
The choice of methods for distributing indirect costs between individual objects of accounting and calculation. The choice of method for distributing indirect costs depends on the technological, organizational and a number of other characteristics of organizations and should be aimed at ensuring a more accurate calculation of the cost of certain types of products, works, services.
The choice of methods for accounting for production costs and calculating the cost of production. When deciding on the choice of methods for accounting for production costs and calculating the cost of production, it is necessary to take into account the technological, organizational, industry and other features of production. It should also be borne in mind that the standard method of cost accounting is the most important element of the production cost management system. Separate elements of the normative method of accounting (for example, operational accounting for deviations of actual costs from normative ones) should be applied when using other methods of cost accounting and calculation of production costs. The advantages of this method should also include its compliance with the standard-cost calculation system, which is widely used in developed countries.

More on the topic 18.2. CHOICE OF ACCOUNTING OPTIONS AND EVALUATION OF ACCOUNTING OBJECTS:

1. 1.1 Capital as an object of value measurement in accounting
2. 1.4 Fair value in the system of market valuation of accounting items
3. 2.3 Development of the theory and methodology of valuation by the Russian school of accounting
4. 2.4 Changing the content of the assessment in modern accounting
5. 3.2 Classification of the valuation system in accounting
6. 5.1 Methodology for assessing liabilities in terms of changes in the value of assets in accounting
7. Non-semi-finished option for accounting for production costs

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In accordance with Art. 6 of the Law of the Russian Federation No. 129-FZ of November 1, 1996, responsibility for organization of accounting at couple at the macro level (in organizations), compliance with the law in the performance of business operations is the responsibility of the heads of organizations.

Heads of organizations can, depending on the volume of accounting work:

a) establish an accounting service as a structural unit headed by a chief accountant;

b) introduce the position of an accountant;

c) transfer, on a contractual basis, bookkeeping to a centralized accounting department, a specialized organization or a specialist accountant;

d) keep accounting records personally.

The choice of the accounting organization option for an economic entity depends on the volume and complexity of accounting and analytical work, as well as on the preferences of the managers and owners of the organization. The fact of such a choice is formalized by the relevant documents: the regulation on the accounting service (confirming its organizational status); job description; a civil law contract; by order of the head, etc.

A document disclosing the content of the selected option of the organization, accounting, should determine the subordination, the structure of the accounting service, the rights, duties and responsibilities of departments, officials or organizations that are responsible for accounting. In cases where accounting (financial, tax and management) accounting is entrusted to different performers, the relevant administrative documents should establish the status of each performer separately, clearly delimiting their rights and obligations in the accounting system of the organization.

In cases where, based on the volume of accounting procedures, an accounting service is created in an organization, an important element of accounting policy is to determine its structure, composition and number of employees. These issues are usually disclosed in the position on the service, staffing and job descriptions of employees. The composition, number and subordination of accounting personnel depend on such factors as the volume of economic activity, the organizational structure of the economic object, the rationality of the organization of the accounting process, the level of computerization of accounting procedures, the qualifications of personnel, etc.

The structure of the accounting service in an organization can be established by functional, subject and linear features.

Functional sign involves the distribution of accounting procedures for groups of operations. For example, in the accounting department, subdivisions of financial, tax and management accounting can be distinguished.

Subject sign implies the distribution of accounting procedures between accounting employees in connection with certain groups of accounting objects. For example, as part of the accounting department, sectors for accounting for fixed assets, inventories, settlements with employees, production costs, etc. can be distinguished. Such units must carry out the entire range of accounting procedures in the accounting area assigned to them.

Linear feature provides for the distribution of accounting procedures between employees of the accounting service and provides separate accounting for individual segments of the organization's activities. For example, construction, production, work, services, trade, or structural divisions of an organization, such as individual workshops or sections, auxiliary production and farms.

The structure of accounting services is established by organizations independently. Therefore, in practice, it is possible to use mixed and any other options for their organization. However, under any circumstances, the documents defining the functional responsibilities of the accounting service units should indicate who is responsible for the function of summarizing accounting information, compiling and presenting relevant reports to interested users.

The organization of accounting is understood as a system of conditions and elements (terms) for the construction of an accounting process in order to obtain reliable and timely information about the economic activities of an enterprise and monitor the rational use of production resources and finished products. The main components of the BU organization system are primary accounting and document flow, inventory, chart of accounts BU, forms of organization of accounting and computing work, volume and content of reporting.

The general principles of BU construction are:

· state regulation of BU (Government, Ministry of Finance of the Russian Federation and other departments). The state determines the general principles of organization and maintenance of accounting records, the composition, content, terms and addressee of the submission of financial statements, economic entities obliged to maintain accounting records, their rights, duties and responsibilities;

a combination of state regulation of accounting with the provision of broad rights to the enterprise in the organization and maintenance of accounting, its rationalization and improvement;

· continuous improvement of the role of accounting in providing information to internal and external users, rational use of production resources and finished products, in the introduction and strengthening of full cost accounting;

Ensuring the analyticity of BU data, which makes it possible to identify the influence of various factors on economic indicators and reserves for increasing production efficiency;

· dynamism of accounting organization, constant improvement of the accounting process, accounting methodology and techniques, scientific organization of work of accountants;

· application of general principles of management, including a systematic approach, economic and mathematical methods and models, principles of program-targeted management, scientific organization of labor.

The accounting cycle (observation, registration, processing, analysis and presentation of accounting data) includes the following operations:

2. Fixing a business transaction in the primary document.

3. Registration of data in accounting registers. The totality of accounting registers, together with the rules for their maintenance, constitutes the form of accounting records.

4. Processing of data in registers and processing of registers.

5. Drawing up financial statements.

6. Analysis of accounting data and financial statements.

7. Presentation of accounting data.

In accordance with the Regulations on accounting and reporting, responsibility for organizing accounting is assigned to the head of the organization. He must create the necessary conditions for the correct maintenance of accounting records, ensure that all departments and services, as well as employees related to accounting, comply with the requirements of the chief accountant in terms of the procedure for processing and submitting documents and information for accounting.

Accounting in the organization is carried out by the accounting department, which is its independent structural unit (service), or by the centralized accounting department, headed by the chief accountant. In the absence of an accounting service, accounting and reporting can be carried out by an audit firm or a specialist on a contractual basis.

The main prerequisites for a rational organization of accounting are: the study of provisions, instructions, instructions and other regulatory documents on accounting and reporting, as well as organizational and production features of the organization; determination of the volume and nature of accounting work; establishing the structure of the accounting apparatus and the forms of its connection with individual parts of the organization.

The study of provisions, guidelines, instructions and other regulatory documents on accounting and reporting is necessary to ensure the scientific organization of accounting, compliance with the law, compliance of the accounting methodology in this organization with the accounting methodology established for all organizations, which will ensure uniformity of accounting and reporting data across industries and all National economy.

In the process of identifying the organizational and production features of an organization, it is necessary to find out its organizational structure, the relationship of individual parts, their territorial location, familiarize yourself with the features of production technology, organization plans, etc. Knowing these features of the organization’s work will allow you to determine the information and deadlines necessary to ensure control for economic activity, the content of internal reporting, accounting objects for recording them in the relevant registers, forms of documents and registers, the procedure for their preparation, processing and approval, establish document flow.

Knowledge of production technology is especially important in determining the most rational forms and methods of accounting for production costs and calculating the cost of production, to ensure control over compliance with production consumption standards and finished product output standards.

To determine the volume and nature of accounting work, it is necessary, first of all, to establish the staff of the accounting apparatus and the distribution of work between individual employees, to compile a list of all accounting operations to be performed in a month, and to establish a time limit for each operation.

When establishing the structure of the accounting apparatus and the forms of its connection with individual parts of the enterprise, it is necessary to resolve the issue of centralization or decentralization of accounting.

With the centralization of accounting, the accounting apparatus of the enterprise is concentrated in the main accounting department, and all synthetic and analytical accounting is maintained in it on the basis of primary and summary documents coming from individual divisions of the organization (shops, departments, etc.). In the divisions themselves, only the primary registration of business transactions is carried out.

With the decentralization of accounting, the accounting apparatus is dispersed among individual production units of the organization, where synthetic and analytical accounting is carried out and balance sheets and reporting of factories, workshops and departments are compiled. The main accounting department in this case produces a summary of shop balances and reports, draws up a consolidated balance sheet and reports on the organization, and also monitors the accounting in individual divisions of the organization.

Practice has shown that the centralization of accounting provides more effective management and control by the chief accountant, makes it possible to more efficiently distribute labor among accounting workers, and use calculating machines more efficiently. Therefore, decentralization of accounting is allowed only in very large organizations.

In some organizations, partial decentralization of accounting is used, in which, in addition to compiling primary documents, production departments provide for analytical accounting for separate synthetic accounts, accounting for production costs, calculating the actual cost of products, etc.

To ensure the rational organization of BU, the development of a plan for its organization is of great importance.

The BU organization plan consists of the following elements: documentation and workflow plan; inventory plan; chart of accounts and their correspondence; reporting plan; plan of technical registration of accounting; plan for organizing the work of accountants.

In the documentation plan, documents are listed for accounting for business transactions and a calculation of the need for forms is made. Organizations can use standard forms of primary accounting documents or apply forms of documents developed independently. After determining the need for forms, they order the production of their circulation in a printing house or make an application for their purchase, and with a centralized supply - an application for their receipt from a higher organization.

All forms of primary accounting documents, both standard and developed independently, are compiled in compliance with the requirements stipulated by the Regulations on Accounting and Reporting.

The basis for organizing primary accounting in an organization is the workflow schedule approved by the chief accountant, that is, the passage of documents from the moment they are issued to deposited in the archive. In the workflow schedule, the persons responsible for the execution of documents are determined, as well as the procedure, place, time for the passage of the document from the moment it was drawn up to the date it was archived.

The inventory plan determines the procedure, forms and timing of scheduled and unscheduled inventories. It is necessary that the verification of the presence of valuables does not have a negative impact on the operation of the enterprise. The timing of unscheduled inventories should not be known to financially responsible persons.

The reporting plan indicates: a list of reporting forms, the reporting period for which one or another form of report is drawn up, the timing of reporting, the names and addresses of organizations and institutions, as well as the names of officials receiving reports, the method of reporting (by mail, telegraph, etc. .) and the names of the employees responsible for reporting, with an exact indication of the work performed. The reporting plan, as a rule, consists of two parts: the first part contains the necessary information on reporting submitted by an external user, the second - on reporting received from individual divisions of the enterprise.

In terms of technical registration of accounting, they give a detailed description of the form of accounting that will be applied at a given enterprise, and also indicate which computers, instruments and devices will be used in the organization. When choosing a form of accounting, organizations are required to follow the guidelines and instructions on this issue, take into account the specific working conditions of the organization, and be well aware of the advantages and disadvantages of existing accounting forms.

A significant place in terms of technical registration of accounting should be given to the mechanization and automation of accounting. In addition to the use of computers in appropriate organizational forms, it is necessary to provide for the use of various calculation tables and various means of mechanizing measurement and counting: measuring containers, meters (gas, electric, etc.).

In terms of organizing the work of accounting employees, they determine the structure of the accounting apparatus and the staff of the accounting department, give a job description to each employee, outline measures to improve their qualifications, and draw up schedules for accounting work. The main purpose of the schedules is the distribution of work between performers, determining the time for completing work, and measures for the scientific organization of work of accountants. Graphs are individual, structural and summary.

In individual schedules (calendar plans) indicate the work to be performed by each employee, and the deadline for their completion. The schedule regulates the employment of an employee for both one working day and longer periods of time (month, quarter, etc.).

The structural schedules indicate the names and deadlines for the performance of work by individual structural parts of the accounting department or enterprise (accounting settlement group, warehouse, workshop, etc.).

The summary schedule indicates the timing of individual accounting work (reporting, inventory, etc.) for the organization as a whole. It reflects in a generalized form the entire accounting process, and the responsibility for its implementation lies with the chief or senior accountant of the enterprise. Schedules of accounting work are compiled in the form of tables in which the deadlines for the implementation of planned work are noted.

Accounting apparatus, its structure and functions.

The activities of the accounting apparatus are determined by the Regulation on Accounting and Reporting, according to which the accounting department is an independent structural unit (service) and should not be part of another part (service) of the enterprise.

The structure of the accounting apparatus depends mainly on the conditions of organization and production technology, the volume of accounting work and the availability of technical accounting tools. It should: reflect the specific features of the organization and production technology; ensure interaction between structural divisions and performers; avoid duplication and parallelism in the work of structural units and individual performers; use the achievements of the scientific organization of labor; be as simple and compact as possible; provide the management of the enterprise with all the information necessary to control and manage production at minimal cost for the functioning of the accounting department, and external users - with reliable financial statements.

Currently, there are three main types of organization of the accounting structure: linear (hierarchical), vertical (linear-staff) and combined (functional).

With a linear organization, all accounting employees report directly to the chief accountant. This accounting structure is used in small enterprises with up to 7-9 people.

When organizing the accounting apparatus vertically, intermediate management links (departments, sectors, groups) are created, headed by senior accountants. In this case, the orders of the chief accountant are transferred to the senior accountants of the relevant management units, who determine specific executors and control the performance of work. This accounting structure is used in most medium-sized organizations and in some large organizations.

In medium-sized organizations, the accounting department includes:

The material group responsible for accounting for the acquisition of material assets, their receipt and expenditure. In the same group, as a rule, they keep records of fixed assets and IBE;

· a payroll accounting group that takes into account the labor costs of workers, calculates wages for employees, monitors the use of the payroll fund, and records all settlements with employees of enterprises and the budget. the Social Insurance Fund and other departments related to wages;

· production and cost accounting, which keeps records of production costs, calculates the cost of production, reveals the results of intra-factory cost accounting, and compiles reports on production;

accounting of finished products, accounting for finished products in warehouses and their sale;

· a general group whose employees keep records of other operations and the General Ledger, draw up a balance sheet and other forms of financial reporting.

In addition, the accounting department includes groups (departments) of capital construction and housing and communal services.

In large organizations, in addition to those listed, there are usually groups (departments) for accounting for containers, accounting for fixed assets, a settlement group whose employees keep records of funds and settlements with organizations and individuals, a group for the preparation and machine processing of information, summary analytical, etc.

General scheme of the structure of the accounting apparatus of medium and large enterprises

Fig.1.1 The structure of the accounting apparatus of medium and large enterprises

With the combined organization of the accounting structure, its special structural units (for example, for production) perform a closed cycle of work. The rights of the chief accountant in this case are transferred to the heads of accounting departments within the established competence. This structure of the accounting apparatus is used in especially large organizations and in production associations.

An important stage in the development of the accounting structure is the formation of a system of positions, depending on the nature, composition and volume of accounting work at the enterprise.

The work of accounting should be carried out using the scientific organization of labor (NOT) of accounting workers, which is called to increase the productivity of their work, the reliability and completeness of the information received, and its analyticity.

NOT of accountants is a set of measures developed on the basis of modern achievements in science and technology that ensure rational accounting, and includes the following elements: division and cooperation of labor, its rationing and stimulation, labor methods and techniques, organization and maintenance of jobs, creation of favorable conditions for labor.

Of the listed elements of NAT, the most important are the creation of favorable working conditions and the organization and maintenance of workplaces.

Creating favorable working conditions for accountants includes: allocation of specially equipped premises (as a rule, near the main production and in the same building with other management services); ensuring normal illumination, temperature (within 18-20 0 C), air humidity (more than 60%), as well as its purity, correct color design of the interior; creation of a normal psychological climate, work schedule (time of the beginning and end of breaks in work, shifts, alternation of days of rest, vacation schedules, etc.).

This list also includes the rational organization of the workplace, which means: the choice of dimensions, forms of furniture and equipment that are convenient for work, and their placement, taking into account the sequence of work performed; equipping the workplace with appropriate office equipment, modern computer technology and reference materials; creation of favorable sanitary-hygienic and psychological working conditions.

There are non-mechanized (manual), mechanized and automated workplaces. The non-mechanized workplace of an accountant (accounting worker) is equipped with a card file, tables, etc. A mechanized workplace, unlike a non-mechanized one, is equipped with keyboard machines (electromechanical or electronic), which can significantly reduce the complexity of calculations.

At the automated workplace of an accountant (workstation of an accountant), with the help of computer technology, information processing operations are performed automatically. A small part of manual operations and decision-making remains on the share of a person.

The development of an accountant's workstation includes the justification and creation of appropriate types of support: functional, technical, technological, informational, software, organizational and legal.

What options for organizing accounting can tax payers use? In what registers to record business transactions? How to keep records without double entry and is it worth it? You will find all the answers in the article prepared by our colleagues from the Simplified magazine.

On a note

How does accounting for "simplified" differ from the usual

First difference- abbreviated chart of accounts. That is, instead of a universal chart of accounting accounts approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, small businesses can develop their own work plan by combining similar accounting accounts in it. Tips on how to reduce the general chart of accounts are given in paragraphs 3 - 3.2 of the information of the Ministry of Finance of Russia No. PZ-3 / 2012.

Second difference- Simplified bookkeeping. Instead of a complete reporting package (balance sheet, and annexes to them), “kids” can submit only the first two forms to the IFTS and the statistics agency (clause 85 of the Regulation, approved by order of the Ministry of Finance of Russia dated July 29, 98 No. 34n). In addition, small companies can also form a balance using simplified forms, where the indicators are enlarged. The forms of such forms are given in Appendix No. 5 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Third difference- You can correct errors in accounting using a simpler scheme. Small businesses have the opportunity to correct significant errors in accounting and reporting in the period in which they discovered them (clause 9 PBU 22/2010 "Correction of errors in accounting and reporting"). Profits or losses of previous years resulting from such an adjustment must be reflected in account 91 as part of other income and expenses (paragraph 14 of PBU 22/2010). Accordingly, the changes themselves are recorded in the current reporting. There is no need to recalculate the reporting figures for previous years.

Now we will tell you more about the essence of the full form of simplified accounting. As we have already noted, it is based on the use of special registers - statements. In them you write down all the facts of economic life.

Note! The full form of simplified accounting is based on the use of special registers. They are given in appendices 2 - 10 to the Recommendations

You can develop the forms of these statements yourself on the basis of those given in appendices 2 - 10 to the Recommendations. In particular, these are the following registers:

- statement of accounting for fixed assets and depreciation - form No. 1 MP (Appendix 2);

- inventory record sheet - form No. 2MP (Appendix 3);

- statement of accounting for production costs - form No. 3 MP (Appendix 4);

- statement of accounting of funds - form No. 4 MP (Appendix 5);

- record of settlements and other operations - form No. 5 MP (Appendix 6);

- sales record sheet - form No. 6 MP (Appendix 7);

- record of settlements with suppliers - form No. 7 MP (Appendix 8);

- record of settlements with personnel for wages - form No. 8 MP (Appendix 9);

- summary sheet (chess sheet) - form No. 9 MP (Appendix 10).

Fix the amount for any business transaction simultaneously in two statements: in one - on the debit of the account indicating the credited account, in the other - on the credit of the account with the reflection of the debited account. At the same time, make a record of the essence of the completed business transaction on the basis of the primary document.

Example 1 How to reflect business transactions in simplified accounting registers

LLC "Svet" applies the simplified taxation system and keeps accounting in full form of simplified accounting. The accountant of Svet LLC reflected the receipt and payment of materials as follows.

First operation- Received materials in the amount of 10,000 rubles. (DEBIT 10 CREDIT 60). The accountant reflected 10,000 rubles. in the material accounting sheet (form No. 2 MP) in the debit of account 10 of account 60. He recorded the same amount in the statement of accounting for settlements with suppliers (form No. 7 MP) on the credit of account 60 in correspondence with the debit of the account10.

Second operation- the debt on acquired valuables in the amount of 10,000 rubles was repaid. (DEBIT 60 CREDIT 51). The accountant wrote down 10,000 rubles. in the record of settlements with suppliers form No. 7 MP) on the debit of account 60 in correspondence with the credit of account 51. He reflected the same amount in the cash register form No. 4 MP) on the credit of account 51 and the debit of account 60.

An important circumstance!

Any business transaction should be recorded simultaneously in two accounting sheets: in one - on the debit of the account indicating the credited account, in the other - on the credit of the account with the reflection of the debited account.

At the end of the reporting period (month, quarter or year), summarize the information accumulated in the statements in a summary (chess) statement in the form No. 9 MP. In practice, most firms do not form a chessboard. However, the experts who developed the Recommendations advise small companies to compile it. Because this form, among other things, helps to verify the correctness of posting amounts across accounts.

On a note

Which firms are small businesses An organization can be considered a small business if it meets all the conditions listed in paragraph 1 of Article 4 of the Federal Law of July 24, 2007 No. 209-FZ. Namely:

- the average number of employees of the company for the previous calendar year is up to 100 people;

— the share of participation of the Russian Federation, subjects of the Russian Federation, municipalities, foreign legal entities and individuals, public, religious and charitable organizations does not exceed 25%;

- revenue from the sale of goods (works, services) for the previous calendar year does not exceed 400 million rubles.

Most of the "simplistic" fall under these criteria. But there are exceptions among them. For example, firms whose authorized capital consists of more than 25% of the shares of foreign citizens (paragraph 1 subparagraph 14 paragraph 3 article 346.12 of the Tax Code of the Russian Federation). These organizations may apply the USN. However, they are not small companies.

"Chess" is a table in which the rows correspond to the debits of the accounts, and the columns correspond to the credits of the accounts. At the intersection of rows and columns, the amount corresponding to the mutual turnover of these two accounts is put. The bottom last line shows the sum of the credits of all accounts. And on the right in the last column is the total amount of debits. If you reflected all the amounts on the transactions correctly and correctly calculated the totals, then in the lower right corner of the summary sheet you will get a single total value for both rows and columns (in other words, the identity of debit and credit). This indicates that you have correctly applied the double entry method, nothing is missing or distorted.

On a note

The chess sheet allows you to check the correctness of the entries in the accounting accounts

After the “checkerboard” is drawn up, the debit and credit turnovers from it for each account are transferred to the turnover sheet (its sample is not highlighted separately in the annexes to the Recommendations, but it is given in the “Full Form of Accounting” section). Then consider the balances at the end of the month (ending balance) on the accounts. Based on the finished turnover sheet, you will already be able to generate a balance sheet and a statement of financial results.

Example 2 How to reflect business transactions in the chess and turnover sheets

LLC "Victoria" is engaged in trade and applies the simplified tax system. The company maintains accounting records in a simplified way in full form. In December 2013, the following business transactions took place in Victoria LLC:

- goods were received from the supplier Riga LLC in the amount of 66,000 rubles. (DEBIT 41 CREDIT 60);

- a salary was accrued to employees of the organization in the amount of 79,000 rubles. (DEBIT 44 CREDIT 70);

- issued from the cashier 30,000 rubles. accountable person for expenses (DEBIT 71 CREDIT 50);

- the proceeds from sales in the amount of 310,000 rubles were received at the cash desk. (DEBIT 50 CREDIT 90);

- revenue (310,000 rubles) was transferred to the current account (DEBIT 51 CREDIT 50);

- bought equipment in the amount of 160,000 rubles. (DEBIT 08 CREDIT 60);

- introduced equipment at a price of 160,000 rubles. in operation (DEBIT 01 CREDIT 08).

note

A sample turnover sheet is in the "Full form of accounting" section.

Let's see how the accountant of Victoria LLC compiled a chess sheet based on these operations (see below).

In particular, at first, at the intersection of debit and credit, he fixed the amount of each posting. Then he calculated the values ​​​​in columns (credit turnover). And by lines (debit turnovers). And in conclusion, he calculated the total amount of credit and debit turnovers (the one in bold) - 1,115,000 rubles. It is equal, so there are no errors. Consequently, the accountant reflected all the indicators reliably and correctly applied the double entry method. Then, on the basis of the chess sheet, the accountant of Victoria LLC compiled a turnover sheet (see below).

Suppose, at the beginning of the month, the debit balances on the accounts were: account 01 - 40,000 rubles, account 41 - 14,000 rubles, account 50 - 50,000 rubles, account 51 - 2000 rubles. And the credit balances are equal: account 60 - 70,000 rubles, account 71 - 36,000 rubles. The accountant calculated the closing balance as of December 31 as follows:

Success LLC applies a simplified taxation system. Accounting is kept in a simple form without double entry. As of May 1, 2014, the company has the following balances in groups of articles: tangible non-current assets - 20,000 rubles, reserves - 100,000 rubles, capital and reserves - 100,000 rubles, revenue - 100,000 rubles.

In May 2014, the business transactions listed below took place at Uspekh LLC.

1. The received materials were paid for in the amount of 30,000 rubles. The accountant wrote down 30,000 rubles. in the column "Tangible non-current assets" (without brackets - since the article has increased, materials have been received). He recorded the same amount in the "Cash" column. But already with brackets, since in this case the article has decreased, since the company spent money by paying values.

2. The debt to the bank on a long-term loan in the amount of 100,000 rubles has been repaid. The accountant reflected 100,000 rubles. in the column "Cash" (in brackets - since the item has decreased, the company has spent money). He recorded the same amount in the column "Long-term borrowed funds." Also with brackets, since the article has decreased - borrowed funds have decreased when paying the loan.

3. Received revenue from sold products - 200,000 rubles. The accountant reflected the proceeds in the columns "Cash" and "Capital and reserves". Both sums without brackets. Since revenue is, on the one hand, the arrival of money, on the other hand, profit (items have increased). In addition, the amount is 200,000 rubles. he wrote down in the column "Revenue". Also no brackets.

4. The actual cost of goods sold was written off in the amount of 120,000 rubles. 120 000 rub. the accountant entered in the columns "Reserves" and "Capital and reserves" in brackets. Because the articles have declined. He also included this amount in the "Expenses" column (without brackets - the article has increased).

5. An advance payment for a “simplified” tax has been paid - 5,000 rubles. As for the tax under the simplified tax system, the Recommendations do not say how to reflect it in the Book. Therefore, taking into account the fact that, as a general rule, this tax is fixed in the income statement, the accountant set the advance payment amount - 5000 rubles. in the column "Income (income) tax" (in brackets - since the amount reduces the financial result of the company). In addition, in order not to overestimate the profit, the accountant recorded the same amount in the columns “Cash” and “Capital and reserves”. Also in brackets. An example of how the accountant reflected these operations in the Book of Accounting for the Facts of Economic Life in Form No. K-2 MP is given above.

Table. Comparative characteristics of simplified accounting methods