According to accounting, what is the main law? Accounting in modern Russia. Types of off-balance sheet accounts

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Comments:

The new law 402-FZ introduced fundamentally new provisions devoted to the regulation of accounting (Chapter 3).

The provisions of Chapter 3 of Law 402-FZ do not directly affect the work of an accountant; this chapter defines principles, documents, and also identifies subjects in the field of accounting regulation.

According to Art. 20Law N 402-FZ regulation of accounting is carried out according to the principles: compliance of federal and industry standards with the needs of users of accounting (financial) statements; unity of accounting requirements; using International Standards as the basis for the development of federal and industry standards.

INArt. 3 Law N 402-FZ defines an international standard as an accounting standard, the application of which is customary in international business, regardless of the specific name of such a standard. An accounting standard is a document that establishes the minimum necessary accounting requirements and acceptable methods of accounting.

Now federal and industry standards will have to be developed that regulate accounting and are mandatory for use. At their core, these are currently existing PBUs that have undergone significant modifications and amendments and are as close as possible to IFRS.

Federal standards, regardless of the type of economic activity, establish, in particular, the procedure for classifying accounting items, the conditions for their acceptance and write-off, the composition, content and procedure for generating information disclosed in accounting (financial) statements (clause 3 art. 21 Law N 402-FZ). Industry standards determine the specific application of federal standards in certain types of economic activity (clause 5 art. 21 Law N 402-FZ).

The development of standards will be carried out by the Ministry of Finance, the Central Bank of the Russian Federation and, what is extremely important, for the first time - subjects of non-state regulation of accounting: self-regulatory organizations, including self-regulatory organizations of entrepreneurs, other users of accounting (financial) statements, auditors interested in taking part in the regulation of accounting, as well as their associations and unions and other non-profit organizations pursuing the goals of accounting development. This is mentioned inArt. Art. 22 – 24 Law N 402-FZ.

The publication of developed draft federal standards in print and on the Internet and their public discussion by interested parties are becoming increasingly important. As a result, these projects will have to be finalized by the developers and adopted by the authorized federal body, taking into account comments received in writing from interested parties. This procedure is set out inArt. Art. 26 , 27 Law N 402-FZ.

Any field of activity is based on basic principles - provisions recognized within the professional community.

Consciously or unconsciously, an accountant is guided by basic principles in his professional activities. They are used by developers of accounting regulations. There are ten such principles in accounting. Let's look at them.

1. Property isolation means that the assets and liabilities of the organization exist separately from the assets and liabilities of the owners. The owners own the organization, but the property of the organization is not the property of its owners.

In particular, the owner cannot consider the organization’s cash desk as an extension of his wallet. The organization's cash desk stores not his money, but the organization's money.

At the urgent request of the owner, the organization can give him money from the cash register. And this must be documented, for example, as an organization providing a loan to a private person.

2. Continuity of business. The assumption is that the organization is going to last forever. At least in the foreseeable future, there is no intention to liquidate the organization or curtail its activities.

The organization acquires various property to support its activities, and not so that this property will soon be sold at auction. If the item is not a commodity, that is, if it was not purchased for the purpose of resale, then it is important for the organization to know the price of its acquisition, and not the price of a possible sale. She is unlikely to sell this item. It is much more likely that in order to ensure the activities of the organization it will be necessary to buy another of the same thing, for example, in the event of damage or loss of the first thing or in the event of an expansion of the organization.

Accordingly, in accounting, all property is valued at the so-called historical cost, i.e. at the cost at which it was acquired by the organization (taking into account the costs of delivery and bringing it into a condition suitable for use for the purposes of the acquisition). But the liquidation value of property, i.e. the value at which it can actually be sold, is not used in the accounting of an operating Russian organization.

The method of assessing property affects the financial performance of the organization. When valuing property according to historical value financial indicators look more optimistic.

Of course, if the owner decides to liquidate the organization, then the going concern principle does not apply. The organization's property is revalued at its liquidation value.

3. Consistency of accounting policies. According to this principle, the accounting policy adopted by the organization is applied throughout the financial year without changes. More precisely, it is possible to make changes to accounting policies during a financial year, but this requires very compelling reasons, for example, a change in accounting or tax legislation.

This principle is due to the fact that the financial year is the largest cycle in the life of an organization from an accounting point of view. During the year, the accounting department prepares so-called interim financial statements. The final financial statements are prepared at the end of the year. Changes in accounting policies change the relationship between financial indicators in different periods.

4. Certainty of the facts of economic activity over time. In accordance with this principle facts of economic activity should be attributed to the reporting period in which they occurred, and not to the date of receipt or payment of funds.

The acquisition and sale of material assets are reflected in accounting at the time of transfer of ownership, and not at the time of receipt of money for these assets. So, when selling a product, the important moment for accounting is the moment when the buyer received the product and assumed the obligation to pay money for it. This money can be paid by the buyer in another period. In case of delay in payment, money can be demanded through the court. But the fact of the sale of goods must be reflected in the period in which the economic event of transferring ownership of the goods to the buyer took place. Accordingly, profit from the sale of this product should be reflected in the same period.

5. Completeness of reflection of all facts of economic activity- a fairly obvious accounting principle. Accounting is carried out in order to obtain a holistic picture of the economic situation of the organization. Therefore, it is necessary, firstly, to register all the facts of economic life, and secondly, to periodically conduct an inventory. Otherwise, after some time, the representation of the economic situation in the accounting will not be reliable.

6. Timely reflection of the facts of economic life- This is also a fairly obvious registration principle. It is more convenient to register a fact of economic activity in accounting as soon as it occurs or as soon as the accounting department receives reliable information about the fact. There is no practical point in postponing registration for a long time. Details of the facts of economic life may be forgotten, and extra time will have to be spent restoring them.

7. Discretion provides for a greater willingness to recognize expenses and liabilities in accounting than possible income and assets. It is better to resolve doubts about the valuation of property and liabilities in favor of choosing the valuation that leads to a less optimistic assessment of the economic situation.

This principle takes precedence over going concern principle organization, according to which acquired items are valued at historical rather than liquidation value, although liquidation value is a less optimistic estimate.

This principle is a foreign body for accounting. The main opponent of compliance with this principle is the tax authorities, who oppose any attempts by organizations to present their own financial performance in a worse light. For example, it may be quite clear to a Russian organization that the debt of a certain debtor is completely hopeless, since he disappeared without a trace. But in order for an organization to have the right to write off this debt as its losses, a number of strict conditions must be met - the organization must confirm that it used all available methods of collecting a bad debt, in particular, it went to court and obtained a court decision in its favor.

8. Priority of content over form means that economic facts should be reflected in accounting primarily based on their economic content, and not on their legal form.

In Russian accounting, this principle is only declared. It is ignored in specific accounting rules for individual transactions. Moreover, this principle is violated by the basic law on accounting, which states that all business transactions must be documented with supporting documents.

There are no such restrictions in Western accounting standards - an accountant can record an entry if he becomes aware of a certain business event in any way. A Russian accountant must first obtain a supporting document. A typical example is charging for utilities. On the last day of the month, a Western accountant can collect data on meter readings, calculate the amount of utility payments under the terms of contracts with utility services, and record expenses associated with utility payments through postings. The domestic accountant is obliged to wait for utility services to send utility bills.

9. Consistency of synthetic and analytical accounting data provides the following. If analytical accounting is maintained for any synthetic accounts, then the total data on turnovers and balances of analytical accounts must coincide with the turnovers and balances of synthetic accounts.

In other words, analytical accounting should be carried out strictly in parallel with synthetic accounting without omissions or errors.

10. Rational accounting. This principle states that the costs of accounting should not exceed the benefits of using accounting data. That is, despite the principle of completeness of accounting, excessive pettiness in its maintenance is not allowed.

For example, an organization bought a set of mops and floor rags in stock. The accountant can open a separate sub-account for their accounting 10 "Materials", from which he will write off mops and rags as they wear out to the expense account for the main activities of the organization.
But according to the principle of rationality, it can be done simpler: instead of a large number of accounting entries, draw up a document to write off this property, and then write off all these materials in one entry to the expense account for the organization’s core activities.

In accordance with this principle, you should not waste time organizing records of such small items as mops and rags. If a cleaning lady takes advantage of the lack of control from the accounting department and steals one mop, then this is a small loss for the organization. But if the cleaning lady starts carrying mops and rags in sets, then the accounting department will still discover this, since the cash costs for purchasing new mops and rags will increase.

The principle of rationality is implemented in specific rules and methods of work, which an accountant cannot always influence.

For example, if the tax inspectorate establishes an underpayment of any tax in the amount of 1 ruble, then it must issue an order to the organization to pay this additional ruble. The organization's accountant is obliged to issue a payment order for this amount and transfer it to a commercial bank for additional tax payment.
If you calculate the cost of the paper on which this payment order will be printed in several copies, add the estimated cost of the labor expended by the employees of the tax office, organization and commercial bank involved in this payment, you will get an amount tens of times more than the ruble for which the payment order the order will be printed. But it’s still easier for an accountant to immediately pay this ruble in a separate payment order. Otherwise, he will have another problem: the tax office will begin to charge penalties for late payment of taxes, a few kopecks for each month. And the accountant will have to spend his time dealing with this problem as well.

Accounting legislation

• Money can exist in cash form, i.e. in the form of banknotes and coins, as well as in non-cash form - in the form of entries in bank accounts. The so-called “almost money” is adjacent to money - these are various securities: bonds, certificates, shares.
• Material values- these are useful things, i.e. property that has a material form and which can be bought or sold. Material assets include tables, chairs, computers, machines, cars, buildings, etc. In the economic activities of organizations, it is customary to use another name for material assets - inventory items.
• Intangible assets- this is property that does not have a material form, or more precisely, property for which the material form does not matter. An intangible asset is, for example, a literary work or a patent for an invention.

Accounting

In the above definition accounting represents an area of ​​human activity, practical work. This understanding of the concept accounting is basic. But the concept accounting has several other meanings. One of them represents accounting as a thought, that is, as a science or as an academic discipline.

Accounting is called the universal language of business. The universality of this language means that with its help you can equally easily describe the events of the economic life of any enterprise or organization, no matter what they do, as well as compare enterprises from completely different fields of activity.

The universality of accounting language is due to the fact that all events in economic life are assessed using a single metric - money.

Employees of an organization who speak this special language are called accountants.

Accounting language is a language for describing cash flows. This is a language for internal use, understandable only by the accountants themselves.

And the state directs the money collected in the form of taxes and fees exclusively to the social needs of its citizens (at least, this is what any state claims).

But in fact, the organization has no choice: it is obliged to keep accounting records in accordance with the rules established by law, as well as regulatory documents issued by the Government of the Russian Federation and the Ministry of Finance of the Russian Federation. The combination of all these rules forms a relatively harmonious accounting system.

Interaction of accounting with other structural divisions

Cash is also the property of the organization. Accordingly, the cashier is the financially responsible person.

Cash settlements include calculation (or accrual) of wages, which is performed several days before the payment of wages. No one transfers any property to anyone, but as a result of monetary settlement, the organization admits that it has a debt to its own employees.

Cash payments are used to document the provision of services by the organization. Service- this is a type of activity when new material values ​​are not created.

A service is, for example, painting the walls of a building owned by an organization. In this case, the building remains in place, but its quality changes: it becomes painted.
When providing a service, some material assets may be added to the existing property. Thus, in the process of painting the walls of a building, paint from cans is transferred to the walls and becomes part of these walls, and, accordingly, part of the organization’s property. But the paint applied to the walls does not have independent meaning as a separate object of property. It is no longer possible to return such paint to the previous owner. Even if you scrape all the paint off the walls and put it back into the cans, it won't be paint anymore.

The three groups of business events listed above correspond to three types of documents: material; monetary; calculated.

Another set of accounting accounts used depends on the sector and sector of the economy to which the organization belongs. For example, if an organization is commercial and engages in trade, then it uses section accounts III. Production costs.

The standard Chart of Accounts is most fully used in organizations related to the sphere of material production, especially in industrial production. The working chart of accounts of an industrial enterprise includes all sections of the standard Chart of Accounts, as well as almost all balance sheet accounts, with the exception of several specific accounts intended for agricultural, commercial enterprises, as well as for special cases.

On the one hand, industry is the basis of our country’s economy, the industry where the bulk of new products and goods are created. On the other hand, accounting at an industrial enterprise is carried out most completely and is the most complex.

In the following sections, we will consider the working chart of accounts of a manufacturing enterprise.

Ten accounting accounts of a manufacturing enterprise

The enterprise and its environment

In Fig. 1.7 in the rectangle indicated by the dotted line, a manufacturing enterprise is shown. Outside are his partners: suppliers, buyers, a commercial bank, the state and employees.

Suppliers, buyers and a commercial bank are other organizations, or business partners.

Commercial Bank is a business partner that provides services for storing the organization’s money, as well as for making and receiving payments. Money stored in a commercial bank remains the property of the manufacturing enterprise.

Rice. 1.7. Manufacturing plant and its external environment

Inside the production enterprise its most significant structural divisions are shown: materials warehouse, workshop, finished products warehouse and cash register.

The arrows indicate typical events in the economic life of a manufacturing enterprise: solid - the movement of inventory, dotted - the movement of money.

Typical business events

In Fig. 1.7 indicates the following typical events.

1. At the direction of the manufacturing enterprise, the Commercial Bank sent a sum of money to the supplier, i.e., another enterprise - confirmed by an extract from the enterprise's current account.

The raw materials necessary for the manufacture of products have been received from the supplier to the materials warehouse, this is confirmed by the supplier’s invoice.

A certain amount of raw materials necessary for the production of new products was transferred from the structural unit warehouse of materials to the structural unit workshop, which is confirmed by the invoice for internal movement.

Finished products were transferred from the workshop to the finished product warehouse. This event is confirmed by an act of release of finished products or an invoice for internal movement.

From the finished product warehouse, a batch of finished products is transferred to the buyer, i.e., another enterprise - the manufacturing enterprise issues a consignment note.

A sum of money was received from the buyer to the settlement account of the manufacturing enterprise in a commercial bank - confirmed by an extract from the enterprise's current account.

Economic events 1-6 are the main “circulation” of circulating assets (goods - money - goods). In addition, there are “streams flowing to the side” at the enterprise. These are the next three events.

The cashier of the enterprise deposited cash into the cash register, which he received from a commercial bank to pay salaries to employees - an extract from the current account of the enterprise and a cash receipt order are drawn up.

From the cash desk of the enterprise, wages were issued to employees on the basis of a payroll against the signature of the employees.

From the enterprise's current account in a commercial bank, sums of money were sent to the state - taxes on the enterprise and its employees.

Preliminary chart of accounts

To reflect business events in accounting, the enterprise's accounting department must obtain the necessary documents and have a small working chart of accounts - a preliminary chart of accounts for a manufacturing enterprise (see table):

There are ten accounts in total in the table. Each account corresponds to one rectangle on the diagram of the production enterprise and its external environment (see Fig. 1.7). The only exception was the “State” rectangle. To account for the relationship between the enterprise and the state, two accounts were required.

Some more invoices for a manufacturing company

The chart of accounts presented above is not enough to describe the activities of a small manufacturing company, so some accounts need to be divided into subaccounts.

Accounting for tax calculations

Account 90 includes subaccount 90-1 “Revenue”, which accumulates the amount of revenue received for products sold over the last month.

In addition, account 90 includes subaccount 90-2 “Cost of sales”. Cost is the amount of money that sold products or goods cost the enterprise. Subaccount 90-2 accumulates the amount of costs for the manufacture of products that were sold over the last month. This includes the costs of purchasing raw materials used to manufacture products, wages of employees, maintenance of enterprise property, etc.

Fixed assets- this is durable property: buildings and structures, machines, equipment, cars, industrial furniture, etc.

An account is used to record the value of intangible assets 04 “Intangible assets”.

Any intangible asset has a useful life, during which its value decreases. To reflect the devaluation of an intangible asset, an account must be added to account 04 05 “Amortization of intangible assets”, on which, over the entire life of the intangible asset, its depreciation will accumulate. At the end of the useful life of an intangible asset, its accumulated depreciation and historical cost must be equal.

Copyright for a literary work and a patent for an invention have a limited validity period. But this does not mean that after the expiration of their validity period, a literary work or invention becomes useless. This only means that the copyright or patent ceases to be a means of generating income for its former owner.
Any book publisher will now be able to publish a literary work without paying a fee to the previous copyright owner, and any company will be able to use the invention described in the patent without making monetary payments to the previous owner of the patent. A couple of bills 04 "Intangible assets" And 05 “Amortization of intangible assets” similar to a pair of accounts 01 "Fixed assets" And 02 “Depreciation of fixed assets”. Account 05 is a counter account that is opened in addition to the main account 04 to reduce the monetary value of the intangible assets listed on it.

Accounting for trade transactions

Some off-balance sheet accounts are provided in the standard Chart of Accounts. Unlike balance sheet accounts, they have three-digit numbers.

If an enterprise provides warehouse services, then an off-balance sheet account can be included in its working chart of accounts 002 “Inventory assets accepted for safekeeping.”

Responsible storage means the financial or property responsibility of an enterprise for the safety of other people's material assets. The amount of money listed in account 002 shows the size of possible financial claims that may be presented to the company by the owner of the stored property in the event of loss or damage to the property. Naturally, the management of the enterprise should know about this amount in advance.

If an enterprise is engaged in trade, then it is not at all necessary for it to first purchase the goods it trades. A company can trade goods that it does not own.

A trading enterprise can only accept goods from suppliers on commission. This means that it does not pay the supplier of the goods money in advance, but nevertheless it takes goods from the supplier for the purpose of their further sale on behalf of the trading enterprise. And it undertakes to pay the supplier only after the goods are sold. Acceptance of a specific product on consignment can be documented in exactly the same waybill as in the case of purchasing the product from a supplier.

Until the moment of sale of the goods, it is considered that the goods have been accepted by the trading enterprise for safekeeping, and the ownership of the goods remains with the supplier. At the time of sale of goods, ownership of the goods passes to the buyer.

From the moment goods are accepted for consignment until the moment they are sold, such goods are accounted for in an off-balance sheet account 004 “Goods accepted for commission.” The amount of money listed on account 004 shows the size of possible financial claims from the supplier in the event of loss or damage to these goods.

For more detailed accounting, sub-accounts can be opened for off-balance sheet accounts.

Let us once again pay attention to the fact that the same object can be accounted for in different accounting accounts. The choice of an accounting account is determined by the economic significance of the accounting object, i.e., its place in the economic processes of the organization.

As an example, let's trace the life of the simplest accounting object - a screw.

Assets and liabilities are recorded in different accounting accounts.

Active accounts in the standard Chart of Accounts are included in sections I to V and have numbers from 01 to 59. Passive accounts in the standard Chart of Accounts are included in sections VII and VIII and have numbers from 80 to 99.

A special case is Title VI accounts. Settlements that have numbers from 60 to 79. Depending on who owes whom, the amount of money listed in such an account (or sub-account) can be either an asset or a liability.

So, if in subaccount 60-1 there is a debt to the supplier in the amount of 1000 rubles, then this amount will be a liability. If subaccount 62-2 contains a debt of a certain buyer to the seller in the amount of 2,500 rubles, then this amount will be an asset.

Accounts that, depending on the situation, can be either active or passive are called active-passive accounts.

Let us turn once again to the classification scheme for accounting accounts (Fig. 1.6). The dashed line, which is drawn vertically on the diagram and intersects the “Calculations” section, is the boundary between active and passive accounts. To the left of the line are active accounts, to the right - passive, on the line itself - active-passive.

So, the assets of the organization are inventory and cash, which are listed on accounts from 01 to 59, as well as the organization’s debts, which are listed on accounts from 60 to 79. And the liabilities of the enterprise are cash, which are listed on accounts from 80 to 99, as well as the organization’s debts, which are listed on accounts from 60 to 79.

The classification of accounting objects according to economic meaning includes three large groups:

1. economic assets, i.e. property of the organization;
2. economic processes, i.e. processes of exchange and production;
3. sources of economic funds, i.e., the organization’s own funds and obligations.

Below is a scheme for the classification of accounting accounts, corresponding to the classification of accounting objects (Fig. 1.9).

The presented classification concerns only balance sheet accounts, which are divided into three groups.

Rice. 1.9. Classification of accounting accounts by groups of accounting objects

First group- accounts for accounting of economic assets. These include accounts for accounting for the organization’s property, which from the accounts mentioned above include accounts 01 “Fixed Assets”, 02 “Depreciation of Fixed Assets”, 04 “Intangible Assets”, 05 “Depreciation of Intangible Assets”, 10 “Materials”, 41 “Goods”, 42 “Trade margin”, 43 “Finished products”, 50 “Cash desk”, 51 “Cash accounts”.

In addition, the first group partly includes settlement accounts, provided that they take into account the organization’s debts from the outside world. Such debts are similar to money that belongs to the organization, but has not yet been received by it. In other words, the first group includes settlement accounts in a situation where they are active accounts. These could be, for example, accounts 60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers” and 71 “Settlements with accountable persons”.

Second group- business process accounts designed to monitor the movement of funds in business processes, which include supply, production and sales. Business processes themselves cannot be reflected in accounting, and the costs of funds for their implementation are objects of accounting.

To account for economic production processes, the following accounts are used from those already mentioned: 20 “Main production”, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, 29 “Service production and farms”. These accounts partly reflect the value of the organization's property, which is the task of the accounts of the first group.

Sales of products, goods and services, as well as calculations of costs associated with the main activities of the organization, are reflected in account 90 “Sales”. Sales and calculations of costs that are not directly related to the main activities are reflected in account 91 “Other income and expenses”.

Third group- accounts for accounting sources of funds. These include accounts for accounting for sources of own funds, i.e., accounts for accounting for funds of the owner of the organization. These are all Title VIII bills. Capital of the standard Chart of Accounts, which are passive and have numbers from 80 to 86.

In addition, the third group includes accounts of sources of funds raised, i.e. accounts for accounting for money received for temporary use from the outside world. This may include any Title VI accounts. Calculations of a standard Chart of Accounts when they are passive accounts. These could be accounts 60 “Settlements with suppliers and contractors” and 62 “Settlements with buyers and customers”, which were mentioned in the first group, and account 70 “Settlements with personnel for wages”.

The classification of accounting accounts given here into groups of accounting objects does not seem very clear. More useful for practical accounting work may be the classification of accounting accounts, dividing them into active, active-passive and passive.
So the classification of accounting accounts into groups of accounting objects is given here rather for reference purposes or as a tribute to the established domestic tradition of studying accounting.

Classification of accounts according to how they are used

This classification of accounting accounts is based on the formal principles of their use. Some concepts of this classification are given above.

The general scheme of this classification of accounts is presented in Fig. 1.10.

The classification applies only to balance sheet accounts. They are divided into three groups.

Rice. 1.10. Classification of accounting accounts according to the method of their use

First group- main accounts designed to account for the means of economic activity and their sources, i.e. the basis of the economic activity of the organization. These accounts can be active, active-passive or passive.

Basic accounts occupy more than half of the list of accounts in the standard Chart of Accounts.

In particular, the main accounts include accounts 01 “Fixed assets”, 04 “Intangible assets”, 41 “Goods”, 70 “Settlements with personnel for wages”, 80 “Authorized capital”.

Second group- regulatory accounts intended to clarify the characteristics of accounting objects shown on the main accounts.

A type of regulatory accounts are the so-called contra accounts, which are used to reduce the valuation of accounting items shown in the general accounts. These include accounts 02 “Depreciation of fixed assets” (counter to account 01 “Fixed assets”), 05 “Depreciation of intangible assets” (counter to account 04 “Intangible assets”) and 42 “Trade margin” (counter to in relation to account 41 “Goods”). Formally, these accounts are passive.

Another type of regulatory accounts is the so-called counter-additional accounts, which can either decrease or increase the valuation of the accounting item shown on the main account. For example, a counter-additional account is account 16 “Deviation in the cost of material assets,” which can be used to clarify the assessment of accounting objects on account 10 “Materials” and several other accounts.

Third group- operating accounts. These are auxiliary accounts that serve to temporarily reflect settlement amounts associated with business processes.

The concept of operating accounts is similar to, although slightly broader than, the concept of a business process account presented in the previous chapter. Operating accounts include all accounts that in the previous chapter were classified as accounts for accounting for business processes, and some other accounts that have not yet been considered.

Synthetic and analytical accounts

Another classification of accounting accounts is their classification according to the degree of detail of the indicators obtained. In this classification, accounting accounts are divided into synthetic and analytical accounts.

Synthetic accounts- these are accounts for recording property, liabilities and business processes in a generalized form, i.e. only in money. Synthetic accounts are first order accounting accounts.

Reflection of events in the economic life of an organization using synthetic accounts is called synthetic accounting. Synthetic accounting is a part of accounting.

In particular, the synthetic account is account 70 “Settlements with personnel for wages”. This account takes into account the relationship between the organization and its employees as a whole, without detailing down to individual employees.

Analytical accounts- these are detailed accounting accounts accurate to a specific accounting object, for example, to a specific value or a specific employee of the organization. Analytical accounts are introduced (opened) in the development of synthetic accounts.

Reflection of events in the economic life of an organization on analytical accounts is called analytical accounting. Analytical accounting is only partly accounting.

For example, in development of the synthetic account 70 “Settlements with personnel for remuneration”, you can open analytical accounts to record the remuneration of specific employees. These analytical accounts can be called as follows: “Settlements with Ivanov I.I. for wages", "Settlements with Petrov P.P. on wages”, etc.

The amount of money listed in the synthetic account must be equal to the total amount of money listed in all analytical accounts opened in the development of this synthetic account. The absence of such equality means that an error was made in synthetic or analytical accounting.

Synthetic accounts that do not require opening analytical accounts are called simple accounts. Simple accounts include the account 50 "Cashier". And synthetic accounts for which you need to open analytical accounts are called complex accounts. Complex accounts include all accounts for accounting for material assets: 01 “Fixed assets”, 02 “Depreciation of fixed assets”, 10 “Materials”, 41 “Goods”, 43 “Finished products”, etc.

Synthetic accounting is the professional responsibility of accountants. And other employees of the organization can also engage in analytical accounting. Financially responsible persons maintain files of material assets for the safety of which they are responsible. For each individual material value or group of homogeneous material values, they create a separate card, which describes the material value and indicates its accounting value.

From the point of view of an accountant, such actions of financially responsible persons are analytical accounting. Cards for recording material assets, which are maintained by financially responsible persons, are registers of analytical accounts for an accountant.

When conducting inventories, the amounts of money listed on these cards by financially responsible persons are verified with the amounts of money that are listed in the accounting department on the corresponding synthetic accounts.

Analytical accounting can provide so much information that presenting it in a visible form becomes a problem. One of the ways to solve this is to generate several reports, where the results of analytical accounting will be presented in different sections.

Different sections are different ways of sorting information, different sequences for obtaining intermediate results. For example, the results of analytical accounting of material assets can be obtained by type of material assets and by location of their storage. A report on the availability of material assets by their types will show a list of types of material assets indicating their quantity and value. A report on the availability of material assets by storage location will show a list of storage locations indicating the cost of material assets stored in each location. Naturally, both reports should show the same total monetary amount.

Often analytical accounting objects are reflected in several accounting accounts. For example, fixed assets as objects of analytical accounting are reflected in two accounting accounts: 01 “Fixed assets” and 02 “Depreciation of fixed assets”. Financially responsible persons in charge of fixed assets maintain analytical accounting using fixed asset accounting cards. They are recorded as the initial cost of fixed assets, which is reflected in the account in accounting 01, and accumulated depreciation, which is reflected in the account in accounting 02, as well as the residual value of a fixed asset - the difference between its initial cost and the amount of accumulated depreciation.

Another large category of objects of analytical accounting are the employees of the organization. In accounting, relationships with employees of an organization are taken into account in several accounts: 70 “Settlements with personnel for wages”, 68 “Calculations for taxes and fees” (more precisely, a subaccount for calculations for income tax), 69 “Calculations for social insurance and security” .

In analytical accounting, it is more convenient to take into account the relationship with each employee on the three specified accounts together, using one analytical accounting register - the employee’s personal account. Moreover, the amounts that are distributed in accounting into three different accounts (70, 68 and 69) for each employee are calculated from one monetary amount - the amount of accrued wages.

In modern organizations, analytical accounting of material assets is carried out using computers and computer programs, which greatly facilitates the work of financially responsible persons. Obtaining reports in different sections using a computer program does not pose any problem. The task of analytical accounting of material assets differs from the task of accounting. Sometimes it is more convenient to solve this problem using a separate special computer program. A separate problem of analytical accounting is taking into account the relationship between the employer and employees regarding remuneration. It is more convenient to maintain this analytical accounting using a computer program for calculating payroll.

As already mentioned, accounting accounts can be divided into sub-accounts, which occupy an intermediate position between synthetic and analytical accounts.

If a subaccount reflects property, liabilities and business processes in a fairly generalized form, without detailing to a specific accounting object, then such a subaccount in its economic meaning is closer to a synthetic account. If the subaccount is sufficiently specific and corresponds to a separate accounting object, then in its economic meaning it is an analytical account.

Double entry entry

Account- this is the basic concept of accounting language intended to describe the economic life of an organization. A working chart of accounts is an alphabet of accounting language compiled for the needs of a specific organization.

Using this alphabet, records of economic events are made in accounting language.

An elementary entry in accounting language is called a posting.

Wiring- this is a description of an event in the economic life of an organization or a description of an economic fact. In the diagram of typical movements of funds between the accounting accounts of a manufacturing enterprise (see Fig. 1.8), these events were shown by arrows.

According to the diagram (see Fig. 1.8), the wiring should contain the following elements:

• date of the event;
• the first accounting account and how to use it;
• second accounting account and how to use it;
• amount of money;

Any enterprise is required to maintain accounting records. Responsibility for maintaining records rests with the company's chief accountant. What is accounting, why is it needed and who has the right not to do accounting, we will tell you in this article.

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

Any transaction must be reflected in accounting. Buying a pencil, issuing a salary, calculating depreciation or obtaining a loan - all these are types of business transactions that must be recorded and reflected properly.

Each operation must be documented. Documents can be different: contracts, invoices, accounting cards, expense orders, etc.

One of the main principles of accounting is the reflection of all transactions using special accounts. Each transaction must be reflected in the debit and credit of the corresponding accounting accounts.

Accounting is maintained in accordance with the provisions of Federal Law dated December 6, 2011 No. 402-FZ. The law reveals the requirements for record keeping, describes the principles of record keeping, contains a list of persons obliged to maintain accounting, etc.

Most often, accounting is carried out in special programs. The accounting program is selected depending on the needs of the company, its turnover and type of activity. You can conduct accounting online using web services. Automation of accounting greatly simplifies the work of an accountant.

Goals and objectives

The ultimate goal of accounting is the formation of reliable information about the activities of the organization, its property status, costs and revenues, debts to counterparties, etc.

All this information is recorded in accounting registers and in annual reporting.

Reporting is intended for both external and internal use. Within the company, reporting data is analyzed by the director, founders, and auditors.

Outside the company, reporting can be used by:

• banks to make a decision on issuing a loan;
• investors to assess the feasibility of investments;
• regulatory authorities.

Who should do the accounting

All companies must maintain accounting records at all times, with the exception of representative offices (branches) of foreign organizations. Individual entrepreneurs are also exempt from accounting.

• small business;
• non-profit organizations;
• organizations that have received the status of project participants to carry out research, development and commercialization of their results.

The head of the company is required to organize accounting. He may assign the responsibility for accounting to the chief accountant or an outsourcing company. In small enterprises, the duties of the chief accountant are often performed directly by the director.

Accounting principles

An accountant must follow certain principles when maintaining records.

Let us highlight the main ones:

1. Double entry. We are talking about wiring here. Any operation must be reflected in both the debit and credit of accounts. For example, the issuance of money for reporting is reflected in two accounts: 50 (Credit) and 71 (Debit).
2. Objectivity and reliability. All transactions must be reflected in accounting. Each operation must have its own set of documents confirming their reality.
3. Timely recording of all transactions. Transactions must be recorded at the time they occur.
4. Maintaining records in accordance with the company's accounting policies. This document reflects the methods of accounting.

Basic documents

The main document that determines the accounting procedure is the accounting policy. It is in it that all the features of accounting are prescribed.

The accounting policy is accompanied by a working chart of accounts, which is also necessary for maintaining reliable records.

All transactions are recorded in accounting on the basis of primary documents (invoices, acts, invoices, etc.).

Based on accounting data, an accountant can create various registers, balance sheets, etc.

Other articles on the topic “Basics of Accounting”

An invoice for payment

An invoice is a document that serves as the basis for issuing a payment order to pay for goods or services to a supplier. The invoice can be issued in rubles or in foreign currency. An invoice in foreign currency is paid at the rate of the Central Bank of the Russian Federation in effect on the day of payment, unless otherwise provided by the agreement.

Accounting Basics

Accounting in trade

All organizations are required to maintain accounting records. The type of activity does not matter here. But some accounting features depend on the company’s field of activity. In this article we will look at the nuances of accounting in trade.

Accounting for financial transactions at enterprises of different statuses is a complex, multifunctional process. A comprehensive system and rules have been developed for it, according to which the turnover of economic activity is recorded.

In the course of work, the balance of material assets constantly changes, funds are received, and goods are sold. To make management decisions, the manager must know the financial state of production. It is not rational to draw up a balance sheet every day and no one needs it when it is possible to reflect the movement of funds, materials, and products on accounting accounts.

Basic Concepts

Accounting science is based on two principles.

1. All economic actions and economic processes are measured in the monetary equivalent of their state, and double entries are kept.
2. A standard has been developed and approved for accounting. It is an ordered system in which information:

• collect;
• register;
• generalize.

The collected data in monetary unit shows:

• condition of the property;
• obligations;
• capital composition;
• economic turnover.

To make records and financial transactions clear fixed in binary system or use two accounts.

1. On the left side they write “debit”, which means the receipt of funds or goods into the organization.
2. The second designation on the right is “credit”. In this part, expense transactions, transfer of materials to a partner, and items transferred to another company are recorded.

Using binary notation, the accountant indicates the emergence of a relationship in the course of business activities - correspondence. The tool that is used for such revolutions is called correspondent account. Elements represented in a digital code or cipher are designed to shorten and automate records.

This method allows organizations to:

• control the movement of funds;
• group property;
• express composition and placement;
• reflect sources;
• classify trade turnover according to homogeneous indicators in different units of measurement.

Financiers reflect each homogeneous group on separate accounts, indicate how many elements came and went during the reporting period, and what remained on the balance or balance. Financial transactions are recorded in the form of debit and credit turnover, as a result of which the balance for the accounting period is calculated. Based on the records, it happens formation of a balance sheet— the main form in reporting.

This mechanism provides a clear description of the property and financial condition of production and represents the monetary valuation of the enterprise by reporting dates. Balance consists of two parts − active and passive.

The asset reflects the allocated property in its entirety. From the liability they find out from what sources the financing was generated. These sections must ultimately balance, representing equality of amounts.

Many different objects are involved in economic activity. To avoid confusion, a large number of accounting tools and terms have been developed.

How to apply classification in the balance sheet:

• synthetic, sub-counting, analytical detailing;
• basic, regulatory, operational structure, depending on the purpose;
• the economic part of economic turnover and their sources.

For economic entities in accounting the objects are:

• legal facts from business activities;
• income and expenditure of funds;
• agreements on obligations for specific amounts;
• financing the enterprise from sources.

All calculations, postings and postings are systematized in a single system. For this purpose, a complete list of financial transactions has been developed, the elements used are numbered in chart of accounts. According to them, each object can be recorded and used in the economic activities of the organization.

Chart of accounts for beginners by sections

The classifier includes all balance sheet accounts; they are listed in 8 sections under numbers such as:

• active;
• passive;
• active-passive.

Section I consists of the company’s assets; it indicates operations with objects for their commissioning, disposal, construction, and depreciation. This part reflects the turnover of fixed assets - buildings, structures, equipment. The status of intangible assets under patents and licenses is shown here.

In production inventories in section II The balance sheet contains information about household supplies used during production processes.

Section III focuses on production costs. An accountant needs to pay special attention to the interaction of registers that are involved in all types of activities of the enterprise. The actual productivity of the enterprise, the amount of profit and the calculation of product costs depend on the correct posting of expense items.

All data on the company's cash flows are shown in section V– these are cash in hand or transfers to bank accounts, loans, credits, securities.

IN section VI reflect relationships with organizations, hired personnel, and internal financial transactions.

IN section VII show the state of investment:

• authorized capital;
• additional;
• reserve;
• shares;
• retained earnings.

financial results, section VIII, ends with the chart of accounts. In this part, production results are summed up, profits with reserves are formed, and losses for the reporting period are indicated.

The plan consists of synthetic and analytical accounts. A sub-account is opened if necessary for detailed disclosure of the transaction.

Additional accounting theory is provided below.

Instructions for use

The Ministry of Finance issued Order No. 94n in 2000. It approved instructions explaining how to apply the accounts from the plan in practice in accounting for financial transactions and economic activities of enterprises. The content, purpose and structure of articles according to economic significance are reflected. Specified procedure for maintaining synthetic accounting and a standard scheme for correspondence.

Balance sheet accounts are created to record trade turnover and reflect the availability and movement of property. Off-balance sheet accounts show the existence of valuables belonging to other companies transferred to the organization for temporary use.

The chart of accounts does not indicate when equipment or real estate is rented, so that this operation is reflected in the form of a balance sheet. Posting is carried out without using binary posting. When devices, parts, tools are accepted, they are written down as a debit; when the item is returned to the owner, the amount is indicated as a credit without correspondence.

The instructions establish categories of accounting accounts according to economic characteristics:

1. Characteristics of assets with a debit balance, where the credit turnover shows the expense; incoming equipment and fuel, expressed in money and unit of account, are put in debit.
2. The passive part of the balance sheet contains information about the sources of receipt of material assets.
3. Financial results and business processes make it possible to control the supply and sale of manufactured goods.

In the structure created by the system, registers are allocated by purpose, classification is carried out in the form of articles:

• regulating– to clarify the cost characteristics of the object;
• operating rooms- to reflect the costs of procurement, production, sale of goods or services provided;
• financially effective, where income and expenses are compared;
• inventory– indicate the presence of material assets;
• stock– show the formation of equity capital;
• settlement– reflect financial relations with partners and credit institutions.

In accounting entries, a binary notation is used, where the first value is the receipt for a specific account, the second value shows how much money was spent and transferred with the corresponding account in a specific transaction.

Accounting and tax accounting of foreign trade activities

Foreign economic activity consists of import and export of goods. This financial turnover has distinctive features compared to the domestic domestic market.

Regulates relations with foreign counterparties by Federal Law No. 173 and Russian banking instructions. Since 2018, the passport for transactions has been abolished, but banks cannot refuse to register contracts. Documents are drawn up in the partner’s state language and Russian.

The primary documents include:

• contracts;
• invoices, unlike tax invoices, are intended for accounting entries; the document contains information about the product according to its qualitative characteristics;
• customs declarations.

Instead of passports for import contracts exceeding 3 million rubles, new rules have been introduced. The transaction must be registered by the bank, where the partner’s details must be transferred.

Posting examples

After studying the accounts, the financier needs to learn how to correctly post information in a table or transaction journal, incoming data on turnover. Accounting entries document income and expenses in amounts taken from invoices of business transactions. Such production information can be completed and read by a specialist.

Various events occur in the activities of companies:

• buy materials for construction;
• pay the supplier for delivery of goods;
• pay wages to employees;
• transfer taxes to the Federal Tax Service.

In each case, the correspondence of the accounts of the participants in the transaction is used. If money is distributed to the parish, it must be credited to another account. Let’s say a cashier gave 600 rubles as a report to an employee for the purchase of office supplies.

Accounts will be involved here:

• 50 – an expense transaction occurred at the cash register;
• 71 – settlement with an accountable person.

Dt 71 Kt 50 = 600

A novice accountant should always have a chart of accounts in front of him until each number and its purpose are memorized. If a transaction occurs, the amount must be indicated in the income of one correspondent and debited from the other.

For example, the founder contributed 20,000 rubles. to the company's current account for the authorized capital. The company received funds, but it had an obligation to the investor. The accountant makes the posting:

Dt 51 Kt 80 = 20,000 rub.

This means that a specific amount has been debited from the bank account and will be included in the credit of the authorized capital.

It turns out that money cannot just appear and disappear. When material is purchased for production, you will pay for it. This means the money has been spent. Instead, a specific number of bricks will arrive. Construction materials need to be capitalized. In one column, indicate the product in pieces or kilograms. In the other - the cost per unit in rubles and an amount equal to the cost in the store.

The turnover of funds is carried out, but in the end the asset and liability do not change. If production of a product is completed, it becomes a finished product. Active accounts decrease and increase by the same number, constantly balancing at debit 43 and credit 20. Income is recorded in finished products, and write-off is recorded from the main production.

Where and how best to get training

Learn accounting on your own difficult, but possible if desired. The choice of learning method depends on the goal. If a person intends to become a professional in this field, he needs to enroll in a specialized educational institution.

You can use short-term courses and consolidate your knowledge in practice. If you have an experienced accountant nearby, he will help you combine theory with practice.

In any case, you need knowledge:

• economic fundamentals;
• accounting;
• standard accounts;
• types of balances.

It is necessary to prepare a chart of accounts with country codes, standards from different fields of activity. One of the important ones for an accountant is the Tax Code. You need to know about the conditions for deductions on profit, pay attention to VAT and all changes in accounting. It is necessary to master the basics of financial transactions. Knowledge is needed not only by a financier, but also by every manager in order to control his subordinates at any time.

How to do accounting in an LLC for a novice accountant

Proper accounting is ensured a complete picture of the enterprise's activities. The manager must immediately hire a specialist or appoint a responsible person to perform such tasks.

At the initial stage, the accountant determines the tax regime. Then he begins to study the reports that will have to be submitted, and develops and approves accounting, a chart of production accounts - this policy will have to be maintained during the activity.

As an employee of the financial sector, an accountant is obliged to comply with the reporting regime and not miss deadlines, since these violations are accompanied by penalties.

For more explanation of accounting basics for a beginner, watch the video below.