Economic assets of the enterprise and sources of their formation. Grouping of economic assets and sources of their formation. Source of funds as a classification criterion

Depending on the composition and location (nature of use), economic assets are divided into: non-current (fixed capital) and current assets (working capital).

Non-current assets include intangible assets, fixed assets, construction in progress, profitable investments in tangible assets, long-term financial investments, deferred tax assets, and other non-current assets.

Intangible assets are long-term use objects that do not have a physical basis, but have a valuation and generate income: intellectual property objects (exclusive rights to inventions, industrial designs, utility models, computer programs, databases, trademarks and service marks, name place of origin of goods, selection achievements, etc.), as well as business reputation and organizational expenses. Like fixed assets, intangible assets do not transfer their value to the created product immediately, but gradually, as they depreciate.

Fixed assets are means of labor used in the production of products, performance of work and provision of services for more than one year. They are used in various spheres of application of social labor (material production, commodity circulation and non-production sphere). Fixed assets are involved in the production process for a long time, while maintaining their natural shape. Their cost is not transferred to the products being created immediately, but gradually, in parts, as depreciation occurs.

Construction in progress is the organization's expenses for construction and installation work, acquisition of buildings, equipment, vehicles, tools, inventory; expenses for design and survey, geological exploration and drilling work, etc.

Profitable investments in material assets are investments of an organization in part of the property, buildings, premises, equipment and other assets that have a tangible form, provided by the organization for a fee for temporary use in order to generate income. progress. Long-term financial investments - all types of financial investments of an organization for a period of more than one year: investments in subsidiaries and dependent companies, in the authorized (share) capital of other organizations, in government securities, as well as in loans provided to other organizations. Deferred tax assets are that part of deferred income tax that should lead to a reduction in income tax payable to the budget in the next reporting period or in subsequent reporting periods. A deferred tax asset arises when the moment of recognition of expenses (income) in accounting and tax accounting does not coincide. Current assets (working capital) consist of tangible current assets, cash, short-term financial investments and funds in settlements. Material current assets are raw materials and supplies, special clothing, fuel, containers, purchased semi-finished products, components, spare parts, work in progress, animals for growing and fattening, deferred expenses, value added tax on purchased assets, finished products and goods for resale, goods shipped to customers. Cash is generated from cash balances in the organization's cash desk, current account and other bank accounts.

Funds in the calculations include various types of receivables, which are understood as debts of other organizations or persons of this organization. Debtors are called debtors. Accounts receivable consists of debt from buyers for products purchased from a given organization, debt from accountable persons for sums of money issued to them on account, etc. Current assets are reflected in the second asset section of the balance sheet.

Classification of economic assets by sources of education and intended purpose

Depending on the sources of education and intended purpose, the economic assets of organizations are divided into their own (equity capital) and borrowed funds (borrowed capital). Equity is the net value of property, defined as the difference between the value of the organization's assets (property) and its liabilities.

Equity capital may consist of authorized, additional and reserve capital, accumulations of retained earnings, and targeted financing (mainly for non-profit organizations). Own capital is reflected in the third liability section of the balance sheet. The authorized capital is the totality of contributions in monetary terms (shares, shares at par value) of the founders (participants) to the property of the organization upon its creation to ensure activities in the amounts determined by the constituent documents. The authorized capital of a joint-stock company is not a constant value; a joint-stock company can increase or decrease its authorized capital, change its structure. Additional capital, unlike authorized capital, is not divided into shares contributed by specific participants - it shows the common ownership of all participants. Additional capital is formed from: share premium of the joint-stock company; increase in the value of non-current assets; positive exchange rate difference on foreign currency deposits in the authorized capital.

Reserve capital is created without fail by joint-stock companies and joint organizations in accordance with current legislation. The reserve capital of a joint stock company is intended to cover its losses, as well as to repay the company's bonds and repurchase the company's shares in the absence of other funds.

Retained earnings - profits are distributed based on the decision of the general meeting of shareholders in a joint stock company, or a meeting of participants in a limited liability company. Net profit can be used to pay dividends, create and replenish reserve capital, and cover losses of previous years. As already noted, part of the value of the organization’s property is formed from its own capital, the other part from the organization’s obligations to other organizations, individuals, and its employees, that is, borrowed funds. The liabilities of organizations are long-term and short-term bank loans, borrowed funds, deferred tax liabilities, and accounts payable. The organization receives long-term loans for a period of one year for the introduction of new equipment, organization and expansion of production, mechanization of production, etc.

The organization receives short-term loans for a period of up to one year for inventories, payment documents in transit and other needs. Borrowed funds are loans received from other organizations against bills of exchange and other obligations, as well as funds from the issue and sale of shares and bonds of the organization. Loans received for a period of up to one year are short-term, and for a period of more than one year - long-term. Deferred tax liabilities arise when expenses are recognized in accounting later than in tax accounting, and income is recognized earlier. Accounts payable are the debt of a given organization to other organizations, which are called creditors. Creditors whose debt arose in connection with the purchase of material assets from them are called suppliers, and creditors to whom the enterprise owes money for non-commodity transactions are called other creditors. Accounts payable are also debts to workers and employees for wages, social insurance and security authorities, and tax authorities for payments to the budget. They appear due to the fact that the moment the debt arises does not coincide with the time of its payment. During the work of the organization, there is a circulation of economic assets, in which four processes are distinguished: procurement, production, sale, circulation process. In accounting, these processes are represented by separate business transactions, the content of which is the movement of funds, the change of one form of property to another (for example, when selling finished products, the organization’s property changes its commodity form to monetary form). The procurement process is the first phase of the circulation of economic assets, in which the enterprise acquires objects of labor and means of labor that form the means of production, paying for them with producers in cash or other assets. In the procurement process, such business transactions as the receipt of raw materials from suppliers necessary for production and business needs are taken into account, and transportation costs for their delivery are paid. During the production process, the main task is performed - the production of finished products, the performance of work, the provision of services, the calculation of wages, the calculation of depreciation (wear and tear) of fixed assets, etc. are taken into account. During the sales process, contractual obligations are carried out to customers and buyers for the sale of finished products, performance of work, provision of services; receipts to the current account of sales proceeds, write-off of production costs of products and calculation of profit and its attribution to the “Profit and Loss” account are taken into account. The circulation process includes settlements with various debtors and creditors, since the organization may have business operations - repair of fixed assets, capital construction, etc. However, the main content of the organization’s work is the processes of supply, production and sale of products, performance of work, provision of services. These processes are interconnected, complement each other and are objects of accounting.

Task 1. Group accounting objects according to their composition and location and by sources of education.

Table 1 - assets (property) and liabilities of the organization as of 01/01/200 (rub.)

table 2

Grouping of assets by composition and location

Table 3

Grouping of assets by sources of formation (liabilities)

2. Identify the types of changes in items in the balance sheet for business transactions given in Table 4.

Note:

1) change in active accounts: decrease and increase in active accounts

2) change in the assets and liabilities of the balance sheet: decrease in assets and decrease in liabilities;

3) change in the assets and liabilities of the balance sheet: an increase in assets and an increase in liabilities;

4) change in passive accounts: decrease in liability and increase in liability.

Table 4

3. Draw up a balance sheet and identify the overall change in the balance sheet total

01 Fixed assets

08 investments in non-current assets

10 Materials

19 “VAT on purchased assets”

20 "Main production"

50 "Cashier"

51 “Current accounts”

60 “Settlements with suppliers and contractors”

68 “Calculations for taxes and fees”

69 “Calculations for social insurance and security”

70 “Settlements with personnel for wages”

76 “Settlements with various debtors and creditors”

Table 5

Condensed balance sheet of an organization

Change in balance sheet total for January - decrease by 619,600 rubles.

Kondrakov N.P. Accounting: Textbook. - M.: INFRA-M, 2007.

Tags: Grouping of household assetsaccounting objects
Type of work: Test

To carry out economic activities, each organization must have certain funds. The amount of funds and the nature of use depend on the type and volume of the organization’s activities.

Accounting considers the economic assets of any organization from two points of view; on the one hand, you need to know what types of funds these funds consist of, in what area they are located (production, trade, etc.), on the other hand, you need to know from what sources this property was acquired or formed. For example, to start a business, you need capital, your own or borrowed.

The organization's economic assets are inventory and cash, both owned by the organization and temporarily or permanently outside its ownership. They are an asset of the organization and are classified by composition: non-current and current assets.

• materials (raw materials, materials, fuel, spare parts, equipment, containers, etc.);
• animals for raising and fattening (young animals, adult animals, birds; rabbits, bee families, etc.);
• reserves for reduction in the value of material assets;
• procurement and acquisition of material assets;
• deviation in the cost of material assets;

2. Production costs - expenses for ordinary activities of the organization (except for sales expenses):

• main production - production costs, the products of which were the purpose of creating this organization;
• semi-finished products of own production;
• auxiliary production - costs of production that are auxiliary (auxiliary) for the main production of the organization;
• general production expenses - expenses for servicing the main and auxiliary production facilities of the organization;
• general expenses - expenses for management needs not directly related to the production process;
• manufacturing defects;
• servicing productions and farms - costs associated with the production of products, performance of work and provision of services by servicing productions and farms of the organization.

• release of products (works, services);
• goods - inventory items purchased as goods for sale;
• trade margin;
• finished products;
• selling expenses associated with the sale of products, goods, works and services;
• shipped goods - shipped products, the proceeds from the sale of which cannot be recognized in accounting for a certain time, as well as finished products transferred to other organizations for sale on a commission basis;
• completed stages of unfinished work.

• cash register;
• settlement accounts - funds in Russian currency on the organization's settlement accounts opened with credit institutions;
• foreign currency accounts - funds in foreign currency on the organization's foreign currency accounts opened with credit institutions on the territory of the Russian Federation and abroad;
• special bank accounts - funds in the currency of the Russian Federation and foreign currencies located on the territory of the Russian Federation and abroad in letters of credit, check books, other payment documents, in current, special and other special accounts;
• transfers in transit - sums of money deposited at the cash desks of credit institutions, cash desks of post offices for crediting to the current or other account of the organization, but not yet credited for their intended purpose;
• financial investments - investments of an organization in government securities, shares, bonds, as well as loans provided to other organizations;
• reserves for impairment of investments in securities.

A business operation (from the Latin operatio - action) characterizes individual business actions that cause changes in the composition, location and sources of property. In this case, business transactions can affect only the organization’s property or only the sources of its formation, or simultaneously both the property and the sources of its formation.

Property (raw materials, materials, fixed assets, etc.), liabilities and business transactions are expressed in monetary value by summing up actual expenses incurred. The property of an economic entity, its obligations, sources of formation of this property (own, borrowed, etc.), business transactions constitute the objects of accounting. Non-current and current assets basically consist of movable and immovable property and various types of receivables.

The current activities of an organization are possible if it has a certain amount of its own and borrowed funds, the ratio of which depends both on the type of its activities and financial stability. The cost and natural-material composition of economic assets is determined by the specifics of the organization’s production activities, which are based on three economic processes:

procurement (supply) - the acquisition of various types of inventory items necessary for production and economic needs and the sale of goods;

production - fulfilling the main task of the organization - manufacturing products, providing services;

sales - the implementation of contractual obligations to customers and buyers, and the proceeds from the sale of products, work performed and services rendered are credited to the current account.

As a result of accounting for the procurement and production process, by comparing planned and reporting indicators, savings or overexpenditures are revealed, and in accounting for sales - profits or losses. Consequently, it is necessary to ensure control over the availability and movement of property, the use of material, labor and financial resources; provide complete and reliable information; identify internal production reserves and use them effectively.

Characteristics of the accounting method

The set of all techniques and methods by which accounting reflects the movement and state of economic assets and the sources of their formation. It includes the following techniques and methods, which are commonly called elements of the accounting method: documentation and inventory, valuation and calculation, accounts and double entry, balance sheet and reporting.

Documentation- written evidence of a completed business transaction or the right to carry it out. Each business transaction is documented. The document serves not only as a basis for recording transactions, but also as a way of primary observation and registration of them. Documentation serves control purposes, allows for documentary checks, and ensures the safety of property.

Inventory- a method of checking the compliance of the actual availability of economic assets in kind with accounting data.

Grade- the way in which economic assets receive monetary expression. The assessment of the economic assets of each business entity is based on their actual cost, thereby achieving its reality.

To manage an organization, it is necessary to take into account all the costs of its management, and not only the amount of each type of cost, but also their total amount related to a specific object, i.e. the cost of the objects taken into account is calculated. The cost of accounting objects is calculated using costing used to control the amount of costs.

For constant monitoring of the organization’s economic processes, the state of funds and sources of their formation, it is necessary to continuously take into account all business operations at individual stages, as well as in the context of individual groups and types of economic funds. In accounting, such a reflection of economic assets and processes is carried out by monitoring the changes occurring with various types of property and the sources of its formation, all the costs incurred in a particular economic process.

The economic grouping of accounting objects, which makes it possible to obtain the indicators necessary for the current monitoring of economic activities, is provided by a system of accounts, since the information available in the documents provides only a fragmented description of the accounting objects. Accounts in accounting allow you to group and obtain generalized characteristics of accounting objects.

Reflection of business transactions in the system of accounts is carried out using double entry, the essence of which lies in the interconnected reflection of various phenomena caused by business transactions. This method of recording reveals their economic content, allowing a deeper study of the economic activities of the organization.

Control over the entire set of objects in accounting is carried out by comparing economic assets with the sources of their formation, the so-called balance sheet generalization.

Balance sheet generalization is characterized by the equality of the total sum of types of funds and the sum of the sources of their formation, which is maintained constantly. Balance sheet generalization allows for strict control over the availability and use of funds of any economic entity.

The results of economic activities, as well as specification of individual balance sheet indicators, are contained in the reporting. Accounting statements are a unified system of information about the financial position of an economic entity for a certain time. There are a number of requirements for reporting as an element of the accounting method:

• reliability - reporting must contain reliable data on the property and financial status;
• integrity, which should cover all business transactions without exception, including in its branches and representative offices;
• comparability, i.e. maintaining consistency in the content and forms of reporting;
• sequence - comparison of data from the reporting period with previous ones:
• reporting period - the period for which reporting should be prepared;
• registration - reporting must be prepared in Russian and in the currency of the Russian Federation, signed by the head of the organization and the chief accountant.

To carry out economic activities, enterprises use a variety of economic assets (property).

The property of an enterprise is a set of material (buildings, structures, raw materials, etc.) and monetary values, as well as legal relations of this enterprise with other enterprises. To manage economic activities, it is important to know what property the enterprise has, where it is used, and from what sources it was created.

For the purpose of correct accounting, all funds of an enterprise are classified according to two criteria: by the composition of economic assets and placement, by sources of education and purpose. The first group reflects the funds (property) that the enterprise has, the second - from what sources they are formed.

All enterprise funds s o s t a v u are divided into two groups: non-current assets and current assets. (See diagram 1).

Non-current (long-term) assets– assets whose beneficial properties are expected to be used for a long time over several years. These include fixed assets, capital and financial investments, and intangible assets.

Fixed assets- these are means of labor used in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months. They repeatedly participate in the production process without changing their physical form and gradually transfer their value to the manufactured product in the form of depreciation charges. Starting from January 1, 1997, the cost of a unit of fixed assets is set at more than 100 minimum monthly wages at the time of acquisition. Fixed assets include buildings, structures, transmission devices, working machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantings and other fixed assets.

Intangible assets– expenses of an enterprise in intangible objects (not having physical properties) but allowing the enterprise to receive income constantly or over a long period of their operation. Intangible assets include rights to use land, natural resources, patents, licenses, copyrights, trademarks, software products, etc. Intangible assets, like fixed assets, transfer their value to the finished product in parts.

Capital investments– costs associated with construction, acquisition of fixed assets, as well as acquisition of intangible assets. These assets are accounted for as capital expenditure until they are put into operation.

Fixed assets

(buildings, structures, machinery, equipment, land, etc.)

Fixed assets

Intangible assets

(patents, licenses, rights, trademarks, etc.)

Long-term financial investments

(investments)

Household supplies

Funds in settlements

(accounts receivable from legal entities and individuals, i.e. debtors owe us)

Current assets

Cash

(at the cash desk, on a current account, a foreign currency account, on special bank accounts)

Scheme 1. Classification of household assets by composition and placement

Long-term financial investments– investments of an enterprise related to the acquisition of shares and other securities, with investment in the authorized capital of other enterprises.

CURRENT ASSETS (MEDIUM)– investment of financial resources in objects that are used within one reproduction cycle or for a relatively short calendar time (usually no more than one year). The following can be distinguished as part of working capital: inventories (inventory), funds in settlements, cash, short-term financial investments.

Inventory assets (stocks) include:

· objects of labor - raw materials, materials, fuel, semi-finished products, work in progress, containers. They are completely consumed in one production cycle, lose or modify their natural form and transfer their entire value to the manufactured products;

· labor instruments costing less than 100 minimum monthly wages, regardless of service life, or service life of less than 1 year, regardless of cost. In accounting, they are usually called low-value and wear-and-tear items (IBP);

· finished products and goods for resale.

Funds in settlements (“they owe us”)- accounts receivable of legal entities and individuals (debts of other enterprises and individuals to this enterprise), i.e. debt to the enterprise for goods and services, products, advances issued, amount owed to accountable persons, etc.

Cash– the amount of cash at the enterprise’s cash desk, free funds stored in current, foreign currency and other bank accounts.

Short-term financial investments– investing money or property in other enterprises with the aim of generating income for a period of no more than a year. These include stocks, bonds and local loans, savings certificates, bills, etc.

Knowing the composition of the economic assets (property) of the enterprise, we will consider from what sources they can be capitalized and received. For this purpose, a classification of the funds (property) of the enterprise is used according to the sources of their formation and purpose (shown in diagram 2.).

Capital and funds

(authorized, reserve, additional capital and special purpose funds)

Sources of own

(equity) Profit

Reserves and financing

SOURCES

Household funds

Enterprises

Bank loans

(accounts payable)

Sources involved

(borrowed) funds Accounts payable

(debt to suppliers, debt to other creditors)

Scheme 2. Classification of economic assets of an enterprise by sources of formation and purpose

All sources of formation of economic assets (property) of an enterprise are divided into own and attracted (borrowed).

ECONOMIC SOURCES OF ECONOMY

N y s e d s t v form the material base of the enterprise in monetary terms. These include: capital, funds, profits, reserves, targeted financing and revenues.

The equity capital of an enterprise includes authorized capital, additional capital, and reserve capital.

Authorized capital– the total amount in monetary terms of contributions of founders (owners) to property when creating an enterprise to ensure its activities in the amounts determined by the constituent documents.

Extra capital consists of the increase in the value of property during revaluation, gratuitously received values, share premium (the excess of the sale price of shares over their par value, which arises upon the establishment of a company, when increasing the authorized capital through an additional issue of shares or a change in the par value of shares), etc.

Reserve capital is created at the expense of the enterprise’s profits and is intended to cover unexpected losses and damages or pay dividends to founders who have preferred shares if there is insufficient profit for these purposes.

Special Purpose Funds are formed from the profits remaining at the disposal of the enterprise and have a strictly intended purpose. The issue of the types of special funds is decided by the enterprise independently (accumulation fund, consumption fund, etc.).

Profit- the amount of excess income over the enterprise’s expenses received from the sale of products, work, services, material assets, fixed assets, etc.

Reserves are created during the production and economic activities of the enterprise and are used for their intended purpose (reserves for doubtful debts, reserve for repairs of fixed assets, reserve for vacation pay, etc.).

Targeted funding and revenues– funds received from the state, other enterprises and individuals for the implementation of targeted activities.

REPLACEMENT SOURCES the formation of economic assets are at the disposal of the enterprise for a certain period, after which they must be returned to their owner with or without interest. These include:

bank loans- a loan that a bank provides to an enterprise for a period of more than a year (long-term loan) or for a period of no more than a year (short-term loan) and charges a fee for this in the form of interest;

loans– loans to legal entities and individuals (except banks), received for a period of more than a year (long-term loans) and for a period of no more than a year (short-term loans);

accounts payable (“we owe”)– debts of an enterprise to other enterprises and individuals, for example, suppliers for goods received but not paid for. In this case, the enterprises and persons to whom the enterprise owes are called creditors, and the debt itself is payable;

distribution obligations(equated to accounts payable) is the debt of an enterprise to its employees for accrued but unpaid wages, arising as a result of a discrepancy in time between the moment of its accrual and payment. The same sources include debts to social insurance and security authorities, and the tax budget.

BALANCE SHEET

The balance sheet is an accounting document that contains interrelated information about the funds of an enterprise and the sources of their formation, as well as information about the financial position of this enterprise.

The balance sheet in its structure is a two-sided table, which consists of an asset and a liability.

Enterprise balance sheet

Economic assets according to their composition and placement are shown in the asset balance sheet.

Sources of economic funds are shown in the liability side of the balance sheet.

The total totals of the assets and liabilities of the balance sheet are necessarily equal (the property of the enterprise is equal to the sources of its formation), since the same funds are reflected in the asset and liability in a single monetary measure, only grouped according to different characteristics. The totals of the assets and liabilities of the balance sheet are called the balance sheet currency.

The main elements of the balance sheet are items. Based on the balance sheet items, accounts are opened for each type of economic assets and the sources of their formation. The title of most articles is the same as the title of the accounts. Accounts, since they are related to the balance sheet, are divided into active and passive. Each account has its own code. So the asset contains: fixed assets (01), materials (10), main production (20), semi-finished products of own production (21), cash register (50), current account (51), foreign currency account (52), etc. , and in liabilities - authorized capital (85), reserve capital (88), settlements with personnel for wages (70), settlements for long-term loans and borrowings (67), etc.

3. ACCOUNTS

3.1. Nature of the account

Accounting for transactions on accounts begins with the following being recorded for each account:

1. Balance at the beginning of the month(i.e. the amount in the account at the beginning of the month - opening balance)

2. Monthly turnover(i.e. the amount of transactions associated with an increase or decrease in the initial amount during the month)

3. Balance at the end of the month(i.e. the amount taking into account changes for the month)

Balances and turnovers are recorded in the debit and credit of the account.

To visually reflect changes (increases or changes) in funds or sources, the account is presented in the form of a table consisting of two parts: “Debit” and “Credit”.

HOUSEHOLD SUPPLIES- a complex of fixed, working and cash assets of the enterprise, including cash on hand, etc. funds in settlements, diverted funds and other receivables. Sources H.s. are the authorized capital of the enterprise, the remaining net profit after taxes, loans and advances, debt to suppliers and other accounts payable.

Classification of household assets- This is an element of business language developed over centuries, distinguished by its capacity, systematic presentation, and understandable to any interested user. The principle of balance. The starting point of accounting is the principle of balance, which is based on the fact that accounting considers the same economic assets of an enterprise from two points of view: from the point of view of their composition and functional role in the production process and from the point of view of the sources of formation (receipt) of these funds.

The composition of economic assets in accounting is called ASSET, sources of education (receipt) of economic funds - PASSIVE.

If we take into account that the reflection of economic assets by composition and by the sources of their formation in accounting is carried out in the same monetary measure, then the following equation will be valid: ASSET=LIABILITY The values ​​of asset and liability are always equal. This equality is due to the economic content of the classification. After all, both assets and liabilities represent the same economic assets, but only classified according to different criteria.

The classification of household assets by composition and functional role in the production process is called ASSETS.

Classification of economic assets is made not only by composition (building, machine, fuel, cash), but also by functional role in the production process.

Depending on the period of circulation (use), assets in an enterprise are divided into: non-current (long-term) assets; current (short-term) assets.

TO non-current assets include: intangible assets, fixed assets, profitable investments in tangible assets, financial investments

Fixed assets- this is a set of material assets used as means of labor in the production of products, performance of work or provision of services, or for managing an organization during a period. Fixed assets include buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and supplies, working and productive livestock, perennial plantings, on-farm roads located in ownership of land plots and environmental management facilities, other fixed assets.

Current assets include: inventories, VAT (value added tax) on purchased assets , accounts receivable , short-term financial investments , cash.

Current assets are divided into inventories and costs and into cash and settlement funds.

Inventories and costs include: raw materials, materials and other similar assets, work in progress, finished goods and goods shipped, goods for resale, deferred expenses.

Cash and funds in settlements include: accounts receivable, short-term financial investments, cash register, current account, foreign currency account.

Accounts receivable is the debt of various counterparties (buyers and customers, the state for tax calculations, employees for accountable amounts) to a given enterprise.

The classification of economic assets according to sources of formation and intended purpose is called PASSIVE

Liabilities are divided into: capital and reserves, long-term liabilities, short-term liabilities . Capital and reserves are the sources of the enterprise's own funds. These include: authorized capital , Extra capital , Reserve capital , retained earnings of previous years and the reporting year. Authorized capital- this is the equity capital of an enterprise, formed from the contributions of its founders (participants, shareholders) in the manner and amount determined by the constituent documents. Extra capital- This is the source of the enterprise's own funds. Reserve capital- a source of own funds, which represents reserve funds created from profits remaining at the disposal of the enterprise in accordance with the legislation of the Russian Federation or constituent documents. These funds are intended to cover the company's losses, repay bonds and repurchase its own shares.

long term duties include: borrowed funds and other long-term liabilities. Short-term liabilities include: borrowed funds, accounts payable, deferred income, reserves for future expenses and payments.

31.Inventory – this is confirmation of the actual existence of a name and obligations, identification of deviations from accounting data and their regulation. The main reasons for the discrepancy between accounting and actual data are: 1. natural loss of inventory. 2. theft. 3. inaccuracies when accepting and weighing cargo. 4. errors in accounting. Inventory m.b. full those. all assets and liabilities are verified and partial - one or several types of names are checked. The timing of the inventory of assets and liabilities is determined by the management of the organization. Full investment is carried out, as a rule, once a year before drawing up annual reports. It is also carried out when changing the form of ownership of an organization, changing management, etc. They are carried out by inventory commissions composed of management. Before carrying out the investment, the responsible persons give a letter of receipt stating that all the valuables have been capitalized by them, and those issued to the company have been written off. After the investment, the same persons give receipts stating that they accepted the inventory assets for safekeeping and have no claims against the commission. When conducting an inventory of inventory items, the commissions draw up inventory signatures, inventory records tions, which indicate the actual presence of valuables and accounting data on them. Wed money is inventoried: 1. At the cash desk (by recalculating cash balances, commissions and comparing balances with accounting data.) 2. on bank accounts (by reconciling bank statements on cash balances on each account with available data in accounting. Settlements with third-party inventory organizations by sending these organizations personal accounts for settlements with them. Third-party organizations must confirm settlement balances or submit a reasoned objection. In accounting, according to inventory results, tions of the state of the comparison statements. In them, only those positions of values ​​​​are shown, discrepancies with the accounting data are identified. At the same time, the responsible persons present to the commission will explain the notes on these discrepancies. The commission will consider these records and makes a decision on the collection of shortages, capitalization of surpluses and formalizes its decision in a protocol. Inventory differences are reflected in accounting as follows: 1. shortages of valuables within the limits of normal loss norms are written off as products. 2. shortages in excess of normal loss norms are written off against the guilty persons, if they are not identified, then at the expense of compensation; if the valuables are not insured, then written off to the account of non-release income and expenses.3. surpluses are accounted for according to the corresponding items of assets in correspondence with the account of non-operating income and expenses.4. receivables with expired statutes of limitations are written off against the reserve for doubtful debts, and if such a reserve is not created in the organization, then it is written off to the account of non-receivable income and expenses. 5. Accounts payable with expired statutes of limitations are written off to the account of non-release income and expenses. Surpluses and shortages are reflected in accordance with the approved protocol of the inventory commission in the month when the inventory was completed.

32. Principles of classification of accounts and their characteristics. Accounting is an ordered and regulated information system that reflects the state and movement of property, settlements and obligations, and the own financial results of an economic entity. The legislation establishes the procedure for state regulation of accounting, rules for publishing reports and measures to ensure the reliability of accounting information. The methodological basis for organizing accounting is a system of methods and certain techniques that are carried out through documentation, inventory, balance sheet, a system of synthetic and analytical accounts using the double entry method, valuation of property and liabilities, other balance sheet items, calculations and reporting of the enterprise. In the theory and methodology of accounting, the system of accounts plays a special role, since with their use the problem of dual reflection of information, its accumulation and generalization is realized. Accounts are recorded using the double entry method. A large number of accounts used in current accounting require their organization and certain systematization. This goal is achieved by classifying accounts. Since they are a carrier of information and at the same time a method of obtaining it, the classification of accounts should be carried out according to various criteria. These signs should capture the economic essence of accounting objects, the environment in which certain objects operate, as well as the features of the formation of an information system in the direction of satisfying the management apparatus with relevant information. In the most general approach, the modern theory of classification of accounts provides for their grouping according to two criteria: 1) economic content; 2) purpose and structure

35. Types and forms of accounting registers.Accounting registers- these are special tables (forms) for reflecting business transactions recorded in primary documents. Registers are designed to accumulate, group and systematize into accounts homogeneous business transactions contained in documents, serve the purposes of control, management and analysis of the financial and economic activities of organizations and are used to compile established reporting forms. Due to the fact that there are many accounts and a large number of registers, accounting registers are classified: 1. by purpose and volume of information (volume of content): synthetic(intended for recording business transactions on synthetic accounts; entries in these registers are kept without explanatory text, in a generalized form and only in monetary terms), analytical(designed and used to reflect homogeneous transactions in separate analytical accounts, each transaction is recorded quite fully not only in monetary, but also in kind), combining synthetic and analytical accounting(increase the reliability and clarity of accounting; in these registers, individual lines are intended for analytical accounting, and the final data of all records are indicators of synthetic accounting); by account type : chronological(used to record transactions in chronological order, i.e. in the order they were completed (most often in the order in which documents were received by the accounting department) without grouping them by accounts), systematic(homogeneous business transactions are systematized according to synthetic and analytical accounting accounts, an example is the general ledger, which records turnover on all synthetic accounts indicating the corresponding accounts) combined (combine chronological and systematic recording); by external form : free sheets(statements) (they are separate sheets or several bound sheets, these are order magazines or statements, they are opened for a month, some of them have inserts, are stored in folders), cards(these are also loose sheets, but not fastened together. They are stored in boxes in a certain system. A collection of cards of the same purpose is called a card index), books(used to register business transactions using both synthetic and analytical accounts. In accounting books, all sheets are laced, numbered, sealed and signed. The book is drawn up at the beginning of the year and maintained throughout it), machinegrams(an accounting register obtained when processing documents on a PC. Their forms are varied and depend on the purpose and content of the objects taken into account in them); by structure (shape of graphing) : one-sided, two-sided, multigraphic; on a material basis : paper and paperless registers.

36. Documentation, its essence and meaning. Documentation is one of the elements of the accounting method; it is a method of continuous and continuous reflection of business transactions in order to obtain the necessary information about completed business events, as well as making subsequent entries in the accounting system of accounts. Regardless of the methods of recording source data, each business transaction must be documented at the time and place of its completion. Documentation is a set of documents drawn up for all business transactions. The data they contain subsequently serves as the only basis for reflecting business transactions in current accounting. A document (Latin documentum - certificate, evidence) is a written certificate of the right to carry out, or confirmation of the actual implementation of a business transaction, in which the necessary details are filled in A document form is an information carrier with permanent information printed on it. In addition to document forms, floppy disks and disks serve as carriers of accounting information when they are processed on a PC. They are used depending on the automation tools that are used in the organization. The importance of documentation in the work of organizations is not limited to the fact that it: 1. serves as a means of substantiating accounts; 2. has great operational significance. Accounting documents are used to transmit orders from managers to executors, i.e. used to direct and manage business activities; 3. perform a control function, i.e. through documentation, the correctness of completed operations is monitored, the causes of certain economic violations are established, documentation plays a special role in the struggle for the safety of property. Documentation makes it possible to uncover cases of theft of property and various types of abuse, and often prevent them; 4. legal (legal) meaning of documentation. Confirming the correctness of the facts recorded in the records, documents are irrefutable evidence in disputes arising between this organization and other bodies and persons. They are used by court and arbitration authorities when resolving issues of various claims, checking the completeness of fulfillment of contracts and other obligations; 5. perform an analytical function, i.e. An ongoing analysis of the work being performed is carried out.