3.5. Accounting transactions related to profit and loss The most important transactions are provided with short comments. Accounts are arranged in the manner prescribed by the current Chart of accounts of financial and economic

67. Business transactions Business transactions are separate economic actions performed in the course of the plan. Each operation causes a certain movement and change in the composition of funds. Some funds leave the enterprise, others

Accounting entries and reports on salaries As we noted earlier, accounting entries on wages, as well as on accruals and deductions, the program will automatically generate after the document is created and posted.

6.2. Main accounting entries on account 20 "Main production" Information about the costs of production (core production of this organization) is reflected in the active account 20 "Main production". The balance of account 20 "Main production" at the end

6.3. The main accounting entries on account 23 "Auxiliary production" To determine the cost of goods and services of auxiliary production, active account 23 "Auxiliary production" is used. Account 23 is similar to account 20. Account balance

6.4. The main accounting entries on account 25 "General production costs" On the active account 25 "General production costs" keep records of expenses for the management and maintenance of workshops, that is, on account 25 reflect the costs of the workshop. Account 25 balance at the reporting date

6.5. The main accounting entries on account 26 "General business expenses" On the active account 26 "General business expenses" keep records of expenses for the management and maintenance of the enterprise as a whole, that is, account 26 reflects the costs of the plant management. Account 26 balance

6.6. Basic accounting entries on account 28 "Defect in production" Active account 28 "Defect in production" is used to record the costs of correcting the marriage and the corresponding funds spent on the final marriage. Account 28 does not have a balance at the end of the month and,

6.7. Basic accounting entries on account 29 "Serving industries and farms" On the active account 29 "Serving industries and farms", the corresponding costs are taken into account if the enterprise has, for example, hostels, hotels,

6.8. Basic accounting entries on account 96 "Provisions for future expenses" The most common is the reservation of wages of employees during the vacation. The fact is that vacations are provided to employees of the organization unevenly throughout the year. it

6.9. Basic accounting entries on account 97 "Prepaid expenses" Prepaid expenses are expenses incurred in the reporting period, but in fact related to future periods. The main example of such expenses is the cost of preparing and developing a new

Contrary to the usual expression "", the user acquires under the license not the software itself, but the right to use the results of intellectual activity. This right is usually non-exclusive. In Russian accounting, according to Regulation PBU 14/2007, such a right is not recognized.

If the payment for it was a one-time, then the cost of the non-exclusive right must be attributed to (abbreviated name - RBP), then it is subject to gradual write-off to costs during the term of the contract.

It happens that there is no information about the validity period in the license agreement. Then the organization has the right to set the operating life of the software itself, this should be indicated in the accounting policy. It is recommended, according to the information letter of the company "1C", the term of use of the software products of this company should be set at 2 years.

Example. The organization acquired a license from a partner of 1C firm to use the computer program 1C: Accounting 8.3 (rev. 3.0), version of the PROF, worth 13,000 rubles. It is necessary to reflect in the same program the purchase of a non-exclusive right to use the software, attribute its cost to deferred expenses and then write off the cost to the expense account 26 "General business expenses" in two years using monthly write-off operations.

Purchase of software in 1C 8.3

We capitalize the software with the document "Receipt of goods and services", indicating the type of document - "Services (act)". When specifying an item, we will add a new item to the directory, let's call it "", the item type should be "Service".

Get 267 1C video tutorials for free:

When filling in the "Prepaid expenses" variable, you need to create a new element of the directory - a new item of prepaid expenses, indicating the program cost and write-off parameters (procedure for recognizing expenses, start date of write-off, end date of write-off of BPO, account and cost analytics):

Thus, the cost of the purchased program will be immediately included in the BPO. Let's post the document "", while it will generate a posting to the Dt of account 97.21 under the entered article "1C Accounting". (In this example, the buying organization is a VAT payer, so the posting was made for the amount of the program cost without VAT, and the VAT amount was charged to Dt 19.04):

Write-off of prepaid expenses

The operation is routine. It will be performed according to the specified parameters (procedure for recognizing expenses, period, write-off account) automatically when the monthly processing "" is performed. The program will itself determine the need to write off the BPO and calculate the amount.

When performing the operation, a transaction is generated according to the specified (in our example, account 26), the amount is calculated based on the selected start date of the write-off and the end date.

Each business entity that conducts business as a legal entity makes a large number of business transactions every day.

In accordance with the Federal legislation of Russia, all state and commercial companies (with the exception of individual entrepreneurs) are required to reflect them in the accounting records.

Posting concept

To reflect business transactions in accounting registers, it is customary to use transactions that are corresponding correspondence of accounts.

Every specialist applying for the position of an accountant must know by heart. Thanks to this, he will be able to quickly compose a record when registering a particular operation.

What are they like?

There are two types of postings in accounting: complex and simple... When drawing up a simple version, specialists use two accounts that correspond with each other. If you have to execute a complex business transaction, accountants have to use more than two accounts.

Compiled correspondence is posted to the appropriate accounting registers (legal entities use memorial warrants, accounting records, order journals).

How to compose them? Basic principles

When conducting accounting, specialists will use three types of accounts: active, passive and active-passive... Active enterprises should reflect cash, inventory, fixed assets and fixed assets, inventory balances, etc. Passive legal entities reflect all their obligations to the state, business partners, employees, creditors.

Active-passive accounts are also designed to display business transactions, but differ in that they can simultaneously have a balance on both credit and debit. As an example, we can cite a debt (prepayment) that arises from a specific supplier to the company in parallel with the debt (received goods without payment), which is recorded by the same company to the same supplier.

When drawing up accounting entries, you need to remember the following nuances:

• active accounts can only have a debit balance, while passive accounts have only a credit balance;
• an increase in passive accounts occurs only for credit, and active accounts for debit;
• the balance on active-passive accounts can be reflected simultaneously in both liabilities and assets of the balance;
• when compiled in its right side, the balances of passive accounts are displayed, and on the left - active;
• to reduce the active account, you need to make entries on its credit, and to reduce the passive account, entries are made on debit.

Posting - a way of expressing the correspondence of accounts, the basis for which is the conducted business transaction. When compiling them, it is recommended to adhere to the following scheme:

1. It is necessary to determine which accounts and accounting objects are affected by the issued transaction (its economic content is taken into account).
2. It is necessary to establish which accounts will be involved in the posting (passive or active).
3. The account to be credited or debited must be defined. For this, the sources of origin of the operation and all associated factors are taken into account.

When compiling simple transactions, two accounts are affected, for example, when money arrives at the company's cash desk from a current account, the following entry is made: CT 51 Dt 50. When compiling complex records, several accounting accounts are involved.

You can clearly see the procedure for drawing up transactions in the following video:

Double entry principle

The reflection of business transactions in accounting accounts by specialists is carried out using the double entry method.

The essence of this method is as follows: for each operation the accountant makes a corresponding entry simultaneously on the debit of one and the credit of another account.

Examples of transactions

Currently, a large number of methodological manuals are regularly published for accountants, which indicate the most common entries for a particular type of activity.

Using existing examples, specialists will be able to avoid the most common mistakes when compiling correspondence of accounts and posting them to the appropriate accounting registers.

By wages

When drawing up transactions for transactions, the essence of which is to settle accounts with employees, specialists should make the following correspondence of accounts:

Rent of premises

When transferring an area or building for lease, records are made by both the owner of the fixed asset and the tenant. They draw up correspondence of invoices for any action related to the leased property.

The main ones are shown in the table:

Wholesale and retail trade

When carrying out business activities related to the sale of goods, finished products, works or services, legal entities make up a lot of transactions.

To reflect transactions in this area in accounting, the following entries must be made:

Assignment agreement

When drawing up this agreement, an accountant of any commercial organization carrying out economic activities in the status of a legal entity must draw up correspondence of accounts.

The following postings are used for such transactions:

Cash transactions

Business entities must draw up documents and in accordance with the CSP in force in the territory of the Russian Federation.

To compile correspondence, the accountant uses the following accounts:

• 50 - cash desk;
• 51 - current account;
• 70 - payroll calculations;
• 73 - other calculations;
• 62 - settlements with customers;
• 75 - replenishment of the authorized capital;
• 71 - settlements with accountable persons;
• 91 - reflection of exchange rate differences;
• 94 - reflection of shortages;
• 76 - other payments.

Service

When providing services by business entities, acceptance certificates are drawn up. In the event that a legal entity is a payer of value added tax, it is obliged to write out according to which VAT is deducted.

The following entries are made in accounting:

With fixed assets

If a business entity has fixed assets on its balance sheet, which it uses in the implementation of economic activities, it must make correspondence of accounts as follows:

Closing the year

At the end of each reporting year, the accountant is required to make special entries that will allow some accounts to be closed. This procedure is called balance reformation, it represents the reset of some of the accounts.

Without fail, specialists need to close accounts 90, 91, 99 and draw up the following correspondence:

Taxes and state duties

Each business entity when doing business is faced with the need to charge and transfer taxes, mandatory payments and fees to the budget. Also, legal entities have to pay a state fee when processing documents or receiving any services in government agencies.

In accounting, they are required to reflect every business transaction related to taxes, fees and duties:

Loans issued

When accounting for loans, which have recently become actively issued to both full-time employees and business partners, the following records are compiled:

Acquiring

In recent years, Russian companies have begun to increasingly use acquiring in their work, which allows them to accept bank cards from buyers (when paying for goods, works or services sold). When carrying out this type of calculations, accountants may encounter various problems that relate to the process of drawing up transactions.

Using typical correspondence of accounts, they will be able to minimize the risk of making mistakes, which often cause penalties: