Accounting and tax accounting of income: Cheat sheet for an accountant. What is Accounting and Accounting, Balance and Reporting? Accounting is conducted by the organization

Accountant - a specialist, from whom the financial well-being of a certain company largely depends. A person who wants to become a professional accounting professional needs to regularly produce various calculations. These specialists also understand the basics of economics and communications.

First of all, the person must ask himself a question about whether he is ready to associate his life with an important, but routine work. The specialty of the accountant does not involve creativity and even regular decrees. And to all this, you need to be morally ready. It is impossible to choose a profession according to the principle: "If only that."

If a person is seriously configured to become an accountant, then for it there are two options for developing events:

1. Training at home. You can "visit" webinars, take place online courses, read books and articles. Be sure to learn, in particular - C1. For a person who studies independently, now there are many resources and opportunities.
2. Learning in higher educational institution. In principle, the specialty of the accountant is provided in many colleges, so people with 9 education classes can also go to learn. But subsequently will still have to receive higher, as it is more appreciated among employers.

It should be borne in mind that self-taught accountant will also need to undergo production practice. Not every company needs frames without a diploma and recommendations, so you have to try in order to get the desired position. It is recommended to undergo training courses for the certificate.

This specialist constantly improves its qualifications, develops new programs and monitors specialized literature.

Is it possible to become a professional at home? Yes, you can. But it is worth understanding that without relevant education work will be found more difficult to find. Therefore, it is recommended to study in colleges, universities and universities. A man with "crusts" can be firmly confident that he will not remain without work.

Accountant is a specialist controlling the losses and profit of a certain company, as well as the issuing financial documentation.

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

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

Accountants include the following tasks:

• calculation of production costs and profits received;
• control of financial discipline;
• registration and reporting of the financial statement of the organization;
• issuing salary staff;
• interaction with tax companies.

Not all accountants perform a large amount of tasks. It all depends on the revolutions and the magnitude of the company, as well as on its field of activity. Many organizations have a whole staff of accountants. Each professional is engaged in specific tasks: for example, it gives employees with wages or counts total spending per month.

Each company, even the smallest, needs accountants. Since 2013, the need for accounting on USN, which made the profession even more popular was introduced. Now even small business holders are obliged to have in the staff responsible for financial and tax reporting.

What qualities need to accountant? First of all, the ability to perform monotonous paper work. Also, representatives of this profession must be communicable, smart and resourceful. It depends on them whether the company will stay afloat (especially if it recently opened). Professionals in the field of accounting are valued very high and get a good salary.

In the area of \u200b\u200baccounting, many specific terms and definitions are used. A beginner accountant must be mastering the main terminology:

The method of estimating the value of goods on the bondage is prohibited and not used since 2008.

This is not all the terminology that is used in the area of \u200b\u200baccounting. The remaining definitions can be mastering on books or during the training educational program. It is extremely important to know the main terms, as they help to understand the accounts of accounting, as well as in the preparation of reporting.

Education accounting for 2018

There are many ways to teach accounting in 2018. You can master the profession on webinarians or get a full-fledged education in the educational institution, and then undergo courses for advanced training.

Modern companies need professionals to keep up with the times.

You can master the specialty in college or university. It is best to choose educational institutions located in Moscow or St. Petersburg.

In the central cities of Russia the highest level of education that meets all the necessary requirements. At the accountant you can learn in the following universities and universities:

• Mati;
• Humanitarian and Economics;
• MNEPU (non-state academy);
• Academy of Management and Business (International);
• Institute of Business and Law.

The list presents the leading educational institutions of Moscow. The specialty that will need to master is called accounting, analysis and audit. After receiving a diploma, a person can also become an economist.

Home tuition is mainly suitable for those who do not want to associate their lives only with accounting activities. The mastering of the profession at home will take at least time if a person will suit the process responsibly.

Auxiliary literature (all books issued in 2016):

1. Accounting and analysis. Authors: Eremin and Rachiek. The book consists of 2 sections. The first contains information on the development of accounting in different time intervals, starting from the ancient world. The second section includes a description of various accounting methods.
2. Accounting theory.
3. All about tax checks. Authors: Sukhovskaya, Yurtynyuk, Sharonov. As mentioned earlier, accountants constantly have to deal with tax inspectorates. This book describes in detail what aspects of the company's activities are most often checked by inspectors.

These benefits are the most informative and new. It is also recommended to read books such as: accounting for 10 days (2012), accounting workshop (2010). They contain useful and relevant information, despite the fact that they have been released quite a long time.

Exist five forms of accounting reporting:

1. Balance - Reporting about the financial condition of the enterprise for a specific time interval. Calculated in the form (table) consisting of two parts: in the first presented information about the liabilities of the company, in the second - about assets.
2. Lost and Profit Report - information that allows you to withdraw the results of the financial activity of the enterprise for a specific time segment. When drawing up a document, you need to specify all the information about the income of the organization, even if the revenue was received not from the main activity.
3. About changes in budget (capital). The document must be filling, focusing on the letter of the Ministry of Finance No. 117 (from 23.12.97). It is important to adhere to the basic provisions in order to correctly compile reporting. All capital information should be specified in stages using not only general data (on the use and admission), but also information about cash balances.
4. About cash flow. The reporting indicates data on received and spent means for the year. At the same time, all amounts are divided into several parts corresponding to the current, financial and investment activities of the organization. The purpose of current activities is to obtain maximum profits from the sale of goods or services. Investment cash movements are associated with the purchase or sale of equipment, real estate, assets. Financial activities are called not strongly affected by the company's total budget.
5. . The document must be filled in accordance with the requirements set forth in the letter of the Ministry of Finance No. 4N (from 13.01.2000). The letter contains information about all the forms of boo. Reporting organizations.

All documents need to be correct, since the main activity of the enterprise depends on this. If an accountant is mistaken in the calculations, the company may suffer large losses.

Primary documentation is the papers that are necessary mainly for reporting to tax companies. They are stored for 4 years.

The primary documentation includes:

• commodity checks and overheads;
• acts about the services performed;
• cash checks;
• expense reports;
• extracts from the current account;
• documents confirming employee payments;
• vedomosti and limit fence cards.

Primary documentation is compiled according to the generally accepted form or on the form developed by the Organization itself.

How much do you need to study at the accountant? People who graduated from 9 classes will need 3 years and 10 months to master the profession in college. Learning on the basis of 11 classes will take 2 years and 10 months.

In some educational institutions there is an accelerated program. It can be trained in 2 years and 10 months (based on 9 classes) or for 1 year 10 months (based on 11 classes).

There are also special courses, the duration of which rarely exceeds 6 months. On average - 2.5-4. You need to choose courses carefully, as some people are taught on an outdated or incomplete program.

The duration of training at home directly depends on human abilities and his desire to master a specific profession. Some people are fully learned for the year, others need 3-4 years.

How much time will you need to become the chief accountant? A senior person can claim this position after 3 years of work in one enterprise.

Lecture on accounting for beginners is presented below.

Cost accounting Financial accounting Judicketer
Accounting of funds management accounting tax accounting
Budget accounting bank accounting

Accounting - an ordered system for collecting, registering and summarizing information in monetary terms about the state of property, the obligations of the organization and their changes (cash flow) by a solid, continuous and documentary accounting of all economic operations.

The objects of accounting are the property of organizations, their commitments and economic operations carried out by organizations in the process of their activities.

Accounting in accordance with the Law on Accounting can be conducted: the chief accountant adopted at the employment contract, the Director General, in the absence of an accountant, an accountant, which is not the main one or a third-party organization (accounting support).

The main task of accounting is the formation of complete and reliable information (accounting reports) on the activities of the organization and its property situation, on the basis of which it becomes possible:

• preventing the negative results of the organization's economic activities;
• identification of intra-economic reserves for ensuring the financial sustainability of the organization;
• monitoring compliance with legislation in the exercise of economic operations;
• monitoring the feasibility of economic operations;
• monitoring the availability and movement of property and obligations;
• monitoring the use of material, labor and financial resources;
• control compliance with approved standards, regulations and estimates.

Domestic accounts for accounting users are managers, founders, participants and owners of the property of the organization.

External accounting reporting users - Investors, lenders, state.

Accounting is closely related to tax and managerial accounting.

History

The Incas

Accounting is widely used in Central Andes (Peru, Bolivia) in public and social purposes in the I millennium. e. On the basis of the nodular writing of the Incas - Kipu, consisting of both the numeric records of the decimal system and not numeric entries in the binary coding system. In Kipip, primary and additional keys were used, positional numbers, color coding and education Series Repeating data. The Kipu for the first time in the history of mankind was used to apply such a way of conducting accounting as a double entry.

New time

Accounting method

The combination of all techniques and methods with the help of which in accounting reflects the movement and state of business and their sources, it includes the following main elements:

• documenting
• evaluation
• drawing up balance and reporting.

Accounting subjects

Accounting can be conducted:

• accounting department included in the company;
• leader of the organization;

Principles of accounting

The principles of accounting are the main, initial, basic provisions of accounting as a science that predetermine all subsequent statements arising from them. The main principles of accounting can be considered as follows:

• The principle of autonomy It assumes that one or another organization exists as a single independent legal entity; Her property is strictly isolated from the property of its co-owners, workers and other organizations. Accounting data represent a unified system that meets the objectives of property management, obligations and economic operations carried out by the organization in the process of its operation. Elements of accounting that do not affect economic processes, seized from the accounting system as unnecessary. In accounting and balance sheet only the property is reflected, which is recognized by the property of this particular organization.
• Dual recording principle - Double continuous reflection of economic phenomena, facts and operations predetermined by the use of double records on accounts, that is, simultaneously and on the same amount on the debit of one account and the credit of another accounting account.
• The principle of the current organization It suggests that the organization is normally functioning and will maintain its position in the market in the foreseeable future, which repayed obligations to suppliers and consumers and other partners in the prescribed manner. This principle determines the need to link the assets of the organization with its future profit, which can be obtained using these assets. Of particular importance is the named principle in assessing the property and obligations of the organization.
• Principle of objectivity It is that all economic operations should be reflected in accounting, to be registered throughout all the stages of accounting, to confirm the acquittal documents, on the basis of which accounting records are conducted.
• Principle of prudence It assumes a certain degree of caution in the process of forming the judgments required in the calculations produced in the conditions of uncertainty, which makes it possible to avoid overestimation of assets or income, and underestimation of obligations, or expenses. Compliance with the principle of diligence prevents the occurrence of hidden reserves and excessive reserves, the conscious understatement of assets or income, or deliberate overestimation of obligations, or expenses. The neglect of the specified principle will lead to the fact that financial statements will cease to be neutral and, therefore, will lose reliability.
• The principle of accruals - All operations are recorded as they occur, and not at the time of payment, and belong to that reporting period when an operation was performed. This principle can be divided into:
  • principle of income registration (revenue) - income is reflected in that period when it is received, and not when payment is made. In Russia, the moment of sale of products is determined by shipment and payment. International standards allow you to record the implementation of shipment, delivery, receipt by the seller or agent;
  • principle of conformity - The revenues of the reporting period must be correlated with expenses, thanks to which these revenues were obtained. Of course, expenses (income) relating to appropriate income (expenses) recognized in another reporting period are taken into account separately.
• Principle of periodicity aimed at regular, periodically repeated balance sheets - drawing up balance and reporting for the year, half year, quarter, month. The named principle ensures comparability of reporting data, allows for certain periods of time to estimate financial results.
• Privacy Policy. The content of domestic accounting information is a commercial secret of the Organization, for disclosure and damage to its interests are provided for by the legislation responsibility.
• The principle of money dimension, that is, the quantitative measurement and calculation of the facts of economic activity and production processes; As a unit of measurement, the currency of the country is performed.
• Principle of continuity It imposes a reasonable commitment to national traditions, achievements of domestic science and practice.

Defense function of accounting

Under the protective function of accounting, it is understood to ensure the protection of property interests of participants in economic activity, namely:

• owners (participants, shareholders) of the enterprise;
• employees of the enterprise;
• states.

There are two components of the protective function of accounting:

• preventive (preventive),
• security (follow-up).

Preventive (preventive) function It is aimed at difficulty making violations by one or another by the implementation of current control. That is, the accounting system itself is built in such a way that all the actions of persons participating in the implementation of economic operations are maximally transparent; Known a large circle of persons; susceptible to immediate control; We are interrelated with the actions of other persons.

Security (next) function Triggers after the violation is made. It is ensured by the ability of the accounting system to adequately reflect the facts of destructive deviations in economic activities against the will of intruders. That is, despite the efforts of those interested in hiding information about the violations committed, with competent accounting records in the accounting documents, traces remain to identify such facts.

The protective function is implemented through the subsequent financial control system:

Accounting in banks

Legal regulation of accounting in the Russian Federation

Currently, in accordance with the Decisions of the Government of the Russian Federation, there is an approximation of national accounting rules for international financial statements (IFRS).

Accounting profession

In order to master the accountant profession, you need to know the theory of accounting - theoretical, methodological and practical foundations of its organization.

An understanding of accounting functions - control, information and analytical is greater importance. To achieve success in the profession of an accountant, the methods of accounting are also required.

Notes

see also

• Subconto

Literature

• Kamorjanova Natalia Aleksandrovna, Kartashova Irina Valerievna. Accounting. Short course. - 6th. - Peter, 2009. - 320 p. - ISBN 978-5-91180-661-3.
• Patch and Luca Treatise on accounts and records. - FIS, 1994. - 320 p. - ISBN 5-279-01215-7
• Jane Gleeson-White \u003d Double Entry: How The Merchants of Venice Created Modern Finance. - Allen & Unwin, 2012. - P. 294. - ISBN 978-1743311431

Links

• Official website of the Ministry of Finance of the Russian Federation, section Accounting

Wikimedia Foundation. 2010.

• Gorky automotive factory
• History of Estonia

Watch what is "Accounting Accounting" in other dictionaries:

Accounting - Accounting Accounting, based on documents Continuous, interrelated reflection of funds and economic operations in cash. Heads The final accounting document Balance accounting. ... Illustrated Encyclopedic Dictionary

ACCOUNTING - Accounting, based on documents continuous, interconnected reflection of funds and economic operations in cash. Heads Final Accounting Document Balance Accounting ... Modern encyclopedia

December 26, 1991 was the final shock of the whole country. The door was hampered by the wind of democracy. The Great and Powerful Power broke out, the Soviet Union broke up. The changes affected all the spheres of life and the people themselves. Of course, economic policy primarily has undergone transformation. Then there was a transition to a market system from command-administrative, and this, in turn, changed the accounting system. This appeared modern accounting.

If you compare the USSR accounting and accounting of Russia, then you can see global changes. For example, to prepare documents regulating accounting, international financial statements (IFRS) and various provisions were taken into account. But not everything is forgotten. Some concepts, methods developed in Soviet years are now actively used by accountants in practice, they also begin to gain popularity in the practice of the report in developed countries. Some aspects of the differences in the accounting of the USSR and the Russian Federation are nominal in nature, as a rule, it is visible on the discrepancy between the concepts of terms.

Some developments of the standards of the modern Russian system significantly reduce the value of accounting, which becomes an obstacle to the good development of the economy. In parallel, the Russian economy is actively transformed, which generates new activities that, according to the rules, should find an adequate reflection in accounting and report. All transformations were created with the aim of normal market functioning. Two main differences between the current trend from the past:

1. the main consumer is a state in the form of tax authorities;
2. the regulatory role of business trafficking is minimized.

Businesswood Participants:

• managers;
• creditors;
• investors;
• audits;
• accountants.

At this stage, the development of modern accounting of the Russian Federation is at the very beginning. This is evidenced by the low competence of accountants and consumers of this information, as such, the actual need for accounting data was not.

Accounting Standards in Russia

The regulatory framework is various legislative acts, accounting provisions, or PBUs, documents, etc. They are published:

• Ministry of Finance of the Russian Federation;
• Government of the Russian Federation;
• FTS of Russia;
• Bank of the Russian Federation;
• state extrabudgetary funds.

The tasks are reflected in the federal law of 21.10.96 No. 129-FZ "On Accounting":

• the company is obliged to provide complete and reliable information about the activities and property position internal (managers, employees, etc.) and external (investors, lenders, etc.) to users of the accounting report;
• when requesting information, the organization is obliged to provide it in order to control the observance of legislation in the implementation of operations, the use of material / labor / cash resources, etc.;
• the organization must stop the negative results of the work of work and identify the inhuman reserves, providing financial stability.

To carry out tasks, accounting should:

• evaluate property in rubles;
• compile separate accounting of own property and other enterprises;
• continuously compile accounting;
• keep accounting double record;
• maintain the identity of these synthetic and analytical accounts;
• keep record operations without seizure;
• conduct separate documents on the cost of production and capital investment.

Adoption of management decisions directly depend on the data obtained, reflected in the report on the basis of the study and evaluation of the organization's activities. That is why the information containing records must be reliable, timely and operational.

In March 98, the Government of the Russian Federation adopted a accounting reform program in accordance with international financial reporting standards. The goal is to bring the accounting system of the Russian Federation to the proper level, which will meet all the requirements of the market economy. Goals and objectives:

• creating accounting standards and reports that provide due information of users (for example, investors);
• the reform of the accounting of the Russian Federation should not contradict international standards, there must be harmony;
• providing methodical assistance to enterprises if they have misunderstanding of the accounting model.

To achieve a goal, you need to perform three blocks of events:

• updating the regulatory database of accounting;
• the formation of an accounting profession;
• improving the professional competence of accounting personnel.

Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n: Approval of the new account of account accounts of the financial and economic activities of the Organization and Instructions for Application. The Ministry of Justice of the Russian Federation has decided - the above document qualifying as not requiring state. registration. Many organizations were able to apply a new plan from January 1.01, for the other majority the transition was from January 1.01.02.

The execution of accounting reform In accordance with IFRS, three groups were created, which, in different ways, formed booze. Report in the Russian Federation:

• simplified;
• standard;
• multiple.

There is also a fourth group, but it is formed only in accordance with IFRS without taking into account RF Rules. Nevertheless, all groups must disclose the transparency of the report. Consider each group.

1. Simplified Group: Accounting with IFRS. This indicates the need to attract foreign and domestic capital for the further development of the organization. Consider: JSC, shares listed in the stock market.
2. Standard Group: Accounting Report is formed by accountants for a multiple option. Supply: the remaining OJSC, federal and large municipal unitary enterprises. They have the ability to go to the first group.
3. Multiple: drawing up a report on the standard. Supply: all the remaining enterprises, for example, CJSC, LLC, etc.
4. Fourth Group: The report has the form of a simplified version. Included: subjects of small businesses and non-profit enterprises.

For the improvement of the regulatory framework, the concept of accounting in the market economy of the Russian Federation was created. It was approved by the Methodological Council on accounting at the Ministry of Finance of the Russian Federation and at the Institute of Professional Accountants of the Russian Federation in December 97. To create a concept, a deep analysis of the Russian and international accounting models was carried out, after which trends were formulated to create a Russian accounting system for 10-15 years.

• providing information on general methods of organization and accounting for stakeholders of this sphere;
• the concept should be the foundation for the development of new and revision of current accounts on accounting at each stage;
• the concept should be the basis for making decisions on issues that are not regulated by regulatory acts;
• it is obliged to help consumers of information in deciphering data of boo. Report.

From January 1.01.13, a new Federal Law begins to act on December 6, 2011 No. 402-FZ "On Accounting", in which harmony between the Russian and international accounting models is prescribed. Actions apply to:

• commercial and non-commercial enterprises;
• state Authorities, local governments / government management. extrabudgetary funds and territorial states. extrabudgetary funds;
• Bank of Russia;
• individual entrepreneurs; lawyers practicing private practice;
• branches on the territory of the Russian Federation, representative offices and other structural units that were created in accordance with the law of foreign countries, international enterprises and their branches and representative offices in the Russian Federation.

The law applies when conducting:

• budget accounting of assets and obligations of the Russian Federation;
• constituent entities of the Russian Federation;
• municipalities;
• operations that change assets and rights;
• budget report;
• trust.

The law does not apply when forming:

• report for internal purposes;
• report for a credit institution;
• report for other purposes.

The state authorities. Regulation of accounting in the Russian Federation:

• Bank of Russia;
• authorized federal body;
• self-regulatory enterprises (for example, entrepreneurs, auditors, etc.), their unions and associations.

Competence of state bodies. regulation of accounting in the Russian Federation

Bank of Russia:

• approves industry standards, combines their practice;
• takes part in the preparation and coordination of the Fed Development Plan. standards;
• takes part in the examination of projects;
• takes part with the Commissioner Fed. body in the active development of international standards;

Commissioner Fed. organ:

• approves the Fed Development Program. standards;

• approves Fed. and industry standards, combines their practice;

• creates the conditions for the examination and approves the design of projects of accounting standards;
• takes part in the development of international standards;
• is the face of the Russian Federation in international enterprises related to the work on accounting and report;

Self-regulatory enterprises, their unions and associations:

• create projects Fed. Standards, conduct a public discussion and provide them with the authorized Fed. organ;
• take part in the preparation of the Development Plan of Fed. Standard;
• take part in the examination of projects;
• follow the compliance of the FSMO project;
• create and accept recommendations for accounting;
• create proposals for improving accounting standards;
• take part in creating international standards.

In addition to these powers, these subjects help increase the professional competence of accountants and auditors. In turn, the associations of accountants and auditors help:

• in the development and monitoring of compliance with regulatory documents on accounting and norms of prof. ethics;
• control the quality of knowledge and prof. preparation of its participants;
• protection of rights of accountants.

Output

The new Federal Law "On Accounting" includes consolidation and bulk work, which is necessary for improving accounting in Russia.

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Account 77 "Deferred Tax Obligations"

Account 77 "Deferred Tax Obligations" is intended to summarize information on the availability and movement of deferred tax liabilities.

Deferred tax liabilities are accepted to accounting in the amount of the value defined as a product of taxable temporary differences that have arisen in the reporting period, at the rate of income tax acting at the reporting date.

According to the credit account 77, "deferred tax liabilities" in correspondence with the debit of the account reflects a deferred tax that reduces the amount of conditional consumption (income) of the reporting period.

According to the debit of account 77, "deferred tax liabilities" in correspondence with a credit of account 68 "Calculations for taxes and fees" reflects a decrease or complete repayment of deferred tax liabilities, to the account of tax charges on the income of the reporting period.

A deferred tax obligation when retired as an asset or type of obligation, on which it was accrued, is charged with a debit of account 77 "Deferred tax liabilities" on credit of account 99 "Profit and losses".

Analytical accounting for deferred tax liabilities is conducted by types of assets or liabilities, which caused a taxable temporary difference.

Account 77 Accounting Posting "Deferred Tax Obligations" Corresponds to Accounts:

1. Calculations for dedicated property
2. Calculations for current operations
3. Calculations under the Treaty Property Management Treaty

Score

The account 79 "Intraconomy calculations" is intended to summarize information on all types of settlements with branches, offices, offices and other separate divisions of the organization allocated for individual balances (intrabalance calculations), in particular, settlements on dedicated property, by mutual leave of material values, sale of products, works, services, on the transfer of costs for general government activities, on wages to workers of divisions, etc.

Subaccounts can be opened to the account 79 "Intraconomy calculations":

• 79-1 "Calculations on dedicated property",
• 79-2 "Calculations on current operations",
• 79-3 "Calculations under the Treaty of Trust Management Property" and others.

The subaccount 79-1 "Calculations for the dedicated property" takes into account the state of settlements with branches, offices, offices and other separate divisions of the organization allocated for individual balances, on non-current and turnover assets transferred to them.

The property allocated by the specified units is written off by the organization from account 01 "Fixed assets" and others. In the debit of account 79 "Intra-economic calculations".

The property allocated by the Organization of these divisions is made to account for these divisions from the account of account 79 "Outdoor settlements" in the debit of account 01 "Fixed assets", etc.

The subaccount 79-2 "Calculations for current operations" takes into account the condition of all other calculations of the organization with branches, offices, offices and other separate divisions allocated for individual balances.

At subaccount 79-3, "Calculations under the Treaty of Trust Management Property" takes into account the state of calculations related to the execution of contracts of trust management of property. This subaccount is used to account for calculations from the founder of the Office, the Trustee, as well as the settlements on property transferred to the Trustee, taken into account on a separate balance sheet.

The property transferred to trust management is written off by the founder of management from accounts 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments", etc. In the debit of account 79 "Outdoor settlements" (at the same time, the debit of accrued depreciation accounts, and account loan 79 "Intra-economic calculations"). The property adopted by the trustee on a separate balance sheet is reflected in the debit of accounts 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments" and other accounts of account 79 "Intra-economic calculations" (at the same time on the amount of accrued depreciation, an account loan is recorded on the loan 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets" and a credit account 79 "Intra-economic calculations").

Upon termination of the contract of trust management and return property, the founder of the Office makes reverse records. If a contract of confidential property management provides for other property transactions transmitted to trust management, then the accounting of these operations is in general.

The transfer of funds to the account due to the founder of the profit management (income) in a separate balance sheet is reflected on the loan of accounting accounts and the debit of account 79 "Intra-economic calculations". The funds received by the founder of the Office of this profits (income) come to the debit of accounting accounts in correspondence with the account of 79 "Intraconomy settlements".

The founder of the management due to the trust manager of the compensation for damages caused by the loss or damage to the property transferred to trust management, as well as the missed benefits, are reflected in the debit of account in correspondence with the account of account 91 "Other income and expenses" account. Upon receipt of the founder of the management of these funds, cash accounting accounts debit and credits 76 "settlements with different debtors and creditors".

Analytical accounting on account 79 "Intraconomy calculations" is conducted on each branch, representation, separation or other separate division of the organization allocated for a separate balance sheet, and settlements under the trust management agreements - for each contract.

Account 79 Accounting Wiring "Intraconomy Calculations" Corresponding to accounts:

Section VII. Capital

The accounts of this section are intended to summarize information about the status and movement of the capital of the Organization.

Account 80 "Authorized capital"

The account 80 "authorized capital" is intended to summarize information on the status and movement of the authorized capital (share capital, authorized capital) of the organization.

The balance of 80 "authorized capital" must correspond to the size of the authorized capital, recorded in the constituent documents of the organization. The account records 80 "authorized capital" are manufactured in the formation of authorized capital, as well as in cases of increasing and decreasing capital only after making relevant changes to the constituent documents of the organization.

After the state registration of the organization, its authorized capital in the amount of deposits of founders (participants) provided for by the constituent documents is reflected on the credit of account 80 "authorized capital" in correspondence with the account of 75 "settlements with the founders". The actual contribution of the deposits of founders is carried out on credit account 75 "Calculations with the founders" in correspondence with accounts for accounting for money and other values.

Analytical accounting on account of 80 "authorized capital" is organized in such a way as to ensure the formation of information on the founders of the organization, the stages of capital formation and types of shares.

The account 80 is also used to summarize information about the status and movement of deposits in general property under a simple partnership agreement. In this case, the account 80 is called "deposits of comrades."

The property made by comrades in a simple partnership in account of their deposits occurs at the debit of property accounting accounts (51 "Settlement accounts", 01 "Fixed assets", 41 "Goods", etc.) and account credit 80 "Comrades' contributions". When returning the property to comrades, with the termination of the contract of a simple partnership in accounting, reverse records are made.

Analytical accounting on account 80 "Comrades' contributions" is conducted for each contract of a simple partnership and each member of the contract.

Account 80 accounting of wiring "Authorized capital" Corresponding to accounts:

Score 81 "Own shares (shares)"

The account 81 "Own shares (shares)" is intended to summarize information on the presence and movement of their own shares, redeemed by the shareholders from shareholders for subsequent resale or cancellation. Other business commits and partnerships use this account to take into account the share of the participant acquired by the Company himself or the partnership for transferring to other participants or third partnership.

When redeeming with a joint-stock or other society (partnership), the shareholder (participant) of the shares belonging to him (share) in accounting for the amount of actual costs is recorded on the debit of account 81 "Own shares (shares)" and the loan of cash accounting accounts.

Cancellation of its own shares redeemed by the joint-stock company is carried out on the loan of account 81 "Own shares (shares)" and the debit of account 80 "authorized capital" after being fulfilled by this society of all the procedures provided for. The arising from this on account 81 "Own stocks (shares)" The difference between the actual costs of the redemption of shares (shares) and the nominal value of them are among the 91 "Other income and expenses".

Account 81 accounting of wiring "Own shares (shares)" Corresponding to accounts:

Score 82 "Reserve Capital"

The score 82 "Reserve Capital" is intended to summarize information on the status and movement of reserve capital.

The deductions to the reserve capital from the profits are reflected on the account of account 82 "Reserve Capital" in correspondence with the account 84 "Retained earnings (uncovered loss)".

The use of reserve capital funds takes into account the debit of account 82 "Reserve Capital" in correspondence with accounts:

• 84 "Retained earnings (uncovered loss)" - in part of the amounts of the reserve fund sent to cover the loss of the organization for the reporting year;
• or - in terms of the amounts sent to the repayment of the bonds of the joint stock company.

Account 82 Accounting Wiring "Reserve Capital" Corresponding to accounts:

Account 83 "Extension Capital"

The account 83 "Extension Capital" is intended to summarize information on the addition capital of the Organization.

According to the credit account 83 "Extension Capital" reflect:

• the increase in the value of non-current assets detected by the results of the revaluation of them is to correspondence with the accounting accounts of assets for which the cost increase was determined;
• the amount of the difference between the sales and nominal value of the shares taken in the process of forming the share capital of the joint-stock company (under the establishment of the Company, with the subsequent increase in the authorized capital) by selling shares at a price exceeding the nominal value, in correspondence with the account of 75 "Calculations with the founders" .

The amounts attributed to the account loan 83 "Extreme Capital" are usually not written off. Debit records on it can only take place in cases:

• repayment of the amounts of reducing the cost of non-current assets that revealed from its revaluation - in correspondence with accounting accounts for assets for which the cost reduction was determined;
• the directions of funds to increase the authorized capital - in correspondence with the account of 75 "settlements with the founders" or account 80 "authorized capital";
• the distribution of the amounts between the founders of the organization is to correspondence with the account of 75 "settlements with the founders", etc.

Analytical accounting on account 83 "Extension Capital" is organized in such a way as to ensure the formation of information on the sources of education and areas of use of funds.

Account 83 Accounting Wiring "Extension Capital" Corresponding to accounts:

Score 84 "Retained earnings (uncovered loss)"

Score 84 "Retained earnings (uncovered loss)" is intended to summarize information on the presence and movement of the amounts of retained earnings or uncovered loss of the organization.

The amount of net profit of the reporting year is debited by the final turnover of December on credit of account 84 "Retained earnings (uncovered loss)" in correspondence with a score of 99 "Profit and losses". The amount of the net loss of the reporting year is debited by the final turnover of December in the debit of account 84 "Retained earnings (uncovered loss)" in correspondence with a score of 99 "Profit and losses".

The direction of the profit of the reporting year on the payment of revenues to the founders (participants) of the Organization on the basis of the approval of the annual financial statements is reflected in the debit of account 84 "Retained earnings (uncovered loss)" and account loans 75 "Calculations with founders" and 70 "Calculations for wage personnel " A similar recording is made when paying intermediate income.

The accounting balance of the accounting year of the reporting year is reflected on the account of account 84 "Retained earnings (uncovered loss)" in correspondence with accounts:

• 80 "authorized capital" - when bringing the magnitude of the authorized capital to the value of the organization's net assets;
• 82 "Reserve capital" - when referring to repayment of the reserve capital;
• 75 "Calculations with the founders" - when repaying the loss of a simple partnership due to the target contributions to its participants, etc.

Analytical accounting on account 84 "Retained earnings (uncovered loss)" is organized in such a way as to ensure the formation of information on the use of funds. At the same time, in analytical accounting, the funds of retained earnings used as financial support for the production development of the organization and other similar activities for the acquisition (creation) of the new property and not yet used can be divided.

84 Accounting account of wiring "Retained earnings (uncovered loss)" Corresponding to accounts:

Score 86 "Target Financing"

The account 86 "targeted financing" is intended to summarize information on the movement of funds intended for the implementation of targeted activities, funds received from other organizations and individuals, budget funds, etc.

Target funds obtained as sources of financing of certain events are recorded on the credit of account 86 "Target Financing" in correspondence with account 76 "Calculations with different debtors and creditors".

The use of targeted financing is reflected in the debit of account 86 "Target financing" in correspondence with accounts: 20 "Basic Production" or 26 "General Expenditures" - in the direction of means of targeted funding for the content of a non-profit organization; 83 "Extension Capital" - when using means of targeted funding obtained in the form of investment funds; 98 "Incomes of future periods" - when sending a commercial organization of budget funds to finance costs, etc.

Analytical accounting on account 86 "Target financing" is under the appointment of targets and in the context of sources of their receipt.

Account 86 Accounting Posting "Target Financing" Corresponding to accounts:

Section VIII. Financial results

The accounts of this section are intended to summarize information on income and expenses of the organization, as well as identifying the final financial result of the organization's activities during the reporting period.

1. Revenue
2. Cost of sales
3. Value added tax
4. Excise
5. Profit / loss from sales

Account 90 "Sales"

The account 90 "Sales" is intended to summarize information on income and expenses related to the usual activities of the organization, as well as to determine the financial result on them. This account reflects, in particular, revenue and cost of:

• finished products and semi-finished products of own production;
• works and services of industrial nature;
• work and services of non-industrial nature;
• purchased products (purchased for configuration);
• construction, assembly, design and exploration, geological exploration, research and system, etc. work;
• goods;
• services for the carriage of goods and passengers;
• freight forwarding and handling operations;
• communication services;
• providing for a fee for temporary use (temporary possession and use) of its assets under the lease agreement (when this is the subject of the organization's activities);
• providing rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property (when it is the subject of the organization's activities);
• participation in the authorized capital of other organizations (when this is the subject of the organization's activities), etc.

When recognized in accounting, the amount of revenue from the sale of goods, products, performance of work, service, etc. is reflected on the loan of account 90 "Sales" and the debit of account 62 "Calculations with buyers and customers". At the same time, the cost of sold goods, products, works, services, etc. is written off the credit of accounts 43 "Finished products", 41 "goods", 44 "Sale expenses", 20 "Basic production" and others. In the debit of account 90 "Sales" .

In organizations engaged in the production of agricultural products, the loan account 90 "Sales" reflects revenue from the sale of products (in correspondence with the account 62 "Calculations with buyers and customers"), and on the debit - the planned cost of it (during the year, when the actual cost Not detected) and the difference between the planned and actual cost of sold products (at the end of the year). The planned cost of sold products, as well as the amount of differences, are written off into the debit of the account 90 "Sales" (or are reversed) in correspondence with those accounts on which this product was taken into account.

In organizations carrying out retail trade and leading accounting of goods at prior prices, on the loan of account 90 "Sales" reflects the sale value of goods sold (in correspondence with accounting accounts and settlements), and the debit is their accounting value (in correspondence with the account 41 "Goods") with simultaneous reversing amounts of discounts (capet) related to goods sold (in correspondence with a score of 42 "trade margin").

By account 90 "Sales" can be opened by subaccount:

• 90-1 "Revenue";
• 90-2 "Cost of sales";
• 90-3 "Value Added Tax";
• 90-4 "excise";
• 90-9 "Profit / loss from sales".

On subaccount 90-1 "revenues" takes into account the receipts of assets recognized by revenue.

On subaccount 90-2 "Cost of sales" takes into account the cost of sales, for which revenue is recognized on the subaccount 90-1 "revenue".

The subaccount 90-3 "value added tax" takes into account amounts of value added tax due to receipt from the buyer (customer).

At subaccount 90-4 "excise taxes", the amounts of excise taxes included in the price of sold products (goods) are taken into account.

Organizations - Export duties payers can open to account 90 "Sales" subaccount 90-5 "Export duties" for accounting for export duties.

Subaccount 90-9 "Profit / loss from sales" is intended to identify financial results (profit or loss) from sales for the reporting month.

Entries for subaccounts 90-1 "Revenue", 90-2 "Sales Cost", 90-3 "Value Added Tax", 90-4 "excise taxes" are made conscriptive during the reporting year. Monthly comparison of the total debit turnover on subaccounts 90-2 "Cost of sales", 90-3 "Value Added Tax", 90-4 "excise taxes" and loan turnover on subaccount 90-1 "Revenue" determines the financial result (profit or loss) From sales for the reporting month. This financial result monthly (final turnover) is written off from subaccount 90-9 "Profit / loss from sales" to 99 "Profit and Losses". Thus, the synthetic account 90 "Sales" of the balance at the reporting date has no.

At the end of the reporting year, all subaccounts opened to the account 90 "Sales" (except subaccount 90-9 "Profit / loss from sales") are closed by internal records for subaccount 90-9 "Profit / loss from sales".

Analytical accounting on account 90 "Sales" is conducted in each type of goods sold, products performed by the work provided by the services, etc. In addition, analytical accounting on this account can be conducted through the sales regions and other areas necessary to manage the organization.

Account 90 Accounting Posting "Sales" Corresponding to accounts:

1. Other income
2. other expenses
3. Balance of other income and expenses

Score 91 "Other income and expenses"

Score 91 "Other income and expenses" is intended to summarize information about other income and costs of the reporting period.

On the credit account 91 "Other income and expenses" during the reporting period are reflected:

• advisions related to the provision of a fee for temporary use (temporary possession and use) of the organization's assets - in correspondence with accounting accounts or cash accounts;
• revenues related to the provision of rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property - in correspondence with accounting accounts or cash accounts;
• revenues related to participation in the authorized capital of other organizations, as well as interest and other revenues on securities - in correspondence with accounting accounts;
• profit received by the Organization under a simple partnership agreement - in correspondence with the account of 76 "Calculations with different debtors and creditors" (subaccount "Calculations for Dividend and other income");
• revenues related to the sale and other debugging of fixed assets and other assets other than cash in Russian currency, products, products - in correspondence with accounting accounts or cash;
• receipts from operations with Tara - in correspondence with accounting accounts for containers and settlements;
• interest obtained (to be obtained) for the provision of funds for the organization, as well as interest on the use of funds by the Credit Organization on the Organization's Account in this Credit Organization, in correspondence with accounts for financial investments or cash;
• fines, penalties, penalties for violation of the terms of contracts obtained or recognized to receive, in correspondence with accounting accounts or cash accounts;
• receipts related to the gratuitous receipt of assets - in correspondence with the account of accounting for income of future periods;
• advanced to compensation for damages caused - in correspondence with accounting accounts;
• the profit of past years, identified in the reporting year, is in correspondence with accounting accounts;
• the amount of payables for which the limitation period has expired - in correspondence with accounts for accounting accounts;
• other income.

At the debit of account 91 "Other income and expenses" during the reporting period are reflected:

• the costs associated with the provision of temporary use (temporary possession and use) of the assets of the organization, rights arising from patents for inventions, industrial samples and other types of intellectual property, as well as costs associated with participation in the authorized capital of other organizations, in correspondence with cost accounting accounts;
• the residual value of assets for which depreciation is accrued, and the actual cost of other assets written off by the organization - in correspondence with accounting accounts for the corresponding assets;
• expenses related to the sale, disposal and other write-off of fixed assets and other assets other than cash in Russian currency, products, products - in correspondence with accounting accounts;
• costs for operations with Tara - in correspondence with accounting accounts;
• interest paid by the organization for providing it with funds (loans, loans) - in correspondence with accounting accounts or cash accounts;
• expenses associated with the payment of services provided by credit institutions - in correspondence with accounting accounts;
• penalties, penalties, penalties for violation of the conditions of the stages paid or recognized to pay, in correspondence with accounting accounts or cash accounts;
• costs of maintenance of production facilities and facilities on conservation - in correspondence with accounting accounts;
• reimbursement of damages caused by the organization - in correspondence with accounting accounts;
• losses of past years recognized in the reporting year - in correspondence with accounting accounts for settlements, depreciation accruals, etc.;
• deductions to reserves for impairment of investments in securities, to reduce the value of material values, for doubtful debts - in correspondence with accounting accounts for these reserves;
• the amount of receivables for which the limitation period has expired, other debts, unrealistic for recovery, in correspondence with accounting accounts for receivables;
• course differences - in correspondence with accounting accounts for money, financial investments, calculations, etc.;
• the costs associated with the consideration of cases in the courts are in correspondence with accounting accounts, etc.;
• other expenses.

By the account 91 "Other income and expenses" can be opened by subaccounts:

• 91-1 "Other revenues";
• 91-2 "Other expenses";
• 91-9 "Salo of other income and expenses".

On subaccount 91-1 "Other revenues", assets receipts recognized by other revenues.

On subaccount 91-2 "Other expenses", other expenses are taken into account.

Subaccount 91-9 "Saldo of other income and expenses" is designed to identify the balance of other income and expenses for the reporting month.

Records on subaccounts 91-1 "Other revenues" and 91-2 "Other expenses" are made consuming during the reporting year. Monthly comparison of the debit turnover on subaccount 91-2 "Other expenses" and a loan turnover on subaccount 91-1 "Other revenues" determines the balance of other income and expenses for the reporting month. This balance monthly (final turns) is written off from subaccount 91-9 "Balance of other income and expenses" on account 99 "Profit and losses". Thus, the synthetic account 91 "Other income and expenses" of the balance at the reporting date has no.

At the end of the reporting year, all subaccounts opened to the account 91 "Other income and expenses" (except for subaccount 91-9 "Saldo of other income and expenses") are closed by internal records on subaccount 91-9 "Saldo of other income and expenses".

Analytical accounting on account 91 "Other income and expenses" is conducted in each type of other income and expenses. At the same time, the construction of analytical accounting for other income and expenses relating to the same financial, economic operation should ensure the possibility of identifying a financial result for each operation.

Account 91 accounting of wiring "Other income and expenses" Corresponding to accounts:

Account 94 "shortage and loss from damage to values"

Account 94 "shortage and loss from damage to values" is intended to summarize information about the amounts of shortage and loss from damage to material and other values \u200b\u200b(including cash) identified in the process of their preparation, storage and sale, regardless of whether they are subject to account accounting costs for production (sale costs) or perpetrators. At the same time, the loss of values \u200b\u200barising from natural disasters belong to 99 "profits and losses" as the loss of the reporting year (non-compatible losses from natural disasters).

According to the debit of account 94, "shortages and losses from the damage of values" are given:

• on the missing or completely spoiled inventive material values \u200b\u200b- their actual cost;
• on the missing or completely spoiled fixed assets - their residual value (the initial cost per minus amount of accrued depreciation);
• according to partially spoiled material values \u200b\u200b- the sum of the determined losses, etc.

According to the shortcomings and damage values \u200b\u200bof the recording, the debt debit of 94 "shortages and losses from the damage from values" from the credit of accounting accounts of these values.

When the buyer at the acceptance of values \u200b\u200breceived from the suppliers, a shortage of a shortage or damage is revealed, then the amount of shortage within the amounts of values \u200b\u200bprovided for in the contract refers, when gaining valuables in the debit of account 94, "shortage and loss from damage" from the account of account 60 "Calculations with suppliers and Contractors ", and the amount of losses in excess of the values \u200b\u200bprovided in the contract submitted to suppliers or transport organization - in the debit of account 76" Calculations with different debtors and creditors "(subaccount" Calculations for claims ") from the account of account 60" Calculations with suppliers and contractors " . If you refuse to the court in the recovery of losses from suppliers or transport organizations, the amount previously related to the debit of account 76 "Calculations with different debtors and creditors" (subaccount "Calculations for claims") is written off at the expense of 94 "shortages and losses from valuables."

When making a decision on the decision to recover from the supplier sums of shortages and loss of values \u200b\u200bin excess of the amount of sales in the supplier accounting contract, the amount of the sale previously reflected in the debit of accounts 62 "Calculations with buyers and customers" or 51 "Current accounts", 52 "Currency Accounts" And the account of the account 90 "Sales" is reversed on the buyer's recovered amount and losses. At the same time, the specified amount is reflected by the usual record of the debit of accounts 62 "Calculations with customers and customers" or 51 "Current accounts", 52 "Currency Accounts" and a credit account 76 "Calculations with different debtors and creditors". When transferring the amounts to the buyer, the account 76 "Calculations with different debtors and creditors" will be debated in correspondence with the account 51 "Settlement accounts". The supplier should also reverse the revisions on the debit of account 90 "Sales" and the credit of account 43 "Finished products". The amount restored in this way on the account 43 "Finished products" the amount is debited then into the debit of account 94 "shortages and loss from damage."

According to the credit of the account 94, "shortage and loss from damage to values" reflects the write-off:

• the shortage and damage of values \u200b\u200bwithin the amounts provided for in the contract - to accounting accounts for material values \u200b\u200b(when they are revealed during the preparation) or within the norms of natural decrease - costs for production and costs for sale (when they are revealed during storage or sale);
• slaughter of values \u200b\u200bexcept for magnitude (norms) decreased, damage losses - in the debit of account 73 "Calculations with staff for other operations" (subaccount "Calculations for compensation for material damage");
• nadess of values \u200b\u200bexcept values \u200b\u200b(norms) loss and loss from damage to values \u200b\u200bin the absence of specific perpetrators, as well as shortage of commodity and material values, in the recovery of which they denied the court due to the unreasonableness of lawsuits, at the expense of 91 "other income and expenses".

According to the loan of account 94, "shortages and losses from damage to values" reflects amounts in the size and values \u200b\u200badopted on the debit of the specified account. At the same time, the lack of or spoiled material values \u200b\u200bon their actual cost is written to accounts for accounting for production costs (sales costs).

When recovering from the perpetrators of the cost of missing values, the difference between the cost of missing values \u200b\u200benrolled on account 73 "Calculations with staff for other operations", and their value reflected in the account 94 "shortage and loss from the damage of values" refers to the account of account 98 Revenue of the future periods". As the amount due from the perpetrator, the amount due from it, the specified difference is written off from account 98 "Incomes of future periods" in correspondence with the account 91 "Other income and expenses".

The shortage of values \u200b\u200bidentified in the reporting year, but related to the past reporting periods, recognized by financially responsible persons or on which there are decisions of the court for recovery from the perpetrators, are reflected in the debit of account 94 "shortage and loss from damage to values" and account loan 98 "Revenues future periods. " At the same time, 73 "Calculations with Personnel Operations" (subaccount "Calculations for the compensation for material damage") is debited at these amounts) and account 94 "shortage and loss from damage to values" is credited. As the debt repayment, the account 91 "Other income and expenses" is credited and the 98 "income of future periods will be debit.

Account 94 accounting of wiring "shortages and loss from damage to values" corresponds to accounts:

Score 96 "Reserves of upcoming expenses"

The account 96 "reserves of upcoming expenses" is intended to summarize information about the status and movement of amounts reserved in order to uniform inclusion of expenses in the costs of production and sales costs. In particular, the amounts may be reflected on this account:

• the coming pay for vacations (including payments for social insurance and ensuring) employees of the organization;
• on the payment of annual remuneration for long service;
• production costs on preparatory work due to the seasonal nature of production;
• for repair of fixed assets;
• the upcoming costs of land reclamation and the implementation of other environmental activities;
• for warranty repair and warranty service.

The reservation of certain amounts is reflected on the loan of account 96 "reserves of upcoming expenses" in correspondence with accounting costs for production and costs for sale.

The actual expenses for which the reserve was previously formed are belonging to the debit of account 96 "reserves of the upcoming expenses" in correspondence, in particular, with accounts: 70 "Calculations with wage personnel" - on the amount of remuneration to employees during vacation and annual remuneration for long service; 23 "Auxiliary Production" - the cost of repairing fixed assets produced by the organization's division, etc.

The correctness of the formation and use of the amounts by one or another reserve periodically (and at the end of the year must be checked according to the estimates, calculations, etc. And if necessary is adjusted.

Analytical accounting on account 96 "reserves of upcoming expenses" is conducted on individual reserves.

Account 96 Accounting Wiring "Reserves of Upcoming Expenditure" Corresponding to accounts:

Score 97 "Expenses of future periods"

Account 97 "The expenses of future periods" is intended to summarize information on the costs produced in this reporting period, but relating to future reporting periods. In particular, on this account, expenses associated with mining and preparatory work may be reflected; prepared for the production of works in connection with their seasonal character; development of new industries, installations and aggregates; reclamation of land and the implementation of other environmental activities; unevenly produced during the repair of fixed assets (when the organization does not create an appropriate reserve or fund), etc.

Count 97 "Expenses of future periods" Costs are debited to the debit of accounts 20 "Basic Production", 23 "Auxiliary Production", 25 "Protective Expenditures", 26 "General Expenditures", 44 "Sales Expenditures", etc.

Analytical accounting on account 97 "Expenses of future periods" is conducted by types of expenses.

Account 97 accounting of wiring "Expenses of future periods" Corresponding to accounts:

1. Revenues received in the account of future periods
2. Gratuitous arrivals
3. The upcoming arrival of debt on the shortcomings revealed over the past years
4. The difference between the amount to be recovered from the perpetrators and the book value for the lowest values

Score 98 "Incomes of Future Periods"

Account 98 "Incomes of Future Period" is intended to summarize information on income received (accrued) in the reporting period, but relating to future reporting periods, as well as upcoming debt earnings on the shortcomings revealed in the reporting period over the past years, and the differences between the amount, subject to recovery from the perpetrators and the cost of values \u200b\u200badopted to accounting in the detection of shortage and damage.

By the account 98 "Income of Future Periods" can be opened by subaccounts:

• 98-1 "Revenues received in the account of future periods",
• 98-2 "Frequent arrivals",
• 98-3 "The upcoming arrivals of debt on the shortcomings identified in the past years",
• 98-4 "The difference between the amount to be recovered from the perpetrators and the book value for the lowest values", etc.

At subaccount 98-1 "Revenues received in the account of future periods" takes into account the movement of income obtained in the reporting period, but related to future reporting periods: rental or apartment fee, fee for utilities, revenues for freight transportation, for the transport of passengers in a month and quarterly tickets, a subscription fee for the use of communication tools and others.

According to the account of the account 98 "Incomes of Future Periods" in correspondence with accounting accounts for money or settlements with debtors and creditors, the amounts of income relating to future reporting periods are reflected, and on the debit - the income amount listed on the relevant accounts upon the reporting period to which These income relate.

Analytical accounting for subaccount 98-1 "Revenues received in the account of future periods" is carried out for each type of income.

At subaccount 98-2 "Deliverages" takes into account the value of the assets received by the organization for free.

According to the account of account 98 "Income of future periods" in correspondence with accounts 08 "Investments in non-current assets" and others reflect the market value of assets obtained free, and in correspondence with the account 86 "Target Financing" - the amount of budget funds sent to the commercial financing organization expenses. The amounts recorded in the account 98 "Income Future Days" are written off from this account on credit account 91 "Other income and expenses":

• according to the fundamental funds received - as depreciation is accrued;
• for anyone free of financially received material values \u200b\u200b- as it is written off to accounting costs for production (sales costs).

Analytical accounting on subaccount 98-2 "Damage arrivals" is conducted for each gratuitous admission of values.

On subaccount 98-3 "The upcoming debt arrivals on the shortcomings identified over the past years" takes into account the movement of the upcoming debt revenues for the shortcomings identified in the reporting period over the past years.

According to the account of account 98 "Incomes of future periods" in correspondence with a score of 94 "shortages and losses from the damage of values", the amounts of lack of values \u200b\u200bidentified in the past reporting periods (until the reporting year) recognized by the guilty persons or amounts awarded to recovery on them are reflected Court. At the same time, 94 "shortage and losses from damage to values" is credited to these amounts in correspondence with account 73 "Calculations with staff for other operations" (subaccount "Calculations for compensation for material damage").

As debt repayments to the shortcomings, 73 "Settlements with other operations personnel" is credited to correspondence with cash accounting accounts while reflected by the accounts on account 91 "Other income and expenses" (profits of past years identified in the reporting year) and Debit account 98 "Incomes of future periods".

At Subaccount 98-4, "the difference between the amount to be recovered from the perpetrators and the cost of the shortcomings of values" takes into account the difference between the amount charged from the perpetrators for the missing material and other values \u200b\u200band the cost of the organization's accounting records.

According to the credit account 98 "Incomes of future periods" in correspondence with a score of 73 "Calculations with staff for other operations" (subaccount "Calculations for the compensation of material damage") reflects the difference between the amount to be recovered from the perpetrators and the cost of non-accompanying values. As debt accounts taken to account 73 "Calculations with other operations personnel", the corresponding amounts of difference are written off from account 98 "Incomes of future periods" on credit account 91 "Other income and expenses".

Accounting 98 accounting of wiring "Incomes of future periods" Corresponding to accounts:

Account 99 "Profits and losses"

The account 99 "Profits and Losses" is intended to summarize information on the formation of the final financial result of the organization's activities in the reporting year.

The final financial result (net profit or net loss) is composed of the financial result from conventional activities, as well as other income and expenses. At the debit of account 99 "Profits and losses" reflected losses (losses, expenses), and on the loan - profits (income) of the organization. A comparison of debit and loan revolutions for the reporting period shows the final financial result of the reporting period.

On account 99 "Profits and Losses" during the reporting year reflect:

• profit or loss from ordinary activities - in correspondence with a score of 90 "Sales";
• solo of other income and expenses for the reporting month - in correspondence with the account 91 "Other income and expenses";
• the amounts of accrued conditional fees for income tax, permanent liabilities and payments for recalculation on this tax from actual profit, as well as the amount of tax sanctions due - in correspondence with the account 68 "Calculations for taxes and fees".

At the end of the reporting year, when drawing up annual accounting reporting, the account 99 "Profits and losses" closes. At the same time, the final record of December, the amount of net profit (loss) of the reporting year is debited from account 99 "Profit and losses" on credit (debit) of account 84 "Retained earnings (uncovered loss)".

Building analytical accounting on account 99 "Profits and Losses" should ensure the formation of the data required to compile a profit and loss statement. So recommends an account plan 94n.

Account 99 Accounting Posting "Profits and Losses" Corresponding to accounts:

Wash balances

Offline accounts in the new accounting accounts plan 2014-2015 are intended to summarize information on the availability and movement of values \u200b\u200btemporarily located in the use or disposal of the organization (rented fixed assets, material values \u200b\u200bin responsible storage, in processing, etc.), conditional rights and obligations, as well as for monitoring individual economic operations. Accounting of these objects is conducted on a simple system.

Account 001 "Rental fixed assets"

Account 001 "Rental fixed assets" is intended to summarize information on the presence and movement of fixed assets leased by the Organization.

Rental fixed assets are taken into account on account 001 "Rental fixed assets" in the assessment specified in the lease agreements.

Analytical accounting on account 001 "Rental fixed assets" is conducted on landlords, for each object of rented fixed assets (according to the inventory numbers of the landlord). The leased fixed assets outside the Russian Federation are taken into account in the account 001 "Rental fixed assets" separately.

Account 002 "Commodity and material values \u200b\u200badopted for responsible storage"

Account 002 "Commodity and material values \u200b\u200badopted for responsible storage" is intended to summarize information on the availability and movement of inventory of commodity values \u200b\u200badopted for responsible storage.

Buyer organizations take into account 002 "Commodity and material values \u200b\u200badopted for responsible storage" of values \u200b\u200bmade on storage in cases:

• receiving commodity-material values \u200b\u200bfrom suppliers, according to which the organization on legal grounds refused to accept the acceptance of billing claims and their payment;
• receipt from suppliers of unpaid commodity and material values \u200b\u200bprohibited to spending under the terms of the contract before they are paid;
• adoption of commodity and material values \u200b\u200bfor responsible storage for other reasons.

Supplier organizations take into account the account 002 "Commodity and material values \u200b\u200badopted for responsible storage" paid by buyers commodity and material values, which are left on the responsible storage, decorated by the preserved receipts, but not exported for reasons that do not depend on organizations. Commodity and material values \u200b\u200bare taken into account on account 002 "Commodity and material values \u200b\u200badopted for responsible storage" in prices provided for in the receiving acts or in the accounts of payment requirements.

Analytical accounting on account 002 "Commodity and material values \u200b\u200badopted for responsible storage" is conducted on owner organizations, by types, varieties and storage places.

Account 003 "Materials taken into recycling"

Account 003 "Materials adopted in recycling" is intended to summarize information on the presence and movement of raw materials and customer materials adopted in the processing (Davalic raw materials) not paid by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on the accounting accounts for the production costs reflecting the costs associated with this (with the exception of the cost of raw materials and customer materials). The raw materials and materials of the Customer, taken into account, are taken into account in the account 003 "Materials adopted in the processing" at the prices provided for in the agreements.

Analytical accounting on account 003 "Materials adopted in the processing" is conducted on customers, species, varieties of raw materials and materials and their locations.

Account 004 "Products adopted at the Commission"

Account 004 "Goods adopted on the Commission" is intended to summarize information on the availability and movement of goods adopted by the Commission in accordance with the Treaty. This account is used by commissioners.

The goods adopted at the Commission are taken into account in the account 004 "Goods adopted by the Commission" in prices provided for in the receiving acts. Analytical accounting on account 004 "Goods adopted at the Commission" is conducted by types of goods and organizations (persons) - committees.

Account 005 "Equipment adopted for installation"

Account 005 "Equipment adopted for installation" is intended to summarize information on the presence and movement of all types of equipment obtained by the Customer's organization for installation. This account is used by contractors.

The equipment is taken into account on account 005 "Equipment adopted for installation" in the prices specified by the Customer in the accompanying documents.

Analytical accounting on account 005 "Equipment adopted for installation" is conducted on individual objects or aggregates.

Account 006 "Strict Reporting Blanks"

Account 006 "Strict Reporting Forms" is intended to summarize information on the presence and movement of strict reporting on the storage and issued under the report - receipt books, cards, diplomas, diplomas, various subscriptions, tickets, tickets, forms of commodity accompanying documents, etc. .

Strict reporting forms are recorded on account 006 "Strict Reporting Blanks" in the conditional assessment.

Analytical accounting on account 006 "Strict Reporting Blanks" is conducted for each type of strict reporting forms and their storage places.

Account 007 "Disposable debt debt-free debt"

Account 007 "Wrapped in a loss debt of insolvent debtors" is intended to summarize information on the status of receivables, written off at a loss due to the insolvency of the debtors. This debt must be taken into account by the balance for five years from the date of write-off for observing the possibility of its recovery in the event of a change in the property of debtors.

The amounts received in the order of recovery previously written off at the loss of debt debit accounts 50 "Cashier", 51 "Current accounts" or 52 "Currency Accounts" in correspondence with the account 91 "Other income and expenses". At the same time, the Sales Account is credited to the specified amounts "written off at the loss of the debt of insolvent debtors".

Analytical accounting on the account 007 "Wrong debt-free debt debt" is conducted on each debtor, whose debt is written off at a loss, and each debt written off at a loss.

Account 008 "Providing commitments and payments received"

The account 008 "Provision of obligations and payments received" is intended to summarize information on the availability and movement of the guarantees obtained in ensuring the fulfillment of obligations and payments, as well as the provisions obtained by goods transferred to other organizations (persons).

If the amount is not specified in the warranty, then it is determined for accounting on the basis of the terms of the contract.

The amounts of provisions taken into account on account 008 "providing commitments and payments received" are written off as debt repayment.

Analytical accounting on account 008 "Providing commitments and payments received" is conducted for each promotion.

Account 009 "Providing commitments and payments issued"

Account 009 "Provision of obligations and payments issued" is intended to summarize information on the availability and movement of issued guarantees in ensuring the fulfillment of obligations and payments. If the amount is not specified in the warranty, then it is determined for accounting on the basis of the terms of the contract.

The amounts of provisions, accountable on account 009 "providing commitments and payments issued", are written off as debt repayment.

Analytical accounting on account 009 "Providing commitments and payments issued" is carried out for each provision issued.

Account 010 "Depreciation of fixed assets"

The account 010 "depreciation of fixed assets" is intended to summarize information on the movement of wear amounts on housing facilities, external improvement facilities and other similar facilities (forestry, road management, specialized facilities of the shipping situation, etc.), as well as non-commercial organizations According to the facilities of fixed assets. The depreciation of the specified objects is made at the end of the year on established depreciation standards.

When retireing individual objects (including sale, a stockpit, etc.) The amount of wear on them is written off from account 010 "Depreciation of fixed assets".

Analytical accounting on account 010 "Depreciation of fixed assets" is carried out for each object.

Account 011 "Fixed Rental Tools"

The score 011 "Fixed Rental Tools" is intended to summarize information on the availability and movement of objects of fixed assets, if, under the terms of the lease agreement, property should be taken into account on the balance sheet of the tenant (employer).

Rental funds are recorded on account 011 "Rental funds" in the assessment specified in the lease agreements.

Analytical accounting on account 011 "Rental funds" is conducted according to tenants, for each object of fixed assets leased. The main funds leased, which are outside the Russian Federation, are taken into account in the account 011 "Rental funds for rent" are separately.

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