Accounting info. Settlement accounting Types of settlements with different debtors and creditors

To account for various settlement relations with other organizations, individuals use an active-passive account 76 "Settlements with different debtors and creditors." This account takes into account settlements with various organizations for non-commercial operations (educational institutions, scientific organizations, etc.), transport organizations for services paid for by checks, for deposited wages, amounts of deductions from wages in favor of organizations and individuals for executive documents, etc.

Sub-accounts can be opened to account 76 "Settlements with different debtors and creditors":

• 76-1 "Settlements for property and personal insurance».
• 76-2 "Settlement of claims".
• 76-3 "Settlements of dividends and other income due".
• 76-4 "Settlements on deposited amounts", etc.

On subaccount 76-1 "settlements for property and personal insurance" reflect the calculations for insurance of property and personnel of the organization in which the organization acts as the insured (except for settlements for social insurance and mandatory health insurance and provision and health insurance, accounted for on account 69 “Settlements for social insurance and security).

In accordance with the established legislation, organizations make payments ( insurance premiums) on mandatory types property and personnel insurance (except for payments for social insurance and security and medical insurance). Payments for compulsory types of insurance are included in the cost of production.

In addition, in accordance with the amendments and additions to the Regulations on the composition of the organization's costs, it is allowed from January 1, 1996 to create insurance funds(reserves) to finance the costs of preventing and eliminating the consequences of accidents, fires, natural disasters, environmental disasters and others emergencies, as well as for insurance of property of organizations, life of employees and civil liability for causing harm to the property interests of third parties.

The costs of insurance funds include insurance of means of transport, property, civil liability of the organization - sources of increased danger, civil liability of carriers, as well as payments made in favor of their employees to insurance contracts against accidents and diseases, medical insurance and contracts with non-state pension funds with a state license.

These deductions are included in the cost of production. The amount of deductions cannot exceed 3% of the volume of products sold, work performed or services rendered.

Accrued amounts of insurance payments for account 76 cadet "Settlements with various debtors and creditors", subaccount 1 "Settlements for property and personal insurance", in correspondence with accounts for accounting for production costs or other sources of insurance payments (account 08 for insurance payments in capital construction, score 20, 23, 25, 26, 29 compulsory insurance property and personnel for the main and auxiliary industries, general production and general economic purposes, service industries and farms, etc.).

The listed amounts of insurance payments by the insured are debited from the credit of the accounting accounts Money(51, 52, 55) to the debit of accounts 76-1.

Losses of commodity material values for insured events, they are debited from the credit of accounts 10, 43, etc. to the debit of account 76-1. On the debit account 76-1 reflect the amount insurance compensation owed under the insurance contract to an employee of the organization (credit of account 73 "Settlements with personnel for other operations").

The amounts of insurance compensation received by the organization from insurance organizations are reflected in the debit of the accounts of funds (51, 52, 55) and the credit of account 76-1. Losses from insured events that are not compensated by insurance indemnities are written off to the debit of account 99 "Profits and losses".

Analytical accounting for account 76-1 is carried out by insurers and individual insurance contracts.

On subaccount 76-2 "Settlements for claims" reflect the calculations for claims against suppliers, contractors, transport and other organizations, as well as for the presented and recognized (or awarded) fines, penalties and penalties.

Mutual claims arise mainly from non-compliance with the terms of contracts and settlement obligations. These claims can be settled before the case is brought to court (arbitration) in accordance with the Regulations on the Claims Procedure for Dispute Resolution.

The claim is drawn up in writing and sent by fax, telegraph, registered and valuable mail, or in another way, or handed over against receipt. The claim shall include the requirements of the applicant, the amount of the claim and its calculation, links to relevant evidence, a list of documents attached to the claim or certified copies. The claim is signed by the head of the organization or his deputy.

The claim is considered within 30 days from the date of its receipt, unless another period is established by agreement of the parties, international treaties and contracts with foreign companies. The answer on the results of the consideration of the claim is communicated in writing and signed by the head of the organization or his deputy.

In case of full or partial satisfaction of the claims, the response indicates the recognized amount, the number and date of the payment order for the transfer of the recognized amount or another way of satisfying the claims.

In the event of a full or partial refusal to satisfy the claim, the response gives the reasons for the refusal with reference to the relevant evidence, a list of evidence attached to the response. As well as a list of the applicant's documents to be returned. The answer to the claim is sent by fax, telegraph, etc., or handed over against receipt. In case of full or partial refusal to satisfy the claim or failure to receive a response to the claim in time, the applicant has the right to file a claim in arbitration court.

In cases where the response to the recognition of the claim does not inform about the transfer of the recognized amount and the order to the bank with a mark of execution is not accepted for response, the applicant has the right to submit to the bank a collection order to write off the uncontested amount recognized by the debtor with the accrual of appropriate penalties for late payment.

If the debtor does not have funds to collect the recognized amount, the creditor organization has the right to apply to the arbitration court with the claimant for the recovery of the corresponding amount of money with the foreclosure on the property owned by the debtor. TO statement of claim in this case, a bank certificate is attached about the absence of funds in the debtor's account or a collection order withdrawn from the bank for the undisputed write-off of the recognized amount with the bank's mark and its non-fulfillment or partial execution.

To account for settlements on claims, use account 76 "Settlements with different debtors and creditors", subaccount 2 "Settlements on claims". In the debit of this account, the damage caused to the organization through the vein of suppliers of material resources, contractors of banks and other organizations is written off from the credit of the following accounts:

• 60 "Settlements with suppliers and contractors" - for the amount of discrepancy between prices and tariffs, quality, arithmetic errors, etc. for already capitalized values;
• 20 "Main production", 23 "Auxiliary production" and other cost accounting accounts - for defects and losses caused by the fault of suppliers and contractors; accounting of cash and bank loans (51, 52, 66, 67, etc.) - according to the amounts erroneously debited from the accounts of the organization;
• 91 "Other income and expenses" - for fines, penalties, forfeits collected from suppliers, contractors, buyers, customers, consumers of services for non-compliance with contractual obligations.

The amounts of satisfied claims are debited from the credit of account 76-2 to the debit of cash accounts (51, 52, etc.). The amounts of unsatisfied claims, as a rule, are debited from the credit of account 76-2 to the debit of those accounts from which they were debited to account 76-2 (60, 10, 20, 23, etc.).

The various fines, penalties and penalties paid by the organization are written off from the credit of the accounts of accounting for funds to the debit of account 91 "Other income and expenses".

The amounts of fines, singing and forfeits presented to other organizations for non-compliance with the contractual conditions are reflected in the debit of account 76-2 “Settlements on claims” and the credit of account 91 “Other income and expenses”.

From account 76-2, the paid fines, penalties and penalties are written off to the debit of the accounts for accounting for funds (51, 50, 52). Fines, penalties, forfeits not recognized by the arbitration are written off to reduce profits (debit account 91 "Other income and expenses", credit account 76-2).

Analytical accounting for sub-account 76-2 is carried out for each debtor and individual claims.

On subaccount 76-3 "Calculations of dividends and other income due", calculations are taken into account for dividends and other income due to the organization, including profit, loss and other results under a simple partnership agreement.

The income to be received is reflected in the debit of account 76-3 and the credit of account 91 "Other income and expenses". The income received is recorded on the debit of the asset accounting accounts (51, 52, etc.) and the credit of account 76-3.

On subaccount 76-4 "Settlements on deposited amounts" take into account settlements with employees of the organization for unpaid amounts set time amounts due to the absence of recipients.

The deposited amounts are reflected on the credit of account 76-4 and the debit of account 70 "Payments with personnel for wages". When paying the deposited amounts, the recipient is credited to the accounts for accounting for funds and the debit of account 76-4.

Analytical accounting for account 76 “Settlements with different debtors and creditors are carried out for each creditor and debtor. The balance on account 76 is determined by turnover sheet for analytical accounts of account 76.

Accounting for settlements with various debtors and creditors within a group of interrelated organizations, about whose activities consolidated financial statements are drawn up, is kept on account 76 separately.

To summarize information about settlements on transactions with various debtors and creditors, OJSC “Kometa” uses an active-passive account 76 “Settlements with various debtors and creditors”.

To account 76 "Settlements with different debtors and creditors" in accordance with the Chart of Accounts accounting financial and economic activities of organizations, approved by the Order of the Ministry of Finance of Russia dated 31.12.2000 N 94n, the following sub-accounts are opened in OJSC “Kometa”:

• 76-5 "Other settlements with various debtors and creditors"
• 76 "VAT on advances and prepayments".

Subaccount 76-5 "Other settlements with different debtors and creditors" reflects settlements for the provision of services of third-party organizations (trainings fire safety and so on), as well as according to the writ of execution.

Sub-account 76 "VAT on advances and prepayments" is intended to summarize information on the calculations of the amount of value added tax on advances and prepayments.

Analytical accounting for buyers and customers from whom advances were received for the upcoming shipment of goods, products, works and services, and invoices issued in advance.

In the second chapter of this thesis I studied theoretical basis accounting, settlement and monetary transactions; got acquainted with the paperwork and accounting cash transactions, transactions on the settlement account of the organization, accounting of accountable amounts, studied the accounting procedure for settlements with buyers and suppliers, as well as with various debtors and creditors. Considered examples of accounting for settlement and cash transactions at OJSC "Kometa" indicating accounting records.

Accounting for settlements with accountable persons

Settlements with accountable persons are recorded on account 71. This is provided for by the Chart of Accounts for the financial and economic activities of enterprises. Moreover, in analytical registers, these calculations must be reflected in detail - separately for each employee and for each advance report. For this, journal order No. 7 is usually used.

The accountant writes out an expense cash order, indicating the amount to be issued in it, the cashier pays the money to the employee, and the accountant puts his signature in the order, the date. This transaction is reflected by the posting: debit 71 credit 50 - the money was issued to the reporting (reverse posting - the unspent money was handed over by the reporting employee). An outgoing cash order is registered in the register of receipts and expenditures cash documents... The order is signed by the head and the chief accountant.

After spending the money, the employee prepares an expense report.

The employee who prepares the advance report must confirm his expenses with supporting documents (sales and cash receipts, receipts, travel tickets, etc.). If the employee submitted a sales receipt to the accounting department without detailed decoding, then you can create a commission that will draw up an act and indicate in it what the money was paid for. In addition to the sales receipt, a cashier's receipt must be attached, with the exception of cases when the seller has the right to trade without a cash register.

If from advance report it is clear that the accountant spent exactly as much as he received, then in this case the balance will be zero and the debt will not be formed.

If part of the money remains unspent, then the employee must return the balance to the cashier of the enterprise. The accountant draws up a cash receipt order. If the employee did not have enough money issued, and he still spent his own, then the following options are possible:

the head of the enterprise admitted that the overspending is justified, the employee must be compensated for the difference;

the manager decides that the employee has shown excessive independence, then the amount of overspending will not be compensated to him.

Amounts not returned by the accountable persons within the prescribed period shall be reflected on the credit of account 71 in correspondence with account 94 "Shortages and losses from damage to valuables".

It should be noted that account 71 "Settlements with accountable persons" is active-passive and in analytical accounting it can have a balance immediately on debit (when one of the employees did not report on the accountable money) and credit (the employee spent his money, and the company hasn't returned them yet).

Correspondence of accounts on account 71 is presented in Appendix 3.

Accounting for settlements with different debtors and creditors

Account 76 "Settlements with various debtors and creditors" summarizes information on settlements for all kinds of transactions with debtors and creditors: for non-commercial transactions with educational institutions, various organizations, etc .; with transport organizations for services paid for by checks; property and personal insurance; on claims; on the amounts withheld from the remuneration of employees of the organization in favor of other organizations and individuals on the basis of executive documents or court orders; for goods sold on credit, and others.

The following sub-accounts can be opened to account 76 "Settlements with different debtors and creditors":

76-1 "Settlements with organizations and persons under executive documents";

76-2 "Calculations for property and personal insurance";

76-3 Claims Settlement;

76-4 "Calculations of dividends and other income due";

76-5 "Settlements on the deposited amounts";

76-6 "Settlements for goods sold on credit" and others.

For correspondence of accounts, see Appendix 4.

On subaccount 76-1 "Settlements with organizations and persons under executive documents", calculations are taken into account for the amounts withheld from the wages of employees in favor of various organizations and individuals on the basis of executive documents or decisions of the judicial authorities. When withholding amounts from the wages of employees in favor of third parties, an entry is made on the debit of account 70 "Payments with personnel for labor" and the credit of account 76-1 "Settlements with organizations and persons under executive documents", when transferring these amounts accounts for the accounting of monetary funds are credited and subaccount 76-1 "Settlements with organizations and persons under executive documents" is debited.

Subaccount 76-2 "Settlements for property and personal insurance" reflects settlements for insurance of property and personnel of the organization (except for settlements for social insurance and security).

The accrued amounts of insurance payments are reflected in the credit of sub-account 76-2 "Settlements for property and personal insurance" in correspondence with the debit of accounts for accounting for production costs (sales costs) or other sources of insurance payments.

The transfer of the amounts of insurance payments to insurance organizations is reflected in the debit of subaccount 76-2 "Settlements for property and personal insurance" in correspondence with the accounts of funds.

The debit of subaccount 76-2 "Settlements for property and personal insurance" is written off losses on insured events (destruction and damage to inventories, finished products and other material values, etc.) from the credit of accounts of inventory, fixed assets and others. The debit of account 76 "Settlements with various debtors and creditors" also reflects the amount of insurance compensation due under the insurance agreement of an employee of the organization, in correspondence with the credit of account 73 "Settlements with personnel for other operations". The amounts of insurance claims received from insurance organizations in accordance with insurance contracts are reflected in the debit of account 51 "Current account" or 52 "Currency accounts" and credit of account 76 "Settlements with various debtors and creditors". Losses from insured events not reimbursed by insurance indemnities are debited from the credit of account 76 "Settlements with different debtors and creditors" to the debit of account 92 " Non-operating income and expenses. "

Analytical accounting for sub-account 76-2 "Settlements for property and personal insurance" is carried out for insurers and individual insurance contracts.

Subaccount 76-3 "Claims Settlements" reflects settlements for claims against suppliers, contractors, transport and other organizations, as well as for the presented and recognized (or awarded) fines, penalties and penalties.

On subaccount 76-4 "Calculations of dividends and other income due", calculations are taken into account for dividends and other income due to the organization, including profit, loss and other results under a simple partnership agreement.

On subaccount 76-5 "Settlements on deposited amounts" are taken into account settlements with employees of the organization for amounts accrued, but not paid on time (due to the absence of recipients).

Subaccount 76-6 "Settlements for goods sold on credit" takes into account settlements with employees of the enterprise for goods sold to them on credit.

Enterprises, on the basis of instructions issued by these employees, withhold from their wages the amounts of regular payments, debit account 70 "Payments with personnel for wages" in correspondence with the credit of account 76 "Settlements with various debtors and creditors" (on personal accounts of trade organizations) ...

As the deducted amounts of the trade organization are transferred, account 76 "Settlements with various debtors and creditors" is debited in correspondence with the credit of the cash accounting accounts.

Analytical accounting of settlements with different debtors and creditors is maintained for each debtor and creditor.

Accounting for settlements with different debtors and creditors is carried out on an active-passive account 76 "Settlements with different debtors and creditors", which takes into account settlements with scientific organizations, with employees on deposited amounts of wages, bonuses and other payments, on amounts withheld from wages in favor of various organizations and persons under executive documents, etc.

The following sub-accounts can be opened for account 76: "Settlements for property and personal insurance"; “Calculations on claims”; "Calculations for dividends and other income due"; "Settlements on deposited amounts", etc.

On the subaccount "Settlements for property and personal insurance" reflects settlements for property and personnel insurance (except for settlements for social insurance and provision and compulsory health insurance) of the enterprise in which it acts as the insured.

An enterprise can be an insured under contracts of property insurance, business risks, civil liability and personal insurance.

Property insurance provides reimbursement of costs associated with the acquisition of new property to replace the lost or damaged.

Insurance of business (financial) risks provides for compensation for lost income or additional costs caused by its functioning as a business entity.

Such insurance can be provided in the event of:

Losses due to interruptions in production activities;

Non-fulfillment or improper fulfillment of contractual obligations by debtors;

Bankruptcy of the counterparty and related legal costs of the organization, etc.

Civil liability insurance allows the organization to avoid additional financial costs caused by the need, in accordance with the norms of civil law, to compensate for harm caused to other physical and legal entities.

Personal insurance allows you to provide employees of the organization with material support in the event of disability (for example, insurance against accidents associated with the implementation of an employee's labor activity, against occupational diseases).

The amounts of insurance payments due to payment to insurance organizations under compulsory and voluntary insurance contracts included in the costs of production and sale of products (works, services) are reflected:

D 20, 23, 26, 44 K 76 subaccount "Calculations for property and personal insurance."

Accrual of insurance payments, i.e. their inclusion in the cost of products (works, services) is made only after the entry into force of the insurance contract. If this period is not specified in the contract, the contract comes into force after the payment of the insurance premium.

The costs of insuring property, plant and equipment in the process of their creation or acquisition are included in their cost. In this case, an entry is made in accounting:

The costs of insurance of goods and materials are included in the initial (actual) cost of the purchased inventories and are reflected by the entry:

D 10, 15 K 76.

Transfer of insurance payments to insurance organizations: D 76 K 51.

In case of loss (damage, theft) of goods and materials, valuable papers and other property, the following is recorded in the accounting:

D 76 K 01, 10, 41, 43.

In this case, goods and materials are written off according to their actual cost, and the property on which depreciation is charged (fixed assets and intangible assets) - at the residual value.

The costs associated with the need to reimburse the insured organization for harm caused to other individuals and legal entities in the course of their economic activities may be reflected in the following entry:

The amounts of insurance compensation received by the company from insurance organizations under insurance contracts are reflected:

Uncompensated losses from insured events are written off as losses and are reflected in the accounting by posting:

If the amount of insurance compensation received from the insurance organization exceeds the amount of the actual damage to the PP, the resulting difference is included in the organization's non-operating income:

On the subaccount "Settlements on claims" reflects the calculations for claims against suppliers, contractors, transport and other organizations, as well as for the presented and recognized (or awarded) fines, penalties and forfeits.

The claim must be made in writing in 2 copies. The fact of transfer of the claim must be recorded: the claim can be handed over against receipt, sent by registered mail, etc.

In the claim, the aggrieved party must describe the violation of contractual obligations by the other party and present it with the appropriate requirements. The claim must be accompanied by documents confirming its validity: copies of contracts, invoices, payment orders, acts, etc.

Calculations for claims are reflected in the buyer's accounting:

D 76 subaccount "Settlements on claims" K 60.

If arithmetic or other errors made in the invoices presented by the suppliers were discovered after the buyer made entries on the inventories' accounts, or production costs, settlements for claims are reflected:

D 76 K 10, 41, 20, 23, 26.

A claim may also be made for defects and downtime due to the fault of suppliers and contractors in amounts recognized by the payer or awarded by the arbitration tribunal. The amount of the claim is reflected:

D 76 K 20, 23, 26.

For fines, penalties, forfeits collected from suppliers, contractors, buyers, for their failure to comply with contractual obligations, the following is recorded in the accounting:

D 76 K 91 - in the amounts recognized by the payers or awarded by the arbitration.

Account 76 is credited for the amount of payments received (claims satisfied, penalties received) in correspondence with cash accounts. Analytical accounting is kept for each debtor and individual claims.

On the subaccount "Calculations of dividends and other income due" calculations of dividends and other income are taken into account, including profit, loss and other results under a simple partnership agreement.

The income to be received is reflected: D 76 K 91.

Receiving income: D 51 K 76.

On the subaccount "Settlements on deposited amounts" the calculations for the deposited amounts of wages, income from participation in the organization and other similar payments are taken into account.

Accrued, but not paid on time (due to the absence of the recipient), the amount of remuneration, income from participation are reflected:

The accounting book of deposited wages is opened for a year. For each depositor, a separate line is allocated in it, according to which the personnel number, surname, name and patronymic of the employee, the deposited amount are indicated, and then a mark is made about its issuance.

Register by f. No. RT-11 is a primary document and at the same time an accounting register. When it is first filled in, the personnel number, surname, name and patronymic of the employee and the deposited amount are recorded.

For notes about payment, which are made by employees of the accounting department, a special column is provided. At the end of the register, the total amount of payments made for the given month is shown. At the end of a quarter or a year, unpaid amounts are transferred to new ledgers opened by the accounting department.

The deposited amounts not claimed by employees are stored for three years (until the expiration of the limitation period) and are issued during this period at the first request of the employee.

After the expiration of the limitation period, the unclaimed amounts of deposited wages are debited to account 91 based on the data of the inventory and the order of the head of the organization:

Cash settlements are carried out by the organization either in cash or in the form of non-cash payments.

• for the goods supplied, work performed, services rendered;
• to the budgets of all levels and in extrabudgetary funds;
• in order to return the placement of loans and borrowings, deposits and payment of interest on them;
• by order of individuals or in favor individuals;
• for other purposes stipulated by law or contract.

In accordance with the terms of the main agreement, payment orders can be used for prepayment for goods, works, services, or for making periodic payments. Payment orders are accepted by the bank regardless of the availability of funds in the payer's account. In the absence or insufficiency of funds on the payer's account, payment orders are paid as the funds are received in the order established by law.

In accordance with Regulation (37), checks issued by credit institutions can be used to carry out non-cash payments. These checks can be used by the clients of this credit institution, as well as in interbank settlements in the presence of correspondent relations. At the same time, they cannot be used for settlements through subdivisions of the settlement network of the Central Bank of the Russian Federation.

Upon receipt of goods (provision of services), the payer writes a check from the book and hands it over to the representative of the supplier or contractor, who becomes the check holder. The check holder submits the drawn check to his bank institution, as a rule, on the next day from the date of the statement to credit the money to his bank account.

Depositing funds when issuing checkbooks with the payer is accounted for on account 55 "Special accounts in banks", subaccount 2 "Checkbooks", from the credit of accounts 51 "Current accounts", 66 "Settlements on short-term loans and loans ”and other similar accounts. As the debt is paid by checks, they are debited from the credit of account 55 to the debit of account 76 "Settlements with various debtors and creditors" and other similar accounts.

The concept of receivables and payables Settlement periods and limitation of actions

The concept of accounts receivable and accounts payable... Accounts receivable are understood as the debts of other organizations, employees and individuals of this organization (debts of buyers for purchased products, accountable persons for reports issued to them sums of money and etc.). Organizations and persons who owe a given organization are called debtors.

Accounts payable is the debt of this organization to other organizations, employees and persons who are called creditors.

Creditors whose debt arose in connection with the purchase of tangible assets from them are called suppliers. Arrears in accrued wages to employees of the organization, in the amounts of accrued payments to the budget, extra-budgetary funds, social funds and other similar charges are called distribution obligations. Creditors who are indebted for other transactions are called other creditors.

V balance sheet accounts receivable and payable are shown by their types.

Accounts receivable are mainly reflected on accounts 62 "Settlements with buyers and customers", 76 "Settlements with various debtors and creditors", and accounts payable - on accounts 60 "Settlements with suppliers and contractors", 76 "Settlements with various debtors and creditors".

When selling depreciable property, i.e. fixed assets and Intangible assets, as well as other property (except finished products and goods) the value of the property at the selling prices is written off to the debit of account 62 from the credit of account 91 "Other income and expenses". The receipt of payments for the sold property is reflected in the debit of accounts for accounting for monetary funds (51.52, 50, 55) and the credit of account 62.

Account 62 reflects the amount of advances received and prepayment for the delivered products (work, services), as well as the arising amount and exchange rate differences.

The amounts of advances and prepayment received are accounted for in the debit of the accounts of cash accounting and the credit of account 62. In this case, the amounts of advances and prepayment received are accounted for on account 62 separately.

Positive sum differences arising from ordinary activities are reflected in the debit of account 62 and credit of account 90 "Sales". Negative sum differences shall be drawn up on echets accounts with a reversal entry.

Positive exchange rate differences are taken into account on the debit of account 62 and credit of account 91 "Other income and expenses", and negative - on the debit of account 91 and credit of account 62.

The unclaimed debt of buyers and customers is written off from the credit of account 62 to the debit of account 63 "Provisions for doubtful debts"Or account 91" Other income and expenses ".

Analytical accounting for account 62 is carried out for each invoice presented by the buyer or customer, and for calculations in the order of planned payments - for each buyer or customer. The construction of analytical accounting should ensure the receipt of data on buyers and customers according to settlement documents, the due date of which has not come; buyers and customers on unpaid settlement documents; advances received; bills of exchange, the date of receipt of funds for which has not come; bills discounted (recorded) in banks; promissory notes for which funds were not received on time.

Accounting for settlements with buyers and customers within a group of interrelated organizations, about whose activities consolidated financial statements are drawn up, is kept on account 62 separately.

In organizations performing work of a long-term nature (construction, design, scientific, geological, etc.), account 46 "Completed stages of work in progress" can be used to account for settlements with customers.

Analytical accounting but account 46 is carried out by type of work.

Accounting for settlements with suppliers and contractors

Suppliers and contractors include organizations that supply raw materials and other inventories, as well as provide various types of services (supply of electricity, steam, water, gas, etc.) and perform various works (overhaul and maintenance of fixed assets, etc.) ...

Settlements with suppliers and contractors are carried out after they have shipped inventory items, performed work or provided services, or simultaneously with them with the consent of the organization or on its behalf.

Currently, organizations themselves choose the form of payment for the products delivered or services rendered.

Account 60 "settlements with suppliers and contractors" is credited to the suppliers' bills presented for payment and the corresponding material accounts (10, 11, 15, etc.) or accounts for accounting for the corresponding expenses (20, 26, 97, etc.) are debited.

On account 60, the debt is reflected within the amount of acceptance. If there are shortages in the received inventory, inconsistencies in prices stipulated by the contract, and arithmetic errors, account 60 is credited for the corresponding amount in correspondence with account 76 "Settlements with different debtors and creditors", subaccount 2 "Settlements for claims".

The amount of VAT is included by suppliers and contractors in invoices for payment and is reflected by the buyer on the debit of account 19 "Value added tax on purchased values" and the credit of account 60.

Repayment of debts to suppliers is reflected in the debit of account 60 and the credit of accounts for accounting for cash (51, 52, 55) or bank loans (66, 67). The order of accounting records when paying off debts to suppliers depends on the applied forms of payment.

The advances issued are taken into account in the debit of account 60 from the credit of accounts for accounting for monetary funds (51, 52, etc.).

The sum differences on the acquired property after its arrival or on the works (services) performed are taken into account in accounts 60 and 91 "Other income and expenses" as operating income or expenses depending on the value of the sum differences.

Exchange rate differences on the acquired property (work, services) are also reflected in accounts 60 and 91 as operating income and expenses, depending on the value of exchange rate differences.

A promissory note is a written promissory note of a monetary obligation of one party (the drawer) to pay a certain amount of money upon maturity to the other party (the holder of a bill) for completed trade transactions or in payment for work performed or services rendered.

It indicates the place and date of issue, the amount of the obligation as a whole or with the allocation of the obligation to pay interest, the date and place of payment, the name of the recipient, the signature of the drawer.

A bill of exchange (draft) is issued by the creditor (drawer) and contains a written order to the debtor (drawee) to pay the amount specified in the bill to a third party (payee) or bearer. This document turns into promissory note after its acceptance by the drawee. With the help of a transfer inscription (endorsement), a bill of exchange can be used repeatedly, thereby performing the function of a universal credit and settlement document. Accounting (discounting) of bills in banks significantly accelerates the turnover of funds.

In this case, the holder by means of endorsement transfers the bill to the bank before the due date and receives the bill of exchange minus the discount interest in favor of the bank, called the discount.

Accounting for settlements by bills of exchange with recipients. At present, it is recommended to account for settlements using bills of exchange according to a simplified scheme on the same accounts that reflect settlements without using bills. The allocation of settlements with the use of bills is carried out in analytical accounting.

Issued bills of exchange for the purchase of goods and materials reflect on the credit of account 60 "Settlements with suppliers and contractors" or other similar accounts. On these accounts, the debt secured by the promissory note is recorded until it is repaid. As the debt on bills is repaid, it is written off to the debit of account 60 from the credit of accounts for accounting for cash (50, 51, 52, etc.). Overdue promissory notes are shown separately in analytical accounting. When issuing bills of exchange providing for the payment of interest for the use of the goods received without payment for a certain period, the amount of interest paid is attributed to an increase in operating expenses. In this case, if the accrued interest is paid in the current reporting period, then they are reflected in account 91 "Other income and expenses".

Example. A promissory note was issued in payment for the goods received (for 60,000 rubles) in the amount of 65,000 rubles. The amount of interest on the promissory note is 5,000 rubles. (65,000 - 60,000).

When issuing a bill of exchange, an accounting entry will be made:

The debit of account 60 "Settlements with suppliers and contractors" - 60,000 rubles. The debit of account 91 "Other income and expenses" - 5000 rubles.

When paying a bill in the amount of 65,000 rubles. account 60, subaccount "Bills issued" are debited from the accounts of funds (51, 52).

If payment on bills will be made in next year, then the accrued interest on the promissory note should be taken into account on account 97 "Deferred expenses". In this case, an accounting entry will be made on the issued promissory note:

The debit of account 60 "Settlements with suppliers and contractors" - 60,000 rubles. The debit of account 97 "Deferred expenses" - 5000 rubles.
Credit account 60 "Settlements with suppliers and contractors", subaccount "Bills issued" - 65,000 rubles.

Payment of a bill in the amount of RUB 65,000. in the next reporting year will be reflected in the debit of account 60, subaccount "Bills issued", and the credit of accounts 51 and 52. At the same time, the amount of interest paid on the bill of exchange is debited from the credit of account 97 to the debit of account 91 "Other income and expenses".

Accounting for promissory notes at the supplier. Organizations that have received bills of exchange from buyers take into account the received bills on account 62 "Settlements with buyers and customers", subaccount "Bills received". Account 62 is debited with the amounts indicated in the bills from the credit of accounts for accounting for the sale of finished goods (90) or other type of property (91).

Paid bills of exchange are reflected in the debit of cash accounts and credit of account 62.

In accordance with PBU 9/99 (clause 6.2) when selling products (works, services) on the terms commercial loan, provided in the form of a deferral and payment by installments, the proceeds are accepted for accounting in the full amount of the receivable.

This innovation means that from 01/01/2000 (from the date of entry of PBU 9/99 into force) the amount of interest on the bill of exchange should be reflected as part of the proceeds from the sale of products (works, services).

Example. Products shipped for 3 million rubles. with a Deferred payment for 6 months. A promissory note for 3.75 million rubles was accepted from the buyer. (the products were lent out at the rate of 50% per annum). After 6 months, the bill was paid.

Accounting records: 1) Account debit 62
Account 90 credit

2) The debit of account 51
Account credit 62

It should be noted that the Instruction to the new Chart of Accounts (according to ET 62) provides for the accounting of interest on a bill of exchange on a couple 91 "Other income and expenses". When repaying debt-L on the received bill of exchange for the total amount of debt, it is recommended to debit the accounts for accounting funds (51, 52, etc.) and credit account 62 "Settlements with buyers and customers" (for the amount of debt repayment) and account 91 "Other income and expenses ”(by the amount of interest).

Bills not paid on time are considered to be waived. For official certification of non-receipt of payment on a promissory note within the specified period, the promissory note is protested at the notary office at the location of the payer before 12 noon, one day after the expiration of the payment deadline.

After the bill is protested, a lawsuit is filed for the repayment of debt obligations by the drawers and endorsements, who are jointly and severally liable for the obligations.

The nominal amount of a rejected bill with interest is debited from account 62, subaccount "Bills received", to the debit of account 76 "Settlements with various debtors and creditors", subaccount 2 "Settlements for claims".

Before the due date for payment on a bill of exchange, the organization-holder of a bill of exchange can obtain loans from banks against a bill of exchange. Received loans are reflected in the credit of accounts 66 "Settlements for short-term loans and borrowings" or 67 "Settlements for long-term loans and borrowings" and the debit of accounts for accounting monetary funds (50, 51, 52, etc.) in the amounts actually received. At the same time, the debt on settlements with customers, secured by promissory notes, continues to be recorded on accounts receivable (62, etc.).

If the drawer or other payer of the promissory note fails, the holder of the bill is obliged to return the funds received as a result of discounting the promissory notes to the banks. The transferred funds are debited from the loan cash accounts in the debit of account 66 or 67. Overdue obligations on promissory notes remain on accounts receivable.

Accounting for settlements on intermediary transactions

Intermediary transactions can be formalized by regular sales contracts or intermediary contracts for the commission sale of goods.

When buying and selling, the organization keeps records in the manner prescribed for wholesale organizations.

Recorded goods are reflected on the debit of account 41 "Goods" and the credit of account 60 "Settlements with suppliers and contractors." The amount of VAT on capitalized goods is reflected in the debit of account 19 "Value added tax on acquired values" and the credit of account 60.

When selling goods, the proceeds (including the amount of VAT) are reflected on the credit of account 90 and the debit of the accounts for accounting funds or account 62. After that, the cost of the goods sold is deducted from the credit of accounts 41 and 45 "Goods shipped" (depending on the terms of the contract for the supply of goods) in debit account 90.

The costs associated with the delivery, storage and sale of goods are first recorded on the active account 44, and then debited from this account to the debit of account 90.

The amount of VAT calculated from the turnover for the sale of goods is reflected on the debit of account 90 "Sales" and the credit of account 68. The amount of VAT on the purchased and paid goods is debited from the credit of account 19 to the debit of account 68. The amounts of VAT paid by the organization are debited from the credit of accounts for accounting for funds in debit account 68.

In the case of a commission sale of goods with the principal, the accounting is carried out in the following order.

To account for goods or finished products transferred to the agent, account 45 "Goods shipped" is used. Goods or finished goods transferred to the commission agent are written off from accounts 43 "Finished goods" or 41 "Goods" to the debit of account 45.

The sale of goods (according to the commission agent's report) is reflected in the debit of accounts 76 "Settlements with various debtors and creditors" and the credit of account 90 "Sales".

The funds received from the commission agent for the goods (finished products) sold by him are reflected in the debit of the accounts for accounting funds (50, 51, etc.) and the credit of account 76. The sold goods are debited from the credit of account 45 to the debit of account 90. VAT accrual on turnovers on sales of goods are reflected on the debit of account 90 and credit of account 68 (or 76).

The amount of remuneration paid by the consignor for the intermediary services rendered is charged by the consignor to distribution costs (account 44 debit, account 76 credit). The accrued amount of VAT on interest is applied to the debit of account 19 and credit of account 76.

The amount of VAT charged on the commission is taken into account for VAT for the intermediary service provided and is debited from the credit of account 19 to the debit of account 68. The costs of circulation are debited from the credit of account 44 to the debit of account 90.

After the reflection of these business transactions, the financial result from the sale of finished products or goods on a commission basis is determined and written off from account 90 to account 99 “Profits and losses”.

The accounting of intermediary transactions with the commission agent is carried out using the off-balance sheet account 004 "Goods accepted for commission".

The goods accepted for commission are recorded on account 004 at the prices provided for by the acceptance certificates. Analytical accounting of accepted goods is carried out by types of goods and consignors. The sold goods are written off from account 004. At the same time, the sold goods are reflected in the debit of account 62 "Settlements with buyers and customers" and the credit of account 76 (for the amount owed to the consignor).

The receipt of funds for the specified commission goods is reflected in the debit of the accounts for accounting for funds (50, 51, etc.) and the credit of account 62.

The commission for the service rendered by the commission agent is attributed to the reduction of accounts payable (account 76 debit, account 90 credit), from which VAT is charged (account 90 debit, account 68 credit).

The transferred funds are debited from the credit of the accounts of accounting of funds to the debit of account 76, and the paid amounts of VAT from the remuneration are debited from the credit of cash accounts to the debit of account 68.

The financial result of the intermediary activity of the commission agent is determined by account 90 and debited to account 99.

Features of accounting for import transactions

An import transaction dossier is a collection of documents formed for each passport of an import transaction.

The payment card contains information about payments made in accordance with the contract against the obligations of the importer under the contract.

The registration card of imported goods contains information from the cargo customs declaration on the total actual cost imported goods under the contract.

The bank control sheet contains data on transactions under the contract, and the report on transactions under import contracts contains information on payment, on goods, structure of payments for reporting period and the quantitative composition of the information database.

Synthetic accounting of settlements with suppliers for payment of imported goods is carried out on account 60 "Settlements with suppliers and contractors". Analytical accounting of these calculations is kept separately for each delivery and each issued advance.

To generate information on the purchase value of imported goods, it is advisable to use synthetic account 15 "Procurement and purchase of material assets" by opening subaccount 2 "Purchase of imported goods" to it. Analytical accounting for this subaccount is carried out by consignments and types of goods.

Accounting for settlements for services for the delivery of goods should be carried out on account 76 "Settlements with various debtors and creditors" by opening subaccounts 1 "Settlements in rubles" and 2 "Settlements in foreign currency" to it.

The procedure for issuing and repaying loans is determined by legislation and loan agreements drawn up on its basis. The contracts indicate the objects of lending, the conditions and procedure for granting a loan, the timing of its repayment, interest rates the procedure for their payment, the rights and responsibilities of the parties, the forms of mutual security of obligations, the list and frequency of submission of relevant documents, etc.

A short-term loan is issued for the needs of the organization's current activities (necessary to fulfill the plan) and is provided, as a rule, for a period of up to one year.

Long-term loans are used for production and social development organizations (for the construction and acquisition of fixed assets, expansion and improvement of production, etc.) and is issued for a period of more than one year.

To obtain a loan, an organization sends an application to the bank with copies of constituent documents, calculations, accounting and statistical reports and other data confirming the security of the loan and the reality of its return.

Banks and other lending institutions determine interest rates for loans for organizations on a differentiated basis - depending on the period of use of the loan, as well as taking into account the emerging demand and supply for credit resources.

Specific interest rates for the use of loans, the procedure for paying interest and other lending conditions are stipulated in the loan agreement.

On a contractual basis between the bank and organizations on balances on settlement, current and other accounts (except for budgetary and depository) organizations may be paid interest for keeping funds in the bank.

To record operations for obtaining and repaying loans, passive accounts 66 "Settlements on short-term loans and borrowings" and 67 "Settlements on long-term loans and borrowings" are used. Received loans are reflected on the credit of these accounts in correspondence with accounts for accounting for cash and settlements, and repayment of loans - on the debit of accounts in correspondence with cash accounts.

Accrued interest on loans received is for the borrower in accordance with PBU 15/01 (20) and PBU 10/99 (15), its operating expenses and is reflected in the debit of account 91 "Other income and expenses" and the credit of accounts 66 and 67.

There are two exceptions to this general rule. When using borrowed funds for prepayment, the issuance of advances and deposits related to purchase of refinery, the forthcoming performance of work and the provision of services, the interest accrued by the borrower for the use of borrowed funds is attributed to an increase in accounts receivable and reflected in the debit of accounts 60 "Settlements with suppliers and contractors" or 76 "Settlements with various debtors and creditors" and the credit of accounts 66 and 67.

Upon receipt of inventories, performance of work and provision of services, their cost increases by the amount of accrued receivables (accounts 10,15, etc. are debited and accounts 60 and 76 are credited).

Subsequent accruals of interest on loans received for these objects are accounted for in the general order, i.e. included in operating expenses.

The second exception from general rules is the procedure for calculating interest on loans received to finance investment assets (fixed assets, property complexes and other similar assets).

Accrued interest on loans received for investment assets is included in their initial cost and reflected in the debit of accounts 07 "Equipment for installation" and 08 "Investments in non-current assets".

After accepting fixed assets for accounting, property complex and other similar objects for accounting, as well as in the event that these objects are used in the serial production of products, the performance of work and the provision of services, the accrued interest on the loans received is included in operating expenses (account 91 is debited and accounts 66 and 67 are credited).

If construction is stopped for a long period (more than three months), interest accrued during this period is included in operating expenses. After resuming construction works accrued interest is again included in the initial cost of the object, up to their acceptance for accounting or their use.

Interest accrued to organizations for keeping funds in banks is reflected in the debit of account 51 "Settlement accounts" and the credit of account 91.

Accounting for additional costs associated with obtaining a loan (costs of researching the market for credit services, payment for notary services, communication services, etc.) is carried out on the debit of account 91 as operating costs from the credit of accounts for accounting for cash or settlements. If these additional costs amount to a significant amount, then the borrower can take them into account 76 "Settlements with different debtors and creditors" and then evenly write off from the credit of this account to the debit of account 91.

Exchange rate differences on the principal amount of debt on loans and accrued interest arising from the mismatch of the time of receipt and repayment of the loan and the accrual and transfer of interest amounts are reflected in accounts 91, 66 and 67. In this case, positive exchange rate differences are reflected in the debit of accounts 66 and 67 and the credit of account 91, and negative - on the debit of account 91 and the credit of accounts 66 and 67.

Loan accounting

If the bonds are placed at a price lower than their par value, then the difference between the offering price and the par value of the bonds is additionally charged evenly during the bonds circulation period. Account 91 "Other Incomes and Expenses" is debited for the amount of additional charges and account 66 or 67 is credited.

The interest due on the loans received is reflected in the unit of account 66 or 67 and the debit of accounts for accounting for sources of payments in the same way as for bank loans:

• in the general order - on the debit of account 91 "Other income and expenses";
• when using loans for prepayment, the issuance of advances and deposits related to the acquisition of inventories, the upcoming performance of work and the provision of services - to increase accounts receivable (accounts 60, 76), which is debited to accounts 10, 15, etc .;
• when using loans to finance investment assets - to accounts 07 and 08 (before registering the relevant objects or starting their use).

Additional costs associated with obtaining loans, resulting exchange rate and amount differences are recorded for loans in the same way as for loans.

The costs associated with the issue and distribution of securities are recorded on the debit of account 91 from the credit of the corresponding settlement, cash and material accounts.

When securities are redeemed and returned, they are debited to account 66 or 67 from the credit of cash accounts.

The received funds or other property under the loan agreement of funds or things are reflected in the debit of the accounts for accounting for monetary funds or the corresponding property (07 "Equipment for installation", 10 "Materials", etc.) from the credit of accounts 66 and 67. Return of funds or other property is drawn up on the debit of accounts 66 and 67 from the credit of accounts 50, 51, 52, 07, 10, etc.

Interest received by the lender is its operating income and is subject to income taxes and VAT. The accrued VAT on interest is reflected in the debit of account 91 and the credit of account 68.

Accounting for settlements with the budget for taxes and fees

Accounting for excise taxes is carried out basically in the same way as for accounting for VAT using accounts 19 and 68.

The accrual of income from participation in the organization is reflected in cr-xr, accounts 75-2 and the debit of account 84 "Retained earnings (uncovered loss)".

The accrual of income from participation in the organization to the employees of the organization is reflected on the credit of account 70 "Payments with personnel for wages" and the debit of account 84.

When calculating dividends from legal entities and individuals, income tax is withheld. The accrued tax amounts are reflected on the debit of accounts 75 or 70 and the credit of account 68 "Calculations of taxes and fees".

The amounts of income paid to the organization's participants are debited from the credit of accounts 50 "Cashier", 51 "Current accounts" or 52 "Currency accounts" to the debit of accounts 75 or 70. When income is paid by the products (works, services) of the organization, they are debited from the credit of account 90 "Sales »In the debit of accounts 75 or 70.

The damage caused to the organization through the fault of suppliers of material resources, contractors, bank institutions and other organizations from the credit of the following accounts is written off to the debit of this account:

• 60 "Settlements with suppliers and contractors" - for the amount of discrepancy between prices and tariffs, quality, arithmetic errors, etc. for already capitalized values;
• 20 "Main production", 23 " Ancillary production»And other cost accounting accounts - for defects and losses incurred through the fault of suppliers and contractors;
• accounting of cash and bank loans (51, 52, 66, 67, etc.) - according to the amounts erroneously debited from the accounts! organizations;
• 91 "Other income and expenses" - on fines, penalties, forfeits collected from suppliers, contractors, buyers, customers, consumers of services for non-compliance with contractual obligations.

The amounts of satisfied claims are debited from the credit of account 76-2 to the debit of cash accounts (51, 52, etc.). The amounts of unsatisfied claims, as a rule, are debited from the credit of account 76-2 to the debit of those accounts from which they were debited to account 76-2 (60, 10, 20, 23, etc.).

The various fines, penalties and penalties paid by the organization are written off from the credit of the accounts of accounting for funds to the debit of account 91 "Other income and expenses".

On subaccount 3 "Calculations of dividends and other income due" take into account calculations of dividends and other income due to the organization, including profit, loss and other results under a simple partnership agreement.

The income to be received is reflected in the debit of account 76-3 and the credit of account 91 "Other income and expenses". The income received is recorded on the debit of the asset accounting accounts (51, 52, etc.) and the credit of account 76-3.

On subaccount 4 "Settlements on deposited amounts" of account 76 take into account settlements with employees of the organization for unpaid amounts due due to the absence of recipients.

The deposited amounts are reflected on the credit of account 76-4 and the debit of account 70 "Payments with personnel for wages". When the deposited amounts are paid, the recipient is credited with the account of funds and debit account 76-4.

Analytical accounting for account 76 "Settlements with different debtors and creditors" is conducted for each debtor and creditor. The balance on account 76 is determined by the turnover sheet for analytical accounts of account 76.

Accounting for settlements with various debtors and creditors within a group of interconnected organizations, about whose activities consolidated financial statements are drawn up, is kept on account 76 separately.

Accounting for settlements with accountable persons

Accountable amounts are cash advances given to employees of the organization from the cash desk for minor business expenses and for travel expenses. The procedure for issuing money against a report, the amount of advances and the terms for which they can be issued are established by the rules for conducting cash transactions.

In accordance with the Decree of the Government of the Russian Federation of 08.02.2002, No. 93, from 01.01.2002, daily allowance payments are made in the amount of 100 rubles. for every day of being on a business trip.

Travel expenses to the place of a business trip and back and payment for renting accommodation are paid according to the actual expenses, confirmed by the relevant documents (subject to the established restrictions on the use of the relevant transport).

Leaders of organizations may, on an exceptional basis, allow additional payments related to business trips in excess of the established norms. Additional payments are charged to the cost of production. However, for tax purposes, travel costs are accepted within the established limits.

The reporting amounts are recorded on the active synthetic account 71 "Settlements with accountable persons". The issuance of cash advances to accountable persons is reflected in the debit of account 71 and the credit of account 50 "Cashier".

The expenses paid from the reported amounts are debited from the credit of account 71 to the debit of accounts 10 "Materials", 26 " General running costs"And others, depending on the nature of the costs. The balances of unused amounts returned to the cashier are written off from the accountable persons to the debit of account 50 “Cashier”. Analytical accounting of expenses by the accountable persons is carried out for each advance issue.

The amounts of advances not returned by the accountable persons are written off from account 71 to the debit of account 94 "Shortages and losses from damage to values." From account 94, the amounts of advances are written off to the debit of account 70 "settlements with personnel for remuneration" or 73 "settlements with personnel for other operations" (if they cannot be deducted from the amount of remuneration of employees).

Features of accounting for reporting amounts when employees travel abroad. When employees travel abroad, they are given an advance payment in the currency of the country of assignment based on the established daily allowance and room rates.

The currency received in the bank is received on account 50 "Cashier" from the credit of account 52 "Currency accounts". The currency issued for the report is debited from account 50 to the debit of account 71 and is recorded in the payment currency and its ruble equivalent at the exchange rate of the Central Bank of the Russian Federation at the time of issue.

When returning from a business trip and submitting an advance report with supporting documents attached, the debt of the accountable persons is written off from the account 71 credit to the debit of account 26 "General expenses" and other accounts depending on the type of expenses at the rate on the day of the report submission. When the exchange rate changes during the business trip, the exchange rate difference is written off to account 91 "Other income and expenses": positive - to income (debit of account 71, credit of account 91), negative - to expenses (debit of account 91, credit of account 71).

Analytical accounting for account 71 is carried out for each amount issued for the report.

Accounting for settlements with personnel for other operations

To summarize information on all types of settlements with employees of the organization, except for payments for wages, with accountable persons and depositors, use the synthetic account 73 "Settlements with personnel for other operations." The following sub-accounts can be opened to this account:

1. "Calculations on loans granted";
2. "Calculations for compensation material damage" and etc.

On subaccount 1 "Settlements on loans granted" take into account settlements with employees on loans provided to them (for individual housing construction, acquisition garden house and etc.).

The amount of the loan provided to the employee is reflected in debit 73-1 from the credit of the accounts for accounting for monetary funds (50, 51, etc.).

When the loan is repaid, account 73 is credited and accounts for accounting for unclear funds (50, 51, etc.) or account 70 are debited, depending on the accepted payment procedure.

If the employee does not return the loan issued to him, the debt is written off from the credit of account 73-1 to the debit of account 91 "Other income and expenses".

On subaccount 2 "Calculations for compensation for material damage" take into account calculations for compensation for material damage caused by an employee of the organization as a result of theft and shortages of inventory, marriage, as well as compensation for other types of damage.

The amounts to be collected from the employees of the organization are written off to the debit of accounts 73-2 from the credit of accounts 94 "Shortages from loss and damage to values", 98 "Deferred income", 28 "Marriage in production", etc. The amounts of deductions collected from employees are attributed on credit accounts 73-2 and debit accounts 70 (for the amount of deductions from wages), 91 (in case of refusal to collect due to an unjustified claim), etc.

A subaccount “Payments for goods sold on credit” can be opened to account 73 “Settlements with personnel for other operations”. This subaccount takes into account settlements with the organization's personnel for purchased on credit specific categories goods.

The operation of issuing a loan to an employee is reflected in the debit of account 73, subaccount “Settlements for goods sold on credit”, and credit of account 66 “Settlements for short-term loans and borrowings” or account 67 “Settlements for long-term loans and borrowings”.

Deductions from wages of employees in repayment of debt on loans are taken into account on the debit of account 70 "Settlements with personnel on other operations" and credit of account 73, subaccount "Settlements for goods sold on credit". When repaying debt on loans, accounts 66 or 67 are debited and account 51 "Current accounts" is credited.

Analytical accounting for account 73 is carried out by employees of the organization.

Accounting for operations on trust management of property

Based on the data of the inventory receivables, for which the limitation period has expired, other debts that are unrealistic for collection are written off to reduce reserves for doubtful debts or to the financial results of the organization.

The amount of accounts payable for which the term has expired limitation period are written off to the financial results of the organization.

Accounting records for the write-off of receivables and payables after the statute of limitations have expired are provided in this chapter.

Disclosure of information about calculations in financial statements

Information on the movement of accounts receivable and payable (the balance at the beginning of the reporting year, the occurrence of obligations, their repayment and the balance at the end of the year) are given in section 2 "Accounts receivable and payable" of the Appendix to the balance sheet (Form No. 5).

Overdue debt is allocated from the total amounts of receivables and payables, and from it - debts with a duration of more than three months.

The reference to section 2 contains data on the availability and movement of bills (issued and received). In addition, the certificate contains a list of debtor organizations and creditor organizations that have the largest debt at the end of the year, including those with a duration of more than three months.

The balance sheet at the beginning and end of the reporting period provides data on the total amount of long-term and short-term debt, with the allocation of debts to customers and customers, promissory notes receivable, subsidiaries and affiliates, advances issued and other debtors.

The liabilities of the balance sheet show the total amount of accounts payable and its types (by suppliers and contractors, bills of exchange, etc.).

Disclosure of information related to on-farm settlements as part of an explanatory note to annual report carried out in accordance with the rules established by PBU 12/2000.

Accounting in agriculture Bychkova Svetlana Mikhailovna

9.8. Accounting for settlements with different debtors and creditors

To account for settlements with different debtors and creditors, agricultural enterprises use active-passive account 76 "Settlements with different debtors and creditors".

This account summarizes information on settlements on transactions with debtors and creditors not mentioned when considering the accounting procedure for accounts 60-75:

Property and personal insurance;

For claims;

For the amounts withheld from the remuneration of employees of the enterprise in favor of other organizations and persons on the basis of executive documents or court orders, etc.

The following sub-accounts are opened for account 76:

1 "Calculations for property and personal insurance";

2 “Settlements on claims”;

3 “Settlements of Dividends and Other Income Due”;

4 "Settlements for the deposited amounts";

5 "Settlements with tenants";

6 "Settlements with parents for the maintenance of their children in child care institutions";

7 "Settlements with citizens for agricultural products received from them, livestock and poultry for sale";

8 "Settlements for leasing and rental obligations";

9 “Settlements for other transactions”.

On subaccount 76-1 "Settlements for property and personal insurance" reflect the calculations for insurance of property and personnel (except for settlements for social insurance and compulsory health insurance) of the organization in which the company acts as the insured.

The calculated amounts of insurance payments are shown on the credit of sub-account 76-1 in correspondence with accounts for accounting for production costs (sales costs) or other sources of insurance payments. The transfer of the amounts of insurance payments to insurance organizations is accounted for in the debit of account 76-1 in correspondence with the accounts for accounting for monetary funds.

In the debit of subaccount 76-1, losses are written off for insured events (destruction and damage of inventories, finished goods and other material values, etc.) from the credit of accounts for accounting of inventories, fixed assets, etc. On the debit of subaccounts 76-1 are also reflected the amount of insurance compensation due under the insurance contract of an employee of the enterprise in correspondence with account 73 “Settlements with personnel for other operations”. The amounts of insurance claims received by the company from insurance organizations in accordance with insurance contracts are reflected in the debit of account 51 "Current accounts" or 52 "Currency accounts" and the credit of sub-account 76-1. Losses from insured events not reimbursed by insurance indemnities are written off from the credit of account 76-1 to account 99 “Profits and losses”.

Analytical accounting for sub-account 76-1 is maintained for insurers and individual insurance contracts.

On subaccount 76-2, “Settlements on claims” reflect the settlements for claims against suppliers, contractors, transport and other organizations, as well as for the presented and recognized (or awarded) fines, penalties and penalties.

On debit, sub-accounts 76-2 reflect, in particular, settlements for claims:

To suppliers, contractors and transport organizations according to the discrepancy between prices and tariffs revealed during the verification of their accounts (after acceptance) with those that are stipulated by contracts, as well as when arithmetic errors are detected - in correspondence with account 60 "Settlements with suppliers and contractors" or with accounts for accounting for inventories, goods and corresponding costs when overpricing or arithmetic errors in invoices submitted by suppliers and contractors are discovered after inventory or cost account entries have been made (based on prices and calculations invoiced by suppliers and contractors);

To suppliers of materials and goods (works, services) for discovered non-compliance with quality standards, technical specifications, order; as well as to suppliers, transport and other organizations for shortages of cargo in transit in excess of the values ​​provided for in the contract - in correspondence with an account of 60;

For marriage and downtime caused by the fault of suppliers or contractors, in amounts recognized by the payers or awarded by the court - in correspondence with accounts for accounting for production costs;

TO credit institutions for the amounts erroneously written off (transferred) on the accounts of the enterprise - in correspondence with the accounts for accounting for monetary funds, loans;

For fines, penalties, forfeits collected from suppliers, contractors, buyers, customers, consumers of transport and other services for non-compliance with contractual obligations, in amounts recognized by payers or awarded by a court (amounts of claims made that are not recognized by payers are not taken into account), - in correspondence with account 91 "Other income and expenses".

Subaccount 76-2 is credited for the amount of payments received in correspondence with cash accounts. The amounts that are not subject to collection, as a rule, are referred to the accounts from which they were registered on the debit of sub-account 76-2.

Analytical accounting for sub-account 76-2 is kept for each debtor and individual claims.

On subaccount 76-3 "Calculations of dividends and other income due" take into account calculations of dividends and other income due to the enterprise, including profit, loss and other results under a simple partnership agreement.

The income to be received (distributed) is reflected in the debit of account 76-3 and the credit of account 91 "Other income and expenses". Assets received by the enterprise on account of income are credited to the debit of the asset accounting accounts and the credit of sub-account 76-3.

On subaccount 76-4 "Settlements on deposited amounts" take into account settlements with employees of the enterprise for amounts accrued but not paid on time (due to the absence of recipients). The deposited amounts are reflected on the credit of sub-account 76-4 and the debit of account 70 "Payments with personnel for wages". When these amounts are paid to the recipient, an entry is made on the debit of the sub-account 76-4 and the credit of the accounts for the accounting of funds.

Analytical accounting of the deposited wages is carried out in the statement No. 38-APK for employees who have not received wages on time. Synthetic accounting is carried out in the journal-order No. 8-APK.

On subaccount 76-5 "Settlements with tenants" take into account settlements with tenants of apartments and persons living in hostels of the housing and communal services of the enterprise, according to the statement of calculation of rent. Entries are made as follows:

Dt 76-5 Kt 29 "Auxiliary production" - the amount of payments for the rent has been accrued;

Dt 50, 51, 70 Kt 76-5 - the rent arrears have been repaid.

Analytical accounting of settlements with employees - residents of apartments and hostels is kept in the statement No. 40-APK, which contains information on the types of targeted fees, accrual of debt and its repayment.

On subaccount 76-6 "Settlements with parents for the maintenance of their children in child care" settlements are made for child care facilities on the balance sheet of the enterprise:

Дт 76–6 Кт 86 "Target financing" - the amount of payments for the maintenance of children in child care facilities has been calculated;

Dt 50, 70 Kt 76-6 - the debt on this kind payments.

Analytical accounting is kept in statement No. 41 – APK by type of payment.

Information on subaccount 76-7 "Settlements with citizens for agricultural products, livestock and poultry for sale received from them" is reflected in the following entries:

Dt 43.11 Kt 76-7;

Dt 76-7 Kt 50, 51, 52.

Analytical accounting is carried out in the statement No. 38-APK by the names of the workers who handed over livestock and poultry for sale.

Subaccount 76-8 "Settlements for leasing and rental obligations" take into account the movement of the amounts of rent and lease payments.

On subaccount 76-9 "Settlements on other transactions" take into account settlements with other debtors and creditors on transactions, the reflection of which is not provided for in other subaccounts.

Synthetic accounting for account 76 "Settlements with different debtors and creditors" is kept in the journal-order No. 8-APK on the basis of the above statements.

Chapter 8 Audit of settlements with suppliers, buyers, debtors and creditors, accountable persons After studying this chapter, you will learn: - the goals and objectives of the audit of settlements with suppliers, buyers, debtors and creditors, accountable persons; - a list of basic documents,