On the first steps on the inventory of expenditure obligations of the subjects of the budget system of the Russian Federation. Inventory: Preparing for the preparation of annual reporting forms Financial obligations for inventory purposes
3. Rules for the inventory of individual species
property and financial obligations
Inventory of fixed assets
a) the presence and state of inventory cards, inventory books, describing and other registers of analytical accounting;
b) the presence and state of technical passports or other technical documentation;
c) availability of documents for fixed assets, listed or adopted by the Organization for rent and storage. In the absence of documents, it is necessary to ensure their receipt or design.
When discrepancies and inaccuracies are found in accounting registers or technical documentation, appropriate corrections must be made.
3.2. When inventory of fixed assets, the Commission inspects the objects and enters the full name, appointment, inventory numbers and main technical or operational indicators.
When inventory of buildings, structures and other real estate, the Commission verifies the availability of documents confirming the foundation of these objects in the property of the Organization.
The availability of documents for land plots, reservoirs and other objects of natural resources owned by the Organization are also checked.
3.3. When identifying objects not adopted for accounting, as well as objects on which there are no incorrect data in accounting registers, which characterize them, the Commission should include in the OPEV, the correct information and technical indicators for these objects. For example, on buildings - indicate their purpose, the main materials from which they are built, the volume (by outdoor or internal survey), the area (total useful area), the number of floors (without basements, semi-oops, etc.), year of construction and Dr.; on channels - length, depth and width (for the bottom and surface), artificial structures, materials fastening materials and slopes; on bridges - location, product of materials and main dimensions; On roads - road type (highway, profiled), length, coating materials, width of the canvas, etc.
The assessment of unaccounted objects identified by the inventory should be made based on market prices, and the wear is determined by the actual technical condition of the facilities with the design of information on assessment and wear by the relevant acts.
Fixed assets are entered in inventory in accordance with the main purpose of the object. If the object has been recovered, reconstructing, expanding or re-equipment and, as a result, its main purpose has changed, it is entered into an inventory under the name corresponding to the new appointment.
If the Commission has established that the work of the capital (the superstructure of the floors, the extension of new premises, etc.) or partial liquidation of buildings and structures (layer of individual structural elements) is not reflected in accounting, it is necessary to determine the amount of increasing or reducing the book value of the facility and To lead inventory data on changes made.
3.4. Machines, equipment and vehicles are recorded in OTICI individually indicating the factory inventory, the manufacturer, the year of production, appointment, power, etc.
Simplicate objects of economic equipment, tools, machines, etc. The same value received simultaneously into one of the structural units of the organization and taken into account on the standard inventory card accounting card, are described in the names with the number of these items.
3.5. The fixed assets that at the moment of inventory are outside the location of the organization (in long-range flights, sea and river vessels, railway rolling stock, cars; sent to the overhaul of the machine and equipment, etc.), are inventory to the moment of their disposal.
3.6. The main funds that are unsuitable for operation and not subject to recovery, the inventory commission is a separate inventory, indicating the commissioning time and the reasons that led these objects to unsuitability (damage, complete wear, etc.).
3.7. Simultaneously with the inventory of own fixed assets, fixed assets are checked for responsible storage and rented.
According to these objects, a separate inventory is compiled, which provides a reference to documents confirming the adoption of these objects for responsible storage or for rent.
Inventory of intangible assets
3.8. Inventory of intangible assets you need to check:
availability of documents confirming the rights of the organization for its use;
the correctness and timeliness of the reflection of intangible assets in the balance sheet.
Inventory of financial investments
3.9. Inventory of financial investments, actual costs are checked into securities and authorized capital of other organizations, as well as loans provided to other organizations.
3.10. When checking the actual availability of securities is set:
the correctness of the execution of securities;
reality of the cost of securities accountable on the balance sheet;
securities preservation (by comparing the actual availability with accounting data);
timely and completeness of reflection in the accounting income received on securities.
3.11. When storing securities in the organization, their inventory is carried out simultaneously with the cash inventory at the checkout.
3.12. The inventory of securities is carried out on individual issuers with an indication of the name of the name, series, numbers, nominal and actual cost, valuation time and total.
Details of each valuable paper are compared with data describing (registries, books) stored in the organization's accounting.
3.13. Inventory of securities made for storage in special organizations (Bank depositary - specialized repository of securities, etc.) is the reconciliation of residues of the amounts listed on the appropriate accounting accounts of the organization, with the data of these special organizations.
3.14. Financial investments in the authorized capital of other organizations, as well as loans provided to other organizations, inventory must be confirmed by documents.
Inventory of commodity and material values
3.15. Commodity and material values \u200b\u200b(production reserves, finished products, goods, other stocks) are recorded in stock for each individual name indicating the species, groups, quantities and other necessary data (article, varieties, etc.).
3.16. Inventory of inventory of inventory values \u200b\u200bshould, as a rule, are carried out in the order of the location of values \u200b\u200bin this room.
When storing commodity and material values \u200b\u200bin various isolated premises, one logistical person inventory is carried out consistently in storage places. After checking the values, the entrance to the room is not allowed (for example, being seated) and the Commission goes to work into the following room.
3.17. The Commission in the presence of the head of the warehouse (storage room) and other materially responsible persons checks the actual presence of inventory-material values \u200b\u200bthrough mandatory recalculation of them, outweightening or interacting. It is not allowed to contribute data on the balances of values \u200b\u200bfrom the words of logistically responsible individuals or according to accounting, without checking their actual availability.
3.18. Commodity and material values \u200b\u200barriving during inventory are made by substantially responsible persons in the presence of members of the inventory commission and come on the registry or inventory after inventory.
These commodity and material values \u200b\u200bare recorded in a separate inventory under the name "Commodity and material values \u200b\u200breceived during inventory." In addition, the date of receipt, the name of the supplier, the date and number of the arrival document, the name of the goods, the number, price and amount are indicated. At the same time, at the receipt document, signed by the Chairman of the Inventory Commission (or on his instructions of the commission member), a "after inventory" is made with reference to the Date of the Options in which these values \u200b\u200bare recorded.
3.19. With a long-term inventory in exceptional cases and only with the written permission of the head and chief accountant of the Organization in the inventory process, commodity values \u200b\u200bmay be discussed by material and responsible persons in the presence of members of the inventory commission.
These values \u200b\u200bare recorded in a separate inventory under the name "Commodity and material values \u200b\u200breleased during inventory". It is drawn up invested by analogy with documents for received commodity and material values \u200b\u200bduring inventory. In the expenditure documents, a mark is made signed by the Chairman of the Inventory Commission or to order a member of the Commission.
3.20. Inventory of commodity values \u200b\u200bshipped, not paid on time by buyers located in warehouses of other organizations, is to verify the validity of listed amounts on the relevant accounting accounts.
On accounts for consideration of inventory and material values \u200b\u200bthat are not at the time of inventory in the account of logistically responsible persons (on the way, goods shipped, etc.) can only be the amounts confirmed by properly decorated documents: according to the distribution documents of suppliers or others. by their replacement documents, according to the documents charged by the buyers (payment orders, bills, etc.), on overdue payments, with a mandatory confirmation of the Bank's institution; According to the warehouses of third-party organizations - the preserved receipts, reissued on the date close to the date of the inventory.
Previously, the reconciliation of these accounts with other corresponding accounts must be performed. For example, the "Goods shipped" account should be installed, whether the amount is not listed on this account, the payment of which for some reason is reflected in other accounts ("Calculations with different debtors and creditors", etc.) or amounts for materials and goods, Actually paid and received, but listed on the road.
3.21. Finds are compiled separately on commodity and material values, which are shipped, not paid on time by buyers and in warehouses of other organizations.
In escapes on commodity and material values, on the way, for each individual shipment, the following data are given: Name, quantity and cost, shipping date, as well as a list and numbers of documents, on the basis of which these values \u200b\u200bare taken into account on accounting accounts.
3.22. In escapes on commodity and material values, shipped and not paid on time by buyers, for each individual shipment, the name of the buyer, the name of commodity-material values, the amount, shipping date, the date of statement and the number of the settlement document are given.
3.23. Commodity and material values \u200b\u200bstored in warehouses of other organizations are recorded in OPI on the basis of documents confirming the delivery of these values \u200b\u200bfor responsible storage. In described on these values, their name, quantity, variety, cost (according to accounting data) are indicated, the delivery date for storage, storage, rooms, and dates of documents.
3.24. In escapes on commodity and material values \u200b\u200btransferred to the processing of another organization, the name of the processing organization, the name of values, the number, the actual value according to the accounting data, the date of the transfer of valuables in the processing, numbers and dates of documents are indicated.
3.25. Low-value and helpful items in operation are inventory on places of their location and material and responsible persons on which they are stored.
Inventory is carried out by examining each item. Inventory, low-value and helpful items are closed by name in accordance with the nomenclature adopted in accounting.
When inventory of low-value and spending items issued in individual use of employees, the preparation of group inventory describes with an indication of those responsible for these items of persons on which personal cards are open, with partitioning them in Otia.
Overalls and table linen, sent to washing and repairs, should be recorded in an inventory inventory on the basis of loan-losses or receipts of organizations carrying out these services.
Low-value and helpful items that have come into disrepair and not written off, inventory inventory are not included, but is drawn up with an act with an indication of the operating time, reasons for dissenting, the possibility of using these items on economic purposes.
3.26. Tara is submitted in Obia by type, intended purpose and a qualitative state (new, used, requiring repair, etc.).
At the container who came into disrepair, the inventory commission includes an act to write-off indicating the causes of damage.
Inventory of unfinished production
and expenses of future periods
3.27. When inventory of work in progress in organizations engaged in industrial production, it is necessary:
determine the actual presence of nestings (parts, assemblies, units) and unfinished manufacturing and assembly of products in production;
determine the actual completeness of incomplete production (nearests);
to identify the rest of the unfinished production by canceled orders, as well as on orders, the execution of which is suspended.
3.28. Depending on the specifics and features of production before the start of the inventory, it is necessary to pass on the warehouses all unnecessary workshops materials, purchased parts and semi-finished products, as well as all parts, nodes and aggregates, the processing of which at this stage is completed.
3.29. Checking the backs of unfinished production (parts, nodes, aggregates) is made by actual counting, weighing, migrating.
Finds are compiled separately for each separate structural unit (workshop, site, separation) with the name of the nearests, stage or the degree of their readiness, quantity or volume, and on construction and installation work - indicating the scope of work: on unfinished objects, their queues, launching Complexes, constructive elements and types of work, calculations for which are carried out after their complete end.
3.30. Raw materials, materials and purchased semi-finished products that are at work places that have not been processed are not included in the inventive production, and are inventory and recorded in separate colors.
Restored parts in the inventive production inventory are not included, and separate inventories are compiled.
3.31. According to incomplete production of a non-uniform mass or a mixture of raw materials (in the respective industries), two quantitative indicators are presented in the accurate conduction vendors: the amount of this mass or mixture and the amount of raw materials or materials (by separate names) included in it structure. The amount of raw materials or materials is determined by technical calculations in the manner prescribed by industry instructions on planning, accounting and calculating the cost of production (works, services).
3.32. According to unfinished capital construction, the name of the object and the amount of work performed on this object is indicated, for each individual type of work, constructive elements, equipment, etc.
This is checked:
a) whether equipment transmitted to installation, but actually not started as part of the unfinished capital construction;
b) the state of canned and temporarily discontinued objects.
For these objects, in particular, it is necessary to identify the causes and the basis for their conservation.
3.33. On the completed construction, objects actually put into operation in whole or in part, acceptance and commissioning of which are not executed by appropriate documents, special inventories are compiled. Separate inventories are also compiled for finished, but for some reason the objects not commissioned. In favorites, it is necessary to specify the reasons for the delay in the commissioning of the specified objects.
3.34. Objects are discontinued, as well as in design and survey work on unforgettable construction, inventories are drawn up in which data on the nature of the work performed and their value indicating the reasons for the cessation of construction. For this, appropriate technical documentation should be used (drawings, estimates, estimate and financial calculations), acts of delivery, steps, journals of accounting work performed at construction facilities and other documentation.
3.35. The inventory commission on documents establishes the amount to be reflected in the account of the expenditure of future periods and assigning the costs of production and circulation (either to relevant sources of means of the organization) during the documented period in accordance with the calculation and accounting policies developed in the organization.
Inventory of animals and young animals
3.36. An adult productive and working cattle is entered in the inventory in which the animal number (tag, brand), animal nickname, year of birth, breed, fatness, live weight (weight) of the animal (except horses, camels, mules, deer, for which mass (weight) is not indicated) and the initial cost. The breed is indicated on the basis of livestock bonitization data.
Cattle, worker cattle, pigs (uterus and boars) and particularly valuable cases of sheep and other animals (tribal kernel) are included in OTICI individually. Other animals of the main herd, taken into account by the group order, are included in the inventory in the age and sexual groups, indicating the number of heads and the living mass (weight) for each group.
3.37. Young cattle, tribal horses and working livestock turns on in stock individually with an indication of inventory numbers, nicknames, gender, suit, breed, etc.
Animals on fattening, young pigs, sheep and goats, bird and other types of animals, taken into account in group order, are included in Obia according to the nomenclature adopted in accounting registers indicating the number of heads and live weight (weight) for each group.
3.38. Ops are compiled by animal species separately for farms, shops, departments, brigades in the context of accounting groups and materially responsible persons.
Inventory of funds, monetary documents
and blanks of strict reporting documents
3.39. The inventory of the cash register is carried out in accordance with the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 N 40 and reported by the Bank of Russia from October 4, 1993 No. 18.
3.40. When calculating the actual availability of monetary signs and other values \u200b\u200bat the checkout, cash money, securities and monetary documents (postage stamps, state duty brands, bills of exchange stamps, vouchers in the holiday homes and sanatoriums, and other flights).
3.41. Checking the actual presence of shaders of securities and other forms of strict reporting documents is made by type of forms (for example, by shares: nominal and bearer, privileged and ordinary), taking into account the initial and final numbers of certain forms, as well as for each place of storage and Materially responsible persons.
3.42. Inventory of funds on the way is carried out by reconciling the amounts of accounting accounts with the data of the receipts of the Institution of the Bank, the post office, copies of the accompanying statements for the revenue of the bank collectors, etc.
3.43. Inventory of cash in banks on the calculated (current), currency and special accounts is made by reconciling the balances of the amounts listed on the appropriate accounts, according to the accounting department of the organization, with these bank statements.
Inventory calculations
3.44. Inventory of settlements with banks and other loan offices on loans, with budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors is to verify the validity of the amounts on accounting accounts.
3.45. The scan must be subject to "Calculations with suppliers and contractors" by goods paid, but being on the road, and calculations with non-change suppliers. It is verified by documents in coordination with the corresponding accounts.
3.46. By debt, employees of the organization identify unpaid amounts of wages to be transferred to the depository account, as well as the sums and causes of overpayment to employees.
3.47. When inventory of accountable amounts, reports of accountable persons were checked on issued advances, taking into account their targeted use, as well as the sums of advanced advances for each accountable person (the date of issue, purpose).
3.48. The inventory commission by documentary check should also establish:
a) the correctness of settlements with banks, financial, tax authorities, extrabudgetary funds, other organizations, as well as with the structural divisions of the organization allocated for individual balances;
b) the correctness and validity of the amount of arrears listened in accounting and the embezzlement;
c) the correctness and validity of the amount of receivables, payables and deposent debt, including the amount of receivables and payables, for which the limitation period has expired.
Inventory of reserves of upcoming expenses and payments,
estimated reserves
3.49. When inventory of reserves of upcoming expenses and payments, the correctness and validity of the reserves created in the organization are checked: to the upcoming payment for holidays to employees; for the payment of annual remuneration for long service, on the payment of remuneration on the results of the organization's work for the year; costs of repair of fixed assets; production costs on preparatory work due to the seasonal nature of production; The upcoming costs of repair of rental objects and other goals stipulated by the legislation of the Russian Federation, regulatory acts of the Ministry of Finance of the Russian Federation and the sectoral features of the cost of the costs included in the cost of production (works, services) approved in the prescribed manner.
3.50. The reserve for the upcoming payment provided by the legislation of the next (annual) and additional holidays to employees, reflected in the annual balance sheet, should be clarified, based on the number of days of unused vacation, the average daily amount of expenses for workers' fees (taking into account the established methodology for calculating the average earnings), and mandatory Considering to the Social Insurance Fund of the Russian Federation, the Pension Fund of the Russian Federation, the State Employment Fund of the Russian Federation and for Medical Insurance.
3.51. Reserves, created for the payment of annual remuneration for long service and, according to the year of work for the year, are specified in the order similar to the reserve for the upcoming payment of holidays to employees. In the balance sheet as of January 1, after the reporting year, data on the reserve for the payment of annual remuneration for long service may not be if this payment is made before the expiration of the reporting year.
In case of exceeding the actual accrued reserve over the amount confirmed by the calculation inventory in December, the reporting year is carried out, the costs of production and circulation costs are made, and in the case of nonsense, an additional entry is made to include additional deductions in the costs of production and circulation.
3.52. When an inventory of the reserve for the repair of fixed assets (including leased objects) should be borne in mind that excessive reserved amounts at the end of the year are reversed.
In cases stipulated by the sectoral features of the cost of the costs included in the cost of production (works, services), when the end of the repair work on objects with a long period of production occurs in the following reporting year, the balance of reserves for the repair of fixed assets is not reversed. At the end of the repair, the accrued amount of the reserve refers to the financial results of the reporting period.
3.53. In cases where in the organization with a seasonal nature of production, the amount of production costs of production and management included in the actual cost of issued products on the norms established in the organization exceeds the actual costs formed the difference is reserved as upcoming costs. The Inventory Commission checks the validity of the calculation and, if necessary, it may offer to adjust the costs. The balance at the end of the year on this reserve should not be.
3.54. An inventory of the reserve of dubious debts created by the organization that applies the method of determining revenue from sales of products (works, services) as goods shipped (execution of work, services) and presenting the buyer (customer) of settlement documents is to check the validity of the amounts that are not redeemed in Dates established by treaties and are not provided with relevant guarantees.
3.55. In the formation of other reserves permitted in the prescribed manner to cover any other estimated expenses and losses, the inventory commission checks the correctness of their calculation and reasonableness at the end of the reporting year.
The correctness and reasonableness of the amounts reflected in the accounts of accounting needs periodic verification. Such an inspection is carried out through the inventory of financial obligations. During such an inventory, the calculations of the organization with other persons, debt on the shortcomings, receivables and payables are checked. Consider the procedure for such an inspection.
The need for inventory
According to the Ministry of Finance of the Russian Federation, the organization's inventory and financial obligations should be carried out once a year. Period for checking - from January 1 to December 31.
The need to carry out such a check should, among other things, from paragraph 74 of the provisions of July 29, 1998 No. 34N, according to which in accounting should not be inconsistent (unresolved) with counterparties of the organization of sums and discrepancies in the calculations. Check is carried out before drawing up the annual report.
In addition, legislation provides for a number of cases in which an inventory is also necessary.
Mandatory inventory
Cases under which the inventory must (in addition to the above inventory of financial obligations) are provided for in paragraph 27 of the above. Here they are:
- transfer of property for rent;
- operations against GUP or MUP;
- change of financially responsible persons;
- damage, loss of property, the emergence of the consequences of emergencies;
- reorganization or liquidation of a legal entity.
Conducting inventory of financial obligations of the organization
The test check includes:
- inventory of settlements with credit institutions;
- checking the calculations with the budget;
- checking the status of calculations with counterparties (by buyers, suppliers);
- an inventory of calculations on advance reports;
- inventory of settlements with employees for salaries and other payments;
- full inventory of the financial obligations of the organization in relation to all debtors and creditors.
Checking the identity of calculation data (in other words - reconciliation of calculations) is carried out in relation to each of these subjects apart.
When carrying out an inventory, it should be guided by the provisions of the methodological recommendations of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49.
Procedure for the inventory of property and financial obligations
The inventory must provide the relevant Commission that acts on an ongoing basis.
The appointment of members of the Commission is made by the head of the organization, for which a special order is published (order).
Inventory, in particular, debit balances on accounts 60, 62, 68, 69, 71, 73, 75, 76, as well as loan residues on accounts 60, 62, 66, 67, 68, 69, 71, 68, 69, 71, 71, 73 75, 76.
In order to carry out the inventory, the organization, incl., Requests reconciliation with counterparties.
The results of the inventory of calculations and financial obligations are reflected in the appropriate act.
There is a unified form of Act No. Inv-17. However, the head of the Organization has the right to approve the independent form of such an act.
Record with tax authorities is carried out by drawing up an act in form 1160070.
Compilation of these documents should be preceded by a certificate of inventory of property and financial obligations of the organization. This certificate is the basis for compiling the above inventory acts.
Under the inventory of financial obligations means confirmation of analytical residues on the following accounts:
calculations with suppliers and contractors,
calculations with buyers and customers,
calculations with credit and financial organizations
calculations with other debtors and creditors.
Inventory of financial obligations is carried out by reconciliation of mutual settlements with all counterparties, that is, comparison of data on debt to the current date in the accounting of the same and second organization. At the same time, the act of reconciliation of mutual settlers behind the signatures of managers and the main accountants of both organizations is recorded where the amount of debt is recorded. In the case of disagreements for this amount, the ACT is compiled in a more detailed form, where all operations on the emergence, repayment and change of the amount of debt are reflected. This data is checked by taking into account each Party - for the period from the date of the previous reconciliation of mutual settlers. This is an error in accounting one of the counterparties, the error is corrected and the act of reconciliation is signed in the settlement form.
The task of inventory is the definition of the real state of calculations and the detection of debt, not real for recovery, in order to take measures to recover the debt from the debtors or to write off it from accounting.
1. Each type of inventorized calculation is sequentially analyzed:
Calculations on loans and borrowings (Balance account 66 "Calculations for short-term loans and loans", Balance account 67 "Calculations on long-term loans and loans")
Credits issued by organizations and other credit institutions for each credit institution and a loan agreement are checked.
The legality of their accounting is checked in the composition of short-term (with a maturity of not more than 12 months) or long-term (with a maturity of more than 12 months) obligations in accordance with the Treaty.
Loans attracted by issuing and placement of bonds are taken into account apart.
Loans and loans not paid on time are taken into account apart.
Accounting for calculations with credit institutions, lender and bills in the framework of the group of interrelated organizations, the activities of which consistent with the consolidated accounting reporting are compiled.
The correctness and timeliness of accruals to pay interest due to loans received and loans is checked.
Accrued interest amounts are taken into account separately;
Calculations for taxes and fees (Balance account 68)
The compliance of the amounts reflected in the respective subsecuts, tax returns for each type of tax is checked.
Checked the timeliness of calculations with the budget on the calculated taxes.
Check acts reconciliation with budget for taxes.
Debt is revealed before the budget and date of its education;
Social Insurance Calculations (Balance Account 69)
The compliance of the amounts reflected on the respective subaccounts, tax returns for each type of insurance (social insurance, pension provision and compulsory medical insurance) is checked.
The timeliness of settlements with the budget and the Pension Fund for Insurance Contributions is checked.
Check acts of reconciliation with budget and pension fund.
Defective debt to the budget and the pension fund and the date of its education;
Calculations with buyers and customers (Balance account 62)
Analytics is conducted in context of debt for the goods (works, services) and advances received for each buyer (customer).
Analytical accounting data for the goods (works, services) should ensure the possibility of obtaining the necessary information:
On customers and customers on settlement documents, the payment time of which did not come;
By buyers and customers for not paid within the period of settlement documents;
On promissory notes, the transfer of funds for which they did not come;
On promissory notes, discounted (taken into account) in banks;
On bills, funds for which were not accepted on time;
By buyers and customers as part of a group of interrelated organizations, the activities of which consistent with the consolidated accounting reporting.
Check acts of reconciliation with buyers and customers. Acts must be signed by both parties. The amounts reflected in the act are checked with accounting data.
Debt confirmed by debtors;
Debt not confirmed by debtors;
The validity of the write-off of hopeless debt is checked. Debt is written off in the presence of a written justification and order of the manager. Write-off of hopeless debt possible:
After the expiration of the limitation period. The limitation period is 3 years since the arrears;
With the insolvency of the debtor. The amounts of debt width are compared with the amounts reflected in the off-balance account 007 "written off at the loss of insolvent debtors" (debt is taken into account for the balance for five years from the moment of write-off for observing the possibility of its recovery in the event of a change in the property position of debtors).
Inventory data are recorded in an inventory for each buyer (customer).
Calculations with suppliers and contractors (Balance account 60)
Analytics is conducted in context of debt for delivered goods (works, services) and advances issued for each supplier (contractor).
Analytical accounting data should provide the ability to obtain the necessary data on settlements with suppliers (contractors):
For the received commodity and material values \u200b\u200badopted by the work performed and the services consumed, including the provision of electricity, gas, steam, water, etc.;
On the delivery or processing of material values, the calculated documents for which are acceptable and shall be paid through the bank;
For commodity and material values, work and services to which the estimated documents from suppliers or contractors have not been received (so-called non-modulated supplies);
In excessive commodity values \u200b\u200bidentified during their acceptance;
For the services received on the transportation, including calculations for non-defense and passage of tariff (freight), as well as for all types of communication services, etc.
The reasonableness of reflection of debt on the advance payment issued (in accordance with the terms of the contract and payment documents) is checked).
Check acts of reconciliation with suppliers and contractors. Acts must be signed by both parties. The amounts reflected in the act are checked with accounting data.
Based on the analytical accounting and acts of verification revealed:
Debt confirmed by creditors;
Debt not confirmed by creditors;
Debt with an expired limitation period.
The validity of the write-off of payables is checked. Debt is written off in the presence of a written justification and order of the manager.
Inventory data are recorded in an inventory for each supplier and contractor;
Calculations with accountable persons (Balance account 71)
Analytical accounting is carried out for each amount issued under the report.
Accountable amounts are detected, not returned by employees on time. Enterprises issue cash under the report in size and on the deadlines determined by the heads of enterprises. Persons who have received cash under the report are obliged no later than 3 business days after the expiration of the term they are issued, or from the date of returning them from a business trip, to present a report on the company's accounting department and make a final settlement on them.
Checked the legitimacy of cash issuance under the report. The circle of persons with the right to receive funds in the scope is established by the order of the head.
Checked compliance with the procedure for issuing cash under the report:
the issuance of cash under the report is made under the condition of a complete report of a specific accountable person on the advancement previously issued to Him;
the transfer of cash issued under the report by one person to another person is prohibited;
Calculations with wage personnel (Balance account 70)
Analytical accounting is carried out for each employee of the organization.
This calculated (emission payment) statement with accounting registers are compared.
Unpaid salary amounts to be transferred to the depository account.
The sums and causes of overpayment of employees are identified;
Calculations with staff for other operations (Balance account 73)
Analytical accounting is carried out for each type of calculation (calculations for loans provided, calculations for the reimbursement of material damage, etc.).
The validity of settlements with employees is checked (loan, commodity loan agreements, acts on establishing the fact of embezzlement, lack of defense, marriage, orders);
Calculations with different debtors and creditors (Balance account 76)
Analytical accounting data should provide the possibility of obtaining the necessary information for each debtor and creditor on settlements:
On property insurance;
Personal insurance;
On insurance of entrepreneurial risks and civil liability;
On claims;
In terms of the amounts carried out from the remuneration of employees of the organization in favor of other organizations and individuals on the basis of executive documents or court decisions;
Under lease agreements, orders, commissions, cessia, etc.
Accounting for calculations with different debtors and creditors within the Group of Interrelated Organizations, the activities of which consistent accounting reporting are drawn up, is proposed separately.
Check acts of reconciliation with debtors and creditors. Acts must be signed by both parties. The amounts reflected in the act are checked with accounting data;
Outdoor Economic Calculations (Balance Account 79)
Analytical accounting is conducted on each branch, representation, separation or other separate division of the organization allocated for a separate balance sheet, and calculations on the trust management agreements - for each contract.
Calculations are checked on dedicated property, by mutual leave of material values, selling products, works, services, on the transfer of expenses for general government activities, on wages to employees of divisions, etc.
2. Inventory data are recorded in the annex to form No. Invu-17 "Help to the act of inventory of settlements with buyers, suppliers and other debtors and creditors." The certificate is compiled in the context of synthetic accounts accounts.
3. Based on the reference, the form No. Invu-17 is filled. The act is drawn up in two copies and is signed by the responsible persons inventory commission. One copy of the act is transferred to the accounting department, the second remains in the Commission.
Shortage and loss of value damage (balance account 94)
1. The reasonableness of the occurrence of shortages and losses from the damage of values \u200b\u200bis checked (acts on establishing the fact of theft, the acts of detection of deficiency).
The shortage and losses from the damage of material and other values \u200b\u200b(including cash) may arise in the process of their preparation, storage and sale.
2. It is checked correctly for the formation of the accounting value of losses and shortages:
On the missing or completely spoiled inventive material values \u200b\u200b- their actual cost, taking into account the reduced value added tax;
On the missing or completely spoiled fixed assets - their residual value (initial cost less the amount of accrued depreciation), taking into account the reduced value added tax;
According to partially spoiled material values \u200b\u200b- the amount of determined losses, taking into account the reduced value added tax, etc.
3. The validity of the debenture of the shortage and damage is checked:
On the cost of production (within the limits of natural loss);
On the guilty person (above the norms of natural loss and in accordance with Articles 246-248 of the Labor Code of the Russian Federation);
On other incomes and expenses (in the absence of specific perpetrators, as well as shortage of commodity and material values, in the recovery of which the court refused due to the unreasonably lawsuit);
At the loss of the reporting year as non-compatible losses from natural disasters (by loss of values \u200b\u200bresulting from natural disasters).
Target financing (Balance account 86)
1. Considation of funds for the purpose provided for by target programs and cost estimates.
Target financing is the financing of targeted programs through revenues from other organizations and persons, allocations from the budget and other sources.
Analytical accounting data should ensure the possibility of obtaining the necessary information on the purpose of the targets and in the context of the sources of entering them.
2. The availability of documents is checked (reports on the use of funds with attached primary documents) confirming the target use of budget funds, i.e. The costs made with the relevant economic item of budgetary expenditures are compared.
3. The sums of excess expenditures are detected according to the relevant budget financing articles.
The availability of documents confirming the feasibility and the legitimacy of expenses over the approved estimates are checked.
4. Inventory inventories are filled in context of sources of financing.
Income of future periods (Balance account 98)
1. The legality of the assignment of the received income to the income of future periods is checked.
For income of future periods include:
Revenues received in the account of future periods (rental revenues, subscription fees, revenue from passenger transport over monthly and quarterly tickets, etc.);
The cost of assets obtained free of charge;
The upcoming admission of debt on the shortcomings identified in the reporting period over the past years and a recognized guilty person or awarded court;
The difference between the amount to be recovered from the perpetrators of the missing material and other values \u200b\u200band their accounting costs.
2. The correctness of the formation of estimation of the income of future periods is checked. When taking into account the income of future periods, their assessment is made in the following order:
Revenues received in the account of future periods are taken to account in the amount of actually received payment (in accordance with the Treaty);
The cost of assets obtained free of charge is estimated at market value at the date of charge;
Debt on the shortcomings of past years, identified in the reporting year, are taken to account for the market value at the date of recognition of the shortage of the culprit or on the date of the court of an appropriate decision;
The amount of difference in assessing the shortage of shortage of the guilty persons is defined as the difference between the market value of missing values \u200b\u200band their accounting value.
3. When inventory pursued at the end of the year, the validity of the presence of residues listed on the following subsecuts is checked:
Subaccount "Revenues received at the expense of future periods" should be reflected only revenues related to the next reporting year;
Subaccount "gratuitous arrivals" - the market value of free property in a part relating to the under-parameter value (according to the amortized property), or the market value of the MPZ, not written off on the accounting costs of production;
Subaccount "The upcoming debt arrival on the shortcomings revealed over the past years" and subaccount "The difference between the amount to be recovered from the perpetrators and the book value for the shortages of values" is the market value of the property or the difference in its assessment relating to the outstanding part of the deficing debt .
4. The correctness of the write-off of the amounts taken into account on the score for free of money received is checked. Changing the amounts are made in correspondence with the account 91.2 "Other expenses" in the following order:
According to the fundamental funds received - as depreciation is accrued;
According to other gratuitous material values, as they write off on production (selling costs).
Accounting for calculations with the budget.
In the Russian Federation, all taxes are divided into 3 groups:
1) federal taxes;
2) regional taxes;
3) Local taxes.
The federal includes:
a) value added tax;
b) excise taxes on separate groups and types of goods;
c) tax on the profit of organizations;
d) income tax of individuals, etc.
Regional taxes include:
a) property tax of organizations;
b) a tax on gambling business;
c) board transport tax.
Local include:
a) property tax of individuals;
b) land tax
To account for settlements with financial authorities for payments to the budget, 68 "Calculations for taxes and fees" is provided
With journal-order form, synthetic and analytical accounting is combined in the Ordere No. 8.
Value Added Tax is an election form to the budget of the cost of the cost, which is created at all stages of the production process of goods, works and services and is introduced into the budget as they are implemented.
The property tax of organizations is calculated from the value of the property located on its balance and representing a combination of basic, working capital and financial assets.
The payment of the tax is made in quarterly calculations within the five-day period from the day established to submit an accounting report for the quarter, and on annual calculations - in ten-day deadlines.
Excise taxes are indirect taxes included in the price of goods and paid by the buyer. Taxation of excisable goods and excisable mineral raw materials is carried out according to the territory of the Russian Federation to tax rates (the amount of excise taxes is determined by the payers independently on the volume of goods and established rates.
The income tax is in the budget of the gross profits in the budget, without value-added tax and excise taxes, 24% installed for the payer.
Payers land tax They are enterprises, associations, organizations and institutions regardless of their organizational and legal forms and forms of ownership, as well as citizens of the Russian Federation, foreign citizens and stateless persons who are provided with land in property, possession or use.
The accrued land taxes are included in the costs of production and circulation of organizations. At the same time compiled an accounting record:
Accounting for insurance contributions to state extrabudgetary funds:
Pension Fund of the Russian Federation;
Social Insurance Fund of the Russian Federation;
mandatory Medical Insurance Funds.
The deductions to state extrabudgetary funds of the Russian Federation are differentiated depending on:
· Organizational and legal basis for the taxpayer;
· Tax base of each individual employee with a growing result from the beginning of the year.
Dependents are made monthly, i.e. Simultaneously with the accrual of wages, there are deductions to the specified funds of Russia in the relevant interest on the amount of accrued wages.
To account for settlements for a single social tax in terms of accounting accounts, 69 "Calculations for Social Insurance and Provision" is provided.
Inventory of cash and settlements with debtors and creditors.
Every year should hold inventory receivables and payables. Inventory of settlements with debtors and creditors is to verify the validity of the amounts listed on accounting accounts. At the same time, during the inventory of calculations, the amounts of receivables and payables are revealed, for which the statutes of limitations have expired.
The Regulation on accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34N, indicated that the amount of receivables and payables on the expiration of the limitation period (three years) are debited on the financial results of the Organization.
Similar information.
One of the acute problems facing the authorities of all levels remains led by the budgets of the constituent entities of the Russian Federation and municipalities. In recent years, the debt burden on the consolidated budgets of subjects has increased significantly and, according to the Accounts Chamber as of April 1, 2016, was 2.4 trillion. rubles.
Taking into account the significance of this problem, the Federation Council in the preparation of the federal budget for 2016 was given recommendations to the Government of the Russian Federation, providing for the possibility of annual financial assistance to regions
On the replacement of commercial loans to less burdensome budget loans. The government supported us on this issue, and in 2016, appropriations in the amount of 310 billion rubles are provided to these goals in the federal budget.
However, budget lending does not eliminate the root cause of the current situation: imbalance between consumables and income sources. Therefore, senators in 2015 were proposed to conduct a difficult, but the necessary work on the inventory of expenditure obligations at all levels of government, which found support from the Government of the Russian Federation.
The current situation is largely related to the decisions and changes in the legislation, which were made in the last 11 years, and led to an increase in the number of powers of the regions on joint management issues from 46 to 105, and delegated authority from the federal level - from 11 to 117. At the same time It is not always the transfer of expenditure obligations was accompanied by the transfer of income sources, which, in turn, caused an imbalance and the emergence of "non-financial mandates" and "underfinanted mandates" in the constituent entities and municipalities.
This is the main purpose of the work being carried out - the analysis of the established expenditure obligations and their valuation.
At the end of 2015, at the site of the Government of the Russian Federation, a meeting was held, based on the results of which the chairman of the Government of the Russian Federation decided to conduct an inventory of expenditure obligations of regions and municipalities, including transferred to the implementation of the authorities of another level of the budget system.
Inventory work will consist of three main stages.
At the first stage, it is assumed to draw up a list of expenditure obligations based on regulatory legal acts on the one hand and on the basis of data provided by the subjects, on actually implemented by the authorities, on the other.
At the second stage, there is a classification of expenditure obligations under the levels of government, which they are enshrined in the levels of the budget system, of which their actual financing is made.
Finally, at the third stage of work, in accordance with the standards and standards, the cost of each obligation will be considered.
Due to the need to increase transparency and actualization of expenditure obligations, when amendments to regulatory legal acts, the registry is proposed to carry out a register on the site of the information system of the Ministry of Finance of the Electronic Budget, in which the main managers are currently forming a budget and lead a consolidated budget painting. So that such ambitious work is not fulfilled every five to ten years, it is necessary to create conditions under which this list will be kept continuously and updated when applying for relevant changes to regulatory acts.
The Federation Council is interested in the speedy and qualitative completion of this work, since its results will be used in the formation of the expenditure part of the budgets at all levels of government. The elimination of duplication of powers will result in optimization of expenses, and the distribution analysis by the levels of the budget system will make it possible to better provide services to the population and fulfill work.
Finally, by considering the cost of consumables implemented at a particular level of power, we can return to the issue of the redistribution of income sources in favor of the constituent entities of the Russian Federation and municipalities, which will lead to a decrease in debt burden.
