Typical accounting wiring - examples of basic operations. Typical accounting wiring - examples of basic operations What's new per year for an accountant

Tax and accounting changes since 2017, approved and only planned. Insurance contributions to the FTS, electronic cash registers and hospital, new simplified limits, amendments to checks.

About tax and accounting changes since 2017, which are already known today, we will tell in the article.

Tax changes since 2017 for most companies and IP

Since 2017 insurance premiums (except for injuries) will be transmitted to FTS. The rules for the payment of insurance premiums and benefits on them were registered in the Tax Code of the Russian Federation (chapter 34). General rates of insurance premiums for 2017 will retain.

Professional risk class for injury contributions will determine differently. If the company does not confirm the main activity in the FSS, it will be assigned to her the highest class of professional risk from the OKVED codes available. And it does not matter - the company leads this activity or it is only indicated in the registry. The changes approved by the Government Decree of June 17, 2016 No. 551.

The costs of assessing the qualifications of employees can be written off.Employees and applicants will be able to undergo a special exam and get an independent assessment of their qualifications (federal law of July 3, 2016 No. 238-FZ). If the employer pays the assessment, it will be able to take into account the costs when calculating the tax on income, ESHN and simplified tax. If the event is paying for a person himself, he will be able to take advantage of the social flow of NDFL. The relevant changes to the Tax Code of the Russian Federation introduced the Federal Law of July 3, 2016 No. 251-FZ.

Classifiers.The tax code will be referred to only OKVED. You will have to look into this classifier to understand if the company has the right to benefit. Now tax norms are tied to different classifiers: privileges in the agricultural machine - to the classifier of the OKP products, and regional benefits on simplified, shift and patent - to Okun.

From January 1, 2017, the new classifier OK 013-2014 (SNA 2008) will replace the acting. So, according to all fundamental means, which will put into operation since 2017, useful use deadlines will have to be determined on new codes and depreciation groups. To simplify the transition, Rosstandart has released a table of compliance of the codes of the current and new classifiers.

KBK - 2017.will new . For the income tax of controlled foreign companies, there will be a separate code - 182 1 01 01080 01 1000 110. Organizations on the USN with the object "Revenue minus expenses" will be transferred to CBC 182 1 05 01021 01 0000 110 and advance payments, and annual tax and minimum tax (1% of revenue).

Rules for contracts in US. Also appear directly in the Code. So far, many situations with such treaties are clarified in the letters of the Ministry of Finance and FTS. For example, the advancement is not necessary to recalculate at the shipping date (letter of the Federal Tax Service of Russia dated July 21, 2015 No. EF-4-3 / 12813).

Property taxit will not have to pay for movable property obtained in reorganization, liquidation and from interdependent persons, if such objects were recorded by previous owners not earlier than 2013. The appropriate bill (No. 912150-6) is in the State Duma since last year.

Social deduction for children Can increase from 50 to 100 thousand rubles. The draft law No. 1106041-6 with such amendments entered the State Duma on June 22.

New Invoice Requisites - The Identification Code of the State Contract - from April 2017 will complement the existing form. The Ministry of Finance reported on May 30 on the website regulation.gov.ru.

Changes since 2017 on reporting

RSV-1 and 4-FSS will cancel. A single calculation of insurance premiums that will combine data from canceled forms will develop and approve the FTS. This report will be quarterly. The Pension Fund of the Company will give monthly information about employees and annual personal reporting. In FSS - calculation of contributions for injuries.

Declaration of income tax For 2016, it will be necessary to pass on an updated form. It will be possible to take into account all the changes in the Tax Code since the beginning of 2015: the introduction of a trading collection, the possibility of self-adjusting the tax base for non-market transactions with interdependent persons, a change in the NDFL rack by dividends, etc.

Declaration on UTII The tax service plans to change by December 2016. All because since 2017, entrepreneurs on UNVD with hired employees will be able to reduce the tax on fixed insurance premiums, which pay for themselves. Now these IPs are entitled to reduce tax only for contributions for employees.

Mandatory audit of annual accounting reporting From January 1, 2017, developers will conduct developers who attract the money of participants in equity construction (Art. 18 of the Federal Law of December 30, 2004 No. 214-FZ). Previously, the law demanded from the developer to submit to any appeal to the audience to reporting for the last year (informational information from July 13, 2016 No. IS-Audit-5).

Tax changes on specialists since 2017

Limits of USN. Companies will be able to apply simplified if the revenue for the first 9 months of the previous year did not exceed 90 million rubles. Revenue limit that allows you to remain on simplified, up to 120 million rubles. For comparison: the company and IP were able to apply a special service in 2016, the revenues of which for the first 9 months of 2015 no more than 51,615 million rubles. And the limit income of the simplist in 2016 - 79.74 million rubles. Until 2021, both limit - 90 million rubles. and 120 million rubles - index will not be.

The limit of fixed assets allowing companies to switch to simplified will continue at the level of 100 million rubles. However, for individual taxpayers and activities, the regions will be able to increase the limit to 150 million rubles.

Companies on the simplist with the object "Revenues minus expenses" will be able to charge the costs of exams for employees according to Prof.Tandard (Federal Law of July 3, 2016 No. 251-FZ).

Fixed insurance premiums IP.Entrepreneurs with hired personnel on UNVD will reduce the tax on insurance premiums and for themselves, and for employees (federal law of June 2, 2016 No. 178-ФЗ). Contribution to contributions can be within 50 percent. Now IP employers reduce UTIIs only for contributions for employees, and fixed contributions take into account only SIP-single.

Pension contributions from income exceeding 300,000 rubles will be referred to as fixed contributions. As a result, IP on the simplified "revenues" and in a shift will be able to claim such contributions as a tax deduction. Until 2017, the legitimacy of such a deduction was controversial.

Payment of the Eskhn. More companies and IP will be able to go to the payment of the ESKN (Federal Law of June 23, 2016 No. 216-FZ). ENVD will apply agricultural producers and - companies and entrepreneurs who produce agricultural products. Since 2017, this list includes those who provide services for agricultural producers. Services should relate to supporting activities in the field of agricultural crops and post-harvest processing of agricultural products (according to OKVED).

Changes since 2017 ...

... on FSS benefits

Since 2017, electronic hospitals will appear, which social resources will pay directly to citizens. The electronic hospital doctor will not give up on hand, and will be placed in the FSS information system. Now the pilot project is already being worked out in Moscow, Novosibirsk, Belgorod and Astrakhan regions.

The amount of compensation to the families of the victims in production can increase from 1 to 2 million rubles. The new order will affect accidents that came from January 1, 2017.

... on checks

From January 1, 2017, companies will be given explanations on VAT only in electronic form through the operator. The format will approve the FTS (paragraph 3 of Art. 88 of the Tax Code of the Russian Federation). This applies to those who are obliged to report on VAT via the Internet. If the tax authorities asked to explain discrepancies in the reporting, and the company did not send an answer within five working days, since 2017 she faces a fine - 5000 rubles. For a re-violation during the calendar year - 20,000 rubles. Instead of explanations, the company will be able to give a clarified. Then the fine will not (paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation).

The insurance premiums in the FNS will distribute the mandatory pre-trial procedure for solving tax disputes. It will be necessary to appeal against insurance premium solutions first in the higher authority - regional tax administration (UFNS of Russia), and only then in court.

... on cash registers

Since 2017, all organizations and entrepreneurs will gradually move to online cash regulations. Since February, companies that have ended the ECLZ at the checkout, will not be able to change it anymore and will have to buy an electronic CCT. And in July 2017 - all the others, even if the period of ECLZ will not end by that time. Since July 2018, those who now do not apply CCT will also join the new system. For example, companies that provide services and entrepreneurs on the patent.

The new law will increase fines for cash violations from July 15, 2016. The amount of sanctions will depend on the size of the revenue that has passed outside the box office. The limitation period of attraction to responsibility for cash violations will grow from 2 months to one year.

... by personnel

Personnel records of microenterprises will be easily. The government will develop a typical employment contract, where it will be possible to indicate the conditions that are now installed in local regulations (the rules of the internal labor regulation, the provision on labor, bonus, certification, etc.). Accordingly, the local acts do not have to execute. But if the status of microenterprises is lost, local acts will have to restore for a four-month period. The foundation - Articles 309.1 and 309.2 of the Labor Code of the Russian Federation (introduced by the Federal Law of July 3, 2016 No. 348-FZ).

Collective agreement It may become mandatory for all employers, except for microenterprises. The corresponding compospect (No. 1085818-6) entered the State Duma at the end of May.

Vacation Lonely mother or father who brought up a child under 14 years old, many years of minor children can extend from 28 to 31 calendar days. Such amendments to Article 253.1 of the Labor Code of the Russian Federation provides for the draft law No. 1103248-6 (submitted to the State Duma on June 20).

Salary indexation Can articles mandatory. To establish its minimum size will be trilateral commissions (now they define regional minimum wages). If a fully spent monthly salary will be more than a 10-tech regional subsistence minimum, will not increase it. The relevant bill (No. 1119655-6) on June 6, the deputies submitted to the State Duma for consideration.

Information is obtained from the "Glavbuch system".

In the near future, Russian accountants should prepare for some changes that the government plans for them. The exact amount of the amendments is still unknown, but it is clear that there will be more than 10. About what changes for an accountant in 2017 Expect you can learn from this article.

5 new standards are expected. The introduction of them in accounting will begin since 2017:

• "Stocks"
• "Fixed assets"
• "Documents and Document Management"
• "Intangible assets"
• "Financial statements"

From the very first day, as new standards take effect, they can be used as desired, and already with the arrival of 2018 they will become mandatory. At the moment, it is known that the accounting will remove the limit of fixed assets, which is equal to 40 thousand rubles. New standards for accounting for "fixed assets" will be replaced with PBU 6/01.

Since 2011, the Ministry of Finance has hatched the idea of \u200b\u200brefusing the limit in this area. Instead of this standard, materiality criteria will appear. As for the property, the term of use of which is more than a year, the organization itself will decide to attribute it to fixed assets or not.

In 2019, it is planned to introduce another 6 new standards "Costs", "Rent", "Revenues", etc.

New bill plan

The greatest adjustments should be expected in terms of accounts. The thing is that the developers want to make the row encoding in the accounting statements the same with the number of the corresponding account. Then the workers of this sphere will be able to form a balance automatically according to accounting data. For example, deposits are taken into account on the 55 bills "Special accounts in banks", and in their balance sheets refer to financial statements (No. 58).

In addition, the developers intend to introduce new accounts that are not enough now. For example, for investment real estate.

The draft of the new account plan is now at the planning stage and will be implemented in 2018, and all entrepreneurs will take it closer to 2020.

Simplification of accounting in small enterprises

Since 2017, accounting in small enterprises will be easier. Namely simplify the system of keeping accounting for fixed assets, materials and other assets. Note that a number of these changes are intended to make an invigorate, namely January 1, 2016.

Fixed assets and materials for small businesses will be allowed to consider the cost of the supplier. Now the cost of the assets includes the cost of transportation costs, payment for intermediaries, contractors, etc. The new rules will allow you to write off related spending on expenses directly.

Depreciation of fixed assets from 2017 will be accrued once a year, and not every month, as it happens now. As for the expenditures on research work, the purchase of intangible assets, they will be able to write off a one-time, regardless of the period of operation.

Companies working on special services should appreciate these changes, because they have accounting and tax accounting almost in contact. As a result, there is no contradictions, and the work of the chief accountant will be much simplified.

Other predicted changes in accounting for 2017

At the beginning of the year, the magazine "Tax Accounting" is conducting a traditional survey of experts with the sole purpose: to find out what changes in 2017 accountants should pay special attention to.

Elena Rodionova, partner of the legal bureau "Olevinsky, Buyukyan and partners"

Accountants, among whom I conducted a survey, considered the news that since 2017 a single calculation of insurance premiums must be submitted to tax inspectspositive change. They will not even be afraid that reports in the funds will now be divided. Some will need to be submitted to the Federal Tax Service of the Russian Federation, the part - and will remain in the Pension Fund of the Russian Federation (reporting on personalized accounting and in the form of the SZV-M) and the FSS of Russia (contributions "on injuries").

Although the work of accountants are only added, but everyone says that today to take reconciliation from the FIU and the FSS of the Russian Federation is very difficult, but tax inspections are more operational and mobile. Let's hope that a significant increase in the work of the tax service will not affect their relationship with taxpayers.

Another positive change was touched by companies applying a simplified taxation system - increased income limit to preserve the right to simplified. Last year, this limit without taking into account the deflator coefficient was equal to 60 million rubles, and taking into account the deflatator - 79,740,000 rubles. But since the beginning of 2017, the limit is already 120 million rubles. The changes are made by Federal Law of 03.07.2016 No. 243-ФЗ "On Amendments to Parts for the first and second Tax Code of the Russian Federation in connection with the transfer of the authority to the authority to administer insurance premiums for compulsory pension, social and health insurance." At the end of the year, a federal law of 30.11.2016 No. 401-FZ was adopted "On Amendments to Parts of the First and Second Tax Code of the Russian Federation and Separate Legislative Acts of the Russian Federation", according to which, since 2018, the Limit for income simplifier will increase from 120 million to 150 million rubles. Thus, more organizations and individual entrepreneurs will be able to work on a simplified tax system and have more funds in circulation.

If we talk about negative changes, I polled the entrepreneurs and accountants of different caliber. Most often allocated changes regarding introduction Online Cass. From July 15, 2016, the law on online cash desks began to act (federal law of 07/03/2016 No. 290-FZ "On Amendments to the Federal Law" On the use of cash registers in cash settlements and (or) settlements using payment Maps "and individual legislative acts of the Russian Federation"). It obliges retailers to apply online cash registers when calculating customers. The online office law was accepted in order to make cash payments with customers more transparent and affordable for tax authorities. In connection with the adoption of the law, administrative fines are tightened related to the use of cash registers.

Entrepreneurs will be forced to carry additional costs. First, new cash registers must be connected to the Internet. Secondly, it is necessary to conclude an agreement with the operator of fiscal data, through which information on checks is transferred to the Federal Tax Service of Russia. These are additional costs about 3000 rubles per year. Thirdly, the cashier should give the buyer that check, which he will require (paper and / or electronic). Because of this, in the first time there are queues among buyers.

And most importantly - you will have to quickly decide whether to "refine" the cashier. And you can learn from the manufacturer. The cost of refinement of the cash register in each case is individual. If it is impossible to modernize the available cash desk on the technical characteristics, it will take a new one.

Vyacheslav Shinkarev, expert "Contour-Salary" company SKB contour

Experts are unanimous - the main event of 2017 refers to wages and is that the insurance premiums changed the "place of residence". In accordance with the Federal Law of 07/03/2016 No. 243 of the Federal Law, insurance premiums not only moved from a separate Federal Law No. 212 of the Federal Law No. 212 of the Federal Law back to the Tax Code of the Russian Federation, but at the same time replaced the administrator. Now contributions will be engaged in the FNS of Russia.

Such a change will not lead to something drastically new: the basic principles of calculating insurance premiums are preserved, besides, until 2010, the unified social tax (ESN), the "ancestor" of the current insurance premiums, administered precisely the Federal Tax Service of Russia.

Confidently can be said that 2017 will be difficult for everyone who is related to insurance premiums. Possible a number of problems, in particular, with the closure of debt over the past years.

The emergence of a new reporting form is guaranteed to entail some period of confusion, when the shortcomings are identified and eliminated (both the input of reporting and software that works with it). In addition, the Federal Tax Service of Russia does not have all information related to insurance premiums. Therefore, the final verdict on the correctness of the reported report can be pretty lined from the moment of delivery. Finally, the number of places where reporting is surrendered is not reduced: in FSS Russia, it is necessary to hand over injury reporting, in the FIU to continue to pass SZV-M and information about the experience of the employee. In the worst version, it is possible that the FIU wants to receive in personalized forms and information about the amounts.

Galina Sheldin, Main Consultant Audit Company GPCC

I consider the most significant and serious change in tax legislation new procedure for administrative and reporting on insurance premiums. The legislator has amended the first and second part of the Tax Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation and many federal laws regulating pension, social and medical insurance. So this innovation affects everyone. From January 1, 2017, the functions for administering insurance premiums returned to the tax authorities again (until 01.01.2010, remind, the Federal Tax Service of Russia has already controlled a single social tax). Insurance premiums now belong to tax payments, and, accordingly, the provisions of the Tax Code of the Russian Federation are applied to them. At the same time, social insurance against industrial accidents is still monitored by the FSS of Russia. The base for calculating contributions, benefits and tariffs remained the same, but the forms and deadlines for the commissioning of insurance premiums were changed. Rose requirements for Accuracy Reporting. Clause 7 of Article 431 of the Tax Code of the Russian Federation defines an absolutely new basis for recognizing the calculation of insurance premiums in unforeseen - the incomprehension of the amount of contributions to the FIU as a whole on the insured and the amount of contributions calculated for each employee.

The approach to the accrual of contributions to the daily delivery has changed: it has become similar to the accrual of NFFL. Daily will be addressed by contributions if their size exceeds 700 rubles per day when traveling in Russia and 2500 rubles per day when traveling beyond Russia.

Organizations with separate divisions, I advise you to pay attention to the change in the procedure for formulating them into account for the purpose of calculating and paying contributions. The obligation to pay contributions and report on the location of a separate division occurs if it is empowered to accrual payments in favor of individuals, which the insured is obliged to inform the tax authority within one month from the date of entry.

It is obvious that such large-scale changes in legislation will require insurers to increase labor costs. The reason is the traditional transition problems: the interdepartmental exchange of information on the reconciliation of calculations, confirmation of expenditures on benefits and the possible incommodation of the approval of new CBC. Thus, from the point of view of taxpayers, this innovation is positive to be called difficult.

Tatyana Evdokimova, expert "Kontur.Bukhgalkhery" company SKB contour

I will add that control over incidental contributions is still preserved for the FSS of Russia. In general, it seems that they will make work easier and more convenient, and that is why. First, the taxpayer will now be able to solve issues and taxes, and in terms of insurance premiums is centrally, in the Unified Authority - the Tax Inspectorate. Secondly, it is impossible not to note the fact that all territorial tax authorities practiced interaction on electronic communication channels. So, reconciliation with the tax inspection on accrued and paid amounts can be carried out in electronic form. Under current conditions for reconciliation, for example, with the FSS of Russia, the trusted person of the company has to personally visit the territorial separation of the Fund, and this is not always convenient. Thirdly, according to the initiators of the change of administration procedure, the collection of insurance premiums should grow significantly. And this will certainly affect the budget of our state.

In short if your organization consistently accrues and pays insurance premiums, there is no reason for concern.

Irina Nechushkina, Head of Wage Department AKG "Ural Union"

From January 1, 2017, the procedure for the procedure for the insurance premiums of travel expenses has changed. Until 01.01.2017 did not turn on the raised daily rate base base in the amount of local regulatory acts of organizations, now it is possible to do this.

Also from the new year will not be entrusted by the insurance premiums for daily Within the same norms that operate for NDFLs: 700 rubles for business trips to the Russian Federation and 2500 rubles for foreign business trips. Daily over 700 rubles and 2500 rubles, accordingly, it will be necessary to include in the taxable base for insurance premiums in extrabudgetary funds (paragraph 2 of Article 422 of the Tax Code of the Russian Federation).

Valentin Stolodubtsev talked and Natalia Svistunov

Changes in accounting of fixed assets in 2017 are associated with the introduction of a new all-Russian classifier of fixed assets OK 013-2014 (SNA 2008). In, which approved the classification of fixed assets for tax accounting purposes, also amended (). In some cases, the amendments will affect the definition of the useful use of newly acquired property.

Recall that in order to tax accounting from January 1, 2016, the property with a useful life for more than 12 months and the initial cost of more than 100,000 rubles is recognized. The new limit is valid for the property introduced since 2016. In the accounting records there remained the former limit - 40,000 rubles.

Amortized property is distributed overmplifted groups in accordance with the timing of its useful use (SP) ().

From January 1, 2017, organizations will define depreciation groups and depreciation terms for the OS according to the new classifier of fixed assets OK 013-2014 (SNA 2008) (WTV.).

The old classifier of basic funds OK 013-94, according to which one of the ten groups of depreciable property was determined, will be canceled.

In the new classifier of fixed assets, the codes of fixed assets are completely changed: their numbering has become another. Partly changed and names of objects. In this regard, in the Decree of the Government of the Russian Federation ((hereinafter - Resolution No. 1)), which approved the classification of fixed assets for tax accounting purposes, changes were made (). These changes also come into force on January 1, 2017.

Classifier of fixed assets and transition keys

In order to simplify the transition to a new classifier of fixed assets, Rosstandart has released the order "On approval of direct and inverse transition keys between the editors of OK 013-94 and OK 013-2014 (2008 SNA) of the All-Russian Classifier of the Funds" (), in which the correspondence tables are given Old and new OKOF codes (direct transitional key sets the transition from OK 013-94 to OK 013-2014 (2008 SNA), and the inverse transition key, on the contrary, the transition from OK 013-2014 (SNA 2008) to OK 013-94).

Most objects the name remains the same, only the code number and the name of the subgroup changed.

For example, according to a new classification into the 2nd depreciation group (with a useful life of over two years and up to three years inclusive) computers will include (in the subgroup "Machines Office Other" with code 330.28.23.23 include: Personal computers and printing devices to them ; Servers of various performance; network equipment of local computing networks; data storage systems; modems for local networks; modems for main networks).

According to the current (old) classifier, this subgroup (which includes personal computers and printing devices to them, servers of various performance, network equipment of local computing networks, data storage systems, modem for local networks, modems for main networks) also refers to 2- The shock absorption group with a useful life of over two years and up to three years inclusive. But it is called "Electronic Computing Technique" and has a code 14 3020000.

In some cases, specific types of fixed assets are absent in the classifier of fixed assets OK 013-2014, and then the correspondence should be established on the basis of the characteristics of similar or similar objects.

In the classifier of fixed assets OK 013-2014 (SNA 2008) gives the definition of fixed assets. These are the assets used repeatedly or constantly over a long period of time, but at least one year, for the production of goods and the provision of services. Part of the positions of the operating OK 013-94 does not correspond to the new definition of fixed assets. For them, in the column "Name of the position" of the correspondence table, a record was made: "are not the main funds."

For example, microphones, loudspeakers, headphones, headphones with code 14 3230200, microphones with code 14 3230201, Loudspeakers with code 14 3230202, Drill perforators, slotted with code 14,3315443, equipment of linear hardware, amplifiers and low-frequency racks with code 14 3222400 now are not basic funds.

Codes of the classifier of fixed assets Accountant uses when filling out the form of federal statistical observation No. 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets". Also, in some cases, the definition of the right to apply the UTII system may depend on the code.

But first of all, the all-Russian fixed assessment classifier is used to determine the depreciation rate of the fixed assessment in tax accounting, since in accordance with the taxpayers in determining the depreciation group, to which the amortized property should be included, are required to use the classification of fixed assets approved. And this classification, in turn, is based on the classifier of the OKOF.

Application of the classifier of fixed assets to determine the depreciation group and sleep

Useful use period is the period (number of months) during which the company involves using the main means and receive economic benefits from it. Depending on this period, the fixed assets in tax accounting are one or another depreciation group.

Taking an object to account, each organization independently sets the sleep on the date of commissioning. But before installing the sleep for the acquired fixed assessment, it is necessary to determine which of the ten depreciation groups includes an object.

Each group has a minimum and maximum useful life. The organization can choose SP within a specific depreciation group, which includes the main tool.

If the main remedy applies to the form that is not named in the classification approved by the Government of the Russian Federation, the SCA should be established on the basis of technical documentation or manufacturers' recommendations. If there is no SPE in technical documentation, the organization can use the data from the classifier of fixed assets. The main means code needs to be found in the OKOF and determine the amortization group according to this code (the ranges of codes in the classifier are given in addition to the names of fixed assets in the scope of the explanation).

Classifier of fixed assets in accounting

determined by classification (that is, both on a new object);

it is determined by classification, but reduced for the term of actual use by the previous owner (the service life of the main tool by the previous owner must be confirmed documented, for example, an act in the form of OS-1);

installed by the previous owner and reduced for its actual use by this owner (these deadlines should also be documented).

Such options are provided for companies using a linear depreciation method. When using the nonlinear method, the calculation of the depreciation does not depend on the useful use of the fixed assets.

In the first two cases, in 2017, organizations will have to apply a new classification (of course, it matters only if the object has changed in accordance with the new classification).

If the term of the actual use of the fixed assets in the previous owner will be equal to the period determined in accordance with the classification, or exceeding this period, the company has the right to independently install SCI, taking into account the safety requirements and other factors.

Application of the classifier of fixed assets when changing sleep

As a general rule, the GP is reviewed when an improved initially established regulatory indicators of the object functioning as a result of completion, recycling, reconstruction, modernization occurred.

Recall that in tax accounting an increase in the sleep can only be carried out within the terms set for the depreciation group in which the main tool was previously included. In the event that the term of useful use after reconstruction, modernization or technical re-equipment has been increased, the organization has the right to accrue depreciation on a new standard, calculated on the basis of a new useful life of the main fund (). But such recalculation of the depreciation rate will lead to the fact that the object will be amortized longer, so for the organization in this case it is more profitable to accrue depreciation for the same standards.

If, after modernization (reconstruction), the initial cost of the object has changed, and the sleep remained the same, then the rate of depreciation when using a linear method in tax accounting cannot be revised, and at the time of the end of the SC, the main means will not be completely buried. However, according to the explanations of the Ministry of Finance of Russia, organizations in this case are permitted to continue to accrue depreciation by the linear method until the cost of the main means is fully repayable and after the end of the SPE, if it has not been revised after modernization (reconstruction) of the main fund (,).

When, after modernization (reconstruction), the technical characteristics of the object changed so much that it began to correspond to the new OKOF code (in 2017, old and new codes will have to analyze), the object should be considered as a new main tool. In this case, it will be necessary to determine its initial cost and sleep, using the new classifier.

And in accounting SPE is an estimated value. Therefore, the organization has the opportunity without taking into account any norms to change (clarify) in such cases, such as modernization or reconstruction, with a reflection of such an adjustment in accounting and reporting. In this case, the possibility of revising the sleep as an estimated value must be consolidated in the organization's accounting policy.

Nina Golyshev, associate Professor of the Department "Accounting, Analysis and Audit" FGOBU in the financial university under the Government of the Russian Federation
Anna Gorokhova, leading expert methodologist company BDO Unicon Outsourcing

Operations on mutual settlements with counterparties and personnel are the main accounting of any organization. How to reflect the acquisition and shipment of goods, enrollment of funds and payment by the Supplier, accrual and payment of wages to employees - you will learn about this from our article.

Acquisition of goods

The basis for the purchase of goods is a contract of sale. The received TMTs are recorded in terms of actual cost, the amount of which is the amount of expenses paid by the Supplier, as well as the cost of delivery, storage, commission, and so on.

Consider an example:

a contract of delivery was concluded between Mammoth Mammoth LLC, according to which Mammoth JSC acquires a garden inventory in the amount of 617 500 rubles., VAT 195 rubles. The contract also provides for the delivery of equipment to the warehouse of Mammoth JSC, shipping cost - 41,300 rubles, VAT 6 300 rubles.

Operations of receipt of goods and accountant Mamont JSC reflected in accounting in such:

Sales sales

The basis for the sale of goods to the Buyer is a prisoner agreement (except for exceptional cases during retail).

Reflecting the implementation of the goods, in the accounting it is necessary to make wiring for such operations:

• accrued revenue Dt 61 kt 90/1;
• changing the cost of TMC. Dt 90/2 CT 45;
• sPECIALLES FOR SALE Dt 90/2 CT 44.

Consider an example:

between "silicon" (supplier) and the delight JSC (buyer) concluded a product delivery agreement, according to which:

• in November 2015, a partial payment for the goods in the amount of 413,200 was received from JSC "Dremont";
• in December 2015, the goods were shipped by "Delight" JSC in the amount of 853,200 rubles, VAT 130 149 rubles;
• in January 2016, the residue of the debt of 440,000 rubles was redeemed;
• the cost of goods is 514,000 rubles;

In the account of LLC "Silnic" such postings were made:

Calculation and payout

The basis for the accrual and payment of salaries to employees of the organization, as well as to transfer funds to insurance funds is a salary statement.

As a rule, the company carries out salary payment by transferring funds to the employee's bank card. This procedure for payments provides for the provision of documents required to credit the salaries (advance payment) on the employee card account:

• payment document;
• register of transfer of funds.

Consider an example:

The salary of employees of the Egida Economic Department for February 2016 is 140,900 rubles, the amount of NFFL 19 370 rubles.