Enterprise costs - an economic indicator of the enterprise, reflecting the financial costs of the enterprise for the production of goods and services. Disposal of assets

Expenses - decrease in economic benefits as a result of disposal of assets (inventories, money, other property) and (or) the occurrence of obligations, leading to a decrease in the capital of this enterprise, with the exception of a decrease in contributions by the decision of the participants (property owners). The expenses of the enterprise do not include the costs associated with the implementation of capital and financial investments... "Expenses ... are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, except for a decrease in contributions by the decision of the participants (owners of property)."

Enterprise costs - an economic indicator of the enterprise, reflecting the financial costs of the enterprise for the production of goods and services.

The production cost is the most important indicator economic efficiency its production. It reflects all aspects of economic activity, accumulates the results of using all production resources. Its level depends on the financial performance of enterprises, the rate of expanded reproduction, the financial condition of business entities.

Thus, distinguishing the concepts of expenses, costs, costs and prime cost, we can say that expenses relate to the operating activities of the enterprise and to its cash flow, since they arise in the course of its current operating activities and require cash for their payment. Costs are an accounting category, with cash flow are not related and serve as elements that form the cost indicator. Some of the costs are operating expenses, and some are associated with financial or investment activities enterprise and is included in the cost of production in parts in accordance with the approved rules and regulations. The cost of products, works and services is understood as the costs of all types of resources expressed in monetary form: fixed assets, natural and industrial raw materials, materials, fuel and energy, labor used directly in the process of production and performance of work. Costs, from an economic point of view, represent the cost of all materials and services expended.

So, costs - those real costs that the company should incur in the course of its activities aimed at making a profit. Costs are one of the most important economic categories of economic and financial activities enterprises. They reflect the use of production factors (natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, etc.).

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OTHER INCOME AND EXPENDITURE ACCOUNT STRUCTURE

The structure and procedure for using account 91 "Other income and expenses" are similar to account 90 "Sales". The following sub-accounts are entered into account 91 “Other income and expenses”: 91.1 “Other income”, 91.2 “Other expenses”, 91.9 “Balance of other income and expenses”. On account 91 "Other income and expenses" the following accounts are made (Table 13.2):

Table 13.2

On sub-accounts 91.1 "Other income" and 91.2 "Other expenses", data are accumulated during the year by types of other income and expenses. This information is used to compile a profit and loss statement and other accounting statements... Subaccount 91.9 "Balance of other income and expenses" is intended for the formation of the profit and loss account during the reporting year.

Upon disposal of non-current assets for which depreciation was calculated, the following master records are made in accounting. The entire amount accumulated during the use of the depreciation object is written off to reduce its initial value: debit of account 02 "Depreciation of fixed assets" and credit of account 01 "Fixed assets", debit of account 05 "Depreciation of intangible assets" and credit of account 04 "Intangible assets". The residual value of the object is transferred from account 01 "Fixed assets" or 04 "Intangible assets" to the debit of account 91 "Other income and expenses". The debit of the same account records all expenses associated with the disposal of the asset, and its credit - income from the disposal of the object. For example, upon retirement of fixed assets, the debit of account 91 "Other income and expenses" includes expenses for dismantling equipment, dismantling buildings and structures, and for credit - receipts related to the sale and other merger of fixed assets: materials, scrap, scrap received during liquidation of objects. Thus, on account 91 "Other incomes and expenses" the financial result from the disposal of the asset is formed, which is considered as a component of the operating income and expenses of the organization. If necessary, analytical accounting for account 91 "Other income and expenses" can be organized in such a way as to ensure a systematic determination financial result for each disposal of assets.

To account 01 "Fixed assets" or 04 "Intangible assets" a subaccount can be opened, respectively, "Disposal of fixed assets" or "Disposal intangible assets". This allows you to separate data on objects in the process of disposal from other objects (in operation, in stock, on conservation, etc.).

When other assets are retired, their value and all related income and expenses are written off to account 91 “Other income and expenses”. Records are made as income and expense arise.

According to clause 15 of PBU 6/01, the amount of the revaluation of the asset for disposed fixed assets is transferred from the additional capital to the retained earnings of the organization.

General Provisions

1. This Regulation establishes the rules for the formation of information on expenses in accounting commercial organizations (except for credit and insurance organizations) that are legal entities under the law Russian Federation.
In relation to this Regulation, non-profit organizations (except budgetary institutions) recognize expenses for entrepreneurial and other activities.

2. The expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by the decision of participants (property owners).

3. For the purposes of this Regulation, the disposal of assets is not recognized as an expense of the organization:

• in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);
• contributions to the authorized (pooled) capitals of other organizations, the acquisition of shares in joint-stock companies and other valuable papers not for the purpose of resale (sale);
• transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for the implementation of sports events, recreation, entertainment, cultural and educational activities and other similar events;
• under commission agreements, agency and other similar agreements in favor of the principal, principal, etc .;
• by way of advance payment for inventories and other valuables, works, services;
• in the form of advances, a deposit on account of payment for inventories and other valuables, works, services;
• in repayment of a loan, a loan received by the organization.

For the purposes of this Regulation, disposal of assets is called payment.

4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

• expenses for ordinary activities;
• operating expenses;
• non-operating expenses.

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses. Other expenses also include extraordinary expenses.

Expenses for ordinary activities

5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services.
In organizations, the subject of activity of which is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are expenses the implementation of which is associated with this activity.
In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are expenses the implementation of which is associated with this activity.
In organizations, the subject of activity of which is participation in the authorized capital of other organizations, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.
Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are related to operating expenses. Reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation charges.

6. Expenses for ordinary activities are accepted for accounting in the amount calculated in monetary terms, equal to the amount of payment in monetary or other form or the amount of accounts payable (taking into account the provisions of clause 3 of these Regulations). If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the amount of payment and accounts payable (in the part not covered by the payment).

6.1. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the agreement between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then the price is taken to determine the amount of payment or accounts payable, at which, in comparable circumstances, the organization usually determines the costs in relation to similar inventories and other values, works, services or provision for temporary use (temporary possession and use) of similar assets.

6.2. When paying for purchased inventories and other valuables, works, services on terms commercial loan, provided in the form of a deferral and payment by installments, expenses are accepted for accounting in the full amount of accounts payable.

6.3. The amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-cash is determined by the value of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by an organization is determined based on the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).
If it is impossible to establish the cost of goods (values) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined by the value of the products (goods) received by the organization. The cost of products (goods) received by the organization is established based on the price at which similar products (goods) are purchased in comparable circumstances.

6.4. In the event of a change in the contractual liability, the original amount of payments and / or payables is adjusted based on the cost of the asset to be disposed of. The cost of an asset to be disposed of is determined by reference to the price at which, in comparable circumstances, an entity would normally determine the cost of similar assets.

6.5. The amount of payment and (or) accounts payable is determined taking into account all discounts (capes) provided to the organization according to the agreement.

6.6. The amount of payment is determined (decreased or increased) taking into account the amount differences arising in cases when payment is made in rubles in an amount equivalent to the amount in foreign currency (conventional monetary units). The sum difference is understood to mean the difference between the ruble estimate of the actually made payment, expressed in foreign currency (conventional monetary units), calculated at the official or other agreed exchange rate as of the date of accepting the relevant accounts payable for accounting, and the ruble estimate of this accounts payable, calculated according to the official or another agreed rate as of the date of recognition of the expense in accounting.

7. Expenses for ordinary activities are formed by:

• costs associated with the purchase of raw materials, materials, goods and other inventories;
• expenses arising directly in the process of processing (revision) of inventories for the purpose of manufacturing products, performing work and rendering services and selling them, as well as the sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as keeping them in good condition, business expenses, administrative expenses, etc.).

8. When forming costs for ordinary activities, their grouping according to the following elements should be ensured:

• material costs;
• labor costs;
• deductions for social needs;
• depreciation;
• other costs.

For the purposes of management in accounting, the accounting of expenses is organized by cost item. The list of cost items is established by the organization independently.

9. For the purposes of the organization's formation of the financial result of activities from ordinary activities, the cost of goods, products, works, services sold is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and carry-over expenses related to the receipt of income in subsequent reporting periods, taking into account adjustments depending on the characteristics of the production of products, the performance of work and the provision of services and their sale, as well as the sale (resale) of goods. At the same time, commercial and administrative expenses can be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.

10. The rules for accounting for the costs of manufacturing products, selling goods, performing works and rendering services in the context of elements and items, calculating the cost of products (works, services) are established by separate regulatory acts and methodological guidelines for accounting.

other expenses

11. Operating expenses are:

• expenses related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of this Regulation);
• costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;
• expenses related to participation in the authorized capital of other organizations (subject to the provisions of paragraph 5 of this Regulation);
• expenses associated with the sale, disposal and other write-off of property, plant and equipment and other assets other than cash (except foreign currency), goods, products;
• interest paid by the organization for the provision of funds (credits, loans) to it for use;
• costs associated with payment for services provided credit institutions;
• other operating expenses.

12. Non-operating expenses are:

• fines, penalties, penalties for violation of the terms of contracts;
• compensation for losses caused by the organization;
• losses of previous years recognized in the reporting year;
• the amount of receivables for which the period has expired limitation period, other debts unrealistic for collection;
• exchange differences;
• the amount of the depreciation of assets (excluding non-current assets);
• other non-operating expenses.

13. The structure of extraordinary expenses reflects expenses arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

14. For accounting purposes, the amount of other expenses is determined in the following order.

14.1. The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products, as well as with participation in the authorized capital of other organizations, with the provision for a fee for temporary use (temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activities), interest paid by the organization for the provision of funds for its use, as well as costs associated with payment for services rendered by credit institutions are determined in a manner similar to under paragraph 6 of this Regulation.

14.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.

14.3. Accounts receivable, for which the limitation period has expired, other debts that are unrealistic for collection are included in the expenses of the organization in the amount in which the debt was reflected in the accounting of the organization.

14.4. The depreciation amounts for assets (excluding non-current assets) are determined in accordance with the rules established for the revaluation of assets.

15. Other expenses are to be credited to the profit and loss account of the organization, except for cases when a different procedure is established by legislation or accounting rules.

Recognition of expenses

16. Expenses are recognized in accounting if the following conditions are met:

• the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
• the amount of expense can be determined;
• there is confidence that a particular transaction will result in a decrease in the economic benefits of the organization. There is assurance that a particular transaction will reduce the economic benefits of the entity when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

If with respect to any expenses incurred by the organization, at least one of the above conditions has not been fulfilled, then the accounts receivable are recognized in the accounting of the organization.
Depreciation is recognized as an expense based on the amount of depreciation, determined based on the cost of depreciable assets, term useful use and the methods of depreciation accepted by the organization.

17. Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and from the form of the expense (cash, in-kind and other).

18. Expenses are recognized in the reporting period in which they occurred, regardless of the time of the actual payment of funds and other form of implementation (assumption of temporary certainty of the facts of economic activity). If the organization has adopted, in permitted cases, the procedure for recognizing proceeds from the sale of products and goods not as the rights of ownership, use and disposal of the delivered products, released goods, work performed, service rendered are transferred, and after receipt of funds and another form of payment, then expenses are recognized after the debt has been repaid.

19. Expenses are recognized in the income statement:

• taking into account the relationship between the expenses incurred and receipts (correspondence of income and expenses);
• by their reasonable distribution between accounting periods, when expenses determine the receipt of income over several accounting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;
• for expenses recognized in the reporting period, when it becomes certain that they do not receive economic benefits (income) or receive assets;
• regardless of how they are accepted for the purposes of calculating the taxable base;
• when liabilities arise that are not contingent on the recognition of the related assets.

Disclosure of information in financial statements

20. As part of the information on the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses is subject to disclosure.

21. In the profit and loss statement, the expenses of the organization are reflected with a subdivision by the cost of goods, products, work, services sold, selling expenses, administrative expenses, operating expenses and non-operating expenses, and, if they arise, extraordinary expenses.

21.1. In the case of allocation in the profit and loss statement of types of income, each of which individually amounts to five or more percent of the total amount of the organization's income for reporting year, it shows the part of expenses corresponding to each type.

21.2. Operating and non-operating expenses may not be shown in the income statement on a gross basis in relation to related income when:

• the relevant accounting rules provide or do not prohibit such recording of expenses;
• expenses and related income arising from the same or a similar nature of the fact of economic activity are not material for the characteristic financial situation organizations.

22. In the accounting statements, at least the following information is also subject to disclosure:

• expenses for ordinary activities in the context of cost elements;
• change in the amount of expenses that are not related to the calculation of the cost of goods sold, goods, works, services in the reporting year;
• expenses equal to the amount of deductions in connection with education in accordance with the accounting rules of reserves ( forthcoming expenses, estimated reserves, etc.).

23. Other expenses of the organization for the reporting year, which in accordance with the accounting rules are not credited to the profit and loss account in the reporting year, are subject to disclosure in the financial statements separately.

• \u003e can be admitted as an exception, subject to certain conditions established by regulatory legal acts on accounting
• is the usual practice of handling inventory differences in the manner prescribed accounting policies organization

181. Is the amount of excise included in actual cost spoilage of materials in excess of the norms of natural loss?

• \u003e Yes
• At the discretion of the parties to the contract

182. Are excise taxes included in the cost of missing and damaged materials, the fact of shortage and damage of which was established when they were received from suppliers?

• \u003e Yes

183. In accordance with PBU 2/2008, are the income of the organization received in the performance of other types of contracts not directly related to the performance of the construction contract included in the revenue under the contract?

• \u003e No

184. Are the operations of redemption of own shares by a joint stock company from shareholders for subsequent resale or cancellation included in the organization's financial investments?

• \u003e no
• yes, if the shares are repurchased for subsequent resale

185. Does the amount of contingent expense on income tax affect the amount of liabilities to the budget for this tax?

• \u003e Yes

186. Do advance payments of income tax affect the amount of current income tax determined in accordance with the requirements of PBU 18/02?

• \u003e No

187. The newly created organization must draw up the selected accounting policy:

• \u003e No later than 90 days from the date of registration of a legal entity
• Not later than 90 days from the date of its establishment

188. In all cases, can a decrease in economic benefits resulting from a disposal of assets be recognized as an expense of the organization for accounting purposes?

• \u003e No

189. Is an accounting entry possible: D28 K69

• \u003e Yes

190. Is it possible that the current income tax will be equal to the conditional income tax expense?

• \u003e Yes

191. Is the following accounting entry possible: D19 K71

• \u003e Yes

192. Is the following situation possible. The manager of the LLC "Gurman" Fedorova entered into an employment contract with the society for a part-time job as a cleaner.

· \u003e Yes

193.. Is the contractor entitled to use account 07 for the purposes of accounting for the construction contract?

• \u003e No
• Yes, if provided by its accounting policy

194. All shares of ZAO Chugunnoye Casting belong to its founder, V.D. Leonov. Does this mean that the property of the company is at the same time the property of this shareholder?

• \u003e No
• Yes, if it is provided by the memorandum of association

195. Choose the Right accounting records, reflecting the transaction for the purchase of foreign currency by the bank (100 US dollars) on behalf of the organization at the agreed rate of 30 rubles. per US dollar. The US dollar exchange rate set by the Central Bank of the Russian Federation as of the date the currency was credited to the organization's account was 29 rubles. per US dollar:

• \u003e D-t 57 K-t 51 - 3000; D-t 52 K-t 57 - 2900; D-t 91 K-t 57 100
• D-t 76 K-t 51 - 3000; D-t 52 K-t 76 - 2900; D-t 91 K-t 76 - 100
• D-t 52 K-t 51 - 3000; D-t 91 K-t 76 - 100

196. Select from the following accounting records the one that formalizes the payroll operation for workers engaged in dismantling a building destroyed by an earthquake:

• \u003e D-t 91 K-t 70
• D-t 99 K-t 70
• D-t 84 K-t 68

197. Works and services performed but not accepted by the customer are recorded on the account:

• > 40

198. The finished products released but not delivered to the warehouse are recorded on the account:

• > 40

199. Revenue (income) of the reporting segment when generating income, expenses, assets and liabilities of the reporting segment of the organization is not recognized:

• interest and dividends, as well as income from the lease of property to external users for a period exceeding 12 months after the reporting date
• \u003e interest and dividends, unless such income is the subject of the reportable segment
• interest and dividends, as well as income from leasing property to external users for up to 12 months

200. The surplus of inventories revealed during the inventory is accounted for in the accounting:

• at discount prices approved by the organization
• \u003e by market prices on the date of the inventory
• in the assessment by decision inventory commission
• at the price of possible use

201. The surplus material values \u200b\u200brevealed during the inventory are taken into account as of the date of the inventory:

• At the price of similar assets available in the organization
• \u003e At current market value
• At the price of possible use

202. The General Director of OJSC Mirage, upon the recommendation of the head of the legal department, approved the list of persons entitled to sign the primary accounting documents for material accounting. With which official, in accordance with the current legislation, was the director obliged to preliminarily agree on this list?

• With deputy general director on material and technical supply
• With CFO
• \u003e With the chief accountant

203. The chief accountant of Vympel OJSC was reprimanded for unsatisfactory organization of storage of the company's financial statements. Is this decision legal?

• \u003e No

204. The chief accountant of the Hermes car dealership draws up operations for the purchase of cars for sale with an accounting entry: D08 K60, D41 K08. Is it correct?

• \u003e No

205. Chief Accountant Vetrova takes into account research and development that did not give a positive result, in accordance with the requirements of PBU 14/2007. Is it correct?

• \u003e No

206. Chief accountant of the cable production plant Artemyeva determines the current income tax only on the basis of data tax accounting... Is it legal?

• \u003e Yes, if this method is fixed in the Accounting Policy

207. Chief accountant Ivannikova recognizes expenses in the accounting of LLC regardless of the organization's intention to receive revenue. Is this correct?

• \u003e Yes

208. The Chief Accountant of the Research Institute "Science of the 21st Century" applies PBU 17/02 to R&D, the results of which are accounted for in accounting as intangible assets. Is it correct?

• \u003e No

209. The chief accountant of OJSC Initiative Kruglova, recognizing assets, uses criteria such as material form and legal conditions for using the facility. Is the chief accountant right?

• \u003e No

210. Chief Accountant of LLC "Children's Cafe" OV Lyalina carried out an inventory of settlements with the creditor Sladkoezhka LLC. As a result of the inventory, it was established that the limitation period for the debt had expired. Lyalina issued an accounting statement, wrote off the debt and referred it to other income. What mistake (what mistakes) did the chief accountant make?

• >

211. The chief accountant of LLC "Innovations" in the analytical accounting to account 84 divides the retained earnings intended for the acquisition of new property as follows: -used; -unused. Is the chief accountant right?

• \u003e Yes

212. The chief accountant of Prima Donna LLC uses his personal car for business purposes. For the use of personal property, the employment contract provides for the payment of monthly compensation. What is the accounting record for this operation?

• D73 K70
• D26 K50
• \u003e D26 K70

213. Chief Accountant of LLC "Sladkoezhka" A.I. Sergeeva carried out an inventory of settlements with the debtor LLC Detskoe Cafe. The debtor did not confirm the data on the debt due to the expiration of the limitation period. Sergeeva issued an accounting statement and wrote off the debt to other expenses. What mistake (what mistakes) did the chief accountant make?

• The chief accountant did everything right
• \u003e To write off the debt, it was necessary to draw up a written justification and an order (order) of the head of Sladkoezhka LLC
• To write off the debt, it was necessary to draw up a written justification and an order (order) of the head of Sladkoezhka LLC, as well as reflect the amount of the written off debt on the off-balance account 007

214. Finished products (goods) transferred to other organizations on a commission basis shall be reflected in the principal's accounting by the following entry:

• D-t 90 K-t 41.43
• D-t 91 K-t 41.43
• \u003e D-t 45 K-t 43 (41)

215. State Unitary Enterprise "Natural Tissues" is reorganized into JSC. Is the business obligated to take an inventory of accounts receivable and payable?

• \u003e Yes
• At the discretion of the head of the enterprise

216. SUE "Research Institute-Innovations" was created, inter alia, to provide for a fee the rights arising from various types of its intellectual property. The costs associated with this activity are for the PMU:

• > Expenses for ordinary activities
• Other expenses

217. The data of inventory cards are in total reconciled with the data of synthetic accounting of fixed assets:

• \u003e monthly
• annually
• when taking inventory

218. The date of occurrence of exchange rate differences on contributions to the authorized capital is:

• the date of reflection in the accounting of debt on deposits
• \u003e date of receipt of deposits
• date of state registration (acquisition of the status of a legal entity)

219. The date of formation of the debt of founders on contributions to the authorized capital of the organization in foreign currency is the date:

• \u003e state registration of the organization
• actual contribution
• signing the memorandum of association

220. The date of the transaction in foreign currency when importing services is considered:

• date of signing the service agreement
• service payment date
• \u003e date of recognition of service costs

221. Cash flow of targeted financing in the part that is subject to segregated storage is recorded on the account:

• 51 "Settlement accounts"
• 52 "Currency accounts"
• >

222. The business reputation of an organization represents:

• \u003e The difference between the purchase price of the acquiree and the value of all of its assets and liabilities on the balance sheet at the date of its purchase (acquisition)
• Image of the organization, estimated in value terms
• The sum of all expenses for the acquisition of the organization

223. Is the depositor a debtor or creditor of the organization?

• Debtor
• \u003e Lender

224. Accounts receivable are reflected in balance sheet by article:

• Accounts receivable
• > Accounts payable
• In the reference to the off-balance sheet accounts: "Accounts receivable"

225. Deposit of funds when issuing checkbooks is reflected in the debit of the account:

• 51 "Settlement accounts"
• \u003e 55 "Special accounts in banks"
• 58 "Financial investments"

226. Deposited amounts:

• Remain at the cash desk of the organization for subsequent payment
• \u003e For lease to the bank

227.. Director of LLC Vladimirsky Pekar Selivanov performs the functions of the chief accountant of the Company. Is it legal?

• \u003e Yes, if it is enshrined in an order for the organization and provided for by an employment contract with the director

228. The director of the LLC is at the same time its founder. What accounting record reflects the direction of part of the profit of the reporting year for the payment of income to it based on the results of the approval of the annual financial statements of the LLC?

• \u003e D84 K70
• D84 K73
• D84 K75

229. For accounting which of the following assets are not used accounts 15 and 16?

• equipment for installation
• animals for growing and fattening
• \u003e finished products
• goods

230. For CJSC Sporttovary, in the reporting month, overhaul of the equipment used in the main production was carried out. The work was performed on the terms of a commercial loan (with a deferred payment) in the amount of 10 million rubles, including% - 1.5 million rubles. Determine the amount of expenses for the reporting month for major repairs for accounting purposes on an accrual basis.

• 10 million rubles
• \u003e 8.5 million rubles
• 0 million rubles

231. For which groups of users of accounting (financial) statements is information on the organization's expenses by cost item required?

• \u003e Internal users
• External users
• Internal and external users

232. To summarize information on R&D expenditures, an accounting account is used:

• \u003e 08 "Investments in fixed assets»
• 97 "Prepaid expenses"
• 20 "Basic production"

233. To apply the method "when ready" in accordance with PBU 2/2008, the organization must:

• \u003e Confirm the degree of completion of work under the contract for reporting date
• Submit corresponding works for payment to the customer
• Confirm the degree of completion of work under the contract as of the reporting date and present the corresponding work for payment to the customer

234. For accounting of inventories, the organization does not use account 15. To what account should it attribute the costs of bringing inventories to a state in which they are suitable for use for the planned purposes?

• > 10

235. To account for specific transactions, an organization can enter additional synthetic accounts into the Chart of Accounts using free account numbers:

• \u003e in agreement with the Ministry of Finance of the Russian Federation
• independently by the decision of the head of the organization
• in agreement with tax authority at the place of registration
• cannot enter additional synthetic accounts

236. To record the actual costs of purchasing securities, the following accounting account is used:

• > 58

237. For accounting purposes, the income of an organization is an increase in economic benefits:

• leading to an increase in the contributions of participants (property owners) of the organization
• leading to an increase in the capital of the organization
• \u003e leading to an increase in the organization's capital, with the exception of contributions from participants (property owners)

238. For accounting purposes, it is not recognized as an expense of an organization:

• Accrual of depreciation charges for fixed assets
• \u003e Disposal of assets in connection with the acquisition of intangible assets
• Disposal of assets in connection with payment for services of third-party organizations for the internal movement of goods

239. For accounting purposes, the following receipts from other legal and individuals:

• \u003e Under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.
• License payments for the use of the results of intellectual activity
• Rent for the use of fixed assets

240. For accounting purposes, other expenses are:

• \u003e Cost component of the organization
• Component of expenses for the ordinary activities of the organization
• Independent type of expenses

241. For the purposes of PBU 18/02, current income tax is recognized:

• \u003e Income tax for tax purposes of the reporting period
• Income tax for tax purposes tax period
• Income tax for the reporting year

242. For the purposes of PBU 2/2008, the sum of all expenses actually incurred as of the reporting date and the estimated amount of expenses to be incurred to complete work under the contract is:

• Price of works under the contract
• Estimated amount of direct costs under the contract
• \u003e Estimated total contract costs

243. For the purposes of PBU 3/2006, “activities outside the Russian Federation” are:

• Activities for the export of products, goods, works, services
• \u003e Activities carried out by an organization that is legal entity according to the legislation of the Russian Federation, outside the Russian Federation through a representative office, branch

244. For the purposes of PBU 9/99, payment is called:

• Cash outflow
• Disposal of other property
• \u003e Disposal of assets

245. For the purpose of subsequent assessment, financial investments are divided into:

• \u003e two groups
• four groups
• three groups

246. For the purposes of accounting for construction contracts, name, in accordance with which regulatory legal act income under the contract is recognized as income from ordinary activities?

• \u003e Regulation on accounting "Income of the organization" (PBN 9/99)

247. For the purposes of accounting for construction contracts, name, in accordance with which regulatory legal act, the costs of the contract are recognized as costs from ordinary activities?

• Regulations for the maintenance of accounting and financial reporting in the Russian Federation
• \u003e Regulation on accounting "Organization's expenses" (PBU 10/99)
• Regulation on accounting "Accounting for construction contracts" (PBU 2/2008)

248. The loan agreement is executed for 6 months. In accordance with the agreement, interest is paid monthly. Can an entity include in other expenses interest payable in accordance with the terms of such an agreement?

• \u003e Yes

249. The construction contract provides for a mixed procedure for determining the price of work to be performed. Can the presence of: a) confidence that the organization will receive the economic benefits associated with the construction contract and b) the ability to identify and reliably determine the costs incurred, be necessary and sufficient conditions for the reliable determination of the financial result of the execution of this contract in accordance with the requirements of PBU 2 / 2008?

• \u003e No

250. The construction contract provides for a mixed procedure for determining the price of work to be performed. To reliably determine the financial result of the execution of the contract, compliance with how many conditions is necessary and sufficient in accordance with the requirements of PBU 2/2008?

• > 6

251. The building contract provides for the payment of a fixed price by the customer. To reliably determine the financial result of the execution of the contract, compliance with how many conditions is necessary and sufficient in accordance with the requirements of PBU 2/2008?

• > 6

252. The contract for the exchange of goods does not provide for the procedure for the transfer of ownership of the exchanged goods. How the organization should reflect in the accounting the receipt of goods from the counterparty until the fulfillment of its obligations under the contract:

• \u003e on account 002
• D-t 41 K-t 60 D-t 19 K-t 60

253. The contract for the construction of the workshop provides for incentive payments to the general contractor for reducing the construction time of the facility. Does it add value capital investments?

• \u003e Yes
• Yes, if provided for in the contract

254. Should the analytical accounting for account 08 in terms of the costs associated with construction, ensure the receipt of data on the costs of construction works and reconstruction?

• \u003e Yes
• At the discretion of the organization

255. Should a plant for the production of plastic products take into account on account 44 the costs of packaging and packing of products in finished goods warehouses?

• \u003e Yes

256. Should the cashier, before handing over to the head of the organization duplicate keys from the metal cabinets of the cash register, pack them in a package, box, etc., and seal?

• \u003e Yes
• At the discretion of the cashier
• At the discretion of the manager

257. Should a cashier, when issuing money to persons on a payroll, make a record of these documents proving their identity?

• \u003e No

258. Should an organization disclose information on the official exchange rate of foreign currency against the ruble established by the Central Bank of the Russian Federation as of the reporting date in the accounting (financial) statements for the reporting year?

• \u003e Yes
• At the discretion of the organization

259. Should the organization in its accounting policy (for the purposes of accounting for construction contracts) establish the procedure for reflecting in the accounting of income received from the performance of other types of contracts not directly related to the execution of construction contracts (for example, a sale and purchase agreement for surplus construction materials purchased for the execution of a construction contract)?

• \u003e Yes

260. Should an organization keep an analytical record of goods by responsible persons?

• \u003e Yes
• Yes, if provided for by its Accounting Policy

261. Should an organization, when applying methods for assessing the disposal of inventories (by group, type), proceed from the assumption of a sequence of application accounting policies?

• \u003e No, if the previously adopted methods do not allow you to reliably present the facts of economic activity in the accounting and reporting of the organization

262. Should an organization apply PBU 5/01 for accounting purposes of unpaid customer-supplied raw materials?

• \u003e No
• By the decision of the organization

263. Should an organization apply PBU 5/01 for the accounting purposes of shipped products, the proceeds from the sale of which for a certain time cannot be recognized in accounting?

• \u003e No
• By the decision of the organization

264. Should an organization apply PBU 5/01 for accounting purposes for finished products paid for by the buyer and left by him for safekeeping in the organization?

• \u003e No
• By the decision of the organization

265. Should an organization apply PBU 5/01 for accounting purposes for goods accepted for commission?

• \u003e No
• By the decision of the organization

266. Should an organization apply RAS 5/01 for accounting purposes of finished goods transferred to other organizations for sale on a commission basis?

• \u003e No ???
• By the decision of the organization

267. Should the organization disclose in the financial statements information about the value of inventories pledged?

• \u003e Yes, if this information is material

268. Should an organization independently establish a list of cost items for the production of products, works, services?

• \u003e Yes

269. Should an organization comply with the principle of materiality when reflecting events after the reporting date in the financial statements?

• \u003e Yes

270. Should the organization form in the analytical accounting of securities information about the places of storage of these securities?

• \u003e Yes

271. Should the organization that drew up the Certificate of Acceptance of Materials - Non-invoiced deliveries send its second copy to the supplier?

• \u003e Yes
• At the discretion of the organization

272. Should the composition of the container take into account materials and parts specially designed for its manufacture and repair?

• \u003e Yes
• At the discretion of the organization

273. Should the rules of document flow in an organization regulate the procedure for transferring documents to the archive?

• \u003e Yes
• At the discretion of the organization

274. Do the head and chief accountant of the organization have to certify the number of sheets in the cash book with their signatures?

• \u003e Yes

275. Should a stamp or an inscription "Paid" that cancels out documents that are annexes to executed cash documents, have an indication of the date (day, month, year)?

• \u003e Yes
• At the discretion of the chief accountant of the organization

276. The House of Models "Style of the 21st Century" rents a building in the center of St. Petersburg to carry out its activities. Should he disclose this information in the financial statements?

• At the discretion of the head of the organization
• \u003e Yes, if this information is material

277. Is it allowed in accordance with PBU 15/2008 to include additional borrowing costs in the cost of an investment asset?

• \u003e No

278. Are the specified corrections allowed in the cash book?

• \u003e Yes

279. Are erasures allowed in the cash book?

• \u003e No
• Yes, but only with a caveat

280. Is the accounting entry D83 K75 permissible?

• \u003e Yes

281. Is the accounting entry D83 K84 acceptable?

• \u003e Yes

282. Is the accounting entry D86 K83 permissible?

• \u003e Yes

283. Is the accounting entry: D03 K08 permissible?

• \u003e Yes

284. Is the accounting entry: D08 K19 permissible?

• \u003e Yes

285. Is the accounting entry: D09 K99 permissible?

• \u003e No

286. Is the accounting entry: D41 K19 admissible?

• \u003e Yes

287. Is the accounting entry: D60 K50 permissible?

• \u003e Yes

288. Is the accounting entry: D60 K62 permissible?

• \u003e Yes
• Yes, if provided by the accounting policy

289. Is the accounting entry: Д77 К99 permissible?

• \u003e Yes
• Yes, if it is provided for by the organization's accounting policy

290. Is the accounting entry: D94 K19 admissible?

• \u003e Yes

291. Is the accounting entry: D-t 99 - K-t 77 permissible?

• \u003e No

292. Is the accounting entry: K99 D84 acceptable?

• \u003e Yes

293. Is the accounting entry: D80 K97 admissible?

• \u003e No

294. Is the wiring allowed: D68 K66?

• \u003e Yes

295. Are accounting entries admissible: D50,51,52,55 K60?

• \u003e Yes
• Yes, if provided by the organization's accounting policy

296. The assumption of property isolation means that:

• assets and liabilities separate divisions organizations are accounted for separately
• the assets and liabilities of the organization are accounted for separately from the property and liabilities of other organizations
• \u003e the assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations

297. The assumption of business continuity of an organization means that:

• the organization consistently applies the accounting policies adopted by it from one reporting year to the next
• an organization sequentially from one reporting year to another from year to year, recognizes income from ordinary activities as income from the same types of income
• \u003e the organization will continue its activities in the foreseeable future and it has no intention and the need to liquidate or significantly reduce its activities and the obligations will be extinguished in accordance with the established procedure

298. Is it enough to keep analytical accounting for account 83 only by the sources of its formation?

• \u003e No

299. Is it enough for an organization, in accordance with the requirements of PBU 2/2008, to disclose in the financial statements for each contract not completed at the reporting date, only the amount of the received advance payment, advances, and the deposit as of the reporting date?

• \u003e No

300. Income and expenses from the liquidation of a fixed asset are not material. Is it possible not to show them on a gross basis in the income statement?

• \u003e Yes
• sales

301. Income and expenses from the write-off of intangible assets are charged to:

• income and expenses from ordinary activities
• \u003e other income and expenses

302. Incomes and expenses from writing off fixed assets from accounting are:

• income and expenses of the organization from ordinary activities
• \u003e other income and expenses of the organization
• non-operating expenses

303. Income from the gratuitous receipt of materials recorded on account 98-2 "Gratuitous receipts" are debited to the credit of account 91:

• on the date of their acceptance for accounting
• on the date of their transfer by the donor
• \u003e as production costs (selling expenses) and other disposal are debited to accounts

304. Income generating taxable temporary differences is recognized:

• for tax purposes earlier than in accounting
• \u003e for tax purposes later than in accounting
• in the same period, but in different sizes

305. The unit of accounting for financial investments is chosen by the organization:

• according to industry regulations
• according to the regulations of the Ministry of Finance of the Russian Federation
• \u003e independently, in accordance with the adopted accounting policy

306. How many conditions are required for recognition in accounting of expenses for ordinary activities?

• \u003e Five

307. If an asset is not able to bring economic benefits (income) to the organization in the future, can it be accepted for accounting as fixed assets?

• \u003e No
• At the discretion of the organization

308. If the rent generates income from the ordinary activities of the lessor, what are the expenses reflected in his accounting for the depreciation of fixed assets leased out?

• \u003e on account 20 "Main production"
• on account 91 "Other income and expenses"
• on account 99 as emergency expenses

309. If in some reporting period it is impossible to reliably determine the financial result of the execution of the contract, then under what condition, in accordance with PBU 2/2008, is the revenue under the contract recognized in the profit and loss statement?

• This condition does not exist, i.e. revenue cannot be recognized
• \u003e It is possible that costs incurred in the performance of the contract will be reimbursed by the customer

310. If, due to the impossibility of fulfilling obligations by the parties to the contract, there is no likelihood of reimbursement of expenses incurred under the contract, then in accordance with RAS 2/2008 they are recognized in accounting:

• Extraordinary expenses of the reporting period
• >

311. If, in connection with the recognition of the agreement as invalid by the transaction, there is no possibility of reimbursement of the costs incurred under the agreement, then in accordance with RAS 2/2008 they are recognized in accounting:

• Other expenses of the reporting period
• \u003e Expenses for ordinary activities of the reporting period
• Extraordinary expenses

312. If, in accordance with PBU 15/2008, interest on a loan cannot be included in the cost of an investment asset, then it must be recognized:

• Expenses for ordinary activities
• \u003e Other expenses
• In accordance with the accounting policy

313. If the proceeds from the sale of certain types of goods, products, works and services is 5%, then the organization in the Profit and Loss Statement:

• \u003e Obliged to disclose this information (show revenue for this type of goods, products, works, services)
• Is not obligated to disclose this information

314. If the data of the financial statements for the period preceding the reporting period are not comparable with the data for the reporting year, then:

• data of the reporting period are subject to correction
• no adjustments are made, and the presence of such inconsistencies is disclosed in the explanatory note
• \u003e data for the period preceding the reporting period are subject to correction, based on the rules established by regulatory enactments on accounting

315. If, in order to recalculate the value of assets and liabilities, expressed in foreign currency, payable in rubles, a law or agreement establishes a foreign currency rate different from that of the Central Bank, is the organization obliged to disclose such a rate in the accounting (financial) statements?

• \u003e Yes
• At the discretion of the organization

316. If the documented expenses under the contract are not reimbursed by the customer, then the expected loss is recognized in accordance with RAS 2/2008:

• \u003e In the corresponding reporting period
• In the reporting period, the completion of all work under the contract

317. If a law or agreement of the parties establishes a foreign currency rate that differs from the Central Bank rate, should the organization recalculate the value of the asset or liability at this rate?

• \u003e Yes
• According to accounting policy

318. If a change in accounting data cannot be unequivocally classified as caused by a change in accounting policy or a change in the estimated value, then for the purposes of financial statements this change:

• \u003e Recognized as a change in the accounting estimate
• Recognized as a change in the entity's accounting policy

319. If a change in the estimated value (except for a change directly affecting the amount of the organization's capital) affects the financial statements of this reporting period, then it must be recognized in accounting by including in the income or expenses of the organization:

• \u003e The period in which the change occurred
• Future periods
• Not subject to recognition in income and expenses

320. If a change in the estimated value (except for a change directly affecting the amount of the organization's capital) affects the financial statements of this reporting period and future periods, then it must be recognized in accounting by including in the income or expenses of the organization:

• The period in which the change occurred
• Future periods
• \u003e The period in which the change occurred and future periods

321. If a change in the accounting estimate directly affects the amount of the organization's capital, then it shall be recognized by:

• \u003e Adjustments to relevant capital items in the accounting statements
• Inclusion in the income or expenses of the organization
• Not subject to recognition

322. If a change in the estimated value directly affects the amount of the organization's capital, then it must be recognized by adjusting the corresponding items of capital in the financial statements:

• At the end of the period in which the change occurred
• \u003e At the beginning of the period in which the change occurred
• During the period in which the change occurred

323. If the damaged materials can be used in the organization or sold (with a discount), they are credited:

• \u003e At the prices of possible sale
• In a conditional assessment
• At the registration prices of the organization

324. If at the reporting date there is an uncertainty about the possibility of receiving all the deviations, claims, incentive payments assumed under the contract, then the expected loss is recognized in accordance with RAS 2/2008:

• \u003e Expenses for ordinary activities of the reporting period
• Other expenses of the reporting period

325. If, at the reporting date, the organization has doubts about the receipt of deviations, claims, incentive payments included in the revenue under the contract, then in accordance with RAS 2/2008, the amounts in respect of which doubts arose are recognized:

• Other expenses of the reporting period
• \u003e Expenses for ordinary activities of the reporting period
• In the reporting period, an adjustment is made to the revenue recognized in previous reporting periods

326. If an organization can reliably determine the amounts of deviations, claims, incentive payments, but it has no confidence that they will be recognized by customers or other persons specified in the contract to whom they are presented, then, in accordance with PBU 2/2008, should the organization to adjust the revenue under the contract?

• \u003e No
• At the discretion of the organization

327. If an organization recognizes a contingent fact of economic activity, then for the purposes of reflection in the financial statements:

• \u003e contingent liabilities are measured in monetary terms, and contingent assets are not subject to monetary valuation
• contingent liabilities and contingent assets are measured in monetary terms
• no assessment of contingent liabilities and contingent assets not produced

328. If the market value is not determined for the object of financial investments, previously estimated at the current market value, at the reporting date, such an object is reflected in the statements:

• par value
• \u003e the cost of his last assessment
• original cost

329. If, according to the terms of the agreement, the leased property is recorded on the lessor's balance sheet, then the accrual of lease payments for the reporting period can be made out in the lessee's accounting records with the following entries:

• \u003e D-t 20 (26, 44) K-t 76 subaccount "Debt on lease payments"
• Dt 76 subaccount "Lease obligations" Kt 76 subaccount "Lease payments debt"
• D-t 91 K-t 76 subaccount "Debt on lease payments"

330. If an employee leaves from one country to another during a business trip abroad, per diem per day of movement is paid according to the following rates:

• the country from which the employee is leaving
• \u003e the country to which the employee is traveling
• established during business trips within the Russian Federation

331. If the difference between the amount of accrued revenue not presented for payment, which is recognized in the income statement for previous and / or current reporting periods, and the amount of accrued revenue on the interim invoices presented for payment is positive, then in the balance sheet in accordance with PBU 2/2008, it is reflected as:

• \u003e Asset
• As a commitment

332. If the difference between the amount of accrued revenue not presented for payment, which is recognized in the income statement for the previous and / or current reporting periods, and the amount of accrued revenue on the interim invoices presented for payment is negative, then in the balance sheet in accordance with PBU 2/2008, it is reflected as:

Yu.A. Inozemtseva, expert in accounting and taxation

How to “spend” your bottom line correctly

As you know, the net profit (NP) of the company is distributed by the owners. But whatever their decision, the accountant must reflect it in the accounting and reporting. The catch is that accounting regulations only talk about how to calculate profits. p. 83 of the Regulations, approved. By order of the Ministry of Finance dated July 29, 1998 No. 34n... During the year, it is accumulated on the credit of account 99 "Profits and losses", and when drawing up the annual financial statements, the amount of net profit is debited from account 99 on the credit of account 84 "Retained earnings". The credit balance on account 84 is your retained earnings (URP). But practically nothing is said about how to “spend” profit in accounting regulations, there is only a mention in the Chart of Accounts.

The procedure for the distribution of PE is established by the Laws on JSC and LLC sub. 11 p. 1 of art. 48 of the Law of 26.12.95 No. 208-FZ (hereinafter - the Law on JSC); sub. 7 p. 2 art. 33 of the Law of 08.02.98 No. 14-FZ (hereinafter - the Law on LLC)... At the same time, joint-stock companies are obliged to send part of the state of emergency to the reserve fund, and LLCs can do this at will nn. 1, 2 tbsp. 35 of the Law on JSC; clause 1 of Art. 30 of the LLC Law... The rest of the profit can be distributed by shareholders (participants) at their own discretion. So, subject to certain conditions, they can send profits to pay dividend in articles 42, 43 of the Law on JSC; clause 1 of Art. 28, art. 29, item 1 of Art. 30 of the LLC Law... And sometimes the owners decide to send the state of emergency to purchase new fixed assets or pay bonuses to employees. But the Laws on JSCs and LLCs do not say how, in these cases, to reflect the distribution of the NPL in accounting.

To understand this issue, let's first talk about what an NPF is in terms of reporting.

What is capital and profit

Retained earnings are part of the capital of the organization, it is reflected in section III "Capital and reserves" of the balance sheet.

The standards set rules only for recognizing assets and liabilities, and capital is the arithmetic difference between them. There are no capital accounting rules in either RAS or IFRS.

In turn, profit is the difference between income and expenses and clause 7 of IAS 1 "Presentation of Financial Statements".

As in the case of capital, the standards set only the rules for accounting for income and expenses, and profit is a derived value.

Accounting for income is regulated by a special PBU 9/99 standard, and expenses - PBU 10/99. Moreover, the concepts of "income" and "expenses" are also defined using the categories "assets" and "liabilities".

So, the income of an organization is an increase in its economic benefits as a result of the receipt of assets or the repayment of obligations, with the exception of the participant's contributions to p. 2 PBU 9/99... As can be seen from the formula for calculating capital, capital increases as a result of the receipt of assets or the repayment of liabilities.

An organization's expenses are, on the contrary, a decrease in its economic benefits as a result of the disposal of assets and (or) the emergence of liabilities, with the exception of a decrease in contributions by the decision of the participants (property owners) p. 2 PBU 10/99... As a result of the disposal of assets or the occurrence of liabilities, the equity of the entity decreases.

Of course, these are only general definitions of income and expenses, for their recognition it is necessary to comply with certain conditions established in PBU 9/99 and 10/99, but we will not consider them in this article.

Note that an increase or decrease in the economic benefits of an organization resulting from transactions with its owners (for example, the payment of dividends) is not recognized as either income or expenses. True, this is directly stated only in IFRS, but in fact this rule also applies in RAS. clause 109 of IAS 1 "Presentation of Financial Statements".

CONCLUSION

Capital, including IUU, is not the property of the organization, but abstract financial categories, which represent the arithmetic difference between assets and liabilities (income and expenses).

We distribute profit

The question arises: if profit is not money, but an abstract indicator financial statements, then how can it be distributed or "spent" on something? Conventionally, we can say that profit is "wasted" when its value in the balance sheet decreases. This happens when dividends are paid and a reserve fund is created. Consider these and other options for distributing profits, as well as their impact on reporting indicators.

Dividend

The most common way of distributing profits is by paying dividends. As we have already said, the outflow of assets in connection with the payment of dividends is not recognized as an expense of the organization. Therefore, the accrual of dividends to participants is directly related to the reduction of the NPL and the capital of the organization, reflected by the entry: debit of account 84 "Retained earnings (uncovered loss)" - credit of account 75 "Settlements with founders".

Dividends can be paid in cash or property, but in any case, the payment of dividends will reduce the assets of the organization and clause 1 of Art. 42 of the Law on JSC... When paying in money, the transaction will be as follows: debit of account 75 "Settlements with founders" - credit of account 51 "Settlement accounts". And the payment of dividends by property (for example, goods) is reflected as a sale by entries:

• debit of account 76 “Settlements with different debtors and creditors” - credit of account 90-1 “Revenue” - revenue from the sale of goods transferred as dividends is recognized;
• debit of account 90-2 "Cost of sales" - credit of account 41 "Goods" - the cost of goods is written off;
• debit of account 75 "Settlements with founders" - credit of account 76 "Settlements with various debtors and creditors" - the debt to the participant for the payment of dividends is offset.

CONCLUSION

The distribution of profit on dividends leads to a decrease in capital (including line 1370 of the IUP) and assets.

Reserve fund

As we have already said, JSCs are obliged to create a reserve fund. Its size should be at least 5% of the authorized capital of the company, and the charter of a joint-stock company may determine a larger size of the fund yes clause 1 of Art. 35 of the Law on JSC... If the LLC creates a reserve fund, then its size is determined exclusively by the charter clause 1 of Art. 30 of the LLC Law.

The reserve fund is created by posting: debit of account 84 "Retained earnings (uncovered loss)" - credit of account 82 "Reserve capital". And it is reflected in the balance sheet on line 1360 in section III "Capital and reserves".

Thus, from the point of view of financial reporting, the creation of a reserve fund leads to a redistribution of amounts within section III of the balance sheet (part of the NPL is, as it were, “shifted” to another item of capital). As a result of this redistribution, the structure of the organization's balance sheet is improving. After all, only the NPO can be distributed to dividends, and the reserve fund will remain in the capital, theoretically, forever. Since, despite what is written in the Laws on JSCs and LLCs, it is impossible to spend the reserve capital. And in the asset of the balance sheet the resources (property, money) provided by the organization's own funds correspond to the reserve fund, which is certainly good.

From a financial (but not legal) point of view, the reserve fund can be compared with authorized capital... It is no accident that in the Law on JSCs, when it comes to the requirements for the structure of the balance sheet (for example, when deciding on the payment of dividends), the reserve fund is mentioned along with the authorized capital. For example, on the day the decision is made to pay dividends, net assets should not be less than the amount of the authorized and reserve capital a clause 1 of Art. 43 of the Law on JSC.

The reserve fund can be used to cover losses if the owners have made such a decision. On the date of its acceptance, the following entries are made: debit of account 82 "Reserve capital" - credit of account 84 "Retained earnings (uncovered loss)". The decision by the owners to pay off losses at the expense of reserve capital must be disclosed in the notes to the statements and p. 10 PBU 7/98... As you understand, as a result of using the reserve fund, as well as when creating it, the capital of the organization will not change. Covering losses at the expense of the reserve fund has rather a psychological effect - a “break-even” balance sheet looks more attractive to investors.

In addition, according to the Law on Joint Stock Companies, the funds of the reserve fund can be used to redeem bonds and buy back shares. However, in our opinion, this statement does not make sense. After all, to pay off bonds (or buy back shares) means paying money to their holder. Consequently, only assets can be directed to the redemption and redemption of securities, and not an item of capital.

The issue of bonds is reflected in the same way as raising a loan, by posting to the debit of account 51 "Settlement accounts" and the credit of account 66 "Settlements for short-term loans and borrowings" p. 1 PBU 15/2008.

Accordingly, the redemption of bonds is reflected by the entry: debit of account 66 "Settlements for short-term loans and borrowings" - credit of account 51 "Settlement accounts". As a result, assets and liabilities in the balance sheet simultaneously decrease. Capital items are not affected by this operation. True, in the commentary to account 82 of the Instructions for the application of the Chart of Accounts, it is said that the repayment of bonds at the expense of the reserve fund is reflected by the entry: debit of account 82 "Reserve capital" - credit of account 66 "Settlements on short-term loans and borrowings." However, one cannot agree with this. After all, as we already said, the credit of account 66 reflects the issue of bonds, and not their redemption.

CONCLUSION

The creation of a reserve fund at the expense of private individuals and its use to pay off losses leads to a redistribution of amounts within capital items. It is impossible to use the reserve fund for other purposes (for example, to redeem bonds).

Accumulation and consumption funds

Occasionally, owners want to use the NPO to purchase new fixed assets, to pay bonuses to employees, or to charity. Usually in such cases they decide to create so-called accumulation and consumption funds.

The accountant needs to reflect the decision of the owners in the accounting. But how to do it, because such funds are not mentioned either in the Laws on JSCs and LLCs, or in the current accounting regulations. Let's say right away that you can not create any funds in the accounting.

TELLING THE PARTICIPANTS

Clean profit can only be spent on dividends. It is not necessary to create consumption and accumulation funds from net profit, since “real” money is still spent on the acquisition of assets, not profit.

The very concept of funds from profit came to us from Soviet accounting. For example, Soviet enterprises created production development funds, the funds of which were used to purchase new equipment. The Instruction to the 1985 Chart of Accounts states that the funds of such a fund intended for the purchase of equipment must be kept in the bank in a special account.