Accounting entries for the accounting of foreign economic activity. Features of conducting foreign economic transactions
Accounting being part of management systems for foreign economic activity of organizations, is an orderly system for collecting, registering and summarizing in monetary terms information about the property, the obligations of the organization, expressed in foreign currency by continuous, continuous and documentary reflection of all business transactions. Thing accounting Foreign economic activity - economic and financial transactions of economic entities in the performance of contracts with residents and non-residents.
The main tasks of accounting for foreign economic activity :
Formation of complete and reliable information on foreign exchange and foreign trade transactions required by internal users accounting statements(managers, employees and their representatives), as well as its external users (investors, creditors, etc.);
Formation of information for the preparation and conclusion of foreign trade contracts and agreements, taking into account the specifics of the terms of delivery of the Incoterms system (determining the moment of transfer of ownership of the goods, the risk of accidental death, distribution of transport and other costs for the delivery of goods, determining the form of payment and currency of payments);
Providing internal and external users with the information necessary for foreign exchange, customs and tax control compliance with the legislation of the Russian Federation in the implementation of foreign economic activity by the organization;
Reform of methodological and methodological foundations accounting and reporting of foreign trade operations in accordance with the principles of IFRS;
Documenting currency transactions ( current operations, operations on the movement of capital, foreign exchange loans and borrowings, other foreign exchange operations with non-residents);
Reflection on the accounting accounts of export-import operations, depending on the customs regimes adopted by the organizations, taking into account the accepted assessment of assets and liabilities denominated in foreign currency; studying the composition of costs and determining the financial result;
Study of taxation of export and import of goods (recognition of income and expenses on export-import operations, application of the system of taxes and preferential treatment, preparation of tax returns, calculations of taxes and fees);
Prevention of negative results of foreign economic activity of the organization, negative exchange rate differences and identification of on-farm reserves to ensure its financial stability;
Compliance with regulations governing the accounting of foreign economic activity;
Organization of tax accounting by types of foreign economic activity on a contract basis;
Formation of accounting information for acceptance management decisions.
The procedure for organizing and maintaining accounting for foreign economic activity, drawing up and submitting financial statements meet the generally accepted requirements established by the Regulations for maintaining accounting and bookkeeping in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
In foreign economic activity, the following stages of organizing accounting can be distinguished:
· Determination of the procedure for organizing accounting of foreign exchange and foreign trade transactions;
· Choice of accounting forms;
· Determination of the procedure for documenting transactions, that is, organizing primary accounting in the implementation of customs procedures for the export and import of goods, settlements with foreign counterparties, taxation of foreign trade transactions;
· Determination of accounting rules and assessment of assets and liabilities denominated in foreign currency;
· Development and approval of regulations on the accounting policy of the organization and its working chart of accounts;
· Determination of the rules for the inventory of assets and liabilities in foreign currency;
· Determination of the order of preparation and presentation of financial statements.
Depending on the scale and volume of operations carried out, organizations either carry out only foreign economic activity, or it is one of the types of activities. This situation is an important factor for the organization of accounting.
In accordance with the Federal Law "On Accounting", the head of the organization is responsible for organizing accounting, including foreign trade and foreign exchange transactions, and depending on the volume of accounting work, he can:
To entrust accounting of transactions in foreign economic activity to the accounting service as structural subdivision an organization headed by a chief accountant;
Create a special department for keeping records of foreign economic activity;
Entrust accounting with a separate accountant who is on the staff of the organization;
Keep records personally.
The manager is obliged to create the necessary conditions for correct accounting, ensure the strict implementation by all departments, services and employees related to the accounting of foreign economic activity, the requirements of the chief accountant in terms of execution and submission of the necessary documents for accounting. He can designate his deputy as the person in charge of organizing accounting.
The head or the person responsible for the organization of accounting must approve by order (decree): the regulation on the accounting policy of the organization, the content of which determines the methods and methods of accounting for assets and liabilities denominated in foreign currency; working chart of accounts for foreign economic activity; forms of documents not provided for by the standard accounting system primary documentation; schedule of inventories; rules of document flow and processing technology of accounting information, taking into account customs regimes and procedures for export-import supplies; other solutions required for the organization of foreign economic activity accounting.
Chief Accountant is responsible:
For the formation of the accounting policy for foreign economic activity;
Correct guidance accounting of foreign exchange and export-import transactions;
Timely submission, at the specified addresses and terms, of operational and analytical information for the implementation of currency, customs and tax control;
Timely submission of financial statements.
The responsibilities of the chief accountant also include the creation of a primary accounting system in the organization in accordance with the requirements normative documents on accounting for foreign economic activity. This system should determine the order and timing of the movement of primary accounting documents in the organization and their delivery to the accounting department in accordance with the approved schedule.
To maintain accounting for foreign economic activity, an organization can use any of the accepted forms of accounting: journal-order, simplified form of accounting, automated, etc.
All business transactions must be confirmed supporting documents- primary accounting documents. As a rule, the procedure for the movement of primary accounting documents and their forms are determined by the chief accountant of the organization, whose requirements for their maintenance are mandatory for all employees. When organizing a system for applying and recording data from primary accounting documents, it is necessary to keep in mind the following:
Documents are accepted for accounting if they are drawn up in the form contained in the albums of unified (standard) forms of primary accounting documentation (approved by the Goskomstat of Russia);
Documents are developed and approved by the organization independently, if they are absent in the specified albums;
Documents must contain details, some of which are required. The latter include: the name of the document; form code; Date of preparation; name of company; Contents of operation; transaction meters (in kind and in monetary terms); the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration; personal signatures and their decryption;
Documents are drawn up at the time of the transaction, and if this is not possible - immediately after its completion;
The procedure for the movement of documents must be approved by an internal document on document circulation.
In accordance with the Federal Law "On Accounting", the organizational and methodological foundations of accounting and reporting on the territory of the Russian Federation are regulated by the state represented by the Government of the Russian Federation. The Ministry of Finance of the Russian Federation is the body that regulates the accounting procedure.
Foreign economic activity accounting is regulated by regulations and national standards in force on the territory of the Russian Federation, and meets the requirements of the legislation, the interests of the domestic and foreign policy of the country. These documents include:
Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of July 29, 1998, 34n;
Chart of accounts for accounting of financial and economic activities of enterprises, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000, 94n;
Accounting regulations: PBU 1/08 "Accounting policy of the organization" (Order of the Ministry of Finance of the Russian Federation dated 06.10.08, No. 106n as amended from 11.03.09); PBU 3/2006 "Accounting for assets and liabilities, the value of which is expressed in foreign currency" (Order of the Ministry of Finance of the Russian Federation of November 27, 2006, No. 154n (as amended and supplemented from December 25, 2007); PBU 4/99 "Accounting reporting of the organization "(Order of the Ministry of Finance of the Russian Federation of 06.07.1999, No. 43n as amended on 18.09.06); PBU 5/01" Accounting for MPZ "(Order of the Ministry of Finance of the Russian Federation of 09.06.2001, No. 44n); PBU 6 / 01 "Accounting for fixed assets" (Order of the Ministry of Finance of the Russian Federation dated March 30, 2001, No. 26n); PBU 7/98 "Events after the reporting date" (Order of the Ministry of Finance of the Russian Federation dated 25.11.1998, No. 56n); PBU 9/99 " Income of the organization "(Order of the Ministry of Finance of the Russian Federation of 05/06/1999, No. 32n); PBU 10/99" Expenses of the organization "(Order of the Ministry of Finance of the Russian Federation of 05/05/1999, No. ZZn); PBU 12/2000“ Information on segments ”(Order Ministry of Finance of the Russian Federation of January 27, 2000, No. 11n); PBU 14/2007 "Accounting intangible assets"(Order of the Ministry of Finance of the Russian Federation of December 27, 2007, No. 153n); PBU 15/08 "Accounting for loans and credits and the cost of servicing them."
These documents provide for the right of organizations on the basis of the relevant standards to independently determine the specific forms and methods of organizing accounting and control based on the organizational and legal form of management, industry specifics, the specifics of the scope and nature of activities, personnel qualifications and other tasks. These rights are realized in the development of the organization's own accounting policy, in which a set of accounting methods should be determined - primary observation, cost measurement, current grouping and the final generalization of the facts of foreign economic activity.
Formation of the accounting policy for foreign economic activity is regulated by the Regulation on accounting "Accounting policy of the organization" (PBU 1/08). The accounting policy is developed in accordance with generally accepted principles, while the methodology for accounting for foreign trade transactions can be disclosed in separate section accounting and tax policy for the upcoming reporting (tax period).
The accounting policy of foreign economic activity is formed by the chief accountant (accountant) of the organization, it must be approved by an order or order of the head of the organization.
The following are approved as part of the accounting policy:
A working chart of accounts of accounting, containing synthetic and analytical accounts necessary for accounting for foreign exchange and foreign trade transactions in accordance with the requirements of the timeliness and completeness of accounting and reporting;
Forms of primary accounting documents used to formalize the facts of foreign economic activity, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
Methods for assessing assets and liabilities denominated in foreign currency;
The procedure for monitoring foreign exchange and foreign trade operations.
The accounting policy of foreign economic activity should ensure:
ü completeness of reflection in accounting of all factors of foreign economic activity (completeness requirement);
ü timely reflection of the facts of foreign economic activity in accounting and financial statements (timeliness requirement);
ü greater readiness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves in the implementation of export-import operations (due diligence requirement);
ü reflection in the accounting of the facts of foreign economic activity based not so much on their legal form, but on the economic content of the facts and conditions of management (requirement of priority of content over form);
ü data identity analytical accounting turnovers and balances on synthetic accounts on the last calendar day of each month (consistency requirement);
ü rational accounting based on the conditions of economic activity and the size of the organization (requirement of rationality).
The accounting methods chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the corresponding organizational and administrative document. At the same time, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.
The newly created organization draws up the selected accounting policy before the first publication of the financial statements, but no later than 90 days from the date of acquiring the rights of a legal entity ( state registration). The accounting policy adopted by the newly created organization is considered to be applied from the date of acquisition of the rights of a legal entity (state registration).
A change in the accounting policy of an organization's foreign economic activity can be made in the following cases:
Changes in the legislation of the Russian Federation or regulations on accounting for foreign exchange and export-import transactions;
Development by the organization of new methods of accounting for assets and liabilities denominated in foreign currency;
Significant changes in the conditions of foreign economic activity. A significant change in the conditions of the organization's activities may be associated with reorganization,
Change of owners, change of activities, international foreign economic policy.
A change in the accounting policy for foreign economic activity should be introduced from January 1 of the year (the beginning fiscal year) following the year of its approval by the relevant organizational and administrative document (clause 12 PBU 1/08). Consequences of changes in accounting policies that have or are likely to have a significant effect on financial position, movement of foreign exchange funds or financial results on foreign trade operations are estimated in monetary terms. Estimation in monetary terms of the consequences of changes in accounting policies is based on the data reconciled by the organization as of the date from which the changed accounting method is applied.
The main feature of the foreign economic activity accounting policy is the reflection of foreign exchange transactions, export and import transactions, as well as other assets and liabilities denominated in foreign currency.
Accounting for the organization's foreign currency accounts in foreign currency is maintained in rubles based on the conversion of foreign currency at the exchange rate of the Bank of Russia as of the date of the transaction (clause 2, article 11 of the RF Law "On Accounting"). For the preparation of financial statements, the translation of foreign currency is carried out at the rate that is the latest quoted by the Central Bank of the Russian Federation. When the translation is carried out, exchange rate differences arise, which represent the difference in the ruble equivalent of the same amount of foreign currency.
The accounting policy for export transactions for accounting purposes should provide for the separate accounting of exports from transactions in other activities of the organization.
The accounting policy for import transactions for accounting purposes determines the rules for assessing inventories acquired in the import regime and other property received from a foreign counterparty, the value of which is expressed in foreign currency.
Accounting policy the organization carrying out foreign economic activity is determined by the methodology for accounting for costs associated with export-import transactions. These costs may include the costs of business trips, expressed in foreign currency.
The tax accounting policy for foreign economic activity is drawn up, like the accounting policy for accounting purposes, in the form of an order approved by the head of the organization, and is applied from January 1 of the year following the year of approval. The newly created organization approves the accounting policy for tax purposes no later than the end of the first tax period, and it will be considered applicable from the date of the organization's creation.
General approaches to the formation of tax accounting policies are specified in Art. 167, 313 and 314 of the Tax Code of the Russian Federation. Tax legislation contains a number of norms that allow an organization to choose from several options for accounting for foreign trade transactions in the formation of tax accounting policies (Chapters 21 and 25 of the Tax Code of the Russian Federation).
An accounting policy for tax accounting purposes should be formed based on the requirements of the Tax Code of the Russian Federation, according to which tax accounting data should reflect:
The procedure for the formation of the amount of income and expenses;
The procedure for determining the share of expenses accounted for for tax purposes in the current tax (reporting) period;
The amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods;
The procedure for the formation of the amounts of created reserves;
The amount of income tax arrears with the budget.
Consequently, the following issues should be reflected in the accounting policy for tax purposes:
The procedure and scheme for determining the share of costs (distribution of direct costs between finished products and objects of work in progress);
Composition and procedure for the formation of the amounts of individual reserves.
Organization of foreign economic activity accounting is carried out using the Chart of accounts of accounting. On the basis of the Chart of accounts of accounting, the organization develops and approves a working chart of accounts for accounting for foreign economic activity, containing a complete list of synthetic and analytical accounts necessary for accounting for foreign exchange and export-import transactions and transactions.
Working chart of accounts for foreign economic activity accounting is a scheme for registering and grouping the facts of foreign trade transactions, assets and liabilities denominated in foreign currency, peculiarities of taxation of export and import of goods, depending on the customs regimes applied by the organization. In addition, the specifics of accounting for foreign economic activity are due to the following:
Settlements, payments with foreign counterparties and customs authorities are carried out in rubles and foreign currency;
Counterparties (buyers, suppliers, contractors, customers, etc.) are Russian and foreign firms;
Property, goods and materials are on the way, stored and stored on the territory of different states;
Expenses related to foreign trade operations are carried out both within Russia and on the territory of foreign states, taking into account their distribution between counterparties in accordance with the terms of delivery of the Incoterms system.
In the Chart of Accounts, in addition to accounts of the first and second order (sub-accounts), third-order accounts (sub-accounts) can be used, which are necessary for organizing and clarifying the information of analytical accounting.
Opening accounts of the second and third order allows you to:
Reflect information about foreign economic activity in accounting;
Include information on foreign exchange and foreign trade transactions in the general accounting system of the organization's economic activities and use it for management purposes and compiling accounting financial statements;
Ensure the unity of accounting and reporting in all sections of foreign economic and economic activities of the organization;
Analyze the economic activities of the organization for all indicators, taking into account foreign trade operations and transactions.
For example, the Chart of Accounts to account 52 "Currency accounts" can open subaccounts:
52/1 "Foreign currency accounts within the country";
52/2 "Currency accounts abroad".
For each of the subaccounts, based on the purpose of the foreign currency account, the working chart of accounts may provide subconto:
52 / 1.1 "Current foreign currency account";
52 / 1.2 "Foreign exchange account in transit";
52 / 1.3 "Special transit account".
To ensure control of foreign exchange transactions, the movement of foreign exchange funds, accounting should be organized for each open foreign exchange account in the corresponding currency.
For the record material values The chart of accounts can provide for sub-accounts for their reflection based on the types of customs regimes, as well as on the locations of goods.
For example, sub-accounts can be opened to account 41 "Goods":
41/1 "Export goods";
41/2 "Imported goods";
41/3 "Re-export goods";
41/4 "Re-imported goods".
In order to ensure control and analysis of the movement and balances of goods in transit, storage locations, transportation, subconto can be provided for each of these subaccounts:
41 / 1.1 "Exported goods in stock";
41 / 1.2 "Exported goods in transit on the territory of Russia";
41 / 1.3 "Exported goods in transit abroad".
The working chart of accounts of accounting, other documents of accounting policies, coding procedures, data processing programs must be kept by the organization for at least 5 years after the year in which they were last used to draw up accounting statements. The storage periods for primary documents for tax accounting are determined in the Tax Code of the Russian Federation.
Foreign economic activity should be understood as economic relations between organizations different countries based on mutually beneficial interests stipulated by contracts (agreements) for the implementation of commodity, financial, investment, information and other flows across the border using foreign currency in settlements in accordance with international rules.
Elements foreign economic activity there can be direct and portfolio investments, services, export-import transactions, commodity flows, capital movement, Information Technology etc., discussed in fig. 1 "Elements of foreign economic activity".
The economic subjects (participants) of foreign economic activity in Russia are: the state and its governing bodies; enterprises in different organizational and social forms for various types of activities; partners in joint activities with or without formation of a legal entity; foreign legal entities and their representatives.
The subject of accounting for foreign economic activity is economic and financial transactions of economic entities in the performance of contracts (agreements) with residents and nonresidents, and the transactions themselves are represented by accounting objects.
Rice. 1. Elements of foreign economic activity
V modern conditions reform taking into account the requirements international standards and the complete independence of organizations in the conduct of foreign economic activity (FEA), it is necessary to improve the accounting processes for the varieties of this activity.
At the same time, the accounting methodology for a wide range of varieties of foreign economic activity has its own specific features, without knowledge of which it is impossible to provide reliable information on entrepreneurial foreign economic activity. The main tasks of organizing accounting for all types of foreign economic activity are:
Knowledge and strict observance of regulatory documents governing the accounting of foreign economic activity;
Maintaining synthetic and analytical accounting of the movement of goods by consignments;
Determination of the essence of the methodology for taking into account the specific features of each type of activity, taking into account the forms of organization of performance on a contract basis;
Accounting for foreign economic activity in foreign currency, rubles and foreign currency rubles, recalculation must be made on the date of transactions and reporting date with the reflection of the exchange rate difference in the accounting accounts;
Organization of tax accounting by types of foreign economic activity on a contract basis;
Formation of accounting policies using the specific features of accounting methods by types of foreign economic activity and forms of execution;
Formation of accounting policy for taxation by type to ensure the safety of imported and exported goods of foreign economic activity and forms of execution;
Providing detailed accounting of all costs and financial results by types of goods, works, services and for each contract (agreement);
Drawing up reports and submitting them on time;
Formation of accounting information for making management decisions;
Organization of currency control at the micro level for all types of foreign economic activity and contracts (agreements).
The regulatory and legal framework for accounting for foreign economic activity are:
Civil Code of the Russian Federation (Civil Code of the Russian Federation); tax code RF (Tax Code of the RF); Customs Code of the Russian Federation (TMK RF); Law of December 10, 2003 No. 173-FZ "On Currency Regulation and Currency Control"; Law of December 10, 2003 No. 164 "On the Foundations of State Regulation of Foreign Trade Activity"; Accounting Law; Chart of accounts for accounting of financial and economic activities of enterprises and instructions for its use, approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94; Regulations on accounting and bookkeeping in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 31n; Accounting Regulations “Accounting for Assets and Liabilities, the Value of which is Denominated in Foreign Currency” (PBU / 3-2000); Accounting Regulations “Information on Participation in Joint Ventures” (PBU / 20-03), approved by order of the RF Ministry of Finance dated November 24, 2003 No. 105n and other PBUs; Positions and guidelines The central bank Russia.
The basic document defining currency regulation in the country is the Law of December 10, 2003 No. 173-FZ “On currency regulation and currency control”.
This law defines the basic principles of foreign exchange: operations in the country, powers and functions of foreign exchange control authorities, rights and obligations of legal and individuals in terms of possession, use and disposal of currency values, as well as their responsibility for compliance with currency legislation. The law consists of 5 chapters and 28 articles. The first chapter "General Provisions" reveals such concepts as: currency of the Russian Federation; foreign currency; internal securities; external securities; currency values; residents; non-residents; authorized banks; currency operations; principles of foreign exchange regulation and foreign exchange control.
The second chapter "Currency regulation" covers the following topics:
Currency regulation authorities;
Currency transactions between residents and non-residents;
Regulation by the Central Bank of foreign exchange operations of capital movement;
Currency transactions between residents;
Domestic foreign exchange market of the Russian Federation;
Accounts (deposits) of non-residents opened on the territory of the Russian Federation;
Import to the Russian Federation and export from the Russian Federation currency values, currency of the Russian Federation and domestic securities;
Reservation;
Pre-registration.
Chapter 3 "Repatriation (return) by residents of foreign currency and the currency of the Russian Federation and the mandatory sale of part of foreign exchange earnings" is devoted to the following topics:
Repatriation by residents of foreign currency and the currency of the Russian Federation;
Passports of the transaction: the obligatory sale of part of the foreign exchange earnings in the domestic foreign exchange market of the Russian Federation.
In ch. 4 "Currency control" in the Russian Federation considered:
Bodies and agents of currency control;
Rights and obligations of bodies and agents of foreign exchange control and their officials;
Rights and obligations of residents and non-residents;
Responsibility for violation of acts of currency legislation of the Russian Federation and acts of currency regulation bodies.
In chapter 5 “ Final clause»Considered the actions of residents and non-residents to implement this law.
The fundamental legislative acts that regulate foreign economic activity are the RF Law “On Customs Tariff” (TT) and the RF TMK.
The RF Law "On Customs Tariff" dated June 21, 1993 No. 5003-1 (as amended on August 8, 2001) recognizes the priority of international law over national law in the field of foreign trade.
The Customs Code of the Russian Federation is set out in 6 sections, combining 439 articles. The titles of the sections and articles reveal the main spheres of foreign economic activity, its participants and the comparable volume of regulation of their legal relations.
On the basis of the above laws, executive authorities of various levels - from the Government of the Russian Federation to the State Customs Committee of the Russian Federation, the Ministry of Finance of the Russian Federation, the State Tax Service of the Russian Federation and other bodies - form by-laws that disclose the mechanism of customs and tariff regulation, the procedures for its application and the related actions of subjects of foreign economic activity.
Accounting for foreign economic activity is governed by the Regulations on Accounting and Accounting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation on July 29, 1998 No. 34N, the Law "On Accounting", accounting standards, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, orders and instructions of the Central Bank to the Ministry of Finance of the Russian Federation, customs and tax authorities.
Accounting for foreign economic activity has a number of features.
Accounting for transactions related to foreign economic activity is kept in foreign currency, rubles and foreign currency rubles.
The foreign currency ruble is a purely accounting currency unit, obtained by converting foreign currency into rubles at the rate of the Bank of Russia. At the same time, accounting is most often carried out in parallel in foreign currency and foreign currency rubles.
Characteristic for the accounting of foreign economic activity is the presence of the concept of "accounting unit", for which the consignment is taken. Consignment - the amount of goods shipped (received) under one contract and drawn up with one transport or warehouse document. As a rule, a consignment is not subject to crushing.
In the accounting departments of enterprises of all forms of ownership, including joint ventures, accounting is carried out on the basis of the Chart of Accounts for accounting of financial and economic activities of organizations.
To organize a more detailed accounting and reflect the specifics of foreign economic activity operations, it is advisable, when drawing up a working chart of accounts, to single out subaccounts of the first order (code of three characters) and subaccounts of the second order (code of four characters), third order (code of five characters), fourth order ( six-character code). Moreover, such subaccounts can be applied to all sections of the working chart of accounts. Thus, medium-sized organizations develop a working chart of accounts that differs significantly from the prevailing stereotype of a simplified working chart of accounts. Due to the introduction of sub-accounts with multi-digit codes, the number of accounts can be increased to 700-1000 and more.
For example, with six-digit codes, the working chart of accounts can consist of 700 accounts, and account 20 "Main production" can have more than 50 accounts, among them:
20-6001 Production costs shop 1;
20-6002 Production costs of shop 2;
20-6003 Production costs shop 3;
20-6004 Production costs shop 4;
20-6005 Production costs shop 5;
20-6010 Work in progress;
20-6011 Consumption of raw materials;
20-6013 Consumption of packaging materials;
20-6015 Consumption of other materials;
20-6017 Workshop costs;
20-6018 General running costs;
20-6019 Electricity consumption;
20-6020 Water consumption;
20-6021 Road transport costs;
20-6022 Gas consumption;
20-6023 Heat consumption;
20-6024 Materials from the auxiliary shop;
20-6031 Future salaries;
20-6032 Calculation of deferred salaries;
20-6201 External repair services;
20-6202 Repair of buildings and production facilities;
20-6205 Cleaning of industrial premises;
20-6206 Rent for the land;
20-6207 Tax on the use of roads;
20-6208 Tax on motor vehicle owners;
20-6209 Land tax;
20-6210 Payment for water;
20-6212 Expenses for service cars;
20-6213 Overruns, shortages, liquidation;
1520-6214 Postal and telegraph expenses;
20-6215 Garbage removal, cleaning of the territory;
20-6216 Repair services;
20-6218 Security services;
20-6219 Marketing services;
20-6220 Other services;
20-6221 Samples;
20-6222 Certification services;
20-6223 Laboratory tests;
20-6231 Vehicle insurance;
20-6231 Other insurance;
20-6301 Interest on credit and loans;
20-6302 Bank commission / services;
20-6401 Salary, bonuses for basic and production workers;
20-6402 Payroll for basic production workers;
20-6431 Future salaries;
20-6432 Calculation of deferred salaries;
20-6433 Travel and hospitality expenses;
20-6511 Other costs;
20-6801 Depreciation of fixed assets;
20-6802 Depreciation of intangible assets;
20-6803 Write-off of inventory and overalls;
20-9999 Account closing
A similar detailing may have: account "General business expenses" - 80 subaccounts; “Settlements with suppliers and contractors” - 50 sub-accounts, etc. In this case, the “Closing account” is kept for each group of accounts as a resultant account, which is analogous to a synthetic account. Such detailing of the working chart of accounts allows you to fully provide information to the needs of management accounting, to perform a comprehensive analysis of the financial and economic activities of the organization and to ensure transparency of reporting, to achieve high analytical accuracy of accounting, which allows you to significantly increase the level of comprehensive control.
In small organizations that keep records of foreign economic activity, they can use sub-accounts of the first and second order. For example, under section IV “ Finished products and goods "you can open sub-accounts of the first order to account for goods:
41-2 "Re-exported goods";
41-3 "Imported goods".
For control purposes, it is necessary to reflect the specific stage of movement and location of the goods: six sub-accounts of the second order can be opened for subaccount 41-3; subaccounts can be opened to account 45 "Goods shipped":
first order - 45-1 "Exported goods shipped";
second order - 45-12 "Export goods by direct delivery";
45-13 - "Exported goods in ports and warehouses of the CIS";
45-15 - "Exported goods in transit abroad";
45-16 - "Exported goods in processing and on commission";
45-17 - "Exported goods removed from export";
45-18 - "Exported goods shipped but not invoiced".
You can open sub-accounts of the second order to account 90 "Sales":
90-21 "Realization of export goods of complete equipment, etc.";
90-22 "Sale of re-export goods of complete equipment and objects";
90-23 "Implementation of export goods and services through the provision of gratuitous assistance";
90-11 "Implementation of export goods and services";
90-12 "Implementation of complete equipment";
90-13 "Implementation of completed construction projects abroad";
1790-14 "Implementation of technical assistance services";
90-15 "Sale of re-export goods".
Under Section V "Cash", if necessary, 20 or more sub-accounts of the first and second order can be opened, which makes it easier for the company to control the movement of foreign exchange funds.
The most numerous can be sub-accounts under section VI "Calculations". For example, to account 60 "Settlements with suppliers and contractors" you can envisage a subaccount of the first order 60-1 "Settlements with suppliers of the Russian Federation on accepted accounts" and 6 subaccounts of the second order:
60-11 "Settlements with foreign suppliers";
60-12 "Bills issued in Russian currency";
60-13 "Settlements with foreign suppliers for guaranteed amounts";
60-14 "Settlements with foreign suppliers for supplies against special agreements";
60-15 "Settlements with foreign suppliers on a commercial loan";
60-16 "Bills (drafts) issued in foreign currency".
Account 62 "Settlements with buyers and customers" provides for sub-account of the first order 62-1 "Settlements with foreign buyers for export operations", to which sub-accounts of the second order are opened:
62-11 "Settlements with foreign buyers in the collection procedure";
62-12 “Settlements with foreign buyers under the document! to cops on acceptance ";
62-13 "Settlements with foreign buyers on an open account";
62-14 "Settlements with foreign customers for withheld amounts";
62-15 “Settlements with foreign buyers on a commercial loan provided j”;
62-17 "Foreign customers for the construction of objects abroad";
62-18 "Foreign customers on submitted invoices for technical assistance."
For subaccount of the first order 62-2 "Settlements with organizations of the Russian Federation on import operations", subaccounts of the second order can be opened:
62-21 "Settlements with customers of the Russian Federation for imported goods delivered";
62-22 "Settlements with customers of the Russian Federation for imported goods delivered overdue by payment";
62-23 "Settlements with customers of the Russian Federation for imported goods in custody due to refusal of acceptance."
For subaccount of the first order 62-3 "Bills (drafts) received in foreign currency", subaccounts of the second order are provided:
62-31 "Bills received in foreign currency";
62-32 "Bills (drafts) received in foreign currency, overdue".
It is possible to open more than 40 sub-accounts of the first and second order here. If necessary, the company can open new sub-accounts of the first and second order.
Also has its own characteristics of accounting for distribution costs.
Distribution costs include the costs of a foreign trade firm for the maintenance of the management apparatus (salaries and bonuses to personnel, deductions to Pension Fund, for social, medical and other types of insurance during extrabudgetary funds; costs for business trips, household and office expenses, security costs, etc.); as well as trade and operating expenses (maintenance of consignment warehouses, purchase of samples of goods, the amount of depreciation of fixed assets, intangible assets, payment for information services).
Business transactions associated with the import of goods included in distribution costs must be divided into costs in foreign and national currencies.
The basis for reflecting the expenses incurred are the following documents: timesheets, the use of working hours, supplier invoices, expense requirements, accounting references and statements on the calculation of depreciation of fixed assets, intangible assets.
The accounting of distribution costs is kept on account 44 "Consumption: for sale". To reflect the transactions performed, it is necessary to allocate two sub-accounts on this account: "Commercial expenses" and "Administrative and administrative expenses". Current analytical accounting of commercial expenses and distribution costs is kept in statement No. 15, synthetic accounting - in order journals, memorial warrants, the General Ledger. In this case, the sum of distribution costs for the balance of goods is calculated according to the average percentage of distribution costs for the reporting month, taking into account the carry-over balance at the beginning of the month. The distribution is subject to transportation costs and the cost of paying interest on a bank loan. The costs are distributed as follows:
Summarize transportation costs and expenses on payment of interest for a loan at the beginning of the month and incurred for the reporting month;
Summarize the cost of goods sold during the month and the balance of goods at the end of the month;
Calculate average percentage specified costs to the total cost of sold and unsold goods;
The resulting average interest is multiplied by the cost of unsold goods and find the amount of transportation costs and interest on a loan for these goods. The rest of the expenses are related to the goods sold and are written off to account 90 "Sales".
The accounting of commercial expenses has its own specifics. Commercial expenses are inevitable during packing, loading, transportation, freight forwarding, etc. They constitute a significant share in the cost structure and depend primarily on the basic terms of delivery. Selling expenses include the costs of preparing the goods for shipment (quality control, quantity), for the loading of goods and products, for the means of transportation of the domestic carrier of the goods to the destination within the country, loading the goods on international transport, as well as transportation costs international transport, insurance on the way; costs of transshipment, unloading on the way and place of destination, payment of customs duties; bank expenses, taxes, fees, shortages of inventory items in transit and during storage within the limits of natural loss rates, shortages of inventory items in excess of the rate of loss in cases where the culprit has not been identified; losses due to shortages and embezzlement of valuables in connection with the refusal of the court for the unreasonableness of the claims.
The basis for classifying a particular amount of costs as commercial costs are the following source documents: accounts of freight forwarding organizations, customs declarations, payment orders and bank statements, acceptance certificates, etc.
For synthetic accounting of commercial expenses, subaccount 44-1 "Commercial expenses" is used. In order to ensure correct and accurate accounting of commercial expenses, three sub-accounts of the second order can be distinguished:
44-11 "Selling expenses for export";
44-12 "Selling costs of imports";
44-13 "Other selling expenses".
The grouping of costs on these sub-accounts allows you to control the spending of funds and, therefore, makes it possible to monitor the efficiency of foreign trade transactions.
At the end of the month, commercial expenses are debited either to account 45 "Goods shipped" (when accounting for sales by payment), or to account 90 "Sales" (when accounting for sales by loading). Analytical accounting of selling expenses should be kept under contracts. Only in this case it is possible to determine the costs for each transaction and the amounts to be written off for the sold products (goods).
The grouping of costs on analytical accounts allows you to determine the cost of sold imported goods (works, services), to ensure control over the spending of funds on import and other operations, and therefore, give: the ability to monitor the effectiveness of each foreign trade transaction.
The main obligation of the importer under a foreign trade contract (agreement) is to pay the purchase price. The exporter is obliged to deliver the goods of that quality and quantity and within the time limits provided for in the contract. This shows that the positions of the parties to the foreign economic transaction are completely different. This difference also gives rise to a different approach to the selection and inclusion of agreed terms of payment in the contract. The importer approaches this issue from the position of ensuring the maximum reliability of the terms of delivery of the goods, the exporter - from the position of ensuring the maximum reliability of payment. Therefore, when drawing up a foreign trade contract in order to ensure break-even and profitability of import-export operations, in addition to setting the price of goods, it is important to determine monetary and financial conditions.
Currency conditions mean the definition of the currency of the price, the currency of payment, the conversion rate, clauses to avoid exchange rate losses.
Financial terms provide for: payment terms, ie, whether the goods will be sold for cash or on credit, as well as the form of payment (collection, letter of credit, open account, advance payment); means of settlement (check, bill) and various ways to ensure the reliability of the use of obligations, keeping in mind bank guarantees, penalties in case of non-payment or delay in payment. The nature of monetary and financial conditions is significantly influenced by the norms of the national currency legislation of the partner countries, the presence of intergovernmental agreements that provide for articles on monetary and financial issues: international conventions (on a check, bill of exchange) in banking practice, as well as the established rules and customs of application in foreign trade of collection and letter of credit settlements and bank guarantees.
It should be borne in mind that the personal qualities of the buyer, the degree of his creditworthiness, authority (as a partner) and the nature of the relationship with the company with which the transaction is concluded, play an important role in the development of settlement conditions.
When signing a foreign trade contract, it is important to include in it such monetary and financial conditions that can eliminate or reduce currency risks associated with fluctuations in exchange rates, ensure the fulfillment of contract conditions and timely receipt of export earnings, and exclude excessive immobilization of foreign exchange resources in import operations.
Particular attention should be paid to the currency terms of foreign trade contracts. It is known that in modern conditions, no currency in the world can be considered stable, and fluctuations in exchange rates during the year are often significant, and in this regard, even elements of the terms of payment become of great importance. That is why, when concluding a contract, it is advisable to provide for protective clauses against the risk of foreign exchange losses.
The currency price of a commodity in import-export transactions can theoretically be any freely convertible currency (FCC), preferably from world currencies - the US dollar, British pound sterling, euro, Japanese yen. However, at the same time, the peculiarities of a particular country must be taken into account.
In cases where the currency of the price does not coincide with the currency of payment, then the conversion rate is included in the terms of the contract, that is, the current market rate on the day of payment or on the day preceding the day of payment.
In the practice of foreign trade relations, several methods have been developed to reduce exchange rate losses, among which the choice of the price currency is the simplest and most frequently used method in contracts with a cash form of payment. Most often, the exporter strives to fix the price in a “strong currency”, and the payment in another, national currency of the partner.
The importer, on the contrary, seeks to conclude a contract in a “weak” currency, the rate of which, according to forecasts, should fall by the time of payment. Therefore, a well-chosen price currency can help avoid losses associated with adverse changes. exchange rate and making a profit. In this regard, in contracts with payment by installments, clauses on the basis of ready-made accounting units (SDRs) must be applied.
And yet, there is still no universal method of ensuring the foreign exchange interests of participants in import-export operations. The choice of the form of protection against possible foreign exchange losses in a foreign trade contract depends on the nature and type of the transaction, the partner's country, conditions, settlement currency and a number of other factors.
When working out the terms of settlements, it is important to determine at what stage of the movement of goods its payment will be made - at a time or through several installments. It should be borne in mind that settlements are in cash (that is, without providing an installment payment) and on credit, although a combination of these forms is possible, when a part of the contract amount is paid by the buyer in advance cash, and a loan is provided for the rest.
In cases of obtaining and providing loans, the parties agree and fix all the basic conditions in the contract: lending terms, the ratio between the advance cash and credit parts of the contract amount, the size interest rate and its accrual, the procedure for repayment of debt on interest and credit. At the same time, a widespread in world practice, the main form of granting "firm credit" is used - bill of exchange, which is distinguished by the simplicity of registration and reliably protects the interests of the exporter.
As a rule, a bill of exchange (urgent draft) acts as a means of securing the return of a loan. In such cases, the bill of exchange is issued by the exporter to the importer and, together with the trade documents, is sent to the servicing commercial bank. The buyer receives the trade documents in his bank, confirms in writing his consent to the payment of the bill in specified period and in full. Sometimes, by agreement between the buyer and the seller, the obligation to repay the loan is drawn up not by drafts, but by promissory notes presented by the importer in favor of the exporter, where the debtor's obligations to pay the specified amount within the specified time are clearly formulated.
It is important to take into account the international practice of ways to prevent non-payment or delay in payment: payment guarantees of large first-class banks, mainly correspondent banks, including standby letters of credit of these banks, as well as promissory notes avals large banks, which are a guarantee for the debtor's fulfillment of his obligations to pay a bill, or acceptance of bills by banks, or sureties of large credit firms, government organizations borrower's country.
Nessesary to use government bodies export credit insurance, insuring commercial risks(risk of delay in payment, risk of non-payment and other risks).
When concluding a contract, the choice of the optimal form of payment is of no small importance.
The letter of credit form of settlements between suppliers and buyers has become quite widespread in foreign economic activity. The "popularity" of letters of credit is primarily due to the interests of the supplier, who guarantees for itself the unconditional payment by the buyer for the shipment of goods that has not yet been completed on its part.
A letter of credit is considered as a form of settlement for foreign-] non-trade transactions, which is a unilateral monetary obligation of a bank issued on behalf of the importer - the client-bank in favor of its participant (counterparty) under the concluded contract - the beneficiary, that is, the exporter (the beneficiary is an individual or legal, in favor of which the letter of credit was issued).
The letter of credit is issued for settlements with one supplier. In the application for its opening, the buyer indicates the name of the supplier, the date and number of the contract, the term I of the letter of credit, the amount of payment and the conditions under which the exporter's bank is entitled to transfer the required amount to the supplier. For the importer, the basis for completing this application is the supplier's notification of his readiness to ship the goods to the buyer within the terms agreed with him in the contract.
The letter of credit is issued at the expense of the importer's own funds or at the expense of a bank loan. The organization of its accounting depends on who at whose expense the letter of credit was issued.
The letter of credit issued by the importer, confirmed by a notification from the bank of the foreign supplier, is reflected in the buyer's account by the entry:
Debit of account 55 "Special accounts in banks",
subaccount 11 "Letters of credit abroad".
Account credit 52 "Currency accounts",
subaccount 2 "Current foreign currency account" - if the letter of credit is issued at the expense of the importer's own funds, or
Credit of account 66 "Settlements for short-term loans and borrowings", subaccount 66-3 "Loan account in foreign currency - for opening letters of credit abroad for import operations" - when it is issued at the expense of borrowed funds.
For example, a documentary credit is an order of the importer to his bank to make a payment to the exporter at his expense or to accept a draft (bill of exchange).
If partner banks do not have correspondent relations, then in the scheme appear additional banks with whom they have a correspondent relationship.
The International Chamber of Commerce has developed "Unified rules and customs for documentary letters of credit", in which the following types of letters of credit are distinguished:
Revocable - a letter of credit that can be revoked or canceled by the bank that issued it (the issuing bank) at any time without prior notice to the exporter. For the exporter, a revocable letter of credit is associated with the risk of incurring losses, since if the letter of credit is revoked, the goods prepared for export cannot be sent to the importer. Therefore, a revocable letter of credit is cheaper.
Irrevocable - cannot be revoked or changed before its final validity period without the consent of the exporter (beneficiary).
Confirmed - a letter of credit, for the execution of which not only the importer's bank, but also the exporter's bank (confirming bank) is responsible. This responsibility for a certain fee is assumed by the exporter's bank at the request of the importer's bank.
Unconfirmed- a letter of credit, according to which the exporter's bank is not responsible for its execution, but must verify the authenticity of the letter of credit by external signs.
Transferable (divisible, fractional, transferable, assignable) - in accordance with this letter of credit, the person in whose favor the letter of credit is opened has the right to instruct the bank to pay a certain amount from the letter of credit in whole or in part to another person.
A letter of credit is considered transferable if there is a direct indication of this by the issuing bank.
Revolving (renewable) - letter of credit, which is replenished as it is used. When opening a letter of credit, the balance limit is indicated on it. Letters of credit for settlements for imported goods and services are opened Russian banks on the basis of the importer's application, drawn up on a letterhead of the established form with the signatures of two officials, certified by the seal of the enterprise.
In addition to filling in all the details specified in the application, it is necessary to indicate the rate and method of converting the currency price into the payment currency, if they do not match.
Not later than three days from the date of receipt of the application for opening a letter of credit, the bank draws up a letter of credit and sends it to the advising bank.
When the letter of credit is executed, expenses arise in the form of bank commissions for the execution of operations.
Participants in the settlements of import-export operations and banks when applying letter of credit are guided by the "Unified rules and customs for documentary letters of credit", developed in Russia in the 30s. XX century and has since been periodically reviewed by the International Chamber of Commerce (ICC), including:
"ICC Guidelines for Operations with Documentary Credit" (ICC Publication No. 515), "New standard forms documentary letters of credit "(ICC publication No. 516) and others.
Letter of credit form of payment is widespread abroad. In Russia, this form of payment will be the most popular in the future, since it guarantees the supplier to receive payment for the shipped goods on time.
In the accounting department, letters of credit are kept on account 55 "Special accounts in banks", to which the following sub-accounts are opened:
- "Letters of credit within the country";
- "Letters of credit abroad";
- "Checkbooks".
The most common invoice correspondence scheme is:
Dt 55, Kt 51 (52, 66) - upon opening a letter of credit;
Dt 55, Kt 91 - with a positive exchange rate difference associated with a change in the exchange rate of foreign currency;
Dt 91, Kt 55 - with a negative exchange rate difference;
Dt 60, Kt 55 - when using a letter of credit to pay debts to Russian or foreign suppliers;
Dt 51 (52), Kt 55 - upon the return of unused amounts and closing the letter of credit.
In the system of settlement relations, a significant place is occupied by the collection form of operations, approved by the Board of the Central Bank of the Russian Federation.
In terms of the reliability of payment, documentary collection is inferior to the letter of credit. In Russia, this form has become less common due to the growth of non-payments.
Documentary collection, or collection of commodity documents, is an order of the exporter to his bank to receive from the importer the amount of payment provided for in the contract, against the transfer of commodity and other documents to him, and credit the proceeds to his account.
According to the calculations in the form of documentary collection, the Unified Collection Rules, approved by the International Chamber of Commerce (ICC), which entered into force on January 1, 1996, are in force (ICC publication No. 522). They indicate the Acting Parties participating in the calculations, their definitions and roles are given:
Principal - a person who instructs the bank to make settlements and transfers documents to it (exporter);
Remitting bank - the bank to which the principal transfers the documents;
Collecting bank - any bank participating in the transaction, except for the remitting bank;
Presenting bank - the collecting bank that transfers the documents to the payer;
Payer - a person to whom documents are transferred for payment.
For importers, the collection form of settlements is more profitable than the letter of credit, since there is no freezing Money before making a payment.
The importer receives a collection order from the bank no later than the next day after the bank receives documents from the foreign bank. To receive commodity and other documents, he must transfer to the bank a one-time or general obligation to pay. On the collection order, the deadline for its payment is set. If the term is not specified, then the collection order must be paid within two weeks from the date of receipt of the documents by the importer's bank.
The importer has the right to refuse payment in whole or in part. For this, he submits in writing to the bank in set time a reasoned refusal with an indication of the reasons and returns the documents. If these conditions are not met, the bank has the right to independently debit the amount of the transfer to the foreign bank from the payer's account.
Bank transfers are a more common form of payment. It is an operation of sending a payment order from one bank to another, and in the presence of a special interbank agreement - bank check or other payment documents.
For imported products, the payer in the application for transfer indicates the document number, payment term, place of payment (bank, city, country), cargo arrival time and some other details. If the transfer amount is expressed in the currency of the contract price, and the payment must be made in another foreign currency, then the transfer application must indicate the conversion rate of the price currency into the payment currency or the method of determining this rate. Exchange rate differences are adjusted at the expense of the translator, reflecting the resulting difference on the same account as the main payment.
A copy of the contract with the foreign participant in the transaction is attached to the application.
When making settlements on a commercial loan, the exporter provides the importer with the opportunity to pay for the goods in installments. The importer transfers part of the amount at the time of receipt of the goods; the rest of the amount, according to the terms of the contract, is repaid, as a rule, in equal installments with payment of the loan interest.
When accounting for settlements on a commercial loan, it is advisable to use subaccount 60-4 "Settlements on a commercial loan", with the participation of which the following entries are possible:
Dt 15 (41), Kt 60-4 - posting of imported goods against a commercial loan;
Dt 97, Kt 60-4 - accrual of interest on a commercial loan;
Dt 60-4, Kt 52 - repayment of commercial loan debt;
Дт 60-4, Кт 91 - positive exchange rate difference;
Dt 91, Kt 60-4 - negative exchange rate difference.
Calculations for open account- one of the forms of commercial credit, used when long-term, close and systematic contacts are established between the exporter and the importer. In this case, the exporter ships the goods and submits the documents to the importer, bypassing the bank, together with letters of request for payment according to these documents and within the time frame established by agreement of the parties.
In such cases, the importer pays for the goods by check, postal or telegraphic order within the terms specified in the contract. At the same time, there is often a large gap in time, and the bank is not able to exercise control over the timeliness and completeness of payment.
Bill form of settlement. When settlements with bills of exchange with foreign partners, one should be guided by the international rules of bill circulation, and when settlements between Russian parties - the Federal Law of the Russian Federation of March 11, 1997 No. 48-FZ "On promissory notes and bills of exchange". In cases where a bill of exchange is issued in a foreign currency that is not in circulation at the place of payment, this amount can be paid in local currency at the rate of the Bank of Russia on the day of the due date.
In the accounting department, settlements with bills of exchange are recorded on sub-accounts 60-5 "Settlements on bills of exchange issued" and 62-5 "Settlements on bills of exchange received" according to the following correspondence schemes of accounts:
Дт 60-5, Кт 51 (52) - bill redemption;
Дт 60-2, Кт 60-5 - acceptance of a bill issued by a foreign supplier;
Dt 97, Kt 60-5 - accrual of interest on the promissory note on the date of its issue;
Дт 60-5, Кт 91 - positive exchange rate difference arising from bill settlements in foreign currency;
Dt 91, Kt 60-5 - negative exchange rate difference.
In bill settlements for export, there may be the following entries:
Дт 62, Кт 90-1 - presentation of an invoice to the buyer for the products sold;
Dt 62-5, Kt 62 - transfer of debt upon acceptance of a bill;
Dt 62, Kt 91 - the amount of interest on the bill;
Dt 52, Kt 62-5 - repayment of a bill of exchange debt;
Dt 91-9, Kt 99 - interest write-off on profit.
All the considered forms of settlement are used in foreign economic transactions both in their pure form and in various combinations.
Russian enterprises carry out international settlements with foreign partners through authorized banks that have foreign banks correspondent relations, that is, an agreement with them on the procedure and conditions for conducting banking operations.
In world practice, the main forms of payment include:
Collection;
Letter of credit;
100% advance payment (prepayment);
Bank transfer;
Open account;
Bill of exchange.
In the foreign trade of Russia, the main place is occupied by such documentary forms of settlements as collection and letter of credit, which ensure the interests of the importer and exporter. Both letter of credit and collection are used when selling goods for cash and on credit. As for the technique of transferring funds from one country to another, they are carried out using checks, bills of exchange, bank, postal, wire transfers, connected to the world's largest communication network, united by the Society for Worldwide Interbank Financial Telecommunications (SWIFT).
When choosing a form of settlement, one should proceed from the reliability, advantages and disadvantages of one form of settlement or another, for which it is necessary to have an idea of the content of each form of settlement that has developed in world practice.
1. What is the essence of foreign economic activity?
2. What are the tasks of accounting for foreign economic activity in modern economic conditions?
3. What is the peculiarity of accounting for foreign economic activity?
4. How is a working chart of accounts developed taking into account foreign economic activity?
5. What documents are used to formalize the operations of foreign economic activity?
6. What are the forms of payments for foreign economic activity?
7. How are the operations on various forms of settlements reflected in the accounting accounts in the accounting department?
Details
Foreign economic activity accountant sounds tempting and promising, doesn't it? But what are the duties of a foreign trade accountant? What does he do and what should he do? Let's find out.
Accounting is an excellent field for logical minds with mathematical skills. For people with a penchant for working with numbers, the profession of an accountant is a great choice! For all that, the vast field of accounting is very diverse and has many areas, each of which has its own specifics. There are accountants - economists, there are accountants-calculators, there are specialists in calculation wages, and there are also foreign trade accountants. Of course, the work of each accounting specialist is similar, but there are also differences. Subtleties in duties. And the duties of an accountant for foreign economic activity differ from the duties of colleagues from other industries.
What is foreign economic activity? This stands for foreign economic activity. Foreign economic accountants are such kind of diplomats from the accounting department, because they deal with foreign partners and contracts.
The main duties of an accountant for foreign economic activity
The duties of an accountant for foreign economic activity are as follows: accounting at import and export sites, accounting for imported goods, knowledge and execution of customs documents, payment of customs duties, all work on carrying goods through customs, settlements with suppliers and buyers in foreign currency, knowledge and execution of the necessary documentation for product support, work with banks regarding currency control, accounting and execution of sales, taking into account the specifics of taxation (you need to be able to correctly deduct VAT and control the use of tax benefits on it), accounting of fixed assets, settlements with accountable persons (including, currency, etc.), control of debts of counterparties and suppliers (accounts receivable and payable), reconciliation of settlements, work with primary accounting documentation.
Also, the duties of an accountant for foreign economic activity are reporting and accounting of mutual settlements with clients. The foreign trade accountant maintains correspondence with foreign partners and customers, issues invoices, controls the timely receipt of the necessary documents, draws up passports of transactions, certificates of foreign exchange transactions, and the arrival of foreign exchange earnings. The duties of an accountant for foreign economic activity include currency control, work to close the time period. Of course, with such a list of responsibilities, an accountant should be able to and know a lot.
What are the accountants of foreign economic activity required to be able to do?
Foreign economic accountants must be able to work in the Bank-Client system, know the main modules of the 1C program (Accounting, Trade and Warehouse, Enterprise, UPP 8), be able to work in the Consultant, Taxcom programs and, of course, know Word and Excel. Knowledge is also desirable in English... Otherwise, it will be difficult to fill out the documentation and communicate with partners. For such a position, employers usually require a higher education in finance or economics. Of course, an accountant must know accounting, management and tax accounting, this is an axiom, otherwise, what kind of accountant is this! He must know thoroughly the Customs Code of the Russian Federation, have an understanding of the customs declaration, TNVED, be aware of what are the sizes of customs duties and customs clearance rules. Know the currency legislation of the Russian Federation, know the basics of foreign economic activity, have experience working with customs brokers and transport agents. As you can see, an accountant cannot do without fundamental training.
Since the performance of duties as an accountant for foreign economic activity is not only difficult, but also responsible, in such work people with good analytical skills, active, persistent, thoughtful, decisive, able to work simultaneously on several tasks, purposeful, responsible, attentive and executive and somewhere even a little pedantic.
Usually, when considering a resume, they focus on work experience, preferably targeted training for a foreign economic accountant. Professionals with more experience have a better chance of finding a job. Since accounting is such an area of activity where a lot is comprehended only through practical experience and cannot be clearly learned from the training program.
However, good accountancy courses never hurt! They will tell you about the specifics of this species. accounting activities and will give an idea of the necessary things. They will talk about how to properly keep accounting of foreign economic transactions, the types of contracts, the methods of their conclusion, introduce the mechanisms of foreign economic activity and trade with foreign partners, talk about the conduct of foreign exchange settlements and foreign exchange control, about the intricacies of taxation of foreign economic transactions (excise taxes, duties ).
In addition, the duties of a foreign trade accountant include a lot of additional knowledge that should be available, even though the foreign trade accountant is not directly involved in this. But, he should know not only regulations and regulations governing the foreign economic activity of enterprises, but also to be able to see the prospects for economic, technical and social development the entire industry in general and your organization in particular, to know under what laws it works market economy know the basics of doing entrepreneurial activity, know the basics of marketing and even be informed about the production technologies of their industry. As you can see, the range of duties of a foreign trade accountant is quite wide.
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Day 14 10 -18 15 |
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This course can be taken in 3 formats:
1. - training Scheduled in our .
2. - training Scheduled from any place where there is internet.
3. - training Anytime and from any place where there is internet.
Course volume- 48 academic hours,
of which: classroom - 32 academic hours, for independent practical work - 16 academic hours
OUR METHOD
- Theory and practice in 1C - SIMULTANEOUSLY
- Practice in the 1C 8.3 program on the example of a real company
- In-depth practice with company documents
- Ready-made lecture notes - more time to practice
Attention! Registration of the IPB certificate +1450 rubles. to the cost of the course. Payment is made at the time of the conclusion of the training contract.
For admission you need:
- Diploma ( Higher education or secondary special)
*Attention! If you have a diploma in a foreign language, in accordance with Federal Law 273 "On Education", Art. 107, translation of the diploma into Russian is required.
- The passport
Upon completion of the course, you will receive:
- Certificate of advanced training
COURSE PROGRAM
1. Foreign exchange contract. Application feature. Accounting Regulations
- Features of foreign economic transactions. Legal regulation
- Types of foreign exchange contracts, parties to a foreign exchange contract
- Transfer of ownership. Ownership transfer options
- Terms of delivery - concept and terms (Incoterms 2010)
Working with visual material ( foreign exchange contract). Application practice
2. Exchange control. Currency legislation
- The procedure for exercising foreign exchange control over the implementation of foreign exchange transactions
- The procedure for registering a transaction, the composition of documents confirming currency transactions, the procedure for their submission
- Federal Law of 10.12.2003 No. 173-FZ "On Currency Regulation and Currency Control"
Working with visual material (transaction passport, certificate of currency transactions, certificate of supporting documents). Application practice
3. Declaration of goods
- Customs regulation
- Declaration of goods. Declaration for goods
- Formation of the customs value of goods. Methods for determining the customs value. Adjustment of the customs value of goods. Reflection of transport costs
- Types of customs payments. Calculation and payment procedure
Working with visual material (declaration for goods, annexes to the declaration for goods). Solution example
4. Operations with currency. Reflection in accounting and tax accounting of transactions in foreign currency
- Assets and liabilities in foreign currency. Accounting features. PBU 3/2006 requirements
- The procedure for buying and selling currency. Basic requirements and conditions
- Accounting for currency transactions: buying, selling, settlements with suppliers, accounting for advances. The concept of exchange rate difference. Revaluation. The main accounting entries
- Features of tax accounting of foreign exchange transactions
Solution of the example in the 1C 8 program, practical application in the 1C program of operations related to the purchase / sale of currency, currency revaluation, settlements with suppliers in foreign currency)
5. Accounting for imports of goods. "Import" VAT. Import of goods in accordance with the Customs Code of the Russian Federation
- Import of goods in accordance with the Customs Code of the EAEU
- Features of accounting for import transactions in accounting and tax accounting
- Formation of the cost of imported goods in accounting and tax accounting
- Formation of the cost of imported goods in accounting and tax accounting with advance payment forms
- VAT accounting for import. Features of the reflection of "import" VAT in tax return
- Formation of tax reporting
The solution of the example in the 1C 8 program, the practical application in the 1C program of operations related to the purchase of imported goods, settlements with suppliers in foreign currency, the formation of a purchase book, filling out a tax declaration). Formation of tax reporting
6. Accounting for imports of services
- Import of works and services. Federal law dated October 13, 1995 No. 157-FZ "On government regulation foreign trade activity "
- Features of foreign economic contracts for the performance of work and services. Determination of the place of sale of services. Documents confirming the provision of services
- Basic accounting entries
- Features of accounting for international transportation services
- Tax agent. Accounting for VAT on works, services received from foreign organizations, individuals. Income tax paid foreign organizations
- Accounting for the import of transactions for the provision of services by non-residents when using special regimes. Tax reporting
- Settlements with the budget when performing functions tax agent
- Tax reporting when importing works and services
The solution of the example in the 1C 8 program, the practical application in the 1C program of transactions related to the provision of services by a non-resident, settlements with suppliers in foreign currency, the formation of a purchase book, filling out a VAT tax return. Formation of tax reporting
7. Accounting for the export of goods
- Export of goods in accordance with the Customs Code of the EAEU
- Export accounting
- Procedure for payment of customs payments
- Tax rates for VAT when importing goods into the customs territory of the Russian Federation
- The procedure for applying a zero VAT rate
- Zero rate confirmation. A package of documents required for confirmation
- The procedure for refunding "export" VAT. Chapter 21, Article 176, "Tax Refund Procedure"
- Separate VAT accounting
- Accounting for export operations under special regimes
Work with documents and Practice in 1C:
The solution of the example in the 1C 8 program, the practical application in the 1C program of operations related to export, settlements with foreign buyers in foreign currency, the formation of entries in the purchase book. Formation of reporting forms. VAT declaration
8. Eurasian Economic Union
- Determination of customs value in accordance with EEC legislation
- Reflection of import and export transactions within the EEC
- Calculation of VAT when importing goods to Russia from the EEC countries
- The moment of determining the tax base
- The procedure for confirming the import of goods from countries - members of the EEC
- Confirmation of import from EEC countries
- Indirect Tax Declaration. Declaration of importation of goods and payment of indirect taxes
- Conditions for accepting for deduction the amount of paid "import" tax
- Accounting for foreign economic transactions by companies operating in special regimes
Working with visual material. Filling in a declaration on indirect taxes when importing goods into the territory of the Russian Federation from the territory of the EEC member states. Application for the importation of goods and payment of indirect taxes. Solution example. Reflection of the operation in the 1C program 8.
FINAL TESTING
They are very popular among chief accountants and executives. Unfortunately, the ever-changing currency and tax law requires constant updating of knowledge. Foreign trade courses at the Runo center require knowledge of the basics of accounting, so they are not suitable for novice accountants from scratch.
What you will learn from our courses on foreign economic activity for accountants
Unfortunately, there are very few centers that offer courses in foreign exchange transactions, combined with the study of the 1C program in terms of reflecting currency transactions in the 1C8 program. Along with theory, we show how currency transactions are reflected in the 1C8 program.
So, after completing our courses for the chief accountant of foreign trade activities, you will learn:
- How to conduct transactions related to the import and export of goods and services
- How to calculate VAT on import transactions and VAT reflection in the declaration
- What customs documents can be taken into account to calculate the cost of imported goods and services
- How to reflect exchange rate differences on foreign exchange transactions in the 1C program
- How to make settlements with foreign counterparties and how to reflect currency transactions in the 1C8 program
- How not to be mistaken in reporting when reflecting currency transactions
- And much more according to the course program
Why our foreign exchange rates are very effective.
1. We are not reading bare theory.
All material is considered on real and live examples. Since the accounting of currency transactions has its own characteristics, the teacher uses customs documents and other primary documents in accordance with latest changes Legislation.
2. We do not have boring dictation lectures
Since the main principle of our training is PRACTICE, our students do not write behind the teacher. We have prepared all the notes for study in advance, and they are available from personal account student.
3.From the first lesson - work in the 1C program of currency transactions
Immediately after the theoretical material, the teacher considers examples and immediately all the operations of this example are entered into the 1C 8 program.
And also why they choose our courses in foreign economic activity
The course on foreign exchange operations is conducted by a practitioner, a professional in her field Botova Elena Vitalievna. She was able to make the classes interesting and exciting, any questions from students will definitely find their answer. Therefore, the bulk of our students in this course are former students of Elena Vitalievna, their colleagues and friends.