Determination of financial statements as a single system of data on the property and financial position of the Organization. Reflection mechanism on accounting accounts for the reporting period

Credits - 15.07.2020

1. Methods of generalizing information about the economic operations of the organization for reporting period

2. Procedure for drawing up a chess table and a working-salary statement

Compliance with accounting principles and requirements for the preparation of accounting reporting helps to obtain truthful and objective information on the activities of the organization. In order for the reporting to comply with the requirements of it, the conditions must be followed:

- Conducting a host. operations only on the basis of properly decorated primary documents (accumulative, grouping statements);

- fixation of all households. operations and results of inventory for the reporting period;

- coincidence of synthetic data and analytical accounting.

The preparation of reporting is preceded by the preparatory work, which is carried out on a predetermined special schedule (6 stages):

1. Check ...
Compliance of the data of primary accounting documents. accounting. Primary documents are drawn up at the time of the operation or directly at its end. At the same time, it is checked, whether all the available primary documents have reflected in accounting. All processed primary documents must be tested for their compliance with approved forms. Documents that are not provided for typical forms should be approved by an order for the organization's accounting policy, pay attention to the presence of a contract; Attention should be paid to the availability of signatures responsible;

2. Conducting property inventory and financial obligations. Identified when inventory discrepancies between the actual presence of property and accounting data are reflected in accounting in that month when the inventory was completed;

3. Declaring the assessment of property of the balance sheet. Assessment of property articles should be as close as possible to the level of market prices for similar objects;

4. Check records on accounts accounts. The cycle of accounting work for the month (in the intermediate period) is divided into three parts:

1) Compilation accounting records (wiring) on \u200b\u200bthe basis of primary documents, accumulative, grouping statements. This is the main part of the accounting work cycle during the intercountry period. This work requires an accountant knowledge of regulatory accounting documents and tax legislation;

2) Transfer of all facts economic activity For a month from primary documents to accounting registers (Nr., in the register of the host. operations, etc.);

3) Formation of information on accounting objects on the accounts of the General Book on the basis of the final data of the accounting registers.

5. stage– closing at the end of the reporting period of all operating accounts:calculation, collectively distributive, comparing, financially productive. But before that, all accounting records on synthetic and analytical accounts must be made, including inventory results, their correctness is verified. Closing accounts, take into account that with the mutual use of products and services, workshops and plots are impossible in all cases to attribute actual costs to all calculation objects. Part of the costs for some calculation objects are reflected in the planned assessment. For this reason, it is important to substantiate the sequence of closing accounts.

In practice B. industrial enterprises Account closure is starting with production bills that have the maximum number of consumers and minimal counter costs, and closing by accounts with a minimum number of consumers and the maximum number of oncoming costs.

Initially calculate the cost Services of auxiliary industries and close the score 23.

Then distribute expenses of future periods, general production and generality expenses and close accounts 97, 25, 26, 28, 40, 94. Their turns on the debit and loan are necessarily equal, there is no balance.

At the next stage, the cost of production of the main industries of production is calculated and the costs of 20 are credited; 29, make entries on accounts for accounting for capital investments.

Determine financial results From the activities of the Organization and closed accounts 90, 91, distribute profits and close the score 99 (balance reformation). These accounts are closed once at the end of the year.

At the 6th stage Based on the data of the accounting registers at the end of the month make up a negotiable statement According to the accounts of synthetic accounting and transfer turns and remnants to the main book.

2 Indicators of the chief book - the debit and credit accounts, as well as balance balances, are used to compile accounting reporting. To make sure that the reporting and completeness of the indicators periodically check the records on accounts using various techniques, they depend on the applied form of accounting.

Typically, checking records on the accounts of the main book are carried out:

1. Move the revolutions for each synthetic account with the results of documents that served as the basis for records on this account;

2. Carry out revolutions and remnants or only balances on all accounts of synthetic accounting;

3. Receive revolutions and residues or only residues for each synthetic account with the corresponding indicators of analytical accounting.

For the reconciliation of data, there are negotiable (chess) or bevel-salary statements separately according to synthetic and analytical accounts (Table 1).

Table 1 - Rolved Salde Vedomost (abbreviated form)

Checking accounts on synthetic accounts is carried out according to the results of the operating and salad statement. The three pairs of summation columns in it must reflect debit and credit results equal to each other:

- the balance at the beginning of the period according to D-TU should be equal to the beginning of the period of the one (column 3 and 4);

- Turns over the debit period should be equal to turnover for the period on the loan (columns 5 and 6);

- The balance at the end of the debit period should be equal to the balance at the end of the loan period (columns 7 and 8).

The lack of equality in any pair of columns indicates an error in the records or in counting records on accounts. However, in this case, there may be errors and accounts. For example, individual amounts can not be recorded on those accounts to which they relate. To identify such and similar errors, they make reconciliation of data of the operating and salad statement on synthetic accounts with the corresponding indicators of analytical accounting. The verification is carried out like this: the results of the reverse-balanced statements on analytical accounts are checked with the data of the corresponding synthetic account in a ruble-salentic statement on synthetic accounts. Equality of residues and revolutions indicate the correctness of records in accounting accounts.

All forms of accounting reporting are filled on the basis of balances on the accounts of the main book. Balance Asset Articles are filled in data from debit balances of active accounts, and balance sheet items - according to credit balances of passive accounts. Accounts reflecting the status of calculations (60, 62, 68, 71, 75, 76) are shown in the balance in the deployment. Mutual repayment of receivables and accounts payable (Sharp the Balance) leads to the falsification of the balance. Some accounting indicators are filled on the basis of analytical accounting data (statements, orders or other register journals).

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Introduction

19. Accounting Accounting Check

Conclusion

List of sources used

Introduction

accounting Documentation Taxation

Place by passing a study practice - Limited Liability Company "Vitadent"

The purpose of the practice is the consolidation and deepening of theoretical knowledge obtained during the educational process, as well as the acquisition of practical skills for their application.

Address: PGT. Vanino st. Peace, d. 4.

Leader: Vasilenko Yuri Borisovich

The main activity of the enterprise is: dental practice.

1. Organization of the work of the accounting apparatus

Accounting is an independent structural unit of an organization and cannot be part of a different organizational unit.

Apparatus structure:

The estimated accounting department conducts calculations with workers and employees on wages and social insurance, performs calculations with financial bodies, banks and depositors, accounting reporting on labor and wages;

The material department is engaged in consideration of settlements with suppliers, takes into account the movement of fixed assets, materials, containers; Checks the correctness of warehouse accounting of material values, constitutes a report on the availability and motion of material and other property values;

The department of calculation and currency transactions is engaged in accounting for banking and currency transactions.

The general department of the company's accounting department keeps accounting for all other economic operationsIt constitutes consolidated and summarizing documents, organizes an accounting archive.

In practice, accountants have to:

1. Compile contracts, which may take several hours to compile one serious thoughtful document;

2. Analyzing other people's contracts, which also requires time and attention;

3. Document design. The same ticket office decorated in accountants-cashiers requires the signature of the chief accountant.

4. Install the requirements for paperwork, instruct the personnel, to respond to the constantly emerging personnel on various situations issues;

5. Go to challenges to management and express your opinion, advise, argue, ask and demand.

2. Features of documenting economic operations and accounting

All economic operations conducted by the Organization should be issued by exclusive documents. These documents serve as primary accounting documents, on the basis of which accounting records.

The requirements of the Chief Accountant for documentary registration of economic operations and the submission to the accounting service of documents and information are mandatory for all employees of the organization.

Depending on the nature of the operation, the requirements of regulatory acts, methodological instructions on accounting and the technology of processing of accounting information in primary documents may include additional details.

The list of persons with the right to sign the primary accounting documents, approves the head of the Organization in coordination with the chief accountant.

Documents that are issued economic transactions with cash are signed by the head of the organization and the chief accountant or authorized by them.

Without signature of the chief accountant or authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be taken to execute (with the exception of documents subscribed by the head of the federal executive body, whose design features are determined by the individual instructions of the Ministry of Finance Russian Federation). Under financial and credit obligations are subject to documents issuing financial investments of the Organization, loan agreements, credit agreements and contracts concluded on a commodity and commercial loan.

In case of disagreements between the head of the organization and the chief accountant for the implementation of individual economic operations primary accounting documents According to them, they can be taken to execute from the written order of the head of the organization, which carries the full responsibility for the consequences of the implementation of such operations and the inclusion of data on them to accounting and accounting reporting.

The primary accounting document should be drawn up at the time of the economic operation, and if it is not possible - immediately at the end of the operation.

In the implementation of goods, products, works and services with the use of cash registers, the preparation of the primary accounting document is allowed at least once a day at its end on the basis of cash checks.

The creation of primary accounting documents, the procedure and timing of the transmission of them for reflection in accounting is carried out in accordance with the document management schedule approved in the organization. Timely and high-quality registration of primary accounting documents, transferring them on time to reflect in accounting, as well as the accuracy of the data contained in them provide persons who have also signed these documents.

Correction in cash and bank documents is not allowed. In the remaining primary accounting documents, corrections can be made only in coordination with persons who have compiled and signatured these documents, which must be confirmed by the signatures of the same persons, indicating the date of making corrections.

3. Formation of the tax system for a particular organization

Dental Clinic Accounting Policy

At the end and at the beginning of each year the accountant has a lot of work. Therefore, accounting policies for the next year it most often develops only before reporting for the year in the tax inspectorate. While he had to do it last year. At the same time, approve the accounting policies for the next year should be their order director of the dental clinic no later than December 31 of the previous year. This follows from P.P. 5 and 9 Accounting Regulations "Accounting Policy of the Organization" (PBU 1/98), which was approved by the Order of the Ministry of Finance of Russia dated December 9, 1998 N 60N.

We list the main questions that should be reflected in the accounting policy of the dental clinic:

Methods of accrual depreciation of fixed assets, validity of their application;

The procedure for taking into account fixed assets worth less than 10,000 rubles, the procedure for incidental accounting of such fixed assets transmitted;

The order of reflection in the accounting accounting of depreciation by the objects of intangible assets;

The order of reflection in the accounting record of the process of the preparation and acquisition of consumables intended for the provision of dental services, as well as the procedure for taking into account material reserves for general activity (application or non-visation of accounts 15 "Preparation and acquisition of material values" and 16 "Deviation in the value of material values") ;

Method of assessing material reserves in their write-off in production when providing medical services;

Applied methods for calculating the cost of medical services (must be specified which expenses are direct, and which indirect);

Ways of distribution of indirect costs;

The procedure for the write-off of general expenses and sales costs;

The selected reflection option in the accounting registration of unfinished production on unfinished cases of treatment (for example, deactivation);

Accounting procedure and financing of repair of fixed assets (medical equipment, equipment of general purpose, etc.);

List of created reserves upcoming expenses and payments;

Accounting procedure for future periods;

The procedure for the use and distribution of net profit remaining at the disposal of the dental clinic.

In addition, each dental clinic in accounting policies should reflect the activities specific only for it. For example, dental clinics that not only provide medical services, but also sell related goods (in particular, the prevention of the PTC cavity) must necessarily provide in their accounting policies an option for evaluating goods.

Value added tax

A feature of taxation of VAT dental services (as well as medical services in general) is, of course, exemption from taxation in accordance with Article 149 Tax Code Russian Federation (hereinafter referred to as the NK RF). Recall that medical services are exempt from taxation on the basis of subparagraph 2 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation. According to the indicated subparagraph, the operations for the implementation of medical services provided by medical organizations and (or) institutions, private medical practice doctors in the presence of licenses to carry out activities licensed in accordance with Russia's laws.

Moreover, for the purpose of chapter 21, the Tax Tax of the Tax Code of the Russian Federation, the NK of the Russian Federation includes in particular medical services provided to the population in diagnosing, prevention and treatment, regardless of the form and source of payment on the list, approved by the Decree of the Government of the Russian Federation. We will remind the reader that this list approved by Decree of the Government of the Russian Federation of February 20, 2001 No. 132 "On Approval of the List of Medical Services for the Diagnostics, Prevention and Treatment Remitted by the Population, the implementation of which, regardless of the form and source of payment, is not subject to value added tax "

Based on the specified list and provisions on licensing of medical activities, approved by the Decree of the Government of the Russian Federation of July 4, 2002 No. 499, dental services provided by the population are not subject to the taxation of VAT.

4. Sources of paying taxes, fees, duties

A source of tax or duties and the object of taxation will often be closely related, in some cases even fully coincide, but at most points these are two different concepts. The source from where they draw the bulk of taxes, duties and fees, is the income of the tax payer, at the same time the object of taxation is the organization, a company, or a natural or legal entity, that is, the payer.

The main source of taxes from individuals - wages, pensions and income from small business activitiesnot requiring a classification from entrepreneur as a legal entity. In a word - all net income to be taxed. Under the notion of "net profit" I mean the balance of the sale of goods after the deduction of all the costs of its production, the work of workers and the material costs of raw materials. In some cases, the source of tax is considered by the ownership of the tax payer: this requires weighty arguments, since the property itself is the result of income on the one hand, but loss of rights to it from the payer and the acquisition of such a tax authority or another person requires serious legal justification. If the tax on income will be paid in this way, then the moment will come when the source of payment is simply runs out. That is why there is a rule that determines the concept of a tax source:

1. Any money, bank securities.

2. Revenues from the activities received by the payer - this number includes the goods acquired by income.

3. Borrowed funds target financing, funds of loans and loans.

5. Calculation of federal, regional and local taxes with specific tax regime

A list of federal, regional and local taxes in 2016, indicating the articles of the Tax Code of the Russian Federation, regulating the procedure for recognizing taxpayers for tax, as well as an object and tax rates and rates

Tax type		Who is the taxpayer
Federal taxes


	Profit Tax
	Fees for the use of the objects of the animal world and for the use of water biological resources
	Mineral mining tax
	Water tax
	State duty		Art. 333.19, 333.21, 333.23, 333.24.333.26, 333.28, 333.32, 333.31.32.2, 333.33
Regional taxes	Property tax
	Transport tax
	Gambling Tax
Local taxes	Tax on property of individuals
	Land tax
	Trade collection

6. Synthetic and analytical accounting of calculations with budget for taxes and fees

Analytical accounting on account 68 "Calculations for taxes and fees":

68.01 Income tax of individuals

68.02 Value Added Tax

68.04 Profit Tax

68.07 Transport tax

68.08 property tax

68.11 Unified Income Tax

68.12 Unified tax when applying a simplified tax system

Accrual:

Debit 70 Credit 68.01 - Painted tax on personal income with the amount of remuneration.

Debit 19 Credit 76 - Accrued VAT

Debit 19 Credit 68.02 - VAT account

Debit 99 Credit 68.04 - Accrued income tax.

Debit 26 Credit 68.07 - Called Transport Tax.

Debit 91-2 credit 68.08 - accrued property tax.

Debit 99 Credit 68.11 - Accrued ENVD

Debit 99 Credit 68.12 - Accrued

Listing:

Debit 68 (corresponding subaccount) Credit 51 (50) - tax paid

7. Conducting an analysis of the tax burden at various systems Taxation

Tax Load Calculation Methods

Methodik	System N.	VAT, excise taxes	Integrated index
1. Department Methodology tax Policy Ministry of Finance of the Russian Federation (author - E.V. Balatsky).			Revenue with VAT
2. Methodology M.N. Crainina.			Profit before tax
3. Methods A. Kadushina and N. Mikhailova			Added value
4. Methodology Litvin M.I.			Tool source
5. Methodology Kirov E.A.			Newly created value
6. Methods of Novodvorsky V.D. and Sabanina R.L.	Output		Expected annual income
7. Methodology Salkova O.S.	Output		Estimated profit
8. Methods of calculating the tax burden with a special tax mode (UCNO, ESHN)			Added value for a special tax regime
9. The technique of Kozhevnikova E.B. And dropped by O.P.	Integrated business structure		Added value for integrated business structure

8. Registration of payment documents for the transfer of taxes and fees to the budget

The payment order is filled in accordance with the order of the Ministry of Finance of Russia dated November 24, 2004. No. 106n "On approval of the rules for specifying information in the fields of settlement documents on the transfer of taxes, fees and other payments in the budget system of the Russian Federation".

When making a payment order, you must fill in all fields (101 - 110). Availability B. payment order Excluded fields are not allowed and entails the direction of payment in the category of "unexplained payments", in the worst case to re-transfer tax, collecting or other mandatory payment to the budget system of the Russian Federation.

9. Determining the class of professional risk, insurance factor of the organization and calculation of insurance contributions from accidents at work and occupational diseases

Professional risk class	Insurance fare,%	Professional risk class	Insurance fare,%

The size of the tariff depends on the class of professional risk to which the main type of activity of the Insured (Part 1 of Article 21 of the Federal Law No. 125-FZ dated 24.07.1998 N 125-FZ, paragraph 8 of the Rules of Conditions of Economic Activities for the Class of Professional Risk, approved by the Government Decree of the Russian Federation from 01.12.2005 N 713, further - the rules for attributing activities to the class of professional risk).

Insurance rates depending on professional risk classes are established federal law (Part 1 of Art. 21 of the Federal Law of 24.07.1998 N 125-FZ).

In 2015, the following are applied. insurance rates (Article 1 of the Federal Law of 01.12.2014 N 401-FZ, Art. 1 of the Federal Law of December 22, 2005 N 179-FZ "On Insurance Tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006").

Professional risk class for insurers (organizations, individual entrepreneurs)

For the first time, the class of professional risk is assigned when registering as an insurer in the FSS bodies of the Russian Federation. The established professional risk class and the compliant insurance tariff is reflected in the notification of the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases. This document of the FSS organ of the Russian Federation sends to the insured after registration (paragraph 10, annexes N No. 3, 4 to the order of organizing the work of the executive bodies of the Fund social insurance Of the Russian Federation on the registration of legal entities as insurers on the basis of the information contained in the Unified state registry legal entities approved by the decision of the FSS of the Russian Federation of March 23, 2004 No. 27, then - the procedure for registering organizations).

10. Reflection in accounting accounting of operations on insurance premiums in extrabudgetary funds

For taxpayers apply the following social tax rates:

Tax base for each employee with a growing result from the beginning of the year	Pension Fund Russian Federation	Social Insurance Fund of the Russian Federation	Mobility funds medical insurance
			Federal Compulsory Medical Insurance Fund	Territorial Mandatory Medical Insurance Funds
Up to 100000 rubles.
From 10,0001 to 300,000 rubles.	28000 rub. + 15.8% with a sum exceeding 100,000 rubles.	4000 rubles. + 2.2% with a sum exceeding 100,000 rubles.	200 rubles. + 0.1% with a sum exceeding 100,000 rubles.	3400 rub. + 1.9% with a sum exceeding 100,000 rubles.	35600 rub. + 20.0% with a sum exceeding 100,000 rubles.
From 300001 to 600,000 rubles.	59600 rub. + 7.9% with a sum exceeding 300,000 rubles.	8400 rub. + 1.1% with a sum exceeding 300,000 rubles.	400 rubles. + 0.1% with a sum exceeding 300000 rubles.	7200 rub. + 0.9% with an amount exceeding 300,000 rubles.	75600 rub. + 10.0% with a sum exceeding 300,000 rubles.
Over 600000 rubles.	83300 rub. + 2.0% with a sum exceeding 600,000 rubles.				105600 rub. + 2.0% with a sum exceeding 600,000 rubles.

In accordance with the second part of the Tax Code of the Russian Federation 01/01/2001, a single social tax was introduced enrolled in state extrabudgetary funds - Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Compulsory Medical Insurance Funds of the Russian Federation and intended for the mobilization of funds for the realization of citizens' right to State Pension and Social Security and Medical Assistance.

The object of taxation to calculate the tax recognize payments, remuneration and other revenues accrued by employers in favor of employees for all reasons.

Taxpayers pay advance payments on the tax monthly on time set to obtain funds in the bank for labor payment over the past month, but no later than the 15th day of the next month.

In terms of tax payments, taxpayers are obliged to submit information about the amounts of amounts to the Social Insurance Fund:

accrued tax to the social insurance fund of the Russian Federation;

used on the payment of benefits for temporary disability, for pregnancy and childbirth, to care for the child until they reach the age of 1.5 years, at the birth of a child, to reimbursement of the value of a guaranteed list of services and social benefits for the burial, to other types of public social insurance benefits ;

directed by them to the sanatorium-resort service of workers and their children;

expenses subject to test;

payable to the Social Insurance Fund of the Russian Federation.

11. Rules for filling out the status of the payer, the Inn Recipient, the PPC of the recipient, the name of the Fund, the CBK, OKATO, the foundation of the payment, the tax period, the document number, document dates, type of payment

From January 1, 2005, there are new rules for filling out the settlement documents on the payment of taxes. What and in what fields should be indicated, the employees of the Ministry of Finance of Russia explained.

Recall that the form of payment order itself is given in the Regulations on non-cash settlements approved Central Bank Of the Russian Federation of 03.10.2002 N 2-p. There you can also find the instructions for filling it.

In addition, at present, when transferring money to the budget, it is necessary to take into account the requirements of the joint order of the Ministry of Agriculture of Russia N BG-3-10 / 98, GTC of Russia No. 197 and the Ministry of Finance of Russia N 22N from 03.03.2003 .. Basically a new order of financial workers supplemented A number of indicators with regular codes and changed the names of some application applications. For example, in the title of Appendix 2, which is devoted to the characterization of the payment, added the phrase "administered by the tax authorities". And this actually means that this order will only be attributed to those payments (taxes, fees, penalties and fines) that control the tax office. The general rules of reflecting information in the fields of settlement documents in 2005 did not change. As before, it is necessary to indicate:

INN, PPC and the name of the payer;

INN, CAT and the name of the recipient;

Firm status;

The code budget classification and OKATO;

Foundation of payment;

Taxable period etc.

Field Decoding:

Information about the payer and recipient. As before, three fields are assigned to such information in the payment.

The first two are "Inn" and "CPP" - fill out on the basis of a certificate of registration. Moreover, if the payer is Piz. He does not have a person and such information, in these graphs they are affixed.

The third field is "payer". It indicates:

Legal entities are the name of the company, its branch or a separate division;

Entrepreneurs, private notaries, lawyers established by lawyers, heads of peasant (farmer) farms - surname, name, patronymic.

At the same time, in brackets indicate: "IP", "Notary", "lawyer", "KFH", respectively;

Other individuals - surname, name, patronymic and residence. Recipient information is also recorded in three separate fields: INN, CAT tax Inspection (customs) and the name of the Department of the Federal Treasury (department executing the region). Also in brackets in abbreviated form, the name of the tax inspectorate (customs) is given.

The status of the organization. In the upper right corner of the bills, it is still necessary to fill in the field 101 - "Payer Status". It indicates two-digit codes, the list of which is now expanded and has the following form:

	Payer status
	Organization
	Tax agent
	Tax collector and fees
	Tax department
	Territorial bodies of the Federal Bailiff Service
	Participant of foreign economic activity
	Customs Service
	Payer of other payments not administered by the tax authorities
	Individual entrepreneur
	Private notary
	Lawyer, established a lawyer
	The head of the peasant (farmer) economy
	Other natural person - bank client (account owner)
	Organizations, entrepreneurs and other individuals producing payments to citizens
	Credit organizations issuing settlement documents for transfer taxes (fees) and other payments that pay individuals without opening a bank account

"Covenate" string

In this section, we will discuss the seven fields (104-110) of the payment order in which the following data should be reflected in the strict sequence:

Budget classification code (CBK);

OKATO code;

The foundation code of payment;

Tax period code;

Document Number;

Document date;

Full list of values:

Code - Foundation of Payment

TP - payments of the current year

HD - voluntary repayment of debt on expired tax periods in the absence of a requirement to pay taxes (fees) from the tax authority

BF - current payments of individuals - bank customers (account holders) paid from their bank account

Tr - repayment of debt at the request of the tax authority on the payment of taxes (fees)

RS - Repayment of insulated debt

From - repayment of delayed debt

RT - repayment of restructured debt

Wu - repayment of delayed debt due to the introduction of external management

PR - repayment of debt suspended for recovery

AP - Repayment of debt on the act of verification

AR - Repayment of debt on the executive document

	Foundation of payment
	payments of this year
	voluntary repayment of debt on expired tax periods in the absence of a requirement to pay taxes (fees) from the tax authority
	current payments of individuals - customers of the bank (account holders) paid from their bank account
	repayment of debt at the request of the tax authority on the payment of taxes (fees)
	repayment of insulated debt
	repayment of delayed debt
	repayment of restructured debt
	repayment of deferred debt due to the introduction of external management
	repayment of debt suspended to recovery
	repayment of debt on audit act
	repayment of debt on the executive document

Please note: if in the field 106 will stand "0", tax employees Put the foundation of the payment yourself.

The financial employees did not change and another to their rule: in the settlement document, only one base and type of payment can be specified on a single CBC.

Field 107 is intended for the "Tax Performance" indicator. It consists of 10 signs - AA. BB.YYYY, two of which are dividing symbols ("."), And the other eight have a semantic value:

AA - the frequency of payment of tax (monthly payments ("MS"), quarterly payments ("kV"), semi-annual payments ("pl") and annual ("GD"));

BB - number of the month, quarter, half of the year. Please note: when paying the tax once a year, these marks are filled with zeros - "00";

Yyyg - year.

If specific dates are installed for any payment, then in the field 107 it is them that fit (for example, 04/30/2004).

The 108 field indicates the document number on which the payment is made. This indicator depends on the value of the Field of Paying. For example, with the "AP" indicator in the 108 field, the audit number number is affixed. All values \u200b\u200bthat this field can receive are listed in paragraph 7 of Annex 2 of the commented order. The exception is "TP" and "Zd". With these bases of payment in the field 108 is written "0".

In the 109 field put a date of a document that served as the basis for the payment of tax. This indicator has the structure of the "Day. Movement" (paragraph 8 of Annex 2 of the order of the Ministry of Finance of Russia N 106N). For example, for payments of the current period ("TP") put the date of signing of the Declaration (Calculation) presented in the Tax Inspectorate.

12. Accounting accountability as a single system of data on the property and financial position of the organization

Accounting reporting is a unified system of data on the property and financial position of the enterprise (organization) and the results of its economic activity, based on accounting data on established forms.

Accounting reporting of organizations (except for budget and insurance organizations and banks) consists of:

1. Accounting balance;

2. Profit and loss statements;

3. Explanations to the accounting balance sheet and the report on profit and loss, including: Report on Capital Changes, Motion Report money, Annex to the accounting balance, explanatory note and other forms of reports provided for regulatory acts;

4. Audit conclusion confirming the accuracy of the organization's accounting reporting if it is subject to compulsory audit in accordance with federal laws.

In drawing up accounting reporting it is necessary:

1. Compliance during the reporting year of the adopted accounting policy of reflection of economic operations and assessing property and obligations, based on the procedure established by law;

2. A reliable and complete presentation of information about the property and financial position of the organization, as well as the financial results of its activities;

3. ensure the neutrality of the information; This requirement is an element of the principle of reliability of information and provides for reflection in the reporting only neutral, i.e. Emergency information.

Reporting cannot be used in the interests of some user groups in order to achieve them beneficial results;

4. Inclusion of indicators of branches, representative offices and other divisions, including allocated to individual balances;

5. Proceed from these unified forms of primary accounting documentation of synthetic and analytical accounting;

6. So that the entrance balance data corresponds to the indicators of the approved final balance for the period preceding the reporting. In the case of changes in the introductory balance, the reasons for such a change should be explained;

7. Any error correction must be confirmed by the signature of those who carry them out, indicating the duty of correction;

8. Drawing it in Russian and in the currency of the Russian Federation;

9. Signing by the head and chief accountant (accountant) of the organization. If the accounting in organizations is carried out at the contractual principles with a specialized organization or a specialist, then the signature of the person leading is obligatory.

13. The reflection mechanism by the growing outcome on accounting accounts for the reporting period

The mechanism of reflection by the growing outcome on accounting accounts for the reporting period

Accounting scheme in any organization can be represented as follows (Figure 1):

Figure 1. Accounting scheme in the organization

The reflection on accounting accounts for the reporting period is made in the registers of synthetic accounting (orders and statements to them) monthly.

Data from these registers is then transferred to the main book for each account or subaccount for each month. For each account or subaccount, the balance in the main book is excreted at the end of the month.

The main book is conducted annually, and information for each account or subaccount is accumulated in it by a growing outcome during the reporting period - the calendar year.

Based on the data reflected in the General Book, the accounting balance of the organization at the reporting date is drawn up.

The balance sheet from January 1, 2013 for the tax inspectorate is drawn up only by the results of the year (part 1 of the Tax Code of the Russian Federation, subparagraph 5 of paragraph 1 of Article 23).

The balance sheet should be quite complete and reliable

Therefore, to ensure these requirements, there must be significant preparatory work carried out by a special schedule for the preparation of the annual accounting balance.

An important step in the preparatory work of reporting is the closure at the end of the reporting period of all operating accounts:

calculation,

collectively distribution

comparing

financial and productive.

Account closure is starting with branches and production accounts that have the maximum number of consumers and minimal counter costs and end accounts with a minimum number of consumers and the maximum number of oncoming costs.

Prior to this work, all accounting records on synthetic and analytical accounts should be carried out in order journals (accounts on the loan of accounts) and the statements to them (turns on the debit of accounts) (including the inventory results) and in the main book, the correctness of these records is verified.

14. The procedure for drawing up balance and explanatory note to the accounting balance

Explanatory note contains information and brief description Directions and activities - current, financial and investment. The document necessarily indicates the main financial indicatorswhich are of great importance and influence on the final result of the activities during the reporting period, as well as the amount of profit and its distribution and decipherates individual indicators of the forms of accounting reporting.

An explanatory note may not be:

subjects of small businesses that are not subject to compulsory audit (clause 3 of the instructions approved by the Order of the Ministry of Finance of Russia of July 22, 2003 No. 67n;

public organizations (associations) who are not engaged in entrepreneurial activities and not having revolutions for the sale of goods, except for retired property / works, services (p. 4 of the instructions approved by the Order of the Ministry of Finance of Russia of July 22, 2003 No. 67n).

The purpose of the explanatory note is to provide users with additional information on the financial and economic activities of the Organization. IN explanatory note can:

decrypt individual reporting indicators;

reveal the procedure for their formation;

analyze them in dynamics and in relationships.

An explanatory note is convenient to form in partitions. For example, the structure of the explanatory note may be like this:

1. General information.

2. The main provisions of the organization's accounting policy for accounting and tax purposes.

3. Decoding individual reporting indicators.

4. Information on affiliated persons.

5. Analysis of the financial and economic activities of the organization.

6. Decisions of the founders at the outcome of the reporting year.

Consider these sections of the explanatory note. Read more.

General

In this section, a brief description of the organization should be brought to: list the basic and non-core activities, indicate whether the organization is engaged in investment and financial activities.

According to paragraph 31 of PBU 4/99, the accounting statements of the organization, an explanatory note provides information on the average annual number of employees for the reporting period and the number of working at the reporting date.

An explanatory note should contain information about changes in the authorized capital of the organization and the causes of these changes.

Joint stock companies provide data:

on the number of shares issued joint Stock Company and fully paid;

It is also necessary to indicate the composition (surnames and positions) of members of the executive and control bodies of the organization.

15. Closing accounting registers and filling of forms of accounting reporting

PM.04 Drawing up and use of accounting reporting

1. Scope of the program

The program of the professional module is part of the program of training of middle-level specialists in accordance with GEF SPO in the specialty 38.02.01 "Economics and Accounting (by industry)" in terms of mastering the main type of professional activities "Drawing and the use of accounting reporting" and relevant professional competencies (PC):

PC 4.1 to reflect the growing outcome of the accounting accounts of the property and financial position of the Organization, identify the results of economic activities during the reporting period.

PC 4.2 to compile the forms of accounting reports in the deadlines established by the legislation.

PC 4.3 to draw up tax returns for tax and fees to the budget, tax declarations for the Unified social tax (ESN) and the forms of statistical reporting in the deadlines established by the legislation.

PC 4.4 conduct control and analysis of property information and financial position of the organization, its solvency and profitability.

2. Objectives and objectives of the module - Requirements for the results of the module

In order to master the specified type of professional activity and the relevant professional competencies, the student in the course of studying a professional module should:

have a practical experience:

Compiling accounting and use of it for analyzing the financial condition of the organization;

Drawing up tax returns, reports on insurance premiums in extrabudgetary funds and forms of statistical reporting, which are included in the accounting reports in the deadlines established by law;

Participation in the counting audit of accounting reporting;

Analysis of information on the financial situation of the organization, its solvency and profitability; be able to:

Reflect the growing outcome on accounting accounts Property and financial position of the organization;

Identify the results of economic activities during the reporting period;

Close up account accounting registers and fill out the forms of accounting reporting in the deadlines established by the legislation;

Establish the identity of accounting reports;

To develop new forms of accounting reporting, to carry out instructions for re-registration of the organization in government bodies; know:

Definition of financial statements as unified system data on the property and financial position of the organization;

The reflection mechanism by the growing outcome on accounting accounts for the reporting period;

Methods of summarizing information about the organization's economic operations for the reporting period;

The procedure for compiling a chess table and a reverse salad statement;

Methods for determining the results of economic activities during the reporting period;

Requirements for the accounting reporting of the organization;

The composition and content of the forms of accounting reporting;

Accounting balance as the main form of accounting reporting;

Methods of grouping and transferring generalized accounting information from the operating station in the form of accounting reporting;

Procedure for drawing up an explanatory note to the accounting balance;

The procedure for reflecting changes in accounting policies for accounting purposes;

The order of the organization of obtaining an audit opinion if necessary; deadlines for the presentation of accounting reporting;

The rules for making corrections in accounting reporting in case of identifying incorrect reflection of economic operations;

Forms of tax declarations for taxes and fees in the budget and instructions for filling them;

The form of the tax return on the ESN and the instructions for completing it;

Form of statistical reporting and instructions for completing it;

Deadlines for submitting tax returns to state tax authorities, extrabudgetary funds and state bodies statistics;

16. The procedure for compiling a chess table and a working-salary statement

The negotiable Vedomosti call special tables in which a generalization and verification of these all accounts are conducted.

Proceedings are compiled separately by synthetic and analytical accounts for each reporting period.

The negotiable report on synthetic accounts is a table that reflects the turnover and remnants of synthetic accounts is filled on on the basis of these data on the enterprise. It records the name of the synthetic account, its number (cipher), then three pairs of columns are given.

1. Primary balance. The first pair of totals: the equality of the initial balance on the debit and the loan implies from the equality of the result of the asset and the liabilities of the balance at the beginning of the reporting period.

2. Turns (per month, quarter, half year, nine months, year). The second pair of outcomes: the equality of revolutions on the debit and the loan is due to the method of double ... records of operations in accounts in the same amount.

3. Finite balance. The third pair of outcomes: the equality of end balances on the debit and the loan follows from the equalities of the first (equality of funds and sources) and the second pair (dual recording method) of the results.

The dual reflection is the record of the economic operation in the debit of one and on the credit of another account in the same amount. When automation of accounting errors are excluded. Equality of outcome reverse Vedomosti Based on the dual reflection of business operations on accounts.

Errors that do not reveal a negotiable statement in records of the economic operation on accounts:

Correct correspondence of accounts with the same incorrect amount;

Incorrect correspondence of accounts with the same right amount;

Not specified correspondence for accounts for the economic operation.

Equality of the results of a negotiable statement with such errors is not violated.

Purpose of the negotiable statement on synthetic accounts - the control: checking the completeness and correctness of records on accounts.

To verify the correctness of the records for analytical accounts, the revolving statement data on analytical accounts is checked with the data of its synthetic account - they must be equal.

The negotiable statement on analytical accounts includes natural and value indicators or only value depending on the structure of analytical accounts.

Features of the preparation of the operating statement:

The results of the balance and revolutions on the loan and the debit must coincide, be accurate and substantiated both on the reporting in general and for each account and subaccount separately;

At the beginning of the year, the balance on all accounts should correspond to the indicators of the operating and salad statement at the end of last year;

There should be no formation of minus or credit value on the balance on active and property accounts, as well as the formation of minus or debit value on the balance of passive accounts. On the balance sheet accounts 90.91 and 99, the balance should be absent at the beginning and end of the reporting year;

There must be a confirmation of data inventory data at the end of the reporting application for assets and liabilities for property, calculations, obligations, counterparties, and so on;

Check the logicality and compliance of the balance and revolutions on interconnected accounts. For example, make a calculation that confirms that the revolutions on account 90.3 "VAT" corresponds to the turnover of 90.1 "revenue". This can be determined by multiplying the account indicator 90.1 on the appropriate VAT rate. As a result, it turns out the value of an equal account 90.3. Spend similar confirmation calculations on other interconnected accounts;

It is impossible to test in the accounting statements between the liabilities and assets, losses and profits, except when it is spelled out to accounting. Based on this rule, the balance on obligations in the statement should be reflected "deployed", i.e. Without summation. In other words, the existing debit balance is reflected in the relevant article asset of the balance, and the loan - under the liabilities article. You can reflect the minimized amount in the event that the organization has deferred tax assets and liabilities that are taken into account when determining income tax.

Chess Conduction is a set of revolutions on accounts that serves to disclose their content and verify the correctness of account correspondence.

Chess negotiable statement is filled to determine the revolutions on the debit and credit accounts in order to fill the operating statement for the reporting period. The debit of all accounts should be equal to turnover on the loan of all accounts during the reporting period, otherwise an error is allowed to find and fix.

17. Methods for determining the results of economic activities during the reporting period

The reporting of the organization is a system of indicators characterizing the conditions and results of its work for the past period; Essentially, this is a special type of accounting records that are a brief learning from current accounting, reflecting summary data on the status and results of the activities of the economy for a certain period. The reporting value is in its authenticity, integrity, timeliness, simplicity, verifiability, comparability, efficiency, compliance with strictly established procedures for design and publicity. Reliability is based on information not only accounting, but also other types of accounting, primarily statistical. The accounting articles are made in the reporting year must be confirmed by the results of the inventory of assets and liabilities. (PBU 4/99) The accuracy of the accounting reporting increases its integrity, i.e. It should include indicators of financial and economic activities both the organization itself and its branches, representative offices and other structural units, including allocated for independent balances.

A) on purpose distinguish external and internal statements. External reporting serves as a means of informing external users about the nature of the activity, profitability and property status of the economic entity.

B) in periodicity distinguish annual and intermediate reporting. Reporting, composed as of the end of the reporting year, is annual reporting. The reporting, which is based on the intra-year date is the interim reporting.

C) according to the degree of generalization of reporting data distinguish individual, consolidated and consolidated reporting. Individual reporting It characterizes the position and results of the activities of a separate business entity - a legal entity.

D) Depending on the content distinguish: accounting, statistical, managerial, tax.

18. Methods of grouping and transferring generalized accounting information from the operating statement in the form of accounting reporting

Methods of grouping and transferring generalized accounting information from the operating station in the form of accounting reporting.

The operating statement is one of the main documents in the financial statements. From the data contained in this document, and the balance of the enterprise is drawn up. The statement shows the balances on the accounts (separately for each account, subaccount) at the beginning and end of the reporting period, allows you to get information about the turnover (by debit, on the loan) for a given period.

Economic operations in accounts are reflected in the dual record method due to the duality of the economic processes themselves. Thus, the economic operation of the receipt of funds in the cashier from the bank (current account of the organization) is simultaneously reflected as the postponement of money in the cashier and the write-off of money from the current account. At the same time, the amount of the economic operation is recorded in accounts twice (at the debit of 50 accounts and on credit 51 accounts), which is called a double record. It provides interconnected reflection of the organization's economic activity in accounting. In addition, its use has a great control value, as it requires mandatory balance of (equality) of the results of records in accounts. This is done at the end of each reporting period when the amounts of revolutions are calculated on the debit and the loan of all accounts regardless of their type. They should be equal to each other, inequality indicates an error made in records or counts. The mutual relationship between accounts reflecting this operation is called correspondence of accounts, and accounts between which this relationship occurs is called corresponding accounts. Thus, accounts and double record are applied to register, the current grouping and generalization of accounting information on accounting facilities affected by the economic operation.

To summarize this information in all enterprises, the reporting period is established (1 month) and date of summarizing (1st month of the month following reporting).

The generalization occurs in several stages:

1. Counting revolutions for all analytical and synthetic accounts, remove balance (final balance),

2. Mutual reconciliation Analytical and synthetic accounting.

3. After reconciling the analytical and synthetic accounting data, it is proceeded to check the correctness of the amounts on all synthetic accounts. This consists of a defense statement on synthetic accounts for the month, which is the balance initial for each account, turnover and the rally finite.

As a result, three pairs of equal outcomes should be obtained:

Balance primary debit \u003d Balance initial loan.

Turnover by debit \u003d? Credit on the loan.

Balance finite on the debit \u003d balance finite on credit.

This statement is called a revolving balance.

The negotiable statement shows that the data does not contain technical errors.

To check the logical errors ...

Transcript.

3 Annotation K. working program PM 04Sosting and the use of accounting reporting in the specialty Economics and accounting (by industry) 1. Place a professional module in the structure of PPSS. The working program of the professional module (hereinafter referred to as a work program) is included in the professional training cycle of the main professional educational program PPSS with a degree in economics and accounting (by industry). 2. Expected formation results upon completion of the development of a professional module. A graduate who mastered the PM.04 corresponding to the type of professional activities of the preparation and use of accounting reporting should have professional competencies: PC 4.1. Reflect the growing outcome on accounting accounts Property and financial position of the organization, identify the results of economic activities during the reporting period. PC 4.2. To compile the forms of accounting reports in the deadlines established by the legislation. PC 4.3. To draw up tax declarations on tax and fees to the budget, tax returns for the Unified Social Tax (ESN) and the forms of statistical reporting in the deadlines established by the legislation. PC 4.4. Conduct control and analysis of property information and financial position of the organization, its solvency and profitability. Have practical experience: - preparation of accounting reporting of using it to analyze the financial condition of the organization; - preparation of tax returns, reports on insurance premiums in extrabudgetary funds and forms of statistical reporting, which are included in the accounting reports, within the deadlines established by the legislation; - participation in the counting audit of accounting reporting; - analysis of information on the financial situation of the organization, its solvency and profitability; To be able to: - reflect the growing outcome of the accounting accounts of the property and financial position of the organization; - identify the results of economic activities during the reporting period; - close the accounting accounting registers and fill out the forms of accounting reports in the deadlines established by the legislation; - to establish the identity of accounting reports; - to develop new forms of accounting reporting, to carry out instructions for re-registration of the organization in government bodies; Know: - Definition of financial statements as a single system of data on the property and financial position of the Organization; - the mechanism of reflection by the growing outcome on accounting accounts for the reporting period; - methods of generalizing information about the economic operations of the organization for the reporting period; - the procedure for compiling a chess table and a working-salary statement;

4 - methods for determining the results of economic activities during the reporting period; - requirements for the accounting reporting of the organization; - composition and content of forms of accounting reporting; - balance sheet as the basic form of accounting reporting; - Methods of grouping and transferring generalized accounting information from the operating and salentic - statements in the form of accounting reporting; - procedure for drawing up an explanatory note to the accounting balance; - the procedure for reflecting changes in accounting policies for accounting purposes; - the procedure for organizing an audit opinion if necessary; - deadlines for the presentation of accounting reporting; - Rules for making corrections in accounting reporting in cases of incorrect reflection of economic operations; - forms of tax returns for taxes and fees in the budget and instructions for filling them; - the form of the tax return on the ESN and the instructions for completing it; - the form of statistical reporting and instructions for completing it; - deadlines for the submission of tax returns to state tax authorities, extrabudgetary funds and government statistical bodies; - the content of new forms of tax declarations on taxes and fees and new instructions for filling them; - order of registration and re-registration of the organization in tax authorities, extrabudgetary funds and statistical bodies; - Methods financial Analysis; - types and techniques of financial analysis; - procedures for analyzing an accounting balance; - the procedure for the general assessment of the structure of the property of the organization and its sources in balance indicators; - the procedure for determining the results of the overall assessment of the structure of assets and their sources in balance indicators; - procedures for analyzing the liquidity of the accounting balance; - the procedure for calculating financial coefficients to assess solvency; - the composition of the criteria for the evaluation of insolvency (bankruptcy) of the organization; - procedures for analyzing financial stability indicators; - procedures for analyzing the income statement and loss; - principles and methods of general assessment of the business activity of the organization, the technology of calculating and analyzing the financial cycle; - procedures for analyzing the level and dynamics of financial results in reporting indicators; - procedures for analyzing the impact of factors for profit. 3. The structure and content of PM.04 in the composition of PM.04 includes: Section 1. Reporting of the enterprise - MDK 04.01Technology Compilation of accounting reporting topic 1.1. The concept of reporting, the composition of the accounting reporting topic 1.2. Declarations Tax, statistical, insurance premiums Subject 1.3. Other reporting topic 1.4. The concept of reporting, the composition of the accounting statements SECTION 2. Analysis of the reporting of the enterprise - MDC 04.02One analysis of accounting accounting

5 Topic 2.1. Basics of analyzing the work of the enterprise Topic 2.2. Analysis of the work of the enterprise on the reporting documentation Subject 2.3. Business Analysis 4. Methods and Forms of Learning: Lecture; practical lesson; Group training; independent work; Consultations. 5. Forms of control. Current certification: Poll; Frontal survey; independent work; test work (home testing); interview; Testing, express testing. Intermediate certification in the form: - MDC of differentiated credit (8 semester); - MDC of differentiated credit (8 semester); - UE differentiated credit (8 semester); - PP of differentiated credit (8 semester). Complete certification according to PM.04 in the form of a qualifying exam in the 8th semester. 6. Total labor-intensity of the professional module PM.04 The maximum learning load of the student clock, of which: - mandatory audit training load of the study clock. Including: MDC Theoretical classes - 50 hours; - practical work 70 hours; - extracurricular independent work of the studying - 60 hours. MDK Theoretical classes - 50 hours; - practical work 70 hours; - extracurricular independent work of the studying - 60 hours; Training practice 36 hours. Production practice 36 hours.

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Topic 2. Basic principles for the formation of accounting reporting of an enterprise

Composition and content of forms of accounting reporting

General requirements for reporting

The main rules for the preparation of financial statements.

Methods of generalizing information about the organization's economic operations for the reporting period

Record data of synthetic and analytical accounting at the date of accounting reporting. The procedure for compiling a chess table and a working-salary statement

Methods of grouping and transferring generalized accounting information from a revolving - Saldovaya Vedomost in the form of accounting reporting

Intermediate accounting report.

Annual accounting reporting.

Declaring the assessment of assets and liabilities reflected in accounting.

Reflection of the financial result of the organization.

Fundamental assumptions in reporting

Correction of errors in drawing up accounting reporting.

Composition of annual accounting reporting of organizations Regulated by the Law "On Accounting and Reporting". Accounting reports of commercial organizations consists of:

Accounting balance;

Profit and loss statement;

Report report own capital;

Cash flow report;

Notes to reporting.

The list and content of the forms of annual reporting may be refined to be refined and changed. The reporting year of the organization is the period from January 1 to December 31 inclusive. For newly created organizations, the reporting year is the period from the date of their state registration to December 31 of the current year. Liquidated or reorganized organizations should submit reporting for the period from the beginning of the year to the moment of liquidation or reorganization.

Accounting reports is signed by the head and chief accountant of the organization or persons who are responsible for the state of accounting and reporting of the Organization. Accounting reports must be drawn up without obstacles and blots.

Organizations should be accounting reporting per month, quarter and yearincremental outcome.

Monthly and quarterly reporting are intermediate and contain a significantly smaller amount of information.

Quarterly reporting comprises:

Balance of the enterprise;

Profit and loss report.

Monthly reporting It consists only of the balance of the enterprise.

Organizations represent quarterly reports within 30 days at the end of the quarter, and the annual one - within 90 days at the end of the year (until April 1 next year for the reporting).

Accounting reporting must be responsible as follows. requirements : Reliability and completeness, neutrality, sequence, comparability, compliance with the reporting period, the correctness of the design.

The requirement of reliability and completeness means that accounting reporting should give a reliable and complete understanding of the property and financial position of the Organization, as well as the financial results of its activities. At the same time, accounting reporting, formed and compiled on the basis of rules established by regulatory acts of the regulatory regulatory system of accounting, is considered reliable and fully.

If, in the preparation of financial statements, the insufficiency of data is detected for the formation of a complete presentation of the financial position of the organization and its financial results, then the accounting reports include the relevant additional indicators and explanations.

The requirement of neutrality means that in the formation of accounting reporting, neutrality of information should be ensured, i.e. The unilateral satisfaction of the interests of some accounts of accounting users before others is excluded.

The requirement of integrity means the need to include in the accounting statements of these on all economic operations carried out as

the organization as a whole and its branches, representative offices and other divisions, including allocated to individual balances.

The requirement of a sequence means the need to comply with constancy in the contents and forms of balance sheet, the income and explanation report on them from one reporting year to another.

In accordance with the requirement of comparability in financial statements, data must contain comparison with similar data over the years preceding the reporting. If they are not comparable for a number of reasons, the data of previous periods are subject to adjustment on the established rules.

Accounting is drawn up, is stored and seemed to users of accounting reporting in the prescribed form on paper carriers. In the presence of technical capabilities and with the consent of users of accounting reporting, an organization may represent accounting statements in in electronic format.

In the forms of submitted financial statements, it is necessary to preserve the following data:

Name of the form of accounting reporting;

An indication of the reporting date, as of which the accounting reporting, or the reporting period, is compiled for which the accounting reporting is compiled.

The full name of the legal entity (in accordance with the constituent documents registered in the prescribed manner);

Taxpayer identification number (INN);

Activity (indicates the type of activity that is recognized as the main);

Organizational and legal form / ownership;

Unit of measurement;

Location (address) (indicated in the form of an accounting balance);

Date of signing.

The main rules for the preparation of accounting reporting:

1. Accounting reports should be compiled in Russian in the relevant currency.

2. In the accounting statements there should be no obstacles and blots.

3. Accounting reports is signed by the head and chief accountant (accountant) of the organization.

4. For each numerical indicator, except for the report on the first reporting period, data should be given for a minimum in two years - the reporting and preceding reporting.

5. Accounting data are given in thousands of rubles without decimal signs. An organization that has significant sales turnover,

obligations, etc., can lead data in the represented accounting reporting in millions of rubles without decimal signs.

6. The reporting articles on which no number values \u200b\u200bare labeled;

(in typical forms) or not given (in forms developed by independently and in an explanatory note).

7. The subtracted indicator or indicator having a negative value is indicated in parentheses.

8. An accounting articles are assessed by the rules established by accounting provisions.

The reporting date for reporting is considered the last calendar day of the reporting period. The reporting period is the period for which accounting (financial) reporting is compiled.

The mechanism of reflection by the growing outcome on accounting accounts for the reporting period

Accounting scheme in any organization can be represented as follows.

The reflection on accounting accounts for the reporting period is made in the registers of synthetic accounting (orders and statements to them) monthly.

The main book is conducted annually, and information for each account or subaccount is accumulated in it by a growing outcome during the reporting period - the calendar year.

Based on the data reflected in the General Book, the accounting balance of the organization at the reporting date is drawn up.

There are the followingmethods of generalization of information About the economic operations of the organization for the reporting period:

1 reconciliation of analytical and synthetic metering results. Evidence of the correctness of accounting is:

· Equality of the amount of remnants of analytical accounts opened in the development of a specific synthetic account, and residues of this synthetic account;

· Equality of the amount of revolutions on the debit or loan of the same analytical accounts and revolutions on the debit or a loan of a synthetic account.

2 Inventory of property and financial obligations of the organization. Inventory is the establishment of the actual availability of funds and their sources, costs, etc. By recalculating residues in kind or by checking accounts. Commissions are being created for inventory and audit, which are approved by the head of the organization, are created orders for the appointment of commissions. This information is reflected in the accounting policy of the enterprise.

3 Calculation and taxation.

4 Closing profits accounting accounts. According to the established procedure for conducting accounting during the reporting year, all organizations form a financial result of their activities on account 99 "Profit and losses". Economic operations reflect on account 99 for the so-called cumulative principle, i.e. The incremental result from the beginning of the year. The final financial result for the reporting period is determined by comparing credit and debit revolutions on account 99 "Profit and losses". Thus, the accounting of the Balance Profit during the year the organization exercises in the next account: 99 "Profits and losses".

5 Ensuring comparability of reporting data with indicators for the corresponding period previous year.

If the data for the period preceding the reporting, non-reported with data during the reporting period, the first of these data is subject to adjustment based on the rules established by regulatory acts.

Each adjustment is reflected in explanations of the balance sheet and the report on financial results together with its reasons (reassessment of fixed assets, changing the market value of the action, etc.).

When familiarizing with the course of preliminary work before drawing up annual accounting reporting, the correctness and procedure for conducting these activities is confirmed.

Prior to the preparation of the balance, it is necessary to determine the level of materiality of the accounting balance. The indicator is considered essential if its non-exposure may affect economic decisions made on the basis of reporting information.

Enterpriseswe must form accounting reporting based on agreed data of synthetic and analytical accounting. If synthetic accounting data disagree with analytical accounting data, accounting reporting cannot be recognized as reliable.

To check the completeness and correctness of accounts for accounting accounts, various techniques are used, which largely depend on the accounting form used in the organization.

Usually checking records on accounts accounts are carried out in the following areas:

compare speeds for each synthetic account with the results of documents that served as grounds for records;

compare turns and remnants for all synthetic accounts (total);

turns and remnants for each synthetic account with the corresponding indicators of analytical accounting are checked.

For comparison of turns and residues for all synthetic accounts, revolving statements that are two types are used:

The operating statement, where the balance is reflected in the initial, balance of the final and amount of revolutions on the debit and the loan for all the accounts of the main book.

Chess negotiable statement, where the balance is reflected in the initial, balance of the final, the amount of revolutions on the debit and the loan, as well as correspondence.

Chess clergy it is used for manual accounting method at the enterprise. It reflects the turnoves of property during a certain period, most often this month. It is often necessary to hear that this is an outdated method. However, this is not the case. The ability to make a chess statement manually or using exell can be released from dependence on the expensive program 1C. Externally, it looks like a table of a chess tournament, so I received such a name.

Chess checkliness is attractive by his clarity. It is visible both turns and results and the balance in compact form. When using Exell, you can see in detail, from which the amount is formed in each cell.

So, a chess clergy is a table in which the debt debuts are separated by rows, and the columns are loans. The last line is the sum of all debit revolutions. The last column is the sum of all loan revolutions. They must be equal.

The number of rows and columns in the chess statement is determined by the number of accounts used in the working plan and is limited only by the number of existing accounts in the standard account plan.

In the cells at the intersection of the corresponding string and the column, the amount of wiring is recorded.

If correct wiring was properly separated into the statement, the same amount is obtained in the lower right corner both by columns and rows.

And it suggests that the Balance "went." Well, if not "went," in chess, it is very convenient to seek a mistake.

In a revolving statement All balance and turnover are recorded for each account for which calculations are made.

The negotiable statement has two appointments.

First, it is used to control. If all calculations on the accounts are performed correctly, then in the negotiable statement there should be three pairs of equalities: the balance of the initial debit is equal to the initial loan, the debit turns are equal to the credit turnover, the rally finite on the debit is equal to the outer loan.

The first pair of equalities follows from the balance at the beginning of the month, since the data of the first and second column is the data of the asset and the balance liability at the beginning of the month.

The second pair of equalities follows from the rule of the double recording, since the same amount also passes on the debit, and on the loan of accounts. Therefore, the total amount of revolutions in the negotiable statement should be equal to the sum of all operations in the journal of economic operations.

The third pair of equalities has a control value and shows that the calculations on the accounts are made correctly.

Secondly, on the basis of a negotiable statement, balance at the end of the reporting period, in our example at the end of the month. The balance finite on the debit of accounts in the revolving statement is the data for an asset of the balance, and the balance finite on the credit accounts is recorded in the balance sheet.

Based on these statements is drawn up annual balance

In accordance with the Accounting Regulations, the "Accounting Reporting of the Organization", enterprises should be intermediate accounting reporting in a month, a quarter of a growing outcome from the beginning of the reporting year, unless otherwise established by law. Interim accounting reporting consists of an accounting balance and income statement, unless otherwise established by law or founders (participants in the organization).

The organization should form intermediate accounting statements no later than 30 days at the end of the reporting period, unless otherwise provided by law. The reporting date for interim reports is the last days of months.

Estimates in the preparation of interim reports should be made rapidly since the beginning of the year to the date, which is compiled by such reporting. At the same time, the reflection of accounting data by a growing outcome from the beginning of the year means that the monthly (quarterly) reporting is not limited to the indicators for each period separately, and includes data from the beginning of the reporting year by its last number.

The internal accounting reporting (for the first quarter, the I-E-six months, 9 months) is mandatory only the accounting balance sheet (Form No. 1) and the report on financial results (Form No. 2) are included. At the same time, the organization has the right to expand this list and on its own initiative to submit as part of another (quarterly, semi-annual, 9-month) report in addition to these mandatory any other forms of general rule included in the annual reporting.

The balance sheet serves as the main source of information for the extensive circle of users. It provides data on the existence of assets (property) and their sources at the beginning and end of the reporting period. Balance reflects information on the system of financial and estimated relations of the organization, according to which one can judge the possibility of repaying obligations or future financial difficulties.

Based on the balance of the balance, operational financial planning of any organization is being built, monetary movement is monitored in accordance with the profit gained.

Report on financial results is the most significant form on financial results. The current report provides information on the formation of financial results on a variety of activities of the organization, as well as the results of various facts of economic activity during the reporting period, capable of influence the value of the final financial result. In addition, this form is a link between the past and the present reporting periods and shows that there have been changes in the accounting balance sheet of the reporting year compared to last year.

The report on financial results shows how the organization's own capital changes under the influence of income and expenses carried out in the current period.

The formation of indicators of the report on financial results is based on synthetic and analytical accounting data, presented in various registers. Such registers should be built by organizations to create information arrays in the context of synthetic accounting accounts, analytical data of which are reflected in the income and loss statement.

Accounting is provided to the tax authority together with the accompanying letter. Intermediate accounting reporting is compiled in stages.

Interim and annual processes accounting report differ significantly. If the interim accounting report is usually drawn up according to the main book (for example, the balance of the accounts of this book of January will be an initial balance of February and so under November inclusive), then the main book of December as a result of various procedures is subject to essential adjustments. However, the adjustments of the main book can be entered into intermediate statements, for example, if, according to accounting policies, an inventory is carried out often.

Stages of interim reporting compiling include:

1. The distribution of income and expenses between adjacent reporting periods (month, quarter, and so on).

2. Check records in accounting accounts and their main book compliance.

3. Correction of identified errors.

4. Closing cost accounting accounts, cost formation finished products and implemented products (works, services) by a growing outcome since the beginning of the year.

5. Detection of an intermediate financial result from the sale of products (works, services)

6. Detection of an intermediate financial result from other operations that are not related to ordinary activities

7. Detection of intermediate (since the beginning of the year) net profit (uncovered loss)

8. Drawing up the main book at the end of the intermediate reporting period.

The cycle of accounting work for any next month (in the inter-accounting period) can be divided into three parts:

1) drawing up accounting records (wiring) on \u200b\u200bthe basis of properly decorated primary documents (accumulative, grouping statements;

2) transfer of all the facts of the organization's economic activity for a month from the primary documents to accounting registers;

3) Formation of information on accounting objects on the accounts of the General Book on the basis of the final data of the accounting registers.

At the end of the reporting period, all the accounts of the main book are calculated debit and credit turns, the final balance is excluded for the majority. Indicators of the main book - the debit and credit accounts, as well as the balance on accounts are used to compile accounting reporting. To make sure the reporting and completeness of the indicators periodically check the records

on accounts using various techniques. These techniques are largely dependent on the applied form of accounting.

Refinement of the assessment of assets reflected in accounting and liabilities includes the following procedures:

1. Conducting an inventory before drawing up annual accounting reporting and reflection of its results in accounting.

Conducting an inventory before the preparation of annual financial statements is required, besides the property, the inventory of which was carried out not earlier than October 1 of the reporting year (in this case, we are talking about such types of current assets such as materials, work in progress, finished products, goods, etc.). According to some types of property, it is allowed to carry out an inventory less frequently: on fixed assets - once every three years, according to library funds - once every five years. Inventory of receivables and accounts debt, income

and expenditure of future periods, reserves of the upcoming costs are made before drawing up annual reports as of December 31.

Identified when inventory discrepancies between the actual availability and accounting data are reflected in accounting accounts in next order:

Surplus property come at market prices at the date of the inventory as other income;

The shortage of property and its damage within the limits of natural liability refers to the accounting accounts;

The shortage of property and its damage above the norms of natural liability refers to the guilty person. At the same time, the culprit must refund the missing values \u200b\u200bat market value, but not lower than their book value.

If the guilty persons are not established or the court refused to recover losses from them, then the losses from the shortage and damage are written off on other expenses;

2. Revaluation of assets and liabilities and the creation of estimated reserves at the date of reporting.

When drafting reporting, it is refined to evaluate some objects of property if the value of this property reflected in accounting does not correspond to their real value according to the results of the inventory.

The organization may decide to overestimate objects annually with recalculation of their cost and depreciation. A re-evaluation increases additional capital, but if the object was previously lost at the expense of other expenses, then the DOOP is on other income. The markup is taken into account as other expenses, but if earlier the object was rated due to additional capital, then the markdown relates to a decrease in additional capital.

Also refinement is made by creating evaluation reserves:

Reserve for reducing the value of material values;

Reserve for impairment financial investments;

Reserve for doubtful debts.

In the presence of reserves of value and obligations in the balance sheet are shown in the rating-net, i.e. minus the corresponding reserve.

3. Reflection on the accounts for the accounting of property of values \u200b\u200bon the way.

Values \u200b\u200bshould be taken into account that have not yet received the organization, if these values, in accordance with the terms of contracts, transferred the right to ownership, use and orders. Such values \u200b\u200bcan be on the way, i.e. They are transferred under the terms of the contract to the carrier, or in the warehouse of the supplier in the responsible storage.

4. Refinement of the assessment of property (works, services) obtained (fulfilled, rendered) on non-modulated supplies, the calculated documents for which were obtained before the reporting date.

Non-reported supplies - the material reserves that have received the organization on which there are no settlement documents (account, payment request or other documents adopted for settlements with the supplier).

Non-reported supplies come on accounting accounts for material reserves at the organization's accounting prices. In cases where the organization uses as account prices the actual cost Materials, then these material reserves come at market prices. After receiving the calculated documents on non-changed delivery, their accounting price is adjusted taking into account the calculated documents.

The reflection of the financial result of the organization's activities before drawing up its accounting reports also implies the implementation of a certain sequence of steps:

Step 1. Closing subaccounts to account 70.

Step 2. Closing subaccounts grade 9

Step 3. Definition of the final financial result and accrual of income tax,

The principles of reporting are the conceptual foundations for the formation of its indicators. The accounting system of each country is characterized by its own set of reporting principles.

Principles of compilation financial statements divided into two groups:

1. The fundamental assumptions on which financial statements are based;

2. Qualitative characteristics of information financial reporting.

Fundamental assumptions consist of two basic accounting principles:

1. Accounts for the accrual method. The results of economic operations and other events are recognized in accounting as they are committed (and not when cash or their equivalences are obtained or paid) and are included in the financial statements of those periods to which. The application of the principle of accrual means that the corresponding income and expenses of the company is charged for each outline date;

2. Continuity of the company's activities. It is assumed that the company has the intention to work in the foreseeable future and there will be no need to eliminate or a significant reduction in activities. If there is no such intention or the need to eliminate exists, then financial statements should be drawn up according to other rules to be disclosed. For

waiting for the termination of the company's activities, in case of its bankruptcy, reporting should be based on the assumption that all assets will be sold under the liquidation value.

Under the accounting assumptions are the conditions of the organization's activities that must be respected during the entire period of accounting policies.

These include:

a) the obligation of the property isolation of the enterprise. In accounting and reporting, property and obligations owned by the organization leading accounting should be reflected. Property I. debentures owners (founders of the enterprise and other organizations) are taken into account apart;

b) the admission of the continuity of the organization's activities. In partners of the enterprise and his staff should have confidence that the organization will continue its activities, in the foreseeable future it does not have any rhenium and the need to eliminate or substantially reducing this activity and, therefore, all obligations will be repaid in a laundered ;

c) the need for temporary certainty of the facts of economic activity. Economic operations and facts should be reflected in the Buch-Galtic accounting in the reporting period in which they had a place, insoluble from the actual time of receipt or payment of cash related to these facts and operations;

d) the admission of the sequence of accounting and accounting policies. Methods for grouping and evaluation of factors of economic activity, repayment of the value of assets, organization of document management, the work plan of accounting accounts should be relatively permanent, with their change it is necessary to ensure the preemnality of the relevant accounting and reporting data, their comparability.

Qualitative characteristics

Qualitative characteristics are attributes that represented in the financial statements of information useful for the hosters. IFRS allocate four main qualitative characteristics of information: clearer, comparability, relevance and reliability. Two first characteristics relate to the presentation of information, two subsequent contents.

The understanding means the availability of information for a user who has sufficient knowledge in the field of business and economic activity, accounting and desire to explore the information with the proper old. (In Russian legislative documents, this requirement is not formulated.) The information contained in the financial statements must be comparable in time and comparable with the information of other companies. This allows you to trace the trends in the financial position of the company and the results of its activities.

It is appropriate to be the information that affects the economic reasons of users to help them evaluate the past, present and bundle events confirming or fixing past estimates. On the relevance of information

significant affects its materiality. Information is essential if its pass or distortion may affect the economic solution of the user. Information is considered reliable if there are no significant errors in it. The guarantee of the reliable information is to comply with the following conditions when it disclosure: a truthful representation, the predominance of the economic essence over the law-friendly form, neutrality, prudency, completeness, essentiality. The information is represented by truthfully, if a correspondence is reached between the fact of economic activity or an event, on the one hand, and its qualifications and assessment in the accounting reporting, on the other.

The condition of the prevalence of economic essence over legal form means that the company's business operations should be recorded and submitted in the financial statements in accordance with their essence and economic reality, and not according to their legal form. The neutrality of information means its impersonality. Financial reporting will not be neutral, if the selection itself or submission of the In-formation, it affects the decision or formation of judgment in order to achieve a planned result.

When drafting reporting, it is necessary to take into account the uncertainty of future events, such as the likelihood and repayment of obligations, duration useful use Assets, their securities. Caution is the introduction of a certain degree of careful in the process of formation of judgments, which are necessary in the production of calculations required under uncertainty, so that the assets or income are not overestimated, and obligations or expenses are underestimated. The full information is necessary to ensure its reliability. Skipping in-formation can lead to the inaccuracy of data of financial reporting.

IFRS determines restrictions on applying the principles of appropriate and reliability in the preparation of financial statements:

Balance between timeliness and reliability. In the case of an elastical delay in presenting information, it may lose its relevance. However, reliability takes time to clarify all the economic facts. Thus, it is necessary to determine the optimal relationship between timeliness and reliability of information;

Balance between benefits and costs. Presentation of full indicor-formation requires the cost of drawing up reporting. At the same time, completeness benefits users of reporting. The benefits recovered from the information must exceed the cost of obtaining it;

Balance between high-quality characteristics. In general, the goal is co-worth in achieving the necessary relationship between characteristics for the main purpose of the financial statements. The relative importance of the characteristics in various cases is the case of pro-facing judgment.

Types of errors allowed in the preparation of reporting

It is non-compliance with the individual provisions of legislative and regulatory documents on the provision of accounting reporting and leads to errors in the preparation of accounting reporting. Often occurring errors can be divided into three groups:

Organizational - errors associated with the incorrect determination of the composition of accounting reporting, the frequency of its preparation;

Technical - improper filling of individual details and arithmetic errors arising when filling out reporting forms;

Methodological - arise in connection with incorrect accounting of accounting and, as a result, errors when transferring accounting data into accountability.

1 Organizational errors. Each organization is obliged to draw up accounting statements based on the results of the reporting period (intermediate) and the reporting year (annual). In full, only annual accounting reporting is drawn up. Quarterly and monthly accounting reporting is allowed to be only in the amount of the first two forms: the balance sheet and income statement.

To one of the main organizational errors of the formation of accounting reporting, no doubt, it is possible to attribute incoming interim reporting for the month. Another error is often allowed by organizations representing reporting to tax authorities in electronic form.

In the preparation of the first financial statements, newly created organizations, it is necessary to take into account the provisions that for organizations established after October 1, the first reporting year is considered the period from the date of their state registration to December 31 of the next year.

A common organizational mistake is also the incorrect definition of the composition of the accounting reporting by organizations that are small business entities.

Often, it is necessary to deal with the cases of complete non-consumption of financial statements by organizations of small businesses that have passed on the simplified tax system.

In a number of these articles, these laws directly indicate the obligation of accounting and accounting reporting LLC and JSC. It is also necessary to remember that almost all the charters of organizations contain provisions on accounting and accounting reporting. The Ministry of Finance in a number of letters also indicated the inadmissibility of the absence of accounting and

compile accounting reporting in OOO and JSC. Moreover, the lack of accounting reporting in these organizations leads to the impossibility of distributing the received profits by the owners, increase or decrease authorized capital, hold annual meetings of owners, etc.

A fairly widespread error is the non-learning organizations of the mandatory audit of annual reporting. At the same time, the statements turn out to be incomplete, which leads to obtaining requirements from external users (in particular, tax authorities) on the provision of audit

conclusions. Otherwise, a fine may be imposed on the organization and its officials.

Before drawing up annual reporting, all organizations are required to conduct an inventory of assets and obligations. Its absence in the time limit does not allow the compiled accounting statements to be reliable and often the cause of refusal to be issued unconditionally positive audit.

2 Technical errors.

One of the most common technical errors is in the order of signing reporting forms. This is mainly related to organizations in which accounting is not chief Accountant, and a specialized organization or accountant specialist under the contract. In this case, the head of the specialized organization or accountant specialist must sign reporting for the chief accountant. In practice, it is often a signature for the chief accountant, the head of the organization is mistakenly posted, which contains accounting.

Accounting indicators should be indicated in thousands or millions of rubles without decimal signs. However, some accounting workers are still trying to indicate accounting data in rubles by analogy with data. tax reporting. This error contributes to the presence of such an opportunity in a number of common accounting computer programs.

When checking reporting, it is necessary to deal with the absence of the details of the reporting date in it. It should be noted that four different dates are provided in standard bookcases.

1. The reporting date of accounting reporting - for annual reporting is December 31 of the reporting year, and for the intermediate - the last date of the reporting period.

2. The date of approval of accounting reporting is the date of the general annual meeting of the owners of the organization, which discusses the results of its activities for the reporting year. This is usually the date of the protocol general Assembly Or decisions of the owner on approval of the financial results of the organization's activities. In accordance with the legislation for AO, the date approval of annual financial statements should be within the limits from February 1 to June 30, following the reporting, and for Ltd. - from February 1 to April 30, next to the reporting. If the reporting is provided to external users before the general meeting of the owners, the details of the "approval date" will not be filled. It is not filled in intermediate reporting.

3. The date of sending (adoption) of accounting reporting is the date of sending reporting to external users (by mail, electronic communication channels, etc.). It may be different depending on when the reporting of one or another users is directed. With actual reporting transfer, external users indicate the date of its adoption last.

4. The date of signing of accounting reporting is the most important props, since the recognition of reporting is depends on its presence. Before the date of signing in the reporting, all changes that could occur with the organization after the reporting date should be taken into account. In addition, the organization will not be able to receive an audit conclusion,

if its accounting reporting does not contain the date of signing. After all, in accordance with regulatory documents The audit activity is prohibited from issuing an opinion on the accuracy of reporting earlier than the date of its signing.

3 Methodological errors . Quite often, in the preparation of the balance sheet, accountants violate the rule, according to which the credit is not allowed between the articles of assets and liabilities. In practice, accounting is mistakenly made a testing between various articles of receivables and payables. As a result, the property situation, reflected in the reporting, turns out to be unreliable.

A similar is an error associated with artificial inflating the balance currency due to improper closure of debt on counterparties.

Such a mistake arises and when the organization leads analytical accounting on counterparties in the context of each primary document. In this case, if the organization does not closely close the payment documents in a timely manner, there may also be a "inflation" of the balance currency due to the fact that according to the same organization on the same analytical account, both payables and receivables are listed.

The information contained in the accounting reporting of the Organization is incomplete if it does not indicate the property on the off-balance accounts. Thus, a typical mistake is the lack of information in the accounting balance sheet of rented organizations of fixed assets or intangible assets that are in use.

When checks, LLC has to deal with an error associated with inappropriate in the report on changes in the amount of pure assets.

A significant number of organizations in drawing up a cash flow report mistakenly reflect all cash flows Organizations on current activities. This contributes to the configuration of most accounting programswhich by default suggest that such a filling of this form.

Another methodological is an error in the formal ratio of most of the main accountants to drafting the explanation to the accounting balance sheet and the report on profit and loss. Meanwhile, this reporting element is one of the most important and essential. Its formal drawing up, the irresistible in the explanation of mandatory information may entail recognition of accounting reports as a whole unreliable.

Topic 1.1. The concept of accounting reporting. Organization of preparatory work on its compilation.

Determination of financial statements as a single system of data on the property and financial position of the Organization.
The procedure for the preparation of a chess table and a ruble suldal statement. Methods for determining the results of economic activity during the reporting period.

Determination of financial statements as a single system of data on the property and financial position of the Organization.

The concept and requirements for accounting reports are determined by the Regulation on accounting "Accounting reporting of the organization PBU 4/99 (approved by the Order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43N) with changes and additions from: September 18, 2006, November 8, 2010 G.

Financial statements - The system of indicators reflecting the property and financial position of the organization at the reporting date, as well as the financial indicators of its activities during the reporting period, based on accounting data on established forms.
Accounting should meet the following principles:
Compliance with the Unified Accounting Policy during the reporting period
Completeness of the reflection of all economic operations and inventory results
The correctness of the receipt of income and expenses for the reporting period
Clear distinction of production and capital investment costs
Identity of analytical and synthetic accounting data

Accounting reporting is the enterprises that are legal entities regardless of the forms of ownership, including enterprises with foreign investment. Accounting reporting depending on the period for which it is drawn up is periodic and annual. For periodic (quarterly), accounting reports are quarterly, semi-annual, for 9 months. Annual accounting reporting is drawn up following the expired year. Accounting reporting is drawn up in thousands of rubles without a decimal sign.
The company is necessarily a periodic (quarterly) and annual reporting:
Owners, in accordance with the constituent documents
Inspection of the Ministry of Taxes and Clauses
Territorial authorities of state statistics.
State and municipal unitary enterprises submit annual accounting reports to authorities authorized to manage state property (Article 15 of the Federal Law of 21.11.96 No. 129-FZ "On accounting»).
Terms set for reporting:
Annual - no later than 90 days at the end of the reporting year (paragraph 2 of Art. 15 of Law No. 129-FZ). Based on this, the last day of reporting for 2013 will be March 31, 2014 inclusive.

Quarterly - no later than 30 days after the end of the reporting period

Annual accounting reporting is public. Before drawing up annual accounting reporting, the inventory is mandatory (clause 2 of Article 12 of Law No. 129-FZ, paragraph 27 of the Regulations on accounting and accounting reports in the Russian Federation, approved by the Order of the Ministry of Finance of Russia from 29.07.98 No. 34N).
Submitted accounting reports is attached to accompanying letter Organizations issued in the prescribed manner and containing information on the composition of submitted accounting reports. It can be represented by the user directly by the organization, transferred through its representative, is aimed as a mailing of the attachment or transferred over telecommunication channels of communication.
The accounting reporting user is not entitled to refuse her acceptance. At the request of the organization, it is obliged to put the mark on copies of accounting reports on the adoption and date of its presentation. Upon receipt of accounting reports on telecommunication channels of communication, its user is obliged to transfer the organization to the receipt of acceptance in electronic form.
The date of submission of accounting reporting for the organization is considered the day of its postal shipment or the day of the actual transfer of it by affiliation. If the date of the presentation of accounting accounts falls on a non-working (day off) day, the first term of the work day is considered the term of presentation of accounting reporting.
The composition and requirements for financial statements were determined by Section 3 of the accounting statements "Accounting reporting of the organization PBU 4/99 (approved by the Order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43N) with changes and additions from: September 18, 2006, 8 November 2010

The accounting reporting includes:
1. Accounting Balance - Form No. 1
2. Profit and Loss Statement - Form No. 2
3. Explanations of the accounting balance and income statement and loss report
4. Report on Capital Movement - Form No. 3
5. Cash Movement Report - Form No. 4
6. Annex to the Accounting Balance - Form No. 5
7. The final part of the audit
8. Explanatory note.
Each component of the accounting reporting should contain the following data: the name of the part of the part; indication of the reporting date or reporting period, for which accounting reporting is compiled; The name of the organization indicating its organizational and legal form; The format of representing numerical indicators of accounting reporting.

As a rule, the explanatory note contains the following sections:

Information on the activities of the organization;
changes in accounting Policy;
financial information;
Information about investment activity;
information about subsidiaries and affiliates;
events after the reporting date;
Information on the reorganization of the organization, if such was in the reporting period.

At the same time, each organization independently determines the amount of information submitted in the note, as well as the form of its submission - information can be represented as in the form of quantitative indicators and narrate.
If the reporting period happened to the non-use of accounting rules, as they did not allow to reliably reflect the property status and financial results of the organization's activities, this information With an appropriate justification, it is reflected in the explanatory note (paragraph 37 of PBU 4/99).
Small businesses that do not apply in accordance with the legislation a simplified system of taxation, accounting and reporting are entitled not to provide annual report Form number 3,4,5.
Quarter accounting reports includes:

Accounting Balance - Form No. 1
Profit and Loss Statement - Form No. 2

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