Definition of financial statements as a unified system of data on the property and financial position of the organization. The mechanism of reflection on the accounts of accounting data for the reporting period
1. Methods for summarizing information about the business operations of an organization for reporting period
2. The procedure for compiling a chess table and a balance sheet
Compliance with accounting principles and requirements in the preparation financial statements contributes to obtaining truthful and objective information about the activities of the organization. In order for reporting to meet the requirements for it, the following conditions must be met:
- accounting of households. operations only on the basis of properly executed primary documents (cumulative, grouping statements);
— fixation of all households. operations and inventory results for the reporting period;
— coincidence of synthetic and analytical accounting.
Reporting is preceded by preparatory work, which is carried out according to a pre-compiled special schedule (6 stages):
1. checking ...
compliance of data of primary accounting documents with data accounting. Primary documents are drawn up at the time of the operation or immediately after its completion. At the same time, it is checked whether all available primary documents are reflected in accounting. All processed primary documents must be checked for their compliance with the approved forms. Documents for which standard forms are not provided must be approved by the order on the accounting policy of the organization, pay attention to the presence of an account assignment; attention should be paid to the presence of signatures of those responsible;
2. conducting an inventory of property and financial obligations. The discrepancies between the actual availability of property and accounting data revealed during the inventory are reflected in the accounting in the month when the inventory was completed;
3. clarification of the assessment of property balance sheet items. The valuation of property items should be as close as possible to the level of market prices for similar objects;
4. verification of entries in the accounts of accounting. The cycle of accounting work for the month (in the interreporting period) is divided into three parts:
1) drafting accounting records(postings) on the basis of primary documents, accumulative, grouping statements. This is the most important part of the cycle of accounting work in the inter-reporting period. This job requires the accountant to have knowledge of regulatory accounting documents and tax legislation;
2) transfer of all facts economic activity per month from primary documents to accounting registers (eg, to the journal of registration of economic operations, etc.);
3) formation of information about accounting objects on the accounts of the General Ledger based on the final data of accounting registers.
5. stage– closing at the end of the reporting period of all operating accounts: calculation, collective-distributive, comparing, financially effective. But before that, all accounting entries on synthetic and analytical accounts, including the results of the inventory, must be made, and their correctness checked. When closing accounts, it is taken into account that in the case of mutual use of products and services by workshops and sections, it is impossible in all cases to attribute actual costs to all calculation objects. Part of the costs for some costing objects is reflected in the planned valuation. For this reason, it is important to justify the sequence of closing accounts.
In practice in industrial enterprises the closing of accounts begins with the accounts of productions with the maximum number of consumers and the minimum counter costs, and ends with the closure of accounts with the minimum number of consumers and the maximum number of counter costs.
First calculate the cost auxiliary production services and close the account 23.
Then they distribute deferred expenses, general production and general business expenses and monthly close accounts 97, 25, 26, 28, 40, 94. Their debit and credit turnovers are necessarily equal, there is no balance.
At the next stage, the cost of production of the main industries is calculated and the costs are written off from accounts 20; 29, make entries in the accounts for accounting for capital investments.
Determine financial results from the activities of the organization and close accounts 90, 91, distribute profits and close account 99 (balance sheet reformation). These accounts are closed once at the end of the year.
At the 6th stage based on data from accounting registers at the end of the month draw up a turnover sheet according to synthetic accounting accounts and transfer turnovers and balances to the General Ledger.
2 Indicators of the General Ledger - turnovers on debit and credit of accounts, as well as balances on accounts, are used for the preparation of financial statements. To make sure that the reporting is correct and the indicators are complete, they periodically check the entries in the accounts using various methods, they depend on the accounting form used.
Typically, the verification of entries in the General Ledger accounts is carried out by:
1. make a comparison of turnovers for each synthetic account with the results of the documents that served as the basis for entries on this account;
2. carry out reconciliation of turnovers and balances or only balances on all accounts of synthetic accounting;
3. carry out reconciliation of turnovers and balances or only balances for each synthetic account with the corresponding indicators of analytical accounting.
For reconciliation of data, turnover (chess) or turnover balance sheets are compiled separately for synthetic and analytical accounts (Table 1).
Table 1 - Balance sheet (abbreviated form)
Checking accounts on synthetic accounts is carried out based on the results of the balance sheet. The three pairs of sum columns available in it should reflect debit and credit totals that are equal to each other:
- the balance at the beginning of the period according to D-tu should be equal to the balance at the beginning of the period according to K-tu (columns 3 and 4);
- the turnover for the period on the debit must be equal to the turnover for the period on the credit (columns 5 and 6);
- the balance at the end of the period on the debit should be equal to the balance at the end of the period on the credit (columns 7 and 8).
The lack of equality in any pair of columns indicates an error in the entries or in the counting of entries by accounts. However, in this case, there may be errors in the accounts. For example, individual amounts may be recorded in accounts other than those to which they relate. To identify such and similar errors, reconciliation of the data of the balance sheet on synthetic accounts with the corresponding indicators of analytical accounting is carried out. The check is carried out as follows: the results of the balance sheet for analytical accounts are compared with the data of the corresponding synthetic account in the balance sheet for synthetic accounts. The equality of balances and turnovers testify to the correctness of the entries in the accounting accounts.
All forms of financial statements are filled out on the basis of balances in the accounts of the General Ledger. Balance asset items are filled according to the debit balances of active accounts, and balance sheet liabilities items - according to the credit balances of passive accounts. Accounts reflecting the state of settlements (60, 62, 68, 71, 75, 76) are shown in the balance sheet in expanded form. Mutual repayment of accounts receivable and accounts payable(rolling up the balance) leads to falsification of the balance sheet. Some indicators of financial statements are filled in on the basis of analytical accounting data (statements, order journals or other registers similar in purpose).
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Introduction
19. Counting check of financial statements
Conclusion
List of sources used
Introduction
accounting documentation taxation
The place of my internship is LIMITED LIABILITY COMPANY "VITADENT"
The purpose of the practice is to consolidate and deepen the theoretical knowledge gained during the educational process, as well as to acquire practical skills for their application.
Address: pgt. Vanino st. Mira, 4.
Head: Vasilenko Yury 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 the organization and cannot be part of any other organizational unit.
Apparatus structure:
The accounting department of the accounting department conducts settlements with workers and employees for wages and social insurance, carries out settlements with financial authorities, banks and depositors, prepares reports on labor and wages;
The material department takes into account settlements with suppliers, takes into account the movement of fixed assets, materials, containers; checks the correctness of keeping inventory records of material assets, draws up a report on the presence and movement of material and other property assets;
Settlement and currency transactions handles banking and foreign exchange transactions.
The general accounting department of the enterprise keeps records of all other business transactions, draws up summary and summarizing documents, organizes an accounting archive.
In practice, accountants have to:
1. draw up contracts, which can take several hours to produce one serious thoughtful document;
2. analyze other people's contracts, which also requires time and attention;
3. engage in paperwork. The same cash desk, issued by cashier accountants, requires the signature of the chief accountant.
4. establish requirements for paperwork, instruct staff, answer questions that constantly arise from staff about various situations;
5. go to calls to management and express their opinion, advise, argue, ask and demand.
2. Features of documenting business transactions and accounting
All business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.
The requirements of the chief accountant for documenting business transactions and submitting documents and information to the accounting service are mandatory for all employees of the organization.
Depending on the nature of the operation, the requirements of regulatory enactments, methodological guidelines for accounting and the technology for processing accounting information, additional details may be included in the primary documents.
The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.
Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.
Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the design features of which are determined by separate instructions of the Ministry of Finance Russian Federation). Financial and credit obligations are understood as documents that formalize the financial investments of the organization, loan agreements, loan agreements and agreements concluded on commodity and commercial credit.
In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business operations, the primary accounting documents according to them, they can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and financial statements.
The primary accounting document must be drawn up at the time of the business transaction, and if this is not possible, immediately after the completion of the transaction.
When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts.
The creation of primary accounting documents, the procedure and terms for their transfer for reflection in accounting are carried out in accordance with the workflow schedule approved by the organization. Timely and high-quality execution of primary accounting documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.
Making corrections to cash registers and banking documents not allowed. Corrections can be made to other primary accounting documents only upon agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date the corrections were made.
3. Formation of a taxation system for a particular organization
ACCOUNTING POLICY OF THE DENTAL CLINIC
At the end and at the beginning of each year, the accountant has a lot of work. Therefore, he most often develops an accounting policy for the next year only before submitting reports for the year to the tax office. Whereas he should have done it last year. At the same time, the director of the dental clinic must approve the accounting policy for the next year by his order no later than December 31 of the previous year. This follows from p.p. 5 and 9 of the Accounting Regulations "Accounting Policy of the Organization" (PBU 1/98), which was approved by Order of the Ministry of Finance of Russia dated December 9, 1998 N 60n.
We list the main issues that should be reflected in the accounting policy of the dental clinic:
Methods for calculating depreciation of fixed assets, the validity of their application;
The procedure for accounting for fixed assets with a value of less than 10,000 rubles, the procedure for off-system accounting for such fixed assets transferred into operation;
The procedure for reflecting depreciation on intangible assets in accounting records;
The procedure for reflecting in accounting the process of procurement and acquisition of consumables intended for the provision of dental services, as well as the procedure for accounting for inventories for general business activities (application or non-application of accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets") ;
Method for estimating inventories when they are written off to production when rendering medical services;
Applied methods for calculating the cost of medical services (it is necessary to indicate which costs are direct and which are indirect);
Ways of distribution of indirect costs;
Write-off procedure general expenses and selling expenses
The chosen option for accounting for work in progress for unfinished cases of treatment (for example, dental prosthetics);
The procedure for accounting and financing the repair of fixed assets (medical equipment, general-purpose equipment, etc.);
List of created reserves upcoming expenses and payments;
The procedure for accounting for deferred expenses;
The procedure for the use and distribution of net profit remaining at the disposal of the dental clinic.
In addition, each dental clinic in the accounting policy should reflect activities specific only to it. For example, dental clinics that not only provide medical services, but also sell related products (in particular, oral prophylaxis) must necessarily provide for the option of valuation of goods in their accounting policy.
VALUE ADDED TAX
A feature of VAT taxation of 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 Tax Code of the Russian Federation). 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 specified subparagraph, transactions for the sale of medical services provided by medical organizations and (or) institutions, doctors engaged in private medical practice if they have licenses to carry out activities licensed in accordance with the legislation of Russia.
Moreover, for the purposes of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, medical services include, in particular, medical services provided to the population for diagnosis, prevention and treatment, regardless of the form and source of payment according to the list approved by the Decree of the Government of the Russian Federation. We remind the reader that this List was approved by Decree of the Government of the Russian Federation dated February 20, 2001 No. 132 “On approval of the list of medical services for diagnosis, prevention and treatment provided to the population, the implementation of which, regardless of the form and source of their payment, is not subject to value added tax ".
On the basis of the said List and the Regulations on Licensing of Medical Activities, approved by Decree of the Government of the Russian Federation of July 4, 2002 No. 499, dental services provided to the population are not subject to VAT.
4. Sources of payment of taxes, fees, duties
The source of payment of a tax or duty and the object of taxation can often be closely related, in some cases even completely identical, but in most cases these are two different concepts. The source from which they draw the bulk of taxes, duties and fees is the income of the taxpayer, at the same time, the object of taxation is an organization, company, or an individual or legal entity, that is, the payer.
The main source of taxes from individuals is wages, pensions and income from petty entrepreneurial activity which does not require the entrepreneur to be classified as a legal entity. In a word - all net profit subject to taxation. By the concept of "net profit" we mean the balance from the sale of goods after deducting all the costs of its production, wages of employees and material costs for raw materials. In some cases, the source of the tax is considered the property of the taxpayer: this requires strong arguments, since the property itself is the result of income on the one hand, but the loss of rights to it by the payer and the acquisition of such by the tax authority or another person requires serious legal justification. If income tax is paid in this way, then there will come a time when the source of payment simply dries up. That is why there is a rule that defines the concept of a tax source:
1. Any amount of money, bank securities.
2. Income from activities received by the payer - this number includes goods acquired at the expense of income.
3. Borrowed funds target financing, means of credits and loans.
5. Calculation of federal, regional and local taxes under a specific tax regime
The list of federal, regional and local taxes in 2016, indicating the articles of the Tax Code of the Russian Federation that regulate the procedure for recognizing taxpayers for tax, as well as the object and rates of taxation
Type of tax |
Who is the taxpayer |
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federal taxes |
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income tax |
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Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources |
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Mining tax |
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water tax |
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State duty |
Art. 333.19, 333.21, 333.23, 333.24, 333.26, 333.28, 333.30, 333.31, 333.32.1, 333.32.2, 333.33 |
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Regional taxes |
Corporate property tax |
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Transport tax |
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Gambling business tax |
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Local taxes |
Personal property tax |
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Land tax |
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Trading fee |
6. Synthetic and analytical accounting of settlements with the budget for taxes and fees
Analytical accounting on account 68 "Calculations on taxes and fees":
68.01 Personal income tax
68.02 Value added tax
68.04 Income tax
68.07 Transport tax
68.08 Property tax
68.11 Single tax on imputed income
68.12 Single tax when applying the simplified taxation system
Accrual:
Debit 70 Credit 68.01 - Personal income tax withheld from wages.
Debit 19 Credit 76 -- VAT charged
Debit 19 Credit 68.02 -- VAT included
Debit 99 Credit 68.04 - Income tax accrued.
Debit 26 Credit 68.07 -- Transport tax accrued.
Debit 91-2 Credit 68.08 - property tax accrued.
Debit 99 Credit 68.11 -- accrued UTII
Debit 99 Credit 68.12 -- accrued simplified tax system
Enumeration:
Debit 68 (corresponding sub-account) Credit 51 (50) -- tax paid
7. Analysis of the tax burden when various systems taxation
Methods for calculating the tax burden
Methodology |
NO system |
VAT, excises |
Integrated indicator |
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1. Methodology of the Department tax policy Ministry of Finance of the Russian Federation (author - E.V. Balatsky). |
Revenue with VAT |
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2. M.N. Kreinina. |
Profit before tax |
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3. Method A. Kadushina and N. Mikhailova |
Added value |
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4. Method of Litvin M.I. |
Source of means of payment |
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5. Methodology Kirova E.A. |
Newly created value |
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6. Methodology of Novodvorsky V.D. and Sabanin R.L. |
Transition to USNO from OSNO |
Expected annual income |
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7. O.S. Salkov’s technique. |
Transition to USNO from OSNO |
Estimated profit |
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8. Methodology for calculating the tax burden for special tax regime(USNO, ESHN) |
Value Added for Special Tax Treatment |
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9. Methodology Kozhevnikova E.B. and Osadchaya O.P. |
Integrated business structure |
Added value for an integrated business structure |
8. Registration of payment documents for the transfer of taxes and fees to the budget
The payment order is filled in in accordance with the Order of the Ministry of Finance of Russia dated November 24, 2004 No. 106n “On approval of the rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation”.
When issuing a payment order, you must fill in all fields (101 - 110). Availability in payment order blank fields are not allowed and entails sending the payment to the category of "unclarified payments", in the worst case, to the re-transfer of a tax, fee or other obligatory payment to the budget system of the Russian Federation.
9. Determination of the class of occupational risk, the insurance rate of the organization and the calculation of premiums for insurance against industrial accidents and occupational diseases
Occupational risk class |
Insurance rate, % |
Occupational risk class |
Insurance rate, % |
|
The rate depends on the class of professional risk to which the main activity of the insured belongs (Part 1, Article 21 of the Federal Law of July 24, 1998 N 125-FZ, clause 8 of the Rules for classifying types of economic activity as a class of professional risk, approved by the Decree of the Government of the Russian Federation dated 01.12.2005 N 713, hereinafter - Rules for classifying types of activities as a class of occupational risk).
Insurance rates depending on occupational risk classes are set federal law(part 1 of article 21 of the Federal Law of July 24, 1998 N 125-FZ).
In 2015, the following apply insurance rates(Article 1 of the Federal Law of December 1, 2014 N 401-FZ, Article 1 of the Federal Law of December 22, 2005 N 179-FZ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006").
Occupational risk class for policyholders (organizations, individual entrepreneurs)
For the first time, an occupational risk class is assigned when registering as an insurer with the FSS of the Russian Federation. The established class of occupational risk and the insurance rate corresponding to it are reflected in the Notice on the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases. The body of the FSS of the Russian Federation sends this document to the insured after registration (clause 10, Appendix N N 3, 4 to the Procedure for organizing the work of the executive bodies of the Fund social insurance Russian Federation for the registration of legal entities as insurers on the basis of the information contained in the Unified state register legal entities, approved by the Decree of the FSS of the Russian Federation of March 23, 2004 N 27, hereinafter referred to as the Registration Procedure for Organizations).
10. Reflection in accounting operations on insurance premiums to off-budget funds
The following social tax rates apply to taxpayers:
Tax base for each employee on an accrual basis from the beginning of the year |
Pension Fund Russian Federation |
Social Insurance Fund of the Russian Federation |
Mandatory health insurance |
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Federal Compulsory Medical Insurance Fund |
Territorial funds of obligatory medical insurance |
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Up to 100000 rub. |
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From 100,001 to 300,000 rubles. |
28000 rub. + 15.8% from the amount exceeding 100,000 rubles. |
4000 rub. + 2.2% from the amount exceeding 100,000 rubles. |
200 rub. + 0.1% from the amount exceeding 100,000 rubles. |
3400 rub. + 1.9% from the amount exceeding 100,000 rubles. |
35600 rub. + 20.0% from the amount exceeding 100,000 rubles. |
|
From 300,001 to 600,000 rubles. |
59600 rub. + 7.9% from the amount exceeding 300,000 rubles. |
8400 rub. + 1.1% from the amount exceeding 300,000 rubles. |
400 rub. + 0.1% from the amount exceeding 300,000 rubles. |
7200 rub. + 0.9% with an amount exceeding 300,000 rubles. |
75600 rub. + 10.0% from the amount exceeding 300,000 rubles. |
|
Over 600,000 rubles. |
83300 rub. + 2.0% from the amount exceeding 600,000 rubles. |
105600 rub. + 2.0% from the amount exceeding 600,000 rubles. |
In accordance with the second part of the Tax Code of the Russian Federation, on January 1, 2001, a single social tax was introduced, credited to state extra-budgetary funds - the 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 to mobilize funds for the realization of the right of citizens to state pension and social security and medical assistance.
The object of taxation for the calculation of tax are payments, remuneration and other income accrued by employers in favor of employees for all reasons.
Taxpayers pay advance tax payments on a monthly basis within the period established for receiving funds from the bank for wages for the past month, but no later than the 15th day of the next month.
Within the deadlines established for the payment of tax, taxpayers are required to submit to the Social Insurance Fund of the Russian Federation information on the amounts:
assessed tax to the Social Insurance Fund of the Russian Federation;
used to pay benefits for temporary disability, for pregnancy and childbirth, for caring for a child up to the age of 1.5 years, at the birth of a child, for reimbursement of the cost of a guaranteed list of services and social benefits for burial, for other types of state social insurance benefits ;
employees and their children sent by them to sanatorium-and-spa services;
deductible expenses;
paid to the Social Insurance Fund of the Russian Federation.
11. Rules for filling in data on the status of the payer, TIN of the recipient, KPP of the recipient, name of the fund, CCC, OKATO, basis for payment, tax period, document number, document date, type of payment
From January 1, 2005, new rules for filling out settlement documents for the payment of taxes are in effect. What and in what fields should be indicated, employees of the Ministry of Finance of Russia explained.
Recall that the form of the payment order itself is given in the Regulation on cashless payments, approved by central bank Russian Federation dated 03.10.2002 N 2-P. There you can also find instructions for filling it out.
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 Taxes of Russia N BG-3-10 / 98, the State Customs Committee of Russia N 197 and the Ministry of Finance of Russia N 22n dated 03/03/2003 .. Basically, the new order of financial workers supplemented a number of indicators with successive codes and changed the names of some of the annexes of the document. For example, in the title of Annex 2, which is devoted to the characteristics of the payment, the phrase "administered by the tax authorities" is added. And this actually means that this procedure will only apply to those payments (taxes, fees, penalties and fines) that are controlled by the tax department. The general rules for reflecting information in the fields of settlement documents did not change in 2005. As before, they must indicate:
TIN, KPP and name of the payer;
TIN, KPP and name of the recipient;
company status;
The code budget classification and OKATO;
Reason for payment;
Taxable period etc.
Explanation of fields:
Information about the payer and recipient. As before, three fields are allocated for such information in the payment.
The first two - "TIN" and "KPP" - are filled out on the basis of a certificate of registration. Moreover, if the payer is an individual. he does not have a person and similar information, zeros are put down in these columns.
The third field is "Payer". It indicates:
Legal entities - the name of the company, its branch or separate subdivision;
Entrepreneurs, private notaries, lawyers who have established law offices, heads of peasant (farm) households - last name, first name, patronymic.
At the same time, in brackets indicate: "IP", "notary", "lawyer", "KFH", respectively;
Other individuals - last name, first name, patronymic and place of residence. Information about the recipient is also recorded in three separate fields: TIN, KPP tax office(customs) and the name of the branch of the Federal Treasury (the agency executing the budget of the region). The name of the tax inspectorate (customs) is also given in brackets in abbreviated form.
Organization status. In the upper right corner of the payment, you still need to fill in field 101 - "Payer status". It indicates two-digit codes, the list of which is now expanded and has the following form:
Payer status |
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Organization |
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Tax agent |
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Collector of taxes and fees |
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tax department |
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Territorial authorities Federal Service bailiffs |
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Participant foreign economic activity |
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Customs Service |
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Payer of other payments not administered by the tax authorities |
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Individual entrepreneur |
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Private notary |
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Lawyer who established a law office |
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Head of the peasant (farm) economy |
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Other individual - bank client (account holder) |
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Organizations, entrepreneurs and other individuals making payments to citizens |
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Credit institutions that draw up settlement documents for the transfer of taxes (fees) and other payments that individuals pay without opening a bank account |
"Treasured" line
This section will focus on seven fields (104-110) of the payment order, in which the following data must be reflected in strict sequence:
Budget Classification Code (BCC);
OKATO code;
Payment basis code;
Tax period code;
Document Number;
Document date;
Full list of values:
Code - Reason for payment
TP - payments of the current year
ZD - voluntary repayment of debts for 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 for the payment of taxes (fees)
RS - repayment of deferred debt
OT - repayment of deferred debt
RT - repayment of restructured debt
TS - repayment of deferred debt due to the introduction of external management
PR - repayment of debt suspended for collection
AP - repayment of debt under the act of verification
AR - repayment of debt under an executive document
Reason for payment |
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current year payments |
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voluntary repayment of debts for expired tax periods in the absence of a requirement to pay taxes (fees) from the tax authority |
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current payments of individuals - bank customers (account holders) paid from their bank account |
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repayment of debt at the request of the tax authority for the payment of taxes (fees) |
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repayment of arrears |
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repayment of deferred debt |
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restructuring debt repayment |
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repayment of deferred debt due to the introduction of external management |
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repayment of debt suspended for collection |
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repayment of debt under the act of verification |
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repayment of debt under an executive document |
Please note: if field 106 contains "0", tax workers put down the basis for the payment themselves.
Financial workers have not changed their other rule either: in the settlement document for one CCC, you can specify only one basis and type of payment.
Field 107 is intended for the indicator "Tax period". It consists of 10 characters - AA.BB.YYYY, two of which are separator characters ("."), and the remaining eight have a semantic meaning:
AA - the frequency of tax payment (monthly payments ("MS"), quarterly payments ("Q"), semi-annual payments ("PL") and annual ("GD"));
BB - the number of the month, quarter, half year. Please note: when paying tax once a year, these signs are filled with zeros - "00";
YYYY is the year.
If specific dates are set for any payment, then they are entered in field 107 (for example, 04/30/2004).
Field 108 indicates the number of the document on the basis of which the payment is made. This figure depends on the value of the "Basis of payment" field. For example, with the indicator "AP" in field 108, the number of the verification act is entered. All values that this field can take are listed in paragraph 7 of Appendix 2 of the commented order. The exceptions are "TP" and "ZD". With these payment bases, "0" is written in field 108.
In field 109 put the date of the document that served as the basis for paying the tax. This indicator has the structure "day.month.year" (clause 8 of Appendix 2 of the order of the Ministry of Finance of Russia N 106n). For example, for payments of the current period ("TP"), the date of signing of the declaration (calculation) submitted to the tax office is set.
12. Accounting statements as a unified system of data on the property and financial position of the organization
Accounting statements - a unified system of data on the property and financial position of an enterprise (organization) and on the results of its economic activity, compiled on the basis of accounting data in accordance with established forms.
Accounting statements of organizations (except for budgetary and insurance organizations and banks) consist of:
1. balance sheet;
2. income statement;
3. explanations to the balance sheet and income statement, including: statement of changes in equity, statement of movements Money, an appendix to the balance sheet, an explanatory note and other forms of reports provided for regulations;
4. an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.
When preparing financial statements, you must:
1. compliance during the reporting year with the adopted accounting policy for reflecting business transactions and valuing property and liabilities, based on the procedure established by law;
2. reliable and complete presentation of information on the property and financial position of the organization, as well as on the financial results of its activities;
3. ensure the neutrality of information; this requirement is an element of the principle of information reliability and provides for reporting only neutral, i.e. unbiased information.
Reporting cannot be used in the interests of some user groups in order to achieve beneficial results for them;
4. inclusion of performance indicators of branches, representative offices and other divisions, including those allocated to separate balance sheets;
5. proceed from the data of unified forms of primary accounting documentation for synthetic and analytical accounting;
6. so that the data of the opening balance sheet correspond to the indicators of the approved closing balance sheet for the period preceding the reporting period. In case of changes in the opening balance, the reasons for such a change should be explained;
7. any correction of errors must be confirmed by the signature of the persons who carry them out, indicating the date of correction;
8. compiling it in Russian and in the currency of the Russian Federation;
9. signing by the head and chief accountant (accountant) of the organization. If accounting in organizations is carried out on a contractual basis by a specialized organization or specialist, then the signature of the person keeping the records is required.
13. The mechanism for reflecting the cumulative total on the accounts of accounting data for the reporting period
The mechanism for reflecting the cumulative total on the accounts of accounting data for the reporting period
The accounting scheme in any organization can be represented as follows (Figure 1):
Figure 1. The scheme of accounting in the organization
Reflection on the accounts of accounting data for the reporting period is made in the registers of synthetic accounting (magazines-orders and statements to them) on a monthly basis.
The data from these registers is then transferred to the General Ledger for each account or sub-account for each month. For each account or sub-account, the monthly balance at the end of the month is displayed in the General Ledger.
The general ledger is maintained annually, and information on each account or sub-account in it is accumulated on an accrual basis during the reporting period - the calendar year.
Based on the data reflected in the General Ledger, a balance sheet organization at the reporting date.
The balance sheet from January 1, 2013 for the tax inspectorate is compiled only at the end of the year (part 1 of the Tax Code of the Russian Federation, subparagraph 5 of paragraph 1 of article 23).
The balance sheet must be sufficiently complete and reliable.
Therefore, in order to meet these requirements, significant preparatory work must be carried out before the preparation of the annual balance sheet, carried out according to a predetermined special schedule.
An important stage in the preparatory work of reporting is the closing of all operating accounts at the end of the reporting period:
costing,
collection and distribution
comparing,
financially efficient.
Closing accounts starts with the accounts of sectors and industries with the maximum number of consumers and minimum counter costs and ends with accounts with the minimum number of consumers and the maximum number of counter costs.
Prior to the commencement of this work, all accounting entries must be made on synthetic and analytical accounts in order journals (turnovers on credit accounts) and statements for them (turnovers on debit accounts) (including inventory results) and in the General Ledger, the correctness of these entries is checked.
14. The procedure for drawing up a balance sheet and an explanatory note to the balance sheet
The explanatory note contains information and brief description directions and types of activity - current, financial and investment. The document must indicate the main financial indicators that are of great importance and influence on the final result of the activity for the reporting period, as well as the amount of profit and its distribution, and decipher the individual indicators of the financial statements.
An explanatory note may not be:
small businesses that are not subject to mandatory audit (clause 3 of the instructions approved by order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n;
public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods, except for retired property / works, services (clause 4 of the instructions approved by order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n).
The purpose of the explanatory note is to provide users with additional information about the financial and economic activities of the organization. IN explanatory note can:
decipher individual reporting indicators;
reveal the order of their formation;
analyze them in dynamics and in interconnection.
It is convenient to form an explanatory note in sections. For example, the structure of an explanatory note might be:
1. General information.
2. The main provisions of the accounting policy of the organization for the purposes of accounting and taxation.
3. Deciphering individual reporting indicators.
4. Information about affiliates.
5. Analysis of the financial and economic activities of the organization.
6. Decisions of the founders based on the results of the reporting year.
Let's consider these sections of the explanatory note in more detail.
General information
This section should provide a brief description of the organization's activities: list the main and non-core activities, indicate whether the organization is engaged in investment and financial activities.
According to paragraph 31 of PBU 4/99 Accounting statements of the organization, the explanatory note provides information on the average annual number of employees for the reporting period and on the number of employees on the reporting date.
The explanatory note should contain information about changes in the authorized capital of the organization and the reasons for 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 the members of the executive and control bodies of the organization.
15. Closing accounting registers and filling out accounting forms
PM.04 Preparation and use of financial statements
1. Scope of the program
The professional module program is part of the training program for mid-level specialists of basic training in accordance with the Federal State Educational Standards of secondary vocational education in the specialty 38.02.01 "Economics and Accounting (by industry)" in terms of mastering the main type of professional activity "Preparation and use of financial statements" and relevant professional competencies (PC):
PC 4.1 Reflect on the cumulative total on the accounts of the financial position of the organization, determine the results of economic activity for the reporting period.
PC 4.2 Compile forms of financial statements within the time limits established by law.
PC 4.3 Prepare tax returns for taxes and fees to the budget, tax returns according to the Unified social tax(UST) and forms of statistical reporting within the time limits established by law.
PC 4.4 Control and analyze information about the property and financial position of the organization, its solvency and profitability.
2. Goals and objectives of the module - requirements for the results of mastering the module
In order to master the specified type of professional activity and the relevant professional competencies, the student in the course of studying the professional module must:
have practical experience:
Drawing up financial statements and using them to analyze the financial condition of the organization;
Drafting tax returns, reports on insurance premiums to off-budget funds and statistical reporting forms included in the financial statements, within the time limits established by law;
Participation in the accounting audit of financial statements;
Analysis of information on the financial position of the organization, its solvency and profitability; be able to:
Reflect on the cumulative total on the accounts of accounting the property and financial position of the organization;
Determine the results of economic activity for the reporting period;
close accounts accounting registers and fill out forms of financial statements within the time limits established by law;
Establish the identity of indicators of accounting reports;
Master new forms of accounting, carry out instructions for re-registration of the organization in state bodies; know:
Definition of financial statements as unified system data on the property and financial position of the organization;
The mechanism for reflecting the cumulative total on the accounts of accounting data for the reporting period;
Methods for summarizing information about the business operations of the organization for the reporting period;
The procedure for compiling a chess table and a balance sheet;
Methods for determining the results of economic activity for the reporting period;
Requirements for the financial statements of the organization;
Composition and content of accounting forms;
Balance sheet as the main form of financial statements;
Methods for grouping and transferring generalized accounting information from the balance sheet to the forms of financial statements;
The procedure for compiling an explanatory note to the balance sheet;
The procedure for reflecting changes in accounting policies for accounting purposes;
The procedure for organizing the receipt of an audit opinion, if necessary; deadlines for submission of financial statements;
Rules for making corrections to the financial statements in case of revealing an incorrect reflection of business transactions;
Forms of tax declarations on taxes and fees to the budget and instructions for filling them out;
UST tax return form and instructions for filling it out;
Statistical reporting form and instructions for filling it out;
Deadlines for submitting tax returns to state tax authorities, non-budgetary funds and government bodies statistics;
16. The procedure for compiling a chess table and a balance sheet
Turnover sheets are called special tables in which the data of all accounting objects are summarized and verified.
Turnover statements are compiled separately for synthetic and analytical accounts for each reporting period.
The turnover sheet for synthetic accounts is a table reflecting the turnover and balances of synthetic accounts, it is filled out on the basis of the data of all synthetic accounts maintained by the enterprise. It contains the name of the synthetic account, its number (cipher), then three pairs of columns are given.
1. Opening balance. The first pair of results: the equality of the initial balance of debit and credit follows from the equality of the total assets and liabilities of the balance sheet at the beginning of the reporting period.
2. Turnovers (per month, quarter, half year, nine months, year). The second pair of results: the equality of debit and credit turnover is due to the method of double ... recording transactions on accounts in the same amount.
3. Ending balance. The third pair of totals: the equality of the final balances of debit and credit follows from the equalities of the first (equality of funds and sources) and the second pair (double entry method) of totals.
Dual reflection is the recording of a business transaction in the debit of one and in the credit of another account in the same amount. When automating accounting errors are excluded. Equality of the results of the turnover sheet are based on the dual reflection of business transactions in the accounts.
Errors that the turnover sheet does not detect when recording a business transaction on accounts:
Correct correspondence of accounts with the same incorrect amount;
Incorrect correspondence of accounts with the same correct amount;
Correspondence of accounts for business transactions is not indicated.
The equality of the results of the turnover sheet with such errors is not violated.
The purpose of the turnover sheet for synthetic accounts is control: checking the completeness and correctness of the entries on the accounts.
To check the correctness of the entries on analytical accounts, the data of the turnover sheet for analytical accounts are compared with the data of their synthetic account - they must be equal.
The turnover sheet for analytical accounts includes natural and cost indicators or only cost indicators, depending on the structure of analytical accounts.
Features of compiling a balance sheet:
The results of the balance and turnover on credit and debit must match, be accurate and justified both for reporting as a whole and for each account and sub-account separately;
At the beginning of the year, the balance of all accounts must correspond to the indicators of the balance sheet at the end of last year;
There should be no formation of a negative or credit value on the balance of active and property accounts, as well as the formation of a negative or debit value on the balance of passive accounts. Balance accounts 90.91 and 99 should have no balance at the beginning and end of the reporting year;
There must be confirmation of the inventory data on the balance at the end of the reporting period for the accounts of assets and liabilities for property, settlements, liabilities, counterparties, etc.;
Check the consistency and consistency of balances and turnovers on related accounts. For example, perform a calculation that confirms that the turnover on account 90.3 "VAT" corresponds to the turnover on account 90.1 "Revenue". This can be determined by multiplying the score of 90.1 by the corresponding VAT rate. The result is a value equal to the account 90.3. Carry out similar confirming calculations for other related accounts;
It is impossible to carry out a set-off in the financial statements between the items of liabilities and assets, losses and profits, except in cases where this is prescribed by the accounting regulation. Based on this rule, the balance of obligations in the statement must be reflected "deployed", i.e. without summation. In other words, the existing debit balance is reflected in the corresponding balance sheet asset item, and the credit balance is reflected in the liability item. You can reflect the rolled-up amount if the organization has deferred tax assets and liabilities that are taken into account in determining income tax.
A chess sheet is a set of turnovers on accounts, which serves to disclose their contents and verify the correctness of the correspondence of the accounts.
The chess turnover sheet is filled in to determine the turnover on the debit and credit of accounts in order to fill in the balance sheet for the reporting period. The debit turnover of all accounts must be equal to the credit turnover of all accounts for the reporting period, otherwise an error has been made that must be found and corrected.
17. Methods for determining the results of economic activity for the reporting period
The organization's reporting is a system of indicators characterizing the conditions and results of its work over the past period; in essence, this is a special type of accounting records, which are a brief extract from current accounting, reflecting summary data on the state and results of the economy for a certain period. The value of reporting lies in its reliability, integrity, timeliness, simplicity, verifiability, comparability, cost-effectiveness, compliance with strictly established formalization and publicity procedures. Reliability is based on information not only accounting, but also other types of accounting, primarily statistical. Articles of financial statements compiled for the reporting year must be confirmed by the results of an inventory of assets and liabilities. (PBU 4/99) The reliability of financial statements is enhanced by their integrity, i.е. it should include indicators of the financial and economic activities of both the organization itself and its branches, representative offices and other structural units, including those allocated to independent balance sheets.
A) According to the purpose, external and internal reporting are distinguished. External reporting serves as a means of informing external users about the nature of the activity, profitability and property status of an economic entity.
B) According to the frequency, annual and interim reporting are distinguished. Statements prepared as of the end of the reporting year are annual statements. Financial statements prepared on an intra-annual date are interim financial statements.
C) According to the degree of generalization of reporting data, individual, summary and consolidated reporting are distinguished. Individual reporting characterizes the position and results of the activities of a separate economic entity - a legal entity.
D) Depending on the content, there are: accounting, statistical, management, tax.
18. Methods for grouping and transferring generalized accounting information from the balance sheet to the forms of financial statements
Methods for grouping and transferring generalized accounting information from a balance sheet to accounting forms.
The balance sheet is one of the main documents in the financial statements. From the data contained in this document, the balance sheet of the enterprise is compiled. The statement shows account balances (separately for each account, sub-account) at the beginning and end of the reporting period, allows you to obtain information about turnover (by debit, by credit) for a given period.
Business transactions on the accounts are reflected in the double entry method, due to the duality of the business processes themselves. So, the business transaction of receipt of funds to the cash desk from the bank (settlement account of the organization) is simultaneously reflected as posting money to the cash desk and debiting money from the current account. In this case, the amount of a business transaction is recorded on the accounts twice (on the debit of the 50th account and on the credit of the 51st account), which is called a double entry. It provides an interconnected reflection of the economic activity of the organization in accounting. In addition, its use is of great control value, since it requires mandatory balance (equality) of the totals of entries in the accounts. This is carried out at the end of each reporting period, when the sums of debit and credit turnovers of all accounts are calculated, regardless of their type. They must be equal to each other, inequality indicates an error made in the records or calculations. The relationship between the accounts reflecting this operation is called the correspondence of the accounts, and the accounts between which this relationship occurs are called the corresponding accounts. Thus, accounts and double entry are used for registration, current grouping and generalization of accounting information about accounting objects affected by a business transaction.
To summarize this information at all enterprises, a reporting period (1 month) and a date for summarizing the results (1st day of the month following the reporting one) are set.
Generalization occurs in several stages:
1. Calculation of turnovers for all analytical and synthetic accounts, withdrawal of the balance (final balance),
2. Mutual reconciliation analytical and synthetic accounting.
3. After reconciling the data of analytical and synthetic accounting, they begin to verify the correctness of the amounts on all synthetic accounts. To do this, they draw up a defense statement for synthetic accounts for the month, which includes the opening balance for each account, turnover and the closing balance.
The result should be three pairs of equal results:
Debit opening balance = Credit opening balance.
Debit turnover = ? loan turnover.
Debit ending balance = Credit ending balance.
This statement is called the balance sheet.
The turnover sheet shows that the data does not contain technical errors.
To check for logical errors use...
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3 Annotation to work program PM 04 Compilation and use of financial statements in the specialty Economics and Accounting (by industry) 1. The place of the professional module in the structure of the PPSSZ. The working program of the professional module (hereinafter referred to as the working program) is included in the professional educational cycle of the main professional educational program of the PPSSZ in the specialty Economics and Accounting (by industry). 2. Expected results of education upon completion of the professional module. A graduate who has mastered PM.04, corresponding to the type of professional activity Compiling and using financial statements, must have professional competencies: PC 4.1. To reflect on the cumulative total on the accounting accounts the property and financial position of the organization, to determine the results of economic activity for the reporting period. PC 4.2. Compile accounting forms within the time limits established by law. PC 4.3. Compile tax returns for taxes and fees to the budget, tax returns for the Unified Social Tax (UST) and statistical reporting forms within the time limits established by law. PC 4.4. Control and analyze information about the property and financial position of the organization, its solvency and profitability. Have practical experience in: - preparing financial statements, using them to analyze the financial condition of the organization; - preparation of tax declarations, reports on insurance premiums to non-budgetary funds and statistical reporting forms included in the financial statements, within the time limits established by law; - participation in the accounting audit of financial statements; - analysis of information on the financial position of the organization, its solvency and profitability; To be able to: - reflect the cumulative total on the accounting accounts of the property and financial position of the organization; - determine the results of economic activity for the reporting period; - close the accounting registers and fill out the accounting forms within the time limits established by law; - establish the identity of indicators of accounting reports; - master new forms of financial statements, carry out instructions for re-registration of the organization in state bodies; Know: - definition of financial statements as a unified system of data on the property and financial position of the organization; - a mechanism for reflecting the cumulative total on the accounts of accounting data for the reporting period; - methods of summarizing information about the business operations of the organization for the reporting period; - the procedure for compiling a chess table and a balance sheet;
4 - methods for determining the results of economic activity for the reporting period; - requirements for the organization's financial statements; - composition and content of accounting forms; - balance sheet as the main form of financial statements; - methods of grouping and transferring generalized accounting information from the balance sheet - statement to the forms of financial statements; - the procedure for compiling an explanatory note to the balance sheet; - the procedure for reflecting changes in accounting policies for accounting purposes; - the procedure for organizing the receipt of an audit report, if necessary; - deadlines for submission of financial statements; - rules for making corrections to the financial statements in the event of an incorrect reflection of business transactions; - forms of tax declarations on taxes and fees to the budget and instructions for filling them out; - the form of the UST tax return and instructions for filling it out; - statistical reporting form and instructions for its completion; - deadlines for submitting tax declarations to state tax authorities, off-budget funds and state statistics bodies; - the content of new forms of tax declarations on taxes and fees and new instructions for their completion; - the procedure for registration and re-registration of an organization with tax authorities, extra-budgetary funds and statistical authorities; - methods financial analysis; - types and methods of financial analysis; - procedures for the analysis of the balance sheet; - the procedure for a general assessment of the structure of the organization's property and its sources in terms of balance indicators; - the procedure for determining the results of a general assessment of the structure of assets and their sources in terms of balance sheet indicators; - procedures for analyzing the liquidity of the balance sheet; - the procedure for calculating financial ratios for assessing solvency; - the composition of the criteria for assessing the insolvency (bankruptcy) of the organization; - procedures for analyzing financial stability indicators; - procedures for analyzing the income statement; - principles and methods of general assessment of the organization's business activity, technology for calculating and analyzing the financial cycle; - procedures for analyzing the level and dynamics of financial results in terms of reporting indicators; - procedures for analyzing the influence of factors on profit. 3. Structure and content of PM.04 PM.04 includes: Section 1. Reporting of the enterprise - MDK 04.01 Technology for preparing financial statements Topic 1.1. The concept of reporting, composition of financial statements Topic 1.2. Tax, statistical, insurance premium declarations Topic 1.3. Other reporting Topic 1.4. The concept of reporting, the composition of financial statements Section 2. Analysis of the reporting of an enterprise - MDK 04.02 Fundamentals of analysis of financial statements
5 Topic 2.1. Fundamentals of the analysis of the work of the enterprise Topic 2.2. Analysis of the work of the enterprise according to the reporting documentation Topic 2.3. Analysis of business activity 4. Methods and forms of education: lecture; practical lesson; group training; independent work; consultations. 5. Forms of control. Current certification: survey; frontal survey; independent work; control work (home control work); interview; testing, express testing. Intermediate attestation in the form of: - MDK differentiated test (semester 8); - MDK differentiated test (semester 8); - UE differentiated test (8 semester); - PP differentiated credit (8 semester). Final certification according to PM.04 in the form of a qualification exam in the 8th semester. 6. The total labor intensity of the professional module PM.04 The maximum teaching load of the student hours, of which: - obligatory classroom teaching load of the student hours. Including: MDK theoretical classes - 50 hours; - practical work 70 hours; - extracurricular independent work of the student - 60 hours. MDK theoretical classes - 50 hours; - practical work 70 hours; - extracurricular independent work of the student - 60 hours; Educational practice 36 hours. Industrial practice 36 hours.
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CONTENTS: 1. PASSPORT OF THE WORKING PROGRAM OF THE EDUCATIONAL DISCIPLINE ... 4 2. STRUCTURE AND EXAMPLE CONTENT OF THE EDUCATIONAL DISCIPLINE.8 3. CONDITIONS FOR THE IMPLEMENTATION OF THE EDUCATIONAL DISCIPLINE ... 14 4. CONTROL AND EVALUATION OF RESULTS
Budgetary educational institution of the Chuvash Republic of secondary vocational education "Vurnar Agricultural College" of the Ministry of Education and Youth Policy of the Chuvash Republic
Annotation to the work program PM. 01 Maintenance and repair of vehicles, specialty 23.02.03. Maintenance and repair of motor vehicles 1. Place of the professional module
Annotation to the work program PM.01. Performance of works on the operation of buildings, structures, equipment structures of water supply systems, water disposal, heating and lighting networks of housing and communal
MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA federal state budgetary educational institution of higher education "Omsk University of Design and Technology" (OMUDT) College "Orientir" APPROVED by Vice-rector for UMR A.S.
ROSZHELDOR FEDERAL STATE BUDGETARY EDUCATIONAL INSTITUTION OF HIGHER EDUCATION ROSTOV STATE UNIVERSITY OF COMMUNICATIONS
Annotation to the work program of the professional module Conducting settlements with the budget and extra-budgetary funds in the specialty 38.02.01 Economics and accounting (by industry) 1. Place of professional
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION Federal State Budgetary Educational Institution of Higher Professional Education "Kemerovo State University" (KemGU)
Ministry of Transport of the Russian Federation FBOU VPO "Novosibirsk state academy water transport" structural subdivision SPO Omsk Command River School named after Captain Evdokimov V.I. Discipline index:
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION Branch of the Federal State Budgetary Educational Institution of Higher Professional Education "Kemerovo State University"
2 Contents 1 Passport of the internship program p. 4 2 Industrial internship according to the professional module p. 3 Logistics of the internship p. 10 3
Annotation to the work program PM. 03 Performing work by profession 18511 Car repairman, specialty 23.02.03 "Maintenance and repair of motor vehicles" 1. Place
STATE BUDGET PROFESSIONAL EDUCATIONAL INSTITUTION OF THE SAMARA REGION "BOGATOV VOCATIONAL SCHOOL"
MINISTRY OF AGRICULTURE OF THE RUSSIAN FEDERATION
NON-STATE EDUCATIONAL INSTITUTION OF HIGHER EDUCATION "EAST SIBERIAN INSTITUTE OF ECONOMICS AND MANAGEMENT" (NEU VO VSIEM) WORKING PROGRAM OF THE PROFESSIONAL MODULE PM.04 Compilation and use
REGIONAL STATE BUDGETARY EDUCATIONAL INSTITUTION OF SECONDARY VOCATIONAL EDUCATION "TULUNSKY AGRARIAN TECHNICIUM" The program of industrial practice in the profile of the specialty P.M. 05.
Ministry of Education of the Orenburg Region State Autonomous Educational Institution "Agricultural College" of Buguruslan, Orenburg Region APPROVED by Director N.I. Ryvaev "06" September 2013 WORK PROGRAM OF THE PROFESSIONAL
Annotation to the work program PM.02 Manual arc welding (surfacing, cutting) with a consumable coated electrode. by profession 15.01.05 Welder (manual and partially mechanized welding (surfacing) 1. Place
CONTENTS 1. PASSPORT OF THE PROFESSIONAL MODULE WORKING PROGRAM..4 2. STRUCTURE AND CONTENT OF THE PROFESSIONAL MODULE 7. CONDITIONS FOR IMPLEMENTATION OF THE PROFESSIONAL MODULE PROGRAM..1 4. CONTROL AND EVALUATION OF RESULTS
Topic 2. Basic principles for the formation of financial statements of an enterprise
Composition and content of accounting forms
General reporting requirements
Basic rules for the preparation of financial statements.
Methods for summarizing information about the business operations of the organization for the reporting period
Reconciliation of synthetic and analytical accounting data as of the date of preparation of financial statements. The procedure for compiling a chess table and a balance sheet
Methods for grouping and transferring generalized accounting information from the turnover - balance sheet to the forms of financial statements
Interim financial statements.
Annual financial statements.
Refinement of the assessment of assets and liabilities reflected in accounting.
Reflection of the financial result of the organization.
Underlying assumptions in reporting
Correction of errors in the preparation of financial statements.
The composition of the annual financial statements of organizations regulated by the Law "On Accounting and Reporting". The financial statements of commercial organizations consist of:
balance sheet;
Profit and loss statement;
change report equity;
Cash flow statement;
Notes to reporting.
The list and content of annual reporting forms may be legally specified 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 moment of their state registration to December 31 of the current year. Liquidated or reorganized organizations must submit reports for the period from the beginning of the year until the moment of liquidation or reorganization.
Financial statements are 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. Financial statements must be prepared without erasures and blots.
Organizations must prepare financial statements for the month, quarter and yearcumulative total.
Monthly and quarterly reports are interim and contain much less information.
quarterly reporting consists of:
Enterprise balance sheet;
Profit and loss statement.
Monthly reporting consists only of the company's balance sheet.
Organizations submit quarterly reports within 30 days after the end of the quarter, and annual reports within 90 days after the end of the year (until April 1 of the next year following the reporting one).
Accounting statements must meet the following requirements : reliability and completeness, neutrality, consistency, comparability, observance of the reporting period, correctness of execution.
The requirement of reliability and completeness means that the financial statements must give a reliable and complete picture of the property and financial position of the organization, as well as the financial results of its activities. At the same time, financial statements formed and compiled on the basis of the rules established by the regulatory acts of the system of regulatory accounting regulation are considered reliable and complete.
If during the preparation of financial statements it is revealed that there is insufficient data to form a complete picture of the financial position of the organization and its financial results, then relevant additional indicators and explanations are included in the financial statements.
The requirement of neutrality means that when preparing financial statements, the neutrality of information must be ensured, i.e. unilateral satisfaction of the interests of some groups of users of financial statements in front of others is excluded.
The requirement of integrity means the need to include in the financial statements data on all business transactions carried out as
the organization as a whole, and its branches, representative offices and other divisions, including those allocated to separate balance sheets.
The requirement of consistency means the need to maintain consistency in the content and forms of the balance sheet, income statement and explanations to them from one reporting year to another.
In accordance with the comparability requirement, the financial statements must contain data that allow them to be compared with similar data for the years preceding the reporting one. If they are not comparable for a number of reasons, then the data of previous periods are subject to adjustment according to the established rules.
Financial statements are compiled, stored and presented to users of financial statements in the prescribed form on paper. If there are technical capabilities and with the consent of the users of financial statements, the organization may submit financial statements in in electronic format.
In the forms of financial statements submitted, the following information is required:
Name of the form of financial statements;
Indication of the reporting date as of which the financial statements were drawn up, or the reporting period for which the financial statements were drawn up.
Full name of the legal entity (in accordance with the constituent documents registered in the prescribed manner);
taxpayer identification number (TIN);
Type of activity (indicate the type of activity that is recognized as the main one);
Organizational and legal form / form of ownership;
Unit of measurement;
Location (address) (indicated in the balance sheet form);
Date of signing.
Basic rules for the preparation of financial statements:
1. Accounting statements must be drawn up in Russian in the appropriate currency.
2. There should not be any erasures and blots in the financial statements.
3. Accounting statements are signed by the head and chief accountant (accountant) of the organization.
4. For each numerical indicator, except for the report compiled for the first reporting period, data must be provided for at least two years - the reporting and the previous reporting ones.
5. Accounting data are given in thousands of rubles without decimal places. An organization with a significant sales turnover,
obligations, etc., may present data in the financial statements presented in millions of rubles without decimal places.
6. Reporting items for which there are no numerical values of indicators are crossed out
(in standard forms) or are not given (in forms developed independently and in the explanatory note).
7. A subtracted indicator or an indicator that has a negative value is indicated in parentheses.
8. Articles of financial statements are evaluated according to the rules established by the accounting regulations.
The reporting date for reporting is the last calendar day of the reporting period. Reporting period - the period for which accounting (financial) statements are prepared.
The mechanism for reflecting the cumulative total on the accounts of accounting data for the reporting period
The scheme of accounting in any organization can be represented as follows:
Reflection on the accounts of accounting data for the reporting period is made in the registers of synthetic accounting (magazines-orders and statements to them) on a monthly basis.
The data from these registers is then transferred to the General Ledger for each account or sub-account for each month. For each account or sub-account, the monthly balance at the end of the month is displayed in the General Ledger.
The general ledger is maintained annually, and information on each account or sub-account in it is accumulated on an accrual basis during the reporting period - the calendar year.
Based on the data reflected in the General Ledger, the organization's balance sheet is compiled as of the reporting date.
There are the followingmethods of summarizing information on business operations of the organization for the reporting period:
1 Reconciliation of the results of analytical and synthetic accounting. Evidence of the correctness of accounting are:
· equality of the sum of the balances of analytical accounts opened in the development of a certain synthetic account and the balances of this synthetic account;
Equality of the sum of debit or credit turnovers of the same analytical accounts and debit or credit turnovers of the 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 incurred, etc. by recalculating balances in kind or by checking accounts. Commissions are created to conduct an inventory and audit, which are approved by the head of the organization, orders are created to appoint commissions. This information is reflected in the accounting policy of the enterprise.
3 Calculation and availability of taxes.
4 Closing accounts for profit accounting. According to the established accounting procedure, during the reporting year, all organizations form the financial result of their activities on account 99 “Profit and Loss”. Business transactions are recorded on account 99 according to the so-called cumulative principle, i.e. cumulatively since the beginning of the year. The final financial result for the reporting period is determined by comparing the credit and debit turnovers on account 99 "Profit and Loss". Thus, the organization carries out accounting for balance sheet profit during the year on the following account: 99 “Profit and Loss”.
5 Ensuring comparability of reporting data with indicators for relevant period previous year.
If the data for the period preceding the reporting period are incomparable with the data for the reporting period, the first of the named data shall be subject to correction based on the rules established by regulatory enactments.
Each adjustment is reflected in the notes to the balance sheet and income statement, along with an indication of its reasons (revaluation of fixed assets, changes in the market value of shares, etc.).
When getting acquainted with the progress of the preliminary work before the preparation of the annual financial statements, the correctness and procedure for carrying out these activities is confirmed.
Prior to the start of the balance sheet, it is necessary to determine the level of materiality of the balance sheet indicators. An indicator is considered material if its non-disclosure may affect economic decisions made on the basis of reporting information.
Enterprisesare obliged to generate financial statements on the basis of coordinated data of synthetic and analytical accounting. If the synthetic accounting data diverge from the analytical accounting data, then the financial statements cannot be recognized as reliable.
To check the completeness and correctness of the entries in the accounting accounts, various methods are used, which largely depend on the form of accounting used in the organization.
Typically, the verification of entries in accounting accounts is carried out in the following areas:
compare the turnover for each synthetic account with the results of the documents that served as the basis for the entries;
compare turnovers and balances for all synthetic accounts (in total);
check the turnover and balances for each synthetic account with the corresponding indicators of analytical accounting.
To compare turnovers and balances for all synthetic accounts, turnover sheets can be used, which are of two types:
Turnover balance sheet, which reflects the opening balance, ending balance and the amount of turnover on Debit and Credit for all accounts of the General Ledger.
Chess turnover sheet, which reflects the opening balance, the closing balance, the amount of turnover on Debit and Credit, as well as the correspondence of accounts.
chess sheet used in the manual method of accounting in the enterprise. It reflects the turnover of property in a certain period, most often a month. We often hear that this is an outdated method. However, this is not so. The ability to compile a chess sheet manually or using Excel can free you from dependence on an expensive 1C program. Outwardly, it looks like a table of a chess tournament, which is why it got its name.
The chess sheet is attractive for its clarity. It shows both turnovers and results and balances in a compact form. When using Excell, you can see in detail what the sum in each cell was formed from.
So, the chess sheet is a table in which the debits of the accounts are posted by rows, and the credits of the accounts by columns. The last line is the sum of all debit transactions. The last column is the sum of all credit turnover. They must be equal.
Number of rows and columns in chess sheet determined by the number of accounts used in the work plan and limited only by the number of existing accounts in the standard plan accounts.
In the cells at the intersection of the corresponding row and column, the amount of the transaction is recorded.
If the correct postings were correctly posted to the statement, the same amount is obtained in the lower right corner both in columns and in rows.
And this suggests that the balance "went". Well, if you didn’t “go”, it’s very convenient to look for an error in a chessboard.
In the turnover sheet all balances and turnovers are recorded for each account for which settlements are made.
The turnover sheet has two purposes.
First, it is used for control. If all calculations on the accounts are performed correctly, then the turnover sheet should contain three pairs of equalities: the initial balance on the debit is equal to the initial balance on the loan, the turnover on the debit is equal to the turnover on the loan, the final balance on the debit is equal to the final balance on the loan.
The first pair of equalities follows from the balance at the beginning of the month, since the data of the first and second columns are the data of the asset and liability of the balance at the beginning of the month.
The second pair of equalities follows from the double entry rule, since the same amount goes through both debit and credit accounts. Therefore, the total amount of turnover in the turnover sheet should be equal to the sum of all transactions in the journal of business transactions.
The third pair of equalities has a control value and shows that the calculations on the accounts are correct.
Secondly, on the basis of the turnover sheet, they draw up a balance sheet at the end of the reporting period, in our example, at the end of the month. The final balance on the debit of the accounts in the turnover sheet is the data for the asset balance, and the final balance on the credit of the accounts is recorded in the liability of the balance sheet.
Based on these reports, a annual balance
In accordance with the Accounting Regulations “Accounting Reports of an Organization”, enterprises must prepare interim financial statements for a month, a quarter on an accrual basis from the beginning of the reporting year, unless otherwise provided by law. Interim financial statements consist of a balance sheet and a profit and loss statement, unless otherwise provided by law or by the founders (participants of the organization).
The organization must generate interim financial statements no later than 30 days after the end of the reporting period, unless otherwise provided by law. The reporting date for interim reporting is the last days of the months.
Estimates in the preparation of interim reporting should be made cumulatively from the beginning of the year to the date on which such reports are prepared. At the same time, the reflection of accounting data on a cumulative basis from the beginning of the year means that the monthly (quarterly) statements compiled within one reporting year are not limited to indicators for each period separately, but include data from the beginning of the reporting year to its last day.
As part of the interim financial statements (for the 1st quarter, 1st semester, 9 months) only the balance sheet (form No. 1) and the Statement of Financial Results (form No. 2) are mandatory included. At the same time, the organization has the right to expand this list and, on its own initiative, submit as part of the next (quarterly, semi-annual, 9-monthly) report, in addition to the above-mentioned mandatory, any other forms for general rule included in the annual financial statements.
The balance sheet serves as the main source of information for a wide range of users. It provides data on the organization's assets (property) and their sources at the beginning and end of the reporting period. The balance reflects information about the system of financial and settlement relationships of the organization, according to which one can judge the possibility of repaying obligations or future financial difficulties.
On the basis of the balance sheet data, operational financial planning of any organization is built, cash flow is monitored in accordance with the profit received.
The statement of financial results is the most significant form of financial results. A modern report provides information on the formation of financial results for various types of activities of the organization, as well as the results of various facts of economic activity for the reporting period that can affect the value of the final financial result. In addition, this form is a link between the past and present reporting periods and shows what caused the changes in the balance sheet of the reporting year compared to the previous year.
The statement of financial results shows how the organization's equity capital changes under the influence of income and expenses incurred in the current period.
The formation of indicators of the report on financial results is carried out on the basis of 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, the analytical data of which are reflected in the income statement.
Financial statements are submitted to the tax authority along with a cover letter. Interim financial statements are prepared in stages.
Compilation processes for the interim and annual accounting report differ significantly. If the interim accounting report, as a rule, is compiled according to the data of the General Ledger (for example, the balance of accounts of this book in January will be the opening balance of this book in February, and so on until November inclusive), then the December General Ledger undergoes significant adjustments as a result of various procedures. However, adjustments to the General Ledger can also be made to interim reporting, for example, if, according to the accounting policy, an inventory is often carried out by an economic entity.
The stages of preparation of interim reporting include:
1. Clarification of the distribution of income and expenses between adjacent reporting periods (month, quarter, and so on).
2. Checking the entries in the accounts of accounting and their compliance with the General Ledger.
3. Correction of identified errors.
4. Closing of cost accounting accounts, cost formation finished products and sold products (works, services) on an accrual basis from the beginning of the year.
5. Identification of the interim financial result from the sale of products (works, services)
6. Identification of an interim financial result from other transactions that are not related to ordinary activities
7. Identification of intermediate (since the beginning of the year) net profit (uncovered loss)
8. Compilation of the General Ledger at the end of the interim reporting period.
The cycle of accounting work for any regular month (in the interreporting period) can be divided into three parts:
1) preparation of accounting records (postings) on the basis of duly executed primary documents (cumulative, grouping statements;
2) transfer of all facts of the economic activity of the organization for the month from primary documents to accounting registers;
3) formation of information about accounting objects on the accounts of the General Ledger based on the final data of accounting registers.
At the end of the reporting period, debit and credit turnovers are calculated for all accounts of the General Ledger, and the closing balance is displayed for the majority. Indicators of the General Ledger - turnovers on debit and credit of accounts, as well as account balances are used for the preparation of financial statements. Records are reviewed periodically to ensure correct reporting and completeness of indicators.
accounts using various methods. These techniques largely depend on the form of accounting used.
Refinement of the assessment of assets and liabilities reflected in accounting includes the following procedures:
1. Conducting an inventory before compiling annual financial statements and reflecting its results in accounting.
Conducting an inventory before the preparation of annual financial statements is mandatory, except for property, the inventory of which was carried out no earlier than October 1 of the reporting year (in this case we are talking on such types of current assets as materials, work in progress, finished products, goods, etc.). For some types of property, it is allowed to conduct an inventory less frequently: for fixed assets - once every three years, for library funds - once every five years. Inventory of receivables and payables, income
and expenses of future periods, reserves for future expenses are made before the preparation of annual accounts as of December 31.
The discrepancies between the actual availability of property and accounting data identified during the inventory are reflected in the accounting accounts in next order:
Excess property is accounted for at market prices on the date of the inventory as other income;
The shortage of property and its damage within the limits of natural loss is charged to the cost accounting accounts;
The shortage of property and its damage in excess of the norms of natural loss shall be attributed to the guilty person. In this case, the culprit must compensate for the missing values at market value, but not lower than their book value.
If the perpetrators are not identified or the court refused to recover damages from them, then losses from shortages and damage are written off as other expenses;
2. Revaluation of assets and liabilities and creation of valuation reserves as of the reporting date.
When compiling reports, the valuation of some property items is clarified if the value of this property, reflected in the accounting records, does not correspond to their real value based on the results of the inventory.
The organization may decide to annually revaluate objects with a recalculation of their cost and depreciation. The pre-valuation increases the additional capital, but if the object was previously discounted due to other expenses, then the revaluation is attributed to other income. The markdown is accounted for as other expenses, but if the object was previously revalued at the expense of additional capital, then the markdown is attributed to the reduction of additional capital.
Also, the assessment is refined by creating valuation reserves:
Reserve for depreciation of material assets;
Allowance for impairment financial investments;
Provision for doubtful debts.
If there are reserves, the values and liabilities in the balance sheet are shown in the net valuation, i.e. less the corresponding reserve.
3. Reflection on the accounts of the property of valuables in transit.
It is necessary to take into account the values that have not yet entered the organization, if the rights of possession, use and disposal have been transferred to these values in accordance with the terms of the contracts. Such values may be in transit, i.e. they are transferred under the terms of the contract to the carrier, or in the warehouse of the supplier for safekeeping.
4. Clarification of the valuation of property (works, services) received (performed, rendered) for non-invoiced deliveries, settlement documents for which were received before the reporting date.
Uninvoiced deliveries - inventories received by the organization for which there are no settlement documents (account, payment request or other documents accepted for settlements with the supplier).
Non-invoiced deliveries are credited to inventory accounts at accounting prices accepted by the organization. In cases where the organization uses as accounting prices actual cost materials, the indicated inventories are accounted for at market prices. After receipt of settlement documents for uninvoiced deliveries, their accounting price is adjusted taking into account the received settlement documents.
Reflection of the financial result of the organization's activities before the preparation of its financial statements also involves the implementation of a certain sequence of steps:
Step 1. Closing sub-accounts to account 70.
Step 2. Closing sub-accounts of grade 9
Step 3. Determining the final financial result and calculating income tax,
The principles of reporting are the conceptual foundations for the formation of its indicators. Each country's accounting system has its own set of reporting principles.
Compilation principles financial reporting are divided into two groups:
1. the underlying assumptions on which the financial statements are based;
2. qualitative characteristics of financial reporting information.
The underlying assumptions consist of two basic accounting principles:
1. accrual accounting. The results of business transactions and other events are recognized in accounting as they are committed (and not when cash or cash equivalents are received or paid) and are included in the financial statements of the periods to which they relate. The application of the accrual principle means that at each reporting date, the corresponding income and expenses of the company are accrued;
2. business continuity of the company. It is assumed that the company intends to operate for the foreseeable future and there will be no need for liquidation or significant downsizing. If there is no such intention or the need for liquidation exists, then the financial statements should be prepared according to other rules that are subject to disclosure. At
pending the end of the company's activities, in the event of its bankruptcy, the accounts should be prepared on the assumption that all assets will be sold at salvage value.
Assumptions in accounting are understood as the conditions of the organization's activities, which must be observed during the entire period of the accounting policy.
These include:
a) the obligation of property isolation of the enterprise. Accounting and reporting should reflect property and liabilities belonging to the organization that maintains accounting records. property and debentures owners (founders of an enterprise and other organizations) are accounted for separately;
b) the assumption of the continuity of the organization's activities. The partners of the enterprise and its personnel must be confident that the organization will continue its activities, in the foreseeable future it has no intentions and need to eliminate or significantly reduce this activity and, therefore, all obligations will be repaid in the prescribed manner ;
c) the need for temporal certainty of the facts of economic activity. Business transactions and facts should be reflected in accounting in the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts and transactions;
d) the assumption of a sequence of methods of accounting and application of accounting policies. Methods for grouping and evaluating the facts of economic activity, paying off the value of assets, organizing workflow, a working chart of accounts of accounting should be relatively constant, when they change, it is necessary to ensure the continuity of the relevant accounting and reporting data, their comparability.
Qualitative characteristics
Qualitative characteristics are attributes that make the information presented in the financial statements useful to users. IFRS identifies four main qualitative characteristics of information: understandability, comparability, relevance and reliability. The first two characteristics relate to the presentation of information, the next two - to its content.
Understandability means the availability of information to a user who has sufficient knowledge in the field of business and economic activity, accounting and a desire to study the information with due diligence. (In Russian legislative documents, this requirement is not formulated.) The information contained in the financial statements must be comparable over time and comparable with the information of other companies. This allows you to track trends in the financial position of the company and the results of its activities.
Relevant information is considered to be information that influences the economic decisions of users, helps them evaluate past, present and future events, confirms or corrects past estimates. on the relevance of information
its materiality has a significant impact. Information is material if its omission or misrepresentation could affect a user's economic decision. Information is considered reliable if it does not contain material errors. The key to the reliability of information is the observance of the following conditions when it is disclosed: truthful presentation, the predominance of economic essence over the legal form, neutrality, prudence, completeness, materiality. Information is presented truthfully if there is a correspondence between the fact of economic activity or event, on the one hand, and its qualification and assessment in the financial statements, on the other.
The condition of the predominance of economic substance over legal form means that the company's business transactions must be recorded and presented in financial statements in accordance with their essence and economic reality, and not according to their legal form. The neutrality of information means its impartiality. Financial reporting will not be neutral if, by the very selection or presentation of information, it influences decision-making or the formation of a judgment in order to achieve the planned result.
When reporting, it is necessary to take into account the uncertainty of future events, for example, the likelihood of occurrence and repayment of obligations, the duration beneficial use assets, their impairment. Prudence is the introduction of a certain degree of caution into the process of making judgments, which is necessary in making the calculations required under conditions of uncertainty, so that assets or incomes are not overstated and liabilities or expenses are understated. Completeness of information is necessary to ensure its reliability. Omission of information may lead to unreliability of financial reporting data.
IFRS define limitations in applying the principles of relevance and reliability in the preparation of financial statements:
Balance between timeliness and reliability. In the event of an unjustified delay in the provision of information, it may lose its relevance. However, reliability takes time to clarify all the economic facts. Thus, it is necessary to determine the optimal ratio between the timeliness and reliability of information;
Balance between benefits and costs. Submission of full information requires the cost of reporting. However, completeness benefits the users of reporting. The benefits derived from information must exceed the costs of obtaining it;
Balance between quality characteristics. In general, the goal is to achieve the necessary ratio between the characteristics to fulfill the main purpose of the financial statements. The relative importance of characteristics in different cases is a matter of professional judgment.
Types of errors made in reporting
It is the non-compliance with certain provisions of legislative and regulatory documents on the provision of financial statements that leads to errors in the preparation of financial statements. Common errors can be divided into three groups:
Organizational - errors associated with the incorrect determination of the composition of financial statements, the frequency of their preparation;
Technical - incorrect filling of individual details and arithmetic errors that occur when filling out reporting forms;
Methodological - arise in connection with incorrect accounting and, as a result, errors in transferring accounting data to reporting.
1 Organizational errors. Each organization is required to draw up financial statements based on the results of the reporting period (interim) and the reporting year (annual). Only the annual financial statements are prepared in full. Quarterly and monthly financial statements are allowed to be drawn up only in the volume of the first two forms: the balance sheet and the income statement.
One of the main organizational errors in the formation of financial statements, without a doubt, can be attributed to the failure to draw up interim reporting for the month. A similar mistake is often made by organizations that submit reports to the tax authorities in electronic form.
When compiling the first financial statements, newly created organizations must take into account the provisions that for organizations established after October 1, the first reporting year is the period from the date of their state registration through December 31st of the following year.
A common organizational mistake is also the incorrect determination of the composition of financial statements by organizations that are small businesses.
Often one has to deal with cases of complete non-compilation of financial statements by small businesses that have switched to a simplified taxation system.
A number of articles of these Laws directly indicate the obligation to maintain accounting records and prepare financial statements for LLCs and JSCs. It must also be remembered that almost all charters of organizations contain provisions on accounting and the preparation of financial statements. The Ministry of Finance in a number of letters also pointed out the inadmissibility of the lack of accounting and
preparation of financial statements in LLC and JSC. Moreover, the lack of financial statements in these organizations leads to the impossibility of distributing the profit received by the owners, increasing or decreasing authorized capital, hold annual meetings of owners, etc.
A fairly common mistake is the failure of organizations to conduct a mandatory audit of their annual accounts. At the same time, the reporting is incomplete, which leads to the receipt of requirements from external users (in particular, tax authorities) on granting an audit
conclusions. Otherwise, a fine may be imposed on the organization and its officials.
Before compiling annual accounts, all organizations are required to conduct an inventory of assets and liabilities. Its absence on time does not allow us to consider the prepared financial statements reliable and often is the reason for the refusal to issue an unconditionally positive audit report.
2 Technical errors.
One of the most common technical mistakes is in the order in which the reporting forms are signed. This mainly applies to organizations in which accounting is not carried out Chief Accountant, and a specialized organization or an accountant-specialist under a contract. In this case, the head of a specialized organization or a specialist accountant must sign the statements for the chief accountant. In practice, the signature for the chief accountant is often erroneously put by the head of the organization in which accounting is maintained.
Financial statements should be indicated in thousands or millions of rubles without decimal places. However, some accountants are still trying to indicate accounting data in rubles, by analogy with the data tax reporting. This error is facilitated by the presence of such a possibility in a number of common accounting computer programs.
When checking the statements, one has to deal with the absence of the requisite “Date of signing of the statements” in it. It should be noted that there are four different dates in the standard accounting forms.
1. The reporting date of the financial statements - for annual statements this is December 31 of the reporting year, and for the intermediate - the last date of the reporting period.
2. The date of approval of financial statements is the date of the general annual meeting of the owners of the organization, which considered the results of its activities for the reporting year. Usually this is the date of the protocol general meeting or the owner's decision to approve the financial results of the organization's activities. In accordance with the law, for JSCs, the date of approval of annual financial statements must be from February 1 to June 30 of the year following the reporting year, and for LLC - from February 1 to April 30 of the year following the reporting year. If reporting is provided to external users before the general meeting of owners, the "Approval date" attribute is not filled in. It is also not filled in the interim reporting.
3. The date of dispatch (acceptance) of financial statements is the date of sending the statements to external users (by mail, electronic communication channels, etc.). It may be different depending on when the reporting is sent to certain users. When reporting is actually transferred to external users, the date of its acceptance by the latter is indicated.
4. The date of signing the financial statements is the most important requisite, since the recognition of the statements as reliable depends on its availability. Until the date of signing, the financial statements must take into account all changes that could have occurred to the organization after the reporting date. In addition, the organization will not be able to obtain an audit opinion,
if its financial statements do not contain the date of signing. Indeed, in accordance with normative documents for audit activities, it is prohibited to issue an opinion on the reliability of reporting before the date of its signing.
3 Methodological errors . Quite often, when compiling the balance sheet, accountants violate the rule according to which offset between assets and liabilities is not allowed. In practice, accounting departments erroneously offset between various items of receivables and payables. As a result property status organization, reflected in the reporting, it turns out to be unreliable.
A similar error is related to the artificial inflating of the balance sheet due to incorrect closing of debts for counterparties.
A similar error also occurs when an organization maintains analytical records for counterparties in the context of each primary document. In this case, if the organization does not close the issued documents with payment in a timely manner, there may also be a "bloat" of the balance sheet due to the fact that both accounts payable and receivable are listed on the same analytical account for the same organization.
The information contained in the financial statements of the organization is incomplete if the reporting does not indicate the property listed on off-balance accounts. So, typical mistake is the absence in the balance sheet of information about fixed assets leased by the organization or intangible assets that are in use.
During audits, LLCs have to deal with an error related to the failure to reflect the amount of net assets in the Statement of Changes in Equity.
A significant number of organizations, when compiling a cash flow statement, erroneously reflect all cash flows organizations for current activities. This is facilitated by the setting of the majority accounting programs, which by default offer just such a filling in this form.
Another methodological mistake is the formal attitude of the majority of chief accountants to the preparation of the Notes to the Balance Sheet and Profit and Loss Statement. Meanwhile, this element of reporting is one of the most important and significant. Its formal preparation, non-reflection in the Explanation of mandatory information may lead to the recognition of financial statements as a whole unreliable.
Topic 1.1. The concept of accounting. Organization of preparatory work for its preparation.
- Definition of financial statements as a unified system of data on the property and financial position of the organization.
- The procedure for compiling a chess table and a balance sheet. Methods for determining the results of economic activity for the reporting period.
Definition of financial statements as a unified system of data on the property and financial position of the organization.
The concept and requirements for financial statements are defined by the Accounting Regulation "Accounting statements of an organization" PBU 4/99 (approved by order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43n) with amendments and additions of: September 18, 2006, November 8, 2010 G.
Financial statements- a system of indicators that reflects the property and financial position of the organization as of the reporting date, as well as the financial performance of its activities for the reporting period, compiled on the basis of accounting data in accordance with established forms.
Financial statements must comply with the following principles:
Compliance with a single accounting policy during the reporting period
Completeness of reflection of all business transactions and inventory results
The correctness of attributing income and expenses to the reporting period
Clear delineation of production costs and capital investments
Identity of analytical and synthetic accounting data
Accounting statements are made by enterprises that are legal entities regardless of the form of ownership, including enterprises with foreign investment. Financial statements, depending on the period for which they are prepared, are periodic and annual. Periodic (quarterly) accounting reports include quarterly, semi-annual, 9 months. Annual financial statements are prepared based on the results of the previous year. Financial statements are prepared in thousands of rubles without a decimal point.
The enterprise submits on a mandatory basis periodic (quarterly) and annual reporting:
Owners, in accordance with the constituent documents
Inspections of the Ministry of Taxes and Duties
Territorial authorities state statistics.
State and municipal unitary enterprises submit annual financial statements to the bodies authorized to manage state property (Article 15 of the Federal Law of November 21, 1996 No. 129-FZ “On accounting»).
Deadlines for submission of reports:
Annual - no later than 90 days after the end of the reporting year (clause 2, article 15 of Law No. 129-FZ). Based on this, the last day for reporting for 2013 will be March 31, 2014 inclusive.
Quarterly - no later than 30 days after the end of the reporting period
Annual financial statements are public. Before compiling the annual financial statements, an inventory is mandatory (clause 2, article 12 of Law No. 129-FZ, clause 27 of the Regulation on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).
The presented financial statements are attached to cover letter organization, drawn up in the prescribed manner and containing information on the composition of the financial statements submitted. It can be presented to the user directly by the organization, transmitted through its representative, sent in the form of a postal item with a list of attachments, or transmitted via telecommunication channels.
The user of financial statements is not entitled to refuse to accept them. At the request of the organization, he is obliged to put a mark on the copy of the financial statements on acceptance and the date of its submission. Upon receipt of financial statements via telecommunication channels, its user is obliged to transfer to the organization a receipt of acceptance in electronic form.
The date of presentation of financial statements for an organization is the day of its postal dispatch or the day of its actual transfer to its affiliation. If the date of submission of financial statements falls on a non-working (day off) day, then the deadline for submission of financial statements is the first following business day.
The composition and requirements for financial statements are defined in section 3 of the Accounting Regulations "Accounting statements of an organization" PBU 4/99 (approved by order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43n) with amendments and additions of: September 18, 2006, 8 November 2010
The financial statements include:
1. Balance sheet - form No. 1
2. Profit and loss statement - form No. 2
3. Explanations to the balance sheet and income statement
4. Statement of capital flows - form No. 3
5. Statement of cash flows - form No. 4
6. Appendix to the balance sheet - form No. 5
7. Final part of the auditor's report
8. Explanatory note.
Each constituent part of the financial statements must contain the following data: the name of the constituent part; an indication of the reporting date or reporting period for which the financial statements are prepared; the name of the organization with an indication of its organizational and legal form; format for presenting numerical indicators of financial statements.
As a rule, an explanatory note contains the following sections:
Information about the activities of the organization;
changes in accounting policy;
information about financial activities;
information about investment activity;
information about subsidiaries and dependent companies;
events after the reporting date;
information on the reorganization of the organization, if any, in the reporting period.
At the same time, each organization independently determines the amount of information presented in the note, as well as the form of its submission - information can be presented both in the form of quantitative indicators and narratively.
If in the reporting period there were facts of non-application of accounting rules, since they did not allow to reliably reflect the property status and financial results of the organization, then this information with appropriate justification, is to be reflected in the explanatory note (paragraph 37 of PBU 4/99).
Small businesses that do not apply, in accordance with the law, the simplified system of taxation, accounting and reporting, have the right not to provide annual report forms No. 3,4,5.
Quarterly financial statements include:
Balance sheet - form No. 1
Profit and loss statement - form No. 2
Accounting requirements:
1. Accounting statements should give a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. Accounting statements formed on the basis of the rules established by regulatory acts on accounting are considered reliable and complete.
If, when compiling financial statements based on the rules of Regulation PBU 4/99, an organization reveals insufficient data to form a complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization includes relevant additional indicators and explanations in the financial statements.
If, when preparing financial statements, the application of the rules of Regulation PBU 4/99 does not allow to form a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization in exceptional cases (for example, nationalization of property) may deviate from these rules.
2. When preparing financial statements, the organization must ensure the neutrality of the information contained in it, i.e. unilateral satisfaction of the interests of some groups of users of financial statements in front of others is excluded.
user - a legal or natural person interested in information about the organization.
Information is not neutral if, through selection or presentation, it influences the decisions and judgments of users in order to achieve predetermined results or consequences.
3. The financial statements of the organization must include performance indicators of all branches, representative offices and other divisions (including those allocated to separate balance sheets).
4. The organization needs to adhere to the forms of financial statements adopted by it consistently from one reporting period to another. A change in the accepted forms of financial statements is possible in exceptional cases, for example, when changing the type of activity, the emergence of a significant new type of assets or liabilities. Significant changes in the forms of financial statements should be disclosed in the explanations indicating the reasons that caused these changes.
reporting period - the period for which the organization must draw up financial statements;
5. For each numerical indicator of financial statements, except for the report drawn up for the first reporting period, data must be provided for at least two years - the reporting and the previous reporting ones.
An exception is the report compiled for the first reporting period. It provides data for the reporting period only. The organization has the right to decide to compare data for a longer period of time - three years, four, etc. To reflect these data, additional columns and lines are included in the accounting forms used. Comparative data should be provided not only in the balance sheet and income statement, but also in the annexes to them and the explanatory note (clause 10 PBU 4/99, clause 4 of the Instructions on the procedure for compiling and presenting financial statements).
If the data for the period preceding the reporting period are incomparable with the indicators of the reporting period, then they are subject to adjustment in accordance with the rules established by regulatory acts on accounting. Each significant adjustment is subject to disclosure in the explanations, indicating the reasons for this adjustment.
6. Articles of the balance sheet, income statement and other separate forms of financial statements, which, in accordance with the provisions of accounting, are subject to disclosure and for which there are no numerical values of assets, liabilities, income, expenses and other indicators, are crossed out (in standard forms ) or are not given (in the forms developed independently and in the explanatory note).
Indicators of individual assets, liabilities, income, expenses and business transactions should be presented separately in the financial statements if they are significant and if without knowledge of them by interested users it is impossible to assess the financial position of the organization or the financial results of its activities.
Indicators of certain types of assets, liabilities, income, expenses and business transactions may be presented in the balance sheet or income statement in the total amount, with disclosure in the notes to the balance sheet and income statement, if each of these indicators individually is not significant for assessments by interested users of the financial position of the organization or the financial results of its activities.
7.For the preparation of financial statements reporting date considered the last calendar day of the reporting period.
8. When compiling financial statements for the reporting year, the reporting year is the calendar year from January 1 to December 31 inclusive.
The first reporting year for newly created organizations is the period from the date of their state registration to December 31 of the corresponding year, and for organizations established after October 1 - to December 31 of the next year.
8. Accounting statements must be drawn up in Russian and in the currency of the Russian Federation.
9. Accounting statements are signed by the head and chief accountant of the organization.
In organizations where accounting is maintained on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, the financial statements are signed by the head of the organization and the head of a specialized organization (centralized accounting) or by a specialist in charge of accounting.
The mechanism for reflecting the cumulative total on the accounts of accounting data for the reporting period. Methods for summarizing information about the business operations of the organization for the reporting period.
The mechanism for reflecting the cumulative total on the accounts of accounting data for the reporting period.
reporting period for the preparation of financial statements is the calendar year. Interim reporting (monthly, quarterly), which covers a certain period, is compiled on an accrual basis from the beginning of the year.
The main indicator of the financial and economic activity of the organization is the financial result, which is an increase (decrease) in the value of the organization's own capital for the reporting period.
The financial result is formed on the active-passive account 99 "Profit and Loss". This account has a one-sided balance. During the year, the cumulative total for the debit of account 99 “Profit and Loss” records losses and losses, and for the loan - profits and income. By comparing the debit and credit turnover, the final financial result of the organization's activities for the reporting period is determined. The credit balance of account 99 "Profit and Loss" means profit, the debit balance - loss.
Example 1. The turnover on account 99 “Profit and Loss” for the first quarter amounted to: debit - 10,000 rubles, credit - 12,500 rubles. The balance as of April 1 is credit, i.e. received a profit of 2500 rubles. The turnover for the 2nd quarter was: debit - 15,000 rubles, credit - 13,500 rubles, and for the first half of the year since the beginning of the year, the debit turnover amounted to - 25,000 rubles, credit - 26,000 rubles. Financial result for the half year: profit of 1000 rubles. (26,000 rubles - 25,000 rubles). In this order, the balance on account 99 “Profit and Loss” is determined by the end of the reporting year.
The final financial result (net profit or net loss) is added during the year on account 99 “Profit and Loss” from:
- profit or loss from ordinary activities;
- other income and expenses;
- losses, expenses and income due to emergency circumstances of economic activity;
- amounts of accrued contingent income tax expense, permanent liabilities and recalculation payments for this tax based on actual profit, as well as the amount of tax sanctions due.
Methods for summarizing information about the business operations of the organization for the reporting period.
To summarize information about the business operations of an organization, an enterprise for the reporting period, various methods and techniques are used, the totality of which is called the accounting method.
Accounting- this is an ordered system for collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous continuous and documentary accounting all business transactions.
Accounting method - a set of methods and techniques that allow you to carry out control functions, functions of analysis and management of the economic activity of an enterprise. By means of certain methods, the circulation of the organization's funds is taken into account, the subject (that is, objects) of accounting is known. The accounting method consists of several elements. The main elements of the accounting method are:
- Documentation- this is the primary registration of business transactions with the help of documents at the time and place of their commission.
- Accounts(synthetic and analytical) -
- double entry- a technique that means that the grouping of property, sources of its formation, business transactions in accounting is carried out using a system of accounts using the double entry method.
- Inventory- a way to check the compliance of the actual availability of property according to accounting data.
- Grade- a way of expressing in monetary terms the property of the enterprise and its sources.
- Calculation- a method of grouping costs and determining the cost.
- Balance sheet- a method of economic grouping and generalization of information about the property of an enterprise in terms of composition, location and sources of their formation in monetary terms as of a certain date.
- Reporting- a unified system of indicators characterizing the property and financial position of the organization and the results of its economic activity.
Documentation
Documents are used to initial registration of business transactions. They provide continuous and continuous reflection of economic activity enterprise, the responsibility of the employee for the received values is fixed. Immediately upon completion of the transaction, for its reflection in accounting, a primary document must be drawn up, which describes the transactions performed and their exact quantitative expression and monetary value. The primary document must necessarily contain the following details: the name of the enterprise, the name of the document, its number, date, summary business transaction, its quantitative and monetary expression, signatures of persons responsible for this business transaction. The correctness of the information provided in the documents is certified by the signature of the persons responsible for the transactions.
primary document - supporting document on the performance of a business transaction (written evidence), on the basis of which accounting is maintained.
Primary (as well as consolidated) accounting documents can be compiled on paper and machine media. In the latter case, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in the operations, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.
The data of primary documents are further grouped and summarized in accounting registers.
Accounts
Accounts (synthetic and analytical) are a coding tool, accounting and grouping of homogeneous economic assets and operations. Each account represents a table that accumulates current information about the state of property, sources of its formation. A separate account is opened for each accounting object, category of funds and sources. Accounts serve to systematize and group business transactions according to homogeneous economic characteristics. The left side of the account is called debit, the right side is called credit.
double entry
The reflection of each business transaction in two interconnected accounts, for the debit of one and the credit of the other account in the same amount, is called double entry. Thanks to double entry, control over the correctness of accounting for objects is carried out. Encoding a business transaction using double entry is called accounting entry. For example, the receipt of materials from suppliers is documented by the following posting: debit of account 10 "Materials" and credit of account 60 "Settlements with suppliers and contractors".
Inventory
Checking the compliance of the actual availability of funds, their sources, as well as the status of settlements with debtors and creditors is carried out using inventory. The inventory is carried out in accordance with the Regulations on Accounting and Reporting in the Russian Federation and the Basic Provisions for the Inventory of Fixed Assets, Inventory, Cash and Settlements.
Grade
Grade is necessary to obtain generalizing indicators about various funds, their sources, operations with them. This assessment is carried out in monetary terms. The valuation of economic assets is based on their actual cost, and this is how the reality of the valuation is achieved.
The main valuation principles are established by the government (for example, fixed assets and intangible assets evaluated according to original cost with the inclusion in it of the costs of delivery, bringing to a state suitable for use; finished products - at production or standard cost; materials - usually at procurement cost including transportation and procurement costs; goods - at wholesale or retail prices).
To determine the result of financial and economic activity, the assessment of property, liabilities and business operations of the organization is important.
Valuation of property and liabilities - is a way of expressing certain types of property and sources of its formation in a monetary meter in accounting and reporting.
The assessment of property and liabilities of the organization is carried out in the manner and in the ways determined by the Regulation on accounting and financial reporting in the Russian Federation, the Regulations on accounting.
Calculation
For control you need to know the amount of production costs, as well as the cost of each of its types. This is achieved through calculation. Calculation- a method of grouping costs and calculating the cost of funds and objects of labor, as well as finished products and services rendered. It consists in defining total amount actual costs and the establishment of the unit cost of production (works, services). Costing is used to establish contract prices.
Calculations are grouped on a number of grounds. Depending on the time of compilation and appointment, there are normative, planned (estimated) and reporting (actual) calculations:
normative the cost estimate is calculated at the beginning of the reporting period and represents the amount of costs that the enterprise at the time of the cost estimate, based on the technical level of production and existing technology, will spend per unit of output, taking into account the current norms and standards in the itemized section (current cost rates);
planned Estimates are made before the beginning of the reporting period. In these cost estimates, the amount of material and labor costs for the production of the planned quantity of products is calculated. They are compiled on the basis of planned expenditure rates and other planned indicators for the reporting period (with average expenditure rates). Estimated costing, which is a kind of planned costing, is made up to determine the price in settlements with customers separately for a one-time order or work (unique product).
The normative cost of production is usually higher than the planned one at the beginning of the year and lower at the end of the year (this is due to the fact that the current cost rates are higher than the average rates on the basis of which the planned cost estimate was compiled at the beginning of the year and lower at the end of the year).
accounting estimates compiled after the completion of business processes. The purpose of accounting costing is to determine the actual (real) cost of products, work performed and services (the actual cost of production includes, among other things, unplanned unproductive expenses). In this case, accounting data on the actual costs of production and the quantity of products (works, services) produced are used.
Balance sheet
Grouped information on accounts, obtained using double entry, and the calculated financial result are necessary for further aggregated generalization of the performance of the enterprise. The means of the enterprise participate in the production process continuously. In order to determine the amount of funds and give them an economic assessment, they draw up a balance sheet. This is a document that fixes in a generalized form the state of the enterprise's funds, their sources and the results of economic activity on a certain calendar date (beginning of a quarter, year) in a single monetary value. It consists of two parts: the left one is the asset, the right one is the liability. The asset reflects the funds of the enterprise grouped by type, the liabilities - the sources of these funds. Both parts of the balance sheet are equal to each other, since they reflect the same property, on the one hand, in terms of composition and location, on the other hand, in terms of the sources of its formation. Hence the name of this document (translated from French - balance). The equality of the amounts of assets and liabilities is due to the fact that all economic assets of the enterprise necessarily have a certain source of their occurrence. This amount is called the "balance sheet".
Reporting
The balance sheet is the main reporting form , which characterizes the size of the property and financial condition enterprises. The balance sheet, firstly, is an accounting method, and secondly, it is a mandatory document of accounting (financial) reporting. By structure, the balance sheet is a two-sided table, the left side is an asset, the right side is a liability. The asset reflects the subject composition, placement, use of the property of the organization. In liabilities - the amount of funds invested in the financial and economic activities of the organization, the form of their participation in the process of creating property.
Every separate view property and liabilities in the assets and liabilities of the balance sheet is called an article that provides the name and numbers of synthetic (balance sheet) accounts. In the balance sheet, the equality of the totals of the asset and liability is mandatory, since both parts of the balance sheet show the same accounting objects, grouped by different features: in the asset in terms of composition and functional role, in the liability - in terms of sources of education. The total amount of assets and liabilities of the balance sheet is called the balance sheet currency. In accordance with the federal law of the Russian Federation "On Accounting" reporting- a unified system of data on the property and financial position of the organization and on the results of its economic activity, compiled on the basis of accounting data in accordance with established forms. Compilation and consideration of financial statements is the final stage of the accounting work of the enterprise.
Output
All considered methods are used in close relationship with each other. They provide a continuous, continuous and documented reasonable reflection in the accounting of objects in monetary, labor and natural meters.