Calculations for social insurance budget calculations. Examples and accounting of calculations for social insurance and security
Modern society is socialized. A century ago, a person could only dream of a “social package”. The payment of taxes and other contributions did not bode well for the simple working people. Everything has changed over the years. Of course, now the social security system is far from ideal, but it exists. In this connection, each officially employed citizen accumulates part of the funds in federal funds. The mission of calculating and transferring funds, as well as social financing itself, is entrusted to the employer. Accounting for settlements and collateral is one of the most voluminous operations. Let's consider it in more detail.
What are insurance payments?
In accordance with the legislation of the Russian Federation, three specialized federal extra-budgetary funds for social services for citizens have been created: social insurance, medical care and pension provision (FSS, MHIF CHI and PF, respectively). A legal entity transfers a certain amount to each of the funds for its employees.
Upon the occurrence of an insured event, the relevant fund makes payments to an individual who has a certain insurance record. Receipt of funds also occurs through the accounting department of the employer.
Social Security Account
Accounting for settlements on and security is made using account 69. It has an active-passive structure. For contributions to each of the extrabudgetary funds, sub-accounts are opened:
- 69/01 "Settlements with the FSS";
- 69/02 "Settlements with PF";
- 69/03 "Settlements with the MHIF".
To carry out social contributions for the employee is the obligation of the enterprise. In this case, the account "Settlements for social insurance and security" - an asset or a liability on the balance sheet? Most often, data is reflected only in liabilities, but reflection in an asset is also possible, because an active-passive account and a final balance can form in any part of the account.
The increase in the amounts of contributions to the FSS, the Compulsory Medical Insurance Fund and the Pension Fund, as well as their accrual, is shown in the credit of account 69. As for expenses, the amount is indicated in the accounts of the costs of material support for employees, i.e., in the debit of the same accounts that reflect the amount of wages . For employees of the main production, debit 20 will be used, for administrative workers - debit 26. Trade enterprises write off amounts to account 44.
When paying social security amounts for employees, account 69 is debited, thereby the process of fulfilling obligations by the enterprise is reflected in accounting.
The role of deductions in the FSS
The Social Insurance Fund is the second largest in Russia. It accumulates amounts transferred by taxpayers throughout the country. Part of the funds is financed by the state. Where does the money from this fund go? Thanks to the FSS, an individual can receive compensation in cases of loss of income due to a disability:
- disease;
- pregnancy and childbirth;
- caring for a sick relative;
- work injury.
The funds are also used by the fund itself to develop the social sphere and ensure the financial sustainability of the FSS.
Organization of social security contributions
After that, accounting for social insurance and security payments begins. The amount that the employer pays to the employee on a monthly basis in the form of income for the performance of labor duties is the tax base for calculating the contribution to insurance funds. For organizations applying general tariffs, in 2016 the FSS rate is 2.9%. The limit amount of annual income, from which the tax is not charged, is also determined. For the current year, it is equal to 718 thousand rubles.
The employer is obliged to independently calculate the amount of the insurance premium, as well as transfer it before the 15th day following the reporting month. Every quarter, a legal entity submits a report to the FSS, which contains information on accrued and paid funds related to social insurance. The 4-FSS report form is submitted to the authorized body no later than the 20th day of the month following the reporting quarter. If the documents are submitted electronically, the last day of delivery is the 25th. The need to provide a report in advance may arise if compensation is received from the fund for the funds paid in excess.
An example of calculating the monthly contribution to the FSS
Accounting for social insurance and security payments is made after payroll. Let's say that hypothetical worker X is an employee of the main shop for the production of chocolate. He was paid a salary of 22 thousand rubles. It is necessary to determine the amount of the contribution to the Social Insurance Fund, which the employer is obliged to pay for his employee. The accountant follows a simple sequence:
- Calculate the amount to be charged: 18,000 × 2.9% = 522 rubles.
- Calculate a contribution to the FSS: Dt 20 Kt 69.01 for 522 rubles.
- Transfer funds to the FSS: Dt 69.01 Kt 51 for 522 rubles.
At this, the enterprise fulfilled its obligation to the social insurance fund for the past month.
Pension contributions
A person who has been working all his youth and adult life quite reasonably deserves a comfortable old age. The pension fund carries out its activities so that the citizen "accumulates" for the length of service part of the pension due to him in old age. As well as contributions to the Social Insurance Fund, calculations for social insurance and security in terms of pension contributions are fully carried out by the employer.
In 2016, the PF contribution rate at the general rate is 22% of the employee's income. The maximum annual income from which payments are accrued is 796 thousand rubles. For the amount exceeding this amount, 10% is charged, which must also be transferred to the PF.
In addition to self-calculation and accrual of payment to the pension fund, the employer is also obliged to provide the following types of reporting within the time limits established by law:
- the SZV-M form on the personal data of officially employed workers (full name, SNILS number) - monthly and no later than the 10th day;
- form RSV-1 - for each quarter no later than the 15th day of the second month after the reporting month when compiled on paper and up to the 20th day in electronic form.
The RSV-1 report contains detailed information on the amounts paid and additionally accrued, the tariffs for which settlements are made, as well as the data of the insured. The form is a mandatory document for all types of organizations (including the simplified tax system, OSNO and UTII).
An example of calculating pension contributions
Contributions to the PF fall under the accounting of calculations for social insurance and security. Postings are made after payroll. For example, the salary of an accountant of a trading enterprise is 16 thousand rubles. The contribution to the PF at the general rate in this case will be: 16000 × 0.22 = 3520 rubles.
The wiring is being compiled: Dt 44 Kt 69.02 for 3520 rubles. The transfer of funds to the PF is accompanied by an entry: Dt 69.02 Kt 51.
Accruals from the excess amount of income
Now we will calculate the contribution to the PF for an employee with earnings in excess of 796 thousand rubles. in year. Deputy the boss receives a fixed income under the contract of 70 thousand rubles a month. How much will you need to pay in PF for this employee? Let's calculate:
- 796,000 ÷ 12 = 66,333 rubles - the limit amount of wages per month for settlements at a rate of 22%;
- 66,333 × 0.22 = 14,593 rubles - the amount of pension contributions from the maximum allowable salary;
- 70,000 - 66,333 = 3667 rubles - the amount of excess of the maximum income;
- 3667 × 0.1 = 367 rubles - contribution from over-limit income at a rate of 10%;
- 14,593 + 367 = 14,960 rubles - the total amount of the contribution to the PF for the month.
For the same amount of earnings, the FSS will be assigned only from an amount not exceeding 718 thousand rubles. per year (59,833 per month). From the excess value, the social insurance rate, unlike the PF, is 0%
Medical support of citizens
The last social payment to the federal fund is medical insurance. Its presence allows a citizen to receive qualified medical care free of charge. Deductions to the FFOMS are made monthly, from the entire amount of income, i.e., there is no taxable limit for this type of deduction. In general, the rate for health insurance is 5.1%. Data on transfers are indicated in the RSV-1 reporting, which is submitted to the Pension Fund.
Let's determine the amount of deductions to the FFOMS and other social funds using an example: the salary of an employee of the main production was 36 thousand rubles. Make calculations for social insurance and security. The wiring will be done like this:
- 36000 × 2.9% = 1044 rubles Dt 20 Kt 69.01 - a contribution to the FSS has been accrued.
- 36000 × 22% = 7920 rubles Dt 20 Kt 69.02 - the contribution to the PF has been accrued.
- 36000 × 5.1% = 1836 rubles Dt 20 Kt 69.03 - a contribution to the FFOMS has been accrued.
The transfer of funds to the relevant funds will be confirmed by the entries: Dt 69.01, 69.02, 69.03 Kt 51.
Application of reduced tariffs
In 2016, some enterprises can count on a reduction in rates for payments to social funds. The conditions that must be observed are given in the Tax Code of the Russian Federation. The table shows the legal entities and preferential rates for social payments that can be applied.
Type of legal entity (conditions) | |||
participants of SEZ Crimea and Sevastopol | |||
residents of the techno-innovative FEZ |
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free portal residents Vladivostok |
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Organizations that have an agreement with the SEZ on theater or tourism activities | |||
Economic companies formed by scientific budgetary institutions |
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Companies for the development and implementation of computer programs, databases |
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Pharmacies and pharmacists-IP on UTII | |||
IP "by patent" |
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Participating companies of Skolkovo |
From year to year there is a reform and improvement of calculations for social insurance and security. A greater number of benefits are being created for employers in order to encourage them to pay “social programs” in good faith.
Control of calculations for the FSS, PF and FFOMS
Like checking any other data, the audit of social insurance and security calculations is an integral part of the organization of accounting. The main goal pursued by the reconciliation of indicators with actual values for social payments to federal funds is to establish the fact that the calculations of the base for calculations, the amounts of social contributions themselves, reflection in accounting registers and the preparation of reporting documents are correct.
An auditor verifying social insurance calculations should pay attention to the correctness of:
- payroll calculations;
- applications ;
- accrual of benefits at the expense of federal social funds;
- accounting records confirming the fact of accrual and transfer of insurance premiums;
- data of the general ledger and the column "Calculations for social insurance and security" in the balance sheet for account 69;
- preparation of reporting documents on social insurance and the timeliness of their submission to the relevant authorities.
The calculation, accrual and use of citizens' insurance funds is compiled on the basis of reliable data on the amount of earnings and, if there are justified reasons, for the use of reduced tariffs, zero rates or the complete absence of transfers. In cases prescribed by law, an enterprise can always count on the reimbursement of funds overpaid into the funds. The essence of social insurance and security payments is to protect the country's population and provide support in the most necessary life situations, while not burdening the business segment with unbearable waste.
Social Insurance Fund specialized credit and financial institution, the purpose of which is to manage social security finance.
Social insurance funds are of a state nature.
The main tasks of the social insurance fund:
- providing citizens with state benefits for treatment, rehabilitation, health improvement;
- participation in the system of development and implementation of state programs for the protection of public health;
- implementation of measures to ensure the financial stability of the FSS;
- organization of work on training and advanced training of specialists;
- cooperation with similar funds.
Payment of benefits:
- temporary disability;
- pregnancy and childbirth, child care;
- for post-illness rehabilitation and prevention;
- for partial funding of out-of-school services for children;
- to create a reserve to ensure the financial stability of the FSS;
- to conduct research and scientific work on social insurance.
- employers;
- citizens;
- other payments;
- financing from the state budget
Payments to the Social Insurance Fund
Contributions to the Social Insurance Fund are set at 4.0% in relation to the accrued wages.
State social insurance funds are aimed at paying benefits: for temporary disability, for pregnancy and childbirth, a one-time allowance for women registered with medical institutions in the early stages of pregnancy (up to 12 weeks), a monthly allowance for the period of parental leave until they reach the age of one and a half years, payment of additional days off to care for a disabled child.
Financial resources of the social insurance fund
RF Social Insurance Fund is the second in terms of accumulated financial resources after the Pension Fund of the Russian Federation.
In order for the Social Insurance Fund to perform its functions, it must concentrate such an amount of financial resources that would be sufficient to pay the types of insurance coverage provided for by law and other guarantees and benefits.
But this amount of resources should not be excessive. Otherwise, its accumulation would become an excessive burden for employers who pay contributions. This would lead to an overestimation of production costs and, accordingly, the prices of final products.
To ensure the financial stability of the Fund, it is necessary to correctly determine the calculation base from which insurance premiums are calculated, as well as the size of the insurance rate, set as a percentage of the calculation base.
Forecast indicators of social insurance tariffs should be determined using actuarial calculations. Actuarial calculations is a system of mathematical and statistical laws governing the relationship between the insurer and the insured.
The methodology of actuarial calculations is built using probability theory, demography and long-term financial calculations.
The difficulty in calculating the tariff for social insurance is due to the fact that the insurance premiums accrued under this tariff are the source of resources used for payments and disability benefits, and maternity benefits, and funeral benefits. It is clear that we are talking about various insured events, the probability of which is determined by various reasons.
The situation is further complicated by the fact that a number of payments from the Fund are of a non-insurance nature (children's New Year's gifts, expenses for children's health camps and sports schools). However, the very fact that the Fund has funds for these purposes indicates the advantage of social insurance over social assistance. The Social Insurance Fund is autonomous and has a constant source of formation.
The role of actuarial calculations is especially great in determining the rate of contribution for compulsory insurance against industrial accidents and occupational diseases. These calculations should be based on comprehensive statistical data on industries, territories and individual enterprises. In this case, the tariff has a specific meaning - it should encourage insurers to take measures to protect labor and reduce occupational diseases. The lower the probability of an insured event, the lower the insurance rate will be.
Federal Law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" No.
July 24, 1998 No. 125FZ, as a law on a specific type of social insurance, clarifies some provisions of the federal law "On the Basics of Compulsory Social Insurance" dated June 9, 1999 No. 165FZ regarding the financial system of social insurance.
Thus, the above-mentioned law of July 24, 1998 No. 125FZ determines that the rates of insurance premiums for insurance against accidents at work and occupational diseases are differentiated by groups of sectors of the economy depending on occupational risk. It is clear that the occupational risk in the coal industry is much higher than, for example, in housing and communal services.
The insurer has the right to establish discounts and surcharges to the insurance rate. Their size is determined taking into account the state of labor protection and the existing expenses for the payment of insurance coverage at a particular enterprise, but cannot exceed 40% of the insurance rate established for the relevant industry (in 2000-2002 this provision was not in force). Surcharges to the tariff must be paid by the insured out of profit, and in case of its absence, they can be attributed to the cost price.
As can be seen from Table. 4, the main source of income for the budget of the Social Insurance Fund is insurance premiums. Their share is 60.5% of total income.
Table 4 Budget of the RF Social Insurance Fund for 2002
Name |
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Income |
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Carry-over balance as of 01.01.2002 |
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Unified social tax |
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Insurance premiums for compulsory insurance against accidents at work and occupational diseases |
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Arrears mobilization |
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Other supply |
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Federal budget funds in accordance with current legislation |
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Total income |
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Costs |
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Payment of benefits Including temporary disability benefits |
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Payment for vouchers for spa treatment |
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Children's health improvement |
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Monthly insurance payments |
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other expenses |
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Administrative expenses |
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Total expenses |
When determining the calculation base from which insurance premiums are calculated, the assessment of the wage fund for the corresponding year is taken as the basis. This assessment is carried out by the Ministry of Economy of the Russian Federation. However, it should be taken into account that insurance premiums are not charged for some types of payments to employees. For example, this applies to payments under civil law contracts (when a person performs some work under a contract, and not as an employee). In addition, it should be taken into account that organizations providing services to disabled people of groups I and II are exempted from paying insurance premiums.
In real life, it is not possible to collect insurance premiums from all potential payers. A certain part of the enterprises suffers bankruptcy; the other is trying to evade payment, and they have to be searched for by the Tax Police. In this regard, the potential amount of insurance premiums is adjusted by a coefficient reflecting the collection of insurance premiums in the previous period.
In order to determine an acceptable contribution rate, it is necessary to correctly estimate the amount of upcoming benefits payments.
In particular, the funds required to pay temporary disability benefits are calculated as follows (hereinafter - a conditional example):- a) the average number of employees, adopted to calculate the budget of the Fund (million people) 50.1
- b) the number of days of temporary disability per 100 employees per year 790.0
- c) the total number of paid days for temporary disability (million days) (790.0 days * 50.1 million people: 100) 395.8
- d) average daily salary (rubles). (1550000 million rubles:
252 days: 50.1 million people) 122.8 - e) average daily allowance:
- as a percentage of the average daily salary 82.0
- in rubles 100.8
- f) total expenses for the payment of benefits for temporary disability (million rubles) (100.8 rubles * 395.8 million days) 39896.6
Paragraph (a) indicates the average number of employees in the country as a whole, taken for calculations.
Paragraph (b) gives the number of days of temporary disability per 100 employees on average per year, calculated over a number of years of statistical observations.
In paragraph (c), the number of days of temporary disability per 100 employees is multiplied by the average number of employees and divided by 100. As a result, the total number of paid days of temporary disability is determined.
The calculation assumes that the average daily allowance will be 82% of the average daily salary. This indicator is determined on the basis of data for the previous year. Recall that the amount of benefits depends on the length of service and can range from 60 to 100% of earnings.
The average daily allowance is multiplied by the number of benefit days (in million days) to determine the annual amount of the temporary disability benefit.
Calculation of maternity benefit- number of employed women (million people) (50.1 million people * 51.7% : 100) 25.9
The number of working women over a number of years averaged 51.7% of the total number of employees; - number of days for pregnancy and childbirth per 100 working women (days) 245.0
- total paid maternity days (million days) (245.0 days * 25.9 million people: 100) 63.46
- average daily salary of 1 worker (rub.) 122.8
- average daily allowance:
as a percentage of the average daily salary (based on data for the previous year) 61.0
in rubles (122.8 rubles * 61.0%) 74.9 - total expenses (million rubles) (74.9 rubles * 63.46 million days) 4753.2
100 rub. * 2 (double size) * 11.1 million payments * 1.14 = 2530.8 million rubles,
where 100 rubles. - the base amount (the former official minimum wage), and 1.14 - the average size of the district coefficient for the regions of the Far North and equivalent areas.
Calculation of benefits at the birth of a child
(100 rubles * 15 times * 1.1 million payments * 1.14) \u003d 1650 million rubles.
Calculation of the social allowance for burial
(100 rubles * 10 times * 218.0 thousand payments * 1.14) \u003d 248.5 million rubles.
Calculation of benefits for temporary disability in connection with an accident at work and an occupational disease- number of days of temporary disability per 100 employees (days) 20.0
- total number of paid days for temporary disability (million days) (20.0 days * 50.1 million people: 100) 10.0
- average daily allowance (rubles) (according to statistical data for the past period) 91.43
- total expenses (million rubles) (91.43 rubles * 10.0 million days) 914.3
- the maximum amount of a one-time insurance payment for fatal cases (rubles) (100 rubles * 60 * 1.14), 6840.0
where 100 rubles. - the base amount (the former official minimum wage), and 1.14 - the average size of the district coefficient for the regions of the Far North and equivalent areas; - average lump-sum insurance payment for cases with partial disability (rubles) (6840.0 rubles * 53.6%), 3666.2
where 53.6% is the ratio of the average monthly insurance payment to the average monthly salary; - expenses (million rubles) (6840.0 rubles * 8.1 thousand people) + (3666.2 rubles * 35.4 thousand people) 186.0
where 8.1 thousand people. - Estimated number of fatalities; 35.4 thousand people - the estimated number of victims for the year with the establishment of the percentage of disability.
Monthly insurance payments 6234.8 million rubles.- number of recipients of compensation for harm (thousand people) 569.5
- average monthly insurance payment (rubles) (519.72 rubles * 1.755) 912.32
where 519.72 rubles. - the average monthly insurance payment in the previous period; 1.755 — coefficient of indexation of the size of the monthly insurance payment; - expenses (million rubles) (912.32 rubles * 12 (months) * 569.5 thousand people) 6234.8
Decree of the Government of the Russian Federation No. 975 dated August 31, 1999 approved the Rules for classifying sectors (sub-sectors) of the economy as a class of occupational risk. According to the Rules, this class is determined by the value of the integral indicator of occupational risk. This indicator is equal to the ratio of the costs in this industry to compensate for harm to the insured as a result of accidents at work and occupational diseases in the past year to the volume of the wage fund in the same year.
If in any year this indicator in this industry exceeds that of the previous year, then the Ministry of Labor of the Russian Federation and the Ministry of Economics of the Russian Federation must submit a proposal to the government of the Russian Federation to classify this industry as another class of occupational risk. There are currently 22 occupational risk classes. Each of them corresponds to the size of the insurance premium. The lowest tariff for insurance against accidents at work and occupational diseases is in the field of management and culture - 0.2% of the wage fund. The highest tariff is in the coal industry - 8.5%.
Calculations for social insurance are made in accordance with Federal Law N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds" dated July 24, 2009. This Federal Law governs relations related to the accrual and transfer (payment) of insurance premiums to the following social insurance funds:
- Pension Fund of the Russian Federation for compulsory pension insurance;
- The Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with motherhood;
- Federal Compulsory Medical Insurance Fund (with territorial funds).
Who pays insurance premiums?
The payers of insurance premiums include insurers:
- employer: individual entrepreneurs, individuals (not individual entrepreneurs), organizations;
- notaries, lawyers, individual entrepreneurs in private practice.
The federal legislation of the Russian Federation may approve other categories of insurers related to taxpayers of insurance premiums. Accrual and transfer of insurance premiums is carried out for each of the categories, if the payer of insurance premiums simultaneously belongs to several categories approved by the legislation of the Russian Federation.
What is the object of taxation?
Calculations for social insurance are made on taxable objects of insurance premiums. The object of taxation includes payments or other remunerations that are accrued by policyholders for individuals within the limits of registered labor relations and concluded civil law contracts.
The taxable object of insurance contributions also includes remuneration and other payments that are accrued for individuals who, in accordance with federal law, are subject to compulsory social insurance.
What does NOT apply to the object of taxation?
In accordance with this Federal Law, there are payments that are not subject to insurance premiums. This list of payments includes:
- benefits (unemployment and others);
- all types of compensation payments (payment for the cost of food, compensation for damage to health, other payments);
- amounts for material assistance (one-time): to an employee at the birth of a child, in case of natural disaster, death of a family member, other;
- income (other than wages) of indigenous communities of the Far East of the Russian Federation, Siberia and the North;
- paid contributions to the funded part of the labor pension (no more than twelve thousand rubles a year);
- annual payment for the travel of an employee (and members of his family) for employees in the Far North;
- payments related to the voting of individuals for any electoral positions (President, candidates for deputies, and so on);
- the cost of uniforms and uniforms;
- concession fares;
- financial assistance received by the employee from the employer, but not exceeding four thousand rubles for the billing period;
- the cost of tuition fees;
- the amount of clothing and food security, monetary allowance, other payments;
- amounts for payments and remuneration for foreign citizens or stateless persons;
- per diem in employee travel expenses.
Settlement and reporting period
For the calculation and payment of insurance premiums, the billing period is determined by the calendar year. Reporting periods are:
- first quarter;
- half a year;
- nine months (or third quarter);
- calendar year.
Provided that the organization was established after the beginning of the year, the first billing period is considered from the date of registration until the end of the current calendar year. In case of liquidation of an organization (reorganization) before the end of the year, the last settlement period for it is the period from the beginning of the current year to the day the reorganization or liquidation is completed.
If the organization was established after the beginning of the year and reorganized (liquidated) before the end of the current year, the billing period will be from the beginning of activities to the end date of liquidation or reorganization.
Tariffs for insurance premiums
Rates of insurance premiums - the amount of insurance premiums per unit of measurement of the base amount for calculating insurance premiums.
Social insurance payments are made at the following rates:
- PFRF - Pension Fund of the Russian Federation - 26%;
- FSS RF - Social Insurance Fund of the Russian Federation - 2.9%;
- FF OMS RF - Federal Compulsory Medical Insurance Fund -5.1%;
- TF OMS RF - territorial funds of compulsory medical insurance - 0%.
Topic: Accounting for social insurance and security payments
Introduction
Chapter 1. The system of social insurance and security in Russia
1 Basic concepts and essence of the social insurance and security system
2 State social off-budget funds
3 Legal regulation
4 Features of accounting for social insurance and security
Chapter 2. Accounting for social insurance and security payments
1 Calculation of benefits for temporary disability
2 Documentation of social insurance and security transactions
3 Synthetic and analytical accounting of account 69 for sub-accounts
Chapter 3. Ways to improve the accounting of social insurance and security
1 Payroll software
2 Measures to improve the accounting of settlements
Conclusion
List of sources used
INTRODUCTION
The goal of a modern accountant is not only to create, on the basis of primary documents and the Chart of Accounts, a block of information about the financial and economic state of the enterprise, but also to form an accounting model of its economic activity, which allows for tax planning and financial result forecasting. From a purely accounting standpoint, the task of accounting is to correctly and timely code the entire sequence of business transactions and actions, so that by the time the reporting period begins, the accounting hardware and software used would make it possible to obtain a balance sheet and other financial statements with a high degree of accuracy and completeness.
In addition to wages, employees receive social payments (temporary disability benefits, other benefits paid at the expense of the Social Insurance Fund of the Russian Federation, etc.).
Social insurance is provided in part by organizations and individual entrepreneurs - employers who act as insurers by paying insurance premiums.
The study of the topic of the course work "Accounting for social insurance and security payments" is relevant today, since these funds of federal and local authorities provide funding for various areas of activity that are not included in the state budget. The importance of the study is also dictated by the fact that these costs affect the cost side of the enterprise and participate in the calculation of the mandatory contributions of the enterprise.
The purpose of the study is to study the procedure for accounting for social insurance and security payments.
In the course of the study, it is necessary to solve the following tasks:
consider the features of accounting for social insurance and security payments;
get acquainted with the concept and essence of social insurance and security payments;
learn the accounting of calculations for social insurance and security.
The subject of the study was financial accounting. The object of the study was the accounting of payments for social insurance and security in organizations based on data from economic literature, legal acts and data from magazines and economic newspapers.
The object of the study is the MAOU "Forest Fairy Tale" that carries out educational, methodological, organizational-mass, leisure work; implements additional educational programs and services in the following areas: artistic and aesthetic; socio-pedagogical; tourist and local history; ecological and biological; physical culture and sports; sports and technical; military patriotic.
Center "Forest Fairy Tale" organizes and conducts mass events, creates the necessary conditions for joint work, recreation of children and parents. During the holidays, the center opens winter and summer playgrounds; creates various associations with a constant and variable composition of children in a country camp and day camps.
1. The system of social insurance and security in Russia
1 Basic concepts and essence of the social insurance and security system
To implement the constitutional rights of citizens to state pension and social security and medical care in the Russian Federation, a system of compulsory social insurance has been created and is operating. The foundations of state regulation of compulsory social insurance at the legislative level are established by the Law of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance”.
Social insurance is a financial system universal for a market economy, which makes it possible to compensate for the effect of social risks by redistributing part of the national income between certain groups of the population in an autonomous mode from other redistribution processes, taking into account the measure of social risk and the labor contribution of each to the formation of national income. Social insurance ensures the management of society's social risks based on the distribution of funds collected for the purpose of compensating for individual damages among all members of society in need. The amount of individual insurance payments is determined taking into account the individual contribution of each (or for each) to the general fund.
At the heart of social insurance are the following principles that determine its effectiveness, the ability to adapt to; economic changes and accountability:
social insurance is mandatory for all citizens and regulated by the state;
the obligation to pay social insurance contributions is borne jointly by employees and employers, with the involvement, if necessary, of financial resources from the state;
the amount of social insurance funds corresponds to the degree of protection that the population needs, based on the established social standards of the level and quality of life;
social payments are determined by the amount, terms and other conditions for the payment of insurance premiums;
the right to receive social benefits is determined by the facts of payment of contributions and the occurrence of social risk without additional verification of the need for income.
Social insurance can be defined as a system of relations for the redistribution of national income, which consists in the formation of special insurance funds at the expense of mandatory insurance contributions from employees and employers and the use of these funds to compensate for the loss of labor income or to maintain it due to the action of certain universal social risks.
The financial basis of social insurance is insurance relations, the conditions of which are universal within the framework of a given state and are strictly binding. Unlike other types of insurance, social insurance is non-commercial, i.e. does not pursue the goal of making a profit. All incomes received by social insurance funds, including those received from the investment of temporarily free funds, should be directed only to social purposes.
In a narrow sense, as an element of the financial system, social insurance is a system of financial institutions that accumulate and distribute funds collected by the state on a mandatory basis to compensate for damage from social risks. In this capacity, social insurance is characterized by certain forms of organization of funds and their interaction with policyholders, insured persons and public authorities.
1.2 State social off-budget funds
social security accounting allowance
Extra-budgetary funds are a set of financial resources at the disposal of state authorities and local self-government, which are not part of the budgets, have independent sources of formation and are used in accordance with their intended purpose.
The peculiarity of the formation of these funds is that the expenses of funds with a narrow-purpose focus are assigned to the corresponding sources of income. When using off-budget funds, the principle of general (cumulative) coverage of expenses, which is typical for budgets, is not applied, in which funds are depersonalized and there is no clear fixing of the types of income and areas of their spending.
Pension Fund of the Russian Federation - a fund of funds formed outside the federal budget, designed to provide financial support for the protection of citizens from a special type of social risk - loss of earnings (or other permanent income) due to disability in the event of old age, disability; for disabled family members - the death of the breadwinner; for certain categories of workers - long-term performance of certain professional activities. The standard rate of contributions to the Pension Fund is 22% of wages. These deductions are divided into the insurance part and the funded part of the pension.
Socially significant functions of the PFR:
Appointment and payment of pensions<#"justify">The Social Insurance Fund of the Russian Federation is a fund of funds formed outside the federal budget and intended to exercise the rights of citizens to social security due to illness, disability, in the event of the loss of a breadwinner, the birth and upbringing of children (Article 143 of the RF BC).
payment of benefits for compulsory social insurance, including payment of benefits for temporary disability (“sick leave”)
providing preferential categories of citizens with vouchers for sanatorium treatment
Providing disabled people with technical means of rehabilitation<#"justify">Mandatory medical insurance funds are monetary funds intended to finance state-guaranteed medical care for the population. This is an integral part of state social insurance, which provides all citizens of the Russian Federation with equal opportunities to receive medical and drug assistance provided at the expense of compulsory medical insurance in the amount and on conditions corresponding to compulsory medical insurance programs.
Fund's main functions:
Alignment of the conditions for the activities of territorial funds of compulsory medical insurance<#"justify">1.4 Features of accounting for social insurance and security
Compulsory social insurance is part of the state system of social protection of the population, carried out in the form of insurance of working citizens against a possible change in material and social situation, including due to circumstances beyond their control.
The main principles of compulsory social insurance include:
the stability of compulsory social insurance, supported on the basis of the equivalence of insurance coverage and insurance premiums;
the universal mandatory nature of social insurance, the availability of insurance guarantees for insured persons;
state guarantee of observance of the rights of insured persons to protection against social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer;
state regulation of the system of compulsory social insurance;
parity of participation of representatives of the subject of compulsory social insurance in the governing bodies of the system of compulsory social insurance;
obligatory payment by insurers of insurance contributions to the budgets of funds of specific types of compulsory social insurance;
responsibility for the targeted use of compulsory social insurance funds;
ensuring supervision and public control;
The subjects of compulsory social insurance are insurers - employers, insurers, insured persons.
Insurers - organizations of any legal form, as well as citizens who, in accordance with federal laws on specific types of compulsory social insurance, must pay insurance premiums that are mandatory payments. The insurers are also executive authorities and local governments that are obliged to pay insurance premiums.
Insured persons are citizens of the Russian Federation, as well as foreign citizens and stateless persons working under labor contracts and self-employed persons, or other categories of citizens who have relations under compulsory social insurance.
There are the following types of social insurance risks:
need for medical care;
temporary disability;
motherhood;
disability;
the onset of old age;
I will lose the breadwinner;
death of the insured person or incapacity for work of his dependent family members.
Compulsory social insurance is carried out by insurers created by the Government of the Russian Federation in accordance with federal laws on specific types of compulsory social insurance. Compulsory social insurance funds are federal state property.
The budgets of funds for specific types of compulsory social insurance for the next financial year are approved by federal laws.
Sources of cash receipts to the budgets of compulsory social insurance:
insurance premiums;
subsidies, other funds of the federal budget, as well as funds of other budgets in cases provided for by the legislation of the Russian Federation;
fines and penalties;
funds reimbursed to insurers as a result of recourse claims against the insured persons responsible for causing harm;
income from the placement of temporarily free funds of compulsory social insurance;
other receipts that do not contradict the legislation of the Russian Federation.
The calculation base for calculating insurance premiums is wage payments. Insurers charge insurance premiums for wages accrued for all reasons, and for other sources of income established by federal laws on specific types of compulsory social insurance.
The basis for the appointment and payment of insurance coverage to the insured person is the occurrence of a documented insured event.
2. Accounting for social insurance and security payments
1 Calculation of benefits for temporary disability
The amount of benefits for temporary disability (sick leaves) is determined on the basis of average earnings. In accordance with the law, the average earnings for calculating the payment of sick leave is determined for the two previous months. Accrued wages include all types of earnings, including monthly, quarterly and annual bonuses. The quarterly premium is included at 1/3 each month, and the annual premium is 1/12 each month. pay for part-time work; additional payments for work not related to the main duty of the employee; payment of downtime days, vacations and compensations; one-time allowances. The average daily earnings are determined by dividing the amount of all payments included in the base for calculating insurance premiums to the FSS of the Russian Federation made in favor of the insured person for the billing period - two calendar years preceding the year of temporary disability, by 730. If the employee of the enterprise has an interval between sick leaves less than two months, the average daily earnings are calculated according to the specific number of days worked: where ZPd - wages for D days worked Labor legislation prescribes the payment of temporary disability benefits, taking into account the employee's continuous work experience. The following standards have been established: 60% of the average daily earnings if the insurance period of the employee is less than 5 years; 80% of the average earnings, if the insurance period of the employee is more than 5, but less than 8 years; 100% of average earnings if the employee's insurance experience is more than 8 years. Fully 100% paid temporary disability benefits to employees who have three or more dependent children under 18 years of age, war invalids, invalids due to industrial injury, women due to pregnancy and childbirth. Sick leave is paid from the social insurance fund. Therefore, the accountant must first accrue the amount of the sick leave from this fund, receive this amount from the fund to the current account, then transfer the money to the cash desk and then give it to the employee. In accounting, these transactions are recorded as follows: D69 / 1 K70 - the amount of benefits from the social insurance fund has been accrued D51 K69 / 1 - the amount of benefits received from the fund to the current account D50 K51 - the amount of the allowance was transferred to the cashier D70 K50 - issuance of benefits Where account 70 “Settlements with personnel for wages”, account 51 “Settlement account”, account 50 “Cashier”. The general algorithm for determining the amount of temporary disability benefits: average daily earnings are calculated; the amount of the daily allowance is determined as a percentage of the average daily earnings. The duration of the insurance period is set on the day the temporary disability begins; The amount of temporary disability benefit is calculated by multiplying the daily allowance by the number of calendar days of disability. The calculation of benefits takes into account not only the amount of wages, but also all payments in the amount of average earnings retained by employees during periods of vacation, business trips, transfer to a lower-paid position, etc., as well as any types of social benefits. An exception is only those payments that cannot be included in the base for calculating insurance premiums. In addition, the calculation of benefits may include the amounts of payments accrued for the billing period by other employers. The relevant data will be issued in the form of certificates of average earnings, which each organization will issue upon dismissal of employees, as well as at the request of former employees who quit within the past two years. If in the billing period there are no days actually worked and, therefore, there are no payments for which insurance premiums were charged to the FSS of the Russian Federation, the average earnings, on the basis of which temporary disability benefits are calculated, is taken equal to the minimum wage (minimum wage) established by federal law on day of the insured event. 2.2 Documentation of social insurance and security transactions The main activity of insurance organizations is the provision of insurance services. According to the Law of the Russian Federation "On the organization of insurance business in the Russian Federation", insurance is a relationship to protect the property interests of individuals and legal entities in the event of the occurrence of certain events (insurance events) at the expense of monetary funds formed from insurance premiums (insurance contributions) paid by individuals. In this regard, the most important task of accounting in insurance organizations is the correct, timely and complete reflection of information on concluded insurance contracts, on due and received insurance premiums (contributions), on insurance reserves being formed, as well as on declared losses and on insurance payments made. The solvency of the organization, its financial stability and the ability to timely fulfill obligations under insurance contracts largely depend on the success of solving this problem. Based on this, the main tasks of accounting are: verification of the correctness of the documentation and legality of insurance operations; verification of the correctness of the conclusion of insurance contracts and the validity of insurance payments; control over the correctness of maintaining a journal of concluded insurance contracts and a loss accounting journal; ensuring the timeliness, completeness and correctness of settlements under insurance contracts, as well as settlements with insurance agents and insurance brokers; ensuring the correct formation of insurance reserves; finding opportunities for the most rational investment of assets covering insurance reserves on the terms of liquidity, profitability and reliability; control over the timeliness and completeness of the fulfillment of obligations under insurance contracts; reliable reflection in the accounting registers of information on received insurance premiums, formed insurance reserves, as well as on insurance payments made for each type of insurance. In addition, an important task of accounting staff is to provide the necessary information to the management of the organization and to insurance departments, as well as to provide reliable and timely information to the insurance supervisory authority on insurance premiums, insurance payments, etc. 2.3 Synthetic and analytical accounting for social insurance and security payments Account 69 "Calculations for social insurance and security" is intended to summarize information on the calculations for social insurance, pension provision and compulsory health insurance of employees of the organization. To account 69 "Settlements for social insurance and security" sub-accounts can be opened: /1 “Settlements for social insurance and security”, /2 “Pension payments”, On sub-account 69/1 "Calculations for social insurance" calculations for social insurance of employees of the organization are taken into account. Sub-account 69/2 "Calculations for pensions" takes into account calculations for pensions for employees of the organization. Sub-account 69/3 "Settlements for compulsory medical insurance" takes into account settlements for compulsory medical insurance of employees of the organization. If the organization has settlements for other types of social insurance and security to account 69 "Calculations for social insurance and security", additional sub-accounts may be opened. Account 69 "Settlements for social insurance and security" is credited for the amount of payments for social insurance and security of employees, as well as their compulsory health insurance, subject to transfer to the appropriate funds. In this case, the entries are made in correspondence with: accounts reflecting the accrual of wages, in terms of deductions made at the expense of the organization; account 70 "Settlements with personnel for wages" - in terms of deductions made at the expense of employees of the organization. In addition, on the credit of account 69 "Settlements for social insurance and security", in correspondence with the profit and loss account or settlements with employees on other transactions (in terms of settlements with guilty persons), the accrued amount of penalties for late payment of payments is reflected, and in correspondence with account 51 "Settlement accounts" - the amounts received in cases of excess of the corresponding expenses over payments. The debit of account 69 "Calculations for social insurance and security" reflects the transferred amounts of payments, as well as the amounts paid out of payments for social insurance, pensions, and compulsory medical insurance. The credit of this account shows the debt of the organization to the bodies of social insurance and provision of citizens. This debt is formed at the expense of the enterprise. At the same time, accounts are debited that reflect the accrual of wages or account 99 "Profit and Loss" (in terms of penalties and fines). Account 69 "Settlements for social insurance and security" usually has a credit balance, which means the organization's debt, and may also have a debit balance, which means the debt of the social insurance and security authorities to the enterprise. A debit balance usually arises from social insurance calculations when the amount of contributions due from the enterprise turns out to be less than the amounts paid to employees from social insurance payments (temporary disability benefits, maternity benefits, etc.) Analytical accounting on account 69 "Calculations for social insurance and security" is carried out in the context of each type of calculation. The explanations to this account say that if the organization has settlements for other types of social insurance and security, additional sub-accounts can be opened. An example of such a case can be a sub-account for calculations for compulsory social insurance against industrial accidents and occupational diseases. Table 1 - Journal of business transactions for accounting for social insurance and security No. Name of business transaction Amount, rub. -1-1 Settlement statement4 Tax payable to the federal budget17 5004468 Memorial order5 Tax payable to the Pension Fund12 2506869.2 Memorial order6 Tax payable to the Federal Compulsory Medical Insurance Fund962,54469-3-1 Memorial order7 Tax payable to the mandatory territorial fund69-3024 withholding statement8 Personal income tax from payments to employees11 3757068Payment sheet9Paid from the cash desk salary with a bonus76 1257050Payment sheet 500 - salary for December 500 * 0,3% = 262,5 500 * 2,9% = 2 537,5 500 * 20% = 17 500 500 * 14% = 12 250 500 * 1,1% = 962,5 500 * 2% = 1 750 500 * 13% = 11 375 500 - 11 375 = 76 125 3. Ways to improve accounting for social insurance and security 1 Payroll software Module "SAIL-Accounting" Accounting for labor and wages occupy one of the central places in the accounting system in any enterprise. Accounting for payroll operations in MAOU "Forest Fairy Tale" is calculated in the program "Sail" In the Sail - Accounting module, accounting registers are implemented to account for all types of primary documents and accounting information, the maintenance of which is provided for by regulatory documents governing accounting. The Sail-Accounting program has an intuitive interface, all functionalities are grouped according to the principle of belonging to accounting areas. Designed to automate accounting in institutions that are on budget financing and provides: · formation of complete and reliable information on financial and economic activities, for its use by suppliers, buyers, tax, financial and banking authorities and other interested parties; · registration of primary documents serving as the basis for accounting, storage and movement of funds or material assets; · reflection on the accounting accounts of operations performed on the basis of documents, including: o keeping records of business transactions in chronological order, reflecting the movement of funds on synthetic accounts (subaccounts) and accounts of analytical accounting; o keeping records of fixed assets in the inventory file with the calculation of depreciation on them, reflecting operations with inventory objects in the journal of business transactions; o keeping records of inventory items at the places of storage in the context of financially responsible persons; o keeping records of settlements with debtors and creditors, etc.; · preparation of internal documents on the facts of financial and economic activities for a certain accounting period, including: o periodic reporting on the movement of funds, in the form of numerous reports (revolving statements, General Ledger and Cash Book, reports on transaction journals, etc.); o preparation of annual, quarterly, monthly reporting of a budgetary institution. The SAIL-Accounting module provides: · accounting in accordance with the Instruction on accounting in budgetary institutions; · tax accounting in accordance with the provisions of the Tax Code of the Russian Federation; · multicurrency and advanced analytical accounting; · detailing accounting by subordinate institutions, additional analytical feature "Budget-funded institution"; · the use of the methods "Account prices", "Average prices", "Batch accounting" for the evaluation of material assets; · calculation of depreciation charges and revaluation of fixed assets. 3.2 Measures to improve the accounting of settlements To improve the accounting of insurance settlements in MAOU "Forest Fairy Tale", the following is recommended: Reorganize the organization of accounting for insurance settlements of the enterprise in accordance with the requirements of the Law of the Russian Federation "On Accounting and Financial Reporting in the Russian Federation" To introduce into the accounting and analytical work of the enterprise the job description of an accountant for accounting for wages and insurance calculations. Introduce operograms into the accounting and analytical work of the enterprise (Organizational document regulating the process of processing incoming or outgoing documents; a table whose rows are intended for ongoing accounting, registration, approval, etc. operations, and the columns are for responsible executors) of the most important primary documents (in particular, payroll). These activities will improve the accounting and analytical work necessary for making management decisions and increasing the efficiency of the activities of the MAOU "Forest Fairy Tale" There are many factors that caused the crisis in the system of social and pension insurance. The consequences of negative processes were a deep deformation of the financial foundations of social and pension insurance, an increase in the expenses of the Social Protection Fund for numerous payments that were not secured by an adequate receipt of insurance payments. In this regard, of particular importance is the search for an optimal model of financial support for systems of benefits and pensions, which would take into account international principles and norms, i.e. it is necessary to look for new ways to improve the calculations for the Fund for Social Protection of the Population. One of the most important directions for improving the organization of accounting, increasing its role in production management is the use of personal computers in accounting and the creation on this basis of an automated workplace for an accountant. At MAOU "Forest Fairy Tale" the following sections of accounting are computerized: Accounting at the enterprise is carried out according to the journal-order form using the Sail program. Employees of the accounting service, using computers, do not perform manual labor-intensive operations for processing primary documentation, compiling order journals, accumulative statements and other accounting registers. Thus, the work of an accountant becomes more productive and acquires a creative character. The enterprises use automation of production operations, in particular, flexible managed systems, more advanced programs for processing accounting information are being introduced. Therefore, in order to improve settlements with the Social Protection Fund, an enterprise can introduce a program for calculating benefits. However, the following basic requirements must be met; ) Benefits must be calculated in strict accordance with applicable law; ) The use of computer technology should not make it difficult to control the correct calculation of benefits. The pension management system needs to be changed. Often, archives are not kept that could confirm the length of service and the amount of wages for the appointment of a state pension. The amount of the pension does not reflect the individual contribution of each worker to the social insurance system during the entire working life. Instead of the practice of assigning a pension based on a salary certificate and information from the work book, a personalized accounting system is coming, which is an information base in which the information necessary for assigning a pension will be accumulated. The main task of personalized accounting is to make the state social insurance system fair, to protect the pension rights of working citizens as much as possible, and to exclude unjustified spending of social insurance funds on the payment of “unearned” pensions. In the future, personalized accounting data will also be used when assigning benefits (for temporary disability, for unemployment). The social insurance system requires a deep transformation, which is due to the need for a more equitable distribution of the insurance burden among recipients of social payments and benefits. The most important task that needs to be solved and which largely determines the existing problems of the social protection system is the restructuring of consciousness to understand the fact that outdated stereotypes, mechanisms and tools for building a social protection system in the new modern conditions cannot be effective and interfere with the socio-economic development of society. CONCLUSION In Russia, there is a state system of social protection of the population, part of which is compulsory social insurance. To implement the constitutional rights of citizens to state pension and social security and medical care in the Russian Federation, a system of compulsory social insurance has been created and is operating. Fundamentals of state regulation of compulsory social insurance at the legislative level are established by the Law of July 16, 1999 No. 165-FZ "On the Fundamentals of Compulsory Social Insurance". The types of insurance coverage include: temporary disability allowance, pregnancy and childbirth allowance, monthly allowance for caring for a child until he reaches the age of one and a half years, disability pension, old age, etc. For the functioning of the system of social insurance and security, the following state social non-budgetary funds are formed: the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the mandatory medical insurance funds (Federal and territorial). The sources of funds credited to the above-mentioned state social non-budgetary funds are the unified social tax and insurance premiums collected from organizations and individuals. Compulsory social insurance is a part of the state system of social protection of the population, the specifics of which is the insurance of working citizens carried out in accordance with federal law against a possible change in material and (or) social situation, including due to circumstances beyond their control. With a general acquaintance with the institution of the MAOU "Forest Fairy Tale", the organizational structure, its accounting policy, the structure of the accounting service and job descriptions drawn up for each employee of the accounting department were considered in detail. The structure of material resources was also studied in detail and the method of accounting for material reserves was described, both in the warehouse and in the accounting department, in accordance with the approved provisions and regulations. The basic principles and methods of accounting for inventories were studied, an assessment was made of the accounting and internal control system in the MAOU "Forest Fairy Tale", and the existing shortcomings identified in the process of working in the institution served as the basis for their analysis and development of possible options for their elimination. So, for example, when assessing the accounting system and the internal control system, the following shortcomings were identified and possible ways to eliminate them were proposed. In the process of studying the accounting policy of the enterprise, it was found that it does not indicate the frequency of delivery of primary documents, material reports from warehouses to the accounting department and there is no list of persons entitled to sign documents on the movement of materials. The management of the institution is recommended to correct these shortcomings and supplement the accounting policy with appropriate provisions. When evaluating the accounting system, it was revealed that some operations on the movement of material assets are not reflected in the corresponding period. In order to improve the workflow and the procedure for accounting for settlements with suppliers, it is recommended that the received inventory items be reflected in the accounting on the day they are actually received at the warehouse. In the absence of invoices from suppliers, inventory items should be accounted for at prices stipulated by the relevant business contracts with suppliers (price negotiation protocols, etc.). As a result of checking the primary documentation for the issuance of other inventories, the following shortcomings were found: the invoice (requirement) does not contain the signature of the organization's chief director, an indication of the positions of financially responsible persons and decoding of the signatures of the persons who released and received the specified material assets. Thus, when considering inventories as an object of accounting and control, a well-organized accounting and warehouse accounting plays a huge role, which should promptly provide managers and other interested parties with the necessary information for effective inventory management. LIST OF USED SOURCES 1. Kondrakov N.P., Kondrakov I.N. Accounting in budgetary organizations (6th edition, revised and supplemented). - "Velby", "Prospect", 2007 Sapozhnikova N.G. Accounting: Textbook for universities - 2nd ed. - M .: Knorus, 2009 Sokolova E.S. Accounting: Textbook - M.: EAOI, 2009. Shustova O.V. Classification of accounting accounts. - Tambov. Publishing house of TSTU, 2009. Chart of accounts for accounting of financial and economic activities of enterprises and Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000, No. 94n. Babaev V. Accounting theory: Textbook for universities - 4th edition. - M.: Unity-Dana, 2009. Astakhov V.P. Theory of accounting. Edition 6, revised. and additional - Moscow: ICC "Mart"; Rostov n/a: Publishing Center "Mart", 2007. 9. Astakhov V.P. Accounting (financial) accounting: Textbook. Series "Economics and Management". - Moscow ICC "MarT"; Rostov n/a; Publishing Center "March", 2011. 10. Vakhrushina M.A. Accounting management accounting: Textbook for universities. 2nd ed., add. and trans. - M.: ICC Omega-L: Higher. Shk., 2009. 11. Upchurch A. Management accounting: principles and practice. - M.: Finance and statistics, 2010. 12. Ivashkevich V.B. Accounting management accounting: Textbook. - M.: Jurist, 2009. 13. Babaev V. Theory of accounting: Textbook for high school - 2nd ed., Revised. and additional - M.: UNITI - DANA, 2010. Karpova T.P. Management accounting: Textbook. - M.: UNITI, 2008. Kiryanova Z.V. Theory of accounting. Textbook.- M.: "Finance and statistics", 2009. Elgina E.B. Payroll: taxes (2nd ed., revised). - "Status Quo 97", 2006 Accounting and taxation of operations for compulsory social insurance against industrial accidents and occupational diseases (A.S. Bazarova, "Consultant Accountant", N 6, June 2007) Peculiarities of Formation of Accounting Reporting Indicators (E.V. Bekhtereva, Accountant's Hot Line, No. 15, August 2007) Deductions for compulsory insurance against accidents at work and occupational diseases in printing organizations (N.S. Kulaeva, "Accounting in publishing and printing", N 12, December 2007) Degtyarev G.P., Averchelo E.S., Trubin V.V. The development of social insurance in Russia and the role of social insurance in the social protection of citizens. - M., 2006.-471 p.
By law, average earnings do not include:
overtime pay;
Petersburg State University
Ways of Communication
Department: "Accounting, analysis and audit"
Coursework on the topic:
Accounting for social insurance and security payments
Saint Petersburg
Content:
|1. Introduction……………………………. |…………………………………………3 |
| Contributions to social funds | | |
| insurance and security…………. |……………………………………………5 |
| Account 69………………………………… |…………………………………………6 |
| Accounting for social | |
| insurance and security………… |………………………………………8 |
|Deductions from salary………………. |………………………………………21 |
| Calculation of temporary benefits | |
| Disability………………….. |……………………………………… 21 |
|2. Practical part………………… |………………………………………23 |
SYSTEM OF STATE EXTRABUDGETARY FUNDS IN THE RUSSIAN FEDERATION.
A tax is a mandatory contribution made by the payer to the budget of a certain level or to extra-budgetary funds. The procedure for making and the amount of contributions is established by law.
The budget is the financial plan of the state, territory, region, city, etc., established for one year. It looks like a balance of income and expenses.
The most important budget expenditure items are: military, culture, health care and others.
The system of state off-budget funds consists of:
Social Insurance and Security Fund
Pension Fund
Compulsory Medical Insurance Fund
Payers of insurance premiums to state non-budgetary social funds are enterprises, regardless of the organizational and legal form of activity. All organizations are registered as policyholders within 30 days from the date of registration. If the deadline is exceeded, then a fine in the amount of 10% of the insurance premiums due is applied to the violator.
Documents provided for registration.
For registration, notarized copies of documents must be submitted: a certificate of registration, a letter from the statistical authority on the assignment of codes according to OKPO and other classification features, the charter of the enterprise, the memorandum of association. The fund issues a notification to the policyholder about the fact of registration, which must be kept as a document of strict accountability.
In the future, in the event of reorganization of the enterprise, the insured is obliged to notify the executive organization of the changes in writing.
Foundation.
There are many similarities in the formation of state off-budget funds based on insurance premiums, but there are also differences. All of them are organizationally isolated. Each of the funds has its own tariff; the circle of payments for which contributions are accrued does not completely coincide; there is a difference in the application of penalties for violation of insurance premiums and concealment of the amounts of money on which premiums should be charged.
Contributions to off-budget state social funds are charged at insurance rates, the amounts of which are established by federal law. At present, they are: to the Social Insurance Fund for wages accrued on all grounds - 4.0%; to the Mandatory Medical Insurance Fund -3.6% to the Pension Fund - 28% in relation to payments accrued to the employee, regardless of the sources of their financing (remuneration for all reasons, under work contracts and instructions, compensation payments in excess of the established norm, payments of social nature at the expense of net profit, etc.), with the exception of payments for which insurance premiums are not charged to the Pension Fund of the Russian Federation.
If the enterprise practices payments in kind, then the wage fund increases by the cost of products at state regulated prices, and in their absence - at market prices, and payments to all off-budget social funds are accrued on these payments.
No insurance payments are made to extra-budgetary social funds for payments under transportation contracts, paid services, copyright contracts, license lease agreements.
Accrued payments are transferred no later than the day of receipt of funds from the bank for the issuance of wages for the past month, but no later than the 15th day of the month following the month for which the contributions were accrued. For this, enterprises submit payment orders to the bank institution for the transfer of insurance premiums to the named funds simultaneously with a check for receiving money for wages. The payment order is submitted to the bank regardless of the status of the current account. For violation of the established payment terms, the enterprises themselves accrue and pay a penalty in the established amount from the net profit for the entire period of delay.
RF Social Insurance Fund
The social insurance fund is created to provide material support to employees during illness, in case of disability, etc. On a monthly basis, organizations, in accordance with the tariff established in a centralized manner, make deductions as a percentage of the accrued wages of employees for all reasons. The contributions to the social insurance fund are partially used at the enterprise itself to pay various benefits - for temporary disability, for pregnancy and childbirth, as well as for other activities.
In accordance with the current legislation, all employees (full-time, non-staff, temporary, part-time workers working under an employment agreement) are subject to compulsory state social insurance, regardless of the nature and duration of the work performed.
The mechanism of relations with the Social Insurance Fund is regulated
Instruction on the procedure for calculating, paying insurance premiums, spending and accounting for state insurance funds, approved by the resolution
Social Insurance Fund of the Russian Federation, Ministry of Labor and Social Development of the Russian Federation, Ministry of Finance of the Russian Federation dated 02.10.96 No. 162, 2, 87 07-1-07.
From the funds of this fund, temporary disability allowances, pregnancy and childbirth allowances, a one-time allowance for the birth of a child, for burial, a monthly allowance for the period of leave to care for a child until he reaches one and a half years of age, as well as expenses associated with sanatorium - resort services for employees and their families and a number of social protection needs of employees.
Pension Fund (PF) of the Russian Federation
The pension fund is created to provide employees with old-age, disability, survivor's pensions and benefits for parents caring for children aged 1.5 to 3 years. On a monthly basis, organizations make deductions (at the established rate) of insurance premiums as a percentage of the accrued wages of employees for all reasons.
Enterprises accrue insurance premiums to this fund for all types of payments accrued to employees (full-time, non-staff, temporary, part-time workers, etc.).
Starting from January 1, 1996, enterprises accrue contributions to the Pension Fund of the Russian Federation not only from the amounts of accrued wages, but also from a number of payments made to employees from the net profit of the enterprise that are not related to wages, as well as amounts paid to reimburse expenses and other compensations in excess of those established by the legislation of the Russian Federation in connection with business trips, transfer, admission or direction to another locality, as well as from amounts paid to compensate for additional expenses related to the performance of work duties by employees.
When calculating insurance payments, one should be guided by Decree of the Government of the Russian Federation of February 19, 1996 No. 153 “On the list of payments for which contributions to the Pension Fund of the Russian Federation are not charged”, as well as clarifications on this issue of the Pension Fund of the Russian Federation, approved by Decree of the Pension Fund of the Russian Federation of March 06, 1996 No. 22.
This list is exhaustive.
In addition, all members of the labor collective (including working pensioners) are payers of mandatory contributions to the Pension Fund of the Russian Federation in the amount of
1% to the amounts accrued to employees in the form of wages for all reasons, including the performance of work under work contracts and assignments.
At the expense of the Pension Fund, the enterprise pays monthly allowances for children aged from one and a half to six years. The procedure for paying insurance premiums to the Pension Fund is determined by the Instruction on the procedure for paying insurance premiums by employers and citizens to the Pension Fund of the Russian Federation No. 258 dated November 11, 1994 (as amended on March 19, 1996).
Mandatory Health Insurance Fund (FOMS)
To ensure equal opportunities for all citizens of the country to receive medical care and provide medicines, the Compulsory Medical Insurance Fund has been established.
Enterprises of all organizational and legal forms are payers of insurance premiums to the MHIF in the manner prescribed by the Regulations on the procedure for paying insurance premiums to the MHIF No. 4543-1 dated February 24, 1993.
The amounts of contributions are calculated from the wages accrued for all reasons, including work contracts and assignments.
Benefits for contributions to state extra-budgetary social funds
Public organizations of the disabled and pensioners, as well as enterprises owned by these organizations, created to achieve the statutory goals of these public organizations, are completely exempted from paying insurance premiums to the Pension Fund, FSS, MHIF. These include, in particular, the All-Russian Society of the Deaf, the All-Russian Society of the Blind and their educational and production enterprises.
As can be seen from the above material, the system of state non-budgetary funds is aimed at providing medical care to the population, paying benefits, compensations and pensions. The source of funds for payment are insurance premiums of enterprises and organizations, as well as individuals. In the next chapter, using the example of social insurance, the mechanism of operation of this system will be considered in more detail.
Contributions to social insurance funds
and ensure
The peculiarities of accounting for contributions to social insurance and security funds lie in the fact that all types of cash and in-kind payments to employees are taken as a basis, based on which, according to the legislation, state pensions are calculated in the future. Regularly by ordinance
Governments establish a list of payments for which insurance contributions to the Pension Fund are not charged. This list currently covers the following payments:
(severance pay, monetary compensation for unused vacation and average earnings for the period of employment of the dismissed employee;
(state allowances for children, temporary disability benefits and other social benefits, including compensation to mothers for child care;
(the amount of damage caused to an employee in connection with an injury or an occupational disease associated with the performance of labor duties;
(benefits, compensations and material assistance to employees in connection with emergencies and natural disasters;
(one-time payments to employees in connection with retirement;
(the amount of compensation for travel expenses within the limits established by
enshrined in legislation;
(the cost of special and branded clothing, special footwear, as well as protective equipment and special supporting nutrition in accordance with the law
giving;
(the cost of benefits for travel to and from work, as well as travel on vacation and back in accordance with the law;
(the cost of free housing, the amount of payment for utilities provided to the employee under the law;
(scholarships paid for the period of study;
(income on shares of enterprises;
(amounts of payments for compulsory insurance of employees in connection with the legislation;
(the cost of vouchers paid by employers for health resort treatment and recreation for employees and their families;
(other payments.
Account 69 “Calculations for social insurance
and provision"
Account 69 "Calculations for social insurance and security" is intended to summarize information on the calculations for social insurance, pension provision and compulsory health insurance of employees of the organization.
To account 69 "Settlements for social insurance and security" sub-accounts can be opened:
69/1 "Calculations for social insurance and security",
69/2 "Calculations for pensions",
69/3 "Calculations for compulsory health insurance".
On sub-account 69/1 "Calculations for social insurance" calculations for social insurance of employees of the organization are taken into account.
Sub-account 69/2 "Calculations for pensions" takes into account calculations for pensions for employees of the organization.
Sub-account 69/3 "Settlements for compulsory medical insurance" takes into account settlements for compulsory medical insurance of employees of the organization.
If the organization has settlements for other types of social insurance and security to account 69 "Calculations for social insurance and security", additional sub-accounts may be opened.
Account 69 "Settlements for social insurance and security" is credited for the amount of payments for social insurance and security of employees, as well as their compulsory health insurance, subject to transfer to the appropriate funds. In this case, the entries are made in correspondence with:
Accounts that reflect the accrual of wages, in terms of deductions made at the expense of the organization;
- account 70 "Settlements with personnel for wages" - in terms of deductions made at the expense of employees of the organization.
In addition, on the credit of account 69 "Settlements for social insurance and security", in correspondence with the profit and loss account or settlements with employees on other transactions (in terms of settlements with guilty persons), the accrued amount of penalties for late payment of payments is reflected, and in correspondence with account 51 "Settlement accounts" - the amounts received in cases of excess of the corresponding expenses over payments.
The debit of account 69 "Calculations for social insurance and security" reflects the transferred amounts of payments, as well as the amounts paid out of payments for social insurance, pensions, and compulsory medical insurance.
Account 69 "Calculations for social insurance and security" corresponds with the accounts:
| on debit | on credit | |
| 50 Cash | 08 Investments in non-current assets |
| 51 Settlement accounts | 20 Main production | |
| 52 Currency accounts | 23 Auxiliary | |
| 55 Special accounts in | production | |
| Banks | 25 General production |
| 70 Settlements with staff | expenses |
| wages | 26 General expenses | |
| | 28 Marriage in production | |
| | 29 Serving | |
| | production and economy | |
| |44 Selling costs |
| | 51 Settlement accounts | |
| | 52 Currency accounts | |
| | 70 Settlements with personnel for payment | |
| | Labor | |
| | 73 Settlements with personnel for other |
| | Operations |
| | 91 Other income and expenses | |
| | 96 Reserves for future expenses | |
| | 97 Prepaid expenses | |
| |99 Profits and losses |
Accounting for social insurance payments
and ensure
In accordance with Article 45 of the Tax Code, an enterprise is obliged to independently calculate and pay taxes and fees on time and in full. If it does not do this, then the tax and customs authorities, as well as the authorities of off-budget funds, can send requests to the enterprise to pay off tax debts and take measures to enforce the collection of amounts from cash or from the proceeds from the sale of the enterprise's property.
According to Part II of the Tax Code, Chapter 24, organizations currently make accruals to the following funds:
Social Insurance Fund 4%;
Pension Fund 28%;
Mandatory health insurance fund 3.6% (For payments to the social insurance fund against industrial accidents and occupational diseases, all organizations are divided into risk groups. Depending on the risk group, a percentage is set. There are 22 risk groups).
In accordance with the rules for crediting contributions paid as part of the UST (single social tax) on the accounts of the Federal Treasury of the Ministry of Finance of the Russian Federation. Approved by Order of the Ministry of Finance dated January 15
2001 No. 3-N, the taxpayer submits to the bank a payment order for the transfer of funds in payment of the UST (contribution) separately for each fund to the personal accounts of the Federal Treasury of the Ministry of Finance of the Russian Federation. Previously opened in banks on the balance sheet account No. 40101 “Income distributed by authorities
of the Federal Treasury between the levels of the budget system of the Russian Federation. Each fund is assigned a corresponding classification code for budget revenues of the Russian Federation.
The bodies of the Federal Treasury, no later than the day following the day of receipt of bank statements from personal accounts, transfer funds to previously opened bank accounts by the relevant funds. Bodies of state social non-budgetary funds are brought to the attention of the authorities
Federal Treasury information on the details of accounts opened by them in banks for transferring tax amounts to their budgets.
The tax authorities communicate to the payers of insurance premiums the details of the account of the Federal Treasury, to which the funds should be transferred. The bodies of the Federal Treasury daily transmit to the tax authorities a copy of the consolidated register with the application of payment documents on the bodies of state social non-budgetary funds. Bodies of the Federal Treasury and tax authorities monthly reconcile the amounts of tax received. If discrepancies are identified, the causes of the discrepancies are identified and eliminated.
Since January 1, 2001, a unified social tax has been introduced, credited to state non-budgetary funds: the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, compulsory medical insurance funds.
In accordance with Art. 235 of the Tax Code of the Russian Federation (TC RF) and taking into account
Methodological recommendations on the procedure for calculating and paying a single social tax (contribution), approved by the Ministry of Taxes of Russia dated December 29, 2000 No. BG-3-
07/465, taxpayers of the unified social tax can be combined into two groups.
The first group includes legal entities and individuals - employers that make payments to employees, including: a) organizations. Organizations include legal entities formed in accordance with the legislation of the Russian Federation, as well as foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the legislation of foreign states, international organizations, their branches and representative offices established in the territory of the Russian Federation. Federations; b) organizations applying a simplified system of taxation, accounting and reporting on the basis of the second paragraph of clause 2 of Art. 1 Federal Law dated
December 29, 1995 No. 222-FZ “On the simplified system of taxation, accounting and reporting for small businesses”; c) individual entrepreneurs, which include individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as private notaries, private security guards, private detectives, including individual entrepreneurs using a simplified system of taxation, accounting and reporting; d) tribal, family communities of the small peoples of the North, engaged in traditional sectors of management; e) peasant (farm) enterprises.
The object of taxation for this group of taxpayers are payments, other remunerations accrued by employers in favor of employees for all reasons, including: remuneration under civil law contracts, the subject of which is the performance of work (rendering of services), as well as under copyright and license agreements ; payments in the form of material assistance and other gratuitous payments in favor of individuals not related to taxpayers by an employment contract, or a civil law contract, the subject of which is the performance of work (rendering of services), or an author's or license agreement.
In the event that the source of these payments to employees and individuals not related to the taxpayer by an employment contract is retained earnings, then they are not recognized as an object of taxation.
As an object of taxation under the unified social tax, payments in the form of material assistance, gratuitous payments in kind, made by agricultural products and (or) goods for children, in terms of amounts exceeding 1000 rubles are recognized. per one employee per calendar month (Article 236 of the Tax Code of the Russian Federation).
The second group of payers includes individual entrepreneurs.
In accordance with paragraph 8 of the Provisional Rules for Auditing in
of the Russian Federation, approved by the Decree of the President of the Russian Federation of December 22, 1993 No. 2263
"On Auditing Activities in the Russian Federation", individuals who have passed certification can engage in auditing activities on their own, provided they are registered as entrepreneurs.
Thus, auditors are tax payers as individual entrepreneurs.
Individual entrepreneurs applying in accordance with
Federal Law No. 222-FZ of December 29, 1995 “On the Simplified Accounting and Reporting System for Small Business Entities” simplified the taxation system, are tax payers.
For this group of taxpayers, the objects of taxation are:
- income from entrepreneurial or other professional activities, less documented expenses associated with their extraction;
- income from the activities of individual entrepreneurs applying the simplified taxation system. In this case, the amount of income is determined by the cost of the acquired patent.
In accordance with paragraph 3 of Article 235 of the Federal Law of the Russian Federation No. 166-FZ, individual entrepreneurs do not pay tax in part of the amount credited to the Social Insurance Fund of the Russian Federation.
In accordance with paragraph 2 of Art. 237 of the Tax Code of the Russian Federation and clause 4 of the Guidelines on the procedure for calculating and paying the unified social tax (contribution), approved by order of the Ministry of Taxation of the Russian Federation dated December 29, 2000 No. BG-3-07 / 465, taxpayers-employers determine the tax base separately for each employee from the beginning tax period at the end of each month on an accrual basis.
For this, analytical accounting information on accounting accounts is used. The total amount of income for each employee is determined in the personal account, which serves as the basis for compiling a tax card.
The taxable base for calculating the unified social tax is the difference between taxable income and non-taxable payments. This takes into account any income accrued by employers to employees in cash and in kind, and material benefits in the form of material, social and other benefits.
The totality of accrued income for employees can be divided into four main groups: payment for hours worked; payment for unworked time; one-time incentive payments; payroll employees.
Each of these groups, in turn, includes certain types of payments, the list of which is determined by the Tax Code of the Russian Federation.
Payments in the form of goods (works, services) received by taxpayers are accounted for as the cost of these goods (works, services) on the day they are received.
The cost of goods (works, services) is determined based on market prices
(tariffs).
At the same time, the cost of goods (works, services) includes the corresponding amount of value added tax, sales tax, and for excisable goods - the corresponding amount of excises.
The taxable base of the payers specified in the foregoing. 2 p. 1 art. 235
The Tax Code of the Russian Federation, which pay tax directly from their income, includes all income in cash and in kind received during the reporting period.
If a taxpayer falls under different categories of taxpayers, the unified social tax is charged separately for each item without prioritizing objects.
Example 1. An individual entrepreneur accrued wages to five employees with whom an employment contract was concluded in the amount of 15,000 rubles, and also paid excess travel expenses at the expense of retained earnings of the reporting year - 3,000 rubles. Two employees with whom an employment contract was not concluded were given material assistance in kind in the amount of 4,000 rubles.
An individual entrepreneur simultaneously carried out the professional activities of a notary. In October, he received an income of 5,000 rubles. According to the condition of the example, an individual entrepreneur acts as a taxpayer in two categories: as an employer; as a sole trader. The taxable base for calculating the unified social tax on income accrued in favor of employees will be.
15000 + 3000 + 2 (4000 - 1000) = 24000 rubles.
For individual activities, the entrepreneur must pay tax on
5000 rub.
The total taxable base for calculating the unified social tax will be:
24000 +5000= 29000 rub.
The taxable base when calculating the unified social tax can be reduced: by the amount of expenses associated with generating income
(professional tax deductions); on the amount of deductions by decisions of the court and other bodies.
The composition of expenses associated with the extraction of income from entrepreneurial activity includes: the cost of materials used to manufacture products; cost of services received
(transport, marketing, consulting, rental services, etc.). In this case, these expenses must be documented.
If taxpayers are not able to document their expenses related to entrepreneurial activity, a professional tax deduction is made in the amount of 20% of entrepreneurial activity (clause 1, article 221 of the Tax Code of the Russian Federation).
Deductions by decisions of the court and other bodies include: alimony, the amount of shortages, theft.
The size of the taxable base depends on the differentiation of payments: into payments that should be accepted in the calculation, and payments that are not included in the taxable base.
Article 238 of the Tax Code of the Russian Federation defines a list of income that is not included in the taxable base. These include: state benefits, including benefits for temporary disability, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits; compensation payments within the limits established by the legislation of the Russian Federation related to compensation for harm caused by injury or other damage to health; free provision of housing and utilities; dismissal and employment of employees; compensation for unused vacation.
When the employer pays travel expenses on the basis of the submitted advance report of the accountable person on a business trip both within the country and abroad, the following are not subject to taxation: daily allowance within the established norms; the cost of travel to the destination and back in the presence of travel tickets; commission fees, expenses for renting housing, for paying for communication services; visa processing fees and cash exchange costs, etc.
Not included in the composition of taxable income is the amount of one-time material assistance issued by employers to employees: in connection with a natural disaster or other emergency; in connection with the death of a member (members) of the employee's family.
The taxable base does not include such payments of a social nature as the cost of travel benefits provided in accordance with the legislation of the Russian Federation to certain categories of employees, students, pupils. Depending on the source of financing, insurance payments (pension contributions) are not subject to inclusion in the taxable base. These amounts are not included in the calculation if the amounts of payments are paid under voluntary insurance agreements (voluntary pension agreements) of their employees, concluded with insurers and non-state pension funds, at the expense of the organization's retained earnings.
Not included in the taxable base: amounts paid out of membership fees of horticultural, horticultural cooperatives (partnerships) to persons performing work
(services) for the specified organizations; payments to employees of organizations financed from budget funds, not exceeding 2000 rubles. per individual for the tax period on the following grounds: material assistance provided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or old age; amounts of compensation (payment) by employers to their former employees
(old-age pensioners or disabled people) and their family members the cost of the medicines they purchased and prescribed by the attending physician.
Accounting for the accrual and payment of the unified social tax.
In accordance with Art. 243 of the Tax Code of the Russian Federation, the amount of tax is calculated and paid by the taxpayer separately for each fund and is determined as the corresponding percentage of the tax base. Calculations are made separately with each fund according to the previously established principle. The procedure for issuing payment orders for the transfer of payments calculated from the taxable base remains unchanged.
As a result, there are no changes in the organization of accounting for settlements with non-budgetary funds (with the exception of settlements with the Employment Fund).
In accordance with the new Chart of Accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance
of Russia dated October 31, 2000 No. 94n, account 69 "Calculations for social insurance and security" is provided for accounting for the unified social tax with the opening of sub-accounts for the relevant funds.
The amount of tax calculated as part of the social tax for transfer to the Social Insurance Fund of the Russian Federation is reduced by taxpayers by their own expenses for the purposes of state social insurance provided for by the legislation of the Russian Federation.
Federation.
Example 2. On the basis of accounting data for an employee of an organization, the taxable base was determined in order to calculate the unified social tax as of February 1, 2001. The monthly salary of an employee amounted to 60,000 rubles. By a court decision, in accordance with a writ of execution, alimony in the amount of 25% of its amount is withheld from the employee's salary.
In January, the employee was on a business trip. The advance report was compiled on the basis of documents confirming the following expenses: travel to the place of business trip and back - 480 rubles; payment of the cost of housing for 6 days - 270 rubles. per day; daily allowance for 6 days - 500 rubles. per day.
In January, the following entries are made in the accounting:
44 "Sales costs",
60000 rub.
on the amount of accrued wages;
Dr. c. 70 "Settlements with personnel for wages",
Set of c. 76 "Settlements with different debtors and creditors"
60000 25: 100 = 15000 rubles in the amount of withheld alimony in the amount of 25% of the accrued wages. At the same time, the amount of accrued alimony does not affect the change in the taxable base when calculating the unified social tax;
Dr. c. 20 "Main production",
25 "General production costs",
26 "General expenses",
44 "Sales costs",
Set of c. 71 "Settlements with accountable persons" 400 rubles. on the cost of travel tickets for travel expenses;
Dr. c. 19 "Value Added Tax on Acquired Values",
Set of c. 71 "Settlements with accountable persons" 80 rub. on the amount of VAT on travel tickets.
Normalized travel expenses include daily allowance and payment for renting housing if supporting documents are available.
The accounting entries will include:
Dr. c. 20 "Main production",
25 "General production costs",
26 General business expenses, 44 Selling expenses,
Set of c. 71 "Settlements with accountable persons" 6 55 \u003d 330 rubles. on the amount of daily allowance within the limits;
Dr. c. 20-1 "Excess costs of the main production",
25-1 "Excess general production costs",
26-1 "Excessive general business expenses",
44-1 "Excess sales costs",
Set of c. 71 "Settlements with accountable persons" 6 (500 - 55) = 2670 rubles. for the amount of excess daily expenses;
Dr. c. 20 "Main production", 25 "General production costs", 26
"General expenses", 44 "Sales expenses",
Set of c. 71 "Settlements with accountable persons"
6 270 \u003d 1620 rubles. on the amount of the cost of renting housing within the established norms.
As a result, the taxable base for calculating the single tax in January will be 62,670 rubles. (60000 + 2670) (see Table 1).
In February, in addition to the basic salary, the employee received a bonus in the amount of the salary based on the results of the previous year, utilities in the amount of 2,000 rubles were paid, and a voucher worth 30,000 rubles was paid at the expense of the organization's own funds. for the treatment of the child.
In February, accounting entries will be drawn up:
Dr. c. 20 "Main production",
25 "General production costs",
26 "General business expenses",
44 Selling costs,
Set of c. 70 “Settlements with personnel for wages” 120,000 rubles.
on the amount of salary and bonuses;
Dr. c. 84 "Retained earnings (uncovered loss)
Set of c. 70 "Settlements with personnel for wages" 2000 rubles. on the cost of utilities;
Dr. c. 84 "Retained earnings (uncovered loss)",
Set of c. 70 "Settlements with personnel for wages"
30000 rub. on the cost of a sanatorium-resort voucher purchased from the social insurance fund at the expense of the organization's own funds.
The taxable base in February will be 120,000 rubles. (60000 + 60000).
In March, the employee was paid a salary, a quarterly bonus in the amount of a salary, material assistance was issued for home improvement in the amount of 80,000 rubles, and compensation payments were made for the use of a personal car for official purposes within the established norms. The amount of such payments is 100 rubles.
The following entries will be made in the accounting records in March:
Dr. c. 20 "Main production",
25 "General production costs",
26 "General expenses",
44 "Sales costs",
Set of c. 70 "Settlements with personnel for wages"
120000 rub. on the amount of accrued wages to the employee and bonuses based on the results of the quarter;
Dr. c. 84 "Retained earnings (uncovered loss)"
Set of c. 50 Cashier
80000 rub. for the amount of material assistance allocated to the employee for the improvement of housing;
Dr. c. 70 "Settlements with personnel for wages", Kt c. 50 Cashier
100 rub. the amount of compensation payments.
The tax base for calculating the unified social tax in March will be 120,000 rubles. Compensation payments in accordance with Art. 238 NK
The Russian Federation is not included in the taxable base, since it does not exceed the established norms.
The regressive scale of the unified social tax contains four main positions linked to the size of the taxable base of each
an individual employee on an accrual basis from the beginning of the year: up to 100,000 rubles, from 100,001 rubles. up to 300,000 rubles, from 300,001 rubles. up to 600,000 rubles, over 600,000 rubles.
In comparison with the current procedure for deductions to off-budget funds, the single tax rate has been slightly reduced. For example, for taxpaying employers, the amount of deductions to off-budget funds amounted to 38.5% of the taxable base. The single tax rate is 35.6% (Table 2).
However, in order to apply the regressive scale, taxpayer-employers must comply with the conditions enshrined in paragraph 1 of Art. 241
Tax Code of the Russian Federation and clause 22 of the Methodological Recommendations. The first condition is the amount of payments accrued in the previous tax period per employee, which must exceed: from 2001 - 25,000 rubles, from 2002 - 50,000 rubles.
When calculating the amount of payments per employee, one should be guided by the following rules: if the taxpayer operates for less than one tax period, but not less than three months, then in order to calculate the amount of the tax base on average per employee, accumulated over the last quarter
The tax base per employee must be multiplied by four; if the number of employees in the organization is more than 30 people, then when calculating the amount of the taxable base per employee, payments of 10% to employees with the largest incomes are not taken into account; if the number of employees in the organization is up to 30 people
(inclusive), then the calculation does not include payments of 30% to employees with the highest income.
Taxpayers who do not meet this criterion pay tax at the rates applied for a taxable base of up to 100,000 rubles. for each individual worker.
The application of the regressive rate of the unified social tax is quite significant, since, depending on the increase in the taxable base, when applying the regressive rate, its accrued amount sharply decreases.
For example, according to the conditions of example 2, the amount of tax on the regressive scale was 75267 rubles. and when applying the maximum tax rate - 107,751 rubles. 52 kopecks, which is 30%. higher than the amount of tax calculated on a preferential basis.
For calculations, the number of employees of an organization is determined in accordance with the instructions for filling in information on the number of employees and the use of working time by organizations in the forms of federal state statistical observation, approved by Resolution No. 121 of the State Statistics Committee of Russia dated 07.12.98 in agreement with
Ministry of Economy of Russia and Ministry of Labor of Russia.
Example 3. An organization has 50 employees. Wages for the second half of 2000 were accrued at 22,000 rubles. each, and 15 employees -
60000 rub. Since the organization employs more than 30 people, when calculating the taxable base for the unified social tax, payments of 10% of highly paid employees - 5 people (50
10:100) with a wage fund of 300,000 rubles. (5 60000). Based on the wage fund for the remaining share of employees, the average amount of payments per employee is calculated:
(35 22000) + (15 - 5)60000=137000
1370000: 45 = 30445 rubles
The calculated average value of the tax base is higher than the established norm (30,445 rubles > 25,000 rubles), which indicates the possibility of applying a regressive tax rate.
The second condition for applying the regressive scale is to control the size of the taxable base accumulated since the beginning of the year.
If at the time of paying the tax for the past month, its average value per employee is less than the amount equal to 4200 rubles. and multiplied by the number of months that have expired in the current tax period, the regressive rate is not applied when calculating the tax.
Example 4. According to the staffing table, the number of employees in the organization is 20 people. The wage fund for the second half of 2000 for eight employees amounted to 168,000 rubles. (for 21,000 rubles).
Twelve employees were paid wages in the amount of 480,000 rubles.
(for 40,000 rubles). In order to determine the possibility of applying a regressive tax rate, the organization must calculate the amount of the tax base in the average per employee for the second half of 2000.
Since the staff does not exceed 30 people, the payroll fund of 30% of highly paid employees - 6 people (2*30:100) is excluded from the taxable base. The average taxable base per employee will be
(8 21000) + (12 - 6) 40000 \u003d 408000 rubles,
408000: 14 = 29143 rubles.
Since the accrued taxable base is higher than the standard size per employee (25,000 rubles), the organization has the right to apply in 2001 the regressive scale of the unified social tax (Table 3).
To control the taxable base, the organization must determine the amount of payments on an accrual basis from the beginning of the year and, based on its value, the amount of payments on average per employee.
For example, in January, the amount of payments to employees of the organization is 105,000 rubles, including 42,000 rubles. highly paid workers. On average, per employee, excluding highly paid workers, payments are:
(105000 - 42000): 14 = 4500 rubles.
The amount received in January makes it possible to apply the regressive scale for calculating the unified social tax.
In February, the amount of payments to employees is 112,000 rubles, including
42000 rub. highly paid workers. To calculate the average times the amount of payments per employee, you should first calculate the amount of payments for the organization as a whole on an accrual basis, and then divide by the number of employees without taking into account highly paid employees (see Table 3):
[(105000 + 112000) - (42000 + 42000)] : 14 = 9500 rubles.
Table data. 3 indicate that in order to control the average amount of payments per employee, it is necessary to calculate the maximum amount of payments also on an accrual basis from the beginning of the year.
In February, the actual payments on average per employee exceed their limit (9500 > 8400), which allows the organization to apply a regressive tax rate scale.
Compliance control of actual payments on average per employee at the time of payment of the unified social tax indicates that their size was below the limit value in April.
The situation that has arisen indicates that this month the organization does not have the right to apply preferential rates for calculating tax. Despite the fact that individual employees have payments exceeding 100,000 rubles, the unified social tax will be calculated at the maximum rate established for incomes up to 100,000 rubles for all employees, including highly paid ones.
The regressive scale of the tax rate will not be applied in May either, since according to the results of April 2001, the actual value of the taxable base on average per employee is less than the limit (16,700 rubles per employee).< 16800 руб.). По итогам мая фактическая величина выплат в среднем на одного работника равна предельной величине (21000 руб.). Поэтому в июне организация может снова применить регрессивную шкалу налога.
Until January 1, 2002, when calculating the unified social tax, organizations must take into account the third condition, which is determined by Art. 17
Federal Law of July 19, 2000 No. 118-FZ. When determining the taxable base for each individual employee from the amount payable to the Pension Fund of the Russian Federation in excess of 600,000 rubles, a rate of 5% is applied.
When calculating the unified social tax, the Tax Code of the Russian Federation provides for benefits, the procedure for applying which has features in relation to different categories of taxpayers.
For taxpayers-employers Art. 239 of the Tax Code of the Russian Federation provides for two main types of benefits.
Firstly, organizations of any organizational and legal form are exempted from paying tax from amounts of payments and other remunerations that do not exceed 100,000 rubles during the tax period. for each employee who is a disabled person of group I, II or III.
Secondly, from the payment of tax on the amounts of payments and other remuneration not exceeding 100,000 rubles. for each employee during the tax period, the following are exempt: public organizations of the disabled (including those created as unions of public organizations of the disabled), among whose members the disabled and legal representatives make up at least 80%, as well as their structural subdivisions; organizations, the authorized capital of which consists entirely of contributions from public organizations of the disabled and in which the average number of disabled people is at least 50%, and the share of wages of disabled people in the wage fund is at least 20%; institutions created to achieve educational, cultural, health-improving, physical and sports, scientific, informational and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents, the sole owners of whose property are the above-mentioned public organizations disabled people. This benefit does not apply to organizations engaged in the production and sale of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled.
For taxpayers who are not employers, Art. 239 of the Tax Code of the Russian Federation, the following benefits are provided: individual entrepreneurs and other persons specified in the subl. 2 p. 1 art. 235 of the Tax Code of the Russian Federation, who are disabled
I, II and III groups, in terms of income from their entrepreneurial and other professional activities in the amount not exceeding 100,000 rubles. in year.
Example 5. An individual entrepreneur producing agricultural products is a disabled person of group I.
To perform agricultural work, he hired 5 workers with a salary of 20,000 rubles. The unified social tax is calculated at the rates used for different categories of taxpayers (Table 4). When calculating the tax from his entrepreneurial activity, the privilege granted to the taxpayer as a disabled person of group I was taken into account. Since in January his income did not exceed 100,000 rubles, no tax is charged (clause 3, article 239 of the Tax Code of the Russian Federation).
In February, the amount of accrued tax amounted to 60,000 rubles. Cumulatively since the beginning of the year, it is equal to 110,000 rubles. The amount exceeding the normalized amount amounted to 10,000 rubles, from which tax should be charged at a rate of 12.8% (clause 3, article 241 of the NKRF). The amount of accrued income in subsequent months indicates that the amount of income on an accrual basis exceeded 100,000 rubles, in connection with this, a rate of 12.8% is also applied when calculating the tax (Table 4). The amount of income for 6 months exceeded 300,000 rubles. Therefore, according to paragraph 3 of Art. 241 of the NKRF for the calculation of the unified social tax, the rate of 48,400 rubles should be applied. + 6.4% from the amount exceeding 300,000 rubles. However, the benefit granted to the taxpayer as a disabled person of group I should be taken into account. From the specified rate, the amount of tax (22,800 rubles) attributable to exempted income (100,000 rubles) should be excluded. In June, the amount of tax on an accrual basis from the beginning of the year will be equal to:
(48400-22800)+ (360000-300000) 6.4:100 = 25600+ 3840 = 29440 rubles.
When calculating the unified social tax of an individual entrepreneur as an employer from the amount of accrued income to employees, the rates specified in paragraph 1 of Art. 241 of the Tax Code of the Russian Federation.
The amount of tax in January is calculated from the amount of payments to employees, taking into account the benefits provided to two employees as disabled persons of group II.
Since the employer produces agricultural products, the rate of 26.1% of the taxable base is applied in the calculation:
[(20000 5) - (20000 2)] 26.1%: 100% = 15660 rubles.
In June, the amount of income accrued to each employee exceeded 100,000 rubles. The tax rate will change and will amount to 26,100 rubles. + 20% from the amount exceeding 100,000 rubles. However, this rate can be fully applied only for three employees.
For two employees who have benefits, in the calculation of tax, a rate of 20% should be applied from a sunnah exceeding 100,000 rubles. Accrued sunnah of employers' tax accrued from the beginning of the year will be:
3 + [(120000 -100000) x x 20]-2 =
90300 + 8000 = 98300 rubles
The total land tax from an individual entrepreneur, taking into account the categories of taxpayers for 6 months, will be:
29440 + 98300 = 127740 rubles
To calculate the tax, depending on the categories of taxpayers, a different period for determining income as a taxable base is established. When tax is charged by employers on income accrued in favor of employees, the date of their receipt is considered the day of accrual of income.
For income from entrepreneurial activity, the date of making payments and other remuneration or receiving income is the day of actual receipt of the relevant income.
When calculating the unified social tax, it should be taken into account that its amount is calculated by the taxpayer separately for each fund at the rates established in Art. 241 of the Tax Code of the Russian Federation. The funds of the Social Insurance Fund of the Russian Federation can be used for social purposes: the payment of benefits for temporary disability, pregnancy, etc. At the same time, the amount of the accrued tax in terms of the Social Insurance Fund of the Russian Federation is reduced by the amount of expenses incurred by the organization.
Since 2001, taxpaying employers have been required to make monthly advance payments. Advance payments must be made before the payment of wages to employees no later than the 15th day of the month following the month in which wages were accrued. When receiving funds from the bank for the payment of wages, organizations must present payment orders for the transfer of tax.
The transfer of tax is carried out from the settlement account of the organization on the basis of payment orders. In this case, the transfer of funds to off-budget funds is carried out by separate instructions.
Taxpayers-employers must keep tax records for each employee, transfer information to the Pension Fund of the Russian Federation on individual personalized accounting in the state pension insurance system.
For taxpayers who are not employers, except for lawyers, the calculation of advance payments is carried out by the tax authorities based on declarations for the previous reporting period.
Table 1
Calculation of the unified social tax of an individual
| Type of payment | Withholding | Income | Taxable | Taxable | On a regressive scale |
| Month s / n premiums | | | not | a- | ae- | | scale |
| command-e other total | not | included | gameable | May base | Rate | Rate |
| expenses | reduce- | e | base | Nara- | increasing | increasing |
| | schee | in the calculation | | | melting | tax % | tax % |
| | tax | | | | total | total | total |
| | layed down | | | | from the beginning | | | |
| | base | | | year | | |
|1 2 3 |7 |8 |9 |10 | 11 | 13 |
|4 5 | | | | |12 |34 |
|6 | | | | | | |
|Jan 60000 - |15000 |- |62670 |62670 | 35.6 |35.6 |
|2670 - | | | | |22311 |22311 |
|62670 | | | | | | |
|Feb 60000 60000 | |32000 |120000 |182670 |35600+20% |35.6 |
|- 32000 152000 | | | | |52134 |65031 |
| | | | | | with S > 100,000 rubles. | | |
|Mar 60000 60000 80100 | |80100 |120000 |302670 |75000+10% |35.6 |
|200100 | | | | |75267 |107751 |
| | | | | | with S > 300,000 rub. | |
|Total:180000 120000 2670 |15000 |112100 |302670 |302670 | | |
|112100 414770 | | | | |75267 |107751 |
table 2
Regressive scale of the unified social tax for taxpayers-employers
| | | | | | |
| Tax base for each | | | | | |
| individual employee | Pension | Fund | Federal | Territorial funds | Total |
cumulatively from the beginning | RF Fund | social | fund | mandatory | |
| year | | RF insurance | compulsory | medical | | |
| | | | Medical | insurance | | |
| | | | insurance | | |
|Up to 100,000 rubles. | 28.0% | 4.0% | 0.2% | 3.4% | 35.6% |
|From 100,001 to 300,000 rubles. | | 28000 + 15.8% with | 4000 + 2.2% with S | 200 + 0.1% with S | 3400 + 1.9% with S | 35600 + 20.0% with |
| |S| | prev. | prev. 100000 rub. |S|
| | prev. | prev. |100000rub. | | prev. |
| |100000rub. |100000rub. | | |100000rub. |
| From 300,001 to 600,000 rubles. | | 59600 + 7.9% with | 8400 + 1.1% with S | 400 + 0.1% with S | 7200 + 0.9% with S | 75600 + 10.0% with |
| |S| | prev. | prev. 300000 rub. |S|
| | prev. | prev. |300000rub. | | prev. |
| |300000rub. |300000rub. | | |300000rub. |
| Over 600,000 rubles. | | 83,300 + 2.0% from | 11,700 rubles. |700 rub. |9900 rub. |105600 + 2.0% s|
| |S| | | |S|
| | prev. | | | | prev. |
| |600000 rub. | | | |600000 rub. |
Table 3
Control over the procedure for applying the regressive scale of the unified social tax
| | Total accrued | Including | | | Actual | Regulatory | Deviations |
| | workers | highly paid | | | Taxable | value | | |
| Month | organization | employees (6 people) | Per month | Cumulative | th |
| | per month (20 | | | from the beginning of the year | base on one | my base on | gr.7) |
| | Pers.) | | (14 | | employee | one employee | |
| | | | Pers.) | |(gr. 5:14 | | |
| | | | | | Pers.) | Increasing | |
| | | | | | | result | | |
|Jan. |105000 |42000 |63000 |63000 |4500 |4200 |+300 |
|Feb. |112000 |42000 |70000 |133000 |9500 |8400 |+1100 |
|Mar. |97000 |48000 |49000 |182000 |13000 |12600 |+400 |
|Apr. |99800 |48000 |51800 |233800 |16700 |16800 |-100 |
|May |102200 |42000 |60200 |294000 |21000 |21000 |- |
|Jun. |105000 |42000 |63000 |357000 |25500 |25200 |+300 |
|Total:|621000 |264000 |357000 |357000 | | | |
Table 4
Calculation of the unified social tax of an individual entrepreneur for the first half of 2001
| 1 | Factory management building two-storey, stone | 90 000 000 |
| 2 | The building of the transport shop brick | 29 600 000 | |
| 3 | The building of the main workshop stone | 126,000,000 | |
| 4 | Upholstery fabric | 234 000 |
| 5 | Fabric coarse calico | 13 000 | |
| 6 | Overalls | 190,000 |
| 7 | Work in progress | 200,000 | |
| 8 | Gasoline | 156,000 |
| 9 | Office tables (OS) | 90 000 | |
| 10 | Finished products in stock | 1,000,000 |
| 11 | Tools (OS) | 2 040 000 |
| 12 | Universal sewing machines | 20,000,000 | |
| 13 | Power machines | 25 800 000 | |
| 14 | Trucks | 4,000,000 |
| 15 | Cars | 3 800 000 |
| 16 | Fireproof safes (OS) | 160 000 | |
| 17 | Office cabinets (OS) | 40 000 | |
| 18 | Typewriters (OS) | 120,000 |
| 19 | Computers (OS) | 4 480 000 | |
| 20 | Cash on hand | 4,000 |
| 21 | Cash on the current account | 1 994 000 | |
| 22 | Debt accountable persons | 10,000 | |
| 23 | Miscellaneous materials | 12 000 | |
| 24 | Patents | 60,000 |
| 25 | Value added tax on purchased | | |
| | Values | 320,000 |
| 26 | Debt buyers for products | 600,000 | |
1. Depreciation of fixed assets 44,160,000
2. Depreciation of intangible assets 4,000
table 2
Sources of formation of economic means
upholstered furniture factories
| № | Name of sources | Amount |
|n/n| | (rub.) |
| 1 | Authorized capital | 157,700,000 | |
| 2 | Additional capital | 100,000,000 |
| 3 | Reserve capital created in accordance with | 350,000 | |
| | Legislation | |
| 4 | Reserves for future expenses and payments | 150,000 | |
| 5 | Short-term bank loans | 2,000,000 |
| 6 | Debt factory budget | 186,000 | |
| 7 | Debt to other creditors | 328,000 |
| 8 | Debts to suppliers for goods and services | 1,920,000 |
| 9 | Social security debt and | | |
| | security | 304,000 | |
| 10 | Arrears to workers and employees to pay | | |
| | Labor | 800,000 | |
| 11 | Retained earnings of previous years | 3,021,000 |
Table 3
Grouping household items of upholstered furniture factory
| Types of funds | Amount |
| | (rub.) |
| KEY FACILITIES | |
| Buildings, structures and their structural components | 245 600 000 |
| Passenger vehicles, light trucks | | |
| vehicles, office equipment and furniture, | | |
| computer technology, information systems and | | |
| data processing systems | 12 690 000 |
| Technological, energy, transport and other | |
| equipment and tangible assets not included in | | |
| first or second group | 48 030 000 | |
| TOTAL: | 262 160 000 | |
| INTANGIBLE ASSETS | 56,000 |
| CURRENT ASSETS | | |
|Materials |415 000 |
| Work in progress | 200,000 |
| Finished products | 1,000,000 | |
| Value added tax on purchased | |
| New values | 320,000 | |
| Settlements with debtors | 610,000 | |
| Cash: | | |
|-cashier |4 000 |
|-settlement account |1 994 000 |
| TOTAL: | 4 543 000 |
| |266 759 000 |
| Total household funds | | |
Table 4
Grouping of sources of formation of economic assets
upholstered furniture factories
| Name of sources | Amount |
| | (rub.) |
| SOURCES OF OWN FUNDS | |
| Authorized capital | 157,700,000 |
| Additional capital | 100,000,000 |
| Reserve capital | 350 000 | |
| Retained earnings of previous years | 3,021,000 |
| Reserves for future expenses and payments | 150,000 | |
| TOTAL: | 261 221 000 | |
| SOURCES OF ATTRACTED FUNDS | |
| Short-term bank loans | 2,000,000 |
| Settlements with creditors: | |
| for goods, works, services | 1 920 000 | |
| payroll | 800,000 | |
| on social insurance and security | 304,000 | |
| with a budget | 186,000 | |
| with other creditors | 328,000 | |
| TOTAL: | 5 538 000 |
| Total sources: | 266 759 000 |
TASK 2
Required:
1. Open accounting accounts in the form of training charts or in a book
"Journal-Home". Record in the accounts the amounts of initial balances according to the balance sheet of task 1.
2. Indicate the correspondence of accounts for business transactions, the list of which is given in the registration log.
3. Write down on synthetic and analytical accounts the amounts of operations.
Balance notes:
| | | | | | | | Actual |
| Account | Name | Unit | Purchased | If-| Purchased | TZR | cost. |
|, | | | | | | (rub.) | (rub.) |
|sub-| | change | price | fair | cost | | |
| | |. | (rub.) | | b | | |
|account| | | | in | (rub.) | | | |
| 101 | Fabric | | | | | | |
| | upholstery | | | | | | | |
| | naya (width | m | 30 | 6000 | 180000 | 54000 | 234000 |
| 101 | 150 cm) | m | 4.2 | 2000 | 84000 | 4600 | 13000 |
| 101 | Fabric coarse calico | | | |10000 |2000 |12000 |
| | Miscellaneous mate-| | | | | | |
| | |x |x |x |198400 |60600 |259000 |
| 103 | Rials | | | |120000 |36000 |156000 |
| | Total: | | | | | | |
| | Gasoline | | | | | | |
| Cost items | Products |
| | sofa bed |
| | chair |
|Materials | 60000 |
| Basic salary production- | 20,000 | |
| nyh workers | | |
| Deductions for social needs | 30,000 10,000 |
| General production costs | 11550 3850 | |
| General expenses | 36450 12150 | |
| Total: | |
| |12000 4000 |
| |150000 50000 |
3. Balances of debt to the budget (rubles):
For value added tax 90,000
For personal income tax 96,000
4. Remains of debts to social insurance and security authorities (rubles)
| social insurance | 14,400 | |
| pension fund | 252 800 |
| Bodies of compulsory health insurance | 28 800 | |
| Accident Fund | 8000 | |
| Total: | 304 000 | |
5. Debt to suppliers (rubles):
| CJSC "Neva" | 1,200,000 | |
| Woodworking plant number 1 (DOK-1) | 720,000 |
| Total: | 1 920 000 |
6. Debt of Semenova T.V. for accountable amounts of 10,000 rubles.
7. Debt of the buyer - the furniture store "Rondo" 600,000 rubles.
Journal of registration of business transactions
| № | Document and content | D | K | AMOUNT |
| p / n | operations | | | | |
| | Accounting for funds and | 50 | 51 | 800 |
| | calculations. | | | |
|1. | Incoming cash order № | | | | |
| |301 of March 1st. Extract from | | | |
| | Settlement account for March 1. | | | | |
| | Received at the checkout for | | | | |
| | travel expenses. | | | | |
|2. | Expenditure cash warrant № | 71 | 50 | 800 | |
| | 299 dated March 1. | Issued on | | | |
| | travel expenses | | | | |
| | engineer Sokolov A.P. | | | |
|3. | Advance report Sokolov | 26 | 71 | 780 |
| |A.P. No. 111 of March 13. | | | |
| | According to the attached | | | |
| | Documents spent (in | | | |
| | within the limits set | | | | |
| | Legislation, -700, over | | | |
| | norms-80) | | | | |
|4. | Incoming cash order № | 50 | 71 | 20 |
| |302 of 13 March. Listed in | | | |
| | cash balance | | | |
| | unused advance. | | | | |
|5. | Advance report № 112 dated 16 | 01 | 71 | 9 840 |
| | March forwarder Semyonov | | | | |
| |T.V. Store receipt | | | |
| | for the purchase of low-value | | | | |
| | Items attached. | | | | |
|6. | Register of payment orders № | | | |
| | 32 of March 5th. | | | |
| | Accounts: | | | |
| | in the social fund | 69-1 | 51 | |
| | Insurance | 76 | 51 | 22,400 |
| | trade union committee of the factory | | | |8 000 |
| | Fund mandatory | 69-3 | 51 | | |
| | health insurance | | |28 800 |
| | in the pension fund | 69-2 | 51 | | |
| | Income tax in the budget | | | |252 800 |
| | Total: | 68-2 | 51 | |
| | | | |96 000 |
| | | | |408 000 |
|7. | Check number 131092. | 50 | 51 | 800,000 |
| | Incoming cash order № | | | | |
| |303 of 15 March. Received from | | | |
| | current account at the cash desk for | | | | |
| | payment of wages. | | | | |
|8. | Payroll No. 10-13. | 70 | 50 | 760,000 |
| |300 dated 16 March. Issued | | | |
| | wages for February. | | | | |
|9. | Payroll number 10. | 70 | 76-4 | 40,000 |
| | Deposited salary | | | | |
| | Fee. | | | | |
|10. | Announcement for a contribution | 51 | 50 | 40,000 |
| | cash № 30 of March 18. | | | | |
| | Expenditure cash warrant № | | | |
| |301 of 18 March. Returned | | | |
| | to the current account amount | | | | |
| | deposited wages | | | | |
| | fee. | | | | |
|11. | Extract from the current account | 51 | 62 | 600,000 |
| | from March 1. | Payment | | | |
| order number 18. Enlisted | | | | |
| | Received from the furniture | | | | |
| | Store "Rondo" amount | | | | |
| | Debt for shipped | | | | |
| | in February products. | | | |
|12. | Extract from the current account | | | | |
| | dated 20 March. Payment | | | |
| | orders № 241 - 246. | | | | |
| | Listed from the settlement | | | | |
| | Accounts: | | | |
| | penalty for underdelivery | | | |
| | products to the buyer | 91-2 | 51 | 7 380 |
| | (Untimely delivery) | | | | |
| | bank interest for | | | | |
| | Overdue short-term | 91-2 | 51 | 4,000 |
| | credit | | | |
| | Previously received | | | | |
| | Short-term bank loan | 66 | 51 | 40,000 |
| | communication node and others | | | | |
| | creditors | | | |
| | in the budget - VAT | 76 | 51 | 100,000 |
| | canteen to improve | | | |
| | food workers | 68-1 | 51 | 90,000 | |
| | factories (at the expense of the fund | | | |
| | Consumption) | 84 | 51 | 360,000 |
| | Total: | | | |
| | | | |601 380 |
|13. | Extract from the current account | 51 | 91 | 2 400 |
| | for March 21. | Received a fine | | | |
| | for violation of conditions | 91 | 68 | 400 |
| | transportation | | | |
| | Including VAT | | | |
|14. | Incoming cash order | 50 | 71 | 160 |
| | No. 304 of March 18. | Rented | | | |
| | balance unused | | | | |
| | advance forwarder | | | | |
| |Semyonov T.V. | | | |
| 15.|Accounting for materials and IBE | | | |
| | Payment | | | |
| | requirement-order №12 from | | | | |
| | February 28 Ivanovsky | | | |
| | Plant. Received for payment| | | |
| | account number 12 for coarse calico (4000m on | | | |
| | Price 4.2 thousand rubles), adopted | | | | |
| | on credit note number 8: | | | | |
| | transport tariff | 10-2 | 60 | 16 800 | |
| | Total: | 10-2 | 60 | 3 200 | |
| | VAT | | |20 000|
| | Total: | 19 | 60 | 4 000 |
| | | | |24 000 |
|16. | Extract from the current account | 60 | 51 | 24,000 | |
| | in the bank on March 22. | | | | |
| | Paid payment | | | |
| | requirement-order number 12 | | | | |
| | Ivanovo Combine. | | | | |
|17. | Payment | | | |
| | requirement-order №18 from | | | | |
| | March 1 Minsk plant. | | | |
| | Received payment account number 18 | | | | |
| | for upholstery fabric (6000m on | | | |
| | Price 30 thousand rubles), adopted | | | | |
| | by credit slip №9 from 7 | | | | |
| | March: | | | |
| | Purchase price | | | | |
| | transport tariff | 10-1 | 60 | 180,000 | |
| | Total: | 10-1 | 60 | 36,000 |
| | VAT | | |216 000 |
| |Total: |19 |60 |43 200 |
| | | | |259 200 |
|18. | Payment | | | |
| | requirement-order NGO №10 | | | | |
| | dated 15 March. Purchased in | | | |
| | NPO hardware, | | | | |
| | Posted-bathroom | | | | |
| | credit order number 10: | | | | |
| | purchase price | 10-4 | 60 | 6,000 | |
| | VAT | 19 | 60 | 1 200 |
| |Total: | | |7 200 |
|19. | Demand №16-18 from 16 | | | | |
| | March. Out of stock by | | | |
| | purchase prices: | | | | |
| | sewing section different | 26 | 10-2 | 280 |
| | Materials for household | | | | |
| | goals | | | |
|20. | Limit card №4 from 5 | | | |
| | March. Released to the sewing | | | |
| | plot materials on | | | | |
| | purchase prices: | | | | |
| | | | | |
| | |20-1 |10-1 |218 000 |
| | |(div.-cr.)| | |
| | |20-2 |10-2 |43 000 |
| | | (armchair) | |261 000 |
| | Fabric | Sofa-cr | Armchair | | | |
| | | Ovat | | | | |
| | Upholstery | | | | | |
| |(8000m) |200000 |40000 | | | |
| | coarse calico | | | | | |
| |(5000m) |18000 |3000 | | | |
| | Total: | 218,000 | 43,000 | | | |
|21. | Limit card №5 from 9 | | | |
| | March. Out of stock | | | |
| | assembly area | | | | |
| | hardware for assembly: | | | | |
| | sofa beds | | | |
| | Seats | 20-1 | 10-4 | 2000 | |
| | Total: | 20-2 | 10-4 | 800 |
| | | | |2 800 |
|22. | Signal requirement №3 from | 28 | 10-1 | 6 000 |
| | March 10th. Out of stock| | | |
| | sewing area on | | | | |
| | correction of marriage (redraw) | | | | |
| | upholstery fabric-200m. | | | | |
|23. | Limit card №6 from 10 | 23 | 10-3 | 80 000 |
| | March. Out of stock | | | |
| | transport shop gasoline. | | | | |
|24. | Demands №19-20 from 15 | 25 | 10-9 | 6 000 |
| | March. Released from stock on | | | |
| | production needs | | | | |
| | factory economic | | | | |
| | Inventory (with a deadline | | | |
| | operation up to 1 year) | | | | |
|25. | Sheet of calculation of deviations | | | |
| | and write-off statement | | | | |
| | Deviations. | Calculated and | | | |
| | Written off deviations | | | | |
| | Actual cost from | | |Sm.pr.1,2.| |
| | book value | | | |
| | Consumed materials: | | | | |
| | on the sofa bed (consumption | | | |
| | Materials to combine | | | |
| | plots) | | | | |
| | on chairs (consumption of materials | | | |
| | merge by sections) | | | | |
| | to fix the marriage | 20-1 | 10 | 55830 | |
| | on general production | | | | |
| | Needs | | | |
| | transport shop | 20-2 | 10 | 11,030 | |
| | Total: | | | |
| | |28 |10 |1 500 |
| | |25 |10 |785 |
| | |23 |10-3 |24 000 |
| | | | |93 145 |
| | Accounting for fixed assets and | | | | |
| | intangible assets | | | |
|26. | Acceptance certificate No. 6, account | | | |
| | No. 18, payment | | | | |
| | requirement-order №27 from | | | | |
| | March 15th. Accepted for payment | | | |
| | Contractor's account for | | | | |
| | completed work on | | | | |
| | overhaul of the building | | | | |
| | transport shop: | | | | |
| | Cost of work | | | | |
| | VAT | 08 | 60 | 30 800 |
| |Total: |19 |60 |6 160 |
| | | | |36 960 |
|27. | Extract from the current account | | | | |
| | dated 25 March. Listed | | |36 960 |
| | contractor for completed | | | | |
| | work on capital | 60 | 51 | | |
| | renovation of the building. | | | | |
|28. | Act of acceptance and transfer №5 from 7 | | | | |
| | March. Factory Sold | | | |
| | machine for residual | | | | |
| | cost: | | | |
| | initial cost | | | | |
| | depreciation | 01-9 | 01-1 | 160,000 |
| | residual value | 02 | 01-9 | 6,000 | |
| | |91-2 |01-9 |154000 |
|29. | Extract from the current account | | | |184 800 |
| | dated 25 March. Enrolled | | | |
| | Received from the buyer | 51 | 62 | | |
| | payment for realized | | | | |
| | machine (including VAT). | | | | |
|30. | Calculation of accounting. Accrued|91-2 |68-1 |30 800 |
| | VAT for the sold machine. | | | |
|31. | Invoice number 17, payment | | | | |
| | requirement-order of the plant | | | | |
| | manufacturer number 50 of March 3. | | | | |
| | Accepted for payment invoice for | | | | |
| | Computer technology: | | | | |
| | cost of computing | | | | |
| | machines | | | |
| | VAT | 08-5 | 60 | 170,000 |
| |Total: | | | |
| | |19 |60 |34 000 |
| | | | |204 000 |
|32. | Extract from the current account | | | |204 000 |
| | dated 26 March. Paid |60 | | |
| |acquired computing | |51| |
| | machine (including VAT) | | | | |
| 33. | Acceptance certificate №12 dated 4 | 01 | 08 | 170,000 |
| | March. Credited | | | |
| | computer. | | | | |
|34. | Act of acceptance -transfer No. 13 from | | | | |
| | March 10th. Accepted for rent | | | |
| | storage warehouse | 08 | 76 | 900,000 |
| | materials (current lease). | 01 | 08 | |
|35. | Calculation of accounting. | | | |
| | Accrued rent for | | | |
| | 3 months ahead: | | | | |
| | amount of rent | 97 | 76 | 24,000 | |
| | VAT | 19 | 76 | 4 800 |
| |Total: | | |28 800 |
| 36. | Statement of accrual | | | | |
| | Depreciation for March. | | | | |
| | Accrued depreciation of the main | | | | |
| | funds: | | | |
| | main shop | 20 | 02 | 548480 | |
| | transport shop | 23 | 02 | 141 005 | |
| | factory management | 26 | 02 | 92 280 | |
| | Total: | | |781 765 |
|37. | Payment order №30 from | | | | |
| | March 26th. Listed | | | |
| | landlord rent: | | | | |
| | amount of rent | 76 | 51 | 24,000 | |
| | VAT | 76 | 51 | 4 800 |
| |Total: | | |28 800 |
| 38. | Calculation of accounting. Enabled|26 | |9 600 |
| | in the cost of the current month | | |97| |
| | 1 / 3 quarterly amount | | | | |
| | rent. | | | |
|39. | Act on the liquidation of the main | | | | |
| | funds number 3 on March 15. | | | | |
| | Dismantled machine: | | | |
| | Initial cost | | | | |
| | Depreciation | 01-9 | 01-1 | 124,000 |
| | Residual value | 02 | 01-9 | 120,000 |
| | |91-2 |01-9 |4 000 |
|40. | Invoice for internal | | | | |
| |moving 312 from March 15.|10 | |400|
| | Received scrap metal from | | |91-1| |
| | dismantling the machine. | | | | |
|41. | Calculation to the act of liquidation | | |91-9 |3 600 |
| | fixed assets №3 from 15 | 99 | | |
| | March. Defined and decommissioned by | | | |
| | destination result | | | | |
| | Demon-tazh machine. (Loss) | | | | |
| 42. | Statement of accrual | | |05 |2 000 |
| | depreciation | 26 | | |
| | intangible assets for | | | | |
| | March. Accrued depreciation | | | |
| | software product. | | | | |
| | Accounting for payments | | | | |
| | labor. | | | |
|43. | Statement of distribution | | | | |
| | wages and other | | | | |
| | payment. Accrued and | | | |
| | Distributed wages | | | |
| | Fee: | | | |
| | a) production workers | | | |
| | sewing area for | | | |
| | Execution of work on | | | | |
| | production: | | | | |
| | sofa beds | 20-1 | 70 | 200,000 |
| | Seats | 20-2 | 70 | 100,000 |
| | correction of marriage | 28 | 70 | 4,000 | |
| | sofa beds | | | |
| | b) production workers | | | |
| | assembly area for | | | | |
| | production: | | | |
| | sofa beds | 20-1 | 70 | 160,000 |
| | Seats | 20-2 | 70 | 80,000 |
| | C) workers for maintenance | | | | |
| | and minor repairs of equipment | | | | |
| | in the areas of the main shop. | |25 |70 |60 000 |
| | d) leaders, | | | | |
| | professionals, employees, | | | | |
| | junior serving | 25 | 70 | 80,000 | |
| | staff of the main shop. | | | |
| | e) drivers, employees, | | | | |
| | junior serving | 23 | 70 | 140,000 |
| | transport shop. | | | | |
| | e) leaders, | | | | |
| | professionals, employees, | 26 | 70 | 56,000 | |
| | junior serving | | | | |
| | factory management personnel | | | | |
| | g) workers serving | 25 | 70 | 36,000 | |
| | equipment for vacation | | | | |
| | h) management specialists | 26 | 70 | 12,000 | |
| | factories for vacation | | | | |
| | Total: | | |928 000 |
| 44. | Statement of distribution | 20-1 | 69-1 | |
| | Salaries, deductions for | 20-2 | | |14 400 |
| | social needs. |28| |7 200 |
| | Made deductions from | 25 | |160|
| | accrued wages | 23 | |7 040 |
| | fee: | 26 | |5 600 |
| | | |69-2 |2 720 |
| | on social insurance | 20-1 | | |
| | in the pension fund | 20-2 | | |100 800 |
| | in the health insurance fund | 28 | |50 400 |
| | |25 | |1 120 |
| | |23 |69-3 |49 280 |
| | |26 | |39 200 |
| | | | |19 040 |
| | |20-1 | | |
| | |20-2 | |12 960 |
| | |28 | |6 480 |
| | |25 | |144 |
| | |23 | |6 336 |
| | |26 | |5 040 |
| | | | |2 448 |
| | | | |330 368 |
| | Total: | | | |
|45. | Calculation of accounting. Retained| | | |
| | from accrued wages | | | | |
| | Fees: | | | |
| | - PF contributions (1%) | 70 | 69-2 | 9280 |
| | income tax | 70 | 68-2 | 91 320 |
| | in compensation for losses from marriage | 70 | 28 | 2,000 | |
| | Total: | | |102600|
| 46. | Calculation of accounting. | | |12 000 |
| | Calculated benefits for | 69-3 | 70 | | |
| | Temporary disability | | | |
| | workers during illness. | | | | |
|47. | Order of the factory director № | |70 |400 000 |
| |15 of March 15th. Estimated |84 | | |
| | Statement. | Accrued | | | |
| | Lump sum payments | | | | |
| | workers in connection with the release | | | | |
| | retired from the fund | | | | |
| | Consumption. | | | | |
| 48. | Calculation of accounting | 26 | 96 | 50,000 |
| | deductions made in | | | | |
| | reserve for payment | | | | |
| | rewards on the basis of | | | | |
| | Work for the year. | | | | |
| | Accounting for production costs. | | | | |
|49. | | | | |
| | costs transport shop. | | | | |
| | The volume of services rendered | | | |
| | (Sm.pr.4): | | | | |
| | main shop 15 thousand tons / km | 25 | 23 | 326 134 | |
| | factory management 5 thousand | | | | |
| | t / km | 26 | 23 | 108 711 |
| | Total: 20 thousand tons / km | | | |
| | | | |434 845 |
|50. | Calculation of accounting. |26 |68 |32,665.36 |
| | Accrued taxes: | | | | |
| | Use tax | | | | |
| | Highways. (1%) | | | | |
|51. | Calculation of accounting. | | | |
| | Distributed and written off by | | | | |
| | appointment | | | | |
| | overhead costs | | | | |
| | (Sm.p. 5): | | | | |
| | sofa beds | 20-1 | 25 | 378 248 |
| | Armchairs | 20-2 | 25 | 189 124 |
| | correction of marriage | 28 | 25 | 4 203 |
| | Total: | | |571 575 |
|52. | Calculation of accounting. | | | |
| | Distributed and decommissioned | | | | |
| | General expenses | | | | |
| | (Sm.pr.6): | | | | |
| | sofa beds | 20-1 | 26 | 259 016 |
| | armchairs | 20-2 | 26 | 129,508.36 |
| | Total: | | |388,524.36 |
|53. | Sheet of cost accounting. | | 20-1 | 28 | 15 127 |
| | Decommissioned for its intended purpose | | | | |
| | the cost of correcting the marriage | | | | |
| | sofa beds. | | | |
|54. | Statement of annual release | | | | |
| | products for March. | Calculation | | | |
| | Accounting. | Released from | | | |
| | Production and taken on | | | | |
| | Warehouse on the actual | | | | |
| | production | | | |
| | prime cost: (see pr. 7) | | | | |
| |1000 sofa beds |43 |20-1 |1 463 381 |
| | 3000 seats (see pr.8) | 43 | 20-2 | 632,542.36 |
| | Total: | | |2,095,923.36|
| | Accounting for shipping and sales | | | | |
| | products. | | | | |
|55. | Payment | | | |
| | requirements-orders №25-28.| | | |
| | Presented accounts | | | | |
| | buyers for released them | | | | |
| | products for free | | | | |
| | (market) prices: | | | | |
| | sofa beds for the price of 2400 | | | |
| | thous. rub |62 |90 |2 640 000 |
| | chairs at a price of 400 thousand rubles | | | | |
| | |62 |90 |1 280 000 |
| | | | |3 920 000 |
| | | | | |
| | | | | |
| | | | | |
| | |90 |68 |653 464 |
| | Shipped | Quantity | | | |
| | sofa beds | 1100 | | | |
| | Armchairs | 3200 | | | |
| | - value added tax | | | | |
| | Cost (16.67%) | | | |
|56. | Calculation of accounting. |90 |43 |2 206 561 |
| | Written off the actual | | | | |
| | production | | | | |
| | Cost of shipped for | | | | |
| | Month of production. | (SEE APP.9) | | | |
|57. | Extract from the current account | | | | |
| | dated 27 March. Paid for | | | |
| | advertising products: | | | | |
| | The cost of advertising services | | | | |
| | VAT | | | |
| | Total: | 44 | 51 | 20,000 |
| | |19 |51 |4 000 |
| | | | |24 000 |
|58. | Calculation of accounting. Accrued|44 |68 |1 000 |
| | tax on advertising (5%). | | | |
|59. | Extract from the current account | | | | |
| | and payment order №15 from | | | | |
| | March 20th. Paid shipping | | | |
| | finished products from the warehouse | | | | |
| | factory to the station | | | | |
| | Departure: | | | |
| | cost of delivery services | | | |
| | |44 |51 |7 000 |
| | VAT | | | |
| |Total: |19 |51 |1 400 |
| | | | |8 400 |
|60. | Calculation of accounting. |90 |44 |28 000 |
| | Written off costs | | | |
| | sale. | | | | |
|61. | Extract from current account | 51 | 62 | 3 920 000 |
| | for 20-30 March. Received on| | | |
| | Checking account from | | | | |
| | buyers according to | | | | |
| | Settlement documents. | | | | |
| | Claimed for payment in | | | | |
| | March for products. | | | |
| | Accounting for financial results. | 90 | 99 | 1,031,975 |
|62. | | | | |
| | Calculation of accounting. | | | |
| | Identified and listed | | | | |
| | the result of the implementation | | | | |
| | products. | | | | |
|63. | Extract from the current account | 68 | 51 | 100,000 | |
| | and payment order №16 from | | | | |
| | March 15th. Accrued and | | | |
| | listed advance | | | |
| | Income tax payments for | | | |
| | March. | | | |
|64. | Calculation of accounting. |91 |68 |80 000 |
| | Accrued taxes: | | | | |
| | Property tax | | | | |
|65. | Calculation of accounting. Accrued|99 |68 |218 740 |
| | Income tax subject to | | | | |
| | contribution to the budget. | | | |
|66. | Calculation of VAT | 68 | 19 | 98 760 |
| | cost. | Subject to | | | |
| | Reimbursement from the VAT budget | | | | |
| | by paid suppliers and | | | | |
| | material contractors | | | |
| | Resources, services | | | | |
| | production-stvenno | | | | |
| | character, basic th | | | | |
| | means. | | | |
| | |99 |91 |274 180 |
|67. | Written off other expenses | | | | |
Annex 1
Calculation of the percentage of deviations of the actual cost from the accounting cost of materials
| Indicators | Estimated | TZR | Actual |
| | i | |Cost |
| |cost| | b |
| | b | | |
| Materials: | | | |
|1. 10-1 (upholstery | | | |
| cloth) | | | |
|-balance at the beginning | 18000 | 54000 | 234000 |
| month | | | |
|-received for the month | 180,000 | 36,000 | 216,000 |
| Total | 360,000 | 90,000 | 4,500,000 |
| Percentage of deviations | 90000/360000=25% | |
|2. 10-2 (coarse calico) | | | |
|-balance at the beginning |8400 |4600 |13000 |
| month | | | |
|-received for the month | 16800 | 3200 | 20000 |
| Total | 25200 | 7800 | 33000 |
| Percentage of deviations | 7800/25200=31% | |
|3. 10-4 (materials | | | |
| Miscellaneous) | | | | |
|-balance at the beginning |10000 |2000 |12000 |
| month | | | |
|-received per month |6000 |- |6000 |
| Total | 16000 | 2000 | 18000 |
| Percentage of deviations | 2000/16000=12.5% | |
| Fuel: | | | |
|4. 10-3(gasoline) | | | |
|-balance at the beginning | 120000 | 36000 | 156000 |
| month | | | |
|-received last month |- |- |- |
| Total | 120,000 | 36,000 | 156,000 |
| Percentage of deviations | 36000/120000=30% | |
Annex 2
Statement of write-off of deviations of the actual cost from the accounting cost of materials
| Name | D | From credit account 10 (expense) | |
| use | account | |
| Materials | | |
| | | Accounting | Deviations | Actual |
| | | cost | | th |
| | | | | seb-t |
| | | |% |amount | |
| Sofa bed | | | | | |
| Sewing area | 20-| 200,000 | 25% | 50,000 | 250,000 |
| |1 | | | | |
| | |18000 |31% |5 580 |23 580 |
|Assembly area |20-|2000 |12.5% |250 |2 250 |
| |1 | | | | |
|Total | |220000| |55 830 |275 830 |
|Armchair | | | | | |
| Sewing area | 20-| 40,000 | 25% | 10,000 | 50,000 |
| |2 | | | | |
| | |3000 |31% |930 |3930 |
| Assembly area | 20-| 800 | 12.5% | 100 | 900 |
| |2 | | | | |
|Total | |43800| |11000 |54830 |
| Transport shop | 23 | 80000 | 30% | 24000 | 104000 |
| General production | 25 | 280 | 12.5% | 35 | 315 |
| expenses | | | | | |
| | |6000 |12,5% |750 |6750 |
|Total | |6280| |785 |7065 |
| Correction of marriage | 28 | 6000 | 25% | 1500 | 7500 |
Appendix 3
Statement of distribution of salaries and deductions for social needs
(ESN=35.6%)
| In debit | Accrued | Deducted for social needs |
| accounts | about | |
| | salaries | |
| | s | |
| | | on the social. | in pensions. | | on honey. | |Total |
| | | fear. | Fund. | | fear | |
|20-1 sofas |360,000 |14,400 |100,800 |12,960 |128,160 |
| 20-2 chairs | 180,000 | 7,200 | 50,400 | 6,480 | 64,080 |
|Total: |- | | | | |
|28 |4 000 |160 |1 120 |144 |1 424 |
|25 |176 000 |7 040 |49 280 |6 336 |62 656 |
|23 |140 000 |5 600 |39 200 |5 040 |49 840 |
|26 |68 000 |2 720 |19 040 |2 448 |24 208 |
|Total: |- | | | | |
|Total: |928,000 | | | |330 368 |
Appendix 4
Calculation of the distribution of costs of ancillary production
| | | |
| Consumers | Volume of services (thousand tkm) | Actual costs |
| | |(rub) |
| Main shop | 15 | 326 134 | |
| Factory management | 5 | 108 711 |
| Total: | 20 | 434,845 |
|K = 21.74225 | | |
Appendix 5
| Type |Basic wages|General production |
| products | production workers | costs |
|Sofas |360000 |378 248 |
|Armchairs |180000 |189 124 |
| Marriage | 4000 | 4 203 |
| Total: | 544,000 | 571,575 |
|K = 1.05068 | | |
Appendix 6
Calculation of the distribution of overhead costs (rub)
| | Basic salary | General economic | |
| Account | production fee | costs |
| | workers | |
|20-1 |360000 |259 016 |
|20-2 |180000 |129 508,36 |
| 46 | X | X |
| Total: | 540,000 | 388,524.36 |
|K = 0.71948 | | |
Annex 7
Calculation of the production cost of sofa beds
Issue 1000 (pcs.)
Production cost of the product 1,463.381 (rub)
| Cost items | Nezav | Costs for | Nezav pr-in | Actual |
| | pr-in | months | at the end | pr-vennaya |
| | beginning of the month | (turnover | month. | Cost |
| | |D20-1) | | b release | |
|1. Materials |60,000 |255,830 |27,000 |308,830 |
|2. Basic salary | | | | |
| production | | | | | |
| workers | 30,000 | 360,000 | 30,000 | 360,000 |
| 3. Deductions for social | | | | | |
| needs | 11 550 | 128 160 | 11 550 | 128 160 |
| 4. General production | | | | | |
| expenses | 36,450 | 378,248 | 27,450 | 387,248 |
| 5. General economic | | | | | |
| expenses | 12,000 | 259,016 | 9,000 | 262,016 |
|6.Other |--- |17 127 |--- |17 127 |
| Production | | | | |
| prime cost | 150,000 | 1,418,381 | 105,000 | 1,463,381 |
Appendix 8
Calculation of the production cost of chairs
Issue 3000(pcs.)
Production cost of the product 210.84 (rub)
| Cost items | Incomplete | Costs for | Unfinished production | Actual |
| | proizvodst | months | at the end | pr-vennaya |
| | in | (turnover | month. | Cost |
| | Home | D20-2) | | b release | |
| | months | | | |
|1. Materials |20,000 |54,830 |9,000 |65,830 |
|2. Basic salary | | | | |
| production | 10,000 | 180,000 | 10,000 | 180,000 |
| workers | | | | |
| 3. Deductions for social | 3,850 | 64,080 | 3,850 | 64,080 |
| Needs | | | | |
| 4. General production | 12 150 | 189 124 | 9 150 | 192 124 |
| expenses | | | | |
| 5. General economic | 4,000 | 129,508.36 | 3,000 | 130,508.36 |
| expenses | --- | |--- |--- |
|6.Other | |--- | | |
| Production | 50 000 | | |35,000 |632,542.36 |
| cost | |617,542.36| | |
Annex 9
Calculation of the actual production cost of shipped products
| Indicators | Cost of products | Actual |
| | at selling prices | prime cost |
| 1. The rest of the finished product | | |
| beginning of the month | 1 900 000 | 1 000 000 |
| 2.Received the warehouse ready | | | |
| Products per month | 3,600,000 | 2,095,923.36 |
|3.Total: |5,500,000 |3,095,923.36 |
| 4.Percent deviation | | | |
| Actual cost of | K=1,77652 | | |
| cost of products | | |
| Selling prices | 3 920 000 | 2 206 561 |
| 5. Shipped finished products | | |
| per month | | |
Turnover sheet for synthetic accounts
| № | Balances at the beginning | Balances for the month | Balances at the end of the month |
|account-|month | | |
| that | | | |
| | Debit | Credit | Debit | Credit | Debit | Credit |
|01 |262160000 | |1422000 |568000 |262955840 | |
|02 | | |126000 |781765 | |655765 |
|04 |56000 | | | |56000 | |
|05 | | | |2000 | |2000 |
|08 | | |1100800 |1070000 |30800 | |
|10 |415000 | |242400 |449225 |208175 | |
|19 |320 000 | |98760 |98760 |320000 | |
|20 |200 000 | |2582403,36 |2095923,36 |686480 | |
|23 | | |434845 |434845 | | |
|25 | | |571575 |571575 | | |
|26 | | |388524,36 |388524,36 | | |
|28 | | |17127 |17127 | | |
|43 |1000000 | |2095923,36 |2206561 |889362,36 | |
|44 | | |28000 |28000 | | |
|50 |4000 | |800980 |800800 |4180 | |
|51 |1994000 | |4747200 |2236340 |4504860 | |
|60 | |1920000 |264960 |716160 | |2371200 |
|62 |600000 | |3920000 |4520000 | | |
|66 | |2000000 |40000 | | |1960000 |
|68 | |186000 |384760 |1108389,36 | |909629,36 |
|69 | |304000 |316000 |339648 | |327648 |
|70 | |800000 |902600 |1340000 | |1237400 |
|71 |10000 | |800 |10800 | | |
|76 | |328000 |136800 |968800 | |1160000 |
|80 | |157700000 | | | |157700000 |
|82 | |350000 | | | |350000 |
|83 | |100000000 | | | |100000000 |
|84 | |3021000 |760000 | | |2261000 |
|90 | | |3920000 |3920000 | | |
|91 | | |280580 |280580 | | |
|96 | |150000 | |50000 | |200000 |
|97 | | |24000 |9600 |14400 | |
|99 | | |496520 |1031975 | |535455 |
|Total-|266759000 |266759000 |26045398.08 |26045398.08|269670097.4 |269670097.4|
| Go: | | | | | | |
-----------------------
Completed by: student gr. FM-907
Kukushkina Evgenia
Checked by: Yulia Grigorievna Dyachkova
Distribution of the unified social tax
The amount of payments of the taxable base
Calculation of tax from S paid to employees
Calculation of business tax
Tutoring
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