The acquisition of material assets by the accountable person is reflected. Accounting for settlements with accountable persons - transactions
Accountable persons - who are they? How are mutual settlements with accountable persons accounted for, how to issue money on account, how to document it and what transactions should be reflected in accounting? You will find the answers to these questions in the article below.
Who are accountable persons?
These are the employees of the enterprise who were issued cash for the production of expenses related to the activities of the enterprise. That is, money cannot be issued for personal purposes, it must be spent only on the needs of the organization (economic needs, business trip etc.). The issuance of money to accountable persons must be correctly executed: documented and with the help of postings.
Accounting for settlements with accountable persons
To account for money issued for the report, account 71 is used, which is called "Settlements with accountable persons". Analytical accounting on account 71 can be kept for each individual accountable person.
Account 71 is an active-passive account, which means that it simultaneously fulfills the rules that are in effect for active accounts and for passive ones. What are these rules - read
Money under the report can be issued only to employees of the enterprise, and a list of these employees must be recorded in the order. The order on accountable persons is approved by the head. In the future, it will be possible to issue money only to persons specified in this order.
Documenting the issuance of money
The money is issued to the accountable person on the basis of his application, which indicates the required amount and the period for which it should be issued. The head of the organization endorses this application, the employee with the application goes to the organization's cashier to receive money.
Issuance of money, reporting is carried out on the basis of the expense cash order... If this accountable person does not have a debt on the previous amounts issued, and he is included in the order on accountable persons, then the required cash amount is issued from the cash desk.
In accounting, the issuance of money for the report is made out using posting D71 K50.
Any amount can be issued, in Russian legislation there are no restrictions. But you need to remember that the transfer of accountable money from one person to another is prohibited.
In addition to the fact that the employee can receive funds in cash from the cash desk, he can also receive them to his bank account. This is especially convenient if the employee is on a business trip. If money is issued by non-cash means, then the transaction D71 K51 is reflected.
An employee who received an accountable amount must subsequently report on the funds spent: what was spent on and in what amount. In addition, he must provide documents confirming the costs incurred.
Within three days after the end of the period specified in the employee's application, accountable person must submit an advance report drawn up in the AO-1 form. The advance report reflects for what purposes the funds received were spent, what is the amount spent by the accountable person. When submitting an advance report to the accounting department, the employee must also attach supporting documents.
If the accountable person did not spend the amount received in full, and he still has money, then they must be returned to the cash desk of the enterprise, while the transaction D50 K71 is drawn up and a document is filled in - an incoming cash order.
If the employee's expenses exceeded the amount received, then the overrun should be issued to the employee from the cash desk on the basis of an expense cash order, while posting D71 K50 is reflected.
Having received an advance report from the accountable person indicating the purposes for which the advance was spent, the accountant must make the necessary entries in order to write off the debt owed to him on debit account 71 from the accountable person.
Depending on the type of costs, credit account 71 corresponds to the debit of the corresponding accounts.
If the advance was spent on the purchase material values, then wiring D10 K71 or D15 K71 is performed.
If the reporting amount was spent on a business trip, then the transaction D20 (23) K71 for manufacturing enterprises, or D44 K71 - for trade.
If the advance was spent on the purchase of fixed assets, then the entry is D08 K71.
If the advance was spent on the purchase of goods, then the transaction is D41 K71.
If in set time the employee did not provide an advance report and did not return the money, then they are debited from the credit account 71 to the debit account 94 "Shortages and losses from damage to valuables" (entry D94 K71).
If the entire amount can be deducted from the reporting person's salary, then D70 K94 is posted. If not, then the debt is written off to the debit account 73 "Payments to personnel for other operations", then you can deduct the amount from the employee's salary in installments every month (postings D70 K73).
Account 71 transactions:
Debit | Credit | the name of the operation |
71 | 50 (51) | Money was given to the employee for accountability |
10, 15 | 71 | Material assets acquired with accountable money are taken into account |
41 | 71 | Accepted for accounting goods purchased with accountable money |
20, 23 (44) | 71 | Decommissioned travel expenses on the cost of production (in sales costs) |
50 | 71 | The accountable person has returned the unspent amount to the cashier of the enterprise |
94 | 71 | The amount of the advance that was not returned by the accountable person was written off |
73 | 94 | The amount of the employee's debt to the organization for the outstanding balance of the reporting amount is reflected |
70 | 73 | Unpaid balance of the accountable amount withheld from the employee's salary |
Requirements for registration cash transactions, including for the issuance of accountable amounts, are established by the instruction of the Central Bank of the Russian Federation of 11.03.2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U). But money can be reported not only from the cash desk.
Accountants are persons who have received funds from an enterprise or individual entrepreneur for certain economic (targeted) needs and are obliged to report on the spending of such funds (or return their balance, if not all funds are spent) within the prescribed period.
Accountable can be:
- persons working at the enterprise or for individual entrepreneurs on a permanent basis;
- part-time workers;
- persons with whom contracts of a civil nature have been concluded (clause 5 of instruction No. 3210-U).
Funds of the enterprise are given into account:
- in cash:
- from the cash desk of the enterprise;
- in non-cash form:
- to the corporate card of the enterprise, access to which the accountable person has received.
Accounting for reporting transactions has a wide range of possible postings. The most frequently used transactions in settlements with accountable persons are presented in the table:
Operation description |
Source documents |
||
Issuance of money under the report from the cash desk of the enterprise |
Account cash warrant |
||
20, 23, 25, 26, 44 |
Write-off of expenses to the expenses of the company according to the presented advance report |
Advance report, receipts, invoices, acts of acceptance and delivery of services or works, other documents confirming the costs incurred |
|
10, 15, 41, 07, 08, 11 |
Capitalized values based on the advance report |
Sales receipts, cash receipts, invoices, other documents confirming the material expenses of the reporting person |
|
Funds aimed at eliminating manufacturing defects or warranty (post-warranty) service |
Agreement about warranty service, warranty card, certificate of completion, receipt, other documents |
||
Payment tax payments through the accountable person |
Checks, payment receipts, bank payment documents |
||
Reflection of other expenses of the enterprise paid by the reporting person |
Primary documents confirming expenses |
||
Return of funds unused by the accountant to the cashier of the enterprise |
Receipt cash order, advance report with the calculation of the amount of the balance to be returned to the cashier |
How to correctly draw up an incoming or outgoing cash order, you can learn from the articles:
- "How is the incoming cash order (PKO) filled in?" ;
- "How is the cash outflow order (RKO) filled in?" ...
Examples with transactions for settlements with reporting persons
Example 1. Receiving money on account of the purchase of goods and materials:
date |
Accounts |
Amount, rub. |
Operation description |
Source documents |
|
21.09.2019 |
Cash issued against Ivanov I.I. for the purchase of automotive oil |
Statement of Ivanov I.I., RKO No. 253 dated 09.21.2019 |
|||
22.09.2019 |
Automotive oil "MOBIL" was received at the warehouse from Ivanov I.I. |
Advance statement, sales receipt, cashier's check for 1,500 rubles. |
Example 2
Accountable transactionsdirected business trip.
date |
Accounts |
Amount, rub. |
Operation description |
Source documents |
|
12.09.2019 |
Cash was given out against Ivanov I.I., who was sent on a business trip |
Order on sending on a business trip, RKO No. 243 dated 09/12/2019 |
|||
15.09.2019 |
Reflected expenses for the business trip of Ivanov I.I. (sales manager) in the commercial expenses of the enterprise |
Advance report (check from the hotel for 1,500 rubles, daily allowance for 1,000 rubles), order to establish the amount of daily expenses |
|||
15.09.2019 |
Return of unused accountable funds to the cashier by Ivanov I.I. |
PKO No. 214 dated 09/15/2019 |
See also:
- "What if the accountable person spent their money?" ;
- "The accountable person has lost the cashier's check - what to do."
Outcomes
V this article the most common transactions for accounting for settlements with accountable persons are given. The main regulatory document, which regulates the rules for issuing and returning accountable funds through the cashier, is the instruction of the Central Bank of the Russian Federation No. 3210-U. In case of other options for issuing funds to accountable persons, it is necessary to be guided by the provisions of the Law "On Accounting" dated 06.12.2011 No. 402-FZ, Russian accounting standards, internal administrative documents of the enterprise.
Account 71 "Settlements with Accountable Persons" is intended to summarize information on settlements with employees for the amounts issued to them under the report for administrative and business and other expenses.
Account 71 "Settlements with accountable persons" is debited in correspondence with cash accounts to the amounts issued for the report. On the amounts spent by the accountable persons, account 71 "Settlements with accountable persons" is credited in correspondence with accounts on which costs and acquired values are recorded, or other accounts, depending on the nature of the costs incurred.
The accountable amounts that were not returned by the employees in due time are reflected in the credit of account 71 “Settlements with accountable persons” and the debit of account 94 “Shortages and losses from damage to valuables”. In the future, these amounts are debited from account 94 "Shortages and losses from damage to valuables" to the debit of account 70 "Payments with personnel for wages" (if they can be deducted from the employee's wages) or 73 "Payments with personnel for other operations" ( when they cannot be deducted from the employee's pay).
Analytical accounting for account 71 "Settlements with accountable persons" is carried out for each amount issued for the report.
Postings and procedure for conducting settlements in accountable persons
The procedure for conducting cash transactions and the calculation of accountable amounts regulates letter from the Central Bank of October 4, 1993. No. 18 ON THE APPROVAL OF THE "ORDER OF CASH OPERATIONS IN THE RUSSIAN FEDERATION"
Here we will cover the main accounting records for settlements with accountable persons.
Employees receive cash from the cashier:
1.for travel expenses
2. for the purchase of materials, goods
3.to pay the supplier for services
4. for notary, postage
5.for the purchase of fixed assets
6. for entertainment expenses, etc.
D50 K71- we issue money from the cash register, print out the cash voucher, sign it with an employee and file it at the cash desk.
Re-issuance of cash against the report is made only on condition of full repayment of the previous amount.
After the employee has provided documents confirming the expenses, it is necessary to draw up an advance report. Depending on what the money was received for, the following postings are made in the system:
D41 K71- if an employee bought goods
D10 K71"Settlements with accountable persons" - if the employee bought materials, fuels and lubricants
D26 (44) K71- representation expenses
D26 (44) K71- travel expenses
D60 K71- if the employee took money to pay the supplier or contractor (do not forget to wiring later D20 K60- write off to the cost price)
D26 K71- if the money was received by notary, postage, business expenses
Then the employee pays the remainder of the unused funds to the cashier or receives an overrun (if he spent more
than he took).
D50 K71 - the balance has been deposited into the cashier
D71 K50 - an overrun was received (if the employee spent more or did not take an advance at all)
D70 K71- if the employee has not reported for the funds issued, you can withhold money from wages(based on a written application from the employee, in addition, the amount of deductions should not exceed 20% of salary)
D73 K71- if the employee did not report for the amount issued and the organization will withhold this amount from salary in several stages (if it cannot be immediately withheld from salary - for example, if the amount owed exceeds 20% of the salary, which the organization can withhold)
D94 K71- we write off the debt at the reporting amount for shortages and losses
D91 K94- if the organization has decided not to reimburse or it is impossible to reimburse.
The employee did not report for accountable amounts... Is it legal to deduct from wages?
In Art. 137 of the Labor Code of the Russian Federation states that the employer has the right to withhold an accountable amount from the employee's salary, but it is necessary to obtain his written consent (Letter dated 09.08.2007 N 3044-6-0). The decision to withhold the specified amount from the employee's salary is taken by the head of the organization no later than one month from the date of the end of the period established for the return of the advance. True, provided that the employee himself does not dispute the grounds and amounts of retention. Deductions from wages are made in accordance with the order or order of the head of the organization. Overall size all deductions for each payment of wages should not exceed 20% (Article 138 of the Labor Code of the Russian Federation). Let's say the employer decided not to withhold the debt on the issued accountable funds from the employee. Then the amount not returned on time is recognized as the employee's income, from which personal income tax must be paid.
Account 71 "Settlements with accountable persons" corresponds with accounts:
By debit
50 Cashier (D71 K50)
51 Settlement accounts (D71 K51)
52 Currency accounts (D71 K52)
55 Special bank accounts (D71 K55)
76 Calculations from by different debtors and creditors (D71 K76)
79 On-farm settlements (D71 K79)
91 Other income and expenses (D71 K91)
On a loan
07 Equipment for installation (D07 K71)
08 Investments in non-current assets (D08 K71)
10 Materials (D10 K71)
11 Animals for growing and fattening (D11 K71)
15 Procurement and acquisition of material assets (D15 K71)
20 Main production (D20 K71)
23 Auxiliary production facilities (D23 K71)
25 General production costs (D25 K71)
26 General running costs(D26 K71)
28 Manufacturing defects (D28 K71)
29 Service industries and farms (D29 K71)
41 Products (D41 K71)
44 Expenses to sell (D44 K71)
45 Goods shipped (D45 K71)
50 Cashier (D50 K71)
51 Settlement accounts (D51 K71)
52 Currency accounts (D52 K71)
55 Special bank accounts (D55 K71)
70 Payments to personnel for wages (D70 K71)
73 Payments to personnel for other operations (D73 K71)
76 Settlements with different debtors and creditors (D76 K71)
79 On-farm settlements (D79 K71)
91 Other income and expenses (D91 K71)
94 Shortages and losses from damage to valuables (D94 K71)
97 Deferred expenses (D97 K71)
99 Profit and loss (D99 K71)
Accounting chart of accounts
Section I. Non-current assets: · · · · · · ·
Section II. Productive reserves
: · · · · ·
Section III. Production costs: · · · · · ·
Section IV. Finished products and goods: · · · · ·
Accounting for settlements with accountable persons is kept on account 71 “Settlements with accountable persons” (A-P). Analytical accounting for the account is maintained for each accountable person. After issue money to the employee, the accountant will make the entry:
Debit 71 - money issued on account
Credit 50 (51)
Write-off of the spent reporting amounts is made on the basis of the approved advance report and is reflected in the credit of account 71.
WRITING OF HOUSEHOLD EXPENSES
Consumption type | Wiring |
- property acquired | D 10 (08, 41) - capitalized materials (fixed assets, K 71 goods) purchased by the reporting person When buying valuables in retail, the employee must submit to the accounting department sales receipt or invoice and check toncash register machine (KKM). |
- costs associated with the needs of the main, auxiliary or service industries | D 20 (23, 29) - expenses of the reporting person were written off to expenses K 71 main (auxiliary, serving) production |
- expenses related to management activities | D 25 (26) - paid by the accountable persons general production K 71 (general) expenses. |
- costs associated with the sale finished products or goods | D 44 - accounted for in the expenses for the sale of the expenses of the accountable persons |
- expenses for non-production activities (for example, expenses for the implementation of sports events, recreation, entertainment, etc.): | D 91 - included in other expenses expenses of the reporting |
WRITING OF TRAVEL EXPENSES
The purpose of the trip | Wiring |
- purchase, delivery of fixed assets (equipment, cars, etc.) | D 08 - the costs of a business trip related to the purchase have been written off, K 71 delivery of fixed assets |
- purchase, delivery of materials | D 10 - written off the costs of a business trip associated with the purchase, K 71 delivery of materials |
- purchase, delivery of goods | D 41 - expenses on a business trip related to the purchase have been written off, To 71 delivery of goods |
- conclusion of contracts for the sale of products, study of sales markets in other regions, participation in exhibitions | D 44 - written off the costs of a business trip related to sales |
- participation in training seminars, meetings of shareholders, other goals related to production activities | D 26 - written off the costs of a business trip necessary for To 71 management needs of the organization |
- warranty repairs of previously sold products (if a reserve for warranty repairs has been created) | D 96 - expenses for a business trip related to the return have been written off, K 71 transportation of defective products |
- business trip of a non-production nature (for example, checking the summer camp on the balance sheet of the enterprise) | D 29 (91) - written off the costs of a business trip, not directly To 71 associated with production activities |
- elimination of the consequences of emergency situations | D 91 - expenses for a business trip related to K 71 by eliminating the consequences of an emergency |
If the employee has unspent balance of advance, then within 3 days allotted for the preparation of the advance report, it must be returned to the cashier on an incoming cash order. In accounting, such an operation is drawn up by posting:
D 50 - the balance of the advance from the reporting person was returned to the cashier
If an employee reasonably spent money in an amount greater than the advance given, then cost overrun is reimbursed to him from the organization's cash desk on the basis of an approved advance report. This operation is documented by posting:
D 71 - the employee was reimbursed for expenses exceeding the amount of the advance payment
If the employee did not return the accountable amount within the specified period, then within a month(term limitation period) by order of the head of the enterprise, it must be withheld from the employee's wages. This operation is documented by postings:
D 94 - the reporting amount not returned in time is reflected
D 70 - unpaid accountable amount withheld from the employee's wages
Until the amount not handed over on time is credited to the employee, it is regarded as a loan granted to him. In that case, must be calculated material benefit from using borrowed money... If the debt is written off at the expense of the organization, then this amount must be included in the total income of the employee and withhold personal income tax from it.
Accounting for settlements with personnel for other operations.
kept on account 73 “Settlements with personnel for other operations fm” (A - P). Subaccounts can be opened for the account: 73-1 “Settlements on loans granted”;
73-2 “Calculations for compensation for material damage”;
73-3 “Settlements for goods provided on credit”;
73-4 "Calculations for insurance", etc.
Return back to Accountable personsAccount 71 "Settlements with accountable persons" contains information about settlements with employees on accountable amounts issued from the organization's cash desk. Cash can be reported to the employee for economic needs and business trips. When issuing money for accountability, in the organization, by order of the head, a list of persons entitled to receive accountable amounts must be approved. For each used accountable amount, the employee draws up an advance report. Funds can be reported to an employee only if he has reported for the previous advance payment (submitted an advance report). Most often, an agreement on full financial responsibility is concluded with the accountable persons. An exception is made for those employees who use the funds issued for reporting to carry out their direct job duties.
Postings on account 71 - settlements with reporting persons
The subaccount of account 10 is determined by the type of materials received Cost of materials excluding VAT Consignment note (form No. TORG-12) Receipt order (TMF No. M-4) 19.3 60.01 The amount of VAT related to the received materials is reflected VAT amount Consignment note (form No. TORG-12) Invoice 68.2 19.3 The VAT amount shall be refunded from the budget. The posting is done if there is a vendor invoice VAT amount Invoice Purchase book Sales invoice (form No. TORG-12) 60.01 51 The fact of repayment is reflected accounts payable to the supplier for the materials received earlier Purchase value of goods Bank statement Payment order Postings on accounting for the delivery of prepayment materials 60.02 51 The prepayment to the supplier for materials is reflected The amount of prepayment Bank statement Payment order 10 60.01 The receipt of materials from the supplier to the warehouse of the organization is reflected.
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If the organization needs to issue cash to its employees for expenses related to the activities of the organization, then you need to use the account of settlements with accountable persons - 71. How is the accounting of relations with accountable persons kept, what transactions are carried out, what documents are drawn up? We'll talk about this in the article below. The issuance of money for the report to employees is accompanied by the execution of a number of postings and the execution of an advance report document.
The procedure for filling out an advance report with the ability to download the form and a sample of this document will be given in the next article. In the Chart of Accounts, for the purpose of reflecting mutual settlements with persons to whom funds are issued against a report, account 71 "Settlements with accountable persons" is provided.
Accounting for settlements with accountable persons (account 71)
Accounting postings for travel expenses Account 71 in accounting Account 71 is active-passive, so the account balance can be both debit and credit.
- Dt account 71 reflects the amount of funds received by the employee;
- On CT account 71, the expenditure of funds is reflected.
Analytical accounting for the account "Settlements with accountable persons" is carried out for each accountable person separately. The procedure for issuing a sub-account Under an advance report, it is allowed to issue money only to employees of the enterprise. Accountable amounts are issued in cash from the cash desk or transferred by bank transfer to a bank card.
The main rule when issuing money is for the employee to account for the previously reported amount received.
What wiring reflects the acquisition of material assets under the report
Account 71 "Settlements with accountable persons" contains information about settlements with employees on accountable amounts issued from the organization's cash desk. Cash can be reported to the employee for economic needs and business trips. When issuing money for accountability, in the organization, by order of the head, a list of persons entitled to receive accountable amounts must be approved.
For each used accountable amount, the employee draws up an advance report. Funds can be reported to the employee only if he reported for the previous advance issued (submitted the advance report). Most often, an agreement on full financial responsibility is concluded with the accountable persons. An exception is made for those employees who use the funds issued for reporting to carry out their direct job duties.
Account 71 is passive.
Accounting for goods receipt. accounting entries
Дт Кт Description Document 20 71 Reflection of accountable amounts as part of expenses of the main production Advance report, supporting documents 23 71 Reflection of accountable amounts as part of expenses of ancillary production Advance report, supporting documents 28 71 Reflection of accountable amounts as part of expenses for correction of marriage Advance report, supporting documents 29 71 Reflection of reporting amounts in the structure of expenses of service production Advance report, supporting documents At enterprises retail sales expenses may be incurred through the reporting person: Дт Кт Description Document 44 71 Reflection of sales expenses incurred through the reporting person Advance report Goods and materials purchased by the reporting person are reflected in the accounting by the following records: Example of accounting entries on account 71 For an employee of LLC Consul »Petrenko S.P.
Account 71 in accounting: characteristics and transactions with examples
Below are the accounting entries, reflecting the accounting for the receipt of materials from suppliers under an exchange agreement with the usual procedure for transferring ownership of materials, in accordance with Article 223 "The moment the acquirer's right of ownership arises under an agreement" of the Civil Code of the Russian Federation and Article 224 "Transfer of a thing" of the Civil Code of the Russian Federation. Account Dt Account CT Transaction description Transaction amount Base document 10 60.01 Reflects the receipt of materials from the supplier under the exchange agreement. The subaccount of account 10 is determined by the type of materials received Market price materials without VAT Invoice (TMF No. M-15) Receipt order (TMF No. M-4) 19.3 60.01 The amount of VAT related to the received materials is reflected VAT amount Invoice (TMF No. M-15) Invoice 68.2 19.3 The amount of VAT to be refunded from budget.
Purchased materials by the reporting person posting
Attention
The employee must return the unspent funds to the cashier, while D50 K71 is posted in accounting, this operation is carried out on the basis of an incoming cash order (a sample of which can be downloaded in this article). If the money was issued for a business trip The amount spent on travel expenses is included in the cost of production, the formation of which is described in detail in this article. In this case, sc. 71 corresponds with accounts 20 "Main production", 26 "General business expenses", 44 "Sales expenses" (entries D20 (26, 44) K71).
The amount issued for travel expenses must be confirmed by a report no later than 3 days after the end of the business trip. If money is issued for the purchase of goods and materials. If the accountable amounts are issued to cover the costs associated with the acquisition of material assets, then account.
Vendor Goods Receipt Posting
In the course of its activities, the organization can issue to its employees sums of money to account for the costs associated with the activities of the organization. Employees who have received funds for reporting are called accountable persons. How is the accounting of settlements with accountable persons, which accounting entries are reflected in account 71? To account for the reporting amounts, an active-passive account 71 is used.
The features of active-passive accounts are discussed in detail in this article. Each organization must draw up an order on accountable persons, in which it is necessary to provide a surname list of employees who can be given money for accountability. Receiving funds for accountability from the organization's cash desk, an employee can spend them only for the needs of this organization: for travel expenses, for household needs, etc.
Account 71. accounting of settlements with accountable persons
Important
In fact, S.P. Petrenko spent 2840 rubles, VAT 433 rubles, which was confirmed advance report and a sales receipt. Overrun in the amount of 340 rubles. Petrenko was enrolled in bank card... The following entries were made in the accounting records of Consul LLC: Дт Кт Description Amount Document 71 51 To the bank account of S.P. Petrenko.
funds for economic needs were credited 2500 rubles. Payment order 10 71 Paper purchased by Petrenko was received (2840 rubles - 433 rubles) 2407 rubles. Advance report, sales receipt 19 71 Reflected VAT amount 433 rubles. Advance report, sales receipt 91.02.1 19 VAT is included in expenses 433 rubles.
Advance report, sales receipt 71 51 To the bank account of S.P. Petrenko. the amount of cost overruns is credited 340 rubles.
Received materials from the reporting person posting
According to clause 9 of PBU 5/01 "Accounting for inventories" " actual cost inventories received by the organization under a gift agreement or free of charge ... is determined based on their current market value as of the date of acceptance to accounting". Based on the above provisions, the gratuitous receipt of materials can be reflected in the accounting below with the following entries. Account Дт Account Кт Description of the transaction Amount of the transaction Base document 10 91.1 We reflect the free receipt of materials.
The subaccount of account 10 is determined by the type of materials received Market value of materials as of the date of acceptance for accounting Receipt order (TMF No. M-4) Acceptance certificate for the transfer of materials Accounting for receipts of materials made on our own According to the guidelines, materials are accepted for accounting at their actual cost.
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