Accounting policy for a small business sample. USN: Accounting policy of the organization on a simplified basis
accounting tax income capital
The accounting policy of an enterprise is a document that must be in every enterprise. There is a special Regulation on accounting "Accounting policy of the organization" (PBU 1/2008), approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n. It is in it that the concept of accounting policy is given, and it is also determined what information should be contained in the accounting policy.
As stated in PBU 1/2008, the accounting policy of an organization is a set of accounting methods, namely primary observation, cost measurement, current grouping and the final generalization of the facts of economic activity.
Why should each organization be obliged to independently develop accounting policies? The fact is that the legislation allows you to apply different methods of accounting in relation to the same objects.
For example, legislation establishes various methods for calculating depreciation of fixed assets and intangible assets. Therefore, the organization must independently choose the most convenient method for calculating depreciation and write down its decision in a special document - the organization's accounting policy.
The accounting policy of the organization is formed by the chief accountant (accountant) of the organization, and the head of the organization is approved by an appropriate order.
The accounting policy must necessarily contain:
- - a working chart of accounts of accounting, which includes synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;
- - forms of primary accounting documents used to formalize the facts of economic activity, for which standard forms of primary accounting documents are not provided (for example, an accounting statement);
- - the procedure for conducting an inventory (terms, reasons);
- - methods for assessing assets and liabilities;
- - workflow rules (workflow is drawn up in a separate document, the order on accounting policy provides a link to the approved workflow) and the technology for processing accounting information;
- - the order of control over business operations (who endorses primary documents, responsible executors, etc.).
In addition to the accounting policy for accounting purposes, which is referred to in PBU 1/2008, it is important for an enterprise to form an accounting policy for tax purposes. Currently, the requirement for the mandatory presence of such a document contains Ch. 25 "Tax on the profit of organizations" of the Tax Code of the Russian Federation.
One of the important aspects of accounting policy is the choice of the method of recognition of income (expenses). Currently, there are two ways to reflect revenue in accounting - "by payment" (cash method) and "by shipment" (accrual method).
The use of the cash method of recognizing income and expenses in accounting is possible only by those organizations (except for banks) for which, on average, for the previous four quarters, the amount of proceeds from the sale of goods (works, services) excluding value added tax did not exceed one million rubles per every quarter.
In accounting policy for tax purposes, the method of recognition of income and expenses is determined by the taxpayer independently, taking into account the requirements of Art. Art. 271 - 273 of the Tax Code of the Russian Federation.
Note that the accounting policy of the enterprise reflects not only the method of recognizing income and expenses for accounting, but without fail and the moment of determining the proceeds for tax purposes. Thus, enterprises today, as a rule, form two accounting policies - one for accounting purposes, and the other for tax accounting purposes. An organization has the right to adopt one accounting policy (for example, for accounting) on \u200b\u200ban accrual basis and another on a cash basis. However, such discrepancies in accounting policies significantly complicate accounting at the enterprise as a whole, practically forcing two parallel accounting records - one for taxation, the other for accounting.
In addition, it is necessary to understand that the accounting policy for accounting reflects the methods of reflection in the accounting of certain transactions, and subsequently accounting (balance sheet) profit is formed according to the accounting data. As for the accounting policy for tax accounting, in accordance with it, the company reflects income and expenses to form the basis for taxation of profits, as well as VAT. Note that the "tax" profit may not coincide at all with the "accounting" profit. Today, this significantly complicates the work of an accountant, since he is obliged to maintain both accounting and tax accounting. How to figure out which profit is "accounting" and which is "tax" and what is their significant difference? First of all, it must be remembered that accounting is regulated by the Ministry of Finance of the Russian Federation, and tax accounting is primarily based on the requirements set out in Ch. 25 of the Tax Code of the Russian Federation.
It should also be remembered that taxes such as income tax and VAT are calculated based on data generated by tax accounting policies, and, for example, property tax - based on accounting data. In this regard, it is also worth noting that the tax accounting policy may not be the same with respect to income tax and value added tax, that is, for example, corporate income tax may be determined by the "cash method", while VAT from 2006 .determined solely "upon shipment".
The company cannot change its accounting policy in the middle of the calendar (financial) year. As additional accounting objects arise (for example, in the third quarter, the company began to engage in a new type of activity), additional items and sections may be introduced into the accounting policy. Changes in accounting policies are allowed when the legislation changes, when the organization develops other methods and methods of accounting, when there are significant changes in business conditions.
The newly created organization must develop an accounting policy and submit it to the tax office within 90 days from the date of its registration.
As annexes to the accounting policy, there should be a list of used accounting accounts and forms of tax ledgers. If possible, accounting policy for tax purposes should be drawn up in a separate document, since it is regulated by completely different legislation than accounting.
It is important to note that the accounting policy of an enterprise is a document that is primarily intended to express and protect the interests of an enterprise. When choosing each significant aspect of accounting policy, it is necessary to assess the economic efficiency of one or another of the possible methods of accounting and taxation for a particular enterprise. If there is no unambiguous requirement in the legislation, how exactly the fact of a specific financial and economic transaction should be taken into account, then the method you have chosen and enshrined in the accounting policy will be correct. It is often possible to envisage in the accounting policy a number of possibilities allowed in the legislation, which in your particular case will ease the tax burden and allow the enterprise to work and develop most efficiently.
The accounting policy reflects the main sections of the accounting. At the same time, there is no need to rewrite all accounting regulations or all provisions of the Tax Code of the Russian Federation. If the order on the application of the accounting policy was signed on January 1, 2008, then the policy will begin to apply only from January 1, 2009. It should also be noted that the accounting policy of the enterprise cannot be changed more than once every two years, and only additions to the accounting policy are possible, either changes related to changes in legislation.
There are currently several different tax regimes. At the same time, only some taxation regimes the taxpayer has the right to choose for use, others are mandatory if the company meets certain conditions.
In this chapter, we will focus on the most common and most difficult at the same time - on the application of the general tax regime. A separate chapter of the book will be devoted to each of the applied special modes, where you can familiarize yourself with the special conditions for the application of one or another mode, as well as other features that arise in accounting.
So, the general tax regime provides for the payment of all relevant taxes and the maintenance of accounting records in full. When applying the general taxation regime, general, rather than special, rules and requirements are applied to the taxpayer. Almost any large enterprise applies the general taxation regime, because any special regime is designed primarily for small businesses. However, a large number of small businesses apply the general taxation regime.
Development and maintenance of a small business business plan
Before making the final decision on starting a small business, you should develop a business plan for future activities. The business plan details the strategy for the future activities of a small business entity, reveals the mechanism of capital increment, and allows you to estimate profit before the start of project financing.
The business plan begins with a short summary, which aims to provide a clear understanding of the nature of the proposed business and the opportunities available.
1. Main products (works, services) provided by the project - their future cost is estimated with the allocation of cost items, their competitiveness;
2. Target market and its analysis - the characteristics of the size and trends of changes in the market, characteristics of buyers;
3. Marketing: strategy and tactics - describes the ways of promoting products to the market, the estimated costs of sale and, in general, the sale prices are calculated;
4. Production - this section is present in the business plans of future industrial or commercial enterprises; it reveals the structure of the future production process, equipment, material and labor resources necessary for organizing production;
5. Finance - should give an idea of \u200b\u200bthe movement of future cash flows, the profitability of the future business and the degree of its risk. Financial information is broken down by year.
Individual indicators in a business plan (for example, the selling price) can be presented in 3 versions - pessimistic, most probable and optimistic.
The results of the presented calculations should convince the user of the business plan of the expediency of creating a small business.
Accounting policy of the enterprise Is an intra-company document that defines a set of accounting methods (primary observation, value measurement, current grouping and final generalization of the facts of economic activity).
The accounting policy for accounting purposes is formed in accordance with PBU 1/2008 "Accounting policy of the organization", and for tax purposes - the Tax Code of the Russian Federation (chapter 21 "VAT", 25 "Income tax"). The accounting policy is formed by the chief accountant (is responsible) and approved by the order (instruction) of the head. At the same time, "accounting" and "tax" accounting policies can be approved both in one document and in two separate documents.
Note. The main thing that needs to be understood in relation to accounting policies for accounting purposes: it is formed once - when the organization is created.
In the future, the accounting policy adopted by the organization is applied consistently from year to year. At the same time, the organization can, if necessary, make additions and (or) changes to its accounting policy.
Thus, there is no need to formulate an accounting policy annually for accounting purposes.
If your accounting policy suits you completely and you are ready to apply it without any changes next year, it is enough that in December 2012 an order from the head was issued stating that accounting policy should be followed in 2013 2012 r.
If there is a need to make any changes to the accounting policy, an order should be issued in December to amend the accounting policy for accounting purposes. And in this order it is necessary to list only those items that will be changed.
Note. There is absolutely no need to rewrite the entire accounting policy (in the part in which it does not undergo any changes).
For accounting purposes, the accounting policy specifies:
The accounting methods adopted in this organization and selected from the possible methods: the method of organizing the workflow, using the accounting form, the method of recognizing income and expenses, methods of calculating depreciation of fixed assets and intangible assets, assessing inventories, assessing work in progress and finished goods, revenue recognition and more;
Working chart of accounts of accounting;
Forms of primary accounting documents used (if standard, then we indicate this, if independently developed ones are used, we attach them);
The procedure for conducting an inventory of assets and liabilities;
Document flow rules and accounting information processing technology;
The procedure for monitoring business transactions;
Other solutions required for organizing accounting.
When forming an accounting policy for tax purposes, it is necessary to take into account the peculiarities of the selected taxation regime and the requirements of the Tax Code of the Russian Federation.
An important point !! Establishment of the method of recognition of income and expenses
1. For accounting, a small enterprise has the right to choose the method of recognition of income and expenses: on accrual or on payment (cash method).
The right to use the cash method by small businesses is spelled out in the Standard Recommendations on the Organization of Accounting for Small Businesses. If a small business has chosen the cash method, then income is recognized only after the receipt of cash and another form of payment, and expenses are recognized only after the debt is repaid or the funds are transferred.
Accounting rules for cash method:
1. The costs associated with the production and sale of products, works, services are reflected on account 20 "Main production" only in terms of paid material assets, services, paid wages, accrued depreciation and other paid costs.
2. If goods are shipped for which money has not yet arrived, then the debit of account 41 "Goods" is separately reflected until the receipt of funds (or property) the actual cost of the shipped (sold) values \u200b\u200b(works, services).
3. When funds are received, the accounts for accounting for funds in correspondence with the credit of account 90 "Sales" are debited.
LLC "Teplona" is a management organization, provides utilities, performs maintenance and repair of common property in apartment buildings. According to the accounting policy, the cash method of recognition of income and expenses is used for accounting purposes.
In June 2011, the current account received funds from the owners of the premises for the previously performed work in the amount of 2,000,000.00 rubles. In the same month, the management company transferred funds in the amount of 1,500,000.00 rubles to resource supplying and contracting organizations. Wages were paid twice: 90,000 rubles. for May, 30,000.00 rubles. advance payment for June. The previously purchased materials worth 12,000 rubles were written off into production, but only a part was paid to suppliers - 7,000.00 rubles, the funds were transferred in June.
Business operations log of Teplona LLC for June 2011
P / p No. | Contents of operation | Amount, rub. | Correspondence of invoices | |
Dt | CT | |||
We received funds from the owners of the premises to the current account | 90-1 | |||
Funds were transferred to resource supplying and contracting organizations | ||||
Consumption is recognized as of the date of transfer of funds to resource supplying organizations | ||||
May salary paid | ||||
Paid wages are included in expenses | 20, 26 | |||
Advance paid for June | ||||
The advance paid is included in expenses | 20, 26 | |||
Listed to suppliers of payment for materials | ||||
The cost of materials transferred to production and paid to suppliers was written off as expenses | ||||
Reflected separately the cost of materials transferred to production, but not paid | 10- "Unpaid deliveries" | |||
*** |
The use of the cash method in accounting is not regulated by legislation, therefore, the accounting procedure must be fixed in the accounting policy for accounting purposes.
2. For tax accounting, there are also two options for recognizing income and expenses:
Accrual method;
Cash method.
The cash method can be used only by those small businesses whose revenue from the sale of goods (works, services) in the previous four quarters did not, on average, exceed 1,000,000.00 rubles. excluding VAT for the quarter. You need to check compliance on a quarterly basis. If the limit is exceeded, then the organization switches to the accrual method since the beginning of the year.
The organization has been using the cash method in tax accounting since 01.01.2011. At the end of the third quarter of 2011, the legality of the application of this method is checked.
The proceeds from the sale of goods without VAT amounted to:
For the fourth quarter of 2010 - 400,000.00 rubles,
for the first quarter of 2011 - 800,000.00 rubles,
for the second quarter of 2011 - 1,200,000.00 rubles,
for the third quarter of 2011 - RUB 500,000.00
Determine whether the organization will be able to apply the cash method in tax accounting in the fourth quarter of 2011?
Decision.
Determine the average quarterly revenue: (400,000 + 800,000 + 1,200,000 + 500,000): 4 \u003d 725,000< 1 000 000, значит, организация может продолжать применять кассовый метод в четвертом квартале 2011 г.
Accounting policy for LLC on USN for 2017 (sample)
Check whether the accounting policy for LLC on the USN for 2017 meets the new requirements - a sample and a download form is in the article. As well as the basic principles of simplified accounting.
Simplified accounting in LLC on USN in 2017
Important!
PBU became federal standards
Since July 19, 2017, legislators have recognized PBU as federal accounting standards (Federal Law No. 160-FZ of July 18, 2017). Also, officials have changed the rules by which accounting policies must be kept. For example, a company independently develops a method of accounting, if it is not included in the federal standard. To do this, he focuses on IFRS, accounting standards on similar issues and recommendations for accounting.
If a company conducts simplified accounting, and the federal standard does not have rules for a certain situation, then it is possible to draw up an accounting policy based on the requirements of rationality.
Accounting policy for 2017 for a micro-enterprise on the simplified tax system
Micro enterprises are enjoying all the benefits of small businesses. In addition, they do not need to do double-entry accounting. If the company refuses to postings, business transactions are recorded in chronological order in the ledger in the form No. K-2 MP. Income and expenses are recorded by groups of balance sheet items and the statement of financial results (Fixed assets, Inventories, etc.).
Simplified accounting reporting in LLC on USN in 2017
Companies that are classified as small businesses can only submit a balance sheet and income statement. As you prepare your reporting, note how much you have simplified accounting.
Let's say sales and management costs are reflected in the cost of goods sold. Then in the statement of financial results they can be shown on line 2120 "Cost of sales", and lines 2210 "Selling expenses" and 2220 "Administrative expenses" are excluded from the report. Have you abandoned PBU 18/02? This means that deferred tax assets and liabilities do not need to be reflected in accounting records. These lines can be removed from reporting.
If, after the reporting has been approved, errors are found in it, they are usually corrected through account 84. In the reporting of the current year, the data for the years in which there was an error is reflected, taking into account the corrections, and in the explanations to the reporting for the current year they write why last year's and earlier data have changed. However, small companies can correct material errors of the previous year without such a retrospective restatement. In this case, the profit or loss resulting from the correction of the error must be included in other income or expenses for the current year.
Accounting accounting policy for LLC on USN for 2017 (sample)
If the new accounting policy affects the final indicators of accounting, it is enough to reflect the changes in indicators in the reporting year. It is not necessary to recalculate the accounting figures for the previous two years. Companies that do not belong to small businesses are required to recalculate the indicators as if the changes in accounting policy were not from the reporting year, but from the year before last (clauses 14, 15 PBU 1/2008).
Based on the above principles, it was compiled:
- a sample accounting policy for a small enterprise on the simplified tax system for 2017;
- and a sample accounting policy for 2017 for a micro-enterprise.
Tax accounting policies on the simplified tax system in 2017
Accounting policy 2017 under the STS "income"
Object of taxation... Companies on the simplified tax system in their accounting policies cite the object of taxation - "income" or "income minus expenses". After all, the order in which the organization will calculate the tax depends on this. If the company has changed the object since 2017, update this condition in the accounting policy. It was necessary to notify the tax authorities about the change of the object no later than December 30, 2016 (clause 2 of article 346.14 of the Tax Code of the Russian Federation).
Tax rate.The company on the simplified tax system is not obliged to bring the tax rate in the accounting policy. Therefore, the best option is to exclude this condition from the accounting policy. If you decide to leave a mention of the rate, check if it is relevant.
Regional authorities have the right to reduce the tax rate for simplified companies that pay tax on income from 6 to 1 percent (clause 1 of article 346.20 of the Tax Code of the Russian Federation). The fork for those who are at the facility "income minus expenses" - from 5 to 15 percent (clause 2 of article 346.20 of the Tax Code of the Russian Federation).
Income and expense book... Companies on the simplified tax system can establish in their accounting policies how they keep a ledger - on paper or in electronic form. The accounting policy should describe how the e-book is printed, laced, numbered and certified.
Sample accounting policy for 2017 on the STS "income"
Accounting policy under the simplified tax system for 2017 "income minus expenses»
The object of taxation and the method of keeping the accounting book must also be indicated in the case when a single simplified tax is paid on the difference between income and expenses. In addition, the following data must be specified in this accounting policy.
Fixed assets limit.In 2017, the limit for fixed assets in tax accounting is 100,000 rubles. (Clause 4 of Art. 346.16 of the Tax Code of the Russian Federation). The wording may be as follows: "Fixed assets include property used as means of labor for the production and sale of goods (performance of work, provision of services) or for managing an organization with an initial value of more than 100,000 rubles."
Accounting for partial payment of fixed assets.Companies on a simplified basis have the right to take into account fixed assets in expenses only if they are paid (clause 3 of article 346.16, subparagraph 4 of clause 2 of article 346.17 of the RF Tax Code). How to write off a partial payment is not spelled out in the law. Therefore, it is worth consolidating these rules in the accounting policy. Moreover, there is confusion when considering costs.
So, some companies write off the paid amount in full on the date of payment. However, this is risky. Officials believe that partial payments should be written off evenly throughout the calendar year (letter of the Federal Tax Service of Russia dated February 6, 2012 No. ED-4-3 / 1818).
Method for evaluating goods.For trading companies with the object “income minus expenses”, a prerequisite for accounting policy is the method of valuation of goods. The company has the right to write off goods:
- at the cost of the first purchase of goods - the FIFO method;
- at the cost of a unit of goods;
- at an average cost (subparagraph 2 of clause 2 of article 346.17 of the Tax Code of the Russian Federation).
Thus, if the company has a trading activity, write one of these methods for evaluating goods in the accounting policy. The same applies to a situation where a trading company has changed the object of taxation from “income” to “income minus expenses”.
It is safer to take VAT on the cost of goods into account in expenses after their sale (letter of the Ministry of Finance of Russia dated October 27, 2014 No. 03-11-06 / 2/54127).
Losses and minimum tax... Companies on a simplified basis that apply the “income minus expenses” object have the right to reduce the tax on losses of the previous period (clause 7 of article 346.18 of the Tax Code of the Russian Federation). In addition, they have the right to take into account in expenses the difference between the minimum tax paid and the tax calculated in the usual manner (clause 6 of article 346.18 of the Tax Code of the Russian Federation). In both cases, we are talking about a company right, which it may not use. Therefore, it is worth consolidating in the accounting policy that the organization, if necessary, exercises these rights of its own - transfers losses and writes off the difference between the minimum and ordinary tax.
The tax can be reduced only for losses incurred during the period when the company applied the simplification with the object “income minus expenses”. Losses for the period in which the company paid income tax or applied the general system should not be taken into account when calculating the simplified tax (letter of the Ministry of Finance of Russia dated July 14, 2014 No. 03-11-06 / 2/34135).
Sample accounting policy for STS "income minus expenses" for 2017
An accounting policy is a fundamental document for any legal entity. Since 2019, the procedure for drawing up accounting policies has been changed. Let's consider the procedure for drawing up a document using a specific example and clarify the features of taxation for the simplified tax system and OSNO.
Accounting policy: what is it and why is it needed
This is the main document that states:
- the procedure for maintaining the accounting records of the institution;
- circle of responsible persons;
- forms, registers and forms of primary documentation;
- document flow;
- the procedure and system of taxation of production or sale of goods, works, services.
It should detail all the features of accounting and taxation.
The document can be approved for a year or several years. But in 2019, all institutions, without exception, will have to consolidate in it a large number of changes established by the updated legislation.
When forming, one should rely on the current legislation:
- Federal Law of 06.12.2011 No. 402-FZ in terms of determining the method of accounting at the enterprise, determining the circle of persons responsible for organizing and maintaining.
- The new federal accounting standard is Order of the Ministry of Finance No. 274n dated 12/30/2017, which defined exceptional provisions for public sector institutions.
- The founder's accounting policy is an innovation introduced by the FSBU. Now the founding document of the company should be drawn up taking into account the requirements and provisions of the founder.
- The Tax Code of the Russian Federation regarding the taxation system, tax periods, rates, benefits and deductions. Determined for all current tax liabilities for the current and subsequent years.
- Appendix No. 1 to the Order of the Ministry of Finance of the Russian Federation dated 06.10.2008 No. 106n (PBU 1/2008). The regulation fixes the features of drawing up an accounting policy and mandatory requirements for the content of the working document.
- Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. Regulates the features of compilation, storage and accounting of primary documentation.
- Instructions dated 01.12.2010 No. 157n, dated 16.12.2010 No. 174n, dated 25.03.2011 No. 33n. Establish a Unified Chart of Accounts, the composition and procedure for the formation of financial statements.
On the Internet, you can find an accounting policy constructor for 2019 for free, it will help you quickly draw up a working document or prepare changes for the current one. At the end of this article, you will be able to download for free the accounting policy of the organization: 2019 sample with applications.
The simplified accounting policy is short and in meaning is suitable for a small business that maintains accounting in a simplified manner. The exceptions are: law firms, credit and microfinance firms, housing and credit cooperatives, as well as those companies whose reports are subject to mandatory audit. Simplified accounting also write in the provisions of the accounting policy, otherwise the punishment of the regulatory authorities is inevitable.
Approval rules
The accounting policy must be approved by the head of the enterprise or another person vested with the appropriate powers. Usually, a separate order or a corresponding order or resolution is issued for this.
There is no need to approve a new document annually. UP should be applied in the institution from year to year. Only those provisions that have changed due to the entry of new regulatory legal acts or due to changes in the activities of the enterprise and other cases are corrected.
Please note that legislators have set deadlines for the entity to approve the UP. However, we are talking about newly created state-owned companies. So, UP for accounting must be approved no later than the reporting period in which this state institution was created.
For UP in terms of taxation, a document should be developed and approved no later than the end of the first tax period in which the enterprise or company was created (clause 12 of article 167, article 313 of the Tax Code of the Russian Federation).
It is permissible to approve both documents by one order, for example, in the month of December. That is, to combine UP for BU and UP for NU in one administrative document. Draw up the text of the accounting policy itself as an attachment to the order. In addition, fill out with applications forms, forms and other registers that will be used in the business life of the company.
Please note that there is no special form for an order or order for the approval of the UP. Officials have not approved a uniform form for this situation. Therefore, make an order in any form. In it, indicate all the necessary details for the paper of this category. Be sure to write down:
- Number and date of compilation.
- Legislative standards, on the basis of which the decision was made.
- The essence of the order.
- The start date of the order, from which moment the provisions come into force.
- Responsible for drawing up (chief accountant, for example).
- Identify the person responsible for overseeing the execution of the order.
An example of an order for the approval of a UP in a budgetary institution
Public document
From 2019, the provisions of the UP should be public and open. This applies not only to the founders in relation to their subordinate institutions, but also to all legal entities. Let's remind that individual entrepreneurs are not obliged to keep accounting, and, therefore, they are not obliged to draw up a UE.
And this means that all representatives of the budgetary sphere must publish the provisions of the UP on their official websites. In some cases, a copy of the order for approval of the UP, along with the text and attachments, will have to be provided to the founder.
This approach allows you to check the relevance of the provisions introduced by the relevant orders. In simple words, the founder can control:
- whether accounting is properly organized and maintained in the state institution;
- whether it meets the stated requirements and standards;
- does it meet the individual characteristics of the industry.
If inconsistencies are identified, give an order to eliminate violations as soon as possible.
Accounting policies for accounting purposes
Consider the procedure for drawing up accounting policies in the form of a table.
Item name |
|
---|---|
Responsible persons for the formation and approval |
Developed by the chief accountant or other person responsible for maintaining budget records. Only the manager approves. Please note that if the state institution does not have the position of chief accountant (accountant), and accounting is transferred to a third party, a company, centralized accounting under an accounting agreement, then the accounting policy in this case should be drawn up by the entity that is responsible for accounting. That is, to a third-party accountant or company, centralized accounting, outsourcing organization, and more. |
Institution Information |
It is necessary to specify in detail not only full registration information about the organization, its types and purposes of activity, but also information about the founder, separate divisions and other information. |
Normative base |
It is determined taking into account the specifics of the institution. It is indicated in the form of a list of legal acts on the basis of which accounting and tax accounting is carried out. Please note that from 2019, public sector employees are required to include in the regulatory framework not only the provisions of the new federal standards, but also the UP of the founder. You can familiarize yourself with the provisions of the UP of the founder on the official website of the body that carries out the functions and powers of the founder, or request information directly. |
Procedure for making changes |
The legislation stipulates that changes should be made on December 31 of the year preceding the year the changes took place. Exceptions: significant changes in legislation during the financial year. Write down these norms as a separate item. Please note that the new FSBU No. 274n has defined a comprehensive procedure for making changes, additions and adjustments to the document. We discussed this in more detail below. |
Organizational and technical part |
|
Accounting procedure |
The circle of responsible persons is determined (single accountant, accounting department or third-party organization). It is also necessary to indicate in what way the accounting is carried out (manually, using software products or through Internet resources). |
Forms of primary documents and registers |
On the basis of 402-FZ and the Federal Security Service of Ukraine, a budgetary organization has the right to independently develop and approve forms for primary data and accounting registers. Or provide for the use of uniform forms. This decision must be fixed in the accounting policy (either indicate the numbers and codes of OKUD of unified forms, or attach your own forms). |
The right and procedure for signing documents |
Write down separately who is the first to sign and who is the second on all financial documents. Usually this is the director and chief accountant. But provide responsible persons for periods of absence of the chief and chief accountant. Also, determine the responsible persons who have the right to sign the primary documentation, it may be an accountant or another specialist. |
Working chart of accounts |
Develop your own based on the Unified Chart of Accounts. Indicate only those accounts that are used for accounting. Register the correspondence, if required by the specifics of the institution. |
Document flow |
Describe the procedure for the movement of documentation (primary, registers, reporting, etc.) between the structural divisions of the budgetary organization. Identify responsible persons in each department. Share the ready-made algorithm with all interested parties under signature. |
Accounting and inventory of assets and liabilities |
Describe in detail the procedure for accounting and inventory of fixed assets and MH, obligations. Take into account the provisions of the federal standard "Fixed assets". As a reminder, it should be applied from 2018. |
The procedure for issuing funds |
Set the maximum limit for issuing sub-reports, also determine the maximum period for which funds are issued. If settlements are made through bank cards (accounts) of employees, also indicate this circumstance. The amounts of daily and travel expenses are allocated in a separate provision on business travel. |
Error correction |
Write down the procedure for correcting errors. Separately set the algorithm for significant errors in the current and past financial periods. Also, write down the sequence of correcting insignificant blots, errors. Please note that to draw up this section of the accounting policy, you must be guided by the new FSBU No. 274n. |
Reporting forms |
Determine the list of mandatory accounting forms, as well as your own reports required for the organization. Place your own forms in the form of attachments to the accounting policy. |
Internal financial control |
Describe separately the procedure for organizing and maintaining internal financial control in the institution (for each stage). Determine the forms of reporting and the frequency of its submission to the head. |
Methodological part in terms of accounting |
|
Income accounting |
Determine the methods of accounting for income in the context of types of business and forms of income. Write down the features of the reflection of receipts on the working accounts of the plan. |
Cost accounting |
Establish an algorithm for attributing expenses to financial results. Write down the intermediate accounts of accounting. If necessary, write down what relates to basic, non-operating and other expenses. Pay special attention to invoices, write down the correspondence of the reflection of expenses. |
Accounting for fixed assets and inventories |
Indicate special conditions for the reflection of depreciation and new valuation of fixed assets. The procedure for applying the new classifier for OS. Determine the rates of consumption of fuels and lubricants for write-off for each type of transport (if necessary). |
Accounting policies for tax purposes |
|
Type of taxation system |
Fix the chosen taxation system. Also, separately for each type of obligation, write down the rates, periods, benefits and the procedure for their application, the procedure for determining the tax base. Do not forget to add provisions on the calculation and payment of insurance premiums, VAT and income tax. |
Tax registers |
Approve tax registers in terms of tax liabilities or specify unified forms. |
How to make changes correctly
Changes and additions to the fundamental document require adherence to a certain algorithm. Thus, in the Order of the Ministry of Finance No. 274n, officials strictly fixed the grounds for carrying out this procedure.
So, changes in the accounting policy can be made only in three cases:
- The provisions and norms of legislation that establish general requirements for the organization and maintenance of accounting have been changed. In this case, the organization is obliged to make the appropriate changes to its UP.
- The institution has developed new forms of accounting, which will allow to generate more reliable and relevant information about accounting objects.
- The operating conditions of an economic entity change significantly. For example, a state institution is undergoing a reorganization stage, or the functions and powers assigned to the institution have been changed.
In all other cases, changes and additions are made to the current document from the beginning of the year. However, there may be exceptions.
When making changes during the financial year, the institution needs to coordinate its actions with the founder, as well as with the financial authority. Otherwise, the innovations can be regarded as a violation of the current legislation.
But that's not all. The new standard has identified situations that cannot be considered a change in accounting policy. These include cases when, to reflect the facts of economic activity that arose for the first time, the following are determined:
- completely new rules for organizing and maintaining accounting within the framework of a given economic entity;
- accounting method used for essentially different business transactions that took place earlier.
Please note that the new provisions of the FSBU do not differ from the provisions of Federal Law No. 402-FZ.
In addition, it should be borne in mind that some adjustments may require a retrospective analysis. These should include those changes that will affect or can significantly affect the financial result, financial position, cash flow of the entity.
In this case, the accountant or other responsible person is obliged to make the appropriate adjustments:
- change the data of opening balances under the item "Financial result of the institution";
- adjust the values \u200b\u200bof reporting items that are related to the financial result of the entity.
There is no need to change the indicators of last year's reporting. However, when generating financial reports for the current period, you will have to submit the corresponding data on the adjusted comparative indicators.
Sample accounting policy of the USN "Income", 2019
If the institution applies the STS "Income", then the preparation of accounting policies for tax purposes is not required. It is necessary when there are several options for tax accounting or the procedure is not established by law. This is due to the fact that for an institution all income is recognized as the tax base, while expenses do not matter.
If the organization applies UTND under the simplified tax system, then it will be necessary to draw up an accounting policy. Here it is necessary to prescribe the procedure for separate accounting of property, obligations assumed, financial and business transactions.
When combining the STS and UTND, additionally provide for separate tax registers and accounting forms to ensure complete and transparent separation. An organization that has not organized such a division will be fined by the tax authorities.
Accounting policy template for an organization combining STS and UTII
Sample Enterprise Accounting Policy 2019
We suggest that you familiarize yourself with a sample accounting policy for 2019, drawn up on the example of a budgetary institution, the procedure for drawing up an accounting policy for OSNO.
Ask questions, and we will supplement the article with answers and explanations!
Any enterprise, regardless of its scale and type of activity, must have an accounting policy!
This document is of a local nature, but it determines the order of the entire accounting process and workflow, as well as the procedure for the formation of indicators for tax purposes. Therefore, one should approach the formation of accounting policies very carefully.
What is this document?
The accounting policy in general is a set of rules according to which the company will build its accounting and calculate taxes.
A document is being formed the enterprise independently, but within the framework of the current legislation:
- if several accounting options are given at once in regulatory enactments, the company chooses one of them, which is most suitable for its purposes;
- if the legislation does not provide for a method for conducting accounting in relation to its specific area, then the enterprise has the right to develop such a method independently, but within the competence that is given to the business entity by the current laws.
However, accounting policies is not only a set of accounting rules:
- she approves the documents necessary for the enterprise, the development of which was allowed by the law;
- establishes a document management system, which must obey everyone in the enterprise;
- defines the basic criteria for organizing accounting. For example, accounting is carried out using a journal-order form or automated, by the manager or this responsibility is transferred to an accountant - full-time or freelance, etc.
Approved accounting policy by order, and if necessary (change of the type of activity, changes in regulations, etc.), adjustments are made to it. The purpose of this policy is to create a unified accounting system that is applied at the enterprise consistently from year to year. And this means - the reliability of the generated financial and property indicators.
Formation rules
Accounting Policy develops chief accountant of the enterprise, and in the absence of this position in:
- full-time accountant performing the functions of the chief accountant;
- the head of the company (if he has sufficient qualifications);
- invited specialist.
Accounting policy necessary to all enterprises that are obliged to keep accounting in accordance with the law "On accounting" No. 402-FZ.
An exception make up:
- entrepreneurs and private practitioners, but only on condition that these entities keep records of indicators necessary for calculating taxes, taking into account the requirements of tax legislation. However, very often they also need to issue local regulations, which fix the accounting procedure for a particular object or operation;
- separate subdivisions of an organization established under the laws of a foreign state operating in Russia. But also provided that this organization keeps records of tax indicators, based on the requirements of the Tax Code of the Russian Federation.
Accounting policy at the enterprise formed on the basis:
- federal Law No. 402-FZ “On Accounting” (according to the text - Law No. 402-FZ);
- accounting regulations that apply to all companies but are in effect until federal standards are approved;
- industry standards that establish specific accounting conditions that reflect the specifics of the company's scope of activity.
Also, you can add methodological recommendations on accounting to this list, and be sure to.
What is accounting policy is described in the following video tutorial:
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Development order
Accounting policy can be formed in one of two options:
- in the generally established;
- in a simplified way. This option is for small businesses; for organizations with Skolkovo member status and for non-profit organizations. Moreover, these persons can use the general rules of accounting.
In addition, entrepreneurs who have been given the right not to keep accounting and who have not used this right can also choose an accounting policy option. This is evidenced by Law No. 402-ZF, allowing a simplified form of accounting for small businesses, which include not only legal entities, but also entrepreneurs.
The accounting policy is formed from the moment of state registration of the subject and is subject to application from year to year. She is approved by the head of the enterprise by a separate orderto which the full text of the policy itself is attached. And in the event of a change in legislation, adjustments are made to this document by a separate order - indicating which point in the accounting policy to recognize as invalid and for what reason, and with a statement of its new edition.
Accounting policy may contain not only a list of accounting rules, but also samples of forms independently developed by the enterprise, the schedule and procedure for document flow, a working chart of accounts (if it is developed by the enterprise).
Order approving accounting policy, must contain:
- the title "On Approval of Accounting Policy for the Purposes of Accounting and Tax Accounting";
- the date of issue of the order when approving the accounting rules for the next year must be no later than December 31. If changes are made due to changes in legislation, then you should be guided by the period for which these changes apply. As a rule, for the upcoming reporting or tax period. In this case, the date of the order must be no later than the date of this period;
- further there is a clarification of the reason for issuing the order. For example, when making changes to the accounting policy: "In accordance with the changes in the Federal Law ...". And if a document is adopted for the next year, then in such an order, the reason is not specified;
- after the word "I ORDER" the phrase "to approve the accounting policy for ___ year according to the appendix" is written. The application is the accounting policy itself;
- if changes are made to the current document, the text of the order should indicate which point of the accounting policy is no longer valid and set out below its new edition.
Signs order of the head of the enterprise.
As a rule, it contains three main blocks:
In addition to these basic blocks in accounting policy should be present:
- samples of developed forms and registers;
- document management system;
- composition of commissions for conducting, writing off assets, etc.
- working (or typical) chart of accounts;
- and other information that is necessary for organizing accounting.
A very important point: you need to indicate that tax accounting uses data obtained from accounting source documents and registers. Otherwise, you will have to form separate tax registers.
Responsibility for violation or absence of a document
Directly for the absence of the accounting policy itself or its violation, nothing will happen.
However, do not forget that this document is a set of accounting rules that are approved for the purposes of accounting and calculating taxes, which means that non-compliance threatens them fines, in particular:
- article 120, Tax Code of the Russian Federation - for gross violation of accounting rules from 10 thousand rubles. up to 20% of the unpaid tax amount (and not less than 40 thousand rubles);
- article 15.11, Code of Administrative Offenses of the Russian Federation - violation of accounting is fraught with loss by an official from 5 thousand rubles to disqualification for up to 2 years.
Thus, there is no direct responsibility for violation of the accounting policy, but it is provided for the consequences of such a violation.
Nuances worth paying attention to
In an enterprise operating in trade, it is important to reflect all expenses through account 44 "Sales Expenses" without distribution to other accounts. In this case, it is necessary to properly organize analytical accounting.
For manufacturing enterprises it is considered important:
- the procedure for accounting for finished products - using account 40 "Product release" or using the 43rd account "Finished products" at once;
- the accounting procedure for work in progress;
- the procedure for accounting for semi-finished products and scrap.
For small businesses the choice of accounting policy option is important - simplified (it will reduce the volume of document circulation and accounting operations) or general.
For Ltd the completeness of data reflection is important to determine the expense of which dividends are accrued. That is why many enterprises, even small ones, use an unsimplified version of the accounting policy, considering it more accurate.
For agricultural enterprises the organization of the formation in all areas of activity is important. It can be crop production, livestock production, etc. And each of these areas requires more detailed - by type - accounting.