Accounting of settlements with buyers and customers. Accounting audit buyer customer

Conclusion

Introduction

Enterprises constantly conduct settlements with buyers - for the goods they sold, with customers - for the work performed and the services rendered.

In an unstable market economy, the risk of non-payment or late payment of invoices increases, which leads to the appearance of receivables. A part of this debt in the process of financial and economic activity is inevitable and must be within the permissible values.

In modern conditions of a market economy, not a single enterprise can exist without buyers, because they are a source of profit and well-being of the organization.

Doubtful receivables indicate violations by clients of financial and payment discipline, which requires immediate action to be taken to eliminate negative consequences. Timely adoption of these measures is possible only with the implementation of systematic control by the enterprise.

Development market relations increases the responsibility and independence of enterprises in the development and adoption of management decisions to ensure the effectiveness of settlements with debtors. An increase or decrease in receivables leads to a change in the financial position of the enterprise. A significant excess of receivables over payables can lead to the so-called technical bankruptcy. This is due to a significant diversion of the enterprise's funds from circulation and the inability to pay off debts to creditors on time. Based on this, it is necessary to monitor and analyze the status of settlements. For the analysis, accounting and reporting data are used, therefore, the correct organization of accounting and settlement operations at the enterprise, which requires timely and complete reflection, plays an important role. business transactions according to calculations in primary documents and accounting registers.

The purpose of the work is to study the procedure for conducting settlements with buyers and customers at a particular enterprise.

In accordance with the goal, it was necessary to solve the following tasks:

1. consider the tasks and legal regulation of accounting for settlements with buyers and customers;

2. to study the synthetic and analytical accounting of settlements with buyers and customers;

3. to analyze the features of accounting with buyers and customers at Terminal LLC.

The object of the study is the limited liability company "Kolos".

The methodological and technical basis for the work was: Federal Law “On Accounting”; Regulation on the introduction of accounting and reporting in the Russian Federation; instructive materials on the studied issues and educational literature.

The sources of specific information for the study are the annual financial statements of the enterprise for 2009: primary documents, data from analytical and synthetic accounting on account 62 "Settlements with buyers and customers", "Balance sheet", "Profit and loss statement"

In Chapter 1, the tasks and regulatory framework governing the accounting of settlements with buyers and customers in the Russian Federation were considered, synthetic and analytical accounting of settlements with buyers and customers were studied.

In Chapter 2, the features of accounting with buyers and customers at Terminal LLC were analyzed, sources of information were considered for accounting for settlements of an enterprise with buyers and customers, namely, primary accounting documentation. The disclosure of information on settlements with buyers and customers in financial statements is described.

Chapter 1. Theoretical foundations of accounting for settlements with buyers and customers

1.1 Tasks and legal regulation of accounting of settlements with buyers and customers

The economic activity of any enterprise (organization) is associated with the need to carry out calculations, both inside and outside it.

The variety of settlement operations of an economic entity necessitates their classification according to a number of criteria:

1) depending on the direction of the calculations, they can be divided into internal (for example, settlements with personnel on wages) and external (for example, settlements with the budget for taxes and fees);

2) depending on the counterparty of settlements, settlements of the enterprise (organization) can be distinguished: with suppliers and contractors; with buyers and customers; with various debtors and creditors; on credits and loans; with the budget and off-budget funds; with payroll personnel; with accountable persons; with personnel on other operations; with founders; on-farm settlements (for example, settlements of the parent organization with a branch), etc.;

3) depending on the form of settlements, they can be divided into settlements in monetary and non-monetary forms;

4) depending on the nature of the transactions for which settlements are made, the latter are divided into settlements for commodity and non-commodity transactions.

Settlements for commodity transactions related to the movement of goods are settlements with suppliers and contractors, buyers, including planned payments, which are made through: payment orders, payment requests, letters of credit, checks, bills of exchange; Set-off of mutual claims and cash settlements are also possible.

Settlements for non-commodity transactions, involving only the movement of funds - settlements with the budget and extra-budgetary funds, the founders of the company, accountable persons, for claims. At the same time, settlements for non-commodity transactions in case of non-cash settlements are made out only by payment orders.

The system of legal regulation of various forms and types of settlements with buyers in the Russian Federation is quite complex and includes legal acts of various levels and legal force.

Legislative acts of the federal level (codes and federal laws) should be referred to the first level of the system of legal regulation of settlements.

The legal basis for non-monetary settlements is the Civil Code of the Russian Federation, and the tax obligations of the participants in these settlements are determined in accordance with the provisions of the Tax Code of the Russian Federation.

According to the Federal Law "On Accounting", documents that formalize business transactions with cash are signed by the head and chief accountant of the enterprise or authorized persons. Without the signature of the chief accountant, monetary and settlement documents, financial and credit obligations of the enterprise are considered invalid and should not be accepted for execution.

The second level of the system of legal regulation of settlements on the territory of the Russian Federation is subordinate regulatory legal acts of the federal level.

The procedure for conducting cash transactions is regulated by the Central Bank of the Russian Federation. According to the instructions of the Central Bank of Russia “On the maximum amount of cash settlements and spending cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur”, the limit is 100 thousand rubles.

The legal regulation of the procedure for conducting non-cash payments is based on the Regulations of the Central Bank of Russia “On non-cash payments in the Russian Federation”.

The third level of regulation of settlement relations is the provisions on accounting. According to PBU and financial statements, settlements with debtors are reflected by each party in its financial statements in amounts arising from accounting records and recognized by it as correct. Accounts receivable in foreign currencies are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the rate of the Central Bank Russian Federation in force at the reporting date.

The fourth level is internal local business entities (accounting policy of the enterprise, orders and orders of the head of the enterprise, etc.).

1.2 Synthetic and analytical accounting of settlements with buyers and customers

To account for settlements with buyers and customers in the Chart of Accounts, account 62 “Settlements with buyers and customers” is intended. Various sub-accounts can be opened for account 62.

The sub-account "Settlements in the manner of collection" takes into account settlements on presented to buyers and customers and accepted by the credit institution for payment of settlement documents for shipped products (goods), work performed and services rendered. The sub-account "Settlements by planned payments" takes into account settlements with buyers and customers in the presence of long-term economic relations with them, if such settlements are of a permanent nature and do not end with the receipt of payment under a separate settlement document, in particular, settlements with planned payments.

On the sub-account "Promissory notes received" the debt on settlements with buyers and customers, secured by the received bills, is taken into account.

Account 62 also reflects exchange rate differences that increase (decrease) the turnover on this account.

Now let's look at how transactions for accounting for settlements with buyers and customers are reflected in accounting.

It should be noted that the organization must reflect the debt of the buyer (customer), regardless of whether it received money from him for the goods sold (work performed, services rendered) or not.

If the organization shipped goods (products) to the buyer, then after the ownership of them has passed to the buyer, the following entry is made in accounting:

Debit 62 Credit 90/1 - reflects the buyer's debt for shipped goods (products).

If the organization performed work for the customer (provided services) and the customer accepted them, a record is made:

Debit 62 Credit 90/1 (91/1) - reflects the customer's debt for the work performed (services rendered).

Upon receipt from the buyer (customer) of funds or property in payment of the debt, a posting is made on the credit of account 62:

Debit 50 (51, 52, 10, ...) Credit 62 - funds were received from the buyer (customer) in payment for products, goods, works, services.

Chapter 2. Features of keeping records with buyers and customers at LLC "Terminal"

2.1 Organizational and economic characteristics and accounting policy of LLC "Terminal"

Terminal LLC is a commercial organization founded in 2007.

The purpose of the creation was and is to expand the real estate market, meet the public need for consumer goods, works and services, and make a profit in the interests of society members.

The enterprise carries out economic activity based on the charter of the Society. At the end of 2009, some changes were made to the Charter in accordance with the law.

The main activities of the Company are:

Lease of own residential and non-residential real estate;

Preparation for sale, purchase and sale of own real estate;

Wholesale of non-food consumer goods, etc.

Form of ownership of the enterprise LLC "Terminal" is private.

The main economic performance indicators of LLC "Terminal" are presented in Table 1. The data for this table were used from Form No. 2 "Profit and Loss Statement". (Appendix X)

Table 1 - Key indicators of financial and economic activities of LLC "Terminal" for 2008-2009

On the basis of the data, it can be concluded that in 2009 there was no activity in Terminal LLC and the enterprise was at the stage of bankruptcy, because. All indicators are negative and no dynamics can be traced.

Accounting is based on the specific methods chosen by the Company for recording the relevant types of assets and liabilities, which are fixed in the accounting policy of the enterprise.

The accounting policy of the organization is an element of the accounting regulation system.

Since January 1, 2010, there have been some changes in the legislation that directly relate to accounting and tax accounting, therefore, the management of Terminal LLC decided to approve a new accounting policy for accounting and tax accounting, by order of December 24, 2009. (Appendix A)

Control over the formation and compliance with the provisions of the accounting policy was entrusted to the chief accountant of LLC "Terminal" Vedeshina O.Yu.

LLC "Terminal" is on the general taxation system, therefore, the Regulations on accounting policy for accounting purposes for 2010 and the Regulations on accounting policies for tax accounting purposes for 2010 were approved by order (Appendix B, C).

Regulations on accounting policy for accounting for 2010 consists of the following items: organization of accounting; methodology of accounting in the organization.

The Regulation on Accounting Policy for Tax Accounting for 2010 consists of the following sections: general provisions; value added tax; income tax, etc.

2.2 Organization of accounting of settlements with buyers and customers LLC "Terminal"

All settlements between enterprises for payment for goods are made out by appropriate documents.

Before selling the goods, Terminal LLC concludes a contract for the supply of building materials with buyers.

The contract specifies: the subject of the contract, the price of the contract and the settlement procedure, the delivery procedure, the acceptance of goods, the obligations of the parties, the liability of the parties and the resolution of disputes, force majeure, the duration of the contract, and other conditions. (Appendix D)

So, when selling goods, you must have a supplier's invoice for payment.

On the basis of the supply contract, the buyer is billed for payment. The invoice indicates Bank details supplier, the unit price of the item, the total cost of the lot, and the amount of tax included in the price of the items.

The invoice is issued in 2 copies:

· the first copy - to the buyer (customer) for payment;

· the second copy - to the supplier.

The invoice is signed by the chief accountant and the head.

The issued invoice is sent to the client by fax. The client pays the invoice and, as it is paid, the goods are shipped. (Appendix D)

The movement of material assets from the supplier to the buyer is documented by shipping documents - a consignment note.

The bill of lading shall indicate the number and date of issue; name of the supplier and buyer; name and short description tangible assets, quantity (in units), price and total amount (including value added tax) of release of tangible assets. The invoice is signed materially responsible persons who handed over and accepted material assets and is certified by the round seals of the supplier and plant organizations. In LLC "Terminal" the invoice is issued in 2 copies. (Appendix E)

An invoice is generated on the basis of the consignment note. It is the main primary document serving as the basis for settlements with suppliers and contractors. The invoice contains: serial number of the invoice; name of the supplier of goods; the name of the recipient of the goods; cost, price of goods; the amount of value added tax; date of the invoice. (Appendix G)

The invoice issued is intended for tax accounting and the formation of a sales book.

The invoice is generated in 2 copies for each shipment of goods or performance of work, provision of services. The invoice must be delivered no later than 5 days from the date of shipment. The invoice is signed by the manager.

The buyer takes the products only with a power of attorney. It contains the following data: details of the organization that issued the power of attorney, the number of products, passport details of the person to whom the power of attorney was issued, the validity period of the power of attorney. The power of attorney is signed by the head of the organization, the chief accountant and the person who received the power of attorney. (Appendix K)

The final stage of the sale of goods is the formation of a sales book by the chief accountant. To generate a sales book in a typical configuration 1C: Accounting, a specialized report is intended. The report is generated for the specified period on the basis of the entered documents "Invoice", "Record of the sales book". It is convenient to enter the document “Sales book entry” on the basis of the previously entered document “Invoice issued”. The document "Record of the sales book" is intended for entering entries into the sales book.

Sales books - issued or issued invoices are registered in the sales book in all cases when there is an obligation to calculate value added tax, including when shipping (transferring) goods, property rights, when receiving payment, partial payment against upcoming deliveries goods, transfer of property rights, upon receipt of funds that increase the tax base, upon performance of construction and installation works for own consumption, upon transfer of goods, performance of work, provision of services for own needs, upon return of registered goods, as well as in the performance of tax duties agents and when carrying out transactions that are not subject to taxation (exempted from taxation).

Invoices issued upon sale of goods, transfer of property rights to organizations and individual entrepreneurs for cash, are recorded in the sales book. (Appendix K)

In the sales book, invoices for sales operations and other income for the tax period are entered. In the sales ledger, totals are calculated because the data is required for the VAT tax return.

The document that reflects mutual settlements between buyers and suppliers is an act of reconciliation. The reconciliation act is drawn up by agreement of the parties within a specified period of time. (Appendix M)

To obtain summary and detailed information on the accounting of goods, you can use standard reports.

The standard report "Analysis of the account by subconto" for account 90.2 "Cost of sales" allows you to evaluate the volume of sales of goods at cost. (Appendix H)

The standard report "Analysis of the account by subconto" for account 90.1 "Revenue" allows you to evaluate the volume of sales of goods at the selling price. (Appendix P)

The standard report "account balance sheet" for account 62.1 "Settlements with buyers and customers" allows you to view the status of settlements with buyers of goods. (Appendix P)

View the amount of tax accrued for payment to the budget, the amount of tax already paid, and also determine the accounts in correspondence with which the tax accrual was taken into account conveniently using the “Account Analysis” report for account 68.2 “Value Added Tax”. (Appendix C)

Using the report turnover - balance sheet on account 90.3 "VAT on sales" you can get data on taxes and invoices that calculated these taxes. (Appendix T)

To account for settlements with suppliers and contractors, account 62 “Settlements with buyers and customers” is intended in the working chart of accounts of Terminal LLC. Corresponding sub-accounts are opened for account 62:

- 62/1 "Settlements with buyers and customers (in rubles)";

- 62/2 "Settlements on advances received (in rubles)";

- 62/3 "Promissory notes received", etc. (Appendix Y)

Let's consider how entries are made in accounting for accounting of settlements with buyers and customers of LLC "Terminal":

Debit 62 Credit 90/1 - reflects the proceeds from the sale of building materials.

Debit 90/2 Credit 43 - written off the cost of finished products sold.

Debit 90/3 Credit 68/2 - the amount of VAT on sales payable to the budget has been accrued.

After the actual sale of products, Terminal LLC makes a offset of the previously received advance payment against this delivery of products. This is reflected in the accounting records as follows:

Debit 62/2 credit 62 - the previously received advance was offset.

If Terminal LLC received a 100% prepayment from the buyer on account of the sale of products, then the following accounting entries are made:

Debit 51 Credit 62/2 - reflects the receipt of an advance on account of the forthcoming delivery of products.

Debit 62/2 Credit 68/2 - reflects the charge to the budget of VAT from the advance.

Analytical accounting on account 62 “Settlements with buyers and customers” is kept for each invoice presented to buyers (customers), and in the order of settlements by planned payments - for each buyer and customer. At the same time, the construction of analytical accounting should provide the possibility of obtaining data on debts for settlements with buyers and customers, secured by bills, the date of receipt Money which have not been stepped on; promissory notes discounted (accounted for) in credit organizations; promissory notes for which the funds were not received on time.

2.3 Formation of financial statements for settlements with buyers and customers of LLC "Terminal"

LLC "Terminal" form 2 forms of financial statements:

- balance sheet (form No. 1);

- Profit and loss statement (Form No. 2).

Information about settlements with buyers and customers is reflected in several forms of reporting.

Let us further consider how this information is reflected in the statements of OOLO Terminal for 2009.

In the form No. 1 - Balance sheet - the debt of buyers and customers to LLC "Terminal" in the section "Current assets" in lines 231 and 241 of the balance sheet. The lines are filled in on the basis of analytical data on account 62 “Settlements with buyers and customers”.

Line 231 indicates the amount of long-term receivables from buyers and customers. Long-term debt is considered to be paid off not earlier than 12 months after the 1st day of the month following the month in which the receivables were recorded.

As of 01.01.2009, there are no long-term and short-term receivables from buyers and customers to OOO Terminal. (Appendix F)

In the Profit and Loss Statement, you can see only the proceeds from the sale of products and the cost of goods sold. (Appendix X)

More visual information about settlements with buyers and customers can be found in the table “Accounts receivable and accounts payable” of form No. 5 “Appendix to the balance sheet”, but LLC “Terminal” does not compile this form.

LLC "Terminal" is obliged to draw up all five reporting forms, as it applies the general taxation system.

Conclusion

Summarizing the results of the work, we can summarize its content as follows.

The main tasks of accounting for settlements with buyers are:

timely and correct documentation of cash flow operations and settlements;

control over the use of funds in settlements exclusively for their intended purpose;

control over compliance with the forms of payment established in contracts with buyers and customers;

timely reconciliation of settlements with debtors to exclude overdue debts.

The legal basis for non-monetary settlements is the Civil Code of the Russian Federation, and the tax obligations of the participants in these settlements are determined in accordance with the provisions of the Tax Code of the Russian Federation.

Currently, in accounting, when products are shipped to buyers, the resulting receivables are reflected on account 62 “Settlements with buyers and customers”.

The study of the practice of accounting for settlements with buyers at the analyzed enterprise LLC "Terminal" showed the following:

To account for settlements with suppliers and contractors, account 62 “Settlements with buyers and customers” is intended in the working chart of accounts. The following sub-accounts can be opened for account 62: “Settlements with buyers and customers (in rubles)”; 62/2 "Settlements on advances received (in rubles)"; 62/3 "Promissory notes received", etc.

Analytical accounting on account 62 “Settlements with buyers and customers” is kept for each invoice presented to buyers (customers), and in the order of settlements by planned payments - for each buyer and customer. At the same time, the construction of analytical accounting should provide the possibility of obtaining data on debts for settlements with buyers and customers, secured by bills of exchange, the date of receipt of funds for which has not come; promissory notes discounted (accounted for) in credit institutions; promissory notes for which the funds were not received on time.

Account 62 “Settlements with buyers and customers” is debited in correspondence with accounts 90 “Sales”, 91 “Other income and expenses” for the amount of shipped goods, products, other assets, work performed and services rendered, for which income is recognized in the prescribed manner.

Account 62 “Settlements with buyers and customers” is credited in correspondence with accounts for accounting for cash, settlements for the amount of payments received or when paying off receivables in other ways (non-monetary settlements, etc.). In this case, the amounts of received advances and prepayments are accounted for separately on account 62.

The main documents in settlements with buyers and customers are: a contract for the supply of building materials, an invoice, a consignment note, an invoice, a sales book, reconciliation acts, etc.

Information about settlements with buyers and customers is reflected in the balance sheet.

Based on the balance sheet, it can be concluded that LLC "Terminal" has no receivables at the end of 2009.

List of used literature

1. Civil Code of the Russian Federation, Parts 1 and 2 of November 30, 1994. No. 52-FZ and dated 26.01. 1996 No. 15-FZ (as amended on 12/27/2009 and 07/17/2009).

2. The Tax Code of the Russian Federation, Parts 1 and 2 (as amended on March 9, 2010, No. 20-FZ and on July 30, 2010, No. 242-FZ).

3. Federal Law of the Russian Federation "On Accounting" dated 21.11.1996 No. 129-FZ (as amended on July 27, 2010 N 209-FZ).

4. Regulations on accounting and financial reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. No. 34N (as amended on March 26, 2007 N 26n).

5. Regulations on accounting "Accounting policy of the organization" (PBU-1/2008). Approved by order of the Ministry of Finance of the Russian Federation dated 09.12.1998 No. No. 60H.

6. Regulations on accounting "Accounting statements of the organization" (PBU-4/99). Approved by order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43n. (as amended on September 18, 2006 N 115n).

7. Chart of accounts for financial and economic activities of enterprises and instructions for its use. Approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. No. 94n (dated September 18, 2006 No. 115n).

8. Regulations on non-cash payments in the Russian Federation. Approved by the Central Bank of the Russian Federation on October 3, 2002 No. 2-P (as amended on January 22, 2008).

9. Guidelines property inventory and financial obligations. Approved by the Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

10. Rules for maintaining registers of received and issued invoices, books of purchases and books of sales when calculating value added tax. Approved by Decree of the Government of the Russian Federation No. 914 dated December 2, 2000 (No. 451 dated May 26, 2009).

11. Astakhov V.P. Accounting (financial) accounting / Astakhov V.P. - Rostov n / D: Publishing Center "March", 2003. - 832p. - (Study Guide).- ISBN 5-241-00082-8

12. Babaev Yu.A. Accounting financial accounting / ed. prof. Yu.A. Babaev. - 2nd ed., revised. and additional - M.: Vuzovsky textbook, 2008. - 650 p. - (Textbook for universities). - ISBN 978-5-9558-0055-4.

13. Bezrukikh P.S., Bakaev A.S., Vrublevsky N.D. etc. Accounting / ed. P.S. Armless. - 4th ed.; revised and additional .- M .: Accounting, 2002.- 719s. - (Textbook).- ISBN 5-85428-147-3

14. Kamordzhanova I.A., Kartashova I.B. Accounting financial accounting / Kamordzhanova I.A., Kartashova I.B. - St. Petersburg: Peter, 2008 - (Tutorial).

15. Kondrakov N.P. Accounting / Kondrakov N.P. - 5th ed., revised. and additional - M.: INFRA - M, 2007. - 717 p. – (Tutorial) (Higher education). - ISBN 978-5-16-002317-5 (Reg.)

16. Krasnova L.P., Shalashova N.T., Yartseva N.M. Accounting / Krasnova L.P. and others - M.: Law, 2001. - 550s. - (Textbook)

17. Makalskaya M. L., Feldman I. A. Accounting / Makalskaya M.L., Feldman I.A. - M.: Higher education, 2005.- 443s. - (Textbook for universities). - ISBN 5-16-01590-6

18. Ponomareva G.A. Tutorial on accounting / Ponomareva G.A. - M.: A-Prior, 2007. 160s. - (Educational and practical guide). - ISBN 978-5-384-00040-2

19. Sokolova Ya.V. Accounting / ed. I'M IN. Sokolova - M.: Prospekt, 2008. - 771 p. - (Textbook)

20. Shevchuk D.A. Accounting, taxation, management accounting / Shevchuk D.A. - M.: Publishing house: EKSMO, 2009. - 750 p. - (Tutorial)

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COURSE WORK

on the topic of:

"Improving the accounting of settlements with buyers and customers in Neon + LLC"

Introduction

Any business enterprise sells products, performs works or services. In other words, the activities of organizations are aimed at meeting the needs of their customers. And the success of the company depends on how the accounting of settlements with buyers and customers is organized.

In an unstable market economy, the risk of non-payment or late payment of invoices by buyers increases, which leads to the appearance of receivables. The development of market relations increases the responsibility and independence of enterprises in the development and adoption of managerial decisions to ensure the effectiveness of settlements with debtors. An increase or decrease in receivables leads to a change in the financial position of the enterprise. So, for example, the repayment of debt by buyers increases the profit of the enterprise in the reporting period, and the emergence of new receivables threatens the organization with non-reimbursement of expenses. Based on this, it is necessary to analyze the state of these calculations. For the analysis, accounting and reporting data are used. Therefore, an important role is played by the correct organization of accounting settlements with buyers and customers at the enterprise, which requires timely and complete reflection of business transactions for settlements in primary documents and accounting registers.

Theoretical material for research in term paper the works of such specialists in the field of accounting as: Kondrakov N.P., Chasova O.V., A.M. Shevchenko, M.S. Churakov, G. Bezruchenko, L. Gorbatova, V.M. Bogachenko, Bochkareva I.I., Ryan B., D. Colin and others.

The subject of this research is settlements with buyers and customers. The object of the study is the organization "Neon +" LLC. The empirical material for the analysis was the data of accounting and financial statements, as well as primary documents and accounting registers of Neon+ LLC.

The purpose of the course work is to account for settlements with buyers and customers, as well as to identify possible ways to improve accounting.

To achieve the goals set, it is necessary to solve the following tasks: 1) disclosure of the theoretical aspects of the organization of accounting for settlements with buyers and customers; 2) legal substantiation of settlements with buyers and customers; 3) give an economic description of Neon+ LLC; 4) consider documentary registration of settlements with buyers and customers in Neon + LLC; 5) analyze the organization of accounting for settlements with buyers and customers in Neon + LLC; 6) suggest ways to improve the organization of accounting in Neon + LLC.

When writing a term paper, the following methods were used: literature analysis, empirical research (collection and comparison of empirical data, analysis of documents), analysis of accounting data, theoretical modeling method, statistical analysis, the financial analysis, accounting method.

Theoretical foundations of accounting for settlements with buyers and customers

1.1 Organization of accounting of settlements with buyers and customers at the enterprise

Each enterprise, depending on what type of settlements with buyers and customers it uses, maintains a certain method of accounting for these settlements.

If an enterprise conducts cash settlements with its customers and customers (population, legal entities), then it must necessarily use cash registers (KKM). In this case, the organization must issue to the buyer a cash receipt confirming the acceptance of cash. Copies of checks (control tapes) and other similar documents are kept by the organization for 15 days after the last inventory and verification of commodity reports. Organizations of small retail trade from hand carts, trays, etc.; operating in remote and hard-to-reach areas; those issuing to the public receipts, vouchers, tickets, coupons, postage stamps, etc., related to strict reporting forms, may not use KKM for settlements with the population.

Wholesalers, as well as those supplying their products to regular customers, conduct non-cash payments with buyers and customers. The main calculation methods are presented in Table 1.1.

Table 1.1. The main forms of settlements with buyers and customers

Primary documents for account 62 "Settlements with buyers and customers" are invoices, waybills, act of acceptance and transfer of works/services. The accounting register of this account is a statement that combines synthetic and analytical accounting, in which, in the context of corresponding accounts, information on business transactions should be systematized and accumulated in chronological order.

For settlements with buyers and customers, a synthetic active-passive account 62 “Settlements with buyers and customers” is used. The debit of this account reflects an increase in the accounts receivable of buyers, the credit shows a decrease in the accounts receivable, i.e. payment by buyers of received goods, works or services or write-off of accounts receivable.

When an organization uses KKM when selling goods, works and services at retail, it is difficult and time-consuming to record each operation as a separate entry in accounting, therefore, at the end of the working day, the accountant, based on primary documents, makes the following entry:

Dr. c. 50 Cashier

Set of c. 90 "Sales".

If the fact of delivery of goods, works or services does not coincide in time with the receipt of funds for them, then the enterprise has a receivable, and the buyer, respectively, accounts payable. Thus, for the amount of payment for shipped products, work performed or services rendered, the organization presents settlement documents to the buyer or customer and makes the following accounting entry:

Set of c. 90 "Sales".

If the company sells unused fixed assets, surplus raw materials and other tangible and intangible assets, i.e. does not carry out its main activity, then the following accounting entry is made:

Dr. c. 62 "Settlements with buyers and customers"

When buyers repay their debts, the accountant reflects this operation in the accounting with the following entry (depending on how the payment was made):

Set of c. 62 “Settlements with buyers and customers.

Settlements with buyers and customers by planned payments and prepayments are considered in accounting as advances received. The amounts of advances received are reflected in the sub-account of account 62 “Settlements on advances received”. At the time the buyer transfers the advance to the organization, the following accounting entry is made in the accounting:

Dr. accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts"

Set of c. 62, sub-account "Calculations on advances received"

When transferring products to the buyer or customer, performing work or providing services for which an advance was received, its amount is credited, and the following internal entry is made in accounting:

Dr. c. 62, sub-account "Calculations on advances received"

If the advance payment received is not equal to the value of shipped goods, services rendered and work performed, the buyer shall pay the remaining amount of the cost. In accounting, this operation is reflected in the corresponding entries.

If the settlement with the buyer is carried out in the form of offset, then on the day indicated in the act as the date of the offset, each company makes the following accounting entry:

Dr. c. 60 "Settlements with suppliers and contractors"

Set of c. 62 "Settlements with buyers and customers".

If, after the conduct of the offsetting operation, any enterprise has a receivable, then the buyer of this enterprise must pay its debt.

If payment is deferred:

1. reflect the proceeds on the day the ownership of the goods is transferred to the buyer with an accounting entry:

Dr. c. 62 "Settlements with buyers and customers"

Set of c. 90 "Sales";

2. calculate interest for deferred payment:

Dr. c. 62 "Settlements with buyers and customers"

Set of c. 90 "Sales".

Upon assignment of the right to claim, the following entries are made:

debt relief -

Dr. c. 91 "Other income and expenses"

Set of c. 62 "Settlements with buyers and customers";

receipt of funds from a third party -

Dr. c. 51 "Settlement accounts"

Set of c. 91 "Other income and expenses";

writing off the loss from the sale of debt -

Dr. c. 99 "Profit and Loss"

Set of c. 91 "Other income and expenses".

If the enterprise performs long-term work (construction, geological, design, scientific, etc.) and delivers to the buyer not all the work as a whole, but in separate parts, then account 46 “Completed stages for work in progress” is used for settlements with buyers and customers and is documented as follows:

Dr. c. 62 "Settlements with buyers and customers"

Set of c. 46 "Completed stages of work in progress" - for the amount of work performed.

In the accounting of the enterprise, operations under a compensation agreement are reflected in the same way as offset operations.

Analytical accounting on account 62 is maintained for each buyer or customer. The construction of analytical accounting should ensure the receipt of data on buyers and customers on settlement documents, the payment deadline for which has not come; buyers and customers on unpaid settlement documents on time; advances received.

But there are also situations when the buyer or customer cannot repay his debt to the enterprise either in cash or with his own property (for example, bankruptcy of an organization, insolvency of a legal entity, etc.). Therefore, after the expiration of the limitation period, the receivables of the enterprise are subject to write-off. The limitation period begins to be calculated at the end of the period for the performance of the obligation, if it is determined, or from the moment when the creditor has the right to present a claim for the performance of the obligation. During this period, the organization may seek protection through a court or arbitration.

The accounts receivable identified as a result of the inventory with an expired limitation period are written off (based on the order of the head) by any of the following methods:

D-t c. 91 "Other income and expenses"

Set of c. 62 "Settlements with buyers and customers", i.e. written off as a reduction in profits;

D-t c. 63 "Provisions for doubtful debts"

Set of c. 62 "Settlements with buyers and customers", i.e. written off at the expense of previously created allowances for doubtful debts.

But even in this case, the receivables are not considered canceled, and the organization can still recover it if the property status of the debtor changes. It is recorded on the off-balance account 007 “Debt of insolvent debtors written off as a loss” within 5 years from the date of write-off.

Upon receipt of funds for previously written off receivables, the following accounting entry is made:

Dt of accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts"

Set of c. 91 "Other income and expenses".

At the same time, off-balance account 007 “Debt of insolvent debtors written off at a loss” is credited.

Thus, depending on the type of activity the enterprise is engaged in and what kind of relationship has developed between it and its buyers and customers, management can choose any method of settlements with its customers and organize the most convenient option for accounting for these calculations.

1.2 Regulatory documents governing the organization and accounting of settlements with buyers and customers

Regulatory documents (codes, laws, orders, etc.) are intended to legislate certain aspects of the activities of individuals and legal entities. Also, regulatory documents represent certain rules, guidelines, standards, allow individuals to properly organize their activities, warn against wrong steps. In relation to settlements with buyers and customers and the reflection of these operations in accounting, there are also regulatory documents.

Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards”, paragraph 1 of Art. 2 states that the use of cash registers (CRE) by an enterprise should be mandatory when making cash payments in the event of the sale of goods, the provision of services, the performance of work. But the same law, paragraph 2 of Art. 2 allows not to use cash registers for cash payments if the enterprise, when providing services to the population, issues them with the appropriate strict reporting forms. Accounting for such forms by their names, series and numbers should be kept in the book for registering forms. Thus, the financial accounting of cash settlements with the population is carried out on the basis of the relevant forms of strict reporting and is accounted for as the company's revenue.

According to Art. 823 of the Civil Code of the Russian Federation, part two of January 26, 1996 No. 14-FZ, an enterprise can provide its customers with a commercial loan in the form of a deferment and installment payment for goods, works and services. The amount of interest for the use of a commercial loan is established by the enterprise in the relevant agreement with the buyer. The buyer must pay for the goods, works or services within the specified time, as well as the corresponding interest.

The forms of settlements between suppliers and buyers in relation to bank accounts are determined by the "Regulations on non-cash payments in the Russian Federation", approved by the Central Bank of the Russian Federation on 03.10.2002 No. 2-P. These include:

· money orders

letters of credit

collection

The form of payment is chosen independently by the buyer and is agreed with the organization supplying him with goods, work, services, in a business contract.

The supplier and the buyer may terminate their obligations to each other by offsetting mutual claims. To set off, a statement by one of the parties is sufficient. Article 410 of the Civil Code of the Russian Federation allows organizations to carry out offsets if mutual obligations:

counter (the creditor under one obligation is the debtor under another and it is not disputed);

Homogeneous (they can be compared, for example, expressed in monetary terms);

The deadline for their execution has come or is not specified in the contract at all or is determined by the moment of demand.

When the right of claim is assigned, the organization writes off the receivables of the buyer at the expense of the new creditor. At the same time, according to PBU 19/02 “Accounting for financial investments”, receivables acquired on the basis of an agreement on the assignment of the right to claim from a new creditor are classified as financial investments and are accepted for accounting at the actual costs of their acquisition.

Accounts receivable subject to write-off are identified based on the results of the inventory of liabilities. The revealed results are reflected in the act of inventory of settlements with buyers, suppliers and other debtors and creditors. A written justification is attached to the act. Based on these documents, the head issues an order to write off the debt. In accordance with the regulation on accounting and financial reporting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, write-off of receivables is possible in the following cases:

1. If it is recognized as unrealistic to collect. This is possible in connection with the liquidation of a legal entity (debtor organization). In accordance with Art. 419 of the Civil Code of the Russian Federation in this case, the settlement obligations are terminated, and the document on the basis of which it is established that the receipt of the debt is unrealistic will be a record of the liquidation of the legal entity in the Unified state register, which is issued by a certificate from the tax inspectorate, in which the debtor organization is registered.

2. If the limitation period has expired, i.e. the period during which an action can be brought against a debtor who has not performed an obligation. The limitation period under Art. 196 of the Civil Code of the Russian Federation is counted from the moment the deadline for fulfilling the obligation expires and is three years. Article 197 of the Civil Code of the Russian Federation allows the establishment of special limitation periods for certain types of claims, reduced or longer in comparison with the general period.

The limitation period may be interrupted. According to Article 203 of the Civil Code of the Russian Federation, the limitation period after a break begins anew. The time elapsed before the break does not count towards the new time limit.

A break is possible in two cases:

1. The buyer acknowledged the debt, i.e. partially repaid the debt or paid interest for late payment, signed an act of reconciliation of mutual settlements, wrote an application for offsetting mutual claims, etc.

2. The creditor organization filed a claim with the court. However, if the court did not consider it, then the limitation period is not interrupted.

In accordance with the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, accounts receivable from buyers and customers are written off to the account of the reserve for doubtful debts or to the financial results of a commercial organization. In the latter case, in accordance with the Regulation on Accounting "Expenses of the Organization" PBU 10/99, approved by the Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n, such expenses are subject to reflection as other expenses of the organization.

Thus, the regulatory documents of the Russian Federation regulate the forms of settlements with buyers and customers, the method of their accounting, as well as the procedure for writing off the organization's receivables.

2. Accounting for settlements with buyers and customers of Neon + LLC

2.1 Brief economic characteristics of Neon + LLC

Neon+ LLC is located in Volgograd region city ​​of Kotovo. This organization was established in April 2006. The main purpose of the establishment of the Company is to provide services to the population and carry out commercial activities to generate profit, expand the market for services and goods.

Neon+ LLC is engaged in the following activities:

construction and repair of buildings and structures;

production of general construction works;

production of electrical work;

Organization and implementation of activities in the field Catering;

organization and implementation of wholesale, commission and retail trade;

intermediary activity;

production of consumer goods;

organization and implementation of activities in the field of household and other services;

· lease and sublease of movable and immovable property;

provision of transport services for the transportation of goods and passenger traffic on the territory of the Russian Federation and abroad;

implementation of foreign economic activity;

implementation various kinds transactions, except for those expressly prohibited by law with any counterparties;

implementation of other types of economic activity in accordance with the established procedure.

At the enterprise, the manager is responsible for the organization of accounting, compliance with the law when performing business operations, and the accountant himself is kept by the accountant appointed by him. LLC "Neon +" does not have an accounting service due to the small volume of production. Therefore, all the functions of such a service are performed by an accountant.

The accountant keeps records on the basis of the accounting policy of the enterprise (Appendix 1), drawn up for accounting and taxation purposes. This document is quick guide on the organization of accounting, it reflects the main methodologies for conducting primary observation and cost measurement, the current grouping and generalization of the facts of economic activity. Also, the organization has developed and approved its own working chart of accounts (Appendix 2), which the accountant should be guided by when assigning individual transactions to accounts.

To have an idea of ​​the quality of the work of this organization, we analyze the economic indicators. To do this, consider several tables compiled on the basis of the balance sheet and income statement (Appendix 3 - 6).

Table 2.1. Horizontal analysis of the aggregated balance sheet of Neon+ LLC for 2007

This table shows that the total turnover of economic assets, i.e. assets, against the beginning of the year increased by 312 thousand rubles, which refers to the positive factors in the development of production. But during the same period, the obligations of the enterprise also increased. Comparing current assets and external debt of the organization, we can say that at the beginning of the year the company is insolvent, but at the end of the reporting period it becomes solvent. The liquidity of the enterprise shows the real solvency of the organization, it amounted to: at the beginning of the year - 0.65; at the end of the year - 1.09. Such a value of indicators indicates an unsatisfactory structure of the balance sheet of an enterprise that needs to take measures to restore solvency (the normalized value of this coefficient is at least 2). Also, based on table 2.1, we can conclude that the company operates mainly at the expense of borrowed funds.

At the beginning of 2007, Neon+ LLC did not have its own funds. At the end of the year, it had equity capital of 73 thousand rubles. through retained earnings. Thus, it is possible to analyze the security of current assets with own funds at the end of 2007: the presence of own working capital - 26 thousand rubles; the coefficient of security of current assets with own funds - 0.081. Net working capital amounted to: at the beginning of the year: - 33 thousand rubles, at the end of the year: 26 thousand rubles. The comparison shows an increase in net working capital by 59 thousand rubles.

The firm for 2007 received a net profit in the amount of 73 thousand rubles. Profit from sales amounted to 133 thousand rubles. (with the cost of sold works and services 2,468 thousand rubles). The ratio of profit and invested capital (own, borrowed, etc.) shows profitability indicators. The economic meaning of the values ​​of these indicators is that they characterize the profit received from each ruble of funds invested in the enterprise. Table 2.2 presents the main profitability indicators of Neon+ LLC.

Table 2.2. Production efficiency indicators at Neon+ LLC

After analyzing this table, we can conclude that in 2006 the company was unprofitable, unprofitable. However, in 2007 Neon+ LLC became a profitable organization. Thus, over the year, the organization has achieved positive indicators of production efficiency and today is successfully operating.

2.2 Primary accounting of settlements with buyers and customers in Neon + LLC

Neon+ LLC, as mentioned above, provides its customers with services through electrical installation work. Consider an example of a calculation with a customer represented by the Department of Education of the Administration of the Danilovsky Municipal District of the Ostrovskaya MDOU.

The basis for the provision of services is an agreement that was concluded by the Ostrovsky MDOU with Neon + LLC on December 21, 2007 (Appendix 7). This document contains the following points:

1. The subject of the contract is electrical work in kindergarten Art. Ostrovskaya, which the organization undertakes to fulfill.

2. The total cost of work under this contract, including VAT, is 23,637 rubles. 50 kop. This amount is based on approved estimates. Prior to the start of work, the customer provides an advance payment in the amount of 30% of the cost of services, and then, upon completion of work, the final payment is made within 10 days after the signing of the Certificate of Completion. Settlements are carried out in a non-cash form, by transferring funds to the settlement account of Neon + LLC.

4. Responsibilities of the parties: for the performance of "Neon +" works, the Ostrovskaya MDOU confirms with a signature their performance in the Certificate of Completion of Works.

5. The customer guarantees to pay for the services, in turn, Neon + LLC guarantees the quality of the work.

6. The terms of this contract coincide with the terms of the work.

The contract also specifies the legal addresses and details of both parties.

After signing this contract, an advance payment in the established amount is made. Then, Neon + LLC performs installation work within the established time limits.

Upon completion of work, on 10.01.2008, the organization provides the customer with an invoice and an act of completion. The invoice (Appendix 8) provides a description of the work performed and its total cost. The Certificate of Completion (Appendix 9) describes the components of this work. Here, the cost of work consists of cable installation, which includes the cost of employees' wages and other costs, the cost of materials used, as well as VAT. To the Act, in addition to the invoice, a certificate of the cost of materials at the facility is provided (Appendix 10). It presents the materials used, as well as their cost.

The Ostrovskaya MDOU signs the Certificate of Completion, after which it must transfer the remaining cost of the services rendered to the settlement account of Neon + LLC.

Based on the primary documents of settlements with buyers and customers, the accountant fills in the balance sheet (Form No. 284). It collects information about current events in the current month. The very first column contains the names of legal entities or individuals. The column "Opening balance" reflects the amount of receivables of buyers or advances paid by them. Further, the statement contains information about the accrued tax deductions. The following columns are intended to reflect business transactions, i.e. increase in receivables or payment by customers and buyers of their obligations. The “Final balance” column contains information about the remaining debt of buyers, as well as about the obligations of Neon + LLC to its customers.

According to the presented balance sheet (Appendix 11), it can be seen that on 01/01/2008 the organization had an advance payment from the Ostrovsky kindergarten in the amount of 7,100 rubles. Within a month, an invoice was issued to this kindergarten in the amount of 23,637 rubles. 50 kop. As of February 1, 1008, Neon+ LLC has receivables from the Ostrovsky kindergarten in the amount of 16,537 rubles. 50 kop.

Thus, Neon+ LLC submits a report on the work performed by its clients, where it informs them about the cost and types of work, and takes into account all settlements with buyers and customers in accordance with the legislation of the Russian Federation.

2.3 Synthetic and analytical accounting of settlements with buyers and customers

Neon+ LLC, carrying out its activities, has many buyers and customers. Among regular customers we can mention such organizations as Kotovskaya Central District Hospital, CJSC "Garantia", LLC "Tamerlan" and others. To account for settlements with buyers and customers, a synthetic active-passive account 62 “Settlements with buyers and customers” is used.

In the working plan of accounts for the financial and economic activities of Neon + LLC (Appendix 2), the following sub-accounts for account 62 are approved:

1. Settlements with buyers and customers for the main activity.

2. Settlements with buyers and customers for advance payments.

3. Settlements with buyers and customers, personal services.

4. Settlements with buyers and customers for other works.

As mentioned in paragraph 2 of this chapter, Neon + LLC receives an advance payment in the amount of 30% of the cost of the entire work as a guarantee from its customers. Therefore, the debit of account 62 reflects an increase in receivables, and the credit shows the receipt of advances from buyers or the repayment of receivables by them.

For the moment of realization of services the fact of full performance of the corresponding works and signing of the corresponding certificate of their acceptance-delivery is accepted. Therefore, until the work is completed, the firm cannot account for the profit on this contract.

Upon receipt of an advance payment to the settlement account of the organization, the following accounting entry is made:

Dr. c. 51 "Settlement account"

Set of c. 62.2 "Settlements with buyers and customers for advance payments."

1. D-t c. 62 "Settlements with buyers and customers"

Set of c. 90 "Sales" (for the amount of work performed);

2. D-t c. 90 "Sales"

Set of c. 68.2 "Settlements with the budget for VAT" (for the amount of VAT);

3. D-t c. 62.2 "Settlements with buyers and customers for advance payments"

Set of c. 62 "Settlements with buyers and customers" (for the amount of the advance received earlier).

The final settlement of the buyer with the company "Neon +" LLC is made out by posting:

Dr. c. 51 "Settlement account"

Set of c. 62 "Settlements with buyers and customers" (for the amount of work performed minus the advance received earlier).

Consider specific example synthetic accounting LLC "Neon +". After analyzing the balance sheet (Appendix 11), we can say that in January 2008 the following operations were carried out:

· work performed for the amount of 275,212 rubles. 12 kop. (including VAT):

Dr. c. 62 "Settlements with buyers and customers"

Set of c. 90 "Sales"

Defined VAT (18%) payable to the budget:

Dr. c. 90 "Sales"

Set of c. 68.2 "Settlements with the VAT budget"

· settlement of buyers with Neon + LLC was made by transferring funds to the settlement account of the organization in the amount of 205,760 rubles. 00 kop.:

Dr. sch. 51 "Settlement account"

Set of c. 62 "Settlements with buyers and customers".

Analytical accounting on account 62 is maintained for each buyer or customer. Let's consider an example of analytical accounting of settlement with the customer Department of Education of the Administration of the Danilovsky Municipal District of the Ostrovskaya MDOU.

In December 2007, an agreement was signed and an advance payment was received from the customer. The accountant opens an analytical account in the name of the client and makes the posting:

Dr. c. 51 "Settlement account"

Analytical kit account 62 “Settlements with Ostrovsky MDOU”, sub-account 2 “Settlements with buyers and customers for advance payments” - 7100–00.

In January 2008, the Certificate of Completion was handed over to the customer and signed by both parties. The organization has made the following accounting entries:

1. Dt of analytical account 62 “Settlements with Ostrovsky MDOU”, sub-account 1 “Settlements with buyers and customers for the main activity”

Set of c. 90 "Sales" - 23637-50;

2. D-t c. 90 "Sales"

Set of c. 68, sub-account 2 "Settlements with the budget for VAT" - 3605-72;

3. Dt of the analytical account "Settlements with Ostrovsky MDOU", sub-account 2 "Settlements with buyers and customers for advance payments"

Kt of analytical account 62 “Settlements with Ostrovsky MDOU”, sub-account 1 “Settlements with buyers and customers for the main type of activity” - 7100–00.

In February 2008, the final settlement of the buyer with the organization was made, which was formalized by posting:

Dr. c. 51 "Settlement account"

Kt of analytical account 62 “Settlements with Ostrovsky MDOU”, sub-account 1 “Settlements with buyers and customers for the main activity” - 16537–50.

After all calculations have been made, this analytical account is closed.

Thus, Neon+ LLC makes settlements with its buyers and customers in the form of an advance payment. The organization maintains synthetic and analytical accounting of settlements with buyers and customers in full compliance with the Federal Law of November 21, 1996 No. 129 - FZ "On Accounting".

3. Improvement of accounting and organization of settlements with buyers and customers in Neon + LLC

LLC "Neon +" quite rationally keeps records of settlements with buyers and customers. But for a more accurate organization of accounting and tracking receivables, it is necessary to make some changes to the accounting policy and specifically to accounting for settlements with buyers and customers.

Accounting in the organization is carried out manually, as a result of which there are errors in the calculation and the balance between income and expenses is disturbed. In my opinion, it is advisable to automate accounting. This will avoid many miscalculations, and the accountant will be able to save time when making calculations and filling out reporting documents. An automated accounting system will simplify the storage order: documents can be located in in electronic format and there is no need to organize an archive to store numerous reports. Also, such an organization of accounting involves quick and convenient access to any document. Another advantage automated system accounting is that it will reduce the risk of dishonest work of an accountant and increase control over his activities.

The accounting policy for accounting and taxation purposes of Neon+ LLC is presented only in in general terms(app. 1). It does not specify the workflow system, the procedure for reflecting various operations, keeping records of these operations and reflecting them in primary documents, which is required by PBU 1/98 "Accounting policy of the organization". Therefore, the organization is recommended to register all the points of accounting.

In relation to settlements with buyers and customers, the following points must be fixed and detailed in the accounting policy:

1. Types of primary documents used in settlements with buyers and customers, the procedure for filling them out and accepting them for accounting, as well as the document flow process according to these calculations;

2. The procedure and time of accrual of accounts receivable and its repayment;

3. Basic postings used to reflect settlements with buyers and customers;

4. Conducting an inventory of receivables;

5. The procedure for recognizing accounts receivable as overdue, as well as its write-off;

6. The process of repayment by buyers of overdue receivables and the reflection in the accounting of this operation.

Thus, if the accounting policy is reflected detailed description bookkeeping, the organization will solve many problems. For example, a new accountant hired will have an idea about the accounting structure of Neon + LLC, its maintenance procedures, document flow, and, therefore, will be able to immediately begin to perform their duties.

In paragraph 2, the main activities of Neon + LLC were named. The company provides a wide range of services. But when accounting for settlements with buyers and customers in the working chart of accounts (Appendix 2), there are only three sub-accounts that reflect the type of service in a general form: sub-account 1 - settlements for the main type of activity, sub-account 3 - settlements for household services, sub-account 4 - settlements for other jobs. At the moment, the organization has established the production of only a few types of services. With such sub-accounts, it is impossible to determine what kind of work was performed. Therefore, the organization does not have the opportunity to analyze its activities, identify the intensity of each work, compare the demand for the types of services provided to the population.

I think that the organization should revise the sub-accounts to account 62 "Settlements with buyers and customers." They should reflect the work established by the enterprise:

1. electrical work;

2. activities in the field household services;

3. intermediary activity;

4. general construction works;

5. retail trade;

6. other works and services.

Using such sub-accounts, the organization will be able to highlight the most frequently performed jobs and, as a result, either focus on these jobs, or take measures to disseminate information about its activities.

In the course of economic activity, Neon+ LLC creates receivables. The task of the accountant is to determine the maturity of this debt, to identify receivables outstanding on time, to warn management in a timely manner about the expiration of the limitation period for receivables. All this is revealed as a result of the inventory of debts. Therefore, Neon + LLC, as mentioned above, must indicate in its accounting policy the date of the inventory of receivables (at least once a year). And the financial result of the organization depends on whether the accounting and control of receivables is organized correctly.

To conduct an inventory, a special commission appointed by the head should be created. Checking the status of receivables should be carried out for each buyer and customer separately in order to know from whom it is to subsequently demand payment of the debt. After the inventory, the organization, in my opinion, should study what percentage of non-return of receivables falls on one or more main debtors; whether non-payment by one of the main debtors will affect the financial position of the enterprise, as well as assess the timing of the formation of debts and the timing of their possible repayment.

But, in my opinion, identifying overdue receivables once a year is not enough. Management should be regularly informed about the status of buyers' indebtedness in order to be able to prevent buyers from defaulting on their obligations. To do this, the accounting department must submit a weekly report to management on the availability and movement of receivables. Table 3.1 presents a possible format for this reporting.

Table 3.1. Accounts receivable report from "____" to "____"

This report form reflects all necessary information to control accounts receivable.

Neon+ LLC conducts settlements with buyers and customers mainly with the help of payment orders. But this form of payment does not give the organization any guarantee that the client will pay for the work performed. Since the company in most cases conducts one-time and episodic settlements with buyers, it is more profitable to make settlements in a letter of credit. The essence of the letter of credit is that the buyer's bank instructs the supplier's bank to pay for the work performed by the supplier, in this case Neon + LLC, on the terms stipulated in the recipient's letter of credit application. The buyer's bank deposits the amount of the letter of credit on a separate account for subsequent coverage of payments to the supplier according to notifications from the bank servicing him. If the buyer does not have enough funds on the current account, then the letter of credit can also be issued at the expense of a bank loan. Thus, Neon+ LLC will always have a guarantee that the payment for the services rendered will be made.

The organization will have to carry out work only after receiving notification of the opening of a letter of credit. Then, after performing the relevant work, Neon + LLC must provide its bank with a set of documents indicating the fulfillment of the conditions of the letter of credit (invoices, waybills, work acceptance certificate). The supplier's bank must check the documents for compliance with the buyer's instructions, and if no shortcomings are found, credit the funds to the account of Neon + LLC.

Conclusion

The correct organization of accounting for settlements with buyers and customers undoubtedly plays one of the important roles in every organization. After all, the profit of the enterprise consists of payment by customers for goods sold, work performed or services rendered. The resulting receivables require proper accounting for timely tracking of the expiration of the limitation period. The presence, as well as the increase in debts with an expired limitation period, significantly reduce the profit of the organization.

Depending on the type of activity the enterprise is engaged in and what kind of relationship has developed between it and its buyers and customers, management can choose any of the existing methods of settlements with its customers and organize the most convenient option for accounting for these calculations.

In the Russian Federation, there is a fairly developed regulatory framework that determines the organization of accounting in enterprises. Regarding settlements with buyers and customers, there are also regulatory documents regulating the forms of settlements with buyers and customers, the method of their accounting, as well as the procedure for writing off the organization's receivables.

The course work considers the accounting of settlements with buyers and customers in Neon + LLC. After analyzing the economic activity of this enterprise, we can conclude that in the third year of its existence it became a profitable organization. In 2007, positive indicators of production efficiency were achieved, although the enterprise operates mainly at the expense of borrowed funds. Thus, the overall profitability improved from -7.3% in 2006 to 4.9% in 2007. The organization's liquidity ratio for 2007 increased from 0.65 to 1.09. And since its value must be at least 2, such a liquidity ratio of Neon + LLC indicates an unsatisfactory structure of the balance sheet of the enterprise, which needs to take measures to restore solvency.

The company has its own accounting policy, which reflects the basic procedures for accounting. A chart of accounts used in synthetic accounting has also been developed.

The document flow of Neon+ LLC is organized competently, primary documents for settlements with suppliers and customers are drawn up in a timely manner. For settlements with buyers and customers, the organization uses the following primary documents: a business contract, an act of work performed, an invoice with a certificate attached to it on the cost of materials at the facility. The enterprise submits a report on the work performed by its clients, where it informs them about the cost and types of work, and takes into account all settlements with buyers and customers in accordance with the legislation of the Russian Federation.

The organization conducts settlements with its customers in the form of prepayment. Synthetic and analytical accounting of settlements with buyers and customers is organized in full accordance with the Federal Law of November 21, 1996 No. 129 - FZ "On Accounting".

I made a number of suggestions to improve accounting at Neon+ LLC. Automation of accounting will allow avoiding many errors as a result of calculations, reduce the time for making calculations, provide faster and more convenient access to various documents and also strengthen control over the activities of the accountant. Requires revision of the accounting policy of the organization. It should reflect in detail all the components of accounting, document management and reporting. The expansion of sub-accounts to account 62 "Settlements with buyers and customers" will allow you to identify the intensity of the implementation of each work, compare the demand for the types of services provided by this organization to the population. Conducting an inventory of receivables will help keep track of debts that have expired. And weekly reports on the presence of receivables will reduce the risk of customers not fulfilling their obligations to Neon + LLC. And, finally, for a higher guarantee of payment by buyers for the work performed by the enterprise, it is advisable to use a letter of credit form of payment.

Thus, Neon+ LLC should strive for a more rational organization of accounting and a more profitable direction of settlements with buyers and customers, and then its profitability will increase significantly.

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Account 62 "Settlements with buyers and customers" is intended to summarize information on settlements with buyers and customers.

Account 62 "Settlements with buyers and customers" is debited in correspondence with accounts 90 "Sales" in terms of recording revenue from ordinary activities, 91 "Other income and expenses" in terms of recording revenue from other activities.

Account 62 “Settlements with buyers and customers” is credited in correspondence with the accounts of cash, settlements for the amount of payments received (including the amount of advances received), the amounts of advances received and prepayments are accounted for separately.

On account 62.01 "Settlements with buyers and customers" records of settlements with buyers and customers are kept, accounting of advances issued is also kept separately on account 62.02 "Settlements on advances received". Analytical accounting is conducted in the context of buyers and concluded contracts. There were no currency transactions on this account in the analyzed period.

Primary accounting with buyers is organized in the Company as follows. From the head of the customer service department, the accounting department of the company receives an oral (by phone) or written (by e-mail) order to generate primary documents (waybill, invoice) for the shipment of goods to the buyer.

The order contains the following information:

name of the buyer;

Name of product;

quantity of goods;

cost of goods;

the time by which it is necessary to prepare the primary documents (actually the moment of shipment).

In the accounting department of the Company, control over the completeness of the availability of primary documents signed by buyers is carried out in the following order. The accountant in the software product forms a register of exposed primary documents, then checks the availability of documents on paper with the data of the register. Information for control is provided to the deputy chief accountant, in the absence of any document, information is sent to the head of the customer service department for re-signing by the buyer.

Acts of work performed for services, lease (sublease) and subleasing are formed by the accountant on the basis of the register of lease (sublease) and subleasing agreements concluded by the Company. The register contains the name of the buyer, details of the contract, amount and validity period. In the event of a change in the terms of the contractual relationship, the register is corrected by the Company's lawyer. Copies of these contracts are also kept in the accounting department.

Account 76 "Settlements with various debtors and creditors" is intended to summarize information on settlements on transactions with debtors and creditors not mentioned in the explanations to accounts 60 - 75: for property and personal insurance; on claims; on amounts withheld from the remuneration of employees of the organization in favor of other organizations and individuals on the basis of executive documents or court decisions, and other operations.

Account 76 "Settlements with different debtors and creditors." The list of sub-accounts of account 76 "Settlements with other debtors and creditors" is presented in table 6.

Table 6. - List of sub-accounts opened for account 76 "Settlements with other debtors and creditors" in Delta Telecom-Ural LLC

Let us describe in more detail the accounting procedure for some of the sub-accounts of account 76:

76.15 "Settlements on transferred payments". Delta Telecom LLC acts as the Company's agent for receiving payments. Account 76.15 records the funds transferred to the agent, records the remuneration received by the Company from the agent, records additional (processing) services received by the Company from the agent. According to the results of the calendar month, an act of work performed is formed from the agents.

Account 76.16 “Settlements on incoming payments” keeps records of settlements with subagents of the Company, similar to the procedure for accounting for settlements with an anatomist.

The very economic essence of settlements with subagents is as follows. Subagents (legal entities, individual entrepreneurs), having concluded an agreement with Delta Telecom-Ural LLC, begin to accept payments from the population for communication services, housing and communal services, public services through the DeltaPay payment system. Subagents are divided into two categories: credit (replenishment of the virtual balance is made after receiving payments through the payment terminal) and advance (payments are accepted within the amount deposited by the subagent to the virtual balance).

A high volume of receivables at the end of the reporting period arises for the following reasons, as a rule, December 31 is a day off (non-working) day, on which the volume of replenishment of the population of their personal accounts increases mobile phones, payment for fixed communication and the Internet in connection with the end of the billing period with the service provider. Acceptance of payments is possible only within the virtual balance of the subagent. In the absence or complete use of funds on the virtual balance of the subagent, the terminal loses connection with the payment system, stops accepting payments, which is primarily a direct loss for both the subagent and Delta Telecom-Ural LLC, since the number of accepted payments the amount of remuneration depends on both the Company and the subagent. In order to avoid the described situation, subagents for a certain remuneration specified in clause 10 of the model agreement between Delta Telecom-Ural LLC and its subagents, the latter pay remuneration to the Company for providing a limit on weekends (holidays) when large volumes of payments are accepted from the public. After the end of the New Year holidays, established at the legislative level, accounts receivable formed on December 31 of the reporting year are repaid. Thus, as of December 31 of the reporting year, as well as throughout the entire period, the actual debt of subagents to the Company is current, since it is repaid within a short period, after which it is formed again.

Monthly on last number Every month, the organization forms acts of work performed under contracts for accepting payments. This work consists simultaneously in the work of several structural divisions of the Company. Terms of formation of acts 1 - 15 day of the month following the reporting one. In Figure 6, we present a scheme for the formation of acts of work performed under service contracts.

Rice. 6. – Scheme of primary accounting of settlements with subagents (settlements within the framework of the payment acceptance agreement) Delta Telecom-Ural LLC

Extract from the accounting policy of the Company:

Allowance for doubtful receivables

The organization creates a reserve for doubtful receivables in accordance with paragraph 70 of the Order of the Ministry of Finance of the Russian Federation of July 27, 1998 No. 34n.

Accounts receivable of an organization that is not repaid or with a high degree of probability will not be repaid within the terms established by the agreement and is not provided with appropriate guarantees is recognized as doubtful.

Accounts receivable are recognized as doubtful if the following conditions are met simultaneously:

1) accounts receivable within 1095 calendar days from the date of calculation in accordance with the terms of the contract (agreement) is not recognized as a debtor.

In this case, the fact of recognition of debt is determined in accordance with the provisions of Chapter 12 of the Civil Code of the Russian Federation "Limitation period";

2) at the time of the expiration of 1095 calendar days, the organization has begun legal proceedings regarding the collection of receivables, or the debt has been transferred to a collection agency for collection.

At the same time, there is no actual formation of a reserve on account 63 “Reserve for doubtful debts”. The period of 1095 calendar days was probably chosen by the organization in order not to actually form a reserve, since 1095 calendar days is 3 calendar years, which is the total limitation period, after which the debt becomes overdue and is subject to write-off to financial results of the Company's work.

accounting audit buyer customer

Settlements between suppliers and buyers that are legal entities are made in non-cash form. When concluding contracts, organizations determine the form and procedure for settlements acceptable to both parties.

Settlements made by organizations through a bank can be divided into two main categories:

Ш settlements on commodity transactions

Ш settlements for non-commodity transactions

Settlements for commodity transactions include payments for goods sold (materials, fixed assets), services rendered, and work performed. As a rule, these are transactions carried out as part of the core business of the company and make up the bulk of the settlements of commercial firms.

Settlements on non-commodity transactions include transfers of funds in the settlement of financial obligations, settlements with non-profit organizations (educational institutions, funds), with tax authorities, with other government agencies etc.

The main forms of payment for commodity transactions are:

SH acceptance

Letter of credit

Ш settlements by payment orders

Ш settlements by checks,

Ш settlements by bills

Ш settlements by means of planned payments.

The use of one or another form of payment is provided for in the agreement between the parties (supplier and buyer), except in cases where the rules of the bank establish required forms calculations.

The acceptance form of payment is one of the most common. Acceptance is the consent of the payer to pay the supplier's payment request within a strictly defined period. The acceptance form of payment is beneficial for the buyer, since it reduces financial risks and allows you to refuse payment if the supplier violates the terms of the contract.

There are two main types of acceptance:

Ш preliminary acceptance

Ш subsequent acceptance

When there is a preliminary acceptance, the payer, upon receipt of the payment request, agrees (accepts) the payment or refuses the payment. If a refusal to pay is not declared within the prescribed period, then the demand is considered accepted and paid on the next day.

Subsequent acceptance implies immediate payment of the supplier's payment request. In this case, the payer retains the right to refuse acceptance within three days in case of incorrect payment. The buyer's refusal to accept may be partial or complete. Reasons for a complete refusal to accept a payment request may be justified claims regarding the quality of goods (works, services) or claims in connection with non-compliance with the terms of the contract. Partial refusal of acceptance may be due to a discrepancy between the contractual price, short delivery, marriage, etc. An unreasonable refusal of the buyer to accept may result in financial sanctions provided for by the contract or appointed by the arbitration court.

Goods for which a complete refusal of acceptance followed are usually transferred to the buyer for temporary safekeeping. By agreement of the parties, such goods can be subsequently returned to the supplier, accepted by the buyer at a discount, transferred to a third party, etc.

With a letter of credit form of payment, the bank, at the request of its client - the buyer, instructs the supplier's bank to pay for the goods shipped by the supplier on the terms stipulated in the buyer's letter of credit application. The buyer's bank deposits the amount of the letter of credit on a special account. In the future, payments are made to the supplier at the expense of the deposited amount upon receipt of notifications from the latter's bank.

A letter of credit can be issued both at the expense of the buyer's own funds and at the expense of a bank loan. The letter of credit form of payment is actively used in foreign trade operations. In addition, it is used in settlements between the supplier and the buyer, when a positive history of transactions has not yet been accumulated and counterparties prefer to play it safe, not knowing each other too well.

With a letter of credit form of payment, products are paid for at the location of the supplier after its shipment, after the supplier presents his bank accounts and a set of documents stipulated by the contract confirming the shipment of goods. There are four parties involved in this form of settlement relationship: the buyer, the buyer's bank, the seller's bank and the seller. Thus, a letter of credit is an instruction from the buyer's bank to the seller's bank to pay settlement documents.

In cases where the seller has doubts about the solvency of the buyer and requires advance payment, and the buyer doubts the reliability of the supplier and does not agree to prepayment, a letter of credit form of payment may become optimal way the interests of both parties.

The letter of credit form of payment is quite expensive. As part of the cost of a letter of credit, one should take into account not only the bank's commission, but also the lost profit from the diversion of working capital of buyers. Therefore, it is advisable to use this form of payment only if the financial risks are high and the probable losses exceed the costs of using a letter of credit.

The most common form of non-cash payments are payments by payment orders. Settlements by payment orders are carried out in cases where the account holder instructs the bank servicing him to transfer the amount indicated by him from his account to the account of the recipient of funds. Payment orders are used for preliminary and subsequent payment for goods (services, works), for transferring payments to the budget and during off-budget funds and other legal and individuals. Payment order valid for 10 days from the date of issue. If the payment term is not indicated in the order, then it is considered the date of acceptance of the document by the bank. A payment order is considered executed only at the moment the funds are credited to the beneficiary's account specified in the order.

Currently, settlement checks are increasingly used for non-cash payments. A settlement check is a written instruction drawn up on a special bank form by the account holder (drawer) to pay a certain amount to the recipient (check holder).

Typically, settlements using checks are made in the following sequence. First, a contract of sale is concluded, which indicates that payments are made by checks. To receive a check book, the buyer of goods submits an application to the bank. Then the buyer deposits on a special account in the servicing bank the amount due to which the checks will be paid in the future. After that, the supplier ships the goods, and the buyer writes him a check for the cost of the goods received. The supplier presents a check to the bank serving him for collection to receive payment. The supplier's bank presents the received check for payment to the buyer's bank, and the buyer's bank pays for the check from the amounts previously deposited.

IN last years in the practice of settlement and monetary relations, the position of the bill has strengthened. The promissory note is increasingly used

Ш for registration of commodity credits provided by the seller to the buyer in the form of a deferred payment

Ш as collateral for obtaining a bank loan or loan

Ш as a means of securing the obligations of third parties

From the moment the promissory note is issued, the obligation under the original contract (purchase and sale, contract, etc.) is transformed into a debt under the promissory note transaction, i.e. into a loan obligation. The following terms of payment may be specified in the bill:

Ш at the time of presentation of the bill

Ш some time after the presentation of the bill

Ш after a certain period after the drafting of the bill

W specific date

Interest may be charged only on bills of exchange that are payable immediately upon presentation or after a certain time after presentation. If the bill of exchange specifies a certain date for payment, then no interest is accrued on such a bill.

The holder of a promissory note, the due date for which is scheduled for a certain day or on a certain day from drawing up or presentation, must present it for payment on that day (or on the next business day of the week). If within three days the holder of the bill has not presented the bill for payment, then all costs and risks are transferred from the debtor to the holder of the bill. In the case of a partial payment, the debtor may demand that such payment be noted on the bill of exchange and that a receipt be issued to him. If the debtor paid the bill on time, he is released from the obligation.

Calculations in the order of planned payments are used with stable permanent relationships between organizations for goods, works and services. Payments in these cases are made in fixed amounts within the terms established by the agreement. The supplier and the buyer regularly monitor the compliance of payments with the actual volume of deliveries. Based on the results of the reconciliation, a recalculation is made.