Keeping records of sources of property formation. Practice report: Accounting for the sources of property formation, performance of work on inventory of property and financial obligations of the organization "at the enterprise Deni LLC
The property (assets) of the enterprise is the basis of its life. Property is means and objects of labor, cash and their equivalents, capital investments, etc. The composition of the property of the enterprise is presented in table. 1.
Table 1
The composition of the property of the enterprise
TO fixed assets include means of labor, the service life of which exceeds 12 months (for example, buildings and structures, vehicles, equipment).
Intangible assets do not have a physical basis, but have a valuation and generate income for the organization (for example, the exclusive rights of the owner to a trademark, inventions, computer programs, appellations of origin, etc.).
Under investments in non-current assets understand the costs of the organization for objects that will subsequently be accepted for accounting as fixed assets or intangible assets.
Financial investments- these are investments in shares of joint-stock companies and authorized (reserve) capitals of other organizations, bills and bonds, contributions under a simple partnership agreement, loans granted to other organizations, deposits in banks, receivables acquired under an assignment agreement of the right to claim. Long-term investments include investments for a period of more than one year. Financial investments for a period of less than a year are classified as short-term.
Inventory- these are raw materials and materials, spare parts, fuel, finished products, goods intended for sale, household equipment (with a service life of less than 12 months), containers, packaging, overalls and other inventories.
TO money include cash in the cash desk of the organization, monetary documents, money on settlement, currency and special accounts in banks, transfers on the way.
Funds in settlements- this is the receivables of buyers, suppliers for received advances, buyers and suppliers for claims made, employees of the organization for accountable amounts, etc.
1.3. Sources of formation of the property of the enterprise
To acquire property (assets), the company needs funds - both its own investments and attracted from outside.
Own funds primarily include the authorized (reserve) capital, which the owners form when opening an enterprise. The company's own funds are called equity. If the owners do not distribute the profit, but leave it for business development, this is called profit capitalization, because. leads to an increase in equity capital.
The borrowed funds form borrowed capital, or liabilities. Loans and credits, funds of investors, outstanding debts to counterparties and personnel can be attracted. Sources of formation of the property of the organization are presented in table. 2.
table 2
Sources of organization property formation
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Practice report
Accounting, management accounting
Doing accounting sources of property formation, work performed on the inventory of property and financial obligations
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Introduction
1.4 Accounting for loans and borrowings
2. Conducting an inventory and checking the actual correspondence of the actual inventory data to accounting data
2.1 Organization, technique and methodology for conducting an inventory and its reflection in accounting
2.2 Inventory of certain types of property
3. Conducting an inventory of the financial obligations of the organization
3.1 Inventory of the organization's obligations
Conclusion
Bibliography
Application
Introduction
Accounting for the sources of property formation, the work performed on the inventory of property and financial obligations is the preparation of specialists to obtain deeper knowledge, practical skills that will ensure successful work in the future, as well as preparation for writing a reporting work.
The objectives of the practice are:
1)Acquaintance with the work of the company "TransVyshkomontazhServis", learn the structure of accounting; 2)Studying the main documents of the company: charter, accounting policy; 3) Studying the design of primary, summary documents and accounting registers for accounting for labor and wages; calculation of various types of basic and additional wages; registration of accounting registers financial results enterprise activities; registration of accounting registers for accounting of capital, reserves and targeted financing; registration of accounting registers for accounting for short-term and long-term credits and loans; the procedure for documenting the results of the inventory; reflection in the accounting results of the inventory; 3)Familiarization with the inventory and verification of the actual correspondence of the actual inventory data with accounting data, and the procedure for drawing up a loan agreement; 4)The study of accounting technology for conducting and registering an inventory. Industrial practice is an important stage in the training of qualified specialists. It is a kind of educational and auxiliary process, during which theoretical knowledge is consolidated in production. Practice is the final stage in the process of preparing an accountant for independent production activities. PRACTICE BASE The basis for the internship is the company LLC "TransVyshkomontazhService". Organization "TransVyshkomontazhService" LLC was registered on October 07, 2010 at 628417, Tyumen region, Khanty-Mansiysk autonomous region- Yugra, in the city of Surgut, on Ostrovskogo street, in building No. 44, office 16. The company was assigned OGRN 1108602007601 and issued TIN 8602173580. The main activity is the provision of services for the installation, repair and dismantling of drilling rigs. The company is headed Davletova Roza Kalimullovna. In 2011, the company's profit amounted to 381 thousand rubles. This company has been in the construction services market for more than 10 years, it cooperates with such organizations as: OJSC "Surgutneftegaz"; LLC GK "Integra-Drilling"; LLC BK "Eurasia"; ZAO NizhnevartovskBurNeft. LLC "TransVyshkomontazhService" has extensive experience in the field of industrial construction, qualified personnel and a desire to work. Services: ) Services for the repair and dismantling of drilling rigs; ) Special services for extinguishing fires; ) services for killing, conservation and liquidation of wells; ) Services for the installation, repair and dismantling of drilling rigs and services related to the extraction of oil and combustible natural gas; ) Casing cementing services; ) Other services related to the production of oil, gas condensate and combustible natural gas; ) Well pumping services; ) Services related to the extraction of oil and combustible natural gas, except for geological exploration; ) Drilling services related to the extraction of oil and combustible natural gas; ) Services related to the extraction of oil and combustible natural gas, except for geological exploration. TVS, LLC took part in 63 auctions, won 9 of them. The main customer is RosNeft-Bureniye LLC. In courts, the organization won 25% of the cases as a plaintiff. The organization has a round seal with its name, an emblem. The emblem was approved by the Board of the Organization. The management of the organization is carried out by the board, which is the highest collegial management body, which is formed by the founders for a period of 5 years. The board of the organization includes the founders and members of the organization. The organization maintains accounting records, provides accounting, tax and statistical reporting in the manner prescribed by the legislation of the Russian Federation. The production structure of the enterprise consists of the sections, shops and services that form it, the forms of their interconnection in the process of providing services. The main elements of the production structure of the enterprise are workplaces, sections, workshops. A workplace is an organizationally indivisible link in the production process, serviced by one or more workers, designed to perform a specific production or service operation and equipped with appropriate equipment. The workplace can be stationary and mobile. Stationary workplace is located on a fixed production area equipped with appropriate equipment, and objects of labor are fed to the workplace. inventory accounting property The mobile workplace moves with the appropriate equipment as the objects of labor are processed. At the workplace level, the main drivers of productivity growth are used. It is at the workplace that the direct interaction of material, labor, technological factors of production takes place. In the case of the use of complex equipment in industries using hardware processes, the workplace becomes complex, because is served by a group of people with a certain separation of functions in the execution of the process. Site - a production unit that combines a number of jobs grouped according to certain characteristics, carrying out part of the overall production process for the manufacture of products or maintenance of the production process. At the production site, in addition to the main and auxiliary workers, there is a manager (site foreman). The sites are interconnected by constant technological connections and are combined into workshops. The workshop is the most complex system that is part of the production structure, which includes production sites and a number of functional organs as subsystems. In the shops there are complex relationships, they are characterized by a rather complex structure and organization with developed internal and external relationships. The workshop is the main structural unit of a large enterprise. It is endowed with a certain production and economic independence, is a separate production unit in organizational, technical and administrative respects. Each workshop receives from the plant management uniform planning targets that regulate the amount of work performed, quality indicators and marginal costs for the planned amount of work. The organizational structure of management consists of departments, services and divisions in the management apparatus, their systemic organization, the nature of subordination and subordination to each other and supreme body management, as well as a set of coordinating and informational links, the procedure for distributing management functions to various levels and divisions. The more perfect the organizational structure of management, the more effective the influence of management on the production process. To do this, the organizational structure must meet the following requirements: )Adaptability (the ability to adapt to changes in the external environment); 2)Dynamism, flexibility (ability to respond sensitively to changes in demand, technology, etc.); )Adequacy (constant compliance of the organizational structure with the parameters of the managed system); )Specialization (limitation and specification of the scope of activity of each managerial link); )Optimality (establishment of rational links between levels and links of management); )Efficiency (prevention of irreversible changes in the managed system during the decision-making); )Reliability (guarantee of reliability of information transfer); )Profitability (correspondence of costs for the maintenance of management bodies to the capabilities of the organization); )Simplicity (easiness for personnel to adapt to this form of management). Organization of accounting is a system of conditions for obtaining timely and reliable information about economic activity enterprises and control over the use of production resources and the sale of finished products. The components of this system are primary accounting, document flow, inventory, Chart of Accounts, accounting forms, forms of organization of accounting and computing work, the volume and content of reporting. Responsibility for the organization of accounting and compliance with the law in the course of economic activity is borne by the heads of enterprises, which, depending on the volume of accounting work, can: )Establish an accounting service headed by a chief accountant; 2)Introduce the position of an accountant; )Transfer accounting to a centralized accounting department, a specialized organization or a specialist accountant; )Handle bookkeeping in person. Usually, this work is performed by the accounting department or an accountant, and the manager must create conditions for proper accounting, ensure that all departments and services, as well as financially responsible employees, comply with the requirements of the chief accountant in the procedure for processing and submitting documents to the accounting department for accounting. In a small enterprise, accounting is maintained by an individual employee. As a rule, the accounting service is headed by the chief accountant, who reports to the head of the enterprise and is responsible for the organization and methodology of accounting. At the same time, the responsibility for financial and economic activities lies with the head of the enterprise. Chief Accountantappointed and dismissed by the head of the enterprise. The duties of the chief accountant include the reflection in the accounting registers of all business transactions; providing operational and analytical information to the management of the enterprise; preparation of financial statements in a timely manner; implementation of economic analysis of the financial and economic activities of the enterprise according to accounting data. The chief accountant, together with the head of the enterprise, signs documents that serve as the basis for the acceptance and issuance of material assets and Money, settlement, credit and financial obligations and business contracts. The chief accountant informs the head of the enterprise in writing about the documents on transactions that contradict the law and violate contractual and financial discipline. Such documents are prohibited from being accepted for execution. Upon receipt of a written order from the head of the acceptance of these documents for accounting, the chief accountant executes his order, in this case, the full responsibility for the illegality of the operations performed lies with the head of the enterprise. The chief accountant ensures the correct accrual and timely transfer of payments to the state budget, social insurance contributions, repayment of debts to banks on loans on time. The chief accountant cannot be assigned duties related to direct liability for cash and material assets. The chief accountant is prohibited from receiving inventory items and money for the enterprise by checks and other documents. The appointment and dismissal of financially responsible persons is coordinated with the chief accountant. The chief accountant of the enterprise organizes the work of the accounting department, which performs the following duties: .Calculates wages, including payroll and deductions from it, determination of social insurance and security contributions, control over the use of the payroll fund; 2.Keeps records of material and technical assets of the enterprise; .Keeps records of production costs and controls the actual cost of production; .Keeps records of financial activities (finished, shipped and sold products, profits, reserves of the enterprise); .Keeps records of monetary transactions, including accounting for cash on hand and on the current account, accounting for settlements with the budget, suppliers and creditors; .Prepares financial statements. When the chief accountant is released from his position, the state of accounting and the reliability of reporting data are checked and an act is drawn up, which is approved by the head of the enterprise. Cases are handed over to a newly appointed person. 1. Accounting for the sources of property formation
1.1 Accounting for labor and wages
Wages are the main source of income for the organization's personnel; with its help, control is exercised over the measure of labor and consumption. Wages are the most important lever for managing the economy, and therefore the state pays Special attention legal framework organization and wages. The Constitution of the Russian Federation - the main legislative document of Russia - contains articles entirely devoted to labor in the country. Thus, Article 34 of the Constitution of the Russian Federation determines that everyone has the right to freely use their abilities and property for entrepreneurial and other economic activities not prohibited by law, but economic activities aimed at monopolization and unfair competition are not allowed. The Constitution states that labor is free (Article 37). A citizen of the Russian Federation can freely dispose of his labor skills and abilities, choose the type of activity or profession. Forced labor is prohibited. Everyone has the right to remuneration for work without any discrimination and not less than the minimum monthly wage established by federal law, as well as to protection from unemployment. Everyone has the right to rest. A person working under an employment contract is guaranteed the length of working time established by federal law, weekends and holidays, and paid annual leave. The Constitution of the Russian Federation (Article 39) defines the types social protection citizens of the country: everyone is guaranteed social Security by age, in case of illness, disability, loss of a breadwinner, for the upbringing of children and in other cases established by law. The main legislative document on the organization and remuneration of labor is the Code of Labor Laws Russian Federation(Labor Code). The implementation of the rules established in its articles is mandatory for all managers and employees in the Russian Federation, regardless of the form of ownership and type of activity. Violation of any article of the Labor Code is a serious illegal act punishable by administrative or criminal procedure. There is also a whole list of documents regulating the organization of wages, which supplement and expand the Labor Code of the Russian Federation. Such documents include the Civil Code of the Russian Federation, some articles of which directly relate to relations under civil law contracts, both in the legal and economic parts (Articles 746,735,781, etc.). important documents, of course, are the "Regulation on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits" in terms of wage costs, instructions Goskomstat of Russia on the composition of the payroll and payments fund social character and other documents that allow managers and employees of accounting departments to correctly apply this or that law or regulation on the organization of remuneration. The tasks of accounting for accounting for labor and wages are reduced to the following main points: ) systematic monitoring of the correctness of the preparation and timeliness of receipt of documents on wages; ) ensuring control over the compliance of the accrued wages with the quantity and quality of products accepted from workers, established rates and bonus systems; ) ensuring the correct inclusion of wages in the cost of manufactured products, the distribution of wages of production workers between certain types of products, orders; ) control over the observance of staff discipline, that is, the correct enrollment of newly hired persons and the establishment of their official salaries in accordance with staffing tables and current salary schemes; ) control over the correct use of wage funds and promote the process of improving the regulation, organization and remuneration of labor in the enterprise (in the organization). The implementation of these tasks requires the integration of data processing of all types of accounting: operational-technical, statistical and accounting; application of modern means of computer technology. All financial and economic operations of the organization, including payroll, must be documented and justified. The list of primary documents for accounting for the use of working time and settlements with personnel (wages) and the forms of these documents are approved by a resolution of the State Statistics Committee of Russia. The primary accounting of the number of personnel of the organization is carried out on the basis of the following documents: )order (instruction) on hiring (f. No. T-1), which is the basis for hiring. Person responsible for accounting personnel employees of the organization, in accordance with the order of employment, fills out a personal card for each newly accepted person, makes an entry in work book, and a personal account is opened in the accounting department. Annex A; 2)personal card (f. No. T-2) is filled out for each employee; it contains general information about the employee (last name, first name, patronymic, date and place of birth, education, etc.), information about military registration, appointment and relocation, advanced training, retraining, vacation and other additional information (Appendix E)\\B; )an order (instruction) on transfer to another job (f. No. T-5) is applied when registering the transfer of an employee from one structural unit to another (Appendix B); )the order (instruction) on granting leave (form No. T-6) is used to issue annual and other types of leave provided to employees in accordance with the Labor Code of the Russian Federation, current legislative acts and regulations, collective agreements and vacation schedules (Appendix D); )an order (instruction) to terminate an employment contract (contract) (f. No. T-8) is issued when registering the dismissal of employees. Based on the order to terminate the employment contract, the accounting department makes a settlement with the employee (Appendix D); )the sheet of accounting for the use of working time and payroll (form No. T-12), the sheet of accounting for the use of working time (form No. T-13) record the use of working time of all employees in this organization. Table by f. No. T-13 is used in conditions of automated data processing. Table f. No. T-12 is filled in manually by an accounting employee. Symbols of worked and unworked time, presented on the title page f. No. T-12, are also used when filling out f. No. T-13 (Appendix G). These time sheets are compiled in one copy and transferred to the accounting department. They allow not only to take into account the time worked by all categories of employees, but also to monitor compliance by workers and employees with the established work regime. Based on the timesheets, wages are calculated, statistical reporting on labor is compiled. Accounting for the use of working time is kept in time sheets or by the method of continuous (everyday) registration of attendance and absence from work, or by registering only deviations (absenteeism, lateness, etc.). Notes on the reasons for absenteeism or part-time work, overtime work and other deviations from the established work schedule should be entered in the time sheet only on the basis of documents (sick leaves, certificates, orders for the performance of state or public duties, etc. ). Accounting for time spent on overtime work can also be carried out on the basis of lists of persons who performed these works. Lists are compiled and signed by the head of the structural unit; the overtime manager makes a note on the number of overtime hours actually worked. Based on the lists with such a mark, data is entered into the time sheet. Downtime can also be taken into account in the time sheet. Relevant data is entered into the timesheet on the basis of idle time sheets issued by the head of the structural unit; )the payroll statement (f. No. T-49) is used to calculate the payment of wages to all categories of workers. Recommended for medium and small organizations. When compiling this form, it is allowed not to fill out other settlement and pay statements (Appendix K); 2)payroll (f. No. T-51) is used in the calculation of wages for all categories of workers. Recommended for use in large organizations; )payroll (f. No. T-53) is used to record wage payments (Appendix I); )personal account (f. No. T-54 and No. T-54a) - an accountant, on the basis of primary employment documents, fills out a personal account for each employee, which indicates necessary information: Full Name; shop, department of the organization; category of personnel; employee's payroll number; number of children (to determine benefits when calculating income tax individuals); Enrollment Date. The personal account is filled during the year; it monthly reflects all types of accruals and deductions that are made. The data contained in the personal account is the basis for calculating the average earnings when paying for vacation, accruals on sick leave, etc. The following year, a new personal account is opened for each employee. The most important indicators reflecting labor costs are labor standards, which are established for workers in accordance with the achieved level of technology, technology, organization of production and labor. Labor legislation provides for the following types of labor standards: )output rate - the amount of products that an employee (group of employees) of a certain qualification must produce per unit of working time; 2)norm of time - the amount of working time (in hours, minutes) that an employee (group of employees) of a certain qualification must spend on the production of a unit of output (work, services); )service rate - the number of objects (equipment units, production areas, jobs, etc.) that an employee (group of employees) must service per unit of time (per hour, working day, work shift, work month); )headcount rate - the number of employees of appropriate qualifications to perform a certain amount of work (production, management functions). Depending on the nature of production, various primary documents are used to account for the production of products - an order for piece work, a route sheet, a report on production, etc. In the conditions of mass-flow production, output is taken into account by the acceptance of finished products. The output of each member of the brigade is established on the basis of output reports filled in by the foreman. In serial production, the output is taken into account using route sheets in combination with a report from the foreman or foreman, where the acceptance of work (their volume) for the shift is recorded. With an individual or small-scale nature of production, production is taken into account, as a rule, with the help of piecework orders. They are issued on the basis of technological maps. Orders can be issued for one shift or for a longer period (up to one month) depending on the time required to complete the production task. After accepting the products from the workers, the foreman signs the order and transfers it to the accounting department. In organizations of various branches of material production, various specific systems for accounting for the time used are used. The labor force is the part of the working-age population that has the necessary physical development, knowledge and practical experience to work in national economy. The labor force includes both employed and potential workers. The personnel of the enterprise (personnel, labor collective) is a set of employees included in its payroll. All employees of the enterprise are divided into two groups: )industrial and production personnel engaged in production and its maintenance; 2)non-industrial personnel employed mainly in the social sphere of the enterprise. By the nature of the functions performed, industrial production personnel (PPP) are divided into four categories: workers, managers, specialists and technical performers (employees). Workers are workers directly involved in the production of products (services), repairs, movement of goods, etc. They also include cleaners, janitors, cloakroom attendants, security guards. Depending on the nature of participation in the production process, workers, in turn, are divided into main (producing products) and auxiliary (serving the technological process). Managers - employees holding positions of heads of enterprises and their structural divisions (functional services), as well as their deputies. Specialists - employees performing engineering, economic and other functions. These include engineers, economists, accountants, sociologists, legal advisers, raters, technicians, etc. Technical performers (employees) - employees involved in the preparation and execution of documents, economic services (clerks, secretaries-typists, timekeepers, draftsmen, copyists, archivists, agents, etc.). Profession - a certain type of activity (occupation) of a person, due to the totality of knowledge and labor skills acquired as a result of special training. A specialty is a type of activity within a particular profession that has specific features and requires additional special knowledge and skills from employees. For example: an economist-planner, an economist-accountant, an economist-financier, an economist-labor worker within the framework of the profession of an economist. Or: fitter, fitter, plumber within the framework of the working profession of a locksmith. Qualification - the degree and type of professional training of an employee, his knowledge, skills and abilities necessary to perform work or functions of a certain complexity, which is displayed in qualification (tariff) categories and categories. The remuneration of each employee should be directly dependent on his personal labor contribution and the quality of work. At the same time, it is prohibited to limit the maximum wage and set wages below the minimum wage determined by the legislation of the Russian Federation. At the same time, additional payments and allowances, as well as bonuses and other incentive payments must be accrued in excess of the specified minimum. The current legislation gives organizations the right to independently choose and establish remuneration systems that are most appropriate in the technical conditions of work. Types, forms and systems of remuneration, tariff rates, salaries, bonus systems are fixed in the collective agreement and other acts issued by the organization. There are two types of wages: basic and additional. The main ones include wages accrued to employees for hours worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses for pieceworkers and time workers, surcharges and allowances. Supplementary wages are payments for unworked time provided for by labor legislation. Such payments include: payment for regular vacations, breaks in the work of nursing mothers, preferential hours for teenagers, severance pay upon dismissal, etc. The main forms of remuneration are time and piecework. Time-based is a form of remuneration in which the employee's salary depends on the time actually worked and the employee's wage rate, and not on the number of work performed. Depending on the unit of accounting for hours worked, hourly, daily and monthly tariff rates are applied. The time-based form of remuneration is of two types - simple time-based and time-bonus. With a simple time wage, the worker's earnings are determined by multiplying the hourly or daily tariff rate of his category by the number of hours or days worked by him. When determining the earnings of other categories of workers, the following procedure must be observed. If the employee has worked all the working days of the month, then the payment will be the salary established for him. If an incomplete number of working days is worked out in a given month, then earnings are determined by dividing the established rate by the calendar number of working days. The result is multiplied by the number of working days paid by the organization. With time-bonus wages, a bonus is added to the amount of earnings at the tariff, which is set as a percentage of the tariff rate. Bonuses are paid in accordance with the provisions on bonuses, which are developed and approved in each organization. The provisions provide for specific indicators and conditions for bonuses, under which the employee has the right to demand an appropriate bonus. These indicators include: fulfillment of production targets, saving raw materials, materials, energy, growth in labor productivity, improving the quality of products, mastering new technology and technology, etc. The piecework form of remuneration is used when it is possible to take into account the quantitative indicators of the result of labor and normalize it by establishing production standards, time standards, and a normalized production task. In the piecework form, the labor of workers is paid at piece rates in accordance with the quantity of products produced (work performed and services rendered). The piecework form of remuneration has several systems: )direct piecework - when the labor of workers is paid for the number of units of products manufactured by them and the work performed, based on fixed piecework rates established taking into account the necessary qualifications; 2)piecework-progressive - in which payment is increased for production in excess of the norm; )piecework bonus - wages include bonuses for exceeding production standards, achieving certain quality indicators: delivery of work on the first demand, absence of marriage, savings in materials; )indirect piecework - used to pay auxiliary workers (adjusters, order pickers, etc.). The amount of their earnings is determined as a percentage of the earnings of the main workers whose labor they serve. The calculation of earnings in case of a piece-rate form of remuneration is carried out according to documents on output (a piece-work order, which indicates the output rate and the work actually performed, an order on bonuses for overfulfillment of the plan, a chord task, a shop order for the task to be completed by the shop). Piecework rates do not depend on when the work was performed: in the daytime, at night or overtime. Many large and medium-sized organizations use a tariff system of remuneration - a set of standards that regulate the level of wages various groups and categories of workers depending on qualifications; the complexity of the work performed; conditions, nature and intensity of labor; conditions (including natural and climatic) for the performance of work; type of production. The main elements of the tariff system are: tariff-qualification guides, tariff scales, tariff rates, tariff coefficients, allowances and additional payments for work with deviation from normal working conditions. Tariff and qualification guide contains detailed specifications the main types of work, indicating the requirements for the qualifications of the performer. The required qualifications for the performance of a particular job is determined by the category. The size of the wages of the worker increases as the level of work performed by him rises. A higher rank corresponds to work of increased complexity. The tariff scale is a table with hourly or daily tariff rates, starting from the first, lowest category. Currently, six-digit tariff scales are mainly used, differentiated depending on the working conditions. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers. The tariff rate is the amount of payment for labor of a certain complexity, produced per unit of time (hour, day, month - it depends on the specific type of work performed, since it is not always possible to evaluate its final result in an hour or a day). The tariff rate is always expressed in monetary terms, and its size increases as the category increases. The category is an indicator of the complexity of the work performed and the skill level of the worker. The ratio between the sizes of tariff rates, depending on the category of work performed, is determined using the tariff coefficient, which is indicated in the tariff scale for each category. The tariff coefficient of the first category is equal to one. The size of the monthly tariff rate of the first category cannot be lower than the minimum wage provided by law. Starting from the second category, the tariff coefficient increases and reaches its maximum value for the highest category provided for by the tariff scale. The ratio of the tariff coefficients of the first and last digits is called the range of the tariff scale. For remuneration of managers, specialists and employees, as a rule, official salaries are applied, which are established by the administration of the organization in accordance with the position and qualifications of the employee. For these workers, other types of remuneration may also be established: as a percentage of revenue, as a share of profits received, and a system of floating salaries, which, in Lately has become more and more widely used. The system of floating salaries provides that at the end of each month, at the end of work and the payment of each employee, new official salaries for the next month are formed. The amount of salary increases (or decreases) for each percentage increase (or decrease) in labor productivity in the area of work served by this specialist, subject to the fulfillment of the task of output. Such a system is designed to stimulate a monthly increase in labor productivity and its good quality, since if these indicators deteriorate, the salary for the next month is reduced. The most important aspect of remuneration in the enterprise is the establishment of a remuneration system. Labor legislation (Article 135 of the Labor Code of the Russian Federation) under the system of remuneration defines a set of rules for determining wages. The remuneration system includes both a method of establishing a relationship between a measure of labor and a measure of remuneration for it, on the basis of which the procedure for calculating an employee's earnings (form of wages) is built, and specific sizes of tariff rates, salaries (official salaries). The remuneration system also includes the conditions, the procedure for payment and the amount of additional payments and allowances of a compensatory nature, the conditions, the procedure for payment and the amount of additional payments and allowances of a stimulating nature, bonuses. The remuneration system of any employer is established in accordance with labor legislation and other regulatory legal acts containing labor law norms. This means that the terms of remuneration for each employer should be based on the guarantees provided for by the Labor Code of the Russian Federation, federal laws, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and other regulatory legal acts. In accordance with the current labor legislation, an employee has the right to be paid not only for hours worked, but also for individual hours and days not worked by him. The types of payment for unworked time, in particular, include: )payment for annual and additional vacations (without monetary compensation for unused vacation); 2)payment of additional, in excess of those provided for by law, vacations granted to employees in accordance with the collective agreement; )payment of preferential hours for adolescents, disabled people of groups I and II, women working in rural areas, women working in districts Far North and areas equated to them; )payment for study holidays granted to employees studying in educational institutions; )payment for the period of training of employees aimed at vocational training, advanced training or training in second professions; )payment kept at the place of main work for employees involved in the performance of state or public duties; )payment kept at the place of main work for workers involved in the harvesting of crops and fodder; )payment to employees for the days of medical examination (examination), blood donation and rest provided after each day of blood donation; )payment for downtime through no fault of the employee; )payment for the time of forced absenteeism; )payment for absence days due to illness at the expense of the organization (except for temporary disability benefits); )amounts paid at the expense of the organization's funds for unworked time to employees who were forced to work part-time at the initiative of the employer. Employees may receive social benefits in addition to their wages. The composition of social payments includes compensations and social benefits provided to employees for treatment, rest, travel, material assistance and others. Vacation calculation: Vacation accrual is a typical example of accrual for hours not worked. The calculation for unworked time is based on average earnings. Vacation pay is calculated based on the average earnings of the employee over the past 12 months. To calculate the average daily earnings, the employee's average monthly earnings are divided by 29.4 (the average number of calendar days in a month). That. the average earnings of an employee for one calendar day can be calculated, which is subsequently multiplied by the number of calendar days of vacation. Calculation of temporary disability benefits (sick leave): The source of temporary disability benefits (sick leave) is not the cost, but the funds of the social insurance fund. The basis for calculating the amounts payable is the time sheet and the certificate of temporary disability (sick leave) from the medical institution. To calculate temporary disability benefits, the employee's length of service must be taken into account. The allowance for temporary disability is issued in the amount of: % of average earnings - for employees with insurance experience of 8 years or more; % of average earnings - to employees with insurance experience from 5 to 8 years; % of average earnings - employees with insurance less than 5 years. In case of illness, the employee needs to be paid not for working, but for calendar days. The temporary disability benefit is calculated on the basis of the average earnings of the insured person, calculated for the previous two calendar years. The worker's daily allowance is calculated as follows: the sum of income for the previous two calendar years is divided by 730 (number of calendar days in two years). The accounting department of the enterprise not only calculates payroll, but also deductions. In accordance with the legislation, the following deductions can be made from wages: )Personal income tax - personal income tax; 2)Compensation for material damage caused by employees to the enterprise; )Penalties prescribed by law; )According to executive documents; )For goods sold on credit; )For marriage, etc. Alimony calculation: If the accounting department received a writ of execution (court decision) for the payment of alimony, then the amounts indicated in this document must be withheld from the employee’s earnings. Alimony can be set as a fixed amount or as a percentage of salary. The maximum amount of deductions in the presence of maintenance obligations is 70% of income after deducting personal income tax. By general rule the amount of alimony is 1/4 of the amount of income per child, 1/3 - for two children, 1/2 - for three or more children. By decision of the court, the size of these shares may be reduced or increased by the court, taking into account the financial or marital status of the parties and other noteworthy circumstances. Calculation of personal income tax and personal income tax deductions: The basic income tax rate is set at 13 percent. At this rate, individuals who are residents of the Russian Federation determine the tax on income received at the place of work and other income, for example, from renting an apartment, selling cars, etc. However, for a certain number of cases, other income tax rates are provided. The taxable income of an individual is reduced by the amount of tax deductions granted to the taxpayer. Until 2012 For all taxpayers, there was a standard tax deduction of 400 rubles for each month, until the month in which income calculated on an accrual basis from the beginning of the year exceeded 20,000 rubles. As of 2012, this deduction no longer applies. Additionally, the taxpayer, depending on the number of children, is provided with deductions for each child. From January 1, 2012, the following amounts of child deductions are in effect: 1,400 rubles - for the first child, 1,400 rubles - for the second child, 3,000 rubles - for the third and each subsequent child. For deductions for children, there is a limit on the income of the taxpayer. The deductions are valid until the month in which the taxpayer's income, calculated on an accrual basis from the beginning of the tax period (from the beginning of the year) at a rate of 13%, exceeded 280,000 rubles. Starting from the month in which the specified income exceeded 280,000 rubles, child deductions do not apply. In the next tax period (next year), the application of deductions is resumed, order f-No. 1 is issued. Synthetic accounting of payroll settlements of the organization is carried out on account 70 "Settlements with personnel for payroll". According to Kt 70, the amounts of accrued wages for hours worked and bonuses due to members of the labor collective and persons working under an employment contract are reflected (Dt 08, 10, 15, 20, 23, 25, 26, 28, 29, 43, 96), amounts of benefits for temporary disability and other payments at the expense of extrabudgetary social funds. The basis for payroll is the time sheet, work orders, work orders, and other documents. According to Dt 70, wage payments from the cash desk are taken into account (Kt 50), the amount of income tax withheld to the budget (Kt 68), amounts not returned to accountable persons in a timely manner (Kt 71), amounts for material damage caused (Kt 73), for marriage (Kt 28), in repayment of debts on loans issued (Kt 73), on executive documents in favor of various legal entities and individuals (Kt 76). Analytical accounting for account 70 is carried out in the personal accounts of workers and employees (forms No. T-54 and No. T-55), which are entered at the beginning of the year for each member of the labor collective and persons working under an employment contract (contract). During the year, personal accounts enter data on accrued wages, bonuses, payments at the end of the year, for length of service, disability benefits, deductions, indicating the amounts to be issued. The shelf life of personal accounts is 75 years. Synthetic accounting of settlements with personnel, both included and not included in the payroll of the organization, for wages, as well as for the payment of income on shares and other securities of this organization is carried out on passive account 70 "Settlements with personnel for payment". The credit of this account reflects accruals for wages, benefits from state social insurance contributions, dividends and other similar amounts. In the debit of account 70, deductions from the accrued amount of wages and incomes, paid wages, bonuses, benefits and other deductions are recorded. Credit balance account 70 shows the organization's debt to employees for accrued, but not issued wages. To organize the accounting of wages, the corresponding accounting registers are used (specially divided sheets of paper adapted for current accounts). In synthetic accounting, memorial orders are used, turnover sheets. General ledger, account journals, etc. The documents of analytical accounting of wages include: the employee's personal account, tax card for recording income and personal income tax, payroll statements, etc. For each employee at the beginning of the year or when hiring, the accounting department of the organization opens a personal account. In addition, each employee is assigned a personnel number, which is subsequently affixed to all documents for accounting for the personnel of the organization. To find out the amount of wages to be paid into the hands of an employee, it is necessary to determine the amount of the employee's earnings per month and make the necessary deductions from it. These calculations are carried out in the personal accounts of employees, and then their results are transferred to the payroll and tax card. The payroll (Appendix K) includes the amounts of accrued wages by their types, the amounts of deductions by their types and the amounts payable. For each employee, one line is allocated in the statement. The payroll statement is not only a register of analytical accounting of settlements with employees on wages, but also performs the functions of a settlement and payment document. When calculating wages and other payments to employees, it is necessary to correctly determine their sources. There are several types of such sources. Thus, the payment of wages can be carried out by attributing accrued wages to the cost of products sold, goods, works and services. To correctly reflect the accrued wages, the accountant of the organization independently chooses the account for accounting for production and distribution costs that corresponds to the type of activity of the organization and the structure of production. These accounts include: )account 20 "Main production" (wages of production workers); 2)account 23 "Auxiliary production" (remuneration of workers of auxiliary production); )account 25 "General production costs" (remuneration of shop personnel); )account 26 "General expenses" (remuneration of administrative and managerial personnel); )account 29 "Service industries and farms" (remuneration of employees of service industries and farms); )account 44 "Expenses for sale" (compensation of trade workers); )other cost accounts. The accrued amounts of wages of employees of the relevant industries are reflected in the debit of these accounts and in the credit of account 70 "Settlements with personnel for wages" (for the entire amount of accrued wages). The accrual of remuneration for operations related to the procurement and acquisition of inventories, equipment for installation and the implementation of capital investments are reflected in the debit of accounts 07 "Equipment for installation", 08 "Investments in non-current assets", 10 "Materials", etc. and the credit of account 70 "Settlements with personnel for wages". The source of remuneration can be the funds of the Social Insurance Fund of the Russian Federation remaining in the organization. These funds can be used to pay benefits for temporary disability; benefits for pregnancy and childbirth; a one-time allowance for the birth of a child; monthly allowance for the period of parental leave until the child reaches the age of one and a half years; payment of additional days off to care for a disabled child. The amounts of accrued benefits for temporary disability, for pregnancy and childbirth are reflected in the posting: Dt 69/1 "Calculations for social insurance" Kt 70 "Settlements with personnel for wages". The issuance of wages and benefits is made out by an accounting entry: Kt 50 "Cashier" - cash wages issued from the cash desk; Dt 70 "Settlements with personnel for wages" Kt 51 "Settlement accounts" - wages are transferred from the current account to the personal account of the employee in Sberbank. Wages not received by employees on time are deposited. Analytical accounting of deposited wages is kept for each employee in the register of unpaid wages, in a special book of unpaid wages or on deposit cards. The deposited wages are transferred from account 70 "Settlements with personnel for wages" to account 76 "Settlements with various debtors and creditors", on which a sub-account "Depositors" is opened for these purposes. For the deposited amount, a posting is made: Dt 70 "Settlements with personnel for wages" Kt 76 "Settlements with various debtors and creditors", sub-account "Settlements on deposited amounts". The deposited amounts must be deposited with the bank to the settlement account of the organization, which is reflected in the accounting by posting: Dt 51 "Settlement accounts" Set 50 "Cashier". Receipt of previously deposited wages from the current account in the bank for payment of depositors is reflected in the entry: Dt 50 "Cashier" Kt 51 "Settlement accounts". Deposited wages from the cash desk of the organization are issued, as a rule, according to cash receipts. This records: Dt 76 "Settlements with various debtors and creditors", sub-account "Settlements on deposited amounts" Set 50 "Cashier". Unclaimed deposited wages are kept on the bank account of the organization for three years. After this period, unreceived amounts are credited to the financial results of the organization, which is reflected in the posting Dt 76 "Settlements with various debtors and creditors", sub-account "Settlements on deposited amounts" Kt 91 "Other income and expenses". 1.2 Accounting for financial results and use of profits
Accounting for financial results is central and one of the most important issues in the entire accounting system. The importance of accounting for financial results is predetermined by the fact that according to its data, information about the profit of the enterprise is formed. In turn, profit acts as one of the most important indicators characterizing the economic activity of the enterprise. During recent years Russian accounting is being reformed in accordance with international accounting and reporting standards, and the taxation system is developing at a slow pace. In special economic literature, questions about the formation and reflection of income and expenses in accounting have always occupied an important place. The quality of the information presented in the financial statements depends on the completeness and reliability in accounting and financial statements of data on income, expenses and financial performance of an economic entity. Currently, there is an extensive list of regulations that affect the accounting and composition of financial results. The degree of their significance in terms of their impact on the organization of accounting for financial results is determined by the level of the corresponding document. The accounting legislation of the Russian Federation as a whole consists of federal laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, PBU, approved by the Ministry of Finance. The most important element of the system regulation accounting are the Regulations on Accounting (PBU). RAS are Russian accounting standards that regulate the accounting procedure for certain assets, liabilities or events of economic activity. Compliance with the requirements and methodological recommendations set out in the PBU is mandatory when preparing financial statements and maintaining accounting registers in the Russian Federation. The concepts of "income" and "expense" based on the content international standards financial statements (IFRS), for accounting purposes, were first formulated in the accounting provisions "Income of the organization" PBU 9/99 (as amended by the Order of the Ministry of Finance of the Russian Federation dated April 27, 2012 No. 55n) and "Expenses of the organization" PBU 10/99 (as amended by the Order of the Ministry of Finance of the Russian Federation of April 27, 2012 N 55n) in 1999. However, the Regulations on accounting "Income of the organization" and "Expenses of the organization" that were put into effect did not solve many problems in the methodology for forming the financial results of enterprises, and for some positions created new difficulties. Through these Regulations, the financial result is determined, as well as the methods and aspects of accounting for financial results, which are the subject of other Regulations. Also, the development of the principles, rules and methods of accounting for financial results, enshrined in the above documents, was reflected in the Chart of Accounts for accounting for the financial and economic activities of organizations and instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation No. .2010). In addition to these specified regulatory documents, the Regulation on Accounting "Accounting for Corporate Profit Tax Calculations" RAS 18/02 (as amended by Order No. 186n of the Ministry of Finance of the Russian Federation of December 24, 2010) is directly related to the accounting of financial results. With the help of the rules established by this act, a local, but very important information on income tax calculations, integrated into the financial results accounting subsystem. Thus, the regulatory documents establish the principles, rules and methods of accounting. At the same time, in almost all the Regulations regulating the principles, rules, methods of accounting for assets and liabilities, there is a clause or a number of them that determines the relationship of the object in question with the organization of accounting for financial results. To do this, all Accounting Provisions according to their focus can be divided into three conditional groups: Provisions where the procedure for accounting for financial results can be carried out through consideration of the principles for accounting for assets and liabilities of a certain economic situation in the activities of the organization, information about which is formed in the financial results accounting subsystem Regulations governing general principles accounting of financial results Provisions governing the presentation of indicators of financial results in the accounting (financial) statements The main objectives of accounting for the financial results of the enterprise are: 1) daily operational control<#"justify">1)financial result from the sale of products (works, services); 2)financial result from the sale of fixed assets, intangible assets, materials and other property (part of operating income and expenses); )operating income and expenses (net of results from the sale of property); )non-operating profits and losses; )emergency income and expenses. The difference between these components of profit or loss is that the financial result from the sale of products (works, services) is initially determined by account 90 "Sales". From account 90, the profit or loss of ordinary activities is written off to account 99 "Profit and Loss". The financial result from the sale of property, operating and non-operating income and expenses are first reflected in account 91 "Other income and expenses", from which they are then debited monthly to account 99. Extraordinary income and expenses are immediately attributed to account 99 without prior entry on intermediate accounts in correspondence with accounts for accounting for material assets, settlements with personnel for wages, cash, etc. In addition, the debit of account 99 reflects accrued payments on profit and the amount of tax sanctions due in correspondence with account 68 "Calculations on taxes and fees". Payments for income tax recalculations are also reflected in accounts 99 and 68. Income from ordinary activities is the proceeds from the sale of products, works, services. Expenses for ordinary activities represent the cost of goods, works and services sold. Conditions for acceptance for accounting of income and expenses: 1)Revenue is taken into account when the following conditions are met at a time: 2)the organization has a right to receive revenue arising from the terms of the contract or otherwise confirmed; 3) 4)there is confidence that as a result of a particular operation the economic benefits of the organization will increase; 5)the ownership of the goods, work, service has passed to the buyer; 6)the amount of expenses associated with the income received must be determined. If at least one of the conditions is not met, the accounting reflects not revenue, but accounts payable for the received asset. 1)Expenses are accepted for accounting if the following conditions are met at a time: 2)expenses incurred in accordance with a specific contract or legal requirements; 3)the amount of revenue can be measured reliably; 4)there is confidence that a particular transaction will increase the economic benefits of the organization. If at least one of the conditions is not met, not an expense is reflected in the accounting, but a receivable. Account 90 "Sales" is intended to summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine the financial result for them. During the year, account 90 collects data on the organization's income and expenses for ordinary activities. To account 90, sub-accounts are opened: )1 "Revenue"; 2)2 "Cost of sales"; )3 "Value added tax"; )4 "Excises"; )9 "Profit / loss on sales". Proceeds from the sale are reflected in the credit of account 90 "Sales" and the debit of account 62 "Settlements with buyers and customers". At the same time, the cost of goods sold, products, works, services is written off to the debit of account 90 "Sales" from the credit of accounts 43 "Finished products", 41 "Goods", 44 "Sales expenses", 20 "Main production", etc. After the revenue is reflected on sub-accounts 90-3 and 90-4 in correspondence with account 68 "Calculations on taxes and fees", VAT and excises are charged. At the end of each month, the sum of the debit turnover on subaccounts 90-2, 90-3, 90-4 is compared with the credit turnover on subaccount 90-1. The revealed result represents the profit or loss from sales for the month. Thus: Financial result from the sale = Amount of sales proceeds (credit turnover for the reporting month on subaccount 90-1) - Cost of sales (total debit turnover on subaccounts 90-2, 90-3, 90-4, 90-5, 90-6) . To reflect the financial result from sales, subaccount 90-9 "Profit / loss from sales" is used, the result of which is written off at the end of the reporting month to account 99: D 90-9 K 99 - the amount of profit for the month is reflected D 99 K 90-9 - reflects the amount of loss received per month. At the end of each month, account 90 has no balance, but all sub-accounts have debit or credit balances that accumulate. At the end of the reporting year, after writing off the financial result for December, all subaccounts are closed inside account 90. At the same time, the balances on them are transferred to subaccount 90-9: D 90-1 K 90-9 - the balance of the sub-account "Revenue" was written off; D 90-9 K 90-2, 90-3, 90-4 - the balance of sub-accounts of account 90 was written off. As a result of these entries, as of January 1 of the new reporting year, accounts 90 do not have a subaccount balance. In the income statement, the organization is required to allocate income / expenses for ordinary activities and other income and expenses. Such a division of income and expenses for Russian accounting was first given in PBU 9/99 and PBU 10/99. The list of ordinary activities for the next financial year must be prepared before it starts - otherwise, the organization will not be able to include it in the accounting policy (Let me remind you that, according to paragraph 18 of PBU 9/99, this information is a mandatory element of the accounting policy, but the methods of maintaining accounting, selected by the organization when forming the accounting policy, are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document (PBU 1/08, clause 10)). In accordance with PBU 9/99, operating income and expenses are: receipts and expenses associated with the use of the organization's assets as such (disposal due to write-off in case of moral and physical deterioration, gratuitous transfer, sales, etc.). These include, in particular: )profit received by the organization as a result of joint activities (under a simple partnership agreement); 2)proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, and expenses associated with the sale, disposal and other write-off of these assets; )interest received for the provision of the organization's funds for use, as well as interest for the use by a credit organization of funds held on the organization's account with this credit organization; )interest paid by the organization for providing it with the use of funds (credits, loans); )costs associated with the payment for services rendered credit institutions;
)income related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property. The main part of operating income and expenses is income and expenses from the disposal of property, except for the sale of finished products (works, services and goods), and from participation in other organizations (revenues and expenses associated with the provision for a fee for temporary use of the organization's assets, rights, arising from patents for inventions, industrial designs and other types of intellectual property, income and expenses associated with participation in the authorized capital of other organizations, profit or loss from participation in joint activities). Upon disposal of depreciable property due to sale, write-off due to the end of the useful life and for other reasons, gratuitous transfer, the amount of depreciation of fixed assets and intangible assets is written off to the debit of accounts 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets" from the credit of accounts 01 "Fixed assets" and 04 "Intangible assets". The residual value of fixed assets and intangible assets is written off from the credit of accounts 01 and 04 to the debit of account 91 "Other income and expenses". In the debit of account 91, all expenses associated with the disposal of depreciable property (including VAT on sold property) are also written off. When materials and other non-depreciable property are disposed of as a result of sale, write-off due to damage, gratuitous transfer, their value is written off to the debit of account 91. The amount of buyers' debt for the sold property: dt account 62 "Settlements with buyers and customers" - Kt of account 91. Income from participation in other organizations can be taken into account: 1)on the actual receipt of funds; 2)on preliminary accrual of income and entries on accounts. In the first option, as funds are received, accounts 50, 51, 52, 55 are debited and account 91 "Other income and expenses" is credited. In the second option, the accrued income is drawn up with the following accounting entry: Account Dt 76 "Settlements with various debtors and creditors" (for the amount of income from contributions to the authorized capital of other organizations, rent and dividends) - Kt of account 91 "Other income and expenses" (for the entire amount of accrued income) Received payments on income are reflected in the debit of cash accounts (50, 51, 52, 55) and the credit of account 76. Interest received for the provision of funds for use by an organization is recorded in accounting records in the same manner as income from participation in other organizations. The interest paid for the provision of the organization's funds for use is usually written off to the debit of account 91 "Other income and expenses" from the credit of the cash accounts. Deductions to valuation reserves (for the depreciation of material assets, against the security of investments and securities, for doubtful debts) are reflected in the debit of account 91 and the credit of accounts 14 "Reserves for the decrease in the value of material assets", 59 "Reserves for the depreciation of investments in securities" and 63 "Provisions for doubtful debts". Unused reserves in the period following the period of their creation are written off to the debit of accounts 14, 59 and 63 from the credit of account 91. Information on operating income and expenses is reflected in detail on the account "Other income and expenses" on separate sub-accounts: receipts are shown on the sub-account "Operating income and expenses", in expenses related to the group of operating expenses - on a sub-account of the same name. Thus, operating income and expenses in the "Other income and expenses" account are shown on a gross basis, that is, they are not balanced. Retained earnings (loss) is the amount of: )undistributed profit (loss) of previous years; 2)undistributed profit (loss) of the reporting year. Retained earnings of the reporting year is the part of net profit that was not distributed by the organization in the reporting year. This indicator reflects the final financial result of the organization's activities in the reporting year. To account for retained earnings (uncovered loss), an active-passive account 84 "Retained earnings (uncovered loss)" is provided. Net profit at the end of the year when the balance sheet is reformed is debited from account 99 to the credit (debit) of account 84 "Retained earnings (uncovered loss)": D 99 K 84 - net profit of the reporting year written off D 84 K 99 - the loss of the reporting year is written off. The debit of account 84 reflects entries on the use of retained earnings of the reporting year. The balance of retained earnings is carried over to the next year. D 84 K80 - the value of the authorized capital was brought to the value of the net assets of the organization; D 82 K84 - the loss was repaid by means of reserve capital; D 75 "Settlements with the founders" K84 - the loss was repaid at the expense of the contributions of the participants, founders. As part of the information on the accounting policy of the organization in the financial statements, the following information is subject to disclosure: )on the procedure for recognizing the organization's revenue; 2)on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready. )In the profit and loss statement, income is reflected with a subdivision into: )revenue; )operating income; )non-operating income; )extraordinary expenses (if any). Indicators constituting five or more percent of the total amount of the organization's income for the reporting period are shown for each type separately. Operating and non-operating income may not be shown in the income statement, less expenses related to these incomes, when: )accounting rules provide for or do not prohibit such recognition of income; 2)these incomes and expenses are not material to characterize the financial position of the organization. )For contracts involving payment in kind, the following information is subject to disclosure: )the total number of organizations, indicating those that account for the bulk of such revenue; )share of revenue received under such contracts; )a method for determining the cost of products (goods) transferred by the organization. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities. 1.3 Accounting for equity
Own
capital characterizes the total value of the enterprise's funds, owned by it and used by it to form a certain part of the assets. This part of the asset, formed from the equity invested in them, represents the net assets of the enterprise. Own capital includes various sources of financial resources in terms of their economic content, principles of formation and use: authorized, additional, reserve capital. In addition, the composition of equity capital, which can be operated by an economic entity without reservations when making transactions, includes retained earnings; special purpose funds and other reserves. Also, own funds include gratuitous receipts and government subsidies. The value expression of the contributions of the owners of the organization to the property during its creation is called the authorized capital. The procedure for the formation of the authorized capital of companies is different. In limited liability companies, it is formed at the expense of contributions (shares) of participants, and in joint-stock companies - by selling shares. There are three main functions that the authorized capital performs: .It is the property basis for the activities of the company, i.e. initial (starting) capital; 2.The formation of the authorized capital makes it possible to determine the share (percentage) of participation of each founder (shareholder, participant) in the company, since it corresponds to the number of votes of the participant at the general meeting and the amount of his income (dividend); .The authorized capital guarantees the fulfillment of the company's obligations to creditors, therefore, the legislation establishes its minimum size. The amount of the authorized capital is determined by the nominal value of the shares of its participants. The size of each share is established in the constituent documents as a percentage or as a ratio to the total amount of the authorized capital. The size of the authorized capital must be at least 100,000 rubles in open joint-stock companies, at least 10,000 rubles in closed joint-stock companies and limited liability companies. The legislation establishes that at the time of state registration, the authorized capital must be paid by its participants by at least half. The remaining unpaid share of the authorized capital is payable during the first year of the organization's activity. Accounting records of operations on the movement of funds of the authorized capital are kept on account 80 "Authorized capital" (passive, balance sheet, stock account). The authorized capital of an open joint stock company is formed by issuing and selling shares. At the same time, a subscription to shares can be carried out, which determines the shares of the founders in the authorized capital, therefore, during the formation and movement of the authorized capital to account 80, sub-accounts can be opened: )80/1 "Declared capital", 2)80/2 "Subscribed capital", )80/3 "Paid-in capital". When forming the authorized capital, the following entries are made in accounting: Debit of account 75 Credit of account 80/1 - reflected the authorized capital proposed for state registration; Debit of account 80/1 Credit of account 80/2 - reflects the distribution of the authorized capital by the nominal share of participants; Debit of account 80/2 Credit of account 80/3 - subscribed capital paid. Contributions to the authorized capital can be: )Cash: Debit account 51, 50, 52 Credit account 75/1. 2)Securities: Debit account 58 Credit account 75/1. )Intangible assets: Debit account 08 Credit account 75/1; Debit account 04 Credit account 08. )Fixed assets: Debit account 08 Credit account 75/1; Debit account 01 Credit account 08. )Other values: Debit account 10, 41 Credit account 75/1.