What is accounting, why is it needed and how is it conducted? What is an account and posting? How to distinguish an asset from a liability and what is an accounting policy
In order to competently keep records at the enterprise, draw up postings, draw up primary documents, and calculate taxes, you need to understand how accounting is organized at the enterprise.
First of all, it should be noted that the main legislative projects that regulate the accounting process are the Federal Law “On Accounting” No. 402-FZ and the Regulation on Accounting and financial statements in RF.
The fundamental law is No. 402-FZ, and the Regulation supplements and specifies it. The Law "On Accounting" was last amended on July 19, 2017. In the new edition, many points of the law are presented in a new form, various clarifications have been made.
The above documents define the basic principles of accounting.
These basic principles of accounting are fundamental, it is on them that accounting is kept at the enterprise. By following these accounting rules, you can be sure of the competent organization of accounting in accounting.
All accounting is built on a very important principle - its continuity.
Every day, an accountant or other employee responsible for maintaining accounting records business transactions. Day after day, he reflects transactions using postings, generates documents, fills in accounting registers. It is important to understand that this process is continuous, starting from the moment the company was opened and until the end of its existence, the accountant must keep records, fill out and submit accounting and tax reports.
At the initial stage of the formation of the company, he develops a working chart of accounts; for this, the necessary accounts are selected from the Chart of Accounts approved by the Ministry of Finance of the Russian Federation, on which all transactions will be recorded. Depending on the size of the organization, as well as on the characteristics of its activities, the set of accounts may vary.
Also, when opening an enterprise, an accounting policy is approved, on the basis of which accounting will be kept.
Further, many operations will be performed at the enterprise every day: purchase of materials, fixed assets, sale of goods, production of products, payment for goods to the supplier and receipt of payment from the buyer, etc. For each such operation, the accountant fills in the relevant primary documents, on the basis of which he makes the posting on the accounts from the approved plan.
At the end of each month, monthly turnover and the closing balance are calculated on each account. At the beginning of the next month, all accounts are reopened, the closing balance from the previous one is transferred to the next month.
Within a month, every day all business transactions are recorded on open accounts with the help of postings, at the end of the month, the accounts are closed again, balances are calculated on them and transferred to the next month.
This process is endless, from month to month the same actions will be performed. This will be the fundamental principle of continuity in accounting.
In order to properly organize accounting in accounting, you need to be able to do three things:
In November 2011, the Plan for the Development of Accounting and Reporting of Enterprises in Russian Federation. Its goal was to achieve greater accessibility of information in the field of accounting, improve the quality of reporting and bring it to international standards. The most important step in the implementation of this plan was the adoption of Federal Law No. 402-FZ "On Accounting", which came into force on January 1, 2013.
The new legal act replaced the previously existing Law No. 129-FZ. In general, the document introduces detailed clarifications to the rules of accounting and financial reporting, clarifications are given to many concepts, and some provisions of the old version have been completely changed. Thus, the scope of application of the Accounting Law was expanded. Now entrepreneurs, private practice lawyers and notaries (except for those who pay taxes under the simplified scheme) must keep records. Bodies of state and local self-government, various foundations and branches of international organizations are also required to keep accounting records. Another innovation is related to the definition of accounting objects. Now they are also called assets, as well as income and expenses of the enterprise.
The federal law "on accounting" consists of four main sections. Let's take a quick look at each, and also highlight the main changes compared to the old edition.
Here it is determined that the main purpose of the Law is to establish uniform requirements for accounting. The definition of accounting is given as a system for generating information about economic objects, taking into account the requirements and the creation financial reporting based on this information. Article 2 describes the scope of this Federal Law. As already mentioned, it has been expanded, and now everyone to whom the Federal Law on Accounting applies is not called "organizations", but "economic entities".
2. General requirements to bookkeeping.
This chapter describes in detail the procedure and rules for accounting. The duty of the head of the enterprise to properly organize this work is noted. An important innovation is the ban on the head of the enterprise to personally conduct accounting. This provision does not apply to small and medium-sized businesses. In all other enterprises, there must be a staff unit of the chief accountant or there must be an agreement for the provision of relevant services. At the same time, minimum requirements to the applicant for this position.
Article 8 emphasizes that each economic entity can choose its own accounting policy.
Article 9 regulates the execution of primary documents. Instead of the previously used unified forms, primary forms are introduced, approved by the head of the enterprise. This is a mandatory list of items. This article also talks about the possibility of creating documents in digital form, certified by an electronic digital signature.
Article 10 deals with the maintenance of accounting registers. It also expanded the powers of the head in terms of approving the forms of documents. In addition, these documents no longer constitute a trade secret.
Articles 13-18 regulate the creation of financial statements as a source of reliable data on the position of the subject, the result of his work, the movement financial assets per reporting period. Here, a requirement appeared to submit one copy of the financial statements to the statistical authorities within a period of not more than three months from the end of the period. Reporting documents are also prohibited from being given the status of a trade secret. The 402nd federal law on accounting, unlike the previous one, does not regulate the methods for providing financial statements to users.
3. Accounting regulation.
This chapter talks about regulatory documents in the field of accounting, bodies authorized to carry out regulation and their functions. Law No. 402-FZ introduces a number of fundamentally new provisions in this part.
A requirement is being introduced for compliance of financial statements with federal and industry standards, as well as compliance with accepted international requirements. Such standards establish the classification of accounting objects, the content and form of the information provided, and other provisions. The standards will be developed by the Ministry of Finance, the Central Bank, as well as the subjects non-state regulation: unions of entrepreneurs, auditors and other interested organizations.
Articles 26-28 deal with the procedure for creating accounting standards. At the same time, the great importance of publishing drafts of such documents in print media and the Internet for the purpose of their public discussion is pointed out.
4. Conclusion.
The final chapter deals with the procedure for storing accounting documents and the specifics of the application of the Law. Storage of accounting documents should take place in accordance with the rules of archiving. In this case, the storage period cannot be less than five years.
Summing up, we can say that Federal Law No. 402-FZ, making accounting more open and democratic, requires compliance with uniform standards in this work.
All business transactions that occur daily at the enterprise must be documented. Purchase of materials, goods, fixed assets, sale and shipment of goods to the buyer, all movements Money, production process, payment wages and transfer of taxes - all these and many other operations are displayed in the primary accounting documents.
The paper in question is a written evidence of the business processes that have taken place, which has legally approved force and does not require any further clarifications and amendments.
Uniform forms
Primary accounting documents can have a standard form, for which the State Statistics Committee develops and approves unified forms of primary documents, which are contained in albums of unified forms of production documentation.
In accordance with the affixing of the Government of the Russian Federation No. 835 of 07/08/1997, all powers of design development and approval of albums of unified forms and their digital versions were transferred to the State Statistics Committee of the Russian Federation. All the details of the content and regulatory composition of the albums must be coordinated by a special committee with the Ministry of Finance and the Ministry of Economy of the Russian Federation.
If the standard form of primary accounting documents has not been developed, then the organization independently prepares for itself the necessary forms that it will use in its activities. At the same time, self-developed forms must contain mandatory details. primary documentation.
The list of required details in the primary accounting documents:
Upon receipt of the accounting document, it is necessary to check its correct execution, the presence of all required details. All required lines must be filled in, the information must be readable, the signatures of responsible persons must be signed, if necessary, a seal is put. When processing accounting papers, you need to pay attention to the seal, the information on it should be clearly readable, you can see the name, details, etc.
After the document is checked for correct execution, it must be registered in the book intended for this, the journal. For example, travel certificates are registered in the journal of travel certificates, cash orders in the journal of registration of incoming and outgoing cash orders KO-3.
Storage and destruction
The terms of storage of primary accounting documentation and the procedure for their destruction are fully specified in List No. 41.
Nobody is immune from mistakes. What to do if errors are made in primary documents? If errors are detected at the design stage, then everything is simple, you can just take a new form and fill it out again. And how to correct an error in the document if it is revealed later?
In general, there are three ways to correct errors in primary accounting documents:
In accordance with the legislation of the Russian Federation, the director of the organization and the chief accountant can sign primary accounting papers. Also, primary accounting documents have the right to sign the deputy chief accountant, but in this case, all responsibility for the agreement being drawn up passes to him. The right to sign by another employee, except for the head and chief accountant, must be formalized using a power of attorney for the right to sign.
Summarizing the above, we can say that primary documents are one of the important components of the correct organization of accounting in an enterprise. Moreover, only if they are available, it is possible to keep accounting, it is on the basis of documents that accounting entries are made. Therefore, it is very important to correctly fill out the forms and forms, check the correctness of the execution when receiving them from counterparties.
In accounting, there are special concepts of "assets" and "liabilities". Both are an important component of the balance sheet and represent the most convenient way to summarize information about the activities and financial position of the organization.
Everything that an enterprise has is divided into profitable assets and liabilities involved in the formation of the former. It is important to learn to distinguish between them, to understand what this or that object of the enterprise is.
The concepts under consideration are the main components of the balance sheet - the main report, which is drawn up in the accounting process at the enterprise. The balance sheet is shown as a table with assets on the left and liabilities on the right. The sum of all positions on the left side is equal to the sum of all positions on the right side. That is, the left side of the balance is always equal to its right side.
The balance of assets and liabilities on the balance sheet is important rule, which must be executed at any time.
If, when compiling the balance sheet, equality is not met, it means that an error has been made in accounting that needs to be found.
In order to correctly draw up a balance sheet, you need to understand what relates to assets and what to liabilities.
These are the resources of the organization that it uses in the process economic activity, the use of which in the future implies a profit.
Assets always display the value of all tangible, intangible and monetary values companies, as well as property powers, their maintenance, placement and investment.
Examples of enterprise assets:
All this property that the enterprise will use in the course of its functioning in order to obtain economic profit.
According to the form of the functional composition, they are divided into material, intangible and financial.
By the nature of participation in production activities enterprises, assets are divided into current (current) and non-current.
According to the type of capital used, assets are:
According to the right of ownership of assets, they are divided into leased and own.
They are also classified by liquidity, that is, the speed of their transformation into a financial equivalent. In accordance with such a system, among the resources are:
Long-term assets include land plots, various types of transport, technical equipment, inventory of household and industrial type, and other belongings of the company. Assets of this type are carried at their acquisition cost less accrued depreciation or, in the case of land and buildings, at a price determined by a professional expert.
Under the liabilities of the enterprise, we mean the obligations that the company has assumed, and its sources of financing (include own and borrowed capital, as well as funds attracted to the organization for some reason).
Own capital of an enterprise with any form of ownership, except for the state, contains in its structure the authorized capital, shares, shares in various business companies and partnerships, proceeds from the sale of company shares (primary and additional), accumulated reserves, public finance In the organisation.
For state-owned enterprises, the structure includes public financial resources and deferred deductions from revenue.
Borrowed capital
The structure of funds taken under a loan consists of capital for which this or that property is pledged, regardless of whether a mortgage is issued or not, loans received from banking institutions, bills of various types.
Summarize.
What are the assets of the company:
What are the liabilities of the company:
The difference is their different functions; each of these elements of the balance sheet illuminates its side of office work. However, they are closely interconnected.
With an increase in the asset, the liability necessarily increases by the same amount, that is, the promissory note enterprises. The same principle also applies to liabilities.
For example, if a new loan agreement is concluded with a bank, assets automatically increase, as new finances enter the organization, along with this, the enterprise has a liability - a debt to the bank. At the moment when the organization repays this loan, there will be a decrease in assets, since the amount of money in the company's account will decrease, along with this, the liability will also decrease, since the debt to the bank will disappear.
It is from this principle that the equality of liabilities and assets of the enterprise follows. Any change in the former entails a change in the latter by the same amount and vice versa.
What are accounting accounts? In accounting, this concept comes up all the time. And this is not surprising, because this is the basic concept of accounting, it is on the accounts that all business transactions occurring at the enterprise are recorded.
An account is displayed as a two-sided table, the left side is called debit, the right side is called credit. Each separate account is used to account for certain business transactions, which are grouped according to homogeneous characteristics. For example, accounting for materials occurs on the account. 10 "Materials", accounting of fixed assets - 01 "Fixed assets", accrual and payment of wages to employees - 70 "Settlements with personnel for wages".
In total there are 99 accounts, their list is given in a special book called the Chart of Accounts. An organization may not use all of them. In the process of formation accounting policy it is determined which accounts will be needed to record the transactions occurring at this enterprise. Further, they are selected from the standard Plan, their list is approved in the order on accounting policy. Thus, the organization forms its own working chart of accounts - that is, a list that will be used in accounting, taking into account the specifics of the organization's activities.
Each enterprise develops its own work plan, fixing it in the accounting policy.
This is a list of all available accounting accounts. This document developed by the Ministry of Finance of the Russian Federation.
All accounts in a single Plan are divided into sections. For each, sub-accounts are indicated for it and brief information about what it is intended for, what operations are taken into account on it.
Each account in the standard Plan is assigned a two-digit code and name. For example, accounting for cash is kept on the account. 50 Cashier.
In addition, the standard Plan also contains the so-called off-balance accounts, which are designed to account for property that does not belong to this enterprise. They are assigned three-digit code designations. For example, accounting for fixed assets leased is kept on an off-balance sheet account. 001 "Leased fixed assets".
Structure of the Plan
In total, there are 8 sections in a single Plan. The first 5 sections are accounts on which property, finished products, goods, materials, and the production process are recorded. For example:
Section 6 provides accounting accounts that keep records of the obligations of the enterprise.
In sections 7 and 8 - on which capital and financial results are kept.
Accounting information is presented in monetary terms.
When any operation is performed, a primary accounting document is necessarily drawn up, on the basis of which this operation is recorded on the accounts.
This entry is carried out according to the principle of double entry and is called an accounting entry. In short, when performing any operation, the amount of the operation is simultaneously recorded on the debit of one account and on the credit of another, this will be the posting.
For example, the cashier of the enterprise received money from the buyer. The accountant must issue a primary receipt document cash warrant, which indicates the amount of cash receipts at the cash desk. Based on this order, a posting will be made to the account. 50 "Cashier" and 62 "Settlements with buyers" - the amount received must be simultaneously recorded on debit 50 and credit 62.
Each business transaction is subject to mandatory recording on the accounts of accounting, on the debit of one and on the credit of the other.
For a month, every day, the accountant takes into account all transactions using postings.
At the end of the month, the debit turnover and the credit turnover are calculated for each account.
The initial debit balance, if any, is added to the debit turnover for the month (SND). The amount of credit turnover for the month and the opening balance of the loan, if any, are subtracted from the obtained value (Snk)).
Formula for calculation:
Sk \u003d (Snd + Od) - (Snk + Ok)
If the resulting balance is positive, then we have a debit ending balance of the account; if negative, we have a credit.
At the beginning of the next month, each account is reopened, the closing balance from the previous month is transferred to the current one, the debit end balance is transferred to debit, and the credit end balance is transferred to credit. It will be the opening balance.
This process is continuous, this is the main principle of the organization of accounting in the enterprise - the continuity of accounting.
Thus, accounting accounts are the main tool used in the accounting process.
Let's take c. 10 "Materials". At the beginning of the month (February), the enterprise has materials in the amount of 100,000 rubles in its warehouses. During February, the company purchased more materials in the amount of 20,000 and 30,000. In February, materials in the amount of 70,000 were released into production. ten?
sch. 10 - active, which means that it takes into account the assets of the enterprise (materials). All receipts are reflected in the debit, disposals (release to production) - in the credit.
February:
February is over, close account 10:
Od \u003d 20000 + 30000 \u003d 50000
OK = 70000
Sk \u003d Snd + Od - Ok \u003d 100000 + 50000 - 70000 \u003d 80000.
March:
April:
The process continues ad infinitum.
Let's look at the types of accounting accounts. Let's get acquainted with active, passive and active-passive accounts, as well as synthetic and analytical.
According to the type of relationship with the economic balance, accounting accounts are divided into active and passive, as well as active-passive. Let's consider these types in more detail, since they are the main elements in the classification of the financial balance.
Required to display all processes directly related to the presence and use of the company's property values. This implies the reflection of not only property in material form, but also the intangible assets of the company (trademarks, patents, etc.). In this case, the active account number can tell with approximate accuracy what kind of property is in the possession of the owner of the organization - the owner of the financial balance.
Speaking more plain language, then the assets of the enterprise are kept on active accounts. In order to understand whether an account is active or not, you need to know their distinguishing features:
Examples:
Active accounts include - 50 "Cashier", 10 "Materials", 01 "Fixed assets", 04 "Intangible assets", etc.
Take, for example, c. 10 "Materials", for it all three signs indicated above are fulfilled. It keeps records of assets - materials. Upon receipt of materials (increase in asset), a debit entry is made, upon disposal (decrease in asset), a credit entry is made. The balance is always debit, because it is not possible to release more materials into production than are in stock. This means that the debit will always be greater than the credit. That is, c. 10 - active in all respects.
Aimed at accounting and control of information about all sources of financing of the enterprise, which are divided into own and borrowed (borrowed). The company's equity capital contains in its structure all the profit that the organization received without financial assistance from outside. Sources attracted consist of all loans and credits involved in the business of the company, which the company has issued.
Thus, passive accounts keep records of the company's liabilities. Passives are characterized by:
Examples passive accounts:
80 "Authorized capital", 83 "Additional capital", 66 "Settlements for short-term loans and loans”, 67 “Settlements on long-term credits and loans”, etc.
Take, for example, c. 67, it is designed to account for loans issued to an enterprise for a period of more than 1 year, that is, it keeps records of liabilities.
The appearance of a loan (increase in liability) is reflected in the loan account 67, its payment (decrease in liability) - in debit. The balance will be in credit until the loan is repaid and the account is closed.
Usually you can immediately identify by the names of accounting documentation. As a rule, with this type of accounting accounts, the name of the document begins with the word "calculation" (for example, "calculations with personnel", "calculations with the budget", etc.). They also serve to display all calculations with different types counterparties (active and passive), to report information on receivables and payables, to control the results of the company's office work, its profit or loss.
That is, active-passive accounts take into account both assets and liabilities of the enterprise. They are characterized by features of both active and passive accounts of accounting.
Examples active-passive:
60 “Settlements with suppliers”, 62 “Settlements with buyers”, 76 “Settlements with various debtors and creditors”, 90 “Sales”, 91 “Other income and expenses”, 99 “Profit and losses”, etc.
When the goods are sold to the buyer, the buyer's receivables arise before the organization, which is an asset, we reflect its appearance on the debit of account 62, when the buyer repays the debt, we will credit the repayment amount to account 62. We see that the appearance of an asset is reflected in the debit, and its decrease in the loan, it turns out that for the account. 62, the signs of active accounts are fulfilled.
Let's take one more situation, the buyer transfers an advance payment to the organization until the organization ships the goods against this payment, it will be creditor debt to the buyer. The appearance of this debt (that is, the receipt of an advance) we will reflect on the loan account. 62. At the time of shipment to the buyer of the goods, the accounts payable will decrease, while a debit entry will be made 62. That is, we will reflect the appearance of a liability (debt) on a loan, and its decrease on a debit. It turns out that account 62 obeys the rules characteristic of passive accounts.
Based on this, we can conclude that account 62 is active-passive, since it is characterized by the features of both active and passive accounts, it keeps records of both assets and liabilities.
According to the degree to which all accounting information is detailed, they are divided into synthetic and analytical.
Synthetic accounting accounts imply a generalized description of the data, in which all information is presented concisely and without clarification. To add any additional information sub-accounts are used. A sub-account is a component of a synthetic account. The account is kept in monetary terms.
For the most high level detail use analytical accounts in which the required data is displayed in detail, including all the necessary elements and nuances. On analytical accounts, accounting can be kept in other equivalents: in kilograms, meters, liters, pieces, etc., as it is convenient for an accountant.
For example, an organization has 41, which takes into account goods (various types of cereals) in a generalized form in rubles. To synthetic SC. 41 analytical accounts “Millet groats”, “Semolina groats”, etc. are opened for convenience, on which records are kept in kilograms.
In accordance with the economic content, they are divided into accounts of assets, sources of formation of assets and business transactions. They display all kinds active funds, as well as those capitals that are intended for subsequent sale. Accounts showing sources of asset formation, contain information about all the ways funds come from, including own income and borrowed capital. Business transactions accounts include in their structure all data on the financial profit of the enterprise, as well as information on the expenses of the enterprise for various purposes.
According to the sequence of indications in the accounts, the accounts are divided into nominal and off-balance sheet.
According to their purpose and structure, they can be basic, regulatory, budgetary and distributive, operational, financially effective, etc.
Often, in the process of work, enterprises have to perform operations to record the movement and storage of property that does not belong to them. In addition, it is necessary to keep records of transactions related to the fulfillment of requirements and obligations to partners. For these purposes, off-balance (off-balance) accounts are used.
Off-balance accounts are designed to record and enter information about material values that do not belong to an economic entity and are temporarily at its disposal. Also, off-balance accounts are used to control certain types of financial transactions. Their name emphasizes that they are out of balance and are not taken into account in it.
The need for separate accounting of values that do not belong to an economic entity is explained by the fact that only own funds and the sources that form them should be taken into account in the main balance sheet. If the company's balance sheet also reflects values that do not belong to it, then it turns out that they are taken into account twice: with the owner and with the temporary owner. This will be contrary to the law and distort the real financial situation of enterprises.
The off-balance sheet account has a traditional, albeit slightly simplified, structure. It reflects the opening balance, the receipt and write-off of material assets during the month, the final balance.
In accordance with the Chart of Accounts, approved by Order of the Ministry of Finance of October 31, 2000 N 94n (as amended on November 08, 2010), several main types of off-balance accounts are used for organizations and enterprises of the Russian Federation, which are listed below.
Off-balance accounts include:
001 "Leased fixed assets". Required to enter information about leased fixed assets. Such funds are accounted for in accordance with the valuation adopted in existing lease agreements.
002 "Commodity and material assets accepted for safekeeping". This off-balance account is used to enter information about material assets for which, for one reason or another, payment has not been made, or temporarily accepted on the balance sheet.
003 "Materials accepted for processing". It is intended to display the availability and movement of raw materials or materials taken for processing and not paid by the manufacturer. Accounting is carried out in the prices reflected in the relevant contracts.
004 "Goods accepted for commission". It is used by organizations that accept goods for commission in accordance with the contract. Accounting is kept in prices determined by acceptance certificates.
005 "Equipment accepted for installation". The off-balance account is used by contractors to reflect information about all types of installation equipment that was provided by the customer.
006 "Forms of strict reporting". Displays available and issued under the report forms for certificates, diplomas, subscriptions, tickets, receipts and other similar reporting forms. The account is kept in conditional prices. Each form type is counted separately.
007 "Debt written off at a loss of insolvent debtors." Here you can find information about the written-off debts. Such accounts are maintained five years after the debts have been written off, in order to control the possibility of recovery when the solvency of borrowers changes.
008 "Securities for obligations and payments received". Contains information on the availability and movement of funds received as collateral for obligations, as well as collateral received for goods transferred to other organizations. The amount of the guarantee for accounting is determined by the terms of the contract.
009 "Securities for obligations and payments issued". Reflects funds issued as guarantees to secure obligations.
010 "Depreciation of fixed assets". This off-balance account is intended to summarize data on the movement of amounts reflecting the depreciation of housing stock, landscaping, road facilities and the like, as well as fixed assets (in the case of non-profit organizations). Depreciation is charged at the end of the year at the rate of depreciation.
011 "Fixed assets leased out". Serves to display data on objects classified as fixed assets and leased. It is used in cases where, under the terms of the contract, the property must be reflected on the balance sheet of the tenant. Accounting is carried out in the prices appearing in the lease agreement.
In addition to those listed, the list of off-balance accounts can be supplemented by the organization itself, in accordance with the specifics of its activities. This should be reflected in the accounting policy.
For some types of economic entities, slightly different off-balance sheet accounts are used. Thus, the Order of the Ministry of Finance of the Russian Federation No. 157n defines the chart of accounts for state and local authorities, extra-budgetary funds, scientific and educational institutions, and government agencies. This plan specifies twenty-six types of off-balance accounts that can be used by these organizations as needed.
In each enterprise, in the process of activity, there are many business transactions that must be taken into account in accounting. For their accounting, there are accounting accounts. Accounting for transactions in accounting accounts occurs using posting. What is this - wiring? How to make accounting entries? What is the principle of double entry in accounting?
The essence of double entry
At the time of any operation, there is a change in the funds and sources of the enterprise, the accounting of which takes place in the accounting accounts. Each transaction affects two accounts, the amount of the transaction is simultaneously reflected in the debit of one and the credit of the other. This is the double entry method.
Example:
Explain the principle of double entry simple example. Take any operation, for example, the receipt of cash from the buyer to the cashier. In this case, there is a simultaneous increase in cash on hand and a decrease in the buyer's debt. Accounting for cash is kept on the account. 50 "Cashier", all settlements with buyers are reflected in the account. 62.
According to the principle of double entry, we must reflect this event on two accounts: 50 “Cashier” and 62 “Settlements with buyers”. The amount of cash received must be reflected in the debit of one and the credit of the other.
Cash is an asset of the enterprise, the increase in the asset is reflected in the debit of the account, that is, the amount received must be reflected in the debit of the account. fifty.
The buyer's debt is also an asset, the decrease in debt is reflected in the credit account. 62.
That is, a business transaction - the receipt of cash from the buyer in the accounting department is reflected using a simultaneous double entry on debit 50 and credit 62. The entry is made for the same amount in the amount of cash received.
A double entry in accounting is a posting, or rather an indication of the accounts, on the debit and credit of which an entry was made for the amount of the operation.
Take the example above, we made a simultaneous entry for debit 50 and credit 62, a record of the form Debit 50 Credit 62 will be a posting. For convenience, it is reduced to the form D50 K62.
Two accounts that participate in the accounting entry are called offsetting. And the very relationship between these accounts is called the correspondence accounts of accounting.
Examples:
Here are some more examples accounting entries:
D10 K60 - materials from the supplier are accepted for accounting.
D70 K50 - wages paid to the employee.
D71 K50 - cash was issued against the report to the employee.
D20 K10 - materials released into production.
Every day, the company performs a lot of business operations, for each of which the relevant primary documents are drawn up. Based on these documents, the posting will already be made. In order to correctly account for the amount of the operation, you need to be able to correctly draw up transactions.
For a novice accountant, compiling accounting entries often causes a lot of difficulties and in vain. Compiling wiring is quite simple, how to do the wiring correctly?
You need to follow three simple steps:
Let's look at these steps with an example.
So, some event happened at the enterprise, let's say, goods arrived from the buyer. How to wire?
We analyze the operation - the goods arrived from the buyer, which means that there are more goods in the warehouses, while the organization began to accrue a debt to the supplier. Moreover, the amount of the debt is equal to the value of the delivered goods.
Organizations, enterprises and other economic entities differ in their form of ownership, asset structure, number of employees and other characteristics. In such a situation, it is impossible to apply strict uniform standards for the organization of accounting to all participants in economic activity. Therefore, it became necessary to differentiate the methods of conducting accounting activities for different types of enterprises. Hence the concept of the accounting policy of an economic entity appeared.
Accounting policy is a set of ways to organize accounting economic entity. In other words, federal standards allow various types of forms of accounting documents and organization of accounting, from which each entity chooses the methods most suitable for its activities. These methods include various options for grouping and evaluating the activities of an enterprise, paying off the value of its assets, ensuring the circulation of documents, conducting an inventory, using accounts, accounting registers, and others.
The accounting policy is approved by order of the head, which can be drawn up according to the following model:
The accounting policy of the enterprise is regulated by the Federal Law No. 402-FZ of December 6, 2011 (Article 8), as amended on July 18, 2017, and the Accounting Regulation "Accounting Policy of the Organization" (PBU 1/2008). In accordance with these regulations, the accounting policy must be developed by the chief accountant (or other person authorized to keep accounting records) and approved by its head.
Law No. 402-FZ cancels the previously used standard forms of primary documentation, now such documentation is also approved by the head of the enterprise. Here is a list of required items. Paragraph 4 of Article 8 specifies that in the absence of accounting methods adopted by federal standards for a particular type of object, the latter can independently develop such methods, in accordance with the requirements of the legislation and existing standards.
Regulation PBU 1/2008 explains the organization of accounting policies in more detail. Thus, paragraph 5 introduces the implied assumptions:
Paragraph 6 of PBU specifies the general principles of accounting policy, which should ensure:
Clause 4 of the Regulation introduces the main sections of the accounting policy that make up the structure of accounting activities. The head of the organization must approve:
The third section of the Regulations PBU 1/2008 is devoted to change in accounting policy. It is valid in three cases:
The introduction of a new accounting policy must be carried out, mainly from the beginning of the reporting period. Mandatory approval of the new accounting structure by the relevant orders of the head of the enterprise. The possible financial consequences of such a change should be reflected in the financial statements.
The leaders of many organizations underestimate the importance of the relationship of accounting policies with the results of the enterprise. The correct accounting policy has a positive impact on the cost of products, gross profit, other indicators of the financial position of the organization. In the absence of an effective accounting policy, it is impossible to make a comparative analysis of the activities of an enterprise in different periods, as well as to compare the results obtained with those of other similar enterprises.
Accounting policy for 2017 sample free download for OSNO - link.
Organizations and individual entrepreneurs can be classified as small businesses if they meet the criteria established by Article 4 of Federal Law No. 209-FZ of July 24, 2007. In this article, first of all, it is said that commercial organizations, individual entrepreneurs, farms and consumer cooperatives can be classified as small enterprises if they meet the criteria established by this article.
On June 30, 2015, Federal Law No. 156-FZ of June 29, 2015 came into force, which introduced some changes to the criteria for determining a small business entity. The current criteria, as well as the changes introduced by the new law, will be discussed below.
Small businesses can maintain simplified accounting, submit simplified financial statements, apply a simplified procedure for cash discipline.
Enterprises does not exceed 15 people, then the enterprise belongs to micro-enterprises (a kind of small business entities).
If the average number of employees does not exceed 100 people, then the organization or individual entrepreneur can be attributed to small enterprises.
If the average number of employees over 100, but not more than 250 people, then the enterprise belongs to medium-sized enterprises.
The average number is taken over the past calendar year.
2015 change: according to the new law, an enterprise can be classified as a small business if this condition is met for three years in a row (previously it was enough for 2 years). An organization or individual entrepreneur will cease to be small if the average number exceeds 100 people for 3 years in a row.
Exists limit value revenue from the sale of goods and services, which distinguishes between small and medium-sized enterprises.
If the revenue for the calendar year, excluding value added tax does not exceed 60 million rubles., an enterprise is considered a micro-enterprise.
If the revenue does not exceed 400 million rubles. per year, then it is a small business.
If revenue does not exceed 1 billion rubles., then the company is considered medium.
The revenue limits are set by the Government of the Russian Federation.
2015 change: to classify an organization or individual entrepreneur as a small enterprise, it is necessary that this criterion be met for at least three consecutive years (previously it was 2 years). An organization or individual entrepreneur will be able to lose the status of a small enterprise only if the revenue exceeds the limit value for three consecutive years.
An organization or an individual entrepreneur can be classified as a small business if the authorized capital of the organization:
Based on materials: buhs0.ru
Increasingly, entrepreneurs are turning to remote accounting in Moscow. This is due to a number of factors.
We are proud that BALIOT was one of those companies that firmly decided to reverse the situation of unprofessional dominance in the accounting environment. By our example, we have proved that both comprehensive outsourced accounting and one-time accounting services can be provided at the same high level.
BALIOT offers a wide range of accounting and related services for individual entrepreneurs, LLCs and public companies. Accounting services are especially popular.
Accounting is a set of works on the collection, registration and processing of information about the property of the organization, its obligations and business transactions. According to legislative norms, accounting must be kept continuously. The financial statements should accurately reflect the financial and economic situation in the company.
Competently organized and timely accounting becomes the basis for the rapid preparation of tax returns, productive interaction with investors and partners, and finally, makes it possible to objectively assess current position affairs in the firm.
By bringing together first-class specialists in the field of accounting, finance and law, BALIOT is ready to provide a full-fledged third-party accounting service to both small companies and large enterprises.
Remote accounting in an LLC is usually organized according to the following scheme: The client independently fills in the primary documentation, then transfers the generated documents to BALIOT, where our accountants are engaged in further processing and systematization. If you are limited in time or support the principle of "one process in one hand", we can take over the preparation and maintenance of primary documentation.
Keeping records of the organization may imply a wider scope of responsibility. In this case, in addition to standard functions, this area of work is supplemented by maintaining a cash book, restoring accounting, monitoring personnel records management, working with bank accounts etc.
What you should pay attention to when calculating the price of accounting in LLC: the cost varies depending on the selected range of related services. You can calculate the estimated cost using our tariff calculator, with base prices You can , and for your convenience, we have developed tariff plans.
Regardless of the chosen taxation system, each individual entrepreneur is required to properly record all accounting transactions. Many mistakenly believe that with a simplified taxation system, there will be simplified accounting. This is not so, the principle and sequence of filling remains uniform. Even for the delivery of zero reporting of IP, a correctly completed accounting history is required.
We provide several types of accounting services for individual entrepreneurs:
"About Accounting".
REFERENT: In connection with the loss of force of the Federal Law of November 21, 1996 N 129-FZ, one should be guided by the Federal Law of December 6, 2011 N 402-FZ adopted instead.
2. The regulation defines the procedure for organizing and maintaining accounting, compiling and submitting financial statements legal entities under the legislation of the Russian Federation, regardless of their organizational and legal form (with the exception of credit institutions and state (municipal) institutions), as well as the relationship of the organization with external consumers accounting information.
(as amended by the Orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 N 107n, dated October 25, 2010 N 132n)
Branches and representative offices of foreign organizations located on the territory of the Russian Federation may keep accounting records based on the rules established in the country where the foreign organization is located, if the latter do not contradict International Financial Reporting Standards developed by the International Financial Reporting Standards Committee.
3. The Ministry of Finance of the Russian Federation, on the basis of the Federal Law "On Accounting", develops and approves accounting regulations (standards), other regulatory legal acts and accounting guidelines that form the system of regulatory accounting regulation and are binding on organizations in the territory Russian Federation, including when carrying out activities outside the Russian Federation.
(As amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)
4. In accordance with the Federal Law "On Accounting":
a) - b) subparagraphs are no longer valid.
(as amended by the Order of the Ministry of Finance of the Russian Federation of March 29, 2017 N 47n)
c) the main tasks of accounting are:
formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;
providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation in the course of the organization's business operations and their expediency, the existence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.
5. An organization for the implementation of accounting, guided by the legislation of the Russian Federation on accounting, regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws, independently forms its accounting policy, based on its structure, industry affiliation and other features of the activity.
6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations shall be borne by the head of the organization.
7. The head of the organization may, depending on the volume of accounting work:
a) establish an accounting service as a structural unit headed by a chief accountant;
b) introduce the position of an accountant;
c) transfer, on a contractual basis, bookkeeping to a centralized accounting department, a specialized organization or a specialist accountant;
d) keep accounting records personally.
The cases provided for in subparagraphs "b", "c" and "d" of this paragraph are recommended to be applied in organizations related to small businesses under the legislation of the Russian Federation.
8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.
It affirms:
a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;
forms of primary accounting documents used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
methods for assessing certain types of property and liabilities;
the procedure for conducting an inventory of property and liabilities;
document flow rules and accounting information processing technology;
the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.
IP accounting services are one of the most important components of a successful and stable business by an individual entrepreneur. Timely and correct preparation and submission of reports is a requirement, the violation of which not only threatens with penalties, but also with negative consequences for entrepreneurial activity generally. You can order professional accounting services and outsourced sole proprietorship from the YurBukhAccounting company, whose specialists have extensive experience in this and related industries.
| Number of transactions per month | Staff, pers. | OSNO (VAT) | USN (15%) | USN (6%) |
| Up to 10 operations per month | Each employee + 300 rubles. | 7 900 rub. | 5 900 rub. | 4 900 rub. |
| Up to 30 operations per month | Each employee + 300 rubles. | 8 400 rub. | 6 400 rub. | 5 400 rub. |
| Up to 50 operations per month | Each employee + 300 rubles. | 9 400 rub. | 7 400 rub. | 6 400 rub. |
| Up to 100 operations per month | Each employee + 300 rubles. | 11 900 rub. | 9 900 rub. | 8 900 rub. |
| Up to 200 operations per month | Each employee + 300 rubles. | 16 900 rub. | 14 900 rub. | 13 900 rub. |
| Up to 300 operations per month | Each employee + 300 rubles. | 21 900 rub. | 19 900 rub. | 18 900 rub. |
| Up to 400 operations per month | Each employee + 300 rubles. | 26 900 rub. | 24 900 rub. | 23 900 rub. |
| More than 400 transactions per month - negotiable price | ||||
The price of accounting services for individual entrepreneurs depends on the taxation scheme chosen by the entrepreneur, as well as on the subject of accounting (preparation of zero reporting, personnel records, etc.), the number of documents to be drawn up and other conditions.
IP accounting services are in demand by many representatives of small and medium-sized businesses for the following reasons.
What can we say about the vigorous activity of an economic entity, it is completely associated with accounting, registration of expenditure and receipt documents, and if the individual entrepreneur is also an employer, with personnel records and related operations. Violations in this area, incorrect execution and late submission of documents can threaten not only with large fines, but in some cases - with criminal liability.
We offer mutually beneficial cooperation and comprehensive assistance in organizing a system of accounting services for an individual entrepreneur (individual entrepreneur) in Moscow.
Even in the conditions of choosing a simplified taxation system, an entrepreneur is obliged to draw up and submit not only annual, but also quarterly reports, which are recorded in the Book of Accounts. Among the operations to be performed:
All these maintenance operations will cease to be a headache for you and occupy a large number of time routine, if their implementation is entrusted to a company serving individual entrepreneurs on outsourcing, that is, remotely.
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
On approval of the Regulations on accounting and financial reporting in the Russian Federation
Document as amended by:
(Bulletin of normative acts of federal executive bodies, N 7-8, 02/14/2000, 02/21/2000);
(Russian newspaper, N 92-93, 05/16/2000) (came into force starting with the financial statements of 2000);
(Rossiyskaya gazeta, N 242, 27.10.2006) (came into force starting with the annual financial statements for 2006);
(Rossiyskaya Gazeta, No. 99, May 12, 2007) (entered into force on January 1, 2008);
(Rossiyskaya gazeta, N 271, 01.12.2010) (entered into force on January 1, 2011);
(Bulletin of normative acts of federal executive bodies, N 13, 03/28/2011) (came into force from the financial statements of 2011);
Order of the Ministry of Finance of Russia dated March 29, 2017 N 47n (Official Internet portal of legal information www.pravo.gov.ru, 04/19/2017, N 0001201704190005);
Order of the Ministry of Finance of Russia dated April 11, 2018 N 74n (Official Internet portal of legal information www.pravo.gov.ru, 04/26/2018, N 0001201804260017).
____________________________________________________________________
____________________________________________________________________
The document also takes into account:
;
decision of the Supreme Court of the Russian Federation dated July 8, 2016 N AKPI16-443;
decision of the Supreme Court of the Russian Federation of January 29, 2018 N AKPI17-1010 (entered into force on March 5, 2018).
____________________________________________________________________
In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, and Order of the Government of the Russian Federation of March 21, 1998 N 382-r
I order:
1. Approve the attached Regulation on accounting and financial reporting in the Russian Federation.
2. Recognize as invalid:
order of the Ministry of Finance of the Russian Federation of December 26, 1994 N 170 "On the Regulations on Accounting and Reporting in the Russian Federation";
clause 3 of the order of the Ministry of Finance of the Russian Federation of February 3, 1997 N 8 "On the organization's quarterly financial statements".
Minister
M.M. Zadornov
Registered
at the Ministry of Justice
Russian Federation
August 27, 1998
registration N 1598
APPROVED
order of the Ministry of Finance
Russian Federation
dated July 29, 1998 N 34n
2. The regulation defines the procedure for organizing and maintaining accounting records, compiling and submitting financial statements by legal entities under the legislation of the Russian Federation, regardless of their organizational and legal form (with the exception of credit institutions and state (municipal) institutions), as well as the relationship of the organization with external consumers accounting information (paragraph as amended, put into effect on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n; as amended, put into effect on January 1, 2011 by order of the Ministry of Finance of Russia dated October 25, 2010 N 132n.
Branches and representative offices of foreign organizations located on the territory of the Russian Federation may keep accounting records based on the rules established in the country where the foreign organization is located, if the latter do not contradict International Financial Reporting Standards developed by the International Financial Reporting Standards Committee.
3. The Ministry of Finance of the Russian Federation, on the basis of the Federal Law "On Accounting", develops and approves accounting regulations (standards), other regulatory legal acts and accounting guidelines that form the system of regulatory accounting regulation and are binding on organizations in the territory of the Russian Federation, including when carrying out activities outside the Russian Federation (paragraph as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
4. In accordance with the Federal Law "On Accounting":
a) the subparagraph became invalid from April 30, 2017 - ;
b) the subparagraph became invalid from April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n;
c) the main tasks of accounting are:
formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external investors, creditors and other users of financial statements;
providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.
5. An organization for the implementation of accounting, guided by the legislation of the Russian Federation on accounting, regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws, independently forms its accounting policy, based on its structure, industry affiliation and other features of the activity.
6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations shall be borne by the head of the organization.
7. The head of the organization may, depending on the volume of accounting work:
a) establish an accounting service as a structural unit headed by a chief accountant;
b) introduce the position of an accountant;
c) transfer, on a contractual basis, bookkeeping to a centralized accounting department, a specialized organization or a specialist accountant;
d) keep accounting records personally.
The cases provided for in subparagraphs "b", "c" and "d" of this paragraph are recommended to be applied in organizations related to small businesses under the legislation of the Russian Federation.
8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.
It affirms:
a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;
forms of primary accounting documents used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
methods for assessing certain types of property and liabilities;
the procedure for conducting an inventory of property and liabilities;
document flow rules and accounting information processing technology;
the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.
9. The organization keeps accounting records of property, liabilities and economic transactions (facts of economic activity) by double entry on interrelated accounting accounts included in the working chart of accounting accounts.
The Working Chart of Accounts is approved by the organization on the basis of the Chart of Accounts approved by the Ministry of Finance of the Russian Federation.
Accounting records of property, liabilities and economic transactions (facts of economic activity) are kept in the currency of the Russian Federation - in rubles. Documentation of property, liabilities and other facts of economic activity, maintenance of accounting registers and financial statements is carried out in Russian. Primary accounting documents drawn up in other languages must have a line-by-line translation into Russian.
10. To maintain accounting records in an organization, an accounting policy is formed, which implies the property isolation and continuity of the organization's activities, the sequence of application of the accounting policy, as well as the temporal* certainty of the facts of economic activity.
___________________
* In this word, the stress is on the penultimate syllable. - Database manufacturer's note.
The accounting policy of the organization must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality.
11. In the accounting of the organization, current costs for the production of products, performance of work and provision of services and costs associated with capital and financial investments are taken into account separately.
12. The paragraph became invalid from April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n ..
The requirements of the chief accountant (hereinafter referred to as the chief accountant are also understood to be persons who maintain accounting records in the cases provided for in subparagraphs "b", "c", "d" of paragraph 7 of these Regulations) on documenting business transactions and submitting documents and information to the accounting service are mandatory for all employees of the organization.
13. The paragraph became invalid from April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n ..
The paragraph became invalid from April 30, 2017 - order of the Ministry of Finance of Russia dated March 29, 2017 N 47n ..
Depending on the nature of the operation, the requirements of regulatory enactments, guidelines on accounting and accounting information processing technology, additional details may be included in primary documents.
14. The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.
Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.
Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the design features of which are determined by separate instructions of the Ministry of Finance of the Russian Federation). Financial and credit obligations are understood as documents that formalize the financial investments of the organization, loan agreements, loan agreements and agreements concluded on commodity and commercial credit.
In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business transactions, primary accounting documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and accounting. reporting.
15. The primary accounting document must be drawn up at the time of the business transaction, and if this is not possible, immediately after the completion of the transaction.
When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts.
The creation of primary accounting documents, the procedure and terms for their transfer for reflection in accounting are carried out in accordance with the workflow schedule approved by the organization. Timely and high-quality execution of primary accounting documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.
16. Making corrections to cash and bank documents is not allowed. Corrections can be made to other primary accounting documents only upon agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections.
17. To control and streamline the processing of data on business transactions, consolidated accounting documents may be drawn up on the basis of primary accounting documents.
18. Primary and consolidated accounting documents can be drawn up on paper and machine media. In the latter case, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in business transactions, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.
19. Accounting registers are designed to systematize and accumulate information contained in primary accounting documents accepted for accounting, for reflection in accounting accounts and financial statements.
Accounting registers can be kept in special books (journals), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on computer media. When maintaining accounting registers on machine media, the possibility of their output to paper media should be provided.
Forms of accounting registers are developed and recommended by the Ministry of Finance of the Russian Federation, bodies that have been granted the right to regulate accounting by federal laws, or federal executive bodies, organizations, subject to their observance of the general methodological principles of accounting.
20. Business transactions should be reflected in the accounting registers in chronological order and grouped according to the relevant accounting accounts.
The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.
21. When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction.
Persons who have gained access to information contained in accounting registers and internal financial statements are required to keep commercial and state secrets. For its disclosure, they bear responsibility established by the legislation of the Russian Federation.
23. Property, liabilities and other facts of economic activity for reflection in accounting and financial statements are subject to valuation in monetary terms.
Valuation of property purchased for a fee is carried out by summing up the actual costs incurred for its purchase; property received free of charge - at market value on the date of posting; property produced in the organization itself - at the cost of its manufacture (actual costs associated with the production of the property).
The actual costs incurred include, in particular, the costs of acquiring the property itself, paid interest on a commercial loan granted upon acquisition, mark-ups (surcharges), commissions (cost of services) paid to supply, foreign economic and other organizations, customs duties and other payments, costs for transportation, storage and delivery carried out by third parties.
The formation of the current market value is based on the price in force on the date of posting the property received free of charge for this or a similar type of property. Data on the current price must be documented or confirmed by experts.
Under the cost of production are recognized the actually incurred costs associated with the use in the process of manufacturing the property of fixed assets, raw materials, materials, fuel, energy, labor resources and other costs for the manufacture of the property.
The use of other valuation methods, including by way of reservation, is allowed in cases provided for by the legislation of the Russian Federation, as well as by the regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws.
24. Entries in accounting on the organization's currency accounts, as well as on transactions in foreign currency, are made in rubles in amounts determined by converting foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments.
25. Accounting records of property, liabilities and business transactions may be kept in amounts rounded up to whole rubles. The resulting differences in amounts are charged to the financial results of commercial organization or an increase in income (reduction in expenses) of a non-profit organization (clause as amended, put into effect on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
26. To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.
Order (number of inventories per reporting year, dates of their implementation, a list of property and obligations checked during each of them, etc.) the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.
27. Conducting an inventory is mandatory:
when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;
before the preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In organizations located in the regions of the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their smallest balances;
when changing financially responsible persons;
upon detection of facts of theft, abuse or damage to property;
in case of natural disaster, fire or other emergencies caused by extreme conditions;
in case of reorganization or liquidation of the organization;
in other cases stipulated by the legislation of the Russian Federation.
28. Discrepancies revealed during the inventory between the actual availability of property and accounting data are reflected in the accounting accounts in the following order:
a) the surplus of property is accounted for at market value on the date of the inventory and the corresponding amount is credited to the financial results of a commercial organization or an increase in income from a non-profit organization 107n;
b) the shortage of property and its damage within the norms of natural loss are attributed to the costs of production or circulation (expenses), in excess of the norms - at the expense of the guilty persons. If the perpetrators are not identified or the court refuses to recover damages from them, then the losses from the shortage of property and its damage are written off to the financial results of a commercial organization or an increase in expenses of a non-profit organization Russia dated December 30, 1999 N 107n.
29. The clause became invalid from May 7, 2018 - order of the Ministry of Finance of Russia dated April 11, 2018 N 74n ..
30. The financial statements of organizations consist of (paragraph as amended, put into effect on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n):
a) the balance sheet;
b) income statement;
c) appendices to them, in particular the statement of cash flows, appendices to the balance sheet and other reports provided for by the regulatory acts of the accounting regulatory system;
d) explanatory note;
e) an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.
The paragraph was excluded from March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n ..
31. Forms of financial statements of organizations, as well as instructions on how to fill them out, are approved by the Ministry of Finance of the Russian Federation.
Other bodies that have been granted the right to regulate accounting by federal laws approve, within their competence, the forms of accounting statements and instructions on the procedure for filling them out that do not contradict the regulatory legal acts of the Ministry of Finance of the Russian Federation.
32. Accounting statements should give a reliable and complete picture of the property and financial position of the organization, its changes, as well as the financial results of its activities.
When compiling financial statements, the organization is guided by these Regulations, unless otherwise established by other accounting regulations (standards) (the paragraph is additionally included from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n).
33. The financial statements of the organization should include performance indicators of branches, representative offices and other structural divisions, including allocated to separate balance sheets.
35. In the financial statements, data on numerical indicators are given for at least two years - the reporting and preceding the reporting year (except for the report compiled for the first reporting year).
If the data for the period preceding the reporting year are incomparable with the data for the reporting period, then the first of the named data shall be subject to adjustment based on the rules established by regulatory enactments. Each significant adjustment must be disclosed in an explanatory note, along with an indication of its reasons.
36. Accounting statements are prepared for the reporting year. The reporting year is the period from January 1 to December 31 of the calendar year inclusive.
The first reporting year for a newly created or reorganized organization is the period from the date of its state registration to December 31 inclusive, and for an organization newly created after October 1 (including October 1) - from the date of state registration to December 31 of the next year inclusive.
Data on the facts of economic activity carried out prior to the state registration of a newly created organization are included in its financial statements for the first reporting year.
37. For the preparation of financial statements reporting date considered the last calendar day of the reporting period.
38. Financial statements are signed by the head and chief accountant of the organization.
In organizations where accounting is maintained on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, the financial statements are signed by the head of the organization, the head of a specialized organization (centralized accounting) or an accounting specialist.
The responsibility of the persons who signed the financial statements is determined in accordance with the legislation of the Russian Federation.
39. Changes in the financial statements relating both to the reporting year and to previous periods (after its approval) are made in the statements compiled for the reporting period in which distortions of their data were discovered.
40. Accounting statements do not allow for a set-off between the items of assets and liabilities, items of profit and loss, except in cases where such a set-off is provided for by the rules established by regulatory enactments.
41. Unfinished capital investments include the costs of construction and installation works, purchase of buildings, equipment, vehicles, tools, inventory, other durable material objects, other capital works and costs (design and survey, exploration and drilling, costs for the removal land plots and resettlement in connection with construction, for training personnel for newly built organizations, etc.) (the paragraph was supplemented starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
..
42. Incomplete capital investments are reflected in the balance sheet at the actual costs incurred by the organization (item as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
43. Financial investments include investments of an organization in government securities, bonds and other securities of other organizations in the authorized (share) capital of other organizations, as well as loans granted to other organizations.
44. Financial investments are accepted for accounting in the amount of actual costs for the investor. For debt securities, the difference between the amount of actual acquisition costs and the nominal value during the period of their circulation is allowed to be attributed evenly as the income due on them is accrued to the financial results of a commercial organization or an increase in expenses for a non-commercial organization (paragraph as amended by March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Organizations acting as professional market participants valuable papers, may revalue investments in securities acquired for the purpose of obtaining income from their sale, as the quotation changes by stock exchange.
Objects financial investments(except for loans) that are not paid in full are shown in the asset of the balance sheet in the full amount of the actual costs of their acquisition under the contract with the assignment of the outstanding amount under the item of creditors in the liability of the balance sheet in cases where the investor has transferred the rights to the object. In other cases, the amounts paid on account of the objects of financial investments to be acquired are shown in the assets of the balance sheet as debtors.
45. Investments of the organization in shares of other organizations listed on the stock exchange, the quotation of which is regularly published, when compiling the balance sheet, are reflected at the end of the reporting year at market value. 2010 N 186n.
46. To fixed assets as a set of material assets used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or a normal operating cycle, if it exceeds 12 months, include buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantations, on-farm roads and other fixed assets.
Fixed assets also include capital investments in the fundamental improvement of land (drainage, irrigation and other reclamation work) and leased fixed assets.
Capital investments in perennial plantings, radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.
As part of fixed assets, land plots owned by the organization, objects of nature management (water, subsoil and other natural resources) are taken into account.
47. Completed capital investments in leased items of fixed assets are credited by the lessee organization to their own fixed assets in the amount of actually incurred costs, unless otherwise provided by the lease agreement.
48. The cost of fixed assets of the organization is repaid by depreciation during their useful life.
Depreciation of fixed assets is calculated regardless of the results of the economic activity of the organization in the reporting period in one of the following ways:
linear way;
method of writing off the cost in proportion to the volume of products (works, services);
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life.
The paragraph became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
Fixed assets of non-profit organizations are not subject to depreciation (the paragraph is additionally included starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n).
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The paragraph, additionally included by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n, was declared invalid (invalid), not entailing legal consequences from the moment of publication, - decision of the Supreme Court of the Russian Federation dated August 23, 2000 N GKPI 00-645.
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The cost of land plots, objects of nature management is not repaid.
49. Fixed assets are reflected in the balance sheet according to residual value, i.e. according to the actual costs of their acquisition, construction and manufacture, minus the amount of accrued depreciation (paragraph as amended, put into effect on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Changes in the initial cost of fixed assets in cases of completion, additional equipment, reconstruction and partial liquidation, revaluation of the relevant objects are disclosed in the appendices to the balance sheet. A commercial organization has the right not more than once a year (at the end of the reporting year) to revaluate fixed assets at replacement cost by indexing or direct recalculation at documented market prices, attributing the resulting differences to the account of the additional capital of the organization, unless otherwise established by regulatory legal acts on accounting (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
50. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
51. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
52. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
53. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
54. Material values, remaining from the write-off of fixed assets unsuitable for restoration and further use, are accounted for at market value on the date of write-off from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
55. Intangible assets used in economic activities for a period exceeding 12 months and generating income include rights arising from:
from patents for inventions, industrial designs, selection achievements, from certificates for utility models, trademarks and service marks or license agreements for their use (paragraph as amended by ;
from the rights to "know-how", etc.
In addition, the business reputation of the organization is included in intangible assets (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
56. The cost of intangible assets is repaid by accruing depreciation over the established period of their useful life.
For objects for which the cost is repaid, depreciation deductions are determined in one of the following ways:
a linear method based on the norms calculated by the organization on the basis of their useful life;
method of writing off the cost in proportion to the volume of products (works, services).
The paragraph became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
For intangible assets received under a donation agreement and free of charge in the process of privatization, acquired using budget appropriations and other similar funds (in terms of the value attributable to the amount of these funds), depreciation is not charged by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
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The fourth paragraph of clause 56 was set out in a new edition on the basis of the order of the Ministry of Finance of Russia dated March 24, 2000 N 31n.
The specified change in the fourth paragraph of clause 56 was declared invalid (invalid), not entailing legal consequences from the moment of publication, - decision of the Supreme Court of the Russian Federation of August 23, 2000 N GKPI 00-645.
The decision can be appealed to the Cassation Board Supreme Court Russian Federation within ten days from the date of its issuance in final form.
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Amortization of intangible assets is charged regardless of the results of the organization's activities in the reporting period.
The acquired business reputation of the organization must be adjusted within twenty years (but not more than the life of the organization) (the paragraph is additionally included starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n).
Depreciation deductions for the positive business reputation of the organization are reflected in accounting by reducing its initial cost. The negative business reputation of the organization is written off in full to the financial results of the organization as other income (the paragraph is additionally included starting from the financial statements of 2000 by order of the Ministry of Finance of Russia dated March 24, 2000 N 31n; as amended, put into effect starting from the annual financial statements for 2006 by order of the Ministry of Finance of Russia dated September 18, 2006 N 116n; as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
57. Intangible assets are reflected in the balance sheet at their residual value, i.e. according to the actual costs of acquisition, manufacture and the costs of bringing them to a state in which they are suitable for use for the planned purposes, minus the accrued depreciation N 107n.
58. Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material resources are reflected in the balance sheet at their actual cost.
Actual cost material resources is determined based on the actual costs incurred for their acquisition and manufacture.
It is allowed to determine the actual cost of material resources written off to production using one of the following methods for estimating reserves:
at the cost of a unit of inventory;
at an average cost;
at cost of first-in-time acquisitions (FIFO);
the paragraph was excluded from January 1, 2008 by order of the Ministry of Finance of Russia dated March 26, 2007 N 26n - see the previous reaction.
59. Finished products are reflected in the balance sheet at the actual or standard (planned) production cost, including costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor resources in the production process, and other costs for the production of products or for direct cost items.
60. Goods in organizations engaged in trading activities are reflected in the balance sheet at the cost of their acquisition.
When selling (dispensing) goods, their value may be written off using the valuation methods set forth in paragraph 58 of this Regulation.
When an organization engaged in retail trade takes into account goods at sale prices, the difference between the purchase price and the cost at sale prices (discounts, markups) is reflected in the financial statements as a value that corrects the cost of goods (paragraph as amended from the accounting statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
61. Goods shipped, works delivered and services rendered, for which no revenue is recognized, are reflected in the balance sheet at the actual (or standard (planned) full cost, including, along with production cost costs associated with the sale (sales) of products, works, services reimbursed by the contractual (contract) price
62. The values provided for in paragraphs 58-60 of this Regulation, for which the price has decreased during the reporting year or which have become obsolete or partially lost their original quality, are reflected in the balance sheet at the end of the reporting year at the price of a possible sale, if it is lower than the initial cost of procurement (acquisition), with the attribution of the difference in prices to the financial results of a commercial organization or an increase in expenses of a non-profit organization.
63. Products (works) that have not passed all the stages (phases, redistributions) provided for technological process, as well as incomplete products that have not passed tests and technical acceptance, refer to work in progress.
64. Work in progress in mass and serial production may be reflected in the balance sheet:
according to the actual or standard (planned) production cost;
by direct cost items;
at the cost of raw materials, materials and semi-finished products.
With a single production of products, work in progress is reflected in the balance sheet at actually incurred costs.
65. The costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for recognizing assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type ( paragraph as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
66. As part of the organization's own capital, the authorized (share), additional and reserve capital, retained earnings and other reserves.
67. The balance sheet reflects the value of the authorized (share) capital, registered in the constituent documents as a set of contributions (shares, shares, share contributions) of the founders (participants) of the organization.
The authorized (reserve) capital and the actual debt of the founders (participants) on contributions (contributions) to the authorized (reserve) capital are reflected in the balance sheet separately.
State and municipal unitary enterprises, instead of the authorized (share) capital, take into account the authorized fund formed in the prescribed manner.
68. Revaluation amount non-current assets conducted in accordance with the established procedure, the amount received in excess of the nominal value of the outstanding shares (share premium) and other similar amounts are accounted for as additional capital and are reflected in the balance sheet separately Ministry of Finance of Russia dated March 24, 2000 N 31n; as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
69. Created in accordance with the legislation of the Russian Federation reserve fund to cover the losses of the organization, as well as to redeem the organization's bonds and buy back its own shares, it is reflected in the balance sheet separately.
70. The organization creates reserves for doubtful debts in the event that receivables are recognized as doubtful with the allocation of the amounts of reserves to the financial results of the organization (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
Doubtful is the accounts receivable of the organization, which is not repaid or with a high degree probability will not be repaid within the terms established by the agreement, and is not provided with appropriate guarantees (paragraph as amended by the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
The paragraph became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
The amount of the provision is determined separately for each doubtful debt, depending on financial condition(solvency) of the debtor and assessment of the probability of repayment of the debt in full or in part.
If by the end of the reporting year following the year of the creation of the reserve for doubtful debts, this reserve is not used in any part, then the unspent amounts are added to the financial results when compiling the balance sheet at the end of the reporting year.
71. The item has been excluded since the financial statements of 2000 - order of the Ministry of Finance of Russia dated March 24, 2000 N 31n ..
72. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
73. Settlements with debtors and creditors are reflected by each party in its financial statements in the amounts arising from the accounting records and recognized by it as correct. For loans and credits received, the debt is shown taking into account the interest payable at the end of the reporting period.
74. The amounts reflected in the financial statements for settlements with banks, the budget must be agreed with the relevant organizations and are identical. Leaving unsettled amounts on the balance sheet for these calculations is not allowed.
75. Foreign currency balances on currency accounts organizations, other cash (including monetary instruments), short-term securities, receivables and payables in foreign currencies ah are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the exchange rate of the Central Bank of the Russian Federation in force on the reporting date.
76. Fines, penalties and forfeits recognized by the debtor or for which court decisions have been received on their recovery, are included in the financial results of a commercial organization or an increase in income (reduction in expenses) of a non-profit organization and, until they are received or paid, are reflected in the balance sheet of the recipient and payer respectively, according to the items of debtors or creditors (paragraph as amended, put into effect on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
77. Accounts receivable for which the due date limitation period has expired, other debts that are unrealistic to collect are written off for each obligation on the basis of the inventory data, written justification and order (instruction) of the head of the organization and are attributed accordingly to the account of the reserve for doubtful debts or to the financial results of a commercial organization, if in the period preceding reporting, the amounts of these debts were not reserved in the manner prescribed by paragraph 75 * of this Regulation, or for an increase in expenses from a non-profit organization (paragraph as amended, put into effect on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
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*Probably an original error. Should read "paragraph 70".
- Database manufacturer's note.
Writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt. This debt should be reflected off the balance sheet within five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtor.
78. The amounts of accounts payable and depository debts for which the limitation period has expired are written off for each obligation based on the inventory data, written justification and order (instruction) of the head of the organization and are attributed to the financial results of a commercial organization or an increase in income from a non-profit organization (clause as amended, put into effect on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
79. Accounting profit (loss) is the final financial result (profit or loss) identified for the reporting period on the basis of accounting of all business operations of the organization and evaluation of balance sheet items in accordance with the rules adopted by regulatory legal acts on accounting (paragraph as amended put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
80. Profit or loss identified in the reporting year, but related to operations of previous years, are included in the financial results of the organization of the reporting year.
81. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
82. In the event of the sale and other disposal of the property of an organization (fixed assets, stocks, securities, etc.), the loss or income from these operations is attributed to the financial results of a commercial organization or an increase in expenses (income) of a non-profit organization (paragraph as amended , put into effect on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
83. In the balance sheet, the financial result of the reporting period is reflected as retained earnings (uncovered loss), i.e. the final financial result revealed for the reporting period, minus taxes due from profits established in accordance with the legislation of the Russian Federation and other similar obligatory payments, including sanctions for non-compliance with taxation rules.
84. All organizations submit annual financial statements in accordance with the constituent documents to the founders, participants of the organization or owners of its property, as well as to the territorial bodies of state statistics at the place of their registration. State and municipal unitary enterprises submit financial statements to the bodies authorized to manage state property(paragraph as amended, put into effect on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Accounting statements are submitted to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation.
The organization is obliged to submit financial statements to the specified addresses in one copy free of charge.
85. Organizations are required to submit annual financial statements in the scope of the forms provided for in paragraph 30 of these Regulations (paragraph as amended, put into effect on March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
It is allowed not to submit a cash flow statement to small businesses and non-profit organizations. In addition, small businesses have the right not to submit an appendix to the balance sheet, other attachments and an explanatory note.
86. Organizations are required to submit annual financial statements within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation, and quarterly - in cases provided for by the legislation of the Russian Federation - within 30 days after the end of the quarter (paragraph as amended by effective from March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
Within the specified time limits, the specific date for the submission of financial statements is established by the founders (participants) of the organization or general meeting(paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
The paragraph became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
87. Paragraph ceased to be valid from March 3, 2000 - ..
88. The day the organization submits financial statements is determined by the date of its mailing or the date of actual transfer by ownership.
If the date of submission of financial statements falls on a non-working (day off) day, then the deadline for submission of financial statements is the first following business day.
89. The organization's annual financial statements are open to interested users: banks, investors, creditors, buyers, suppliers, etc., who can familiarize themselves with the annual financial statements and receive copies of them with reimbursement of copying costs (paragraph as amended by March 3, 2000 by order of the Ministry of Finance of Russia dated December 30, 1999 N 107n.
The organization should provide an opportunity for interested users to familiarize themselves with the financial statements.
Accounting statements containing indicators classified as state secrets under the laws of the Russian Federation shall be submitted subject to the requirements of the said legislation.
90. In cases provided for by the legislation of the Russian Federation, the organization publishes financial statements and an auditor's report (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
Publication of financial statements is made no later than July 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.
The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws.
91. If the organization has subsidiaries and affiliates, in addition to its own accounting report, a consolidated financial statement is also prepared, including the indicators of the reports of such companies located on the territory of the Russian Federation and abroad, in the manner established by the Ministry of Finance of the Russian Federation.
92. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
93. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
94. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..
95. The clause became invalid on March 3, 2000 - order of the Ministry of Finance of Russia dated December 30, 1999 N 107n ..
96. Consolidated financial statements are signed by the head and chief accountant of the organization.
97. The liability of the persons who signed the consolidated financial statements is determined in accordance with the legislation of the Russian Federation.
98. The organization is obliged to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archives, but not less than five years.
99. The working chart of accounting accounts, other accounting policy documents, coding procedures, computer data processing programs (indicating the terms of their use) must be kept by the organization for at least five years after the reporting year in which they were used for the preparation of financial statements for the last time.
100. Primary accounting documents may be seized only by bodies of inquiry, preliminary investigation and prosecution, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.
The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the reason and date of the seizure.
101. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.
Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"
