Accounting for current operations and expenses. Accounting for current operations and settlements. Accounting for financial results

06.06.2022

In the process of financial and economic activity, organizations have settlement relationships that reflect mutual obligations associated with the sale of material assets, the performance of work or the provision of services to each other. In addition, there are settlements with the budget for taxes, with off-budget funds, with social security and insurance authorities, with other legal and individuals.

Accounts receivable. When an organization sells products, goods, services or works to other legal entities and individuals and when making settlements with them, short-term and long-term obligations arise, which are receivables. Organizations and persons who owe this organization are called debtors. To account for receivables by the system of accounts accounting accounts are provided: “Settlements with buyers and customers”, “Settlements with accountable persons”, “Settlements with various debtors and creditors”, etc.

Accounts payable. When an organization purchases goods, works and services from other legal entities and individuals and makes settlements with them, obligations arise, which are accounts payable. Organizations and individuals to whom this organization are called creditors. Creditors whose debt arose in connection with the purchase of material assets from them are called suppliers. Debts on remuneration to their employees (accrued but not paid), debts to the budget, extra-budgetary funds and other deductions are called distribution obligations. Creditors whose debt arose from other non-commodity transactions are called other creditors.

Accounting for settlements with suppliers and contractors (account 60). Suppliers and contractors include organizations that supply raw materials and other commodity material values, as well as providing various types of services (delivery of electricity, steam, water, gas, etc.) and performing various works(capital and current repairs of fixed assets, etc.).

Settlements with suppliers and contractors are carried out after the shipment of inventory items, performance of work or provision of services, or simultaneously with them with the consent of the organization or on its behalf. The form of payment is established in the agreement (contract).

Accounting for settlements is kept on the active-passive account 60 “Settlements with suppliers and contractors”. All operations on settlements for the acquisition of material assets are carried out on this account, regardless of the time of payment of the presented invoice.

Accounting for settlements with buyers and customers (account 62). When selling products, works, services, material assets, fixed assets, enterprises enter into settlement relationships with buyers and customers. To summarize information about settlements with them, an active-passive account 62 “Settlements with buyers and customers” is intended, which is debited in correspondence with accounts 90, 91 for the amounts for which settlement documents are presented. Account 62 “Settlements with buyers and customers” is credited in correspondence with accounting accounts Money, settlements on the amounts of payments received (including the amounts of advances received), etc. In this case, the amounts of received advances and prepayments are accounted for separately.

Accounting for settlements with accountable persons (account 71). Accountable persons include employees of the enterprise who received sums of money(advance payments) or a check book against the report for future expenses, as well as employees who are required to report for the proceeds received in cash - sellers, canteen managers, bartenders, etc. The company must have an approved list of accountable persons.

Accounting for settlements with accountable persons is kept on the active-passive account 71 "Settlements with accountable persons". The debit of this account reflects the issuance of advances against the report, the credit - the expenditure of these amounts and deduction unused balances amounts. An account can have two balances. The debit balance shows the balance of the unused advance, and the credit balance shows their overspending. Analytical accounting is kept for each accountable person separately.

The most common accounting entries:

Issuance of money under the report: Dt sch.71 and Kt sch.50;

· spending accountable amounts: Dt sch.10, 25, 26 and Kt sch71;

return of money to the cashier: Dt sch.50 and Kt sch.71;

non-return by the employee of accountable amounts: Dt sch.94 and Kt sch.71 and then DT sch.70, or DT sch.73, subaccount 73-2 “Calculations for compensation of material damage” and CT sch.94.

Accounting for settlements with personnel for other operations (account 73). Other settlement transactions with the personnel of the enterprise include payments for goods sold on credit, for loans granted for individual needs, for compensation for material damage, for uniforms, for personal insurance and others, i.e. those settlements that are not related to wages, with accountable persons and depositors.

To summarize information on settlements, a synthetic account 73 “Settlements with personnel on other operations” is used, to which the following subaccounts can be opened: 73-1 “Settlements on loans granted”; 73-2 "Calculations for compensation for material damage", etc.

When an organization issues a loan to its employee for housing construction, the acquisition of country houses, the establishment of a household, etc. the amount of the loan issued is reflected in the entry: Dt sch.73-1 and Kt sch. 73-1, or by contributions to the cashier or to the settlement account Dt sch.50, 51 and Kt sch.73-1.

Accounting for settlements with various debtors and creditors (account 76). To summarize information on settlements on transactions with debtors and creditors, an active-passive account 76 “Settlements with various debtors and creditors” is intended, which takes into account settlements for property and personal insurance; on claims; with employees of the organization on deposited amounts of wages, bonuses and other payments; on amounts deducted from wages in favor of organizations and individuals for executive documents and etc.

Analytical accounting for account 76 “Settlements with different debtors and creditors” is carried out for each debtor and creditor. The balance on this account is determined according to the turnover sheet for the analytical accounts of account 76 “Settlements with various debtors and creditors”. Accounting for settlements with various debtors and creditors within a group of interrelated organizations, on the activities of which consolidated financial statements are compiled, is kept on account 76 “Settlements with various debtors and creditors” separately.

Accounting for payments on taxes and fees (account 68). A tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of their ownership, economic management or operational management of funds in order to financial support activities of the state and (or) municipalities.

Collection is understood compulsory contribution levied from organizations and individuals, the payment of which is one of the conditions for the state body, local government bodies, other authorized bodies and officials to perform legally significant actions in the interests of payers of fees, including the granting of certain rights or the issuance of permits (licenses).

Accrued taxes, fees, duties are reflected in the credit of passive account 68 "Calculations on taxes and fees" and the debit of various accounts, depending on the sources of reimbursement of taxes, fees, duties. The credit of the account reflects the accrual of payments due to the budget, the debit reflects the repayment of debts. In case of overpayment of taxes by the enterprise, the balance may be debit, that is, the budget's receivables to the enterprise are reflected.

Accounting for settlements with social insurance and security authorities (account 69). In accordance with the second part of the Tax Code Russian Federation from January 1, 2001, a unified social tax was introduced, credited to state off-budget funds - Pension Fund Russian Federation, the Social Insurance Fund of the Russian Federation and the mandatory health insurance RF and designed to mobilize funds for the realization of the right of citizens to state pension and social security and medical care.

Social insurance and security is a system of material support for workers in the event of old age, disability, temporary disability, loss of a breadwinner, as well as a system of recreational activities (preventoriums, sanatoriums, rest homes, medical nutrition).

Questions for self-examination

1. Who are called debtors?

2. Who are called creditors?

3. On what account is the accounting of settlements with buyers and customers kept?

4. What account is intended for settlements with suppliers and contractors?

5. List the main postings of account 73 "Settlements with personnel for other operations."

Related tests

1. Accounting entry Dt sch.51 Kt sch.62 means:

a) receiving an advance from the buyer;

b) receipt of funds from the buyer in the final settlement;

c) offset by the supplier of the advance received from the buyer.

2. New advance the accountable person is issued:

a) if there is free money in the cash desk of the organization;

b) in the presence of a travel certificate;

c) upon full settlement of previous advances.

3. Funds of the compulsory health insurance fund are spent on:

a) salaries of medical workers;

b) payment for treatment in sanatoriums and dispensaries;

V). payment for medical services provided to employees of the organization by medical institutions.

4. Account 73 "Settlements with personnel for other transactions" is used to reflect:

a) settlements with employees for goods purchased on credit, for loans granted, compensation for material damage, etc.;

b) employee bonuses;

c) deductions from wages.

5. The rates for reimbursement of travel expenses are established by:

a) the President of the Russian Federation;

b) Ministry Finance of the Russian Federation,

c) the organization itself in its accounting policy.

FINANCIAL PERFORMANCE ACCOUNTING

ACTIVITIES OF THE ENTERPRISE

concept financial results. The financial result is the final economic result of the economic activity of the organization, which is expressed in the form of profit (income) or loss and is defined as the difference between the income and expenses of the organization. The financial result is determined by the active-passive account 99 "Profit and Loss", which has a one-sided balance. The credit of this account reflects income and profits, and the debit - expenses and losses.

The procedure for the formation of financial results (account 90). The final financial result is added during the year on account 99 “Profit and Loss” from: results (profit or loss) from ordinary activities in correspondence with account 90 “Sales”; balance of other income and expenses for reporting period in correspondence with account 91 “Other income and expenses”; losses, expenses and income in connection with emergency circumstances in correspondence with accounts for accounting for material assets, settlements with personnel for wages, etc.; accrued income tax payments and payments on recalculations of this tax from actual profit, as well as the amount due tax sanctions in correspondence with account 68 "Calculations on taxes and fees". At the end of the reporting year, account 99 “Profit and Loss” is closed and has no balance. The final entry in December, the amount of net profit is debited from the debit of account 99 “Profit and Loss” to the credit of account 84 “Retained earnings (uncovered loss)”.

Accounting for financial results from ordinary activities (account 90). The result from the sale of products, works, services and goods is revealed on the active-passive account 90 "Sales". Upon receipt of profit, a record is made of Dt sch.90 and Kt sch.99. The resulting loss is reflected in the entry Dt sch.99 and Kt sch.90.

Accounting for financial results from other income and expenses (account 91). Accounting for other income and expenses (operating and non-operating) of the reporting period, except for extraordinary income and expenses, is kept on account 91 “Other income and expenses” on sub-accounts. During the year, entries on the sub-accounts of account 91 “Other income and expenses” are kept on an accrual basis. At the end of the month, by settlement (without closing sub-accounts) on account 91 “Other income and expenses”, the financial result is determined by comparing the credit turnover on sub-account 91-1 “Other income” with the debit turnover on sub-account 91-2 “Other expenses”.

Retained earnings of the enterprise (account 84). In the balance sheet, the financial result of the reporting period is reflected as retained earnings(uncovered loss), i.e. the accumulated amount of the organization's net profit received since the start of operations, less the accumulated amount of dividends paid. To account for retained earnings (uncovered loss), account 84 “Retained earnings (uncovered loss)” is used.

Questions for self-examination

1. What is the financial result of the enterprise?

2. On what account is the financial result formed?

3. What does the financial result consist of?

4. On what account is retained earnings of the enterprise kept?

5. List the main postings for accounting for retained earnings.

Related tests

1. The financial result of the organization's activities is reflected in the account:

a) 99 “Profit and Loss”;

b) 91 "Other income and expenses";

c) 98 No. Deferred income No.

2. The debit of account 99 “Profit and Loss” reflects:

a) Income and profits.

b) Income and expenses.

c) Costs and losses.

3. Profit received from the sale of products (works, services) is reflected in the entry:

a) Dt sch.91 Kt sch.99.

b) Dt sch.99 Kt sch.84.

c) Dt sch.90 Kt sch.99.

4. The final financial result is formed during the year on account 99 “Profit and Loss” from:

a) results from ordinary activities and the balance of other income and expenses;

b) losses, expenses and incomes due to extraordinary circumstances and accrued income tax payments;

c) results from ordinary activities, the balance of other income and expenses, losses, expenses and income due to extraordinary circumstances, accrued income tax payments.

5. Net profit written off at the end of the reporting year by posting:

a) Dt sch.84 Kt sch.82.

b) Dt sch.84 Kt sch.75.

The concept of obligations, the sources of their occurrence and composition. Primary documents on accounting for the facts of the occurrence of current liabilities and settlements. The procedure for reflecting information about liabilities in accounting accounts.

8.1. Accounting for settlements with suppliers and contractors

Accounting is kept on an active-passive account 60 "Settlements with suppliers and contractors".

Account 60 is intended to summarize information on settlements with suppliers and contractors for received inventory items, work performed by the customer and services consumed, settlement documents for which are accepted and payable through credit organization. The amounts of advances issued and advance payment for goods (works, services) are also subject to accounting on account 60.

Analytical accounting on account 60 must be kept for each supplier or contractor, as well as for each invoice presented by them. This provides the opportunity to obtain the necessary information about the status of settlements with suppliers and contractors.

When paying for purchased goods with bills of exchange, it should be borne in mind that the amounts owed to suppliers, secured by bills of exchange issued by the organization, are not debited from account 60, but are taken into account separately in analytical accounting.

Amounts of accounts payable for which the term 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 included in financial results. The write-off of amounts of accounts payable for which the limitation period has expired is reflected in the entry:

The credit of account 60 reflects the cost of shipped goods and materials, rendered works, performed services. In the debit of account 60, payment for goods, works, services is entered.

Together with inventory items, the supplier also presents the relevant primary documents: waybills, acts, invoices. Based on these documents, the accountant makes a posting on receipt: D 10 (41, 08, ..) K60. The amount for which this posting is made must correspond to the specified total in the supplier's documents, net of VAT.

If the organization is a VAT payer, then the tax amount is allocated to a separate account 19 by posting D 19 K60.

If the organization is not a VAT payer, then the amount is not divided into components, the values received are credited total cost specified in the documents.

Account 60 - passive: at the time of receipt of the goods on the credit of the account will be reflected accounts payable organizations to the supplier (liability of the enterprise), by debit - repayment of debt (reduction of liabilities).

Postings on account 60 "Settlements with suppliers and contractors":

D 08, 10, 15, 20, 23, 25, 26, 41, 43, 44 K 60 - The organization's debt for acquired assets, work performed, services rendered is reflected;

D19 K60 - VAT is allocated from the amount;

D 68. VAT K19 - VAT sent for deduction;

D 60 K 50, 51 - Payment was made for the delivered assets, work performed, services rendered.

8.2. Accounting for settlements with accountable persons

Accountable persons are employees of the enterprise who have received cash in advance for future operating, administrative and travel expenses.

Synthetic accounting of settlements with accountable persons is maintained on an active-passive account 71 "Settlements with accountable persons".

In accordance with the procedure for conducting cash transactions in the Russian Federation, the issuance of cash under the report is carried out on the basis of an order, an application from an employee with a permissive visa for the head, etc. Enterprises issue cash under the report for operating and business expenses in amounts and for periods determined by the heads of enterprises.

Business trip a trip of an employee, carried out by order of the head of the organization, for a certain period to another locality to perform an official assignment outside the place of his permanent work is recognized.

Business travel expenses include expenses for the following purposes:

Renting a dwelling;

Booking hotel rooms and air tickets;

Travel to the place of business trip and back to the place of permanent work - in the amount of the cost of travel by public air, rail and road transport (except for taxis);

Payment of fees for pre-sale tickets (travel documents);

Payment of expenses for the use of bedding on trains;

Baggage;

Daily allowance for the time spent on a business trip.

Travel expenses are included in production costs in the amount actually produced.

Upon returning from a business trip, the employee must, within three days, submit to the manager for approval advance report with the attachment of documents confirming the reliability of expenses. Then it is transferred to the accounting department.

The entry reflecting the issuance of cash to the account has the form D 71 K 50.

Having received an advance report from the accountable person, the accounting department writes off the spent and confirmed amounts of the report from it. The write-off of the amount of the advance from the accountable person is reflected in the credit of account 71. Depending on what the money was spent on, 71 accounting accounts correspond with the corresponding accounting accounts.

If the accountable person purchased household or stationery goods, that is, the money was spent on the acquisition of material assets, then the expenses are debited to the materials account, for example, to account 10 “Materials” by posting D10 K71.

If the advance payment by the accountable person was spent on travel expenses, then for manufacturing enterprise these costs are included in the cost of production by posting D20 (23) K71; for trading - in the cost of selling posting D44 K71.

Analytical accounting on account 71 is kept in the context of accountable persons of the organization for each advance payment and each advance report.

8.3 Accounting for taxes and fees

Check 68 "Calculations for taxes and fees"(active-passive) is intended to summarize information on settlements with the budget for taxes and fees paid directly by the organization, and taxes from the personnel of this organization.

The procedure for calculating and paying taxes and fees is regulated by legislative and other regulations.

Calculation of taxes and fees due in accordance with tax returns(settlements) of the organization payable to the budget, is reflected in the credit of the corresponding sub-accounts of account 68 and can be made at the expense of:

1. Production costs (sales costs). For example, land tax, corporate property tax, transport tax, mineral extraction tax. The following is recorded in the account:

D 20, 23, 25, 26, 29, 44 K 68.

2. Financial performance of the organization. For example, corporate property tax. The record is made: D 91 K 68.

Enterprise property tax can be recorded either on cost accounts or on account 91.

Corporate income tax payable to the budget is reflected in the accounting entry: D 99 K 68.

3. Income paid to individuals and legal entities - personal income tax, VAT. Such taxes are reflected in the debit of the settlement accounts. For example, withholding personal income tax reflected in the accounting: D 70 K 68.

The actual transfer of taxes and fees to the budget is reflected:

VAT amounts actually received (receivable) from buyers for goods sold to them, products and reflected on the credit of account 68, sub-account “VAT settlements”, are reduced by the amount of tax on acquired (received) valuables recorded in the debit of account 19 “VAT on acquired values":

Analytical accounting is conducted by types of taxes.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

Control work on discipline "Accounting"

Topic: Accounting for current operations and settlements

Introduction

1. Theoretical part

1.4 Accounting for cash transactions

1.5 Current account accounting

2. Practical part

2.2 Task

Conclusion

List of sources used

Introduction

Accounting is essential for proper organization monetary circulation settlements and lending in the economy, in strengthening payment discipline, in the efficient use of financial resources.

The solvency of the enterprise, the timeliness of payment of wages to its staff, settlements with customers, payments to the budget, etc., largely depend on the success of its solution.

The purpose of accounting for current operations and settlements is to control compliance with accounting and settlement discipline, the correctness and efficiency of the use of funds and loans, ensuring the safety of cash and documents at the cash desk. In a market economy, any accountant must proceed from the principle that the skillful use of money and cash in itself can bring to the enterprise additional income. Therefore, you need to constantly think about the rational investment of temporarily free funds for profit (in bank deposits, shares and bonds of third-party enterprises, investment funds etc.).

Also, accounting of current operations is important for the proper organization of money circulation, in the efficient use of financial resources. Skillful distribution of funds in itself can bring additional income to the organization. Therefore, you need to constantly think about the rational investment of temporarily free cash to make a profit.

The relevance of the chosen topic lies in the fact that enterprises in the conditions market relations have business ties with other companies. A clear organization of settlements contributes to the acceleration of the turnover of working capital, the timely receipt of funds, and, consequently, the efficient operation of the enterprise.

The purpose of the work: to study and reveal the procedure for conducting cash and settlement transactions, in practice, learn how to draw up settlement documents, negotiable documents, a journal of business transactions, a balance sheet.

To achieve the goal, you must complete the following tasks:

· Determine the role and importance of accounting for current operations and settlements;

· Consider the tasks of accounting for current operations and settlements;

· Identify the features of the organization of accounting for current operations and settlements;

· Consider some types of operations and calculations.

1. Theoretical part

Accounting for current operations and settlements

1.1 The role and importance of current account and settlements

Economic relations are a necessary condition for the activities of enterprises, as they ensure the continuity of supply, the continuity of the production process and the timeliness of shipment and sale of products. Economic relations are drawn up and fixed by contracts, according to which one enterprise acts as a supplier of inventory items, works or services, and the other - their buyer, consumer, and hence the payer.

A clear organization of settlements between suppliers and buyers provides direct influence to accelerate the turnover of working capital and the timely receipt of funds.

The enterprise has a relationship with the personnel performing the production task, which also entails settlements with the employees of the enterprise, with social security authorities and other organizations and individuals. All these payments are made in cash.

All enterprises, carrying out production and economic activities, enter into relationships with other enterprises, organizations, institutions, employees of the enterprise and individuals.

These relationships are based on various monetary settlements in the process of procurement, production and sale of products, works or services.

All settlements for the fulfillment of obligations and the presentation of claims are carried out through banking institutions. Cash settlements between enterprises are limited and strictly regulated.

In a market economy, one should proceed from the principle that the skillful use of funds can bring additional income to the enterprise, and therefore, it is necessary to constantly think about the rational investment of temporarily free funds to obtain additional profit.

The ever-changing cycle household funds causes a continuous renewal of diverse calculations. The correct organization of settlement operations ensures the stability of the turnover of the organization's funds, strengthening contractual and settlement discipline in it and improving its financial condition.

Cash is financial resources organizations, the most highly liquid assets, possible to ensure the fulfillment of obligations of any level and type. The timeliness of repayment of accounts payable of the enterprise depends on their availability.

The rational organization of control over the state of settlements contributes to strengthening contractual and settlement discipline, fulfilling obligations for the supply of products in a given assortment and quality, increasing responsibility for observing payment discipline, reducing receivables and payables, accelerating the turnover of working capital and, consequently, improving the financial condition of the enterprise.

1.2 Tasks of accounting for current transactions and settlements

Important for the well-being of enterprises is the timeliness of cash settlements, carefully set accounting of credit and settlement transactions.

In the course of economic activity, enterprises constantly conduct settlements with suppliers for the fixed assets, raw materials, materials and other inventory items and services rendered purchased from them; with buyers, goods purchased by them, with credit institutions for loans and other financial transactions; with budget and tax authorities on various kinds of payments, with other organizations and persons on various business transactions.

Cash payments are made either in the form non-cash payments or in cash. Non-cash settlements in a developed market economy are carried out using bills of exchange and checks that replace cash, non-cash transfers on settlement and current accounts of customers in banks, through a system of correspondent accounts between different banks, as well as clearing offsets of mutual claims through clearing houses. Unlike cash payments, when money is directly transferred by the payer to their recipient, non-cash payments carried out for the most part with the help of various banking, credit and settlement operations that replace cash in circulation. The use of non-cash payments reduces the cost of money circulation, reduces the need for cash, contributes to the concentration of free funds of enterprises in banks, and ensures their more reliable safety.

The funds of enterprises are in cash in the form of cash and monetary documents, on bank accounts, in issued letters of credit and open special accounts, in check books, etc. Their increase, correct use, control over safety is the most important task of accounting. The solvency of the enterprise, the timeliness of payment of wages to its staff, settlements with customers, payments to the budget, etc. largely depend on the success of its solution. Accounting for current operations and settlements is important for the correct operation of organizing monetary circulation, settlements and lending in the national economy, strengthening payment discipline, in the efficient use of financial resources.

The purpose of accounting for current operations and settlements is to control compliance with cash and settlement discipline, the correctness and efficiency of the use of funds and loans, ensuring the safety of cash and documents at the cash desk.

The following main tasks of accounting for current operations and calculations follow from this goal:

Checking the correctness of documenting and the legality of transactions with funds, their timely and complete reflection in accounting;

Ensuring the timeliness, completeness and correctness of settlements for all types of payments and receipts, identification of receivables and payables, funds in settlements in foreign currency;

timely identification of the results of the inventory of funds, documents and settlements, ensuring the collection of accounts receivable and repayment of accounts payable and loans of credit institutions in a timely manner;

Ensuring the safety of funds, documents at the cash desk and other places of their issuance, uninterrupted satisfaction of all urgent needs of the enterprise with cash, where, according to the terms of calculations or based on the nature of the activity, it is necessary;

· Finding the most rational investment of free cash as a source of financial investment that generates income.

Enterprises that carry out current, investment and financial activity enter into relationships with legal entities and individuals, including members of their workforce. These relationships are based on monetary settlements.

Most of the settlements on mutual obligations are carried out through banking institutions, i.e. through non-cash payments. Despite the apparent simplicity of accounting for cash transactions and, in particular, cash transactions, however, many practitioners commit gross violations of the existing rules for accounting and cash payments. This sometimes results in significant financial losses for the enterprise in the form of penalties.

When carrying out settlement operations, banks monitor compliance by enterprises with payment and contractual discipline, and also promote the use of the most appropriate forms of settlement.

1.3 Features of the organization of accounting for current operations and settlements

With the transition to market relations, approaches to the formulation of accounting in organizations have changed. From the strict regulation of the accounting process by the state in the past, they have now moved to a reasonable combination state regulation and independence of organizations in the formulation of accounting. The essence of new approaches to this process lies mainly in the fact that, on the basis of state-established general rules accounting, organizations independently develop accounting policies to solve the tasks assigned to them.

Accounting policy is the choice of the organization of accounting options and evaluation of accounting entities for which variance is allowed, as well as the forms, techniques of maintaining and organizing accounting, based on the established assumptions, requirements and characteristics of their activities.

The accounting policy of the enterprise is formed by its head and will lie down for registration and the corresponding organizational and administrative documentation (order, order, etc.) of the enterprise.

When forming an accounting policy, an enterprise selects one method of maintaining and organizing accounting from several allowed by legislative and regulatory acts that are part of the regulatory accounting system on a specific issue, when forming an accounting policy of an enterprise, it develops an appropriate method based on accounting provisions.

Accounting commodity transactions solves the following tasks:

Ensuring the correct organization of liability for goods;

Ensuring the correctness of documentation, the legality and expediency of commodity transactions and their reflection in accounting;

Ensuring the completeness and timeliness of posting goods by financially responsible persons, the correctness and timeliness of writing off sold and released goods;

Control over compliance with standard stocks, identification of slow-moving and low-quality goods;

Ensuring the correctness of the inventory, timely and correct reflection of its results;

Ensuring the correctness of pricing, compliance with the conditions of franking.

Ensuring the timeliness and correctness of the identification of gross income.

Goods for enterprises come from suppliers with the following documents: invoices, bills of lading and waybills, bills of lading and others. These documents reflect all the necessary details of the enterprises and data about the product itself. With incoming goods, other documents may also be received that reflect additional information about the delivered cargo: a packing list that contains information about the weight, quantity, dimensions, packaging, number of seats occupied by the goods, certificates of compliance with standards and hygiene standards, certificates of laboratory tests and others.

The main type of disposal of goods is their sale. Wholesale sales are made by issuing the relevant documents. The sale of goods at retail is made out by a cash receipt or an incoming cash order.

1.4 Accounting for cash transactions

The main tasks of cash accounting are: accurate, complete and timely accounting of these funds and operations for their movement; control over the availability of funds and monetary documents, their safety and intended use; control over compliance with cash and settlement and payment discipline; identifying opportunities for more rational use of funds. The following participants are involved in all cash register operations:

1) A person depositing or receiving cash in hand.

2) The head of the organization, who is responsible for the activities of the organization to its team, the law. Approves accounting documents.

3) Chief accountant, who develops a financial strategy and tactics of business operations, draws up and checks documents, approves them. 4) A cashier who draws up cash documents, registers them, arrives and dispenses cash.

Responsibility for compliance with the procedure for conducting cash transactions lies with the head of the organization, the chief accountant and the cashier.

All cash and securities at enterprises, they are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which at the end of the working day are locked with a key and sealed with a cashier's seal. The keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in the agreed places, transferring them to unauthorized persons, or making unrecorded duplicates. Accounted duplicates of keys in packages sealed by cashiers, caskets, etc. are kept by the heads of enterprises.

Not a single cash transaction should be carried out without the presence of primary supporting documents, properly executed.
Primary documentation of cash transactions:

· incoming cash order;

· account cash warrant;

· cash book;

· payment statement;

· Register of receipt and expenditure cash orders.

The cashier issues money only to the person indicated in the cash order or a document replacing it. If the issuance of money is made under a power of attorney drawn up in the prescribed manner, in the text of the order, after the last name, first name and patronymic of the recipient of money, the accounting department indicates the last name, first name and patronymic of the person who is entrusted with receiving the money. If the issuance of money is made according to the statement, before the receipt for the receipt of money, the cashier makes the inscription: “By proxy.” The power of attorney remains in the documents of the day, as an attachment to an expenditure cash warrant or statement. wages, benefits for social insurance and scholarships are made by the cashier according to the payment settlement and payment) statements without compiling an account cash warrant for each recipient. On the title (head) page of the pay (settlement and pay) statement, a permissive inscription is made on the issuance of money signed by the head and chief accountant of the enterprise or persons authorized to do so. In a similar manner, one-time issuance of money for wages (when going on vacation, illness, etc.), as well as the issuance of deposited amounts and money against a report on expenses associated with business trips, to several persons can be processed. One-time issuance of money for wages to individuals is made, as a rule, according to cash receipts.

Upon the expiration of the terms of remuneration, payment of social insurance benefits and scholarships, the cashier must: a) in the pay (settlement and payment) statement against the names of persons who have not received the specified payments, put a stamp or make a handwritten note: “Deposited”; b) draw up a register of deposited amounts; c) at the end of the payroll (payroll) statement, make an inscription on the amounts actually paid and subject to deposit, compare them with the total on the payroll and affix the signature with your signature.
If the money was issued not by the cashier, but by another person, then an additional inscription is made on the statement: “Money according to the statement issued (signature)“.

The accounting department checks the notes made by the cashier in the payment (settlement and payment) statements, and counts the amounts issued and deposited on them.

Incoming cash orders and receipts for them, as well as outgoing cash orders and documents replacing them must be filled in by the accounting department clearly and clearly in ink with a ballpoint pen or written out on a machine (writing, computing). Erasures, blots or corrections in these documents are not allowed. In receipt and expenditure cash orders, the basis for their preparation is indicated, and the documents attached to them are listed. The issuance of receipts and expenditure cash orders or documents replacing them in the hands of persons depositing or receiving money is prohibited.

All cash receipts and disbursements of the enterprise are recorded in the cash book. Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the head and chief accountant this enterprise.

Entries in the cash book are kept in 2 copies through carbon paper with ink or a ballpoint pen. The second copies of the sheets must be detachable and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of the sheets are numbered with the same numbers. Erasures and unspecified corrections in the cash book are not allowed. Corrections in the cash book are made by crossing out the wrong amounts with a thin line so that it is possible to read the crossed out, the corrected amount is inscribed above the crossed out, at the bottom (in the free space) the clause “corrected for the amount” is made.

Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it.

To account for the presence and movement of funds in the cash desk of the enterprise, an active account 50 “Cashier” is used. The account balance indicates the presence of the amount of free money in the cash desk of the enterprise at the beginning of the month; turnover on debit - amounts received in cash at the cash desk, and on credit - amounts issued in cash. Cash transactions are recorded on the credit of account 50 and are reflected in the journal. The debit turnover of this account is recorded in different order journals and, in addition, is controlled by the statement. The basis for filling out the journal-order and in the statement are the reports of the cashier. Each report in the register is assigned one line, regardless of the period for which the cash report is drawn up. The number of busy lines in the journal-order and in the statement must correspond to the number of reports submitted by the cashier.

1.5 Current account accounting

Settlement transactions between organizations - legal entities arise from contractual relations for the supply of material assets, the provision of services, the performance of work. In accordance with the agreements concluded, one party undertakes to deliver its products or goods, perform certain works, provide services, and the other party undertakes to pay the cost of received material assets, work performed, services rendered.

In the process of economic activity, organizations also have obligations for settlements with the budget and non-budgetary bodies related to tax payments and the payment of the unified social tax.

Therefore, the organization of the settlement system, its uninterrupted functioning is the most important condition for ensuring economic relations between organizations.

A current account can be opened by an organization that is a legal entity, which means that it is endowed with its own property, working capital and has an independent balance sheet. This account is used for mutual settlements with other organizations in non-cash form.

When opening a current account with a bank, a bank account agreement is concluded, which regulates the relationship between the bank and the client on settlement and cash services. The annex to the agreement defines the rates for bank services. After signing the contract for settlement and cash services, the account is assigned a number.

Funding can come from a variety of sources:

From the sale of products, works, services;

Cash received from the cash desk of the enterprise;

Short-term bank loans (at present, especially in commercial banks, such enumeration is not practiced).

Funds are credited to the current account on the basis of payment documents(payment order, payment request-order, when crediting money from the cash desk - an announcement for a cash payment). When the bank accepts money, it gives a receipt for the receipt of funds

Funds from buyers of products, works, services are received on the current account on the basis of payment orders issued by buyers.
In some cases, when the buyer does not want to pay for the goods received in a timely manner, the supplier company issues a payment demand - order. Based on this document, the bank transfers funds from the buyer's settlement account to the supplier's settlement account.

The main transactions carried out by organizations on a current account are non-cash settlements with buyers for shipped products, work performed for them, services rendered to them and with suppliers for inventory items received from them, work performed by them or services rendered.

When settling between enterprises, banks and the state, a calendar settlement system is used, that is, all payments from the current account, including deductions to the budget and payment of wages, are made in the order of calendar reporting (in the order they are received by the bank).

Non-cash payments between organizations are carried out in different forms.

The use of a specific settlement document depends on the chosen form of payment.

Money can be spent for different purposes:

· payment of products to suppliers;

· payment of wages;

transfer of funds to the budget;

For business needs

on accrued interest on loans received.

Payments from the current account are made on the basis of payment documents issued by the company or suppliers. These include:

· money orders;

· payment requests-orders;

money checks.

Each operation for current account the bank accompanies with an extract from the current account, which is sent to the farm. It indicates the amount of the transaction and its date. Attached to the statement is the document on the basis of which the operation was performed. These extracts with the attached documents are the basis for accounting entries on account 51 "Settlement account".

If we consider the current account from the point of view of the bank, then it is passive, therefore, in statements, the balance on the current account is shown as a loan. And debit payments.

To account for the presence and movement of the organization's funds stored in banks, active accounts 51 "Settlement accounts" are used.

The debit of these accounts reflects the receipt of funds, the credit - their write-off. Operations on the movement of funds on the accounts of the organization are reflected in accounting on the basis of bank statements and accompanying monetary documents. When funds are credited to the accounts of the organization, the corresponding account for the loan will be the account that is the source of their receipt. When writing off funds, the corresponding debit account is an account showing the purposes for which the company's funds were withdrawn.

Operations on account 51 are reflected in the journal-order No. 2, the credit turnover on account 51 is reflected in the context of debit accounts. Entries in the journal-order are made on the basis of bank statements. A separate entry is made for each statement. Debit turnovers on account 51 are reflected in statement No. 2a simultaneously with the corresponding order journals.

The balance is shown at the beginning and end of the month. In order to quickly find out the amount of funds on the current account within a month, you need to look at the latest bank statement, which indicates the amount of the account balance after the last operation. All amounts that make up this turnover are debited to the respective accounts.

In order journal No. 2, on the last page, the date of completion of operations and the date of transfer of operations to the general ledger are indicated. All these records certify with his signature Chief Accountant.

1.6 Accounting for settlements with suppliers and contractors

Suppliers and contractors include organizations that supply raw materials and other inventory items, as well as provide various types of services (supply of electricity, steam, water, gas, etc.) and perform various works (overhaul and current repairs of fixed assets, etc.) .

They are carried out after the shipment of inventory items, performance of work or provision of services, or simultaneously with them with the consent of the organization or on its behalf.

Currently, organizations themselves choose the form of payment for the delivered products or services rendered.

On the invoices of suppliers presented for payment, account 60 "Settlements with suppliers and contractors" is credited and the corresponding material accounts (10, 11, 15, etc.) or accounts for accounting for the corresponding expenses (20, 26, 97, etc.) are debited.

On account 60, the debt is reflected within the limits of the acceptance amounts. If shortages are found in the received inventory items, discrepancies in prices stipulated by the contract, and arithmetic errors, account 60 is credited for the corresponding amount in correspondence with account 76 "Settlements with various debtors and creditors", subaccount 2 "Calculations on claims".

The amount of VAT is included by suppliers and contractors in invoices for payment and is reflected with the buyer on the debit of account 19 "Value added tax on acquired valuables" and the credit of account 60.

The repayment of debts to suppliers is reflected in the debit of account 60 and the credit of cash accounts (51, 52, 55) or bank loans (66, 67). The order of accounting entries when paying off debts to suppliers depends on the forms of payment used.

In addition to the specified settlements, account 60 "Settlements with suppliers and contractors" reflects advance payments for purchased property, sum and exchange rate differences, as well as termination of obligations.

The issued advances are taken into account in the debit of account 60 from the credit of cash accounts (51, 52, etc.).

The sum differences on the acquired property after its receipt or the work (services) performed are recorded on accounts 60 "Settlements with suppliers and contractors" and 91 "Other income and expenses" as operating income or expenses, depending on the value of the sum differences.

Exchange differences on acquired property (works, services) are also reflected in accounts 60 and 91 as operating income and expenses, depending on the value of exchange differences.

1.7 Accounting for settlements with buyers and customers

At present, in accounting, when products are shipped to buyers, the resulting receivables are reflected at the sale price of products on account 62 "Settlements with buyers and customers".

For the amount of payment for shipped products, work performed and services rendered, the organization presents settlement documents to the buyer or customer.

When buyers and customers repay their debt, they write it off from the credit of account 62 to the debit of cash accounts.

When selling depreciable property, i.e. fixed assets and intangible assets, as well as other property, the value of property at sale prices is written off to the debit of account 62 from the credit of account 91 "Other income and expenses". The receipt of payments for the sold property is reflected in the debit of accounts for accounting for funds (50, 51, 52, 55) and the credit of account 62.

Account 62 reflects the amounts of advances received and advance payment for the delivered products (works, services), as well as the resulting sum and exchange rate differences.

The amounts of received advances and prepayments are taken into account in the debit of cash accounts and the credit of account 62. In this case, the amounts of advances received and prepayments are taken into account on account 62 separately.

Positive sum differences arising from ordinary activities are reflected in the debit of account 62 and the credit of account 90 "Sales". Negative total differences are recorded on these accounts with a reversal entry.

Positive exchange differences are taken into account in the debit of account 62 and the credit of account 91 "Other income and expenses", and negative - in the debit of account 91 and the credit of account 62.

The debts of buyers and customers not claimed in time are debited from the credit of account 62 to the debit of account 63 "Provisions for doubtful debts" or 91 "Other income and expenses".

Analytical accounting on account 62 is carried out for each invoice presented by the buyer or customer, and for settlements in the order of planned payments - for each buyer or customer. The construction of analytical accounting should ensure the receipt of data on buyers and customers on settlement documents, the payment deadline for which has not come; to buyers and customers on settlement documents not paid on time; advances received; bills of exchange, the date of receipt of funds for which has not come; promissory notes discounted (accounted for) in banks; promissory notes for which the funds were not received on time.

Accounting for settlements with buyers and customers within a group of interrelated organizations, on the activities of which consolidated financial statements are compiled, is kept separately on account 62.

In organizations performing long-term work (construction, design, scientific, geological, etc.), account 46 "Completed stages of work in progress" can be used to account for settlements with customers.

Analytical accounting on account 46 is carried out by type of work.

1.8 Accounting for on-farm settlements

Accounting at legal entities having branches (representative offices) or other structural subdivisions, can be carried out in various forms depending on the purpose structural divisions, sources of financing their expenses, the structure of their management, territorial location and other features. The accounting procedure for the parent organization also depends on the presence or absence of a bank account with branches and a separate balance sheet.

If branches, representative offices and other separate divisions allocated to a separate balance sheet, then for the calculations of the parent organization with separate subdivisions, account 79 "Intra-economic settlements" is used. The following sub-accounts can be opened for this account:

79-1 "Settlements for allocated property";

79-2 "Settlements on current operations";

79-3 "Settlements under the contract trust management property", etc.

Sub-account 79-1 takes into account the status of settlements with separate divisions of the organization, allocated to independent balance sheets, for the non-current and current assets transferred to them. The transferred property is written off from the credit of the corresponding accounts (01 "Fixed assets", 10 "Materials", etc.) to the debit of account 79-1. The accepted property of the organization's subdivisions comes in the debit of the corresponding accounts (01, 10, etc.) from the credit of account 79-1.

Subaccount 79-2 takes into account the state of all other settlements of the organization with divisions allocated to separate balance sheets - for the mutual release of material assets, the sale of products, the transfer of expenses for general management activities, the payment of wages to employees of divisions, etc.

Account 79 is active, therefore, the material values \u200b\u200bissued to departments are written off from the organization from the loan material accounts(10, 43, etc.) to the debit of account 79-2, and the values received from subdivisions come in the debit of material accounts from the credit of account 79-2. Using subaccount 79-2, they reflect the rest of the business operations of the organization with units allocated to separate balance sheets.

In the balance sheet of the organization, on-farm settlements are not reflected, i.e. in the reporting of the organization, the balances on the accounts of separate balance sheets are added to the balances on the corresponding accounts of the parent organization.

Analytical accounting on account 79 is carried out for each separate division of the organization.

Branches and other separate subdivisions reflect the property received from the parent organization on the debit of the property accounting accounts and the credit of account 79. The property returned to the parent organization is debited from the credit of the property accounting accounts to the debit of account 79. Business operations for the acquisition of property, accounting for production costs, selling products and others are made out at separate divisions by ordinary accounting records.

If separate divisions do not have a separate balance sheet, then to record their operations, open sub-accounts to accounts 20 "Main production", 23 " Auxiliary production", 29 "Service industries and farms".

current account cash transaction

2. Practical part

2.1 Current supervisory test

The answer to the current control test is presented in the form of a table:

Table 1 Control Test Responses

Question name	Correct written answer	Correct answer in letters
1. Establish the correspondence of assets and sources of their formation to classification features	1) Types of assets Raw materials and supplies · cash semi-finished products · finished products · unfinished production 2) Sources of education · Extra capital · authorized capital · retained earnings payroll arrears to employees fixed assets	1) e f c e 2) a b d h i
2. the federal law"On Accounting" (No. 129-FZ) refers to the level of regulatory accounting ...
3. Establish the correspondence of the balance sheet assets of its sections	1). Fixed assets: · basic resources; financial investments (short-term); · Construction in progress; settlement accounts; financial investments (long-term). 2). current assets: Raw materials and materials; · finished products; · goods shipped.	1) d e f g h i k
4. The debt of the buyers of the organization is accounted for as	Accounts receivable
5. Balance sheet- This	A method of economic grouping and generalization of property in terms of composition and location and sources of its formation, expressed in monetary terms and compiled on a specific date.
6. Articles financial statements compiled for the reporting year are confirmed by:	The results of the inventory of property and financial obligations.
7. Balance sheet data at the beginning of the reporting period must be comparable	With data and balance sheet for the period preceding the reporting period
8. Fixed assets and intangible assets in the balance sheet are valued at	residual value
9. Establish the correspondence between the articles of the balance sheet liability and its sections:	1) Capital and reserves: · authorized capital · Extra capital Reserves for future expenses · retained earnings 2) Long-term liabilities: Bank loans (long-term). 3) Short-term liabilities: Loans (short-term); debts to suppliers and contractors; Debts to the staff of the organization for remuneration.
10. The balance sheet is a table consisting of ……..........parts. The first part of the balance sheet is called ………………., the second - …………… ………….	Two parts. Active, passive.
11. The Chart of Accounts is	A set of synthetic and analytical accounts
12. The main processes of the economic activity of the enterprise are	Procurement, production and sale
13. Establish the correspondence of production costs to their classification features	1) Single element: transport and procurement costs; · wage workers; General production expenses. 2) Complex: materials; purchased semi-finished products; · payroll; loss from marriage.
14. For accounting indirect costs accounts are used for production	Score 26 " General running costs»
15. Direct cost items include	Raw materials
16. The basis for filling out the cash book are	Incoming and outgoing cash orders
17. An important condition for checking cash at the cash desk is	suddenness
18. Write-off of funds from settlement accounts according to the settlement documents presented by suppliers is made out by an accounting entry	Dt 60 Kt 51
19. Bank payment documents include the following documents	Payment orders, collection orders, checks and letters of credit
20. The accounting unit of fixed assets is	Inventory object
21. The receipt of fixed assets at their original cost from suppliers is reflected in the accounting records with an entry	Dt 08 Kt 60
22. Methods for calculating depreciation of fixed assets	Linear, decreasing balance; write-offs by the sum of numbers of years of useful life and write-offs in proportion to the volume of production
23. Upon gratuitous receipt of fixed assets for production purposes, an accounting entry is drawn up	Dt 08 Kt 98
24. When acquiring fixed assets, general business expenses incurred by the organization	Included in the actual costs of acquiring an object only in cases where they are directly related to the acquisition of fixed assets
25. Purchased equipment that is designed specifically for sale. Which accounts will reflect the purchased equipment and VAT	Dt 41 Kt 60; Dt 19 Kt 60
26. The initial cost of an item of fixed assets is 15,000 rubles, the useful life is 5 years. With the method of writing off the cost by the sum of the numbers of years of the useful life, depreciation for the second year of operation will be
27. Accounting policy organizations in terms of sources of financing the costs of restoring fixed assets and using various ways depreciation determines:	The organization itself
28. Which account cannot be debited for expenses related to overhaul fixed assets for production purposes:	08 "Investments in non-current assets".
29. Accrued interest on a loan received for the purchase of intangible assets, before their capitalization, is reflected	Dt 66 Kt 51
30. The fee for registration of an established enterprise shall be charged to	Cost price
31. Inventories not belonging to the organization are taken into account	Behind the balance
32. Add: On account 04 “Intangible assets” are reflected at ………… ……………………………… and in the balance sheet - at ……………… …..… cost.	initial residual
33. .Indicate the correct accounting entry “Intangible assets previously received from legal entities were credited”	Dt 04 Kt 08
34. Accrued depreciation on intangible assets, for which it is allowed to make depreciation deductions, are referred to	Production costs (circulation)
35. Depreciation for intangible assets produced	Regardless of the results of economic activity in the reporting period
36. Main types of wages:	Time and piecework
37. Match financial investments sources of their formation	1) Own: · profit; free funds of target financing in the given period; · Reserve capital; share premium. 2) Attracted: · Accounts payable maturing in the following reporting periods; advances received from buyers.
38. Set the correspondence of the types of materials to their classification features:	1) Use and purpose in the production process: · spare parts; inventory and household supplies; basic materials; purchased semi-finished products; Auxiliary materials. 2). Technical properties: · black metals; rental; non-ferrous metals; chemicals.	1) b c f g h 2)a d z l
39. Compulsory deductions from wages are	Personal Income Tax
40. Overtime hours must not exceed for each employee	Four hours for two consecutive days and 120 hours per year
41. Payment of wages is reflected in the accounting entry	Dt 70 Kt 50
42. General business expenses are written off by accounting entry	Dt 20 Kt 26
43. Transitional costing is used in	Industries with serial and in-line production, when the same products pass in a certain sequence through all stages of production, called redistribution
44. Under the full actual cost of production is understood	Actual cost of production and sale
45. Payment by buyers of settlement documents for shipped products is reflected	Room 51 Room 62
46. The debit of account 40 reflects	actual cost of products (works, services)
47. Expenses relating to products sold are written off	To the debit of sub-account 90-2 "Cost of sales"
48. Explanatory note to the annual financial statements must contain	essential information about the organization, its financial position, comparability of data for the reporting year and the previous year, valuation methods and significant items of financial statements
49. VAT amounts receivable from buyers and customers are accounted for separately.	on account 68
50. Sub-accounts opened to account 91 “Other income and expenses” are closed	At the end of the reporting year
51. Profit received from the sale (of works, services) is reflected in the entry	Dt 90 Kt 99
52. The invoice is signed	The head, chief accountant of the organization or other persons authorized to do so by order of the organization or a power of attorney on behalf of the organization
53. If there is a sale of goods taxed at a rate of 10% and 18%, value added tax is calculated	At the average settlement rate
54. Documents confirming the right to exemption from VAT are	Extract from the balance sheet
55. Document serving as the basis for accepting the presented VAT amounts for deduction or reimbursement	Invoice
56. If there is no allocated VAT amount in the invoice, its calculation by calculation is allowed and the buyer is credited
57. Gross cost of goods sold is	The sum of the actual cost of goods sold and selling expenses
58. The financial result of the sale of finished products is determined on the account	90 "Sales"

2.2 Task

Using the data in table 2, we will group the economic assets of the enterprise by composition and placement and draw up a balance sheet at the beginning of the month (table 3).

Table 2 Initial data

Name of economic assets of the enterprise	Amount, rub.
Main workshop building
Computer Engineering
Equipment

Exclusive right to a trademark
Depreciation of intangible assets
Checking account
materials
Authorized capital
Reserve capital formed in accordance with the law
Main production incl. Product A Product B


Debt: To suppliers and contractors
For wages
For social insurance
Before the budget for personal income tax
Finished products
Bank loan for a period of 25 months
Bank loan for a period of 9 months
Advances issued to suppliers
Advances received from buyers
Cash on hand
Extra capital
Retained earnings of previous years

Reserves for future expenses
revenue of the future periods
Debt to the budget for corporate income tax
Debt of accountable persons
Debt to the budget for VAT

Expenses of the organization for the development of new types of products
Spare parts for equipment repair
Profit of the reporting year
Shares acquired for the purpose of receiving dividends for a period of more than one year
Cars
Promissory note of Sberbank of the Russian Federation (maturity - six months)
Loans received from other legal entities for up to 1 year

Fixed assets (account 01) include the building of the main workshop, computers, equipment, cars.

188155+15 100+45100+70 100=318455 rub.

Depreciation of OS 8600 rub.

Intangible assets 50100 rub.

Depreciation of intangible assets 5100 rubles.

Materials 76200 + 29 000 = 105200 rubles.

VAT on acquired valuables 25,500 rubles.

Main production 63,000 rubles.

Goods 54100 rub.

Finished products 101320 rub.

Cashier 14150 rub.

Settlement account 85720 rub.

Financial investments 31 300 + 9 500 = 40800 rubles.

Settlements with buyers and customers 54100 rub.

Calculations for short-term loans and loans 30,100 rubles.

Settlements on long-term credits and loans 50100+56100=106200 rub.

Calculations for taxes and fees 19100 + 1600 + 10100 = 30800 rubles.

Calculations for social insurance and security 35,880 rubles.

Settlements with personnel for wages 118,200 rubles.

Settlements with accountable persons 5,100 rubles.

Authorized capital 190300 rub.

Reserve capital 28,000 rubles.

Additional capital 18735 rubles.

Retained earnings 41980 rubles.

Reserves for future expenses 75,800 rubles.

Deferred expenses 15,600 rubles.

Deferred income 15,000 rubles.

Profits and losses 60,200 rubles.

Table 3 Balance sheet at the beginning of the month


	Name			Name
	fixed assets			OS depreciation
	Intangible assets			Depreciation of intangible assets
	materials			Settlements with buyers and customers
	VAT on purchased assets			Settlements on short-term loans and borrowings
	Primary production			Settlements on long-term credits and loans
				Calculations for taxes and fees
	Finished products			Settlements for social insurance and security
				Settlements with personnel for payroll
	Checking account			Authorized capital
	Financial investments			Reserve capital
	Settlements with suppliers and contractors			Settlements with suppliers and contractors
	Calculations with accountable persons			Extra capital
	Future expenses			retained earnings
				Reserves for future expenses
				revenue of the future periods
				Profit and loss

We will draw up a time sheet for employees of the enterprise for March 2012. (Table 4).

Table 4 Timesheet of employees of the enterprise

Personnel Number		job title	Pay rate, salary	Number of working days in a month	Number of actual working days	Reason for absence	Accrued salary for the previous period (12 months)	Number of dependents
WORKING, SERVICE MACHINES AND EQUIPMENT
	Ivanov A.A.					Another vacation
Number of days worked for the previous period (12 months): 245 days.
Ivanov A.A.: year of birth 1970; Disabled person of group III, from among the military

	Petrov B.B.
Number of days worked for the previous period (2 months): 41 days.
Petrov B.B. : year of birth 1989
WORKSHOP STAFF
	Sidorov V.V.	Foreman				Temporary disability (b.l.)
Number of days worked for the previous period (12 months): 215 days.
Sidorov V.V. : year of birth 1980
	Semenova G.G.	Workshop Economist				Temporary disability (b.l.)
Number of days worked for the previous period (12 months): 235 days.
Semenova G.G.: year of birth 1979 - single parent
PERSONNEL OF THE PLANT MANAGEMENT
	Kuznetsov D.D.	Director				Another vacation
Number of days worked for the previous period (12 months): 240 days.
Kuznetsov D, D.: year of birth 1960

In addition to wages in March, employees received the following income:

Table 5 Other employee income

	Mat. help with severe financial position	Valuable gift	Income from a contract
Ivanov A.A.
Petrov B.B.
Sidorov V.V.
Semenova G.G.
Kuznetsov D.D.

Using the data of tables 4, 5, we will calculate the wages of employees of the enterprise for March 2012 in the payroll.

Working, servicing machines and equipment:

Ivanov A.A.

accruals

By the time 3100*10/22= 1409.1

RK 1409.1*0.25=352.27

Premium (1409.1+352.27)*0.3= 528.4

Contract income 7200

Valuable gift 4600

Vacation pay 59700/12/29.4*28=4738.1

Total accrued 1409.1+352.27+528.4+7200+4600+4738.1=18827.87

Holds

personal income tax (18827.87-500-2800+600)*0.13=2097

To issue 18827.87-2097=16731.87

Petrov B.B.

accruals

By the time 3700*13/22= 2186.36

RK 2186.36*0.25=546.6

Premium (2186.36+546.6)*0.3=819.89

Income from a work contract 3100

Mat. assistance in connection with a difficult financial situation 2600

Sick leave 11900*2*3/730*0.8=78.25

Total accrued 9331.09

Holds

personal income tax (9331.09-1400-2600)*0.13=693

To issue 9331.09-693=8638.05.

Table 6 Settlement sheet of workers for the maintenance of machinery and equipment

	accruals	Holds	Amount to be issued
	By the time		Vacation	B / sheet for Predpr.	Total accrued	Total withheld
Ivanov A.A.
Petrov B.B.

Calculate payroll deductions deductions from wages for social needs of workers for the maintenance of machinery and equipment:

Table 7 Settlement sheet for the accrual of contributions to extra-budgetary funds

Organizational and economic characteristics of Galla K LLC

ORGANIZATIONAL - ECONOMIC
CHARACTERISTIC LLC "GALLA K"
The society is a commercial organization.
Statutory
the capital of this enterprise determines the minimum
the amount of property that guarantees the interests of its creditors. He was
contributed by the founder Zhidkova Galina Anatolyevna in the amount of
625,000.00 (six hundred twenty-five thousand rubles).
On
today the director of this enterprise is
Fomina Tatyana Anatolyevna
Organizational
structure of the enterprise "Galla K" LLC by type
is linear-functional.

Table - Main economic performance indicators of Galla K LLC

Main economic indicators activities
organization "Galla K" LLC
TABLE - KEY ECONOMIC PERFORMANCE INDICATORS
LLC "GALLA K"
Indicators
2015
Deviation
2016
Sum
Interest
Revenue from
implementation
works and services
29959
22176
-7783
-25,98
Costs for
ordinary
activities
19369
22306
+2937
+15,16
Other income
217
262
+45
+20,73
other expenses
197
337
+140
+71,07
10610
-214
-10824
-102,02
Net profit
(lesion)

Figure - composition of settlements with suppliers and contractors of Galla K LLC (rub.)

Settlements with suppliers
FIGURE - COMPOSITION OF SETTLEMENTS WITH SUPPLIERS AND CONTRACTORS LLC
GALLA K (RUB.)

Short term loans

SHORT TERM LOANS
At the enterprise Galla K LLC, the amounts received by the organization
short-term loans are reflected in the credit of account 66 "Calculations on
short-term credits and loans", having the following sub-accounts:
- 66.03 "short-term loans" - is intended to collect information about all
received short-term loans at the enterprise, repayment period
which cannot exceed 12 months.
- 66.04 "interest on short-term loans" - summarize information on
amounts of interest on loans received by the organization for a period up to
12 months.
To carry out operations on short-term loans, accounting
enterprise is accounting entries using an account
66 "calculations on short-term credits and loans".
business transaction
Got a short term cash loan
Debit
Credit
50
66.03
60
66.03
66.03
50
91
66.04
Debt repaid using short-term loan funds
supplier
Short-term loan repaid in cash
Interest on the use of a short-term loan is allocated to other
enterprise expenses

Settlements with personnel on wages

The main document containing information on the use of the working
time in the organization of LLC "Galla K" is the time sheet of the worker
time T-13.
For the calculation and issuance of wages in LLC "Galla K" is used
payroll T-53.
The bank with which the organization has concluded an agreement on a salary project,
is JSC Raiffeisen Bank.
When settling with personnel for wages, the chief accountant of the enterprise
draws up postings on account 70 “settlements with personnel for wages”.
business transaction
Wages paid to employees
Debit
Credit
44
70.01
70.04
51
Withheld personal income tax from the employee's salary
70
68
Transferred personal income tax to the budget
68
51
The salary of the employee was transferred to the bank account
map

Accounting for settlements with accountable persons

ACCOUNTING FOR SETTLEMENTS WITH ACCOUNTABLE
PERSONS
Only employees can be accountable
organizations.
When carrying out transactions with accountable persons,
accounting makes postings on account 71 “Settlements with
accountable persons."
business transaction
Funds received under the report through the cashier
Debit
Credit
71.01
50.01
Received goods purchased by the accountable person
41
71
Reflected VAT amount
19
71
91.02
19
71.01
50
50
71
70
71
VAT amount written off
Issuance of funds to an accountable person spent in excess of
advance payment
The balance of unused funds was returned to the accountable
face to the cashier
Withholding the amount of unused funds from wages
accountable person's fees

Table - Analysis of calculations for taxes and fees LLC "Galla K" (rub)

Calculations
by TAXES
taxes
and fees
TABLE - ANALYSIS
CALCULATION SOFTWARE
AND FEES
LLC "GALLA K"
(RUB)
Type of tax
2015
2016
Deviation (+,-)
Sum
Interest
single tax on
imputed
income (UTII)
12307,00
7938,00
-4369,00
-36,00
4533,00
5460,00
+927
+20,00
16840,00
13398,00
-3442,00
-20,00
Income tax
individuals
Total
The composition of the calculations for taxes and fees LLC "Galla K" is presented on
figure. CONCLUSION, RECOMMENDATIONS FOR
THE USE OF THE RECEIVED
RESULTS
Based on the analyzes carried out and all the work in
In general, we can conclude that, in general, accounting for calculations
carried out without significant drawbacks. Calculations are made with
application of the general chart of accounts of accounting,
without changes developed by the enterprise itself.
It should be noted that the company does not have
timely payment of debts to suppliers, not
approved working chart of accounts, there are unfilled
details in the primary accounting documentation and not
the procedure and rules for storing documents are observed.

THE FOLLOWING RECOMMENDATIONS WERE DEVELOPED TO IMPROVE THE ORGANIZATION OF SETTLEMENTS AT Galla K LLC:

TO IMPROVE THE ORGANIZATION OF CALCULATIONS
DEVELOPED AT GALLA K LLC
THE FOLLOWING RECOMMENDATIONS:
Raise the level of qualifications of accounting staff
for the competent preparation and filling of forms of primary
documentation and its timely reflection in
accounting;
Strengthen control over the status of settlements with suppliers
and contractors under each concluded contract;
Comply with the rules Tax Code RF when filling
documentation;
Develop and approve a working chart of accounts;
Comply with the rules and procedures for keeping accounting records
documentation.

Purpose, tasks and procedure for organizing accounting for current operations

In the system of market relations carry out economic activities a large number of large and small organizations. In carrying out their activities, all enterprises interact with other organizations, enterprises, institutions, as well as with employees of the enterprise and other persons. These relationships are based on various monetary calculations, which are accompanied in the process of production, procurement and sale of products, services or works.

The rational organization of the system for monitoring the status of current settlement operations helps to strengthen the settlement and contractual discipline of organizations, fulfill delivery obligations, increase the degree of responsibility for observing payment discipline, reduce accounts payable and accounts receivable, reducing the time of turnover of working capital, which in turn leads to the strengthening of the financial condition of enterprises.

Remark 1

The purpose of accounting for current operations is to create a system for monitoring compliance with settlement and cash disciplines, the efficiency and correct use of credit resources, cash, as well as organizing work to ensure the safety of documents at the cash desk and cash.

In a market economy, accounting should be based on the principle that the effective use of funds can bring additional income to the organization.

The main tasks of accounting for current operations are as follows:

control over the correctness of registration of transactions with funds, as well as the legality of their conduct and the timeliness and completeness of their reflection in accounting;
compliance with the completeness, timeliness and correctness of calculations for all payments and receipts, identification of accounts payable and receivable;
identification of the results of the inventory of documents, funds, settlements, as well as ensuring the timely collection of receivables and repayment of loans and payables on time;
maintaining the safety of documents at the cash desk, cash, uninterrupted supply cash needs of the enterprise;
search for ways to most effectively invest money as the main source of financial investment.

Most popular current settlement operations organizations - settlements with suppliers and contractors, with buyers and customers.

Accounting for settlements with contractors and suppliers

Remark 2

To account for the current operations of the enterprise for settlements with contractors and suppliers for materials, raw materials and other goods and materials, as well as for consumed services and work in the accounting system, a synthetic account 60 “Settlements with suppliers and contractors” is used.

The debit of this account reflects the cost of fulfilling obligations to contractors and suppliers, the credit of this account reflects the debt to legal entities, as well as to individuals. Analytical accounting for this synthetic account is carried out for each individual supplier and contractor in strictly chronological order.

Accounts payable are accepted for accounting on the basis of the following primary documents:

check;
invoice;
consignment note;
receipt order;
acceptance act;
act on the performance of work and others.

Accounting for settlements with customers and buyers

Accounting for current transactions for settlements for shipped products or services rendered and work in the accounting system of the enterprise is reflected in account 62 “Settlements with buyers and customers”. This account accumulates information about the debts of customers for work performed, products sold, services rendered. At the same time, the right to the above goods and services has passed to customers or buyers in accordance with supply or sale contracts. This account also reflects the amount of advances received from buyers.

Sub-accounts for this synthetic account are opened by types of settlements. Analytical accounting is carried out in chronological order in the context of buyers or customers.