Costing as an element of the method accounting did not always exist, and its emergence is directly related to the development of the productive forces of society. At the dawn of the emergence of accounting, in the conditions of the slave-owning system, when commodity-money and credit relations were formed, accounting was carried out according to a simple scheme - income-expenditure.

Calculation - calculation of the cost of a unit of production (work, services), as well as one of the elements of the accounting method. Calculation is the preparation of a calculation. Distinguish between planned, actual and estimated costing.

Valuation, together with costing, is one of the most important elements of the accounting method, plays important role and a defining place among the methods that form the content of the accounting methodology.

Documentation is the primary registration of business transactions with the help of documents and in the places where they are performed. Documentation is thus one of the main elements of the accounting method. It is both a form and way of reflecting business transactions, as well as a means of substantiating accounts and a source of compiling evidence (evidence) for solving various economic and legal issues.

Inventory is one of the main elements of the accounting method, as well as a methodical method of actual control during the audit, audit, etc.

Reporting is one of the main elements of the accounting method and the final (final) stage of accounting work. Current accounting data is used in the operational management and management of the organization. To obtain the results of economic activity for the reporting period (month, quarter, year) and evaluate the results of activities, financial condition, liquidity of the balance sheet and solvency of the organization, it is necessary to summarize current accounting data in a certain (standard) system.

What elements of the accounting method are common to a number of economic sciences

Question 3. What are the elements of the accounting method. Answers

Question 4. What are the specific elements of the accounting method.

Question 10. Name the elements of the accounting method that determine the current grouping of these accounting objects. Answers

Therefore, the assessment is one of the essential elements of the accounting method, although not strictly regulated by international rules. Along with the defining - the initial (historical) assessment, i.e. on the date of acceptance for accounting of a business transaction, other valuation methods are also applied. The need to use the latter is most often associated with inflationary processes. Therefore, the use of other assessment methods is aimed at bringing the initial assessment closer to the real one, corresponding to

Expand the essence of costing as one of the defining elements of the accounting method.

Attention is focused on essential elements accounting method asset valuation, balance sheet summary, double-entry accounts and reporting. The issues of content, procedure for compiling and storing accounting documents, accounting forms, evaluation and calculation, etc. are considered in detail.

The principle of periodicity means regular, periodic, balance generalization, which is predetermined by such elements of the accounting method as drawing up a balance sheet and reporting for the year, half year, quarter, month.

The elements of an accounting method include

Valuation and costing as elements of the accounting method are caused by the need to evaluate

The main elements of the accounting method are documentation, inventory, accounting accounts, double entry, balance sheet, valuation, costing, financial statements. The use of each of these elements is regulated by applicable law Russian Federation.  

The system of methods or elements of the accounting method includes documentation, valuation, accounts, double entry, inventory, costing, balance sheet and reporting.

The elements of the accounting method, reflecting all business processes, reveal the essence of the relationships that objectively develop in the financial and economic activities of the organization, any changes - negative or positive,

Then the valued objects need to be summarized, grouped and linked, for which such elements of the accounting method as accounts and double entry are used.

Documentation is one of the elements of the accounting method. This is a way to reflect (register) business transactions in special accounting documents that are the basis for accounting records.

Inventory - a way to check the compliance of the actual availability of economic assets in kind with accounting data as an element of the accounting method - a means of monitoring and subsequent registration of phenomena and operations, neo-

There are two main requirements for valuation as one of the elements of the accounting method. The assessment of all accounting objects must be real and unified.

Each separate method or method of accounting is called an element of the method. In accounting practice, there are the following elements of the accounting method: documentation, inventory, accounting accounts, double entry, valuation, costing, balance sheet and reporting.

Kshk from pvmerechasly tricks refer to the elements of the accounting method

Many theorists (the most extreme exponent of them, Paul Feyera-band) see the development of science in the change of generations of scientists. They refer to famous saying the great physicist Max Planck (1858-1947), who argued that the development of science is due to the fact that old people, unable to perceive new ideas (new paradigm), die out, their place is taken by young people, the bearer of new ideas. Then a new youth grows up with other ideas, and the old one has managed to become old. Such is progress. The author observed the validity of such a view in one of the oldest economic universities in the country (St. Petersburg Trade University, founded in 1907). Until 1952, N. S. Pomazkov (1889-1968) headed the Department of Accounting. He argued that primary documents are among the elements of the accounting method. Those who did not share this view were fired, and those who were not fired, as far as possible, argued in each lecture that the document is an element of the method. In 1952, Professor Pomazkov left the department and the Regional Committee sent Professor P.V. Mezentsev (1896 1981) to strengthen it, who taught that primary documents cannot be attributed to the elements of the accounting method, they should be attributed to its technical methods. Those who did not share this view were not fired, but they were not allowed to defend their dissertations, and those who managed to do this earlier were not appointed assistant professors. Everyone had to state in the classroom that the primary documents are the result of business transactions.

Often thieves resort to the help of accountants to conceal the theft in order to disguise the theft in accounting data. However, the properties of the elements of the accounting method are such that they do not allow them to be used in aggregate for such purposes. You can use individual elements of accounting (overestimation of the cost of production in order to evade taxation, veiling and falsifying balance sheets, etc.), but this causes irreversible changes in the stump in its other elements and thereby reveals both the method of committing and the method of concealing theft. This is explained by the following regularity, accounting data under the influence of negative changes in financial and economic activity change in the same way as the economic processes reflected by them. Therefore, it is very important for lawyers investigating the relevant categories of cases to know the technology of the accounting process, i.e. the essence, meaning and sequence of application of all elements of the accounting method in order to correctly assess the control function of each of them and use the data obtained in legal practice.

All of the above elements of the accounting method are used in practice not in isolation, but as parts of a single whole. The connection between the individual elements of the accounting method is manifested in the fact that each subsequent element can take place, as a rule, only after the implementation of the previous one. For example, a record of transactions on accounts can be made only after the documentation of these transactions, the use of double entry is impossible in the absence of a grouping of accounting objects on accounts, costing calculations are possible only after the necessary balance data is collected on the accounts and reporting is compiled according to the verified indicators of the accounts, periodically confirmed by inventory, etc. The combination of these elements is an accounting method.

An accounting method is a set of techniques and methods used in a certain sequence and relationship to express accounting objects. .

Methods or elements of the accounting method:

1) Documentation and inventory;

2) Evaluation and calculation;

3) Accounts and double entry;

4) Balance and reporting.

Elements of the accounting method, reflecting all business processes, reveal the essence of the relationships that objectively develop in the financial and economic activities of the organization. Any changes - negative or positive, occurring in economic activity, are recorded using the elements of the accounting method.

The technology of accounting for business processes is strictly consistent. Every fact of economic life must be documented.

Documentation- the initial stage of the accounting process, on the basis of which it is possible to reflect the facts of economic life in the future.

However, the data recorded in primary accounting documents need constant adjustment, which is associated with certain properties of accounting objects. Therefore, for further reflection in the accounting and generalization of documented heterogeneous facts of economic life, these objects should be evaluated.

Grade consists in the monetary measurement of assets, sources of financing activities, liabilities and facts of economic life.

Then the valued objects need to be summarized, grouped and linked, for which such elements of the accounting method as accounts and double entry .

The accounts record the state of assets and their sources, as well as changes in accounting objects that have occurred under the influence of the facts of economic life. For each accounting object, i.e. for each type of business processes, category of assets and their sources, a separate account is opened.

Reflection of the facts of economic life is carried out by means of double entry. Its essence lies in the registration of each fact of economic life simultaneously in two accounts in the same amount (in the debit of one account and the credit of another). Due to the double entry, accounting objects are reflected in the accounts in a mutual connection, which is important for controlling the correctness of the reflection of the facts of economic life produced.

To ensure the reliability of accounting data reflected in the accounts, organizations are required to conduct inventory assets and liabilities, during which their existence, condition and valuation are verified and documented.

Inventory- not only a means of controlling the reality of credentials, but also a way to track and record such business transactions and events that cannot be documented at the time of their completion. With its help, natural loss, losses, shortages, surpluses are reflected in accounting, and the correctness of settlements with debtors and creditors, suppliers and buyers, etc. is established.

Documented data, expressed in monetary terms, grouped on accounting accounts using double entry and verified using inventory, serve as the basis for the calculation.

Calculation- a way of grouping the costs of production and sale of products, works, services. During costing, the cost of production is calculated. And the cost price is the basis for determining the price of manufactured products, works, services. Properly compiled costing makes it possible to analyze and realistically evaluate all the costs for various types of products, choose the one that gives highest profit. The correctness of determining the financial results largely depends on the completeness and correctness of the allocated costs for certain types of products.

2.4. Accounting method and its elements

In the process of learning the essence of the objects under study, along with the generally accepted methods of economic science, accounting has its own specific techniques, due to its essence, as well as the tasks assigned to it.

If the subject is understood as what summarizes accounting, the method shows how this generalization is being made. It allows you to study phenomena in motion, change, interconnection and interaction, makes it possible not only to observe all the facts of economic life occurring in the organization, but also to generalize this information, which is important for management.

The internal content of such a relationship is a balance sheet generalization of data, which makes it possible to reflect the movement of economic assets and property rights within the framework of the accounting process. Under accounting process the sequence of clearly regulated stages of formation of information about the activities of the organization in the form of primary observation, cost measurement, current registration and final generalization of the facts of economic life is understood. Moreover, each stage of the accounting process corresponds to specific ways of processing information.

The basis of the accounting method is modeling , as one of the most common approaches in science to the study of objects. Modeling makes it possible to study the facts of economic life not directly and directly, but through their specially created images and descriptions. Since accounting does not deal with the objects themselves, but with their information characteristics, which are determined by the accepted accounting methodology, then, in essence, accounting is an information model of the organization's economic activity.

The accounting method includes the following methods, which are commonly called elements method accounting: documentation and inventory, grade and calculation, accounts and double record, balance and reporting. The methods are grouped according to the stages of the accounting process: observation, measurement, registration, generalization (Fig. 11).

Fig.11.The constituent elements of the accounting method

Documentation and inventory are ways of primary observation of accounting objects.

Documentation - this is a method of primary and mandatory registration of business transactions using documents at the time and place of their commission.

Each business transaction must be formalized by a document, which is a written confirmation of the commission business transaction or the basis for its commission. The use of legally correctly completed documentation gives accounting information probative force and ensures the reliability of accounting indicators.

However, not all facts of economic life can be documented and reflected in the accounting at the time of commission. In practice, there are often losses of material assets as a result of their natural loss, negligence in the work of materially responsible persons, intentional and unintentional errors in the process of accepting and dispensing funds, accounting errors, and the documents themselves may be lost. An inventory is used to identify and document such facts, to establish deviations in the actual availability of valuables from the credentials.

Inventory - this is a way to check the compliance of the actual presence of the organization's property with accounting data on a certain date, as well as documenting individual facts of economic life.

Inventory is a means of monitoring and subsequent registration of economic events that are not documented at the time of their occurrence. In addition to documentation, it is an important means of monitoring the availability and movement of property and property rights, and the work of financially responsible persons.

In the inventory process, not only the size of the deviations of the actual availability of funds from the credentials, but also their causes are established. The results of the inventory are reflected in special documents, on the basis of which additional entries are made in the accounting for posting surpluses and writing off shortages in the prescribed manner.

Cost measurement of accounting objects is carried out with the help of evaluation and costing.

Grade - this is a way of expressing in monetary terms the costs of living and materialized labor invested in certain types of economic funds (assets).

With the help of the assessment, natural and labor meters are translated into monetary ones. This is necessary to generalize heterogeneous accounting objects that have their own special meters.

Evaluation of all accounting objects is carried out uniformly. It is based on real costs, expressed in monetary terms. In this case, not only the value of each type of cost is calculated, but also their total amount related to a particular object, i.e. the cost of accounting objects is determined. The cost of accounting objects is calculated using costing.

Calculation - this is a way of grouping costs and calculating the cost (actual cost) of individual accounting objects.

Calculation is the basis for the valuation of accounting objects, and determining the cost of an object by compiling a calculation is the most common pricing method. Calculation is based on the generalization of costs in a single monetary meter and their grouping in a certain sequence the successor of the knostirat, but also their total amount related to a particular object in a single monetary meter.

The end result of costing is the preparation of estimates. Costing is a calculation that indicates the items and amounts of costs per unit of acquired material assets, manufactured products, performed work or rendered services.

To systematize information on the status and changes in property and property rights, income and expenses, such techniques as accounting accounts and double entry are used.

Accounts - this is a way of grouping information about the state and change of economically homogeneous objects of accounting.

The need to use accounts is explained by the fact that primary documents provide only disparate information characterizing different accounting objects. And accounts allow grouping and obtaining generalized characteristics of each accounting object in the form of indicators, which are then used to control and manage the organization's activities.

Formally, the account is a table consisting of two parts, one of which reflects the balance and increase in the value of property and its sources, the other - their decrease. A separate account is opened for each type of objects. Together, they form a system of accounting accounts.

Reflection of business transactions in the system of accounts is carried out on the basis of primary documents using the double entry method.

double entry – a method of registering business transactions on accounts, when each transaction is reflected simultaneously on two interconnected accounts in the same amount.

The use of double entry is based on the fact that all economic phenomena are interconnected. Therefore, there is a relationship between the objects of accounting: assets, liabilities, equity, income and expenses. Each business transaction necessarily causes a change in the state of at least two accounting objects. Therefore, the purpose of a double entry is to reflect on the accounts of interrelated changes that occur with accounting objects as a result of a business transaction. The double entry method also has a control value, as it allows you to check the completeness of the records of transactions on the accounts and identify possible errors.

Generalization of information about the state and change of accounting objects is carried out using balance sheet and reporting.

Balance - this is a way of economic grouping and generalization of information about the property of the organization and the property rights of the owner (founders) and creditors in monetary terms on a certain date.

The balance is based on the principle of balance generalization, which is characterized by constant equality of the total amount of property and the amount of property rights of the founders and creditors. The balance sheet is compiled according to the accounting accounts and is periodically checked by inventorying its items.

The structure of the balance sheet, as well as the system of accounts with which the balance sheet is closely related, is based on the economic grouping of the organization's property. The balance sheet consists of two parts: an asset that reflects the organization's property in terms of composition and location, equity and liabilities - a part that shows the totality of the rights of the founders (owner) and creditors to this property.

According to the balance sheet, indicators characterizing the property and financial position of the organization are determined. The results of economic activity, as well as the specification of individual balance sheet indicators, are contained in the reporting.

Reporting – a system of economic indicators characterizing the economic activity of an organization for a certain period of time .

Accounting reporting, being the final link in the accounting process, allows you to comprehensively reflect the property and financial position of the organization at the reporting date, as well as the financial results of its activities for the reporting period. It is compiled on the basis of accounting data according to established forms, which are interconnected.

Accounting reporting acts as a means of communication, thanks to which managers of different levels communicate with each other in a language they understand, get an idea about the place of their organization in the system of competing and cooperating organizations, about the correctness of the chosen strategic course and tactical management methods.

The elements of the accounting method are closely interrelated. The property of the organization, property rights and economic processes are reflected in accounting as a result of continuous monitoring carried out by documentation and inventory; business transactions recorded in documents receive a monetary value using methods estimates and costing; business transactions are grouped in the context of accounting objects into accounts via double records; based on a generalization for a certain period of data on accounts, an accounting balance and reporting, containing the final indicators of the economic activity of the organization.

accounting method is a set of methods and techniques of its conduct. This is a single set of accounting measures, with the help of which accounting objects are continuously reflected and summarized in monetary terms according to qualitatively homogeneous characteristics in order to control production and economic activities and ensure the safety of property. The accounting method includes methods and techniques that are commonly called elements of the accounting method (Figure 5).

Rice. 5 - Composition and structure of the accounting method

Method element is a certain technique or way of reflecting accounting objects. Thus, an integrated approach is due to the relationship of all elements of the method and the absence of any element of the accounting method in a particular business entity is contrary to the principles of accounting.

Documentation is a written evidence of a business transaction or the right to perform it. Every business transaction is documented. The document serves not only as a basis for recording transactions, but also as a way of primary observation and registration of them. Documentation serves the purposes of control, enables documentary verification, and ensures the safety of property.

Inventory - a way to check the compliance of the actual presence of property in kind with accounting data; as an element of the method - a means of observation and subsequent registration of phenomena and operations that are not reflected in the primary documentation at the time of their commission. Therefore, inventory is an addition to documentation.

Valuation is the way in which economic assets receive monetary value. Estimation of economic means of each household. subject is based on their actual s/s. This achieves the reality of evaluation. To manage an organization, you need to know all the costs associated with the implementation of business operations. In this case, not only the value of each type of cost is calculated, but also their total amount related to a specific object, i.e., the cost of the objects taken into account is calculated. The calculation of the cost of one object is called costing (the total amount of costs is divided by the number of products, goods).

The economic grouping of accounting objects, which makes it possible to obtain the indicators necessary for the current monitoring of economic activity, is also provided by the system of accounting accounts. The need for accounts is explained by the fact that the information available in the documents gives only a disparate description of the accounting objects. On the accounts, there is a grouping and generalization of data on homogeneous objects.

The reflection of business transactions in the system of accounts is carried out using double entry, the essence of which is the interconnected reflection of various phenomena caused by business transactions. Each business transaction is reflected in at least two accounting accounts.

Control over the entire set of objects in accounting is carried out by comparing the value of the property with the sources of their formation. Such a comparison is called balance generalization. Balance generalization is characterized by the equality of the total amount of types of funds and the sum of the sources of their formation. This equality is always maintained. Balance generalization allows to carry out strict control over the availability and use of funds of any economic entity.

The results of economic activity, as well as the specification of individual balance sheet indicators, are contained in the reporting. Accounting statements - a unified system of information on the financial position of an economic entity for a certain period of time. Reporting is a set of indicators grouped in tables according to established standard forms. Reporting information is used to analyze the activities of the organization by various categories of interested users (investors, creditors, management of the organization, personnel, the public, etc.).

Control questions for topic 1:

1. Describe single system business accounting. What is the role of accounting in it?

2. Name the types of accounting included in the economic accounting system, and give their definitions.

3. Name the accounting functions performed in the organization's management system, and briefly disclose their content.

4. List the basic principles of accounting.

5. What are the specific needs for accounting information of internal and external users of accounting information?

6. Describe the subject of accounting.

7. Name the objects that provide and make up the financial and economic activities of the organization.

8. List the elements of the accounting method.

9. Give the definition of accounting, reflecting its specific features.

10. Describe the content of financial, management and tax accounting.

If the subject of science answers the question “What does she study?”, then her method should answer the question “How does she do it?”. The BU method covers the ways and techniques by which the subject of BU is studied.

Purpose of the BU method:

1. reflect his subject as a whole

2. reasonably group economically homogeneous assets, business transactions

3. determine the costs and results in the context of each business process and business activities of the organization as a whole

4. summarize accounting information in a systematic form of analytical, periodic and annual reporting

1. Documentation - a written certificate of business transactions, giving legal force to the accounting data. Each business transaction to be reflected in the accounting records must be documented. They contain a full description of the transaction, its exact quantitative expression and monetary value. The correctness of the information given in the documents is confirmed by the signatures of the persons responsible for the transaction. All entries in the accounting details are made on the basis of documents that have passed the verification of the correctness and objectivity of their execution, as well as the legality of the operations performed. As an element of the BU method, documentation is a method of primary reflection of BU objects, which makes it possible to carry out continuous and continuous observation.

2. Inventory - a way to check the compliance of the actual presence of the organization's property in kind with the data of the BU. As an element of the BU method, it is a means of observing and subsequently recording phenomena and operations that are not reflected primary documentation at the time they are made. Therefore, the inventory serves as an addition to the documentation.

3. Valuation of property and liabilities- a method of cost measurement of accounting business transactions. Allows you to generalize heterogeneous economic objects; bring various accounting meters to a single monetary value; calculate the actual cost of products, works, services, inventory items.

4. Balance generalization- a way to reflect the composition of funds in the organization for their placement and sources of formation on a certain date, as a rule, on the 1st day of the month in monetary terms. It is characterized by the equality of the total amount of property and the sum of the sources of its formation. Allows you to exercise strict control over the availability and use of the property of any economic entity.

5. Accounting system and double entry- methods of current registration and grouping of changes in the composition of economic assets (assets) and sources of their formation: liabilities, business processes, their results.

6. Accounting statements - a way of final generalization of accounting data. The main forms of such a generalization: balance sheet, profit and loss statement.

The practical use of each of the listed elements of BU is regulated by the law on BU, as well as provisions and instructions developed and approved in the manner prescribed by the legislation of the Russian Federation.

The methods and techniques of BU that make up its methodology are interrelated and interdependent. As a result of their application, the following is provided: 1) continuous, continuous and documented reflection of accounting objects in monetary, natural and labor meters; 2) a homogeneous grouping of property and sources of its formation on the accounts of the financial institution. This creates a BU system.

8. Objects supporting economic activity

I) Property of the organization by composition and placement is subdivided into outside current assets(fixed capital) and current assets (working capital).

W Fixed assets:

1. fixed assets- a set of material assets used as means of labor in the production of products (services) or for managing an organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months.

2. Intangible assets- assets that do not have a material form, however:

Have a monetary value;

Used for a long period > 12 months;

Bring benefits, income in the future;

Possess the ability to identify the organization from various assets

3. Profitable investments v material values- property provided by the organization for leasing under a rental agreement for a fee for temporary use in order to generate income

4. Investments in non-current assets- investments, costs of the organization in objects that will subsequently be accepted for accounting as fixed assets.

5. Financial investments- investments, investments of the organization for the acquisition of government or other short-term and long-term securities, as well as in the authorized capital of other organizations, affiliated companies and loans provided to other organizations.

W Current assets:

working capital:

1. Objects of labor, which lose and change their natural form, are completely consumed in one production cycle and transfer their value entirely to products

1. Finished products, goods for resale

I. Cash - the amount of cash in the cash desk of the organization, free cash stored on settlement, currency and other accounts of banks.

II. Accounts receivable(funds in settlements) - we owe - debt of the organization legal entities for goods and services on advances issued, the amount for accountable persons.

II) Sources of property formation - regardless of the organizational and legal types of ownership, property is divided into:

W Own(obligation to owners) - organizations forming the material base in monetary terms.

1. Authorized capital- the main source of formation of the ownership of the organization's property (the totality of contributions in monetary terms of the founders to the organization's property) during its creation. The main source of ensuring activities in the amount determined by the constituent documents. This amount is reflected in the Charter of the organization. It can be changed by decision of the founders of the organization with the introduction of appropriate changes in the constituent document.

2. Reserve capital- is created by deductions from net profit in accordance with applicable law. The size of the reserve capital is determined by the Charter of the JSC within 15% of the authorized capital. The amount of annual deductions is at least 5% of the annual net profit. The reserve capital is used to pay income to the founders in the absence or lack of profit of the reporting year; to cover unforeseen losses, as well as to redeem the organization's bonds and issue its own shares.

3. Additional capital consists of an increase in the value of non-current assets, revealed by the results of their revaluation, as well as arising in the event of the sale of shares at a price exceeding their nominal value.

4. Retained earnings - undistributed net profit of the reporting year. It can be fully or partially distributed to the payment of income to the founders, the acquisition of new property, deductions to the reserve capital.

5. Reserves for depreciation of material assets- reserves for security of investment of securities and reserves for doubtful debts (created at the expense of other income).

6. Deferred income- income received in the reporting period, but relating to future reporting periods.

7. Reserves for future expenses- are created at the expense of internal resources by including future expenses in production costs and sales expenses in the reporting period.

8. resource financing- Funds intended to finance certain activities for raw material purposes (funds received from other organizations).

9. Profit- a generalized indicator of financial and economic activity and the main source of formation of the organization's own property. Profit - the amount exceeding the income over the expenses of the organization received in the reporting period.

W Borrowed(obligations to 3 persons) - are at the disposal of the organization for a certain period, after which they must be returned to their owner with or without%.

1. Long-term bank loans - loans received for a period of more than 1 year.

2. Short-term bank loans - loans received for a period of less than 1 year.

3. Long-term loans - loans of legal entities and individuals (except banks) received for a period of more than 1 year.

4. Short-term loans - loans of legal entities and individuals received for a period of less than 1 year.

5. Accounts payable - organization's debts to other legal and individuals(we owe) - to suppliers, contractors, payroll personnel, budget, social insurance and security authorities (FIU). Occurs due to a break between the time of accrual and payment.

Objects constituting economic activity:

Business processes:

1. Procurement- acquisition of inventory items different kind required for the manufacture of products. In accounting, this process reflects the receipt of inventory items at the warehouse, arising debts to suppliers and subsequent settlements for goods and materials.

2. Production of products (works, services)- the main process, the direct manufacture of products, the provision of services.

The BU of production processes reflects the costs of manufacturing products, and also monitors the purposefulness and expediency of these costs.

3. Sale- at this stage, contractual obligations to buyers and customers are fulfilled and the proceeds from the sale of products are credited to the current account or receivables arise.

All 3 processes are performed in organizations simultaneously and consist of separate business transactions. A business transaction is understood as every fact that takes place, documented.

10 Documentation It is a way of registering business transactions. Documentation of business transactions defined federal law On Accounting, Regulations on Accounting and Accounting in the Russian Federation. The procedure for creating, accepting and reflecting in accounting, as well as storing primary documents is regulated by the Regulations on Documents and Workflow v accounting.

Primary documents record the fact of a business transaction. They must contain reliable data and be drawn up in a timely manner, at the time of the transaction, and if this is not possible, immediately after its completion. 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.

Inventory- this is a check of the actual availability of property and obligations of the organization in order to ensure the reliability of accounting and reporting data. The inventory of property and liabilities is determined by the Federal Law On Accounting, the Regulation on Accounting and Accounting in the Russian Federation.

Inventories vary:

1) Scope of check: complete inventories; incomplete (partial) inventories.

Complete Inventories are held at the end of the year before the preparation of the annual report. With complete inventories, all material assets, cash and settlement ratios

with other companies and individuals, a also all types of funds that do not belong to the enterprise (leased fixed assets; inventory items; accepted for safekeeping; materials accepted for processing, etc.).

Incomplete inventories cover part of the assets of the enterprise, for example, one type of property in certain places of storage. Incomplete inventories may be carried out several times a year, which

allows you to clarify the data of primary accounting documents, control the work of financially responsible persons, and fight abuse.

2) In terms of coverage: selective; solid.

Selective Inventory are held with a specific financially responsible person for some values ​​to choose from.

Selective inventory is carried out when the enterprise has a large range of values. The main task is to monitor the safety of inventory items, compliance with the rules for their storage and observance by financially responsible persons of the established procedure for maintaining warehouse records. Continuous inventories are carried out simultaneously in all structural divisions of the enterprise, including those allocated for independent balance sheets.

3) Based on the grounds for: planned; unscheduled; repeated; control.

Planned inventories are held according to the schedule within the specified timeframes approved by the head, and the timing of their conduct is not subject to disclosure.

Unscheduled inventories are carried out due to the prevailing circumstances: when transferring cases by financially responsible persons, after natural disasters, theft.

Repeat inventory are carried out if there are doubts about the reliability, objectivity, quality of the inventories.

Control inventory. At the end of the inventory, control checks of the correctness of the inventory may be carried out with the participation of members of the inventory commissions and financially responsible persons, without fail before the opening of the warehouses where the inventory was carried out. They must cover at least 10% of the inspected property. If discrepancies are identified in the results, the head of the enterprise must require a written explanation from the persons who carried out the inventory earlier and from financially responsible persons. 6 case of detection of facts of additions and other

abuse, the head dismisses the inventory commission and decides on bringing the perpetrators to justice. After that, a new inventory commission is appointed.

4) According to the object of verification: fixed assets; Money; settlements; inventory items; unfinished

12. Accounting account for accounting and grouping homogeneous economic assets, sources of their formation and economic processes, coding method in the BU language

A separate account is opened for each type of economic assets, sources and economic processes (“materials account”, “fixed assets account”).

Accounts are divided into A and P. They got their name from the parties to the BU and reflect their content. A accounts are designed to account for economic assets in terms of their composition and placement and are located in active balance. P accounts are designed to account for the sources of formation of economic assets for their intended purpose. Is in passive balance. In addition, there are accounts that in some cases act as assets, and in others as liability. Such accounts are called active-passive(calculated). They are designed to account for the settlements of this enterprise with other organizations and persons (settlements with different debtors and creditors). A-P, depending on the balance (balance), can be both in the asset and in the liabilities side of the balance sheet. The structure of accounts, regardless of their type, is a table of 2-sided form: left - debit, right - credit.

The account must have a balance, a debit turnover and a credit turnover.

Depending on the content business transaction, its result is recorded on the accounts twice: on the debit of one account and the credit of another. It is called double entry. Double entry provides an interconnected reflection of the economic activities of the organization.

In accounting, the use of double entry is a great control value, since it requires mandatory balance, that is, equality of the totals of entries in accounting accounts. This is carried out at the end of each reporting period when the accountant calculates the amounts of turnover on the debit and credit of accounts, regardless of their type. The results should be equal, the inequality indicates an error made by the accountant when establishing correspondence.

Account correspondence- the relationship between the BU accounts, due to the reflection of business transactions and expressed in the indication of the code, the name of one account for debit and the other for credit. Account correspondence is called accounting entry, written by a counting formula.

accounting entry called the procedure for determining the accounts affected by this operation and the subsequent reflection on them of the amount of the transaction.

Drawing up a transaction for any operation is done on the basis of documents.

6) A and P accounts of BU according to the method of grouping and summarizing data divided into synthetic and analytical.

Synthetic accounts is the highest level of generalization in BU. Synthetic accounts give a generalized idea of ​​economic assets and operations, they reflect the data of economic groupings of homogeneous funds, their sources and business operations. Synthetic accounts are maintained only in monetary terms. His data is used when filling out the forms of financial statements and the balance sheet. Reflection of a business transaction in a generalized form on synthetic accounts - synthetic accounting.

Analytical accounts- accounts that detail, dissect the content of synthetic accounts. They are opened in the development of a certain synthetic account in the context of its types, parts, articles with an assessment of information in natural, labor and monetary meters. Accounting carried out on analytical accounts is called analytical. Analytical accounting is organized on cards or in books. Intermediate accounts between analytical and synthetic are sub-accounts. They are intended for additional grouping of analytical accounts within a given synthetic account. They are accounted for in natural and monetary terms. Several analytical accounts make up one sub-account, and several sub-accounts - 1 synthetic account.

Synthetic account 10, sub-accounts 10-1, 10-2, 10-3 ... 10-9 are opened for it

10-1 - raw materials;

analytical accounts are opened for it:

Tsvetmet

10-3 - fuel;

There is a certain relationship between synthetic and related analytical accounts.

1. opening and closing balance of a synthetic account = the sum of balances on all analytical accounts opened for this account.

2. The sum of the debit and credit turnovers of 1 synthetic account must be equal to the sum of the debit and credit turnovers, respectively, of all analytical accounts related to it.

Synthetic accounts that do not require analytical accounting - simple(cash, bank accounts). Accounts that require analytical accounting - complex(fixed assets, materials).

7) To account for the economic activities of the organization is used a large number of accounting accounts of various contents and purposes. For the correct and clear construction and organization of accounting records, a clear list and specific characteristics of each accounting account are required. Such a document is the BU chart of accounts, that is, a systematic list of BU accounts. Currently, a unified Chart of Accounts for financial and economic activities of organizations approved by the Ministry of Finance of the Russian Federation on October 31, 2000 No. 94 is used on the territory of the Russian Federation. The plan was introduced on January 1, 2002. The chart of accounts is based on the classification of accounts according to their economic content. Accounts are grouped on the basis of economic content, reflected economic processes and are arranged in a certain economically justified sequence. The chart of accounts shows the names and codes of synthetic accounts - accounts of the 1st order; and subaccounts - accounts of the 2nd order. Sub-accounts provided in the chart of accounts are used based on the requirements of the analysis of control and reporting. Analytical accounts are not provided for in the chart of accounts and are determined by the organization at its discretion (accounts of 3, 4, 5 orders). Synthetic accounts are encrypted in the Chart of Accounts from 01 to 99. Some numbers are left free for the introduction of new accounts if necessary.

The chart of accounts contains 8 sections of balance accounts and 1 section of off-balance accounts.

11 off-balance accounts are encrypted from 001 to 011. These accounts are designed to account for funds that do not belong to the organization, but are in its temporary use.

Ex: account 002 “inventory accepted for safekeeping”.

Records of business transactions on off-balance accounts are made upon receipt of funds only on a debit basis and upon disposal only on a credit basis.

17 Settlements with accountable persons. Accounting for travel expenses

In accounting, approved expenses are reflected in entries from the credit of account 71 Settlements with accountable persons? in the debit of certain accounts, depending on the purpose of the business trip. If the business trip is related to current business activities under concluded contracts, then the costs are written off to expense accounts, for example, 26 General business expenses?, 44 Sales expenses?. If the trip is related to the acquisition or procurement of inventories, then the costs are written off to the inventory accounts, for example 10 Materials?. If the business trip is connected with the conclusion of new contracts for the production and sale of products (works and services), then the costs are charged to account 97 Deferred expenses? with a write-off in the reporting period to which this contract relates. Value added tax amounts are reflected in the debit of account 19 Value added tax on acquired valuables?.

24 The concept of long-term investment

In accordance with the Regulation on accounting for long-term investments under long term investment refers to the costs of creating, increasing the size, as well as the acquisition of non-current non-current assets of long-term use (over one year) that are not intended for sale. Long-term investments are associated with:

The implementation of capital construction in the form of new construction, reconstruction, expansion and technical re-equipment of existing enterprises and non-production facilities;

Acquisition of fixed assets: buildings, structures, equipment, vehicles and other separate objects or their parts;

Acquisition of land plots and nature management facilities;

Acquisition and creation of intangible assets.

The tasks of accounting for long-term investments are:

Timely, complete and reliable reflection of all production costs for the construction of facilities in the context of types of costs and facilities;

Ensuring control over the progress of construction and commissioning of fixed assets;

Correct determination and reflection of the inventory value of fixed assets, land plots, nature management facilities and intangible assets;

Control over the availability and use of sources of financing for long-term investments.

25 Financial investments and their types

Financial investments include investments of an organization in the authorized (reserve) capital of other organizations (including subsidiaries and affiliates), securities of other organizations, including debt securities (bonds, bills), government and municipal securities provided to others loans to organizations, deposits in credit organizations, receivables acquired on the basis of the assignment of the right to claim, contributions to a simple partnership.

According to the terms of investment, financial investments are divided into long-term (for a period of more than one year) and short-term (for a period of less than one year). Investments in securities for which no maturity (repurchase) period is set (for example, shares) are classified as long-term or short-term, depending on the intention to receive income on them for more or less than one year.

To accept assets as financial investments for accounting, one-time fulfillment of the following conditions is necessary: ​​the presence of properly executed documents confirming the existence of the organization's right to financial investments and to receive funds or other assets arising from this right; transition to the organization of financial risks associated with financial investments; the ability to bring economic benefits (income) to the organization in the future in the form of interest, dividends, or an increase in their value (in the form of the difference between the sale (repayment) price of a financial investment and its purchase price, as a result of its exchange, use in paying off the obligations of the organization, increase in the current market value, etc.).

Accounting for financial investments is kept on the active account 58 Financial investments. Sub-accounts can be opened for account 58: 58-1 Shares and shares, 58-2 Debt securities, 58-3 Loans granted, 58-4 Contributions under a simple partnership agreement, etc.

The accounting unit of financial investments is chosen by the organization independently in such a way as to ensure the formation of complete and reliable information about these investments, as well as proper control over their presence and movement. A unit of financial investments can be a series, batch, etc. homogeneous set of financial investments. The organization maintains analytical accounting of financial investments in such a way as to provide information on accounting units of financial investments and organizations in which these investments are made (issuers of securities, other organizations in which the organization is a participant, borrowing organizations, etc.).

27 Analytical accounting of the receipt and disposal of fixed assets

The following unified forms are used to document the receipt and disposal of fixed assets.

Act (invoice) of acceptance and transfer of fixed assets (form No. OS-1)

It is used for crediting to the fixed assets of individual objects received by:

Acquisitions for a fee from other organizations;

Construction by economic and contract methods;

Receiving from other organizations and persons for free use;

Contributions by the founders (participants) on account of their contributions to the authorized (share) capital;

Getting into economic management or operational management;

Lease with subsequent redemption;

Receipt under the act of donation;

Transfers into joint activities and trust management;

Transfers in exchange for other property and in other ways that do not contradict the current legislation.

Certificate of acceptance and delivery of repaired, reconstructed and modernized facilities (form No. OS-3)

Form No. OS-3 is used to register the acceptance and delivery of fixed assets from repair, reconstruction and modernization.

Act on the write-off of fixed assets (form No. OS-4)

Form No. OS-4 is used to complete or partially write off fixed assets (except for vehicles).

Act on the write-off of vehicles (form No. OS-4a)

Form No. OS-4a is used to write off vehicles.

Inventory card for accounting for fixed assets (form No. OS-6)

Form No. OS-6 is used to account for all types of fixed assets, as well as for group accounting of the same type of fixed assets that came into operation in the same calendar month and have the same production and economic purpose, technical specification and cost.

Equipment acceptance certificate (form No. OS-14)

The act is used to register the equipment received at the warehouse for installation, is drawn up in two copies and signed by the selection committee.

The act of acceptance and transfer of equipment for installation (form No. 00-15)

Form No. OS-15 is used to formalize the transfer of equipment to the installation organization.

Synthetic accounting for the receipt and disposal of fixed assets:

For synthetic accounting of fixed assets, the following balance accounts are used: 01 Fixed assets?, 03 Profitable investments in material assets, 02 Depreciation of fixed assets. In addition, the following off-balance accounts are used to summarize information on fixed assets: 001 Leased fixed assets, 010 Depreciation of fixed assets, 011 Leased fixed assets. Accounting for the receipt of fixed assets depends on how they are acquired. Most often, fixed assets are bought or put into operation as completed construction. To reflect the costs of specific types of investments, sub-accounts are opened for the account: 08.1 Acquisition of land plots, 08.2 Acquisition of fixed assets, 08.3 Construction of fixed assets, 08.4 Acquisition of individual fixed assets. Equipment intended for installation is initially accounted for on account 07 Equipment for installation. As the equipment is handed over for installation, its cost is debited from the credit of the specified account to the debit of account 08 Investment in non-current assets. When objects are put into operation, an act (invoice) is drawn up in the form No. OS-1, and when accepted for accounting, the initial cost of the object is debited from the credit of account 08 to the debit of accounts 01 and 03. The amount of accrued depreciation is reflected in transactions from the credit of account 02 debit of accounts: 20 Main production, 25 General production expenses, 26 General business expenses, 44 Sales expenses, etc.

The cost of an item of fixed assets that is disposed of or not permanently used for the production of products, performance of work, provision of services, or for the management needs of the organization, is subject to write-off from the balance sheet. The disposal of an object takes place in the following cases: sale, gratuitous transfer, write-off in case of moral and physical deterioration, liquidation in case of accidents, natural disasters and other emergency situations, transfers in the form of a contribution to the authorized (share) capital of other organizations. If a fixed asset is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract. Income, expenses and losses from write-offs from the balance sheet of fixed assets are reflected in accounting in the reporting period, to

to which they relate and are charged to the profit or loss of the entity as operating income or expenses, as appropriate. Synthetic accounting for the disposal (removal from the balance sheet) of fixed assets is carried out using accounts 01 Fixed assets?, 03 Profitable investments in material assets?, 02 Depreciation of fixed assets?, 91 Other income and expenses and 99 Profits and losses?. In all cases of disposal of fixed assets, the amount of accrued depreciation is first written off to the credit of account 01. Further entries in the accounting registers depend on the disposal option.

34 Pay systems

To pay employees in an organization, various payment systems can be used: tariff system; tariff-free system; floating salary system; system of remuneration on a commission basis.

Tariff system labor is a set of standards by which the level of wages various groups and categories of workers, depending on their qualifications, the complexity of the work performed, the nature and intensity of labor, the conditions for performing work, and the type of production.

The main elements of the tariff system are: tariff-qualification reference books; tariff scales; tariff rates; tariff coefficients; allowances and additional payments for work with deviations from normal working conditions.

Tariff-free system remuneration is based on determining the amount of wages of each employee, depending on the final result of the work of the entire team. Using floating salary systems The official salary of an employee is determined monthly depending on the growth (decrease) of labor productivity in the area served by the employee, subject to the fulfillment of the task for output.

The system of remuneration on a commission basis establishes payment in the form of a fixed percentage of the income received by the organization from the sale of goods (works, services), or the volume of sales. This system seems promising for certain categories of workers involved in marketing issues, since under such a system, firstly, the interests of the employee and the organization are harmoniously combined and, secondly, the absolute amount of wages is not limited.

Forms of remuneration:

At time wages wages are calculated on the basis of the established tariff rate or salary for the actual hours worked. The main document for this form are tariff rates and documents on accounting of working time. To increase the interest of employees in productive and high-quality work in the organization, time bonus form. The amount of bonuses and bonus indicators are determined by the Regulation on bonuses based on the results of work, which is developed in the organization and is an element of its accounting policy.

At piecework wages The employee's wages are calculated based on a predetermined amount of remuneration for each unit of quality work performed, services rendered or products manufactured and volume performed. The main document in this case are piece rates and piece work orders. The piece rate is defined as the ratio of the hourly (daily) tariff rate corresponding to the category of work performed, to the hourly (daily) rate of output. The order for piece work indicates the rate of production and the work actually performed.

A variation of the piece-rate form of payment is piece-rate progressive wages. In this case, the output of a worker within the established norm is paid at basic piece rates, and all output in excess of the norm is paid at piece rates (increased) for products in excess of the norm.

At piecework premium form the worker's wages consist of earnings at the basic piece rates accrued for actual output, and bonuses for meeting and exceeding the established labor indicators. In this case, the bonus is calculated on the basis of the bonus order.

In the event that the amount of remuneration is determined not for a separate production operation, but for a set of works (a piece of work), the chord form payment. This form is used to pay complex teams. In this case, the total earnings are distributed in accordance with the number of hours worked by each member of the brigade and category. At the request of the members of the brigade, lump-sum earnings may be distributed among them in a different order, including evenly. Can be used in industrial plants indirect piecework form wages. In this case, the amount of earnings of an employee, as a rule, an auxiliary worker, depends on the results of the work of the main production workers served by him. It is defined as the product of the indirect price and the volume of production. The indirect rate is determined by dividing the tariff rate (salary) by the number of products planned for release by the worker-pieceworker.

Processing payrolls for staff

The main register used to process payroll settlements with employees is the payroll. This is a register of analytical accounting, compiled in the context of each employee, by department, by type of payment and deductions.

The payroll has the following indicators:

Accrued by types of payments - turnover on the credit of account 70 Settlements with personnel for wages;

Withheld and set off by types of payments and offsets

Turnover on the debit of account 70 Settlements with personnel for wages;

To be paid - the balance of account 70 Settlements with personnel for wages.

The last indicator of the payroll is the basis for filling out the payroll - a register of analytical accounting for the payment of wages to employees in the final settlement.

An organization can use several options for processing settlements with personnel for remuneration:

By compiling a payroll, which simultaneously combines two registers: payroll and payroll;

By compiling payrolls for calculating wages and payrolls - for paying wages -;

By calculating wages in personal accounts opened for each employee, on the basis of which a payroll is filled out for the payment of wages. Wages are paid according to payrolls on the days of the month established in the organization. The basis for the right to issue is the presence in its details of an order to the cashier to pay the specified amount: within the period from ... to ... (within three days, counting the day the money was received at the bank). Such an order is signed by the head and chief accountant. After three days, the cashier checks line by line and sums up the issued wages, and against the names that did not receive it, in the Receipt column in receipt, stamps or writes by hand Deposited. The payroll closes with two amounts: issued in cash and deposited. For the deposited amounts, the cashier draws up a register of unissued wages, after which he transfers the payroll and the register of unissued wages to the accounting department for verification and issuance of an expenditure cash warrant for the amount of wages issued. The account cash warrant is transferred to the cashier for registration in the cash book. Details of the account cash warrant are put down on the payroll.

50 Accounting and distribution of expenses for the sale of finished products

Selling expenses are called selling or non-manufacturing expenses associated with the sale of products. They include:

Costs on the containers and packaging produced in accordance with price lists or the terms of the contract at the expense of the supplier;

Transportation costs for the sale of products, made at the expense of the supplier, if selling prices for products are set on terms of delivery that are different from the terms of the supplier's ex-warehouse;

Other distribution costs (commissions to intermediaries, advertising costs, etc.) The cost of packaging is included in selling expenses in cases where packaging and packaging of finished products are carried out after they are delivered to the warehouse. If this happens in production shops before the delivery of finished products, then the cost of packaging is included in the production cost of products. Selling expenses are taken into account on the active balance account 44.2 Selling expenses in organizations engaged in industrial and other production activities?. Analytical accounting of commercial expenses is carried out by cost items in the same manner as for account 20 Main production ?. In accordance with PBU 10/99 Organization costs? selling expenses for the reporting month can be included in the cost price (written off to the debit of account 90 Sales?) either in full or in the share attributable to products sold. In the second case, commercial expenses are preliminarily distributed in proportion to the standard (planned) cost of goods sold, taking into account the carry-over balance.

59 The concept of a balance sheet

Balance sheet- this is a way of generalized reflection and grouping in the monetary value of the property and obligations of the organization on a certain date. The balance sheet is a reporting document and is drawn up on the last calendar day of the reporting period.

The balance sheet includes two parts, one of which is called an asset, and the other is called a liability.

The asset balance includes two sections:

I. Non-current assets.

II. current assets.

Assets are what an organization owns. The asset balance reflects the property and liabilities of the organization. The property and liabilities of the organization include fixed assets, intangible assets, capital investments, financial investments, inventories, cash, receivables.

The balance sheet liability consists of three sections:

III. Capital and reserves.

IV. Long term duties.

V. Short-term obligations.

Liabilities are what an organization owes. The liabilities side of the balance sheet shows the sources of property and liabilities of the organization. Sources of assets and liabilities include the entity's own assets and liabilities ( authorized capital, additional capital, reserve capital, retained earnings) and borrowed property and liabilities (long-term and short-term bank loans, other borrowed funds, accounts payable).

Thus, liabilities show how much funds were received by the organization, assets - how the organization used the funds received, in what it invested them.