How the final is formed financial results activities of the enterprise for the year? How are the results summed up? In this article, we will analyze the 99 "profit and losses" score, for which it is needed, and what wiring in sch.99 are recorded during the year. Accounting for the financial result of the organization shows the efficiency of the company.
In the last article we disassembled, there I have already pointed out the connection between the sch. 90 and 99. We also disassembled and saw the connection between the sch. 91 and 99. We go further.
By the way, in the near future we will deal with.
Accounting for the financial result of the enterprise
Financial result for a month is formed by sch. 99.
What makes a financial result?
- financial results for basic activities,
- other income and expenses.
- income and expenses related to emergency situations in the enterprise (fires, natural disasters, etc.).
- accrued
By the debit of sch. 99 Reflects losses, on loan - profit.
1. When reflecting the financial result on the main activities of the SC. 99 Corresponding to CO.
Postings on the reflection of profits and loss from the main activities:
- D90 / 9 K99 - Posting on the reflection of profits from the main activity.
- D99 K90 / 9 - Wiring to reflect the loss from the main activity.
2. When taking into account other income and expenses. 99 Corresponding to CO.
Postings to reflect other income and expenses:
- D91 K99. - Other income is taken into account.
- D99 K91. - Other expenses are taken into account.
3. When taking into account income and expenses related to emergency situations, SC. 99 Corresponding to various accounts ,.
4. When taking into account accrued payments on income tax. 99 Corresponding to CO.
At the end of the month, the overall balance is considered. 99, if the final balance debit - the organization this month remained at a loss if the loan in profit.
At the beginning of each month, the balance of 99 is postponed from the previous month per month. The entire year of the profit of profit or loss will be copied in the account 99 at the increasing result. At the end of the year, sch. 99 is closed by final entries.
Video lesson "Accounting of profits and losses on account 99: Typical wiring, examples"
In this video, the lesson is revealed accounting Incline 99 "Profits and Losses", Corresponding Accounts, Typical Wirings and Accounting Examples are disassembly. Leads a lesson Consultant and an expert of the site "Accounting for teapots, chief Accountant Gandieva N.V. ⇓
You can download slides and presentation on the link below.
Posting closing 99
- D99 K84. - Final financial result - profits.
- D84 K99 - Final financial result - loss.
At the beginning of the next year. 99 opens up again.
As a result, at sch. 84 is reflected at the end of the year or profit (on credit), or loss (by debit). The account 84 is used to distribute profits for any needs of the organization, for example, for payments to founders, as well, if earlier in the account. 84 was a loss, then the profit of this year can cover the loss of past years.
On this we finish with learning the basis of accounting, we disassemble the main economic operationsArising in the enterprise considered how the final financial result is considered. Before we begin to compile accounting and tax reporting, We will analyze the taxation: what are the taxes, as they are considered. I suggest you go to Step 2.-.Account 99 in accounting is conducted on subaccounts depending on profit calculations and loss:
- balance of 90 and 91 accounts form a financial result on 99 accounts;
- income tax 68.04 closes on 99 account;
- temporary I. permanent differences form conventional income / consumption;
- the balance of the balance closes the 99 account on retained earnings (uncovered loss) to 84 accounts.
Account 99 "Profits and losses" is characterized as a storage for positive and negative financial results economic activity enterprises.
How is the structure?
In accounting, 99 is active, as a loan, you can see generalized information about the profit received, on the debit - all losses formed as a result of reflected expenses.
Profits and losses are formed using:
- 90 sales - are used by companies to reflect income and expenses from the implementation of the main activity;
- 91 "Other income and expenses" - income and expenses from other activities are accumulated on it;
- calculated conditional income / expense from tax applying;
- reflects penalties.
In the formation of results, permanent and deferred tax liabilities and assets are actively involved.
Important moment! The score 99 is synthetic. Analytical accounting should be carried out without shallow detail, grouping information necessary to form a report on financial results.
Subaccounts on which information is going to:
- 99.01 "Profit and losses from economic activity."
- 99.02 "Profit Tax."
- 99.07 "Other profit and losses".
- 99.09 "Net profit / loss".
In turn, subaccounts are divided into smaller groupings. So, 99.02 is formed as a result of movements:
- 99.02.01 "Conditional Consumption for Profit Tax";
- 99.02.02 "Conditional income on income tax";
- 99.02.03 "Constant tax liability (asset)";
- 99.02.04 "Recalculation of deferred tax assets and obligations."
Transition of income and expenses
The account 99 is an indicator of the final financial result from the company's activities, whether it will be negative or positive, depends on the movements of 90 and 91 accounts.
90 and 91 accounts, according to accounting rules, should be closed monthly, that is, the balance is reset. They are closed by correspondence from 99 accounts.
Example of account usage 99
The company receives revenues from the delivery of premises for rent. Acts and invoice for rent must be put up to the last day of the month, which is confirmed by the letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated June 5, 2018 No. 03-07-09 / 38397.
Therefore, revenue is finally formed at the end of the month and should be immediately closed to reset the residues. Records are recorded:
- Dt 62.01 "Calculations with buyers and customers" CT 90.01 "Revenue" - a rental fee in the amount of 5,000,000 rubles is calculated;
- Dt 90.03 "Value Added Tax" CT 68.02 "Value Added Tax" - VAT is charged to payment in the amount of 18% of the amount of revenue 762 711.86 rubles;
- Dt 90.02 "Cost" CT 20 "Basic Production" - the cost of rent from costs of 3,200,000 rubles is reduced.
When comparing the results in reporting period By subaccount 90.01, a positive loan residue is obtained in the amount of 1,037,88,14 rubles. Account closing wiring:
- Dt 90.01 Kt 99.01 in the amount of 1,07,288,14 rubles received a profit from the implementation of services.
If the result was a loss, it should be closed on the debit of 99 accounts.
How does the income tax reflected?
In addition to sales, the necessary impact on the formation of 99 account provides a profit tax. Unlike accounting, tax accounting can take or not to accept for tax purposes. Those or other income and expenses. The differences between accounts are called constant and temporary.
Reference! The difference is formed by deferred tax assets (it) or deferred tax liabilities (it), depending on who remains due to the work of the firm.
If the enterprise's debt is obtained before IFTS, it is starting to arrive, which is taken into account on the 77 account "deferred tax liabilities".
The funds received as a result of the calculations of the IFTS in front of the enterprise is designed to provide reduction. They are taken into account on 09 account "deferred tax assets."
09 and 77 accounts will correspond from 68.04 "Income Tax", which should be closed on a 99 account monthly. In this way, income tax is charged and postponed to the 99 account for reflection in the financial performance report. Posting Plan:
- DT 68.04 CT 77 - the tax with it is accrued;
- Dt 99 CT 68.04 - Conditional consumption for income tax is reduced;
- Dt 09 kt 68.04 - a loss formed with it;
- CT 68.04 Dt 99 - a conditional income from losses of the company is charged.
Why reset the results of profits and losses in accounting?
After all the numbers fall on the 99 account, it is necessary to close it. Regardless of the other accounts involved in the formation, the 99 account will be reset upon the annual balance sheet. All organization data with this regulatory operation Faced on the account "Retained earnings (uncovered loss)":
- Dt 99 CT 84 - Net profit was obtained;
- Dt 84 CT 99 - the current loss has developed.
The purpose of operations on 99 account is the plan of the enterprise to see the end of their work upon receipt of profit. To compile reporting, it can be used when recalculated with form No. 2.
Important moment! Score 99 B. accounting balance After closing on 84, the result is reflected in the special line 1370 V section III "Capital and reserves" liability. With the help of subtracting this line from other lines of the section, it turns out very significant for organizations of any sphere. clean assetswhich can be judged by financial stability.
Legal status depends on the current fiscal policybecause in tax code Changes are constantly made.
Accounting account 99 is an active-passive account "Profit and losses". Designed for the accumulation and generalization of information on the formation of the financial result of the enterprise's economic activity during the year. Via typical wiring and practical examples for teapots Consider the specifics of using 99 accounts, as well as the procedure for reflection of profits (loss) on 99 accounts.
The name of the account clearly talks about its purpose: the account is used to accumulate and reflect the final financial result. The loan account reflects the profits and income, the debit - losses and expenses.
The generalized structure of the account 99 can be submitted by the scheme:
In continuation of the whole year, the account reflects:
- profit (losses) on ordinary activities - in correspondence with 90 accounts;
- profit (losses), for other activities, in correspondence with 91 accounts;
- amounts of accrued income (expense) for income tax;
- amount permanent obligations and accrued payments, penalties, penalties, etc.
Schematically, the accounting of the account can be reflected in this form:
Extraordinary income (expenses) is called receipts (consumption) of funds related to unscheduled events. For example, the receipt of insurance compensation, losses due to natural disasters and emergencies, etc.
Upon completion of the reporting year, the account 99 closes on account 84 "Retained earnings (loss)", and the remainder on it does not remain. Profit will be reflected in the wiring of DT 99 - CT 84, loss of DT 84 - CT 99.
Account 99 corresponds to accounts:
Wiring DT 99 - CT 09 means the disposal of the object it is accounted for by DT 09.
Subaccount 99 accounts
Analytics of the account 99 should be built taking into account the possibility of forming a report on the financial results of the enterprise. For these purposes, it is recommended to create the main subaccount:
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- 99.1 - profits and losses (except NP);
- 99.2 - income tax;
- 99.3 — emergency revenues (costs);
- 99.6 — tax sanctions;
- 99.9 - Other losses and profits.
At the discretion of the organization, the numbers and the purpose of subaccounts may change. Also, for more detailed reflection of the information, the organization can create subaccounts of the 3rd or 4th levels to these subaccurs.
According to the current account plan, the income tax (NP) is charged by 99 accounts in correspondence with 68 account, subaccount calculations on NP. To do this, on 99 accounts are created separate subaccounts, most often 99.2 "Income tax", which can be divided into subaccount for reflection of the conditional income and the conditional consumption of NP.
The tax amount accrued in the budget is reflected in the wiring of DT 99 - CT 68.
Wiring of DT 68 - CT 99 "Conditional Income on NP" reflects the loss received in account.
Closing 99 invoices
There are several ways to closing 99 accounts. But methodologically correct can be considered a method using subaccount 99.9. In this case, the result on all subaccounts 99 is collected on this account, that is, the subaccount can be called regulating.
During the year, during the monthly closure of the account, the balance of DT means a loss, the Saldo CT - profits. Consequently, when closing the year in correspondence with 84 account, the debit residue will mean profits, credit - loss.
Wiring and Examples of 99 Accounts
Example 1. Write-off on 99 account
Suppose, LLC "SDM-Project" has acquired equipment in December 2014 worth 800 000 rubles., Term useful use (PI) 5 years, method of depreciation in the bu - method of reduced residue and in well - linear.
Perform calculation. For 2015-2016, accumulated depreciation was: in bu - 288 000 rubles., Well - 320 000 rubles. The amount of WD amounted to 32 000 rub., It is equal to 32,000 * 20% \u003d 6 400 rub.
In December 2016, OS was sold. Writing it with this operation is reflected by the wiring:
Example 2. Monthly closing 99 accounts
Wrong, LLC KVADRUM 10 in January 2016 surrendered property and paid interest on the loan. Rental for the organization is other income, and not the main activity. The rental fee of 118,000 rubles was accrued, incl. VAT 18 000 rub. The amount of paid percentage was 42,000 rubles.
Reflection of operations with wiring:
Simultaneously with the closure of the period in the bu reflects the conditional consumption of NP. In our case, its sum will be: 58,000 * 20% \u003d 11 600 rub.
The amount of accrued tax is reflected by the wiring:
Example 3. Closing the year
At this date, the following amounts are reflected in the accounting compartment:
- 90.1 (revenue) - 1,888 000 rub., Incl. VAT 288 000 rub.
- 90.2 (cost) - 520 000 rubles.
- 90.3 (VAT) - 288 000 rub.
- 90.5 (general running costs) - 115 000 rub.
- CT 90.9 - 965 000 rub.
- 91.1 (Other income) - 210 000 rub.
- 91.2 (Other expenses) - 230,000 rubles.
- Dt 91.9 (Salo PR. Income-expenses) - 20 000 rub.
- 99.1 (profit and losses) - 640 000 rub.
- 99.2 (calculations on NP) - 195 000 rub.
- 99.3 (Tax sanctions) - 10 000 rub.
| DT | Kt. | Operation description | Amount, rub. | Document |
| 90.1 | 90.9 | Closing 90.1. | 1 888 000 | Buk.pravka. |
| 90.9 | 90.2 | Reflection of closing 90.2. | 520 000 | Buk.pravka. |
| 90.9 | 90.3 | Reflection of closing 90.3. | 288 000 | Buk.pravka. |
| 90.9 | 90.5 | Reflection of closing 90.5. | 115 000 | Buk.pravka. |
| 91.1 | 91.9 | Closing 91.1. | 210 000 | Buk.pravka. |
| 91.9 | 91.2 | Closing 91.2. | 230 000 | Buk.pravka. |
| 99.1 | 99.9 | Closing 99.1. | 640 000 | Buk.pravka. |
| 99.9 | 99.2 | Closing 99.2. | 195 000 | Buk.pravka. |
| 99.9 | 99.3 | Closing 99.3. | 10 000 | Buk.pravka. |
Actually, the balance of the balance is reflected by the wiring.
IN modern world can not imagine The activities of the enterprise without conducting accounting. The correct formation of reporting allows you to have a clear idea of \u200b\u200bthe company's activities, to understand her weak sides and hidden capabilities, thereby improving its effectiveness, increase income, and also go to new level business.
The result of any enterprise is the profit. Profit is the difference between and the cost of production of goods or services, is an the most important indicator for understanding financial independence Companies. Laws Russian Federation In the area of \u200b\u200baccounting, it is determined that the reflection of profits should be carried out on 99 account Accounting plan.
Regardless of the genus of the enterprise and the form of education, the accountant is obliged to open an account 99 and to display the operations reliably and fully. The account operations reflect the profit or loss of the enterprise in the reporting period, namely:
- Revenues and costs of ordinary activities that are defined by the statutory documents.
- Profit and losses from emergency activities (elimination of emergencies, insurance sums, loss of equipment, goods, forced stop of production lines).
- Payments and recalculations on income tax and tax fines, deferred commitments.
The account "Profit and Loss" is active passiveThat is, the operation can be shown on a loan or debit - it depends on the situation. The final result of the activity reflects the residue. On the debit of 99 accounts it is necessary to display the actions on the costs and loss of the firm.
Costs are the sum of all costs that have been incurred by the company for the reporting year (month, quarter) as a result of its work. These expenditures are the costs of raw materials, buying equipment, payment for employees, operation of transport, etc. Costs correspond to the loan with accounts: 64, 03, and others. Example on the debit of 99 account is the loss of goods that occurred as a result emergency (DT 99 / CT. 41.).
In the credit account show the income of the company. Income - These are all receipts on the settlement accounts that the company has at the specified period. Examples of income: revenue, profits on operations with securities, interest on investment, from rent, etc. Account loan is in conjunction with the following accounts: 90, 72, 8, etc. Example: a loan action is to receive profits from sales of produced goods or services (Dt. 90 / CT. 99).
Balance
The balance is the difference between profit and expenses, which appears as a result of production and product sales. Saldo is considered the most important indicator In accounting reporting. The balance is the initial and final, which is determined at the beginning and at the end of the specified time segment.
Of course, any enterprise seeks profit to exceed the costs. If the balance in the account was debit at the end of the reporting date, it means that the cost level exceeded the level of profit. In this case, the balance is negative - the company did not receive a profit for the reporting period of its activities. If the balance is a loan, then the enterprise reflects the profit with a plus sign in the report on the results of its work.
At the end of each period of organizations it is necessary to close the account and at the beginning of the year tear off. This is carried out in order to understand how the company works, what is his level of profitability. Since accounting periods are equal to tax, it is not difficult to understand that it is necessary to reset the residues and in order to carry out tax payments on time and in full.
Primary balance on future period There should always be zero. In order to close the 99 account, it is necessary to start closing accounts that are associated with it. These accounts include:
90 "Sales"
This account displays income from the sale of goods and the provision of services, which were made as a result of the main activity of the organization. For the convenience of keeping accounting on this account, subaccounts are open: 90.1, 90.2, 90.3.90.9.
Until July 2017, depreciation on this equipment in accounting was 216,000 rubles, in tax - 240,000 rubles, calculated temporary difference - 24,000 rubles. Deferred tax Active amounted to:
24 000 * 20% \u003d 4800 rubles.
Since in July 2017, this equipment has sold this equipment, he needs to write off the deferred tax asset. This is carried out by the following wiring:
DT 99 CT. 09 \u003d 4800 rub.
Example 2.: The company "SINTTOM" in 2016 was produced and sold goods for 2,500,000 rubles. Value Added Tax in the period was 500,000 rubles. Production costs - 1 080 343 rub. Operating costs, management costs, rental costs and transportation are equal to 523,487 rubles.
Score 90.1 - Saldo CT - 2,500,000 rubles.
Score 90.2 - Saldo DT - 1 080 343 rub.
Score 90.3 - Saldo DT - 500,000 rubles.
Account 44 - Salto DT - 523 487 rub.
Customer closure for 12/31/2016 is made by next scheme:
DT 90.2 CT. 44 - 523 487 rub.
DT 90.9 CT. 99.1.1 - (1 080 343 + 500 000 + 523 487) - 2 500 000 \u003d 396,170 rubles.
Total, the balance of credit, that is, the company received a profit in 2016 in the amount of 396170 rubles. Final wiring By closing the account will be:
DT 99 CT. 84 - 396 170 rubles.
To determine the amount of income tax obligations for the reporting period, it is necessary to perform this wiring:
DT 99.1.1 CT. 68 - 396 170 * 20% \u003d 79 234 rub.
When conducting accounting, it is difficult to overestimate the importance proper design Accounts 99 "Profit and Losses", since it is precisely according to it "The result of the enterprise is estimated, further plans are being built for efficient business and is determined tax obligations For income tax.
Additional information on account is presented below.
Account 99 "Profits and losses" is intended to summarize information on the formation of the final financial result of the organization's activities in the reporting year.
The final financial result (net profit or net loss) is composed of the financial result from ordinary species Activities, as well as other income and expenses. At the debit of account 99 "Profits and losses" reflected losses (losses, expenses), and on the loan - profits (income) of the organization. A comparison of debit and loan revolutions for the reporting period shows the final financial result of the reporting period.
On account 99 "Profits and Losses" during the reporting year reflect:
salo of other income and expenses for the reporting month - in correspondence with score 91. "Other income and expenses";
the amounts of accrued conditional consumption on income tax, permanent obligations and payments to recalculate on this tax from the actual profit, as well as the amount of tax sanctions due - in correspondence with score 68. "Calculations for taxes and fees."
At the end of the reporting year, when drawing up annual accounting reporting, the account 99 "Profit and loss" is closed. At the same time, the final record of December net profit (loss) of the reporting year is written off from account 99 "Profit and losses" on credit (debit) accounts 84. "Retained profit (uncovered loss)."
Building analytical accounting Incline 99 "Profits and Losses" should ensure the formation of the data necessary to compile a profit and loss statement.
Account 99 "Profits and losses"
corresponding to accounts
| by Debet | on credit |
|
01 Fixed assets 03 Profitable investments in material values 07 Equipment for installation 08 Investments in non-current assets 10 Materials 11 animals on growing and fattening 16 Deviation in the value of material values 19 value added tax on acquired values 20 Basic production 21 semi-finished products of own production 23 Auxiliary Production 25 Learning Costs 26 general economic 28 Marriage in production 29 serving 41 products 43 Finished products 44 sales costs 45 Goods shipped 50 Cassa 51 Settlement accounts 52 Currency accounts 58 Financial investments 68 Calculations for taxes and fees 69 Social calculations 70 Personnel settlements 71 Calculations with accountable 73 Personnel settlements 76 Settlements with different 79 internal economic 84 Retained profit 90 Sales 91 Other income and expenses 97 expenses of future periods |
10 Materials 50 Cassa 51 Settlement accounts 52 Currency accounts 55 Special accounts in banks 60 Calculations with suppliers and contractors 73 Calculations with staff for other operations 76 Settlements with different debtors and creditors 79 Outdoor settlements 84 Retained earnings (uncovered loss) 90 Sales 91 Other income and expenses 94 shortage and loss of valuables 96 Provisions of the upcoming costs of production and farming expenses insurance and ensuring payments by persons with other operations debitors and creditors settlements (uncovered loss) |
Application of account plan: score 99
- How to reflect in accounting of penalties and fines for late payment of insurance premiums?
Account 99 "Profits and Losses" During the reporting year, they are reflected along with profit and loss ... Approval of the annual report is reflected in the account 99 "Profit and Losses" in correspondence with ... account 69. In this case, according to p. ... with The position N 34N and the instructions - on account 99 "profit and losses", or in ... accordance with the recommendation, or on account 91 ...
- What is the score (91 or 99) to reflect sanctions for violation of tax legislation?
Account 99 "Profit and losses" in correspondence with the account 68 "Calculations for taxes and ... account 99" profit and losses "in correspondence with a score of 68" Calculations for taxes and ... minus the profits established in accordance with ... application (hereinafter referred to as an account plan and instruction) approved by the order of the Ministry of Finance ... Account 99 "Profit and Losses" in correspondence with account 68 "Calculations for taxes and ... accounting procedures (on account 91 or account 99) economic Subjects...
- Deferred tax assets from a loss of consolidated taxpayer group
The corresponding Participant of the CCN in the account 99 "Profit and Losses" in correspondence with the account 78 "Calculations from ...) and takes into account when determining the net profit (loss) of the organization (not participating in the formation of the profit (loss) of the organization ... to taxation). 5. Information about the balance sheet 78 ... tax base CCN, is written off at the expense of 99 "profits and losses" in the reporting period preceding the period ...
- Advance payments for income tax. Examples
The result is reflected in the account 99 "Profit and losses". At the specified account, the amounts are also reflected ... from the amount of accounting profits received during the reporting period, and the current tax rate ...). Further, regardless of the amount of taxable profits (loss) in the organization's accounting, it is reflected ... Profit, determined on the basis of accounting profits (loss) and recognized for PBU 18 ... in accounting for the debit of account 99 "Profit and losses" ( Subaccount on accounting ...
- Reflection in the accounting of fines for violation of tax legislation
Account 99 "Profit and losses" in correspondence with account 68 "Calculations for taxes and ... period, minus due to the profit established in accordance with the legislation ... According to its application (hereinafter referred to Russian Ministry of Finance ... Account 99 "Profit and Losses" in correspondence with account 68 "Calculations for taxes and ... a specific accounting order (on account 91 or account 99) Economic entities recommended independently ...
- 2016 reporting: how to properly take into account the annual explanations of the Ministry of Finance
Profit, it is reflected in the debit of account 99 "Profit and losses" and a loan of 96 "reserves of upcoming expenses ... etc.), as well as tax sanctions on them are reflected in the debit of account 99" Profit and loss ... ". Fines and penalties paid by the taxpayer or ... are reflected in expenses, account 99 is not used. Accordingly, in the report of ... profits on social goals, production development, etc. does not change the balance of the account ...
- The procedure for transferring an organization from AO to LLC on Simplified: Nuances of accounting and taxation
A separate) book accounting book of income and expenses of organizations and individual entrepreneursApplying UPN ... Accounting accounts for profit and loss and distribution (direction) on the basis of the decision of the founders of the amount of net profit .... That is, the AO closes the score of 99 "Profit and Losses", ... distributes on the basis of the decision of the founders of the amount of net profit and ... in the book of accounting for incomes and expenses of organizations and individual entrepreneurs using ...
- Accounting of factoring companies attracting external financing
Providing customer financing services at the expense of investors. Outdoor - classic ... at the date of accounting of goods and receipt of an invoice 68 / VAT (... Order of the Credit-Self Consumer Account / Subscribe Debit Credit Residue ... Costs) 99 (Profit and Losses) 0 Recognition of income, expenses from Auxiliary activities 99 (profit and losses) 68 / ... at the date of accounting for goods and receiving an invoice 68 / VAT (... at the date of accounting for goods and receiving an invoice 68 / VAT (...
- Correction of essential errors
Account in the records is the account of accounting retained profits (uncoated loss), that is, an account 84 "Retained profits ..." Cost of sales "account 90; Debit account 99 "Profit and losses", credit account 90 "Sales", ... "Profit and losses"; Debit account 84 "Retained earnings (uncovered loss)", credit account 99 "Profit and losses" - ... 500 000 rubles. - The amount of net profit is adjusted. In ... According to the data on the basic and diluted profits (loss) per share (if ...
- Separate accounting of expenses and revenues in the supply of products in the framework of the execution of the state defense order
... (hereinafter - PBU 9/99) and PBU 10/99 "Organization 'Expenditures & Quot ... (hereinafter - PBU 10/99). A specific methodology for conducting separate accounting ... Next - account plan)). based on account plan Overhead and commercial expenses trade ... (p. 21 PBU 4/99 " Financial statements Organizations & quot ... (hereinafter - PBU 4/99)). The income and expenses of the organization are reflected in ... PBU 4/99). More detailed concretization of income and expenses is produced ... different from general order Accounting profit and loss. For example, the maintenance of separate ...
- Accounting Rules for "Kids" and NGOs are simplified
The period 99 "Profits or Losses" (90 "Sales" - when using such an account) 20 (other accounts), pay ..., directly related to the acquisition, construction and manufacture of fixed assets, are included ... The enterprise can accrue the depreciation of the production and Economic inventory at the same time in ... account 20 (other accounting accounts for production costs - when using them) and account loan ... settlements with counterparties, wage personnel, etc. ...
- Imported goods have deteriorated: how to take into account the customs VAT, recycling costs and insurance compensation
The non-degree income taken into account in the taxation of the profit, the Ministry of Finance of Russia recognizes the possibility of simultaneously ... with paragraph 2 of PBU 9/99 "Revenues of the Organization" ... (hereinafter - PBU 9/99) The income of the organization recognizes an increase in economic ... (p. 8 PBU 9/99), which are accepted for accounting ... Organizations "(hereinafter - PBU 10/99) The costs of the organization recognize the decrease in economic ... production reserves implies the assignment of losses on the expense of the perpetrators and only in that ...
- Pledge. Accounting and taxation
In particular interest, penalties, compensation for losses caused by the delay of execution, and ... caused by this event of losses in the insured property (pay ... mortgaged property for income tax. Therefore, there is a risk of ... protection property When taxed profits in full. ... in particular interest, penalties, compensation for losses caused by the delay of execution, and ... 99). The cost of materials specified in the contract of deposit and reflected earlier on the off-balance account ...
- Accounting for their nature and appointment
Cost accounting is governed by PBU 10/99 "organization expenses". According to p. .... Paragraph 8 of PBU 10/99 defined the grouping of expenses on the usual ... Direct indication in PBU 10/99 depreciation deductions To ... expenses revealed expenses funded by state aid. True, it is not ... Calculation classification rules. According to paragraph 99 - 105 IAS 1 "... to differ in periodicity, the potential for the occurrence of profit or loss and predictability. The specified analysis seems ...
- Extreme Capital: Formation, Use and Accounting Procedure
Protsetia of the property of the property at the expense of the accounting of unallocated profits (uncovered loss) of the Organization at the disposal ... There will have a possible discredition due to retained earnings. Moreover, it may be ... accounting wiring According to the debit of account 83 and the credit of account 02 "Depreciation of fixed assets ... Sales in the composition of final revolutions 99 91-9 4 139.91 ... Due to the authorized capital or profits. According to the author, replenishment and spending operations ...
