In essence, OKVED is a formal list of all allowed activities that Russian enterprises and entrepreneurs can be engaged. Why are you needed?

It is officially established that in the formation and registration of a legal entity (LLC, CJSC or JSC) in the tax authorities, in the initial statement, it is necessary to designate the types of activities that the company will be engaged by using the main one among them. Moreover, these data should be prescribed in constituent documents - in the charter of the company.

As for individual entrepreneurs, with their registration, the main type of activity is indicated only in the statement. These data are fixed to the register or in the Eagle. During the entire period of the existence of the company or IP, the OKVED may vary or complemented by other activities.

Why does the company or IP require OKVED?

First, with its help, statistical data are collected, which are important from the point of view of understanding the economic and sectoral situation in different regions of Russia and in the country as a whole.

But this is not the main function of the OKVED, the type of activity that the company is engaged in is important in taxation and the deductions of mandatory insurance premiums.

OKVED in taxation. Most small firms and entrepreneurs use the following taxation systems - UNVD or USN.

The admissibility of the use of UTII is largely determined by the type of activity of the company. For example, UNVD can be applied during retail trade or in a restaurant business, but it cannot be applied to companies providing legal or notarial services for such companies.

Of course, OKVED is not always a decisive factor in determining the tax system, but nevertheless it is very significant, and often the tax authorities the companies in the transition to one or another tax system are denied due to the type of activity.

Quite often, regional governments reduce tax rates to enterprises engaged in certain types of activities, such as vegetable growing or breeding animals. And if the company, based on the OKVED, falls under the preferential activities approved by the government, then it can safely use this - paying lower taxes.

OKVED in the system of compulsory insurance. The type of activity specified during registration depends on the amount of compulsory insurance against industrial accidents and occupational diseases. The size of insurance rates ranges from 0.2 to 8.5%, and is established by the Social Insurance Foundation depending on the class of professional risk. It is important to know that every year all organizations (with the exception of IP) must confirm the main type of activity in the FSS, for which it is necessary to provide an extract from an incorporation or confirmation from the tax indicating the OKVED used.

What codes do you need a license?

As you know, many activities need mandatory licensing. And to understand whether the company needs a license, based on the OKVED, which uses the company as the main activity.

The list of activities subject to compulsory licensing, approved by the Federal Law "On Licensing of Special Activities" No. 99-FZ dated May 4, 2011. From the most common types of licensing activities fall: medical activities, trade in alcoholic beverages, tour operator activities, transportation of passengers and much more.

To the OKVED indication, it is necessary to approach very well, clearly understanding what kind of activities the company will be engaged. This will protect the enterprise from possible disagreements with control bodies.

More regarding the OKVED, you can learn from the video. Happy viewing!

http://www.youtube.com/watch?feature\u003dplayer_detailpage&v\u003dscq_dbb1exo.

- Is there a law to engage in activities not specified in the Charter?

Ltd. has the right to engage in activities not specified in the Charter, if there is no direct limitation in the charter, or there is a reservation on the implementation of any activities that are not prohibited by law.

In accordance with Art. 52 Civil Code of the Russian Federation In the cases provided for by law, the subject and objectives of the legal entity should be identified in the charters of commercial organizations. Thing and certain goals of the commercial organization may be Provided by the constituent documents and in cases where this is not mandatory.
Article 2 of the FZ "On Limited Liability Societies" provides that society can have civil rights and carry civil duties necessary for implementation any activitiesnot prohibited by federal laws, if this does not contradict the subject and objectives of activity, a certain limited charter of society.

Those. The charter may be limited to the activities of the Company.
On practiceAs a rule, the Constitution provides that society can carry out any activities that are not prohibited by applicable law.
If the Charter indicates a closed list of activities that society performs, and there are no reservations about the implementation of any other activities, the society is not entitled to carry out activities other than those specified in the Charter.
Article 173 of the Civil Code of the Russian Federation, it indicates the consequences of the implementation of the activities not provided for by the Charter: the transaction committed by a legal entity in contradiction with the objectives of the activity, definitely limited In his constituent documents, or a legal entity that does not have a license to occupy relevant activities may be recognized by the court of invalid on the claim of this legal entity, its founder (participant) or the state body carrying out control or supervision of a legal entity if it has been proven that Another side in the transaction knew or knowingly had to know about its illegal.
The charter definitely limits the activities in some cases determined by law, for example, in the Charter of the Bank there can be no other activities other than banking or related.

When implementing activities subject to licensing, a mandatory indication of such a type of activity is required, and in some cases, the indication of this type of activity as exceptional.

Activities on the presentation of services in the field of sports, with the exception of educational, licensing is not subject to.

- Can we start an additional type of activity without changing the charter and not reporting to the tax inspection?

You can start an additional activity, without changing the charter and not reporting to the Tax Inspectorate (if the condition indicated above) is observed.

But it is better to make information about additional activities in the register.

In accordance with Art. 5 FZ "On State Registration of Legal Entities and Individual Entrepreneurs" in the incorporation contains information about codes on the All-Russian Classifier of Economic Activities. A legal entity within three working days from the date of the change of such information is obliged to inform about this to the registering authority at the place of its location.

On practiceNo one tracks what types of activities a legal entity actually performs and what are the listed in the register.

Additional activities are entered into an incorporation by submitting to the registering authority, i.e. For you, these are MI FNS №46 in Moscow, a notarized statement in form No. 2,4001 with relevant applications. You can even send it by mail, the certificate of changes made will also come by mail to the company's address.

Additional activities For your company will be:

92.61 Sports Objects

92.62 Other sports activities

How to determine what type of activity is the main accounting and reflection goals on account 90, or can you reflect several types of activities at once?

The organization performs several types of activities at the same time. How to choose the main view for account purposes - read the article.

Question:The organization applies OSN, carries out activities - trade, production of sanitary and technical work. How to determine what type of activity is the main for the purposes of accounting and reflection on account 90, or can I reflect several activities at once? The main type of discharge from the EGRUL is trading. In the current quarter, the organization has income on trade, as well as product production, is it possible and the production of products can be given to the main type of activity, if in the incorporation it is specified as an additional? Do you need to distribute expenses that relate to different types of activities in accounting and tax Accounting? If there are costs of activity, the production of sanitary and technical work (construction), but there are no income in this type of activity whether these amounts can be attributed to the costs in the current quarter or need to wait for revenues for this type of activity and how to write off the costs Performance of construction work in accounting and tax accounting? How to organize income and expenses for different types of activities: production of sanitary and technical works and construction - expenses to collect on account 20, trade - expenses to collect on account 44? In the tax accounting to direct expenses include the cost of the product and transportation costs, which relates to such traffic expenses? And how to write them off in tax account?

Answer:1. OKVED is not tied to the procedure for reflecting the financial result in several types of activities. In this case, the organization should be guided by the instructions for applying the plan of accounts and PBU 9/99 and PBU 10/99. In your case, production and trade should be reflected in accounts 90.

2. Yes, if expenses relate to different types of activities, they must necessarily be distributed in accounting and tax accounting.

3. No, if you have construction work in the presence of direct costs, then in the absence of revenue in this direction, you can recognize only indirect costs.

The procedure for reflection of income and expenses under construction contract depends on what types of contracts and working conditions are carried out.

More information about this:
Accounting at the contractor
- How to arrange and reflect in accounting and taxation income and expenses of the general contractor
- How to reflect in accounting and in taxation income contractor under construction contract
- How to reflect in accounting and in taxation the costs of the contractor under the contract of construction contract

4. For each type of activity to the main cost accounts and revenues should be applied subaccount. Tax accounting can be conducted on accounting registers, and you can create separate accounting for registers for each type of activity.

5. Trade to direct costs include:
- Purchased value of goods. How to count it, the organization has the right to determine independently. For example, you can include the costs that are related to the purchase of goods. This, in particular, spending on packing, warehouse and other costs paid by another organization. The selected option is consolidated in accounting policies for tax purposes;
- Expenditures on the delivery of goods before the buyer's warehouse (when they are considered separately from the value of the goods themselves).

Justification

Order of the Ministry of Finance of the Russian Federation of 31.10.2000 N 94N

"On approval of an accounting plan for financial and economic activities of organizations and instructions for its use"

Section VIII. Financial results

The accounts of this section are intended to summarize information on income and expenses of the organization, as well as identifying the final financial result of the organization's activities during the reporting period.

Account 90 "Sales"

Account 90 "Sales" is intended to summarize information on income and expenses related to the usual activities of the organization, as well as to determine the financial result on them. This account reflects, in particular, revenue and cost of:

finished products and semi-finished products of own production;

works and services of industrial nature;

work and services of non-industrial nature;

purchased products (purchased for configuration);

construction, assembly, design and exploration, geological exploration, research and system, etc. work;

services for the carriage of goods and passengers;

freight forwarding and handling operations;

communication services;

providing for a fee for temporary use (temporary possession and use) of its assets under the lease agreement (when this is the subject of the organization's activities);

providing rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property (when it is the subject of the organization's activities);

participation in the authorized capital of other organizations (when this is the subject of the organization's activities), etc.

When recognized in accounting, the amount of revenue from the sale of goods, products, work, the provision of services, etc. is reflected on the loan account 90 "Sales" and the debit of account 62 "Calculations with buyers and customers." At the same time, the cost of sold goods, products, works, services, etc. is written off the loan of accounts 43 "Finished products", 41 "Goods", 44 "Sale expenses", 20 "Main Production", etc. In the debit of account 90 "Sales" .

As in tax accounting to distribute direct and indirect costs

In tax accounting, the costs of production and implementation are divided into two groups:

straight (basic);
indirect (overhead).

Production of goods, works or services

What expenses in the production of goods, works or services to include direct, and which to indirect, you are entitled to determine yourself. The list of expenses approves the head of the organization and records it in accounting policies.

By choosing, guided by the following principles. As part of direct spending, reflect those costs that are directly related to production or implementation. It can be focused on industry specifics and proceed from the specific characteristics of the production process in the organization itself.

Usually, direct costs are attributed to:

material costs. In particular, the cost of the purchase of raw materials and materials that will be used directly in production, as well as components that are subjected to installation, and semi-finished products requiring additional processing;
expenses for the remuneration of employees employed in industrial activities and social insurance contributions accrued from these amounts. The same applies to contributions for insurance against accidents and occupational diseases;
depreciation of fixed assets that are used in the production of goods, works or services.

Trade

For trade organizations, a list of direct expenses fixed. It is given in the Tax Code of the Russian Federation. Direct costs include:

purchased value of goods. How to count it, the organization has the right to determine independently. For example, you can include the costs that are related to the purchase of goods. This, in particular, spending on packing, warehouse and other costs paid by another organization. The selected option is consolidated in accounting policies for tax purposes;
the cost of delivery of goods to the buyer's warehouse (when they are considered separately from the value of the goods themselves).

All other expenses (except for the non-union costs provided) are indirect and reduce revenues from the implementation of the current month.

Such an order is provided for by the Tax Code of the Russian Federation.

Is it possible when calculating the income tax attributed to direct costs the cost of delivery of goods from the supplier to their own transport. The organization is engaged in trading

Yes, you can.

The cost of delivery of goods to its warehouse The trading organization should include in direct costs. At the same time, some separate conditions or restrictions are not established. And it means, it does not matter whether the buyer pays for the delivery of a third-party organization or transport the goods on its own.

A specific list of expenses that a trading organization should include in the directory, the Tax Code of the Russian Federation does not establish. Therefore, determine it on your own and register in accounting policies for tax purposes (paragraph 1 of Article 318 of the Tax Code of the Russian Federation). When preparing the list, it is possible to navigate the approximate range of transport and procurement costs, which is provided in Appendix 2 to the methodological instructions approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n. For example, the costs can be attributed to the cost of loading and unloading work, for the services of freight forwarders, for temporary storage of goods on the way. If the organization uses specially dedicated autotransports to the delivery of goods, direct expenses should include car depreciation, salary of drivers with deductions, the cost of fuel consted during transportation, etc. But the costs of maintaining their own vehicles engaged in the carriage of goods should be To indirect expenses. For example, the cost of repair and maintenance. They are not directly related to the purchase of goods. This follows from the provisions of the Tax Code of the Russian Federation. There is a similar explanation in the Ministry of Finance of Russia of January 13, 2005 No. 03-03-01-04.

Can a trading organization attributed to direct costs when calculating the income tax costs for the delivery of goods that it ships buyers directly from manufacturers. The organization is engaged in trading

No, he can not.

Direct expenses include the cost of delivery of purchased goods (transportation costs) only before the organization's warehouse, if they are not included in the price of their acquisition. Since during transit trade, the goods ship immediately to the buyer, bypassing their own warehouse, the specified conditions are not met. Therefore, such transport costs should be considered as expenses related not to the acquisition, but with the sale of goods.

The costs associated with the transportation of the goods being implemented are indirect. At the same time, they reduce the income from the sale of these goods. Such an order follows from the provisions and paragraph 3 of Article 320 of the Tax Code of the Russian Federation.

When recognifying expenses

Indirect costs in the full amount write off in the period to which they relate. That is, according to the rules of the Tax Code of the Russian Federation.

But direct expenses will have to distribute. That part of them, which relates to the remains of unfinished production or unrealized goods, cannot be recognized in current expenditures. This can be done only as the goods and work are realized, in the value of which such expenses are taken into account.

Expenses when income no

Situation: As in the calculation of income tax, the method of accrued to take into account direct and indirect costs, if in the reporting period there are no revenues from sales. The organization does not apply to the newly created

If in the reporting period there are no income, the organization can recognize only indirect costs.

An explanation is simple - to recognize direct costs only as the goods, works or services are realized, in the value of which costs include. Direct expenses that belong to the remnants of unrealized products, when calculating income tax is impossible.

As for indirect expenses, they are not tied to the revenue received. They can be taken into account in the current period. And expenditures in tax accounting recognize only the costs that meet the following criteria:

aimed at receiving income and are economically justified;
documented.

Costs relate to several periods

Situation: As when calculating the income tax by the method of accrued to take into account the indirect costs that relate to several reporting periods

Such expenses need to be distributed.

Indirect costs when calculating income tax by the method of accrual are taken into account in the period to which relate. Therefore, to write off the same indirect expenses, which relate to several reporting periods (paragraph 2 of Art. 318, paragraph 1 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

There is such an order.

Indirect costs write off evenly in the reporting periods. Apply so if you can define the period during which the costs will be made or revenues under the contract. The degree in spending is determined based on the duration of the contract or on another document. For example, for a license forms in which its validity period will be specified. (para.

In particular, such costs can be distributed:

evenly during the period approved by the Order of the Head of the Organization;
in proportion to income received from sales.

The selected method of distribution of expenses related to several reporting periods, determine the organization's accounting policy for tax purposes.

An example of reflection in the calculation of the income tax of indirect expenses related to several reporting (tax) periods

On April 1, 2016, the organization concluded with A.S. Condrathev author's contract for the transfer of non-exclusive rights to use the Condrathev Musical Work created. The contract was concluded for two years (from April 1, 2016 to March 31, 2018).

Under the terms of the contract, Kondratyev is paid a remuneration in the form of a fixed one-time payment in the amount of 144,000 rubles.

When calculating income tax, the organization applies the accrual method. In the accounting policy of the Organization for 2016 for tax purposes, it was established that the costs of long-term contracts are charged to current expenditures evenly during the entire term of these treaties.

The reporting period for income tax in the organization is a quarter. The amount of remuneration that an accountant can take into account the tax base of each reporting period is 18,000 rubles. (144 000 rub.: 8 blocks).

In addition, there is a certain group of indirect expenses, which relate to a decrease in the tax base is not at the time of occurrence, but according to a special algorithm defined by Chapter 25 of the Tax Code of the Russian Federation. Such expenses, in particular, include research expenses and developmental development (), insurance costs (clause 6 of Article 272 of the Tax Code), etc.

For more information about accounting for future periods, see how to take into account when calculating the income tax, expenses relating to several reporting periods.

Order of the Ministry of Finance of Russia from 06/05/1999 No. 32N

"On approval of the Regulation on accounting" Revenues of the organization "PBU 9/99"

II. Revenues from ordinary activities

5. Income from ordinary activities is revenue from the sale of products and goods, adventures related to the performance of work, the provision of services (hereinafter referred to as the revenue).

In organizations, the subject of activity of which is to provide for a fee for temporary use (temporary possession and use) of their assets under the lease agreement, revenues are revenues, the receipt of which is associated with this activity (rent).

In organizations, the subject of activity of which is the provision of rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property, revenues are revenues, receipt of which is associated with this activity (license payments (including royalties) for the use of intellectual property).

In organizations, the subject of activity of which is to participate in the authorized capital of other organizations, revenues are revenues, the receipt of which is associated with this activity.

Revenues received by the organization from providing for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial samples and other types of intellectual property, and from participation in the authorized capital of other organizations when it is not the subject Organizations are related to other income.

6. Revenue is made to accounting in the amount calculated in monetary terms, equal to the value of the receipt of cash and other property and (or) the amount of receivables (taking into account the provisions of paragraph 3 of this Regulation).

If the admission value covers only part of the revenue, then the revenue adopted to accounting is defined as the amount of receipt and receivables (in a part not covered by the receipt).

Alexander Sorokin answers,

deputy Head of the Department of Operational Control of the Federal Tax Service of Russia

"CCP must be applied only in cases where the seller provides the buyer, including its employees, a deferment or installments on the payment of their goods, works, services. It is these cases that, in the opinion of the FTS, belong to the provision and repayment of the loan to pay for goods, works, services. If the organization issues a cash loan, receives a return of such a loan or he also receives and returns a loan, the cashier does not apply. When it is necessary to punch a check, see

Topic: Answers to testing financial accounting

Tests on the discipline "Accounting (financial) reporting"

Topic 1. Concept of accounting (financial) reporting in Russia

a) external accounting (financial) reporting;

2. What is the qualitative characteristic of the financial statement of accounting (financial) reporting, in the presence of which in the reporting excluded unilateral satisfaction of the interests of some groups of users before others?

b) neutrality;

3. Specify what is understood under the reporting year?

a) calendar year;

4. What type of accounting is intended to collect the source information used in accounting, statistical and tax accounting?

a) managerial;

5. Name the fourth level of the accounting and reporting system in the Russian Federation:

b) order of the head of the organization "On Approval of Forms of Primary Accounting Documents";

6. What is the quantitative value of the criterion of the materiality of the information contained in the accounting reporting?

c) 5 and more percent to the total result of the relevant data.

7. What financial information concluded in accounting indicators is essential for interested users?

a) the non-exposure of which may affect economic decisions taken by users based on it;

8. What type of report is not included in the accounting reporting of organizations?

b) report of the executive body;

9. Indicate the information needs of creditors as users of the accounting reporting of organizations:

a) information about the possibility of organizing the existing debt and pay the corresponding interest on it;

10. What is the date approval of annual accounting reporting?

c) the date of its approval by the highest management body.

11. What accounting statements are considered reliable and complete?

c) the one that is formed on the basis of the rules established by regulatory acts in accounting.

12. What reporting forms are required to be included in the intermediate accounting reporting?

b) accounting balance, profit and loss statement;

13. The intermediate accounting reporting applies:

a) monthly and quarterly reporting;

14. What time does the annual accounting reporting be submitted to users?

a) within 90 days after the end of the reporting year;

a) the period from the date of state registration of a legal entity until December 31 of the current year inclusive;

16. What structures the organization is not required to provide an instance of its accounting reports?

a) the authority of state statistics;

tax author.

17. In which reporting form, the organization should reflect the deficient debt debt written off at the loss?

a) in the certificate of the availability of the values \u200b\u200btaken into account on the off-balance accounts;

18. What form of annual accounting reporting contains an indicator "Basic profit (loss) per share?

b) Profit and Loss Statement (Form No. 2).

19. In what form of annual financial statements discloses information on the availability, admission and disposal of intangible assets for their species in the assessment at the initial cost?

b) in the annex to the accounting balance (form number 5);

20. In what form of annual financial statements is disclosed information on estimated reserves?

c) in the report on capital changes (form number 3).

21. How are the events after the reporting date reflected in the accounting reporting?

b) by disclosing relevant information in the report on changes in capital (Form No. 3);

22. What information in order to compile annual accounting reporting relates to information about affiliated persons?

a) data on operations between the organization preparing accounting reporting, and affiliated persons;

23. Event after the reporting date is:

a) an event that took place between the reporting date and the date of signing of accounting reporting year;

24. Information on the conditional facts of economic activity, the consequences of which are conditional assets, it seems:

c) in an explanatory note.

25. The conditional fact of economic activity includes:

b) the warranty, guarantees and other types of obligations in favor of third parties issued to the reporting date in favor of third parties;

26. For accounting purposes, affiliated persons are:

a) individuals - employees of the organization that can influence the activities of other legal entities and individuals;

27. The consequences of events after the reporting date confirming the existence at the reporting date of economic conditions in which the organization has led its activities:

c) are measured in monetary terms, reflected in synthetic and analytical accounting by final turnover of the reporting period prior to the approval of annual accounting reporting and disclosed in an explanatory note.

28. Terminated accounting activities are recognized as a date:

a) bringing information on solving the termination of activities to the attention of interested legal and individuals;

29. What additional obligations arise from the organization due to the recognition of part of the activity terminated?

c) commitment to early return of all loans received and loans.

30. Call the date of recognition in the accounting accounting of the Reserve for the Organization's obligations in connection with the termination of the part of the activity (on covering the costs of dismissal of workers, the payment of fines and contest on economic agreements, etc.):

a) the last day of the reporting year;

31. What is the frequency of submission of accounting reporting by public organizations (associations) who do not carry out entrepreneurial activities and non-turnover on the sale of goods, works, services (except for the retired property)?

c) once a year.

32. What organizations are required to submit a report on the target use of the funds obtained (form No. 6) as part of the annual financial statements?

b) public organizations (associations) who are not engaged in entrepreneurial activities and not having revolutions for the sale of goods, works, services (except for retired property);

33. In which regulatory act is a definition and establishes the composition of the accounting reporting of the organization?

c) accounting status "Accounting reporting of the organization PBU 4/99.

34. Which of the following factors determine the features of the formation of accounting reporting:

b) organizational and legal form of the organization;

35. Continue the assertion: "Accounting reporting is drawn up, taking into account ...":

36. The reporting date for drawing up accounting is:

a) the last day of the reporting period

37. Choose from the list the continuation of the phrase: "In the accounting reports are included ..."

c) property, obligations and capital of the organization at the reporting date, as well as information on events after the reporting date and conditional facts of economic activity.

38. Non-profit organizations have the right not to provide as part of annual accounting reporting:

b) a report on capital changes (form No. 3), a report on cash flow (form No. 4), and annex to the accounting balance (form No. 5) in the absence of relevant data;

39. In which year, the Committee on International Financial Reporting Standards was formed?

b) in 1973;

40. Enter the correct name of the documents developed by the Council on International Financial Reporting Standards:

a) international standards of financial statements and their interpretation;

Topic 2. Accounting Balance

1. The remainder of the funds provided by the budget sources is reflected in the accounting balance sheet under the article:

a) "Revenues of future periods";

c) "Extension Capital".

2. In which section of the balance sheet reflects the amount of accumulated costs of research and development and technological work?

a) "Capital and reserves";

b) "Current assets";

c) "non-current assets".

3. What does the accounting balance of the organization characterizes?

b) the financial position of the organization at the reporting date;

4. What is the main difference between the entrance balance from the operational?

c) in the method of evaluating articles characterizing the economic funds of the organization.

5. An accounting balance in which there are no regulatory articles is called:

b) balance-net;

6. How many sections include operating accounting balance?

7. Depending on the source of drawing up, accounting balances are divided into:

a) inventory, books, general;

8. The balance sheet contains information about the financial position of the organization as of the organization:

c) at the reporting date.

9. At what cost is the balanced property in the balance sheet?

b) at the residual value;

10. What assessment is reflected in the balance sheet their own shares redeemed from shareholders?

c) at the acquisition price.

11. What evaluation is reflected in the balance sheet of debt on the organization received by credits and loans?

b) in the amount of actually received loans and loans, taking into account interest due at the reporting date of interest to payment;

12. Reflect in the accounting balance "Rolled" account balance is allowed for accounts:

c) 09 "Deferred Tax Assets" and 77 "Deferred Tax Obligations"

13. What group of articles of accounting balances is reflected budget debt to the value-added tax organization?

14. What accounts balance is reflected in the accounting balance sheet "Finished products and products for resale"?

b) 41 "Goods" (minus account balance 42 "trading markup") and 43 "Finished products";

15. For what article of the accounting balance, the organization should reflect the balance of 07 "Equipment to installation"?

a) "unfinished construction";

16. How should the Credit Debt of the Organization in the liquidation balances?

b) in accordance with the order of meeting the requirements of creditors established by law;

b) Salda balance;

18. How is it determined in the annual accounting balance of the accounts receivable of buyers and customers if the organization accrued a reserve for dubious debts?

c) Based on the amount of receivables according to accounting data, reduced to the amount of the reserve.

19. The organization of December 20, 2001 received a bank loan for a period of 4 years. For what article the amount of debt on this loan should be reflected in the annual accounting balance of December 31, 2004?

b) "loans and loans (short-term)";

20. The balance sheet compares:

c) assets, commitments and equity.

21. What is the principle of accounting implemented using the balance sheet?

b) property isolation;

22. The Russian typical form of balance sheet involves the location of the assets:

b) by increasing liquidity (from less liquid articles to more
liquid);

23. A feature of the consolidated balance is:

(a) the inclusion in the balance of assets and obligations of the units of the organization allocated for individual balances;

24. The feature of the operational balance is:

b) the presence of articles characterizing the distribution of income and expenses by periods;

25. Making an annual accounting balance must be preceded by:

c) reconciliation of settlements with buyers and customers;

26. Debt indicator of the founders on deposits into the authorized capital of the organization is reflected in the group of articles:

a) "Accounts receivable (payments for which are expected within 12 months after the reporting date)";

27. The balance on the balance sheet account 29 "servicing production and farms" is included in the accounting line of the accounting balance:

c) "Costs in unfinished production."

28. The balance of the production cooperative includes an article:

c) "Pass Foundation".

29. According to which article of the balance sheet reflects the balance of the accrued reserve for the payment of the upcoming holidays of employees?

b) "reserves of upcoming expenses";

30. Where does the cost of goods adopted by the Commission reflect?

c) in the certificate of the availability taken into account on the off-balance accounts.

Topic 3. Profit and Loss Statement

1. In which regulatory act is given to the definition of reliable and full accounting reporting?

b) in the accounting office "Accounting Reporting of the Organization" (4/99);

2. Name the source of information to determine the indicator of "non-revenue income" of the income statement (Form No. 2):

c) data of analytical accounting on account 91/1 "Other revenues".

3. Name the source of information to determine the indicator "Other operating expenses" of the income statement (Form No. 2):

a) analytical accounting data on 91/2 "Other expenses";

4. In what evaluation in the statement of profit and loss (Form No. 2) reflects the organization's revenue from the sale of goods (products, works, services) for the reporting period?

b) in the rating of the net, with the exception of VAT, excise taxes and similar obligatory payments;

5. When selling other property on the line "Other operating income" in the statement of profit and loss (Form No. 2) reflects:

c) revenue from the sale of property for a minus value added tax.

6. Incomes in the form of dividends to be obtained from other organizations in the income statement (Form No. 2) are reflected in line:

b) revenues from participation in other organizations;

7. Expenses in the form of interest for the use of loans provided by other organizations in the income statement (Form No. 2) are reflected on the line:

a) interest to payment;

8. According to the "non-revenue income" line of the profits and loss statement (Form No. 2) reflect:

a) the profit of past years, detected in the reporting year;

9. How does the value of the conditional amount of income tax determine?

a) by multiplying accounting profits (loss) before tax on the income tax rate;

10. How determines the magnitude of the base profit (loss) per share?

b) as a relationship of base profits to the weighted average number of ordinary and preferred shares;

11. Profit and loss statement (form number 2) does not contain characteristics:

b) changes in equity equity for the reporting period;

12. Continue the phrase "The indicators of the income report and loss are formed on the basis of ...":

b) data on income and expenses recognized in accounting;

13. Profit and Loss Statement (Form No. 2) does not include section:

a) income and expenses on ordinary activities;

b) other income and expenses;

14. Specify the indicator included in the profits and loss statement:

a) current income tax;

15. Specify the type of income included in the operating income:

a) positive coursework differences;

c) interest to getting.

16. Nexed income and related costs may be included in the income and loss statement in the rolled form if they are:

c) arose as a result of the same or similar in the nature of the fact of economic activity, and are not significant for the characteristics of the financial situation of the Organization.

17. Sautt revenue from the sale of goods, (products, works, services) is recognized
For the purpose of drawing up a profit and loss statement in the amount determined by
based:

b) the fact of shipment (sale), the conditions of economic contracts (in terms of the transition of ownership) and accounting policies in terms of revenue definition for tax purposes

18. Which of the specified types of events after the reporting date may be included in the income report and loss indicators?

b) detection after the reporting date of a significant error in accounting or violation of legislation in the implementation of the organization's activities that lead to the distortion of accounting reporting during the reporting period;

19. What is the indicator binds a profit and loss statement and balance sheet?

a) deferred tax assets and liabilities;

20. In which reporting form is reflected by the value of the commercial expenses of the organization?

b) in the income statement (form number 2);

21. What indicator of the cost can be reflected in the line "Cost of goods sold, products, works, services"?

b) actual production cost;

22. What is the commercial expenses of the trade organization, reflected in the "commercial expenses" line of the profit and loss report?

a) turnover on the debit of account 90/2 "Cost of sales" and a loan of account 44 "Sale expenses";

23. What form of income and expenses of the organization is preferably disclosed information in deciphering individual profits and losses?

c) non-dealerization.

24. Profit received by the Organization from participation in joint activities is recognized:

b) operating income;

25. Profit and Loss Statement (Form No. 2) is part of:

c) intermediate and annual accounting reporting.

Topic 4. Report on cash flow

1. Report on cash flow (Form No. 4) characterizes:

a) a change in the financial result of the organization's activities, which leads the accounting of income and expenses by the cash method;

b) a change in the financial situation of the organization in the context of current, investment and financial activities;

c) Changes in the organization's net assets in the context of current, investment and financial activities.

2. What kind of activities for the purpose of making a report on the flow of cash is the flow of funds from the sale of finished products?

a) to current activities;

3. What kind of activities for the purpose of making a report on the flow of cash is the flow of funds from the sale of fixed assets?

4. What kind of activities for the purpose of making a report on cash flow is the disposal of funds in connection with the acquisition of intangible assets?

c) to investment activities.

5. How is the magnitude of the article "Clean increase (reduction) of funds and their equivalents" of the cash flow report?

b) by summing up net cash from the current, investment and financial activities of the organization;

6. What are the methods of cash flow report applied in international practice:

c) direct and indirect.

7. The direct method of the cash flow report is drawn up:

a) on the basis of data on the receipt and expenditure of funds reflected in the accounting accounts;

8. With an indirect method, the cash flow report is drawn up:

c) based on the accounting balance sheet, income statement and annexes to the accounting balance.

9. How does the organization's net profit be adjusted for the amount of depreciation at the indirect method of making a cash flow report?

b) net income increases by the amount of depreciation;

10. What method of drawing up a cash flow report is applied in Russia?

a) straight;

11. What activities are included in the cash flow report
means?

c) current, financial and investment activities.

12. Give the most accurate definition. "Current activity is ...":

a) the main aimed at obtaining income activities, as well as other activities of the organization, which does not apply to investment and financial activities;

13. Give the most accurate definition. "Investment activity is ...":

b) activities related to the acquisition (creation) of fixed assets, intangible and other non-current assets, the implementation of long-term financial investments, as well as the implementation of these species of non-current assets;

14. Give the most accurate definition. "Financial activity is ...":

a) activity leading to a change in the magnitude of the organization's own capital of the organization, borrowed funds;

15. What are the reports of the cash flow report providing its linkage with the accounting balance?

b) the balance of funds at the beginning and end of the reporting period;

16. What cash flows do not relate to financial activities?

c) the use of funds for labor payment.

17. Give the most accurate definition. "The indirect method for making a cash flow report is ...":

a) the option of representing the movement of cash flows in the form of changes in the values \u200b\u200bof assets and the obligations of the organization, the change of which affects the financial result of its activities during the reporting period;

18. The balance of cash at the end of the period in the cash flow statement

b) always coincides with the balance of the balance at the end of the reporting period;

19. Activities in the cash flow statement is not classified:

b) as entrepreneurial;

20. Is it possible to present the organization of the cash flow report (form No. 4) as part of intermediate accounting reporting?

Topic 5. Consolidated and consolidated accounting reporting

1. How is the magnitude of the article "Business Reputation of subsidiaries" in a consolidated accounting balance sheet?

a) as the difference between the balance sheet assessment at the head organization of financial investments in a subsidiary and the value assessment of the participation of the head organization in the authorized capital of a subsidiary;

2. What income and expenses are not included in the consolidated (consolidated) profit and loss statement of the Group when combining the accounting reporting of the head organization and subsidiaries?

b) any income and expenses arising from operations between the head organization and subsidiaries, as well as between the subsidiaries of one head organization;

3. What data on affiliates are included in the consolidated (consolidated) accounting reporting?

c) an indicator reflecting the cost assessment of the participation of a head organization in a dependent society; An indicator reflecting the share of the head organization in profits or losses of the dependent society during the reporting period.

4. The accounting statements of a subsidiary community may not be included in the consolidated (consolidated) accounting reporting, if:

c) the headquarters acquired more than 50% of the share in the authorized capital of a subsidiary in the short term in order to subsequent resale.

5. In what volume is the consolidated (consolidated) accounting reporting?

a) reporting includes a consolidated balance sheet and a consolidated profit and loss statement;

6. Who signs consolidated (consolidated) accounting reporting?

a) head and chief accountant of the head organization;

7. Summary (consolidated) Accounting reports:

c) Founders (participants) of the head organization.

8. Where in the consolidated accounting balance, the article "Business reputation of subsidiaries" is located, if the balance sheet assessment of the financial investment of the head organization into a subsidiary society exceeds the nominal value of the share of the head organization in the authorized capital of a subsidiary?

c) in the "non-current assets" section.

9. Where in the consolidated accounting balance is the article "Share of Minority"?

b) for the outcome of the section "Capital and reserves";

10. How is the proportion of minority to compile a consolidated profit and loss statement?

a) based on the magnitude of the retained earnings (loss) for the reporting period and the share of the subsidiary in the authorized capital of the subsidiary;

11. What time does the consolidated accounting reporting are compiled?

b) no later than June 30 following the reporting year or within the deadlines established by the constituent documents;

12. If the head organization has only addicted societies, the consolidated financial statements are drawn up:

b) is not compiled;

13. The minority share in the consolidated balance sheet arises:

a) when acquiring less than 100% of the capital of a subsidiary;

14. What regulatory act establishes the procedure for compiling a consolidated reporting?

b) accounting status "Accounting reporting of the organization PBU 4/99;

15. What is the difference between the consolidated accounting reporting from the consolidated?

c) summary reporting unites reports on the head organization and its divisions allocated for a separate balance; Consolidated - a head organization and its subsidiaries and affiliates.

16. What share of the participation of a head organization in the authorized capital (voting promotions) of another organization is the basis for recognizing the latter as a subsidiary?

17. Individual reporting of which of the following organizations is subject to inclusion in consolidated reporting?

b) subsidiaries, whose shares are acquired by the head organization for a period exceeding one year;

18. Participation in affiliates is reflected in the consolidated accounting balance of the indicator:

a) "long-term financial investments";

19. The calculation of the actual participation of the head organization in affiliates may be represented as follows:

b) the amount of the magnitude of financial investments (the actual costs of acquiring a share in a dependent society) and the share of the head organization in the financial result of the dependent society from the date of investment (accumulative);

20. The minority share indicator in retained earnings (uncovered loss) is reflected in the following forms of consolidated accounting reporting:

b) in the consolidated accounting balance sheet and income statement;

21. The minority share indicator in the authorized capital is reflected in the following forms of consolidated accounting reporting:

a) in the consolidated accounting balance;

22. The minority share in the authorized capital of a subsidiary is calculated as:

c) The product of the calculated value of the authorized capital of a subsidiary and the share of participation in the capital of a subsidiary who does not belong to the head organization.

23. Can the parent organization for compiling the consolidated accounting reporting to use typical forms of accounting balance and income statement?

b) can not;

c) maybe with the consent of subsidiaries.

24. The "share of minority" indicator is not reflected in the consolidated accounting reporting under the following conditions:

b) if a headquarters possesses 100 percent of the authorized capital (voting shares) of a subsidiary;

25. In the consolidated reporting, information on operations between organizations belonging to a group of interdependent economic entities, except for information on the following operations:

a) a head organization with subsidiaries and between subsidiaries belonging to the same group of interrelated organizations;

26. The headquarters constituting consolidated reporting may amount to reporting in format:

c) which the organization defines independently taking into account the norms of the current legislation.

27. Specify the main users of the consolidated accounting reporting:

c) Shareholders of the head organization.

28. Reporting, compiled by the executive authority as a result of summation of indicators of the accounting reporting of subordinate enterprises and organizations, is called:

a) consolidated;

29. Requirements for the preparation of a consolidated (consolidated) reporting of a group of interrelated organizations do not include:

b) the requirement of publicity;

30. As of which unified reporting date in the Russian Federation, a consolidated balance sheet is drawn up:

Topic 6. Explanatory note - text part of the accounting report

1. What parts are the explanations of the accounting reporting?

b) a report on capital changes (form No. 3), a report on cash flow (form No. 4), annex to the accounting balance (form No. 5), a report on the targeted use of the funds received (form No. 6), an explanatory note;

2. What is the main purpose of an explanatory note to accounting reporting?

b) expand the possibilities of users of reporting on its application for making management and investment solutions;

3. Explanatory note is not intended for:

c) disclosure of information on cash flows on current, investment and financial activities.

4. What organizations may not submit an explanatory note in the accounting reporting?

a) public organizations (associations) who are not engaged in entrepreneurial activities and not having, except for the retired property, turnover for the sale of goods (works, services);

5. What is the normative act most fully determines the composition of the explanatory note?

c) Order of the Ministry of Finance of Russia "On the forms of Accounting Reporting Organizations" of July 22, 2007 No. 67n.

6. What section of the explanatory note is additional to the list of sections that ensure the minimum requirements for disclosing information in accounting reporting?

b) promising areas of research work funded by the Organization;

7. Which section should be included in the explanatory note only joint-stock companies?

c) information about affiliated persons.

8. What is the specificity of the explanatory note to the accounting statements of unitary enterprises?

b) the presence of the "State Help" section;

9. What are the indicators from those listed below that are not given in an explanatory note?

a) basic and diluted earnings per share;

10. Explanatory note:

c) not regulated.

11. Accounting policy in an explanatory note is revealed:

b) limited, indicating the changes used since the next reporting year, and the assessment of the impact of changes in the reporting year, compared with the past reporting periods;

12. Events that occurred after the reporting date are revealed by the organization:

c) in financial statements or in an explanatory note at the discretion of the organization.

13. In the explanatory note, the information seems:

a) in any convenient form;

14. Explanatory note is

c) a mandatory part of accounting reporting.

15. When characterizing in the explanatory note of the solvency of the organization, you should pay attention to:

b) the presence of overdue receivables and payables;

c) Total number of settlement accounts opened by the Organization.

Topic 7. Segment reporting

1. What organizations may not be submitted in annual accounting reporting information on segments?

b) small business entities;

2. The operating or geographical segment is reportable if:

a) the revenue of the segment from the sale of external buyers is at least 10% of the amount of the organization's revenue;

3. Who establishes the list of reporting segments of the organization?

a) is established by the organization independently, based on its organizational and managerial structure;

4. In which case is considered a sufficient number of allocated reporting segments to submit information on segments in accounting?

b) if the reporting segments isolated during the preparation of accounting reporting accounts for at least 75% of the organization's revenue;

5. In revenues of the reporting segment do not include:

a) emergency income;

b) revenue from operations with other segments;

c) revenues from the sale of fixed assets.

6. The costs of the reporting segment do not include:

b) general and other expenses related to the organization as a whole;

7. In the expenses of the reporting segment include:

c) Wages of production personnel.

8. The obligations of the reporting segment do not include:

c) debt to income tax budget.

9. With what condition, the assets used in conjunction in two and more reporting segments are distributed between these segments?

a) if the segments are distributed income and expenses associated with the use of assets;

10. In what cases is primary recognized disclosure of information on geographic segments in the formation of reporting on the segments of the organization?

b) if the risks and profits of the organization are determined mainly by differences in the regions of activity;

11. When choosing operating segments as segments that carry primary information, the balance sheet value of assets is distributed proportional to:

a) the magnitude of revenue (net) received from sales of certain types of goods (products, works, services);

12. The main purpose of information on segments is as follows:

b) to provide interested users with information that allows you to better assess the activities of the organization, the prospects for its development, the exposure to the risks of incompleteness of profit;

13. A sufficient basis for failure to provide information on segments is that:

c) The organization has no expanded geography of sales of goods (products, works, services), as well as an expanded product range.

14. The operating or geographical segment is considered to be reportable if:

(e) The assets of this segment are at least 5 percent of the total assets of all segments.

15. The reporting segments allocated in the preparation of the accounting statements of the organization should have to be at least:

b) 75% of the organization's revenue;

16. Can regions of the Russian Federation be considered as geographical segments?

c) no more than ten.

18. Revenue (income) of the reporting segment are:

c) Part of the revenue belonging to intragroup turnover.

19. The costs of the reporting segment are:

a) accrued property tax;

20. Debt is not included in the obligations of the reporting segment:

c) for income tax.

Theme 8. Distortion of accounting reporting. Ways to identify and correct errors. The role of an audit in assessing the accuracy of accounting reporting.

1. What accounting statements are considered reliable and complete?

b) formed on the basis of rules established by regulatory acts on accounting;

2. Continue the phrase: "Falsification of accounting reporting is ...":

a) the application of legislatively not specified accounts that do not meet the current reflection of the facts of economic life;

3 What error is technical?

b) skip the numerical value of the indicator in the balance sheet;

4. The organization has accrued depreciation for July of the main means commissioned on July 2 of the reporting year, and used for management needs. Which accounting record should correct the error if it is detected after the approval of the annual financial statements? c) Dt 02 Kt 91/1.

5. Accounting records for what period in accounting are corrections, if the error committed in the reporting year was detected before signing the annual accounting reporting?

c) in December of the reporting year.

6. Study of change over several reporting periods of accounting indicators with the help of speakers called:

a) horizontal analysis;

7. What primary document is to execute correctional postings?

b) accounting certificate;

8. Audit conclusion, this is:

a) an official document containing a pronounced opinion of the auditor of the auditor about the accuracy in all the significant relations of the accounting reporting of the audited person and compliance with the procedure for conducting accounting on the legislation of the Russian Federation;

9. In which case, the audit conclusion is included in the accounting statements of the organization?

b) if it is subject to compulsory audit in accordance with federal laws;

10. When an additional entry is used to correct an accounting error?

c) when specifying in an erroneous record of the amount of the economic operation less than the necessary one.

Topic 9. Statistical forms of reports (products, according to work, about the composition and movement of fixed assets. On costs)

1. Budget organizations, banks, insurance and other financial and credit institutions do not fill out the form of statistical reporting:

a) form No. P-1 "Information on the production and shipment of goods and services";

2. Subjects of small entrepreneurship are required to fill in the following forms of statistical reporting:

a) only form No. PM;

3. How can users receive information contained in statistical reports?

a) from the official publications of the Federal State Statistics Service;

4. Section 3 "Movement of employees and an estimated release" Form of the Statistical Reporting No. P-4 "Information on the number, sn and movement of employees" is filled:

b) Narast. result from the beginning of the year;

5. Information on the status of settlements with organizations and enterprises of foreign countries is given in:

c) form number P-3 "Information on the financial condition of the organization"

6. What is the frequency of submission of form No. P-1 "Information on the production and shipment of goods and services"?

a) monthly;

7. When calculating what indicator in the form of statistical reporting No. P-4 "Information on the number, wage and motion of employees", does not take into account the number of persons performing work on civil law agreements? a) the list of employees;

8. What is the indicator of the profit and loss statement (forms number 2) correspond to the profit indicator (loss) obtained by the organization given in the form No. P-3 "Information about the financial condition of the organization"? b) profit (loss) before tax;

9. Information about what directions of financial investments is given in the form No. P-2 "Investment Information"?

c) on the investment of a reporting organization in the financial assets and investments of third parties to the reporting organization.

10. In what form of statistical reporting are data on the release of goods, works and services in an assessment of actual selling prices?

Report it to us.

In appeal to the registration of IP or companies, their future business areas are indicated. They are denoted by codes of 4 characters. The list of such ciphers is installed in OKVED. This collection is constantly being changed, add-ons are made to it. The classifier identifies numerical values \u200b\u200bfor each sphere of entrepreneurship, which is valid within the boundaries of the Russian Federation. The classifier for the convenience of users is divided into groups and subgroups, each of them specializes in certain economic spheres.

Choice of activity

The applicant before submitting acts for registration should decide on the types of entrepreneurship according to OKVED directory. Each sector of the functioning of the IP and the organization here is assigned its code. OKVED is required by the state to establish the scope of the company or an individual entrepreneur.

The number of areas of activity that can be determined in circulation is not limited by law. The entrepreneur has the right to declare each code on his own request. Therefore, the application usually indicates different ciphers. It is recommended to limit the 20-30 codes. The bulk list will create confusion and will prevent the scope of the company or IP.

Among other codes it is necessary to choose one that is recognized as the main one.

The value of the main code

Information on OKVED codes, main and additional, fixed to the Unified State University, Jerip, Issument from the Registry and Information Letter. Ciphers are required for statistical reporting.

OKVED codes will be useful to an entrepreneur when registering in the FOMS, opening a current account in some credit institutions.

According to the law, entrepreneurs can make a profit from any sphere of unsuccessful activities. If the entrepreneur chooses "extra" codes is not scary. The priority activity is another matter.

The main type of activity is the direction of the work that brings the company or the PP prevailing revenue size. The cipher of the prevailing type of business should as much as possible to describe the future scope of the applicant's economic activity.

The choice of the main activity entails certain consequences. For example, this will affect the tariff that determines the amount of insurance contributions from accidents and occupational diseases. Consistent tariffs are used depending on the main type of activity. If the choice of IP or Ltd. fell on risk activities (traumatic or causing development of occupational diseases), then the amount of insurance payments will be higher.

OKVED codes are connected with taxation. Special modes, for example, USN, PSN, ENVD have limitations by type of functioning. So, a conflict of interests may occur. Organization or IP want to choose any of the preferential tax systems, but it does not apply to the activity, the code of which is listed in the statement from the register or the EGRIP. With such a situation, you will have to choose - either the desired tax system or OKVED.

So, if an entrepreneur wants to engage in insurance activities, the production of excisive goods or mineral mining, then he will not be able to work on USN.

ENVD and PSNs - systems that have the right to choose not every SP and the company, but only those who lead work in certain sectors of the market. Limitations are not only for the case.

The selected OKVED affects not only the tax system, the amount of the tax, the number of reporting transmitted to state bodies. He plays a role if employees work in the IP. The contribution rate to the Socration Foundation "on injury" is calculated on the basis of tariffs for the main type of functioning.

Chief OKVED and UNVD code

The cipher plays a role in tax on a single tax on imputed income. Thus, the entrepreneur is exempt from the duty to take the "zero" reporting on UNVD, if it really does not act as an activity falling under this system.

The duty to report occurs when the IP or the organization begin to work in this sector. Be sure to the Tax Inspectorate today is transferred for registration as a payer of UNVD.

Confirmation of the main business industry in the FSS

Employees decorated to implement their official duties on the basis of an employment agreement are subject to compulsory social insurance against industrial accidents and occupational diseases. This rule is fixed in FZ No. 125. The contribution is listed every month. The calculation is based on the tariffs that are determined by the class of professional risk.

For each company, the size is approved annually on the basis of the information submitted by the company. The process of information transfer is defined in order to confirm the main type of economic activity approved by Order No. 55.

For the purposes of FSS, the main recognizes that the type of functioning, from which the highest income was purchased over the past reporting period. If you do not report at the prescribed period about the actual prevailing direction of business and income, then the calculation is made on the basis of high tariffs for activities that are defined for the company, even if the business is not conducted in this area. Thus, "extra" codes can play their role and be unnecessary.

For the purpose of calculating the insurance premium, specific criteria for approving the main type of functioning are established:

for commercial companies - the overwhelming share in the total volume of goods produced or implemented;
for non-profit firms - the prevailing number of employees working in a specific industry.

The work in the prevailing direction of the activity is confirmed every year - until April 15. Companies that attract employees are transferred to the FSS acts that are specifically indicative of the predominance of one of the business directions. Organizations must annually submit relevant information. In entrepreneurs, this obligation arises when the key type of activity is transformed.

The magnitude of the tariff is approved by the Social Foundation. It can be 0.2 to 8.5% depending on the class of professional risk.

Confirmation of the prevailing type is allocated by the features if the insured is business in several sectors of the economy.

In this case, two options maybe:

The share of one activity prevails over other: in consideration, the class of professional risk corresponding to this area is taken into account.
Types of activity are equivalent in total mass: For the purposes of calculating the insurance premium, the area of \u200b\u200bfunctioning is taken, which is characterized by the highest class of professional risk.

Do not confirm the prevailing business scope at all is not at all a decision, since the entrepreneur will have to carry unnecessary costs of insurance premiums at the highest rate.

To confirm the main type of entrepreneurship, LLC is obliged to submit the following documentation in the FSS:

statement on the form of a certain legislator;
certificate confirmation;
an explanatory note to the accounting balance (exception: for small enterprises is not required).

The calculation of the profit is carried out according to the formula approved by the legislator: revenue after sale at a particular area is divided into total profits from all market sectors. The resulting result multiply by 100%.

Activities with prevailing specific gravity is the main one for the reporting period.

Example of calculation:

The company "World of Rent" specializes in 2 types of activities - Rent movies and copying video recordings. The total profit for the preceding period was 1.5 million rubles. Of these, in the first form - 500 thousand rubles, and on the second - 1 million rubles.

The proportion is calculated by the above formula:

- for rental - 500000/1500000 * 100% \u003d 33%

- to copy - 1000000/1500000 * 100% \u003d 67%

The data obtained suggests that the second direction of the company brings it a more significant revenue, and therefore the class of professional risk is calculated at the rate approved for the OKVED code appropriate to it.

We remind you that entrepreneurs who chose USN contribute to trauma. The specified category of payers should also confirm the prevailing type of activity.

The legislator has provided exceptions for some entrepreneurs.

SP (transmit written appeal and the required documentation in the FSS, if the main type of activity changes);
Newly educated firms that function less than a year.

The installed tariff of the company and IP are notified no later than 14 days from the date of the transfer of documentation. The form of notification is approved by the legislator. Up to this point, payments are charged on tariffs that acted in the previous period.

An ambiguous situation occurs when ohthas or IP transformed the predominant business sector throughout the year. The legislator found that in such a situation the tariff will not be revised. Transformations will follow only next year.

Some entrepreneurs are trying to avoid unnecessary expenses due to the fact that they confirm the type of activity with a low level of insurance payments in the FSS. This cunning is easily detected, as businessmen are obliged to transfer the balance sheet among other documentation.

Changing the main code OKVED

Code transformation may be needed as a result of the functioning of the enterprise. For example, the company wants to change specialization and expand production in another market sector.

The procedure for changing codes is different for IP and LLC. In the latter case, it is necessary to further make changes to the constituent documentation of the company when it is prescribed by specific functioning sectors for the organization. In addition, on behalf of the company, the leader has the right to act exclusively. Appeal and acts should be certified by the notary.

To change the main code, the businessman transmits a statement to the tax inspectorate:

title list (p. 1.1, 1.2, 1.3) - in paragraph 2, the number 1 is affixed;
list N (p.1) - Clause 1.1 - updated OKVED;
sheet H (p.2) - p.2.1 - the main cipher, which is subject to liquidation;
sheet R - data on the applicant.

Other ciphers are not necessary to enter the application. The numbers are made from left to right from the first cell. The code consists of 4 characters. This requirement indicates the legislator.