The purpose of accounting financial accounting is. Accounting. The main tasks of accounting are

Accounting covers all the processes and economic phenomena of the organization. Each organization, working apart from others, leading economic activities should have a certain property - a complex of economic funds. The property of the organization is a combination of material resources, funds, financial investments and the costs necessary for the implementation of economic activities. In the regulatory regulation of accounting, the property of the organization received the name of the assets of the organization .

Accounting reflects the composition and movement of the assets of the organization. Therefore, the first main object of accounting is assets or property of the organization.

The property to which the organization has, comes from different sources And for a different period of time. One of the sources of the occurrence of the organization's property is a set of investments of its owners, which represents its own capital of the organization. Another source of property is a set of investments of creditors, which is obligations Organizations. Equity and obligations are called liabilities of the organization.

Accounting characterizes the composition and movement of liabilities. The second main accounting object is sources property occurrence in other words liaughter organizations .

The economic activity of the enterprise is made up of various economic operations, each of which is part of the supply, production or sale of products. These processes are components of the robust of the property. In accounting, information is formed on the status and placement of property at various stages of its circuit, which occurred at the same time, as well as the change in the value of the property as a result of the economic activity of the organization. The third object of the subject of accounting is circulation property At various stages, that is, economic processes of activity of the enterprise.

Consequently, the subject of accounting has three main objects:

1) property Organizations or assets ,

2) sources Property formation or passives and

3) circulation property Organizations at different stages.

Consider more each object of the accounting subject.

The composition of the assets is very diverse. For accounting and analysis purposes, they can be grouped by a number of features that take into account their economic content and the economic function performed.

By time of use in the manufacturing process, the property of long-term use is distinguished, which is in the turnover of an enterprise more than one year and the property intended for the current (disposable) use in the turnover of an enterprise no more than one year. In the regulatory regulation of the property of the first species, the name of non-current assets , Property of the second type - current assets .

Unforgettable assets include: fixed assets, intangible assets, attachments current assets, profitable investments In material values \u200b\u200band long-term financial investments.

Fixed assets - Part of the work of labor, with the help of which a person affects the production process for labor in order to obtain a certain product. The main feature The fixed assets are that they have been operating in the process of production in a continuing natural form in the process and gradually transfer their value to the manufactured product in the form of depreciation deductions. Main funds include the means of labor in which the term has been established. useful useOver 12 months. These are buildings and structures, machinery and equipment, tools, vehicles, manufacturing and economic equipment, worker, productive and tribal cattle, perennial plantations, etc.

Current assets include: material- productive reserves, Cash, short-term financial investments, receivables.

Part inventory reserves Supply materials, finished products, goods, incomplete production, expenditures of future periods.

Materials - This is a combination of material and real values \u200b\u200bused as labor items in the process of production. Material resources, as a rule, participate once in the production process and fully transfer their value to manufactured products.

Finished products- This is a collection of completed production of products that have been tested and acceptance that meet the specifications and standards.

Products - A combination of products purchased for resale.

Unfinished production - These are products that have not passed all the stages stipulated by the technological process.

Future spending - these are the costs produced by the organization in this reporting period, but the results of which it will use in the following reporting periods, (months, years) i.e. in future. For example, preparatory work in connection with their seasonal character, the development of new industries, etc. They are reflected separately and subject to write-off in the manner prescribed by the organization during the period to which they relate.

Cash - This is the amount of money at the checkout, on settlement, currency and other accounts in banks.

Short-term financial investments - It is an investment of an organization in stocks and bonds, loans for a period of less than one year to extract income in the form of interest, dividends or differences in the value of securities when resale.

Receivables- These are the obligations of individuals and legal entities in front of the organization, that is, these are funds due to the organization's debtors, which can act as buyers and customers, employees of the enterprise, founders, etc.

Property or assets of the enterprise are formed by attracting various sources, therefore it has obligations to organizations and persons providing their assets in use.

Depending on the mechanism of education and use distinguish equity and obligations.

As part of equity, taking into account the authorized (share), additional, reserve capital, retained earnings, targeted financing.

Authorized capital (Folding) is the contributions of founders expressed in cash in the property of the organization when it is created to ensure activities. The size and types of contributions to the authorized capital are negotiated in the constituent documents.

Extra capital - Own capital of the organization, which is formed as a result of additional submission to the owners of funds in excess of registered authorized capital, as well as due to the revaluation of non-current assets.

Reserve capital It is formed at the expense of the profits of the organization and is used to cover losses resulting from emergency circumstances to replenish the fixed capital, for additional dividends.

Undestributed profits - part of the organization's profit left at its disposal after mandatory payments Taxes payments to owners, creating reserves.

Special-purpose financing It is a source of assets education and comes from (states or other organizations), it is used to cover the costs associated with conducting targeted events.

Obligationsorganizations are part of the value of the property acquired in the account of the obligation to return the supplier, bank or another creditor money or value, the equivalent cost of such property. Obligations are divided into: long-term and short-term. Also, as in the case of assets, the criterion of such a distinction is the term of their repayment, up to or more than one year.

long term duties- These are loans and loans, the maturity of which comes no earlier than a year. Credits - borrowed funds received from banks and other credit institutions to finance capital investments in fixed assets, advanced technologies, etc. All loans issued by banks are paid, returned, urgent and are targeted.

Loans are loans of the ledents (except for banks and credit institutions), that is, this is a transfer to one party (by a lender) to the ownership of the other party (borrower) of money or values \u200b\u200bfor a certain period.

Short-term liabilities- These are loans and loans and short-term debt, the maturity of which does not exceed one year.

Among short-term obligations allocated current accounts debt, The arrears of the enterprise before the counterparties, which is formed as a result of the temporary gap between the moment of the occurrence of obligations and the moment of their repayment.

It includes: the debts of the enterprise before suppliers for goods and services, the debt of their employees on the accrued, but not paid wages arising due to the fact that the moment of its accrual and payments do not coincide in time. This is the mechanism of education of debt to social insurance and support authorities, before the tax budget.

In addition, to the current accounts payable Real revenues of future periods and reserves of upcoming expenses.

revenue of the future periods- these are incomes received by the advance in the reporting period, but the repayment of debt on them is expected in the following reporting periods, for example, the resulting rent for six months ahead.

Reserves of upcoming expensescreated by organizations with the aim of uniform inclusion in the costs of the reporting period of the cost of paying for holidays of employees, the payment of premiums for serving years, repair of fixed assets.

The property of the organization participates in various economic operations and processes of activity, the main purpose of which is profit and, as a result, an increase in equity. Depending on its economic content, economic processes are divided into: process supply, production and sales.

Supply process- A complex of economic operations related to the provision of enterprise material resources for the production process.

Process of production- A complex of economic operations related to the transformation of labor items into finished products.

Process of sale- A complex of economic operations on the sale of products and bring it to the consumer.

Having studied the issue of classification of property, sources of its education and economic processes of the enterprise, it can be concluded that p redraft accounting - This is a reflection of the state and movement of assets, the sources of their education and the results of the organization's activities. The most bright content of the subject is revealed through accounting objects: long-term and short-term assets, equity and obligations and operations arising in the process of implementing economic activities.

As a result of the study of chapter 1, the student must:

know

• o Main legislative acts and regulatory documents regulating accounting;
• o tasks, subject and objects of accounting financial accounting;

be able to

o Apply the requirements for organizing accounting, the procedure for the implementation of the inventory of assets and obligations, the preparation of the annual and intermediate accounting reporting, to document the economic operations, maintain accounting registers, assessing property, commitments and other accounting facilities;

own

• o skills of reflecting information in primary accounting documents, accounting and reporting registers on financial statements;
• o methods of assessing property and obligations, income and expenses.

The efficiency of enterprises in many ways depends on the organization of accounting.

Accountingit is an ordered system for collecting, registering and summarizing information in monetary terms of property, organization commitments and their movement by solid, continuous and documentary reflection of all economic operations.

The main tasks of accounting financial accounting are:

• - formation of complete and reliable information on the activities of the organization and its property, the necessary internal and external accounting users;
• - providing information to internal and external accounting users to monitor compliance with the legislation of the Russian Federation in the exercise of economic operations and their feasibility, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved standards, regulations and estimates;
• - Preventing the negative results of economic activities of the organization and identification of intra-economic reserves of ensuring financial Sustainability.

Only solving the tasks set, you can participate in the market competition in order to obtain maximum profits.

Accounting subjectis the financial and economic activities of the organization implemented through economic operations. The economic operations of the organization include such facts of economic life, as a transaction, an event, an operation that provide, or are able to influence the financial situation of the economic entity, the financial result of its activities and (or) the cash flow. The maintenance of economic life is carried out with the help of accounting financial accounting, which is an ordered system for collecting, registering and processing information on the financial and economic activities of the organization in monetary terms.

Components of the subject or objectsaccounting financial accounting are the property of the organization (in the form of economic funds and assets), capital and obligations (sources of formation of its property), economic operations that cause a change in property and sources of their formation, income and expenses of the organization or other objects in the event that this is established by federal standards

The creation of a legal mechanism for regulating accounting, the establishment of uniform accounting requirements, accounting (financial) reporting is reflected in the legislation of the Russian Federation.

November 21, 1996 was accepted the federal law No. 129-FZ "On Accounting", which took an important place in the system of other laws developed in relation to the specifics of market relations. He established the Unified Legal and Methodological Fundamentals of the Organization and Accounting; raised the legal status of accounting standards for commercial and non-commercial organizations; He secured the obligation to conduct accounting by legal entities and brought the status of accounting standards to the status of the norms of other legislation.

Nowadays, this law has raised the power C in connection with the adoption of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" (hereinafter - the Law on Accounting), which entered into force on January 1, 2013 New law It establishes the procedure for conducting accounting on the basis of the formation of documented systematized information about facilities in accordance with the requirements established by the Act of Accounting, and draw up on its basis accounting (financial) reporting.

To meet the general needs of interested users in accounting is formed information:

• - on the financial situation of the organization, which is determined by the resources existing on its disposal, the structure of sources of these resources, the liquidity and solvency of the organization, the ability to adapt to changes in the functioning environment. Information about the financial position is formed mainly in the form of accounting balance. Elements of information are the property, payables, capital;
• - on the financial results of the organization - It is required to assess potential changes in resources (which the organization will control in the future, when predicting the ability to cause cash flows based on available resources in justifying the effectiveness with which the organization can use additional resources). Information on the financial performance of the organization is ensured mainly profit and loss report. Elements of this report are income, organization expenses;
• - about changes in the financial situation of the organization - It makes it possible to evaluate the investment, financial, operating activities of the organization in the reporting period. Information on changes in the financial position of the organization is ensured mainly report on cash flow. Elements of this report are derived from the elements of the balance sheet and the income statement.

The fullness of the information is provided by the unity of the specified reports and the corresponding additional data.

Consider the requirements for information generated in accounting.

Information formed in accounting should be useful. In order for information generated in accounting, was considered useful to interested users, it should be relevant, reliable, neutral, full and comparable.

Information relevant If the presence or absence of it can affect the solution of users, helping them to evaluate past, present or future events, confirming or changing previously made assessments. The relevance of information affects its content and materiality.

Substantial Information is recognized, the absence or inaccuracy of which may affect the decisions of interested users.

Information reliable If it does not contain significant errors and objectively reflects the facts of economic activity to which it actually or is allegedly applies.

Information neutral If it is free from one-sidedness. Information is not neutral if it affects solutions and evaluation of interested users through the selection or form of submission to achieve predefined results or consequences.

Information formed in accounting should be complete (taking into account its materiality and comparability of tax and processing costs). Information full If it reflects all the facts of the economic activity of the organization.

Information comparable If interested users have the opportunity to compare the information about the organization for different periods time in order to determine the trends in its financial position and financial performance. They should also be able to compare information about different organizations in order to compare their financial position, financial performance and changes in financial position.

Elements of financial statementsare:

• - assets - These are economic funds, the control of the pad that the organization received as a result of the accomplished facts of economic activity and which should bring her economic benefits in the future;
• - obligations - This is the arrears of the organization that exists at the reporting date, which is a consequence of the accomplished projects of its economic activity and the calculations on which should lead to an outflow of assets. The obligation may arise due to the action of the contract or legal norm, as well as the customs of business turnover;
• - capital - It is the investment of the owner and profit accumulated during the activities of the organization. In determining the financial position of the organization, the value of capital is defined as the difference between assets and obligations;
• - revenues - This increase in economic benefits during the reporting period or reduce obligations that lead to an increase in capital other than the contribution of owners. Revenue include: revenue from sales, works, services, interest and dividends for receiving, royalty, rent, as well as other income;
• - costs - This decrease in economic benefits during the reporting period or the emergence of obligations that lead to a decrease in capital, except for changes due to owners. Costs include: the cost of manufactured products (works, services), wage of workers, depreciation deductions, loss (losses from natural disasters, losses from the sale of fixed assets, losses from changes exchange rates) and others. Financial results of the organization for reporting period Determined as the difference between income and expenses.

Methods for assessing (monetary terms) of property and obligationsdo not have tough regulations. The basis of most of them is the method of historical assessment, i.e. Estimates for the date of operation. A number of other evaluation methods are also used by which are determined, in particular:

• - actual (initial) cost (cost) - the amount of paid funds or their equivalents, fair value another compensation transmitted to acquire an asset at the time of its acquisition or structure, i.e. the amount of cash or their equivalents paid or accrued in the acquisition or production of facilities (or when accounting by payables);
• - current market value (implementation cost) - The current value of goods and services, including stock goods, stock values \u200b\u200band currencies, determined on the basis of supply and demand at each specific moment on the market, i.e. The amount of funds or their equivalents, which should be obtained as a result of the sale of an object or upon the occurrence of its liquidation;
• - current (restorative) cost (cost) - the amount of funds or their equivalents, which must currently be paid if it is necessary to replace any object;
• - discounted cost - The value of future cash revenues or their equivalents, for which an object must be acquired during ordinary economic activities;
• - fair value - The amount on which can be exchanged asset when making a transaction between well-informed parties under general conditions;
• - book value - The cost of fixed assets of the firm (long-term assets) included in its balance recorded in the balance sheet statement. The balance sheet value of the company, the company is defined as its net assets, its own capital, i.e. Cumulative assets minus aggregate obligations, debts.

Consider the criteria for recognizing and evaluating property, payables, income and expenses.

Property - Economic funds controlled by the Organization as a result of past events of its economic activity, which should bring her economic benefits in the future. The object in the future will bring economic benefits if it can be used separately or in combination with another object in the production process, works, services intended for sale; exchanged for another property object; used to pay off payables; Distributed between the owners of the organization.

Accounts payable - This is the organization that exists at the reporting date, which is the consequence of past events of its economic activity, and leading to the ottoku of the resources of the organization, which had to bring economic benefits to it. Credit debt may arise due to the action of the contract, the legal norm, the customs of the business turnover. Repayment of payables can occur in the following forms; Payment of cash, the transfer of other property, the provision of services, replacing the payable debt of one species to others, the transformation of payables in capital, withdrawing requirements from the creditor.

Recognition of assets, commitments, income and expenses As elements of financial statements can be implemented if the following criteria are performed:

• - at the date of the accounting reporting, there is a reasonable likelihood that the organization will receive or will lose any economic benefits due to the object;
• - The object can be measured with a sufficient degree of reliability. In case of non-compliance this condition The object is not included in the form of accounting reporting, but should be reflected and explained in explanations for reporting.

Deciding on the inclusion of an object in the form of accounting should meet the requirement of materiality.

Asset is recognized by B. accounting balance, When it is likely to receive economic benefits in the future from this asset and when its cost can be measured with a fairly high degree of reliability.

Commitment is recognized in the balance sheet,

when, as a result of the fulfillment of the relevant requirement, there is a chance of an outflow of economic tools that can bring economic benefits, and when the magnitude of this requirement can be measured with a fairly high degree of reliability.

Revenues are recognized in the income statement, When an increase in future economic benefits associated with the appropriate asset, or a decrease in obligations can be measured with a fairly high degree of reliability.

Costs are recognized in the income statement.

• - when the decrease in future economic benefits caused by a decrease in the asset, or an increase in the obligation can be measured with a fairly high degree of reliability;
• - taking into account the direct link between the cost and receipts (compliance with income and expenses). If the costs determine the receipt of income for several reporting periods and the relationship between income and expenses cannot be determined clearly or is determined by indirectly, the costs are recognized in the income statement through their reasonable distribution between the periods.

Costs are recognized as the consumption of the reporting period:

• - when it is obvious that they will not bring economic benefits;
• - When future economic benefits do not meet the criteria for recognizing asset in the balance sheet.

The costs of the reporting period in the income statement recognize all costs that satisfy the criteria for recognizing costs, regardless of how they are interpreted for the purposes of calculating the taxable base.

Costs are recognized in the income statement when there are obligations not caused by the recognition of the relevant assets.

Assessment of property, payables, income and expensesproduced:

• - according to the actual (initial) cost (cost), those. in the amount of funds paid or accrued in the acquisition or production of the facility;
• - according to the current (reducing) cost (cost) . in the amount of funds to be paid at the date of reporting if it is necessary to replace any object;
• - at the current market value (value of implementation), those. in the amount of cash that can be obtained as a result of the sale of an object or upon the occurrence of its liquidation;
• - at discounted cost.

1. Force and tasks

purpose Studying the topic - the formation of students on the presentation of the modern concept of accounting financial accounting.

Tasks:

Determination of the subject, accounting financial accounting facilities, its role and place in the management system of the Organization;

Characteristics of users of accounting financial accounting;

Consideration of organizational and legal forms of business entities, activities and their influence on registration

1.1 Accounting Financial Accounting in the Information System of Economic Management Organization.

1.2 Users of accounting financial accounting.

1.3 Organizational and legal features of enterprises and their impact on the formulation of financial accounting in economic entities.

3.Control

1.1.Bulletter financial accounting in the information management information system of the organization

Accounting together with the operational and technical and statistical types of accounting forms a system of economic accounting.

Operational technical accounting is a method of current observation and control of individual operations and processes directly during their implementation. It allows you to get the information necessary for the adoption of operational management decisions, allows you to solve the incoming management tasks.

Statistical accounting is a way to observe and control the mass processes and phenomena occurring in the country as a whole, in the industry as a whole, in the region as a whole. It allows you to get a quantitative and qualitative assessment of a wide variety of mass processes and phenomena in the field of economics, science, culture, in the social sphere, etc.

Accounting is a way to observe and monitor financial and economic activities in individual organizations.

In modern conditions for the transition of the economy of the Russian Federation to market relations and integration into the international economic community, the role of economic accounting is rethought. Previously, economic accounting was a means of centralized state control over the activities of organizations, which were state ownership of Yu. Today, accounting becomes a means of effective management of the organization.

The organization of the organization is the process of coordination and regulating its activities to achieve the goal.

The prerequisite for this process is the availability of necessary information, which is formed by various organizations of the organization. The most important of them is accounting, which carries out the accounting of economic activities of the organization. Accounting is the only source of documented economic information On the economic processes committed, the status of property and obligations of the organization, on the financial results of its activities.

Until recently management function Accounts were a control function. Performing this feature, Accounting during accounting of accounting, carried out control over compliance with the legality of the economic operations, the rules for the reception and spending of inventory of commodity values, the proper spending of the wage fund, for compliance with cash and financial discipline, compliance established rules and inventory terms, timely recovery of accounts receivable and repayment of payables, etc.

IN last years When saving the control function, the value of the information function of accounting is significantly increasing. Today, accounting on the right occupies an important place in the information system of the enterprise. Increases the volume of accounting accounting information and requirements for consumers.

In accordance with the Federal Law "On Accounting" dated 01.01.2001. No. 000- FZ Accounting is an ordered system for collecting, registering and summarizing information in monetary terms about property, organization commitments and their movement by solid, continuous and documentary reflection. All economic operations.

This definition of accounting contains an indication of one of the most important features - information. Emphasis on this accounting function is made in definitions formulated at different periods of time in different countries. So, in 1941, the American Institute of Jury Accountants has determined accounting as the art of recording, classification and generalization of accounts by registering in monetary units of transactions and events that, at least in some part, have a financial character, as well as the interpretation of the results obtained. *

In 1970, the American Institute of Jury Accountants pointed out the accounting function - to ensure quantitative information, mainly financial nature, on business entities in order to use this information for making management decisions. **

In economic literature, other accounting defines that emphasize its informational function are presented. According to them, accounting is a system that carries out the measurement and transfer of financial information on a specific business entity and the use of this information for adoption. economic decisions. In this regard, today accounting is called the "language of business", the universal language of business communication of the participants in the developed market. Accounting is a link between economic activities and the decision-making entities. Without accounting, it is impossible to obtain full and reliable information about economic processes and financial performance, ensuring control over the presence of property and the rational use of all types of resources, timely establishment of deficiencies in economic activities, identifying and mobilizing reserves, developing measures for their use.

In the Russian Federation, there is currently such a task of accounting as the formation of full and reliable information on the activities of the organization and its property, the necessary internal and external users of accounting information are enshrined.

Information on the activities of the organization, its resources is communicated to users by preparing and distributing accounting reports.

In countries with a developed economy, depending on the composition and appointment of accounting information and reporting, financial and management accounting is distinguished.

Management accounting covers all types of credentials that is measured is processed and transferred to internal use by manual - internal users. Financial accounting covers accounting information, which in addition to using it within the organization of management, is reported to those who are outside the organization - to external users.

The subject of accounting financial accounting is the financial and economic activity of the organization as a whole.

Objects of accounting financial accounting are:

The property of the organization belonging to her rights, or received for temporary possession or economic management;

Own and borrowed sources of the formation of the property of the organization;

Economic operations that are actions leading to changes in the composition of the property of the organization or sources of its formation.

1.2. Users of accounting financial accounting

As noted in paragraph 1.1, accounting is the most complex information system. The emergence and existence of such a system is due to the needs of persons who are managed directly by this organization and other legal entities and individuals associated with it, that is, the needs of various accounts for accounts.

All accounting financial accounting users are customary to divide on external (third-party) and internal.

Internal users include individuals - employees of the organization who carry out their activities under this economic entity and are based on accounting information management decisions within their competence. Internal users include the head of the organization, leaders of its individual structural divisions, employees of economic and technical services, employees of the organization's divisions.

External (third parties) Users are individuals and legal entities, separated towards this economic entity, but using information about it in their activities. These include suppliers, lenders, investors, buyers, government, public. External users are divided into information users with direct, indirect financial interest and without financial interest.

External users with direct financial interest are those solutions depend on the financial results of the organization's activities. Such users include founders, owners, lenders, lenders, etc. To adopt management decisions, they are mainly necessary for financial reporting documents, on the basis of which they draw conclusions about the financial condition of the organization, its liquidity, solvency.

External users with indirect financial interest and without financial interest are those solutions that are not dependent on the financial performance of the organization. These include government bodies, stock exchanges Public organizations, etc.

1.3 Organizational and legal forms of business entities and their impact on the organization of financial accounting

One of the accounting features is its maintenance within a specific organization. Accounting reflects the activities of a separate organization.

The organization is an independently an economic entity created in the manner prescribed by the Law for the production of products, the performance of work, the provision of services in order to meet public needs and profit. The organization independently operates its activities, manages its result and income left after paying taxes and other mandatory payments. Organizations registered on the territory of the Russian Federation may have a different legal form.

Depending on the objectives of the organization are divided into commercial and non-commercial.

Commercial organizations as the main goal of their activities pursue profit.

Non-profit organizations are created to achieve social, charitable, cultural, educational, scientific purposes, to protect the health of citizens, the development of physical culture and sports, satisfying other intangible needs of citizens, the protection of the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance or other goals associated with the achievement of public goods. Non-commercial organizations can also carry out commercial activities, but only to achieve the goals for which they are created.

Currently, organizations of various forms of ownership are functioning in the Russian Federation: the federal, municipal, joint-stock, cooperative, private, each of which may be a legal entity.

A legal entity is recognized as an organization that owns, economic management or operational management, separate property and is responsible for its obligations with these property, may acquire and carry out property and personal non-property rights, to fulfill the obligations, to be the plaintiff and the defendant in court.

Legal persons who are commercial organizations can be created in the following organizational and legal forms: state and municipal unitary enterprises; manufacturing cooperatives; economic partnerships (full partnerships or partnerships on faith); Economic Societies (Joint-Stock Company, Limited Liability Company or Society with Additional Responsibility).

Unitary enterprise - A commercial organization that is not entitled to ownership of property assigned to it. This property is considered indivisible and cannot be distributed among the employees of the organization. Only state and municipal organizations are created in the form of unitary, whose property is either owned by the state or owned municipality. The unitary enterprise is endowed with property on the rights of economic management and operational management.

Production cooperative is a voluntary association of citizens based on membership for joint production or other commercial activities based on their personal labor or other participation and association with its participants in property funds.

Property, which is the property of a cooperative, is divided into the shares of its members in accordance with the charter. The profit obtained by the cooperative is distributed between its members, as a rule, by the labor deposit. Another procedure for the distribution of profits should be provided for by the Charter of the Cooperative. In the same order, the property is distributed when the cooperative is eliminated. At the exit of one of the members from the cooperative in accordance with the Charter, part of the property may be an indivisible fund and is not subject to distribution before its liquidation.

The full partnership is a partnership, whose members are engaged in entrepreneurial activities on behalf of the partnership and are responsible for its obligations property owned by the partnership. The property is formed by contributing the participants received from the activities, income and other sources established by the legislation. Property belongs to participants on the rights of general shared ownership. The partnership itself is not a legal entity.

The commercial partnership (partnership on faith) is a partnership in which along with complete comrades (participants), leading economic activities and responsible for the obligations of the partnership with their property, there are several depositors. Depositors participate only in the distribution of profits, and in management and in the implementation of participation activities are not taken.

Joint-stock company - society, the authorized capital of which is divided into a certain number of shares. Shares are distributed among members of society and certify the introduction of funds to capital.

Joint-stock company can be open or closed. If the participants in the Company can dispose of their shares without the consent of the remaining shareholders, the society is recognized open. Shares of such a society apply to open subscription and freely sold.

Joint-stock company whose shares can be distributed only among a predetermined circle of persons and cannot flow into free sale, it is considered closed.

Society with more responsibility differs from other legal entities to the fact that the participants agree to jointly be responsible for its obligations in the amount, the multiple value of their shares.

Information on the organizational and legal form contains the Charter of the Organization: the name, location, the size of the authorized capital, the composition, the procedure for the formation and competence of the management and control bodies, the procedure for the distribution of profits, the conditions for reorganization and liquidation and other information provided for this type of legal entities.

The procedure for the joint activities of the founders for the creation of a legal entity, the conditions for transferring to it their property and participation in its activities. Determines the constituent contract

The legal entity of any organizational and legal form is subject to state registration In the manner determined by the Law on Registration of Legal Entities, for which the following documents should be submitted to the Tax Inspectorate at the location of the organization: a registration application; articles of association; constituent agreement (decision to create an organization); Documents confirming payment of at least 50% of the authorized capital; Certificate of payment of state duty ..

Legal entities may have branches, representative offices, agencies and other divisions allocated geographically, but not legal entities. The presence of branches and representative offices is reflected in the constituent documents of a legal entity.

The representative office is a separate, geographically divided division of a legal entity, which represents the interests of a legal entity and implements their protection. The branch is a separate, geographically divided division of a legal entity, carrying out all its functions or their part, including the function of representation.

As noted, the organizational and legal form of the enterprise has an impact on the organization of accounting of individual accounting facilities. This is primarily the capital of the organization - authorized (share) capital, the authorized capital, the Passion Fund.

The authorized capital is a set in monetary terms of deposits (shares) of the founders (participants) in the property of the Organization when it is created to ensure activities in size defined by the constituent documents. It is created in the joint-stock societies of open and closed type, societies with limited and more responsibility and is divided into shares that each shareholder receives in the amount of its contribution to the authorized capital.

Folding Capital is a set of contributions to the participants of the full partnership or partnership on the faith introduced into the partnership to implement its economic activities.

The authorized capital is a set of allocated organizations by the state or municipal authority of the main and working capital.

PAUTION FUND - a set of mutual contributions of members of the production cooperative to joint entrepreneurial activities.

The type of activity of the organization also has a significant impact on the organization of accounting.

When creating an organization, the Charter stipulates the activities that it can do. The Charter may contain several activities, among which the main ones are allocated.

Activities can be divided as follows: Production and sale of products (material values); wholesale or retail sale of goods; performance; provision of services.

In the organization engaged in the production, from the initial raw materials and materials during the technological process, products are manufactured, the properties of which differ from the properties of the source materials. In accounting, it is necessary to obtain data on the cost of each type of released products, since such data underlie the formation of prices for such products. The cost indicator has a complex composition and therefore a significant part accounting Accounting and distribution of production costs.

Organizations that perform work can be created in the form of construction, repair, geological, design and survey, research organizations and road facilities. In accounting, it is necessary to obtain information about the cost of each completed work (or the work complex). In such organizations, a production cost accounting site is characterized by high labor intensity.

Organizations that provide services can be created in the form of enterprises of transport and communications, commodity and stock exchanges, credit institutions, investment, retirement and other funds, legal and audit firms, leasing companies, service sector organizations, etc. Unlike Working service has no material entity. For many organizations belonging to this group, there is a special procedure for conducting accounting. So, has significant differences in the organization of accounting in credit institutions, professional participants securities market. As for the rest of the organizations belonging to this group, one of the main features of accounting is that as a rule, the cost of each specific service provided is not calculated, and cost control is carried out for the calendar period as a whole.

The special group allocate organizations engaged in trade and intermediary activities. These organizations implement the goods, i.e., material values \u200b\u200bthat are not further recycled in this organization. The costs of these organizations are formed as a whole for the calendar period. At the same time, their feature is the time-consuming accounting of commodity values.

Despite the fact that the Charter allocated as the main one or more activities, in the course of economic activity, the organization can also carry out other activities. Often, industrial and construction organizations also conduct trading activities (especially barter operations), carry out investment activities from free profits, etc. For accounting purposes, all types of activity are delimited on the current, investment and financial.

Current activities are the activities of the organization specified in its constituent documents and bringing the main profit. Current activities also include operations that cannot be included in investment or financial activities, such as foreign economic or mediation. Regardless of the type of current activities in accounting, the costs associated with its implementation and income from this activity should be calculated, as well as determine the financial result from it.

Investment activities are activities related to capital investments (investments) in land, buildings and other real estate, equipment, intangible and other non-current assets. This type of activity includes the implementation of long-term financial investments in other organizations, as well as the release of bonds and other securities of a long-term nature.

Financial activities are the activities of the Organization related to operations with short-term securities, providing loans for up to 12 months, the issue of bonds and other short-term securities and so on.

For the purposes of financial accounting, the difference between costs and income related to each type of activity is of great importance. So, the costs associated with the acquisition of capital investment facilities (real estate, equipment, vehicle) Cannot be attributed to the current expenses, and form the cost of the relevant object. Violation of this rule leads to distortion of data on financial results, incorporate income, incorrect taxation and, as a result, penalties.

4. Equipment

Accounting Financial Accounting Currently is a subsystem unified system Accounting.

Its main task is to provide information from external and internal users with information required for management. In order to effectively organize accounting financial accounting, the organizational and legal form and the type of activity of the business entity should be taken into account.

5. Questions for self-test

1. Name the types of economic accounting and give the definition of each of them.

2. What is the difference between accounting from other types of accounting?

3. What is the subject and object of accounting financial accounting?

4. Name who are internal accounting users.

5. Who is external accounting information users with direct financial interest, indirect financial interest?

6. In which organizational and legal forms can be created commercial organizations?

7. What types of activities can commercial organizations and how do they affect the organization of accounting financial accounting?

6. Bibliography

1. Federal Law of 01.01.2001 "On Accounting" (taking into account subsequent changes and additions)

2. Civil Code

3., Kemer Accounting with tax elements: Tutorial. - SPb.: Publisher " Legal Center Press ", 2007.

4. Kamorjanova Financial accounting: - SPb.: Peter, 2009

5. Kondrakov Accounting: Tutorial. - M.: Infa-M, 2006.

6. , Getman Financial Accounting: Tutorial (Vulture) - Publishing House "Dashkov and K", 2009

7. Financial accounting: textbook / ed. Prof. . -M.: Finance and Statistics, 2008.

* B. Nildz, H. Anderson, D. Koldell. Accounting principles. M. Finance and statistics. 1993

** R. Anthony, J. Fig. Accounting: situations and techniques. M. Finance and statistics. 1993

Introduction

One of the most pressing problems is currently for Russian society to bring the existing accounting and reporting system in the country, in accordance with the requirements of the market economy and international standards. In this regard, the study of experience gained in this field of experience in countries with developed market systems has been an important role.

In a market economy, the amount of information arising both within the organization and aburred significantly. Oton became an approach to the information system. The introduction of computer technologies allowed us to convey the function of contractry technique, and new, not characteristic of it previously, the functions of analysis, evaluating information, and substantiation of management decisions appeared in accounting.

The development of foreign economic relations, attracting foreign investment in the country dictate the need to ensure potential partners with reliable financial information, allowing to make informed decisions when building economic relations with Russian enterprises. Therefore, it is necessary to bring financial information on Russian enterprises for potential investors to the usual form for them.

All this led to the need to divide information system Accounting for two:

1.external - financial accounting;

2.internal - management accounting.

Accounting data allows you to monitor the safety of the property of the organization, the reasonableness of the application of prices, the timely recovery of receivables and the repayment of payables, compliance with the financial and cash discipline. Internal control involves identifying deviations from plans, limits, estimates, norms, tariffs. At the end of the reporting period, on the basis of credentials, reports are drawn up by comparative analysis The outlined and achieved results, as well as they allow you to objectively evaluate the work of the units and inform managers about which areas it was not possible to achieve the planned indicators. Only accounting provides management data for feedback at any level, without which it is impossible to effectively manage the organization.

The purpose of this course work is to consider the principles of the organization of financial accounting, as well as identifying its goals and a task, thus you can formulate the following tasks:

· give a characteristic financial accounting;

· consider the main goals and objectives of financial accounting;

· determine the place of financial accounting in accounting, their connection and interdependence;

· consider the basics of organizing financial accounting at the enterprise;

· review the subject and objects of financial accounting.

The object of exchange rate research is financial accounting. The subject of the study is the procedure for organizing financial accounting, its goals and objectives. When writing a course work, various bibliographic sources were used. The information received was systematized. Next, the material obtained was analyzed and divided into parts according to the work plan.

Various regulatory documents and bibliographic sources were used in the work. A complete list of bibliographic sources is shown at the end of work. By its structure, the term paper consists of two main chapters.

1. The essence of financial accounting, its task

.1 Information Aspect and Financial Accounting

With the transition to a market economy, significant changes undergo accounting, accounting financial statements. Accounting is an ordered system for collecting, registering and summarizing information in monetary terms about property, commitments of organizations and their movement by solid, continuous and documentary accounting of all economic operations.

The financial accounting system as a source of information provides users with information about the assets of the organization, financial results of its activities, reporting periodicity of the general financial condition, information of an operational analytical nature for planning and control, making management decisions on upcoming economic activities.

Concepts Accounting and Financial Accounting are often used in one sense content, but there is a certain difference. In world practice, accounting is usually divided into two components:

Management Accounting;

Financial Accounting.

For the organization of FU, an account system is used, developed in the new plan of accounts of the company's financial and economic activity of the enterprise. In accordance with this plan, accounts are applied except for all accounts for the cost of production costs.

Providing user information in accordance with legislation or needs in it is one of the main goals of financial accounting. The main criteria of information provided depend on

species and level of users, but in any case it should be maximum

economical.

Information provided by internal users must meet the following requirements:

· be timely, analytical, reliable;

· to be sufficient for analyzing, monitoring and making management decisions in the field of current and investment activities.

External users, in whose interests, the organization is obliged to provide financial information, it can be divided into information on obtaining information on:

1. Users with direct financial interest (main users). They enjoy compressed information contained in the financial statements formed according to the accounting data. This information is concluded about the prospects for the development of the organization, its solvency;

Users with indirect financial interest, which are official government agencies, which, based on the data obtained, can draw conclusions about the formation of a taxable base, the correctness of tax and other calculations, the execution of the estimated discipline, compliance with the activities of the activities specified in the Charter.

External users who have the right to use internal information (auditors, tax Service), which must meet the requirements of confidence, reality, publicity, etc., are obliged to keep the commercial secret of the organization.

Management accounting is designed for intra-profit consumption. But financial accounting is intended not only for internal, but also for external users (third-party organizations, individuals, state, etc.). That is why financial accounting is strictly regulated. When it is managed to use the system double recording and follow the generally accepted principles of accounting. Currency unit Financial accounting applies at the rate that operated at the time of the commission economic operation. Cost grouping is carried out by their elements.

Thus, the concept of financial accounting is essentially included in the concept of accounting. Financial accounting is designed for both domestic and external users (shareholders, counterparties, etc.). Financial accounting is a "accounting information process", which is used by internal and external users. Financial accounting is based on generally accepted international standards and principles. The rules for the maintenance and procedure for compiling accounting (financial) reporting are governed by the state.

Consequently, the goals and objectives of financial accounting are included in the goals and objectives of accounting. The main tasks of accounting are:

· formation of complete and reliable information on the activities of the organization and its property position necessary to domestic accounting users;

· providing information to internal and external accounting users to monitor compliance with the legislation of the Russian Federation;

· preventing negative results of economic activities of the Organization and the identification of intravenous reserves to ensure its financial stability.

1.2 Basic Financial Accounting Principles

financial Reporting Synthetic Analytical

The organization of financial accounting is "the process of creating conditions and elements of building an accounting process in order to obtain reliable and timely information about the economic activity of the enterprise, both internal and external users and the implementation of control over the rational use of the enterprise property and the timely depositing of payments to budgets" . The main elements of the organization of financial account are:

primary accounting and document flow;

inventory;

Accounting account plan;

forms of accounting;

forms of organization of accounting and computing;

organization of liability;

accounting policy of the enterprise.

The authorities that federal laws are given the right to regulate accounting, guided by the legislation of the Russian Federation, are developing and approved within their competence obligatory to fulfill all organizations in the Russian Federation:

a) accounting accounts and instructions for their use;

b) provisions (standards) on accounting, establishing principles, rules and ways of conducting organizations accounting for economic operations, compiling and submitting accounting reporting;

c) other regulations and methodical instructions on accounting issues.

From January 1, 2002, accountants of all organizations (except credit and budget) should work using the accounting accounts plan for financial and economic activities of organizations and the instructions for its use, approved by the Order of the Ministry of Finance of Russia from 31.10.2000 No. 94n.

Requirements for financial accounting - determines the foundations of building an accounting system:

· current accounting should ensure greater readiness to account for expenses and losses than possible income and assets;

· completeness - reflection in accounting for all facts of economic activity;

· the priority of the content in front of the form is the reflection of the facts of economic;

· activities not only for the requirements of legal form, but also on economic content;

· consistency - comparability of all accounting data;

· rationality - rational accounting with minimal costs of obtaining information;

· timely - timely reflection of the facts of economic activity in accounting and reporting.

List of financial accounting rules:

· accounting of property, liabilities and economic operations is carried out in the currency of the Russian Federation - in rubles;

· the basis for reflecting data in accounting are documents. Document information is recorded in accounting accounts using a double entry;

· the assessment determines in what amount the object must be adopted to accounting;

· accounting accuracy is provided by periodically conducted inventory of property and obligations;

· accounting should be ensured to distinguish between the costs of the current and capital investments.

.1 The concept of the subject and object of financial accounting

The subject of financial accounting is the economic activity of the organization as a whole. Financial and economic activity has three main stages:

· Supply;

· Production;

· Sale.

Each stage has an extremely peculiar complex of numerous economic operations, each of which has an impact on the composition of property and sources of formation of economic funds.

The supply is associated with the acquisition of raw materials, materials, semi-finished products, spare parts and other material values \u200b\u200bnecessary to the enterprise for its production activities. These operations entail the occurrence of production reserves in stock and settlement relationships with suppliers of these values. At the supply stage, preparation for the production process is carried out.

The production process begins with the transfer of raw materials, materials, semi-finished products and other material values \u200b\u200bin production. At the production stage, new material values \u200b\u200bare formed other than those used in the manufacturing process. During the production process, the cost of production costs. Production is completed by the release finished products on the warehouses of the enterprise. It should be noted that the stages of financial and economic activity are cyclical, that is, the supply should be rented again. [Appendix A Stage of Financial and Economic Activities]

Sale of goods is the final stage of the circuit. Finished products from warehouses are implemented to consumers. During implementation, settlement relationships arise with the buyer. If we talk about economic equipment, they pass two spheres:

· Production area;

· Sphere appeal.

The production area includes production stage, and the sphere of appeal to the stage of implementation and supply. [Appendix A Stage of Financial and Economic Activities]

Making a circuit, material values \u200b\u200bmove from one stage to another, while undergoing uniform or meaningful change. For example, the funds of the enterprise used on the acquisition of raw materials go to the sphere of circulation, then in the sphere of production, and are embodied in finished products, that is, acquire material form. Further, the finished products (economic funds) goes to the warehouse and implemented by purchasing the form of money.

Under the facilities of financial accounting are such material and intangible objects of the enterprise, which are subject to subject and quantitative accounting. For the organization of FU, an account system is used, developed in the new plan of accounts of the company's financial and economic activity of the enterprise. In accordance with this plan, accounts are applied except for all accounts to account for production costs. FU objects - all property of the enterprise in accordance with the classification on the functional role and sources of education:

· cash in the calculated and currency account, in the checkout;

· calculations:

1.with suppliers;

2.with buyers;

.with social and pension organizations;

.with the budget;

.with the bank;

.with staff.

· productive reserves;

· fixed assets;

· capital investments;

· intangible assets;

· financial investments in B. securities;

· ready, shipped and implemented products;

· funds, reserves and loans;

· financial results and profits

All property of the enterprise can be divided into non-current and revolving assets. [Appendix B Classification of the property of the enterprise]

The main differences between non-current and current assets are that non-current assets are used in the enterprise for a certain period, and current assets, passing the turnover stage, are completely reimbursed by revenue. That is, non-current assets are repeatedly used in the production process (for example, technological equipment for the production of computers) and they transfer their cost to production costs gradually, as wear. The current assets are written off on the cost of production immediately after their use (for example, the cost of component parts when assembling computers).

Fixed assets are water products. They create the necessary conditions For production process. The fixed assets are practically involved in the manufacturing process, transferring its value to the finished product gradually, as wear. All components of fixed assets at the time of their balance sheet, are evaluated by initial costwhich actually becomes a balance value. In terms of inflation, in order to bring balance value Capital for current prices, its revaluation is made by the decision of the government. Unfinished production, production reserves, costs included in coverages Enterprint enterprises are not subject to. Their markdown is made by profits.

The write-off of fixed assets on production costs is based on the accrual of monthly depreciations that are calculated as a work. average annual cost fixed assets on the rate of depreciation. The depreciation rate is established on the basis of the service life or by decision of the government. You can apply an accelerated depreciation system to the latest fixed assets for fixed assets of small enterprises (only on production funds). Expedited depreciation on the main funds, the regulatory life of which is less than 3 years, this rule also applies to unique techniques, equipment, etc.

Balance value reduced by the amount of depreciation is the residual value of fixed assets.

Main funds include: buildings, structures, workers and power machines and equipment, measuring and regulating devices, etc.

Intangible assets are part of the property that does not have a physical basis, but has a certain impact on the production process. Intangible assets are long-term facilities. They have a certain value and bring income. Intangible assets tolerate their value on finished products by depreciation in the prescribed manner. TO intangible assetsFor example, can be attributed:

intellectual property objects;

the exceptional right of the patent holder;

the exclusive right of the owner on the trademark;

valuation of the business reputation of the company (the difference between the purchase

and the valuation cost of the company);

other intangible assets.

Capital investments are the costs of construction and installation work, the acquisition of equipment, other capital works and costs. With regard to new accounting accounts in the Russian Federation, capital investments are investments in non-current assets that will be translated into fixed assets.

Long-term financial investments are an investment of an enterprise in government securities, securities and authorized capital other organizations, as well as loans provided other to other organizations produced for more than one year.

Material working capital is those material assets that are used in the production process immediately or during a period not exceeding one year. This includes: raw materials, materials, fuel, semi-finished products, expenditures of future periods, ready-made products (in stock or shipped to buyers), etc.

Cash is part of the property of any enterprise. All cash funds can be divided into cash and non-cash. Cash from the point of view of accounting is the money that is located at the enterprise's office. IN lately Cash is inferior to non-cash payments, but nevertheless, cash is needed by the enterprise for the production of certain calculations, for example, calculations with wage personnel.

Cash tools appear in the enterprise in connection with the removal of them from a conschange account and enrollment in the cashier, or in connection with the cash flows made with product buyers (work, services).

All other cash funds are cashless money. Calculations of non-cash funds are made by transferring funds (translation) of funds from the payer's account at the expense of the recipient using various banking operations. The mediator in these calculations is the bank.

Cashless money is less liquid compared to cash. To calculate cashless money, it is necessary to spend extra time and make additional actions, for example, write out payment order to the bank, write a check, give them cash form (cash), etc.

But despite their smaller liquidity compared to cash, " cashless calculations contribute to the development of the state economy. " The use of cashless calculations reduces the need for cash, reduces the costs of money turnover, promotes concentrations in banks of free cash organizations, ensures their more reliable safety.

Short-term financial investments are an enterprise investment in government securities, securities and authorized capital of other organizations, as well as granted loans to other other organizations produced for a period of less than one year.

Means in calculations are the debts of other enterprises or persons to this enterprise ( receivables). These include: debt buyers (customers) for purchased products (work produced); debt on issued advances; debt on the promissory bills; Calculations with employees of the enterprise for the account and the like. Another object of financial accounting is the obligations of the enterprise (sources of formation of its property). Among the sources of the formation of the property of the enterprise distinguish:

· Own sources (equity capital);

· Borrowed capital.

Own capital is formed from authorized, additional, reserve capital, as well as at the expense of targeted financing of revenues and profits - unallocated.

Borrowed funds are formed at the expense of bank loans, borrowed money, payable debt, distribution obligations (debt of workers and employees for wages, social insurance authorities and tax authorities).

And another object of financial accounting are economic operations that cause a change in the composition of property and obligations. This includes supply, production, production, production operations.

2.2 Accounting for financial results from the main activity

Organizations receive the bulk of the profits from the sale of products, goods, works and services. Profit from sales of products (works, services) is determined as the difference between the revenue from the sale of products (works, services) in current prices without VAT and excise taxes, export duties and other deductions provided for by the legislation of the Russian Federation and the cost of its production and implementation.

the financial result of the economic activity of organizations may be or profit or loss. It is defined as the difference between income and expenses of the organization, which in accordance with regulatory documents are taken into account when calculating profit (loss).

In PBU 9/99 "Revenues of the Organization" and PBU 10/99 "Expenses of the Organization" All income and expenses are divided:

a) income and expenses ordinary species activities

b) other receipts (income) and expenses.

According to the new account plan, the financial result from the sale of finished products and goods is detected in the account 90 "Sales" - an analogue of the former account 46 "Sales of products (works, services)". However, the account 90 compared with the score 46 has several features.

First, more detailed analytical accounting of income and expenses related to the sale of finished products (goods) by opening individual subaccounts to account for revenue from the sale (90/1 "revenue"), sales costs (90/2 "Sales cost) , VAT (90/3 "VAT"), excise taxes (90/4 "excise taxes"), as well as a separate subaccine for the formation of a financial result from conventional activities (profit or sales loss) (90/9 "Profit / loss from sales "). In addition, in explanations to the account 90 it is said that "payer organizations" of export duties can open up 90 "sales" account 90/5 "Export duties" to account for export duties.

The second feature of the account 90 "Sales", compared to the old score, 46 is the system of accumulative records on subaccounts. They are closed in a systemic manner only at the end of the reporting year. Entries a growing outcome from the beginning of the year, the process of filling out the section I "income and expenses on ordinary activities" is much facilitated. Profit and loss report. Consider the order of reflection in accounting operations for the sale on the example of the sale of goods.

Consider the example of the reflection of sales accounting operations. LLC Velmash shipped the buyer products at sales prices by 34,000 rubles, incl. VAT 5000 rub. The cost of purchased goods sold - 15,000 rubles. Sale expenses - 4500 rubles. Revenue for tax purposes is taken into account by shipment:

· Debit 62 Credit 90/1 - 34000 rub.;

· Debit 90/3 Credit 68 - 5000 rubles;

· Debit 90/7 Credit 44 - 4500 rub.

Suppose that in this month, Velmash LLC did not have more sales of goods. At the end of the month, we determine the result from the sale, for which they compare the revs on the account 90 per month: Credit - 34,000 rubles. (by subaccount 90/1); Debit - 24,500 rubles. (The sum of the debit revolutions of subaccounts 90/2, 90/3, 90/6 - respectively 15000, 5000 and 4500 rubles). If because credit turnover accounts 90 (34000 rubles) subtract its common debit turnover (24500), a positive difference is obtained (10500 rubles), i.e. Profit from sale. This amount is recorded: Debit 90/9, Credit 99 - 10,500 rubles.

If a loss was obtained from the sale of goods, then it was necessary to make a wiring on its sum: Debit 99, Credit 90/9.

Thus, during the year, all subaccounts of the account 90 have a corresponding balance, but in general the synthetic account 90 "Sales" on the 1st number of each month does not have a balance.

At the end of the year, wiring is drawn up for closing sub-accounts 1-8 subaccount 9 accounts 90: Debit 90/1, Credit 90/9 and Debit 90/9 Accounts Credit 90/2-8. After these records on January 1 of the next year, the account 90 "Sales" will not balance the balance in the entire account or subaccounts.

Accounting for non-engineering and operating income and expenses. In addition to the realization financial result of the organization, a non-evalization financial result is obtained, which is various income, expenses and losses, directly taken into account on account 99 "Profit and losses". A fairly complete list of non-engineering income and expenses by bringing PBU 9/99, PBU 10/99.

Revenues from participation in other organizations arise upon receipt by the organization of the part of the profits of other organizations. Accrued revenues are issued by the following accounting record: Debit accounts 76 "Calculations with different debtors and creditors", credit credit 99 "Profit, and losses". Received revenue payments reflect the debit of cash accounting accounts (50, 51.52, 55) and account credit 76.

Income and expenses, losses from financial operations Consist of exchange rate currency differences, revenues from bonds and interest for funds transferred to loans, the costs of acquiring bonds. Positive exchange differences

depending on the accounting object, declared the following records:

· Debit accounts 50 "Cassa", 52 "Currency Account" (on the difference in monetary

· funds in currency);

· Debit accounts: 71 "Calculations with accountable persons" (on transactions for issuing currency under the report) and other accounts;

· Credit account 91 "Other income and expenses".

By debt to suppliers and contractors, a positive exchange rate is reflected on credit account 91 and the debit of account 60 "Calculations with suppliers and contractors". Negative coursework differences are drawn up by reverse accounting wiring towards the positive course difference.

Revenues of organizations on bonds are issued by accounting records in the same manner as income from participation in other organizations. Other non-dealer income, costs and losses are written off the debit or loan of the corresponding accounts at the time of their detection to account 91 "Other income and expenses".

The costs of canceled production orders are written off into the debit of account 91 from the loan of accounts 20 "Basic Production" (the cost of unused semi-finished products, parts and components), 97 "Expenses of future periods" (for the amount of costs for the preparation of production related to cancellation orders) and others .

The profit of past years, identified in the reporting year, reflects the debit of accounting accounts for money or other assets and credit account 91; Losses are made by finishing wiring.

Receipts from paying fines, penalties, various contest and other types of sanctions reflect on the credit of account 91 and the debit of accounting accounts for cash and settlements with debtors.

The amount of fines, penalties, penalties and amounts from other sanctions, paid by the Organization, reflect on the debit of account 91 from the loan accounting accounts. At the same time, the amounts submitted to the budget in the form of sanctions are not included in the cost of non-investment operations, and reflect on the debit of account 99 "Profit and losses". Consider on the example:

Velmash sold the machine for 240 thousand rubles, including VAT - 40 thousand rubles. The initial cost of the machine is 260 thousand rubles, the amount of accrued depreciation is 170 thousand rubles. Thus we get:

· Debit 76 Credit 91/1 - 120,000 rubles;

· Debit 91/2 Credit 68 - 20 000 rub.;

· Debit 02 Credit 01 - 85,000 rubles;

· Debit 91/2 Credit 01 - 45 000 rub.

In this case, the financial result from the sale of the machine is determined as a whole on the account 91 for this month and is written off at the end of the month in the form of a difference between income and expenses on account 99 "Profit and losses".

Formation of financial results. The final result of the financial activity of the enterprise is a balance profit (loss), which makes up from profits from sales, profits from other sales and amount from non-deactive income (loss).

The financial result is determined from the implementation by comparing CT and Dt accounts 90. The second term is the result from non-engineering operations. Nhernalization revenues are taken into account by Dt 51, 76, 26 CT 91. The account 91 has 3 subaccounts:

91/1 "Other income";

91/2 "Other expenses";

91/9 "Salo of other income and expenses".

Account 90 - Passive, DT - loss, CT - profit. Accounting arrived from sales of Dt 90 Kt 91-1. Accounting for a loss from sales of Dt 91-1 CT 90.

The financial result from the implementation of the OS depends on what value the OS will be sold. The company independently decides on the sale of on a market or residual value.

In accordance with the requirements of tax legislation for taxation in the implementation of the OS at a price of less residual value, the financial result is determined at the calculation of the implementation of the OS at a market price.

The company defines a special calculation amount of transactions and calculations and sends to the tax inspectorate simultaneously with accounting reports and the calculation of income tax. Accounting for financial results is carried out on Dt 91 Kt 90-2 (profit), Dt 90-2 CT 91 (loss).

Nonealization revenues:

) Revenues received in the Russian Federation and within its limits from equity participation in the activities of other enterprises: income from Dt 50, 51, 52 Kt 91-3;

) revenues from the delivery of property to the current rental for Dt 76-3 "Calculations for income" CT 91-3;

) Decracted fines, penalties, penalties, other sanctions for violation of economic contracts and to reimburse damages of DT 63 CT 91-3;

) Profit from joint activities for DT 79-3 "Calculations under the joint activity agreement" CT 91-3;

) The profit of past years, detected in the reporting year according to Dt 98-1 "DBP" CT 91-3;

) Other operations not related to product production. Nexed loss for Dt 91-3.

Taxation of profit of the enterprise. On January 1, 2002, GL entered into force. 25 of the Tax Code of the Russian Federation, regulating issues of calculation and payment of income tax. Accordingly, the law No. 2116-1 "On the income tax on enterprises and organizations" of December 27, 1991, as well as subtitle acts (instructions), approved by the Ministry of Internal Affairs of the Russian Federation in accordance with the Law on Profit Tax "

According to the Accounting Regulations, "Accounting for income tax calculations" PBU 18/02 For the purpose of the provision, the amount of income tax, determined on the basis of accounting profits (loss) and reflected in accounting, regardless of the amount of taxable profit (loss), is the conditional consumption (conventional income) for income tax.

The conditional consumption (conventional income) on income tax is taken into account in accounting on a separate subsecuit on accounting of conditional expenses (conventions) on income tax account for income and loss accounting.

The amount of accrued conventional income tax for the reporting period is recorded in accounting on the debit of income accounting and loss (subaccount for incorporation of increasing income tax expenses) in correspondence with the credit account of accounting for taxes and fees.

The amount of accrued incremental income on income tax for the reporting period is recorded in accounting on the debit of accounting account for taxes on taxes and fees and credit account account account and loss (subaccount for income tax income).

The current income tax (current tax loss) for each reporting period should be recognized in accounting reports as an obligation equal to the amount of the unpaid value of the tax.

Retained earnings in a broad sense as a profit used for accumulation and retained earnings past years, indicate the financial sustainability of the enterprise, on the availability of the source for subsequent development. Accounting for incur profits 99 - passive. In the development of account 99 there are several sub-accounts:

· Accrual of tax payments to the budget from Dt 99 CT 68;

· Accrual of payments in extrabudgetary funds for Dt 99 CT 68;

· The use of profits for the formation of FN, SF, the material promotion fund for Dt 99 Kt 84-3, 84-4, 84-5;

· The use of profit on covering losses of past years according to Dt 99 CT 84-2;

· Dividend accrual material assistance dt 99 kt 70;

· Dividends are accrued to founders for Dt 99 CT 75;

· Use of profit to increase reserve capital for Dt 99 CT 82;

· Accrual% on bank loans received on the purchased OS, on, etc. per Dt 99 Kt 66, 67;

2.3 Prospects for the development and improvement of FU and reporting

In recent years, great changes have occurred in FU and reporting:

) The provision on bu and reporting in the Russian Federation, regulating the organization and the methodology of the BU;

) Created a new plan for accounts of the company's financial and economic activities;

) The methodology of accounting for fixed assets, UK, capital, profits, special funds has been changed.

) The responsibility for maintaining the bu is assigned to the management of the enterprise;

) Amendments to accounting reports are made: in the balance sheet, in annex to it, which are close to international Practice;

) Separate accounting standards have been developed.

However, the existing practice bu does not comply with the requirement of a market economy and international standards. To successfully carry out the reform, the Department of Building and the reporting of the Ministry of Finance of the Russian Federation identifies the directions of development and improvement:

) Creating a system of regulatory system bu. For this, the law "On the bu", the law approved the state. The Duma and should be approved by the Federation Council and President;

) introduction of international standards bu, which will solve the problem of harmonization bu in countries with market economy;

) Improving the professional level of the main accountants by certification, which will increase their professional level. The chief accountant must have a higher education;

) Development of an organizational system bu, associated with the separation of fu and bu;

Conclusion

Thus, financial accounting is needed and is required not only to the organization itself, but also to external users - government agencies, tax authorities, creditors, investors, etc. Management is needed by the organization itself. B However, it should be noted that without his conduct, the adoption of management decisions is hampered, and there is also the possibility of incorrect decision-making on issues.

Financial accounting concerns all areas of enterprises, accounting objects and sources of their education. Management accounting, as a rule, concerns the cost of manufacturing and sales, financial results of the organization.

The goals of financial accounting and analysis are the reflection and analysis of information on financial resources, operations and financial results of the organization. The prerogative of management accounting and analysis is the definition of the actual costs of the production and sale of products, expenses and income of the enterprise, as well as their planning to identify planned financial results. Special importance management accounting and analysis are acquired by identifying the prospects for further production, an increase in its volume, the effectiveness of investment of costs in certain areas of activity.

Financial accounting and analysis only reflect the actual resources and their sources, detect (settlement path) financial results, but do not provide for the preparation of plans and estimates. Financial analysis allows you to explore the property situation of the organization, identify the structure of your own and borrowed capital, the composition and structure of profits, its level.

It was noted that financial accounting is conducted strictly in accordance with legislative and regulatory documents that have different status. And although some of them are mandatory for use, while others have a recommendatory nature (bills plan, guidelines, comments, etc.), financial accounting and reporting can be carried out only on their basis, since any inconsistencies or deviations will be appreciated by the regulatory bodies. as a violation of legislation.

As the main document on accounting, Federal Law No. 129-FZ dated 21.11.1996, "On Accounting", determines the legal basis for accounting, its content, objects and main tasks, principles, organization, requirements for chief accountant, organization and Accounting. It establishes the requirements for the completion and storage of primary accounting documents and financial accounting registers, the procedure and deadlines for the inventory of property and liabilities, determines the composition of financial statements and basic requirements for it.

In world practice, accounting is usually divided into two components:

Management Accounting;

Financial Accounting.

Management accounting is designed for intra-profit consumption. Financial accounting is intended not only for internal, but also for external users (third-party organizations, individuals, state, etc.). Regulation of financial accounting is most regulated than regulating management accounting. If management accounting remains at the discretion of the management of the Organization and is mainly due to the internal accounting of the interaction of structural divisions, then financial accounting is carried out in strict accordance with the rules established by the state.

The subject of financial accounting is the economic activity of the organization as a whole, which has three main stages:

· Supply;

· Production;

· Sale of products.

IN term paper The content of these stages was disclosed. Financial accounting objects include:

All types of property intended for the activities of the enterprise (economic funds);

Obligations of the organization (sources of property formation of the enterprise);

Economic operations that cause a change in the composition of property and obligations.

The organization of financial accounting is the process of creating conditions and elements of building an accounting process in order to obtain reliable and timely information on the economic activity of the enterprise, both internal and external users and control over the rational use of the enterprise property and the timely depositing of payments to budgets. Responsibility for organizing financial accounting at the enterprise is his head.

Accounting (financial) accounting in Russia has recently undergo constant changes. First of all, it is due to the need to bring it to international standards. The inconsistency of accounting (financial) accounting by generally accepted world standards is one of the obstacles to the entry into the Russian Federation to the World Trade Organization (WTO). The need for Russia's accession to the WTO, in turn, is dictated by the globalization processes occurring in the world.

financial Reporting Synthetic Analytical

List of sources used

1.Akchurina, E.V. Accounting Financial Accounting [Text] / E.V. Access, L.P. Licorco. - Moscow: Exam, 2004. - 414 p. - ISBN 5-94692-693-4

2.Antsiferova, I.V. Accounting Financial Accounting [Text]: Tutorial / I.V. Antsiferova: Dashkov and K, 2009. - 800 p. - ISBN 978-5-394-00178-9

.Kondrakov, N.P. Accounting [Text]: Tutorial 6- ed. / N.P. Kondrakov. - Moscow: Infra-M, 2009. - 832 p. - ISBN 978-5-16-003539-0

.Marenkov, N.L. Financial accounting in commercial firms [Text] / N.L. Marenkov. - Moscow: Phoenix, 2004. - 480 p. - ISBN 5-222-03961-7, 978-5-222-03961-8

.Pali, V.F. Accounting theory, modern problems [Text] / V.F. Pali. - Moscow: FBK-Press, 2007. - 88 p. - ISBN 5-85428-177-5

.Pipko, V.A. Cash. Accounting. Analysis. Audit [Text]: Tutorial / V.A. Pipko. - Moscow: Finance and Statistics, 2007. - 240 s. - ISBN 978-5-279-03138-2

.An accounting account plan for financial and economic activities organization and instructions for its use. Approved by order of the Ministry of Finance of the Russian Federation of 31.10.2000 №94n / Reference system "Consultant Plus"

.Status of accounting "Accounting of fixed assets" (PBU 6/01), approved. Order of the Ministry of Finance of Russia of 30.03.2001 №26n

.Poshisnik, N.V. Tutorial on accounting [Text]: 15th ed. / N.V. Posterovnik: Peter, 2010. - 416 p. - ISBN 978-5-49807-561-7

Accounting - This is an ordered system for collecting, registering and summarizing information in monetary terms about property, organization commitments and their movement by solid, continuous and documentary accounting of all economic operations.

Accounting in accordance with the Law on Accounting can be conducted: the chief accountant adopted at the employment contract, the Director General, in the absence of an accountant, an accountant, which is not the main one or a third-party organization (accounting support).

Accounting objects

The objects of accounting are the property of organizations, their obligations and economic operations carried out by organizations in the process of their activities.

The main tasks of accounting

The main task of accounting is the formation of full and reliable information (accounting reports) on the activities of the organization and its property regulations necessary to internal users of accounting reports, heads, founders, participants and owners of the organization's property, as well as external - investors, creditors and other accounting users , on the basis of which it becomes possible:

preventing the negative results of the organization's economic activities;

identification of intra-economic reserves for ensuring the financial sustainability of the organization;

monitoring compliance with legislation in the exercise of economic operations;

monitoring the feasibility of economic operations;

monitoring the availability and movement of property and obligations;

monitoring the use of material, labor and financial resources;

control compliance with approved standards, regulations and estimates.

Basic elements of accounting method

The tasks of accounting are solved through the use of various methods and techniques, the totality of which is called the accounting method, which includes the following main elements:

Documentation - a written certificate of a perfect economic operation that gives the legal force of accounting data;

Evaluation - a way to express money and their sources in monetary measurement;

Accounting: details for accountant

• Accounting policy for accounting purposes: What to take into account in 2020?

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• LPU accounting policies - 2020: accounting organization

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• Accounting registers in the form of electronic documents

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• Is there any differences between the FSBU 25/2018 "Lease Accounting" and IFRS 16 "Rent"?

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• Documents and document proceedings in accounting: FSBO project

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• Changes in the Law on Accounting

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• Accounting of rental objects in institutions since 2018

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• Capital construction by own forces: reflection in accounting

  Building. How in accounting reflects the construction of construction? Organization ... Construction. How in accounting reflects the construction of construction? Before ... -3515 / 08-C2). Accounting when reflected in accounting of operations related to ... in particular, the Regulation on accounting of long-term investments approved by the Ministry of Finance ... Regulatory documents regulating the procedure for conducting accounting. So, according to p. 3 ...

• Can we conclude an agreement with the organization on accounting, having transferred the right to sign documents?

  Rationale of the withdrawal: Accounting and storage of accounting documents are organized by the head of the economic entity ... between the representative and represented). Accounting is the formation of documented systematized information ... under accounting contract is limited to accounting facilities specified above. Drawing up ... accounting registers. Accounting in organizations where accounting is conducted on ...

• Responsibility for violations by officials of institutions of requirements for accounting, drawing up and representation of accounting reporting

  Accounting and (or) primary accounting documents; Registration in accounting registers of an imaginary accounting object ... a preliminary accounting facility; maintaining budget (accounting) accounts outside the accounting registers used; Lack of primary ... accounting documents, and (or) accounting registers ...

• Reflections in accounting operations related to the repair of the car by a third-party organization

  Organization? What is the order of reflection in the accounting registration of the organization of operations related to ... costs. According to the accounting accounting accounts of the financial and economic activities of organizations and ... assets to be reflected in accounting in the composition of material and industrial reserves ... other provisions (standards) on accounting. Changing the initial value of fixed assets ... with the material: - Encyclopedia solutions. Accounting for the cost of repairing fixed assets ...

• About accounting standards "Accounting Policy" and "Events after the Reporting Date"

  Fully duplicate the provisions of the Law on Accounting and Instructions No. 157n, that is, ... when the legislation of the Russian Federation changes on accounting, the provisions of federal and (or) sectoral ...

• Rent cows: Accounting accounting

  The attitude of the specific accounting object is chosen by the method of accounting on the methods of accounting, ... established by the legislation of the Russian Federation on accounting, federal and (or) ... Methodical recommendations "on accounting of fixed assets in agricultural organizations ... On approval of the account plan Accounting for financial and economic activities of enterprises ... with methodological recommendations for accounting costs for production and ...