Among the species business accounting accounting is central. It is a unified system created in the interests of enterprise management. The basis of the organization accounting constitute the principles characteristic of a market economy, creating the possibility of obtaining the necessary information and making tactical and strategic management decisions.
Accounting principles are the collection of methods that make up the basis of accounting. They can be enshrined in legislation or formulated and recommended by professional accounting organizations based on the theory and practice of accounting, legal precedents and business traditions. The Principles serve as the basis for the overall concept of accounting, helping to develop accounting standards for the benefit of users. financial statements.
In domestic practice, there are no normatively fixed principles set forth in a single document so they differ from textbook to text. Comparison of the wording of various principles and points of view on this issue allows us to conclude that the main principles of accounting are: continuity of accounting; accrual of indicators on accounting accounts; predominance of content over form; prudence in the formation and reflection of financial results; actual valuation of assets and liabilities; a functioning enterprise.
Basic accounting principles imply the use of certain assumptions and requirements set out in paragraphs 6 and 7 of the Accounting Regulations “ Accounting policy organizations ”PBU 1/98 (approved by order of the Ministry of Finance of the Russian Federation of December 9, 1998 No. 60n). At the same time, the concept of "requirements" (clause 7) of the Regulations roughly corresponds to the principles of accounting in Western countries, and the concepts of "assumptions" and "requirements" (clauses 6 and 7) of the Regulations taken together correspond to the principles of domestic accounting.
If PBU 1/98 contains a clearly distinguished list of accounting principles, then in other legislative documents the statement of principles is fragmented and unclear.
Let's consider in order all the principles of accounting (financial) accounting.
The principle of continuity of accounting. Accounting is carried out continuously from the moment of organization (registration) of an enterprise until its liquidation. During the liquidation period, apply special rules accounting.
The principle of calculating indicators on accounting accounts... All business transactions reflecting the movement and change in the capital, property and liabilities of the enterprise are subject to registration in accounting accounts without any omissions and exemptions. Accounting accounts - the main unit of grouping data of business transactions and other accounting inflation. Synthetic accounting accounts are grouped according to certain criteria and serve to summarize information about certain types of property, liabilities, capital, financial results... Analytical accounts group information in a more detailed context in personal, material and other accounts within one synthetic account.
The accrual principle assumes that income and expenses, profit and loss, and other similar indicators are reflected in the accounts at the time of their occurrence, and not at the time of settlement. In this case, income and expenses should be correlated when determining the results of economic activities of an organization or enterprise.
The principle of the prevalence of content over form. When reflected in accounting, the economic content of a business transaction is of overriding importance over all its other features. In accounting, the facts of economic activity should be reflected not only from their legal form, but also from economic content facts and conditions of management. For example, the very fact of issuing to the heads of the organization large sums loan is not illegal. However, if the issuance of these amounts is carried out during a period of unstable financial condition organization, especially when the payment of accrued wages is delayed due to lack of funds, then this business transaction should be declared unlawful.
The principle of prudence in the formation and presentation of financial results(caution, in Western practice also conservatism) means a greater willingness to take into account losses (expenses) and liabilities than possible income and assets (avoiding hidden reserves). In Western practice, one of the specific manifestations of this requirement is the so-called asymmetric accounting of profits and losses, i.e. profit is recognized in the accounting only after the completion of business transactions, and a loss can be reflected from the moment the assumption of its possibility arises. To cover such losses, it is envisaged to create special reserves, for example, reserves for doubtful debts.
Domestic practice also provides for the formation of reserves for doubtful debts. They can be created during the fiscal year (quarterly) on the basis of the inventory, not repaid by the due date of receivables. In Western practice, these reserves can be created at the time of the formation of doubtful debt. The fundamental difference in the procedure for the formation of reserves for doubtful debts in domestic and foreign accounting practice allows us to conclude that the requirements of caution are not fully used in our accounting practice.
At present, the requirement of prudence in domestic practice should be used with caution, since even without this requirement, many organizations are striving to increase costs in order to reduce profits in the reporting and, accordingly, income tax.
With the transition to real market relations, when organizations will be interested in reporting high profitability (ensuring the possibility of obtaining loans, normal economic relations with other organizations, paying high dividends on shares and selling them at high prices, etc.), caution will be required to act fully.
The principle of the actual valuation of assets and liabilities. The problem of assessing the assets and liabilities of an enterprise or organization is of exceptional importance, since the reliability and reality of the information generated in the accounting and reporting on the property and financial position of the enterprise, the results of its economic activities depends on the assessment methods.
The actual assessment of assets and liabilities is carried out by calculating the costs incurred by the enterprise or organization for the acquisition, receipt or production of assets in monetary terms and liabilities payable.
Thus, the appraisal of property purchased for a fee is carried out by summing up the actual costs incurred for its purchase; property received free of charge - at market value as of the date of acceptance for accounting; property produced in the organization itself - at the cost of its manufacture (actual costs associated with the production of the property).
The use of other valuation methods is allowed in the cases provided for by the legislation of Russia, as well as by the regulatory legal acts of the Ministry of Finance of the Russian Federation and the bodies that are granted the right to regulate accounting.
The principle of a going concern proceeds from the assumption that the company will continue its business operations for an unlimited time, that there are no facts indicating the possibility of its liquidation in the near future, and the company's obligations will be repaid on time and in the prescribed manner.
Output. The basis of the organization of accounting is formed by the principles characteristic of a market economy, which create the possibility of obtaining the necessary information and making tactical and strategic management decisions. The basic principles of domestic accounting include the following principles: continuity of accounting; accrual of indicators on accounting accounts; predominance of content over form; prudence in the formation and reflection of financial results; the actual valuation of assets and liabilities; a functioning enterprise.
The general procedure for conducting accounting (financial) accounting in relation to the organizational and legal characteristics of enterprises are considered in the third question of this lecture.
Financial accounting Is a system for collecting and processing accounting information required for the preparation of financial statements. Financial accounting includes information on the accounting of balance sheet accounts: fixed assets - intangible assets, financial investments, inventories, Money, and is used not only within the enterprise, but also by external users. Financial accounting is regulated by regulations.
Target financial accounting - formation of information about the activities of the organization as a whole: income and expenses, the state of funds, accounts receivable and accounts payable, payments to the budget and extrabudgetary funds, O financial investments, financial results, etc. Financial accounting subject- economic activity of the enterprise. Objects are property ( household funds, assets of the enterprise), capital and liabilities of the enterprise (sources of formation of property), as well as business transactions that cause a change in property and the sources of its formation.
Financial accounting principles. 1. Principle of monetary expression - accounting operates with data that have monetary value. 2. The principle of the company's autonomy - the company's accounting accounts are independent from the accounting accounts of its owners and employees. 3. The principle of continuity - the enterprise works indefinitely. 4. The principle of materiality is not to waste time on taking into account insignificant facts. 5. The principle of conservatism - when choosing, the accountant chooses the amount that is less optimistic. 6. The principle of constancy - during one reporting period you need to use one form and method of accounting. 7. Principle national currency- in accounting, the method of assessing funds in a constant currency is used throughout the reporting period. 8. Cost principle - funds are valued at cost at the time of acquisition, not market value. 9. The principle of implementation - enterprises take into account their income at the time of shipment of the goods, and not at the time of payment. 10. Correspondence principle - profit - revenue of the reporting period - costs of this period 11. The principle of duality is the principle of balance, when accounting information is considered according to the composition of funds and the sources of their formation: the totality of all funds (asset) is equal to the totality of sources (liability); principle double entry: a business transaction that changes the composition of funds and sources of formation does not violate the principle of balance. Financial accounting tasks.
1. Formation of complete, reliable information about the activities of the enterprise, required by users. 2. Providing users with information to monitor compliance with legislation, the feasibility of business operations, the availability and movement of property and obligations, the use of material, labor, financial resources in accordance with the approved standards. 3. Prevention of negative results economic activity.
4. Identification of on-farm collateral reserves financial sustainability enterprises. Accounting and financial reporting are based on the following basic principles: discretion- application of valuation methods in accounting, which should prevent underestimation of liabilities and expenses and overestimation of assets and income of the enterprise; full coverage- the financial statements should contain all information about the actual and potential consequences of business transactions and events that can influence the decisions that are made on its basis; autonomy- each enterprise is treated as a legal entity, separate from its owners, and therefore the personal property and obligations of the owners should not appear in the financial statements of the enterprise; subsequence- constant (from year to year) application of the chosen accounting policy by the enterprise. A change in accounting policy is possible only in cases stipulated by national regulations (standards) of accounting, and must be justified and disclosed in the financial statements; continuity- the assessment of the assets and liabilities of the enterprise is carried out on the assumption that its activity will continue further; accrual and correspondence of income and expenses- to determine the financial result of the reporting period, it is necessary to compare the income of the reporting period with the expenses that were incurred to obtain these incomes. In this case, income and expenses are displayed in accounting and financial statements at the time of their occurrence, regardless of the date of receipt or payment of funds; prevalence of essence over form- transactions are accounted for in accordance with their essence, and not only on the basis of their legal form; historical (actual) cost- the priority is the assessment of the assets of the enterprise, based on the costs of their production and acquisition; single monetary measure- measurement and generalization of all business transactions of the enterprise in its financial statements is carried out in a single monetary unit; periodicity- the ability to distribute the activities of the enterprise for certain periods of time for the purpose of drawing up financial statements.
Financial accounting is difficult Information system accounting and reporting, which is based on certain inherent principles.
Accounting and financial reporting in market conditions is based on a number of principles that make it a fairly effective tool financial management... The gradual introduction of these principles into the domestic reporting system increases the efficiency of its application for financial management purposes.
In accordance with the First International Accounting Standard, the fundamental accounting principles are:
- - continuation of activities, continuity (constancy) of accounting policies and the principle of accrual (accumulation, growth),
- - appraisal of property and liabilities,
- - double recording of business transactions,
- - caution,
- - materiality, good quality of information and others. Let's consider the main ones.
Principle double entry stipulates that each transaction is recorded twice: in the debit of one account and in the credit of another. It is used all over the world.
Principle economic unit accounting means that the property and obligations of the organization exist separately from the property and obligations of the owner. Compliant the Russian principle property isolation.
Principle monetary value means the use of a monetary meter as a universal one. It is universally recognized.
The principle of a going concern means that the company will continue its activities for a long time, in accordance with the goals of its creation, and that it will not be liquidated or reorganized in the near future. If the organization has these intentions, then it is obliged to declare this in the accounting policy formed for the coming financial year, and in explanatory note to the annual report for the past financial year. Complies with the Russian business continuity principle.
The principle of succession of accounting policies means that the accounting policy chosen by the organization is applied consistently from one reporting year to another. Complies with the Russian principle of consistency in the application of accounting policies.
Accrual principle means that transactions are reflected in the accounting and reporting of the period in which they were made, regardless of the actual time of receipt or payment of funds associated with these facts. For example, wages accrued to employees of an organization are charged to production or circulation costs of the period in which they are accrued, regardless of the actual time of payment of the accrued amount to employees. In the Russian accounting practice the principle of time certainty of the facts of economic activity corresponds to the principle of accruals.
The principle of caution (conservatism) means a greater willingness to take into account losses (expenses) and liabilities than possible income and assets. One of the specific manifestations of this requirement is the so-called asymmetric accounting of profits and losses, that is, profit is recorded in the accounting only after the completion of business transactions, and a loss can be reflected from the moment the assumption about its possibility arises. Complies with the Russian principle of due diligence.
The principle of profitability (economy of accounting) means that the costs of reporting should be reasonably related to the benefits to an enterprise from making the data available to interested users. (4; p. 125)
Consideration of domestic and foreign accounting principles allows us to conclude that many of them are common to both accounting systems.
Let's highlight the methodological principles of financial accounting:
property isolation;
business continuity;
cost measurement;
time definiteness (principle of correspondence).
The principle of property isolation of the enterprise complies with the business unit principle applied in countries with open economy... It provides for the separate reflection of the property of each owner and his obligations in relation to the property and obligations of other economic entities. Property that does not belong to the owner, but is used by him in accordance with the agreement concluded with his owner, is reflected in the balance sheet. Thus, it is recognized that the organization is an independent economic entity, carrying out its statutory activities on the basis of the assumption of property isolation. Accounting is maintained according to a certain system, which is based on the accounting policy developed by the organization in accordance with the current regulations and the chosen strategy for its development. Information about individual accounting objects is reflected in the amount necessary primarily for management purposes, as well as for external users - in the amount of requirements imposed by them in accordance with the current legislation.
The principle is constantly operating enterprise means going concern: the organization that started its activity does not intend to terminate it in the foreseeable future.
In practice, this is expressed in the presence of two mandatory conditions... Firstly, since the owner of this property cannot be constant throughout the entire period of operation of the enterprise, in the ideal case, until it has changed, the value of the property, i.e. its original price must remain unchanged. Second, and no less important, the reporting of an enterprise should not change when the owner changes.
The principle of monetary measurement - one of the fundamental, fundamental principles of accounting, since the choice of the unit and method of measuring the value of a particular accounting object directly affects the formation of the financial result of the economic activity of the enterprise. This principle is not declared in the system regulation as it is taken for granted. Meanwhile, the scope of its application is wide. It is determined by the boundaries of economic activity, which can be expressed in monetary terms. Each of the accounting objects is shown in the assessment, depending on its place in the process of reproduction of the aggregate social product.
So, fixed assets are taken into account by original cost... In the absence of inflationary processes in this assessment, they appear in the current accounting in the course of their operation, although there are a number of ways to determine not only residual value, but also the modern cost of such objects.
Whichever option the organization chooses to evaluate a particular object, it should not go beyond the established restrictions, the observance of which is mandatory:
object-by-object accounting for each type of property and liabilities;
compliance with the principle of the continuity of the enterprise;
neutrality of information in the process of formation of acquisition costs, which makes it possible to exclude its deliberate distortion in the interests of certain users;
caution (discretion) economic entity, always aimed primarily at showing a great readiness to take into account potential losses.
the appraisal of certain types of property should not exceed the purchase price, and the appraisal of home-made products should not exceed the current costs incurred in the production process;
sequence of application of the selected priorities. This means that the organization uses the priorities (standards) chosen by it in the accounting policy invariably from one reporting period to another. This approach presupposes the comparability of the relevant indicators, which is very important not only in the process of analyzing the financial and economic activities of an organization, but also in developing a strategy for its development. This condition cannot be applied only in two cases: when changing the existing regulatory documents on accounting or when carrying out procedures for the reorganization of an enterprise (merger, accession, division, spin-off, transformation).
Accrual principle (compliance) involves a clear separation in time between receiving cash in cash or cashless form and the right to receive them, on the one hand, the payment (expenditure) of funds and the right to commit (extinguish) obligations under this operation, on the other. Objectively, there is a need to maintain accounts of deferred income and deferred expenses in the current accounting. Compliance with this principle allows you to establish a temporary certainty of reflection in the accounting of business transactions and correctly calculate the financial result by comparing expenses and income related to this reporting period. Thus, it is recognized that if the organization received in this reporting period any income that is not related to him (for example, rent from the tenant for the quarter in advance), this amount can be considered for her only as deferred income.
Among the assumptions that determine the content of the basic principles, there is also the principle of periodicity of generalization of economic events. It provides for the provision by the administration of periodic reports on the financial and economic activities of the firm to the owners, i.e. shareholders. It is quite natural that such information should be provided within a certain time frame established by law.
Only full observance of the considered basic accounting principles makes it possible to solve those problems of property and liability management for which the accounting information is intended.
By now, Russia has formally developed a certain concept in the regulation of accounting and reporting. The Department of Accounting and Reporting Methodology of the Ministry of Finance of the Russian Federation has developed a system of statutory regulation of accounting in Russia, it has 4 levels:
- * Civil Code RF, federal laws (1st level);
- * Orders of the Ministry of Finance of the Russian Federation (2nd level);
- * current methodological materials on accounting, (3rd level);
- * internal working documents, for example, an order on accounting policy (4th level).
It is important to emphasize that the given system has a direct impact on the principles and techniques of accounting; in practice, there is also a system of indirect accounting regulation. This system is based on laws and other regulations reflecting the tax aspect of accounting. It should be noted that based on its tax orientation, traditional for the domestic accounting system, regulations from the group of indirect impact are often a priority for an accountant in determining and choosing accounting procedures.
financial reporting synthetic analytical
Organization of financial accounting is "the process of creating conditions and elements for building an accounting process in order to obtain reliable and timely information about the economic activities of an enterprise, both for internal and external users and to monitor the rational use of enterprise property and timely payments to budgets" ... The main elements of the organization of financial accounting are:
primary accounting and document flow;
inventory;
Accounting chart of accounts;
accounting forms;
forms of organization of accounting and computing work;
organization of material responsibility;
accounting policy of the enterprise.
Bodies that are granted the right to regulate accounting by federal laws, guided by legislation Russian Federation, develop and approve, within their competence, mandatory for all organizations on the territory of the Russian Federation:
a) charts of accounts of accounting and instructions for their use;
b) provisions (standards) on accounting, establishing the principles, rules and methods of maintaining accounting of business transactions by organizations, drawing up and submitting accounting statements;
c) others regulations and guidelines on accounting issues.
From January 1, 2002, accountants of all organizations (except for credit and budgetary ones) must work using the Chart of accounts for accounting of financial and economic activities of organizations and the Instructions for its application, approved by order of the Ministry of Finance of Russia dated 31.10.2000 No. 94n.
Financial accounting requirements - defines the basics of building an accounting system:
· Prudence - accounting should provide a greater readiness to account for expenses and losses than possible income and assets;
· Completeness - reflection in the accounting of all facts of economic activity;
· The priority of the content over the form - a reflection of the facts of the economic;
· Activities not only in accordance with the requirements of the legal form, but also in terms of economic content;
· Consistency - comparability of all accounting data;
Rationality - rational accounting with minimal costs for obtaining information;
· Timeliness - timely reflection of the facts of economic activity in accounting and reporting.
List of financial accounting rules:
· Accounting of property, liabilities and business transactions is kept in the currency of the Russian Federation - in rubles;
· The basis for the reflection of data in the accounting are documents. The information of the documents is reflected in the accounting accounts using double entry;
· The assessment determines in what amount the object should be accepted for accounting;
· The reliability of accounting is ensured by periodically conducted inventories of property and liabilities;
· In the accounting should be ensured the differentiation of costs for current and capital investments.
The information generated in the accounting system of business entities must meet the requirements of all interested users. Depending on interests different groups users of information in the accounting system can be identified interrelated subsystems: financial accounting; Management Accounting; tax accounting. These types of accounting are based on one base of primary data - documents that formalize economic facts, but they represent different interpretations and give different summary information.
Financial accounting reflects the state of property, liabilities, capital and financial results of the organization in a single monetary expression in order to generate financial statements necessary for external and internal users.
Management accounting is a system for accounting for costs and revenues, rationing, planning, control and analysis, which systematizes the information necessary for internal users to make operational and strategic management decisions for the future development of an organization.
Tax accounting generates information for calculating the tax base and the amount of taxes in accordance with the procedure provided for by the Tax Code of the Russian Federation.
All accounting subsystems are interconnected by the unity of the information base and the generality of accounting methods and techniques, but each of them has fundamental features that allow it to be isolated. Accounting principles are one such distinguishing feature.
For management accounting, there are no centrally regulatory normative acts, its maintenance is not mandatory and is carried out by the decision of the owners and management in accordance with the order of the head and accounting policies organizations.
According to Tax Code Russian Federation system tax accounting organized by the taxpayer independently, based on the principle of consistency in the application of the rules and regulations of tax accounting. The procedure for maintaining tax accounting is established by the organization in the accounting policy for tax purposes, approved by order of the head. Thus, at the legislative level, it is obligatory to conduct it.
Financial accounting is mandatory, therefore the rules for its maintenance (laws, regulations, instructions) are regulated by the state and government. The purpose of financial accounting is to provide a wide range of interested users useful information the financial position, financial performance and changes in the financial position of the organization.
For this, financial accounting should be based on general principles and meet certain requirements for building the accounting process. The basic rules for its conduct are certain Federal law"On accounting" and the Regulations for the maintenance of accounting and financial reporting in the Russian Federation. These include the following:
1) the obligation to double-record business transactions on the accounts of the working chart of accounts, drawn up on the basis of the Chart of Accounts approved by the Ministry of Finance of the Russian Federation;
2) accounting of accounting objects in rubles and in Russian;
3) the implementation in accounting of the current costs of manufacturing products, performing work and providing services separately from the costs associated with capital and financial investments;
4) the obligation to document business transactions;
5) for the systematization and accumulation of information contained in accounting documents, the use of accounting registers, the forms of which are developed by the Ministry of Finance of the Russian Federation, bodies that are granted the right to regulate accounting, federal executive authorities or the organization itself, subject to their observance of the general methodological principles of accounting;
6) evaluation of accounting objects in monetary terms;
7) the obligation to carry out an inventory of property and liabilities;
8) the formation of accounting policies for accounting in the organization in accordance with the established assumptions and requirements.
The principles of financial accounting are universal provisions that are the basis for constructing the concept of financial accounting. At present, domestic accounting is based on the principles of accounting generally accepted in world practice. They are divided into two groups:
Principles of Assumption;
Principles of the requirement.
Assumptions are basic principles that imply certain conditions created by the organization when setting up accounting that should not change.
In accordance with PBU 1/2008 "Accounting policy of the organization", business entities in the formation of accounting policies must comply with the following assumptions:
1) property isolation means that the property and obligations of the organization exist separately from the property and obligations of the owner and the property of others legal entities held by this organization;
2) the continuity of the organization means that it will continue its activities in the foreseeable future and it has no intention of liquidating or materially reducing its activities;
3) the sequence of applying the accounting policy means that the accounting policy chosen by the organization is applied consistently from one reporting year to another. A change in accounting policy is possible in the event of a change in the legislation of the Russian Federation or regulations on accounting, the development of new methods of accounting by the organization and a significant change in the conditions of activity;
4) the temporal certainty of the facts of economic activity means that they are reflected in the accounting and reporting of the period in which they occurred, regardless of the actual time of receipt or payment of funds associated with these facts.
Principles of the requirement - conditions that must be met when developing accounting policies and organizing accounting. PBU 1/2008 "Accounting policy of the organization" establishes the following requirements:
1) completeness means the need to reflect in the accounting of all facts of economic activity;
2) timeliness implies the need for timely reflection in accounting and financial statements of the facts of economic activity;
3) prudence (caution, in Western practice - also conservatism) means a greater willingness to take into account losses (expenses) and liabilities than possible income and assets (avoiding hidden reserves);
4) the priority of the content over the form means that in accounting the facts of economic activity should be reflected not only from their legal form, but also from the economic content of the facts and conditions of management. For example, the very fact of issuing large sums of loans to managers of an organization is not illegal. However, if the issuance of these amounts is carried out during a period of unstable financial condition of the organization, especially when the payment of accrued wages is delayed due to lack of funds, then this business transaction should be recognized as illegal;
5) consistency necessitates data identity analytical accounting with turnovers and balances on synthetic accounts on the 1st day of each month, indicators of financial statements, data of synthetic and analytical accounting, as well as indicators of statements at the beginning and end of the period;
6) rationality means the need for rational and economical accounting based on the conditions of economic activity and the size of the organization.
The above interrelated principles, the significance of which is due to the theory, to a certain extent predetermine the solution of any problem of financial accounting, each of which is based on the facts of economic activity.
We bring to your attention the journals published by the "Academy of Natural Sciences"
