Suppliers and contractors include organizations supplying raw materials and other commodity and material values \u200b\u200bthat provide various types of services (electricity leave, steam, water, gas, etc.) and performing different works (capital construction, reconstruction, repair of fixed assets).

Calculations with suppliers and contractors by organizations catering are carried out for the received commodity and material values \u200b\u200badopted by the work performed, consumed services (including utilities, communication services, facilities for the processing of materials on the side).

In trade and public nutrition, obligations to suppliers and contractors may arise in the following facts:

• acceptance of settlement documents on accepted values, work, services;
• acceptance of values \u200b\u200breceived from suppliers without settlement documents (non-changed supplies);
• Identification of surplus when accepting inventive material values.

Accounts payable is repaid when receiving funds from the bank to confirm the transfer of funds to suppliers and customers in the form of extracts from the settlement and other accounts together with the attached banking calculation documents, as well as when the advance payment received and mutual requirements.

To summarize information on calculations with suppliers and contractors is intended.

All operations related to the calculations for acquired material values, accepted work and consumed services are recorded on account 60 regardless of the payment time of the invoice.

Credit Account 60 Accrued Credit Debt to suppliers and contractors in the amount:

• specified in the settlement documents of the supplier for received commodity and material values, accepted works, consumed services (within the amount of acceptance) - in correspondence with the debit of accounting accounts for relevant values \u200b\u200bor costs (08 "Investments in fixed assets", 25" general production costs ", 97" Expenditures of future periods ", etc.);
• The cost of services for the delivery of commodity values \u200b\u200band the processing of materials on the side - in correspondence with the debit of accounting accounts for these values, the costs of circulation, etc.

If the supplier's account was acceptable (paid) before cargo receipt, then the account on the credit account 60 is repaid receivables For suppliers (contractors) prepaid.

After the acceptance of the account, when accepting received valuables on the warehouse, a shortage of excess of natural decrease can be detected, also when checking the acceptance of the supplier's account (contractor), the inconsistency of prices caused by the contract, and arithmetic errors can be revealed. In these cases, the account 60 is credited to the amount of claim in correspondence with the debit of account 76 "Calculations with different debtors and creditors", subaccount 76-2 "Calculations on claims". Receivables are charged this wiring for claims providers.

The debit of account 60 reflects the amounts listed in payment (prepayment) of values \u200b\u200b(works, services) - in correspondence with credit account accounts money. This entry is made on the basis of supporting bank documents.

The amounts of debt to suppliers and contractors provided by the promissory notes are not written off from account 60, and are taken into account separately in analytical accounting.

Credit balance 60 shows the amount of debt of the organization to suppliers and contractors.

Analytical accounting on account 60 is carried out for each submitted account, and settlements in the order of planning payments - for each supplier and contractor.

At the same time building analytical accounting It should provide the ability to obtain the necessary data on suppliers:

• on acceptanced settlement documents, the period of payment did not come;
• by unpaid for settlement documents;
• on non-changed supplies;
• on issued bills, which did not come;
• on overdue payments;
• According to the received commercial loan.

Deliveries on which material values \u200b\u200bentered the organization without settlement documents are called non-modulated. Because the basis for the payment of values \u200b\u200bis the calculated documents, non-modulated supply of payment is not subject to and accountable payables before suppliers and contractors are accrued. When entering commodity and material values \u200b\u200bwithout settlement documents of suppliers, it is necessary to check whether the values \u200b\u200bof the values \u200b\u200bare not listed as paid, but those in the way or not exported from the supplier warehouse, and whether the value of the values \u200b\u200breceived as part of receivables are not listed. After checking, the received values \u200b\u200bmust be recruited.

Non-modulated supplies come to the warehouse in the assessment at the prices indicated in the supply contract, or at discount prices or at the prices of previous supplies. If, by the end of the month, the calculated documents will not be submitted, the receiving assessment on non-modulated supplies is preserved. Next month, when the payment request is received, the receiving assessment of non-modulated supplies is reversed and values \u200b\u200bcome in amounts specified in the settlement documents.

Regulatory supplies come in the receiving assessment on the debit account of accounting accounts received values \u200b\u200band credit account 60. When the supplier's settlement documents are received, a storage record is made. Received values \u200b\u200bcome at the prices indicated in the settlement documents.

Reflection of accounting accounts payablearising from receiving non-modulated supplies, consider on the example.

Example. To the warehouse organization BUT 15.04 Discovered from the supplier materials without settlement documents in the amount of 100 units. Accounting price These materials are 300 rubles. per unit (excluding VAT). April 25, the supplier put up the settlement documents in the amount of 31,000 rubles. (See Table. 5.4).

Table 5.4.

Accounting accounting non-modulated supplies

Suppliers (manufacturers of work, services) can provide organizations of a commercial loan in the form of a delay and installment of the payment of acquired inventive material values \u200b\u200b(works, services) on the terms of interest or additional income.

To account for the calculations on the received commercial loan provided by the valuables (manufacturers of works, services) in the form of a delay of payment, it is advisable to open 60 "Calculations with suppliers and contractors" subaccount "Calculations for a commercial loan".

Obtaining commercial loan Reflected complex wiring:

• The debit of accounting accounts of material values \u200b\u200breflects the value of the received material values, under which a commercial loan was received (their posture is made);
• According to the debit of account 97, "expenditure of future periods" is charged due to payment income on a commercial loan (exceeding the amount of debt to the supplier over the cost of received values \u200b\u200baccording to settlement documents);
• According to the account 60, the amount of debt is reflected by the amount of debt to suppliers and contractors, including income (interest) for a commercial loan.

Increased income for a commercial loan due to the loan period is debited by equal parts to the cost of production or costs of receiving wiring from the account of account 97 "Expenses of future periods" in correspondence with the debit of accounting accounts for production (circulation).

Repayment of debt on a commercial loan is reflected in the debit of account 60 in correspondence with the loan accounting accounts.

Example. Organization BUT from supplier IN 06.05 The goods were obtained in the amount of 1,180,000 rubles. (including 18% VAT - 180,000 rubles.) On the terms of a commercial loan. Payment period - 3 months. Loan price - 1% of the delivery cost for each full or particular month. The goods were implemented by organizations BUT During May - July. Organization BUT Payd with the organization IN Fully 01.07 (see Table 5.5).

The buyer's organization to ensure debt for the received commodity and material values \u200b\u200b(accepted works, services rendered) can issue a value supplier (manufacturer of work, services) bill with a consistent date of payment. The amount of the nominal bill of exchange, as a rule, exceeds the purchase value of the purchased goods. The difference is the income of the lender (bill holder) for the commercial loan provided to the buyer (maxdener). Thus, for the buyer, the bill is a means of payment, for the supplier - a lending tool.

Accounting of goods obtained on a commercial loan

The issuance of a bill in providing a commercial loan legally makes a delay in payment and reduces the risk of late repayment of the loan. The use of bills of lending has the following advantages for the supplier: it can pay off its own obligations, take into account it in the bank, to use as collateral and other income and interest on commercial promissory bills belong to the cost of production.

Accounting accounts payable simple Weeklem., Consider on the example.

Example. Organization IN (supplier) shipped the organization BUT (Buyer) A batch of printers (160 pcs.) in the amount of 377 600 rubles., WDS in the number of VAT 18% - 57 600 rubles. Organization BUT Issued a simple bill for the goods in the amount of 390,000 rubles. Thus, the amount of discount on the bill was 12,400 rubles, which was a fee for a commercial loan provided by the organization IN (See Table. 5.6).

Accounting calculations by simple bills

The organization as a supplier of commodity and material values, the contractor of the work may conclude contracts with buyers (customers), which provide for the preparation of prepayment, advance or payment of products and work on partial readiness. In the case of a prepayment, the supplier (contractor) discharges and sends the buyer's settlement documents for the upcoming supply. The buyer receives and pays for the estimated documents, after which the values \u200b\u200bare shipped, the performance of work.

In case of receipt of advance payment and payment for partial readiness, the supplier places the calculated documents in common order on the complete value shipped values \u200b\u200b(for full work). At the same time, the amounts of received advances and payment of partial readiness go to the offset, i.e. Cerestrated into a decrease in debt for buyers accrued according to settlement documents.

From the moment of receipt of the amounts of advance and prepayment, buyers and customers act as lenders of the organization, payable bills received from the buyer of advances and prepayment. Payable arrears on the benefits received and prepayment is repaid on the fact of the realization of values, the performance of the settlement documents on the implementation of the work (customers).

Payable debt on the prepaid received is taken to account for the wiring on the debit of account 51 "Settlement accounts" and the credit of account 62 "Calculations with buyers and customers."

Repayment of debt to buyers (customers) on the fact of the shipment of products, the performance of work is reflected in the debit of account 62 "Calculations with customers and customers" in correspondence with the account of account 90 "Sales".

With the mutual calculations of the headquarters with subsidiaries and dependent societies, payables may arise for mutual supplies transmitted to the use of property and other indicators. Calculations of a head society with subsidiaries, as well as a subsidiary with a parent organization for all types of operations, with the exception of calculations on deposits into share capital, previously reflected in a specially allocated account 78 "Calculations with subsidiaries (dependent) societies." There are no bills of accounts similar to the account value. Calculations with subsidiaries (dependent) societies are taken into account in the accounts of the section VI "Calculations": 60 "Calculations with suppliers and contractors", 62 "Calculations with customers and customers", 75 "Calculations with founders", 76 "Calculations with other debtors and creditors" .

Consider entries in the accounting accounting of the subsidiary (dependent) society. On account 75, subsidiary (dependent) society, in addition to calculations with the head organization for the formation authorized capital Reflects the calculations with the head organization to pay revenue from participation.

If the head society in relation to the subsidiary (dependent) society acts as a supplier (contractor), calculations with such an organization are taken into account on account 60 "Calculations with suppliers and contractors". To reflect the calculations with the head organization that is a buyer of products (customer of works, services), 62 "Calculations with buyers and customers" is applied. Other intragroup calculations are taken into account on account 76 "Calculations with different debtors and creditors" (see Table 5.7).

Table 5.7.

Typical correspondence of accounts for subsidiary (dependent) society during settlements with a head society

Accounting calculations with suppliers and contractors It is one of the meaningful sections of accounting for economic operations in the organization. In this article we will tell about the main points of accounting.

Basic rules for using account 60

The main account applied to reflect the operations with counterparties is the account 60 "Calculations with suppliers and contractors". It can be both passive - when refilling debt and active - when reflecting the advances issued. Separate subaccounts are used for different operations. For example, for advances, it is customary to indicate subaccount 2, and for a creditors - subaccount 1. Note that the postings of the 60th account are made on the basis of primary documents. These are:

• commodity invoice when buying goods;
• act of work performed (services) upon receipt of works or services.

By virtue of paragraph 4 of Art. 9 of the Law "On Accounting" from December 6, 2011 No. 402-FZ Organization can independently develop these documents and use unified forms. So, by the decision of the State Statistics Committee of Russia dated 25.12.1998 No. 132 approved the commodity invoice (form No. TORG-12), used when buying and selling TMC. Unified form The document for registration of acceptance of work performed or services does not exist, except for the implementation of the implementation construction work In the form of KS-2, approved by the Resolution of the State Statistics Committee of Russia of 11.11.1999 No. 100.

Consider on the example, as written in accounting operations with suppliers and contractors.

Example 1.

The confectionery company LLC "Sweet World" paid an advance payment supplier for 150 kg of flour and 230 kg of sugar - 2 250 rubles. and 8 050 rubles. respectively. After 5 days, the goods were delivered. When accepting it turned out that sugar came 50 kg less. In the Treaty on the limit amounts, nothing is said. The "Sweet World" put up a complaint with a counterparty in the amount of 50 × (8 050/230) \u003d 1 750 rubles. What the counterparty put a shortage. Deduction VAT from the advance issued buyer decided not to declare.

In its accounting, these events will be affected as follows.

As for settlements with contractors, the approach approach is similar. Consider on the example of the customer's work. Accounting interactions with contractors.

Example 2.

The customer LLC "Lifting Crane" builds a business center with a few contractors. Among them, LLC "Plaster", which advanced advance payment in the amount of 237,000 rubles was paid. For finishing work. VAT from the advance payment issued to deduction. The works were fully fulfilled in the proper capacity in the amount of 1,237,000 rubles. Included the "Lifting Crane" accountant made the following entries.

Collecting homogeneous requirements

The standard payout payment operation was considered in the examples set out above. Now we will analyze another possible variant coverage obligations. The offset of the counter homogeneous requirement is provided by Art. 410 of the Civil Code of the Russian Federation. So, if both sides must each other, then the obligations of counterparties can be reduced in the amount of smaller debt. There are cases when intercommunication is impossible. They are installed Art. 411 of the Civil Code:

• if at least one requirement is the requirement for compensation for harm to life or health;
• about the content throughout life;
• about alimony;
• during the expiration of limitation;
• other cases provided by law or Agreement of the Parties.

Special primary document for the objectives of the relatation is not provided. However, it must be decorated in writing.

A sample of an act of relatives is looking for in our article.

Example 3.

The company "Sweet World" LLC purchased 340 kg of nuts from Lokklka LLC for 700 rubles. per kg, totally 238,000 rubles. (incl. VAT 36 305 rub.). At the date of purchase, Belka LLC did not pay the debt to the "Sweet World" in the amount of 170,700 rubles. For the preparation of New Year's gifts to employees and counterparties. The parties signed an agreement on the netting on this amount. In the account of LLC "Sweet World", the accountant reflected such records.

RESULTS

In most organizations plot accounting Calculations with suppliers and contractors It is one of the largest and more labor costs. Frequently and disagreements with counterparties, so it is important to carry out a reconciliation with them, making them with acts. In addition, to avoid discrepancies in the data with the supplier or contractor, recordings should be made on the basis of correctly decorated primary documents obtained from counterparties.

Chapter 9.

Accounting for calculations, loans and loans

In the process of activity, each organization carries out many operations within the enterprise and beyond, interacts with individuals, enterprises, state and other economic processes.

For normal production activities, the organization must acquire the necessary material values, engage in the organization of the production process, ensure the implementation of manufactured products. In this regard, the organization has extensive settlement relationships with suppliers of material and technical resources, buyers of manufactured and sold products, with electrical, transport and other services, with credit institutions and budgetary authorities.

All these operations are usually carried out through money, and they can be combined into one account category - calculations. Thus, calculations can be defined as the interaction of the organization with other economic-based economic entities.

To account for calculations in accounting, there are many accounts. As a rule, these accounts are active and passive, i.e., the balance of such accounts can be both active and passive. The debit accounts of calculations reflects the emergence of debt to the organization, on the loan - the debt of the organization before the counterparties. Accordingly, debit balance reflects the debt to the organization, and the credit - the debt of the organization itself.

Suppliers and contractors include organizations supplying raw materials and other commodity and material values, as well as provide various types of services and perform various works.

The receipt of material values \u200b\u200bfrom suppliers, the performance of work and the provision of services by contractors is carried out on the basis of contracts prisoners. Contracts contain the type of goods supplied, work performed or services provided, the terms of delivery, the deadlines for the shipment of goods, the performance of work, the provision of services, the procedure for calculations (terms of payments).

If suppliers or contractors are foreign firms, then organizations should be calculated with them in accordance with international ruleswhich were summarized by the International Trade Chamber in Unified rules According to the collection (as amended 1978, the publication of MTP No. 322) and to unified rules and customs for documentary letters of credit (as amended 1983, the publication of MTP No. 400).

Currently, organizations themselves choose the formal form for the delivered products or services rendered.

All transactions with suppliers and contractors can be divided into two groups depending on the subject and essence of the contracts. The subject of the first group contracts is the acquisition of any goods and property rights. Forms of contracts: purchase and sale, supply, power supply, exchanges. The second group includes calculations with contractors. The main forms of contracts: Contract paid provision Services, on the implementation of R & D.

Calculations with suppliers and contractors are carried out after shipment of commodity and material values, performing work and services or simultaneously with them from the organization's agreement or on its instructions.

Accounting for calculations with suppliers and contractors is conducted on account 60 "Calculations with suppliers and contractors". Advances issued are also recorded on account 60.

On account 60 "Calculations with suppliers and contractors" accounts for settlements:

On settlement documents that are acceptable and subject to payment;

According to the calculations carried out in the order of planning payments;

On the calculated documents for which invoices did not receive (non-modulated supplies);

By excessive commodity values \u200b\u200bidentified during their acceptance.

On credit account 60 "Calculations with suppliers and contractors" in correspondence with accounting accounts production reserves (10, 15, 16), goods (41, 45), production costs (20-29) reflects the debt of the organization to suppliers and contractors:

For actually received commodity and material values, accepted work and services rendered;

For services for the delivery of commodity and material values;

For the services of processing materials by third-party organizations.

In debt suppliers and contractors also includes value added tax. The amount of VAT is included with suppliers and contractors to pay for payment and is reflected from the buyer at the debt debit of 19 "Value Added Tax on Acquired Values" and a credit of account 60. Repayment of debt to suppliers is recorded at the debit of account 60 and the credit of cash accounting accounts (51, 52, 55) or bank loans (66, 67). At the same time, the amounts of issued advances and preliminary pay are taken into account separately (Table 9.1).

With non-reported supplies, 60 "Calculations with suppliers and contractors" is credited to the value of received values \u200b\u200bdetermined on the basis of the prices and conditions provided for in the agreements.

When accounting for imports to import to account 60 "Calculations with suppliers and contractors" opens the subaccount "Imports". On the loan of this subaccount, the sums of the settlement documents of the foreign supplier are recorded. Calculations are conducted in the contract currency. The term difference arising between the rate of acceptance day and the rate of payment is charged to 91 "Other income and expenses".

Analytical accounting on account 60 is carried out for each subsequent account, and calculations in the order of planned payments - for each supplier and contractor. At the same time, the construction of analytical accounting should provide the ability to obtain the necessary data on suppliers:

For not paid within the period of settlement documents;

On non-changed supplies; extensions issued;

On issued bills, which did not come;

On acceptanced and other settlement documents, which did not come;

On overdue payments;

According to the received commercial loan, etc.

Regardless of the assessment of commodity and material values \u200b\u200bin analytical accounting, 60 "Calculations with suppliers and contractors" is credited according to the supplier's settlement documents. In the event that the supplier's account was acceptable and paid before the shipment is received, and when you accept the warehouse received inventive material values, their shortage of the values \u200b\u200bof the renewed amounts provided in the contract, as well as when checking the account of the Supplier or Contractor (after the account was Acceptance) The inconsistency of prices caused by the Treaty were discovered, as well as arithmetic errors, account 60 "Calculations with suppliers and contractors" is credited to the appropriate amount in correspondence with the account of 76 "Calculations with different debtors and creditors", subaccount 2 "Calculations for claims". In this case, accounts recorded receivables, which was the result of the failure to fulfill its obligations of one of the parties to the contract. Such unfulfilled obligations may be presented:

Suppliers, transport and other organizations on their accounts exhibited (with their buyers and customers) - in connection with the failure to comply with certain conditions under the contract, as well as the emergence of shortage of cargo in the way, reimbursement in connection with these penalties, penalties, bombardment or detection of arithmetic errors in accounts;

Suppliers or organizations processing the materials of the Customer - for the identified deviations on quality against standards, GOST or technical conditions;

Suppliers and contractors - for downtime and admitted marriage. The size of these losses is taken to account in the amounts recognized by the guilty party or awarded by the Arbitration Court;

Banks - by sums, mistakenly written off on the accounts of the organization.

In analytical accounting information on subaccount 2 "Calculations for claims" is carried out for each debtor in the context of certain types of claims. Their satisfaction is reflected in accounting records on the debit of accounts 50, 51 and other cash bills and account credit 76-2.

If the organization is practiced to carry out calculations for their values, then the following points must be followed:

Analytical accounting on account 60 should ensure the possibility of obtaining data in the context of suppliers on issued bills, which have not come, and on overdue bills (a separate subaccount "bill issued");

On bills overdue with payment, with an expired limitation period, it is necessary to write off payables on other revenues of the organization in a timely manner;

If the bill of interest is provided for the bill (or discount), then these interest should increase the accounts payable and reflect on accounting accounts of other income and expenses (according to the debit of account 91).

The amount of interest accrued on the debt obligation according to Art. 269 \u200b\u200bof the Tax Code of the Russian Federation should not be substantially (more than 20% in one direction or another) deviate from the average level of interest charged on debt liabilities issued in the same reporting period On comparable conditions. If debenturesissued in the same reporting period on comparable conditions are absent, the maximum amount of interest recognized by the expense is made equal to the refinancing rate of the Bank of Russia increased by 10% (if the obligation is in rubles) and increased by 15% (if the obligation is in the currency ).

In tax accounting interest on borrowed funds related to the acquisition of material values, are reflected in the composition nonealization expensesWhereas in accounting, these interest are included in other expenses only after the adoption of values \u200b\u200bfor accounting. Up to this point, interest on borrowed funds are included in the cost of purchased material values.

The main document on the calculated relationship with suppliers and contractors is the invoice of the established form, which the supplier or contractor discharges. The following details are filled in the invoice: the name of the supplier, its address, an identification number Taxpayer (INN), consignee, shipper, buyer, his address, Inn.

In the invoice indicate information about the goods delivered or give a description of the work performed, the services rendered by their species lead a unit of measurement, the amount (volume), the price; Cost for the entire amount of goods (work performed, services rendered) without value added tax. The document necessarily indicates tax rates and amounts of value added tax.

Under the conditions of applying the journal-order formulation, calculations with suppliers are reflected in the Orders' Journal No. 6. It is recorded on each supplier and contractor with detailed decoding in the chronological sequence. At the end of the month, in the magazine number 6, they take out the results: the debit reflects the amounts paid by suppliers; on credit - amounts due to payments to suppliers; The data in Orders No. 6 is checked with turnover of corresponding accounts reflected in other orders journals, after which the results for the month of account of account 60 from the order magazine are transferred to the main book.

When shipping produced products, buyers and customers on the accounts of the organization arises receivables. Calculations with buyers and customers are made by payment orders, payment requirements, instructions, in the form of trade operations (barter transactions), in order of assignment of the right of claim, contract agreements, etc.

The emerging receivables are reflected in the price of selling products on account 62 "Calculations with buyers and customers." The debit of this account reflects the amounts on which the calculated documents are presented; According to the loan - the amount of received payments (including the amounts of advances), etc. At the same time, the amounts of the received advances and preliminary pay are taken into account separately.

Subaccount can be opened to the account 62:

62-1 "Calculations in the order of collection" with reflection on it amounts to customers and customers for accounts for shipped to their address products, work performed and adopted by the Bank to pay for settlement documents;

62-2 "calculations by planned payments." This subaccount is used by organizations that are among themselves in long-term household connections. The product of calculations for each delivery in this case generates a large number of documents. Therefore, calculations are made daily or in another period of time based on the planned amount of supply with mandatory adjustment at the end of the month on actually fulfilled obligations;

62-3 "promissory bills". This subsecuit takes into account the debt of buyers provided by the issued bills.

Accounting for settlements with buyers should ensure control of the emergence of receivables in the process of selling, timing and repayment facts, as well as a real estimate of receivables and receipt time financial means to the organization. In addition, accounting for payers is part of Accounting for implementation and directly affects the level of taxation.

All calculations with buyers and customers of the Organization are built on the basis of concluded contract contracts, which provide the terms, product delivery conditions, payment procedure, etc. Documents with calculated relationships with buyers and procurement organizations are special receiving receipts. In receiving receipts reflect which products are adopted, its number (in the natural and test mass), the date, due to payment, etc. This receipt is the basis for entries in accounting registers on account 62.

On the amount of products implemented, the Organization places the settlement documents to the buyer or customer, the debit of 62 "settlements with buyers and customers" and the credit score of 90 "Sales". When repaying by buyers and customers of their debt, they write it off from a credit account 62 to the debit of cash bills (Table 9.2).

When selling depreciable property, i.e. fixed assets and intangible assets, as well as other property, the cost of property in sales prices are written off in the debit of account 62 from a credit of account 91 "Other income and expenses" account. The receipt of payments for sold property reflects the debit of accounts for accounting for money (50, 51, 52, 55) and the credit of account 62.

The receipt of receivables is recognized as the formation of other income.

The current legislation provides for repayment of receivables by concession of the right of the requirement by the initial lender with a new lender. This procedure is regulated by paragraph 1 of Art. 382 of the Civil Code of the Russian Federation.

The creditor rights transfer to another person on regressing requirements is not allowed. In such a situation, it is meant that the provider who fulfilled its obligations and giving birth to the right to meet these commitments to the new lender, the latter is not entitled to present this requirement to the original lender.

The amount of obligations according to the assignment of the requirements for a new lender may be lower than or higher than the amount of initial receivables. It depends not only on financial Sustainability The initial lender, but also from the current situation on the relevant segment of its entrepreneurial activity.

The receivables can be divided into the requested, i.e., recognized as not satisfied with the debtor, despite the measures taken by its return by the creditor, and non-counted. In the latter case, it is believed that the lender did not take the necessary actions confirmed by documented by its return, including an attempt to return through the court. It is possible that such actions may be the result of the intent one of the parties. According to Art. 169 of the Civil Code of the Russian Federation in such a situation, the property received by the transaction must be returned to the other party. The property obtained by this side or the reimbursement accomplished to it is subject to recovery in revenue federal budget, i.e., the taxable basis for income tax reduction is not subject.

Received receivables are written off by the lender for damages only after three years from the date of the actual receipt by the organization-debtor of goods (works, services). If in the future the amount of receivables will arrive, then its posting refers to other results.

Recognition of receivables unrealistic to redeeming due to the insolvency of the debtor and attributing it to the loss of the organization after the expiration of the limitation period (three years) does not give grounds to stop the current control over it. It is accepted for accounting from the moment of attributing to the loss on the off-balancen account 007 "The debt debt-free debt" and continues to be listed for five years to observe the possibility of recovery in the event of a change in the property position of the debtor.

Analytical accounting on account 62 "Calculations with buyers and customers" is conducted on each submitted to buyers (customers) account, and when calculating planned payments - for each buyer and customer. At the same time, the construction of analytical accounting should provide the possibility of obtaining the necessary data on:

Buyers and customers on settlement documents, which did not come;

Buyers and customers for not payable for settlement documents;

Advances received;

Promissory bills, the transfer of funds for which they did not come;

Bills discounted (taken into account) in banks;

Bills for which cash did not arrive on time.

Analytical accounting for each buyer is conducted in Vedomostu No. 38. At the end of the month, the data on account 62 is transferred to the magazine-order number 11, and from it to the main book.

At certain moments of economic activity, the organization may have no cash in accounts to pay for current operations. Violation of the fulfillment of obligations may lead to negative consequences - lawsuits of creditors, fines of tax and customs authorities. In addition, the Civil Code of the Russian Federation establishes responsibility for failure monetary obligations (Art. 395). If the payment is delayed, the organization will obliged to pay interest on the entire amount of the unfulfilled monetary obligation, based on banknotes The percentage acting at the location of the lender at the time of voluntary satisfaction of the creditor's claims, on the day of filing a claim or decision of the arbitration court.

In order to prevent violation of its monetary obligations in the temporary absence of funds in accounts, the organization may borrow funds on conditions of urgency, repayment and payability. The organization can get a bank loan that will need to return to the agreed period, and pay interest during the use of loan. You can also conclude a loan agreement with another enterprise that has temporarily free cash, or an organization - a joint stock company can resort to release additional shares or placement of bonds.

There is such a form of solving the problem of the temporary lack of funds as commercial loan.A commercial loan is provided in the form of a deferment or installment of the payment provided for by the contract with the supplier or contractor. At the same time, interest for the use of the loan is included in the contract price of goods, works and services. Commercial loan can be decorated veksel(bill loan).

In case of difficulty with free cash, the organization may include a condition about the advance payment in a treaty with its client. This makes it possible to receive cash to pay current expenses, delaying the fulfillment of obligations under this contract. Advance payment Also is a type of commercial loan.

The loan is a system of economic relations that develop in the transfer of value in a natural or monetary form by one legal entities to other temporary use under conditions of urgency, repayment and, usually, with a percentage payment.

In conditions market economy Commercial and bank loans. The latter is issued by banks in the form of cash loans used to expand production and as a source of payment tools for current activities.

If a borrowed funds Not all are required immediately, and parts for a certain period of time, it is possible to decor in the bank credit line Instead of a one-time loan. At the same time, the total amount is determined, within which the borrower can spend funds from its loan account (or which will be part of the borrower in terms of coordination with the Bank, and it will spend them as needed). In this case, interest for the use of credit resources is charged only on the actual amount transmitted to the borrower.

The procedure for issuing and repaying loans is determined by relevant legislation and is regulated by a loan agreement between the organization and the bank. The contract establishes objects of lending, the conditions and procedure for granting a loan, the timing of its repayment, the form of mutual support of obligations, interest rates, the procedure for their payment, the rights and responsibility of the parties, the list of documents, the frequency of their presentation.

The return period of the funds received by the borrower is determined either in the loan agreement, or in an urgent obligation - the document to be obtained by the borrower of each amount within total amount loan agreement.

Before contacting a specific bank for loans, the organization must carefully weigh the feasibility of obtaining it and the possibility of returning, to evaluate and compare the terms and repayment of the loan by various commercial banks from the point of view of the deadlines to which credit, interest rates and other requirements are provided. In turn, the Bank carefully analyzes the solvency and liquidity of the organization, assessing its capabilities to return a loan in a timely manner and pay interest. To do this, it is entitled to request the balance sheet and other reporting of the Organization, to verify the loan to ensure the relevant inventory and material values, familiarize themselves with the documents reported.

Depending on the purpose of use, loans are divided:

On loans for financing current means;

On loans for financing capital investments.

By timing, bank loans may be short-term - up to the year and long-term - over the year. Short-term bank loans serve as one of the sources of formation of working capital organizations. The optimal term of such loans is the time of turnover of funds in lending business processes. For these purposes, differentiated deadlines for the use of borrowed tools in time are usually developed, since in most cases the value of the paid percentage directly depends on the period for which a loan is issued.

Long-term bank loan is mainly issued for the costs of capital construction, reconstruction and other investment. This kind of loans should pay off due to the profit received from these events.

To account for operations for obtaining and repaying loans and loans, passive accounts 66 "Calculations for short-term loans and loans" and 67 "Calculations for long-term loans and loans. " The obtained loans and loans reflect on the loan of these accounts in correspondence with accounts for accounting for cash and settlements, and the repayment of loans and loans - on the debit of accounts to correspondence on cash accounts (Table 9.3).

For the use of a loan, the organization, as noted, in accordance with the terms of the loan agreement is obliged to pay interest. Interest on the loan is a fee for the services of the Bank, its provided. The generally accepted form of percent determination is annual interest, i.e. the interest rate payable to the Bank for the use of credit funds during the year.

Interest for the use of the loan is charged monthly from the date of crediting funds to the organization's account in accordance with the procedure established by the Treaty. The amount of interest increases the main loan obligation.

Performance by the organization of interest obligations should be carried out within the time limits established by the Treaty. If such dates are not defined, then interest is paid monthly until the day of returning the loan amount.

Interest accrued, as a rule, in one way:

- by the formula of simple percent;

- according to the formula complex interest;

- Using a fixed or floating interest rate in accordance with the terms of the contract.

If the contract does not specify the method of interest accrual, the interest accrual is made by the formula of simple percent using a fixed rate (clause 3.9 of the provisions Central Bank Of the Russian Federation dated June 26, 1998 No. 39-P "On the procedure for accrualing interest on operations related to the involvement and placement of cash by banks, and reflect the indicated accounting accounts").

Since the term of the loan agreement can be both less and more than a year, then the annual interest rate Translated into the daily division by the number of days a year.

Crediting schemes can be different. Most often in banking practice are the following:

1) The bank lists the amount of the loan to the organization's current account. After the deadline, the loan is repaid by transferring a loan amount and interest payments to the Bank;

2) A special loan account opens in the organization to an organization, which is credited to the organization's revenue and from which received the calculated documents. If the organization's funds are missing for settlements on obligations, the bank credits it within the amount established in the contract. The amount of the loan received is defined as the difference between the receipts and payments on a loan account. Credits on the loan are made in the period established by the contract. Such a credit scheme is called a contract loan;

3) The bank opens the organizations a special current account on the security of inventory and securities. Within the secured loan, the Bank pays all accounts of the organization. The loan repayment is made at the first request of the Bank at the expense of the funds received for the organization's current account, or by implementing the collateral. Hence the name - onchool loan (credit to demand);

4) The Bank provides accounting loan to the bill holder by buying (accounting) bills before the payment period on it. The owner of the bill receives from the bank the amount specified in the bill, minus accounting rates, commission payments and other bank expenditures. Closing a credit loan is made on the basis of the notification of the Bank on the payment of the bill;

5) The Bank acquires the organization with the right to recover receivables of buyers of goods, works and services of this organization. At the same time, it lists an organization of 80-90% of the amount of accounts for shipped products (performed works, services rendered) at the time of their presentation. After receiving the payment on these accounts from buyers, the Bank lists the organizations that remained 10-20% of the amount of accounts minus interest and commission remuneration. Such a form of lending was named factoring.

In accordance with PBU 10/99 and PBU 15/01, the accrued and paid interest on the loan are for the borrower of its other expenditures and are reflected in the debit of account 91 "Other income and expenses" and account loan 66 and 67.

Here it should be noted two points.

1. When using borrowed funds for preliminary payment, the issuance of advances related to the acquisition of commodity values \u200b\u200baccrued by the borrower interest on the loan relate to an increase in receivables and are reflected in the debit of accounts 60 "Calculations with suppliers and contractors" or 76 "Calculations with different Creditors and creditors "and account loans 66 and 67. When valuables are received, their cost increases by the amount of accrued receivables (debit accounts 10, 15 and other and credit accounts 60 and 76). Subsequent interest charges for the use of a loan under the specified values \u200b\u200bare already taken into account in general, i.e., it is included in other expenses.

2. When using loans obtained to finance the acquisition of fixed assets, the interest accrued until the adoption of objects to accounting includes initial value The object and reflect the debit of 07 "equipment to installation" and 08 "Investments in non-current assets". After making fixed assets to account, accrued interest are included in other expenses (debit account 91 and credit accounts 66 and 67).

The organization issued a short-term bank loan in the amount of 500,000 rubles. For a period of 4 months with the payment of interest at a rate of 20% per annum. The loan amount was recorded at the expense of the Organization on August 10. The organization returned a loan along with interest for the entire period of use of borrowed funds on December 20.

Borrowed funds were used by the organization for pre-payment of goods. Payment was made on August 11, and the goods themselves are obtained from the supplier on August 30.

The following accounting records must be made in accounting.

Bank loans may be issued both in rubles and in foreign currency. Calculations related to loans in foreign currency are taken into account in rubles at the rate determined by the date of statement of monetary documents.

Currency differences in foreign currency loans include 91 "Other income and expenses". The term difference is defined as the difference between the amount of the loan received at the rate on the day of receipt and the sum of the same loan at the rate on the repayment day.

Use of borrowed funds for the acquisition and (or) construction of an investment asset. Under the investment asset it is understood as the object of property, the preparation of which to intended use requires considerable time (facilities of fixed assets, property complexes and other similar assets requiring long time and the cost of acquiring and (or) construction).

Acquisition of facilities of fixed assets that do not require installation, for example, the acquisition of a car for official purposes is not considered the acquisition of an investment asset.

If the obtained borrowed funds are used by the organization for the acquisition and (or) construction of an investment asset, then the costs of them should be included in the cost of this asset and repaid by accrual depreciation, except for cases when the accounting rules are not provided for accounting.

If the depreciation on the main means is not charged, then all costs associated with obtaining a loan are taken into account as part of other expenses.

If the depreciation is calculated by the main tool, then the loan costs are included in the initial value of fixed assets.

This procedure is valid when performing the following conditions:

In case of costs of acquisition and (or) the construction of an asset;

The period of payment of interest on the loan (loan) occurred;

The cost of the main fund is reflected in the composition of capital investments;

The mainstater is not commissioned.

If these conditions are not fulfilled, all costs associated with obtaining a loan are taken into account as part of other expenses.

Upon termination of work related to the construction of an investment asset, for a period of over three months, the inclusion of loan costs in the initial cost is suspended. The costs per period of termination of work are subject to attributable to other expenses of the organization. In this case, the cessation of work is not considered the period during which additional coordination of the organizational and (or) organizational issues arose during the construction of technical and (or) organizational issues occurs.

The inclusion of the costs of obtained loans (loans) in the initial value of the investment asset terminated from the first day of the month following the month of the adoption of an asset to accounting as an object of fixed assets or property complex (according to the relevant types of assets forming the property of the complex), or from the first day The month following the month of the actual start of operation (if the actual exploitation of the investment assets began before it is taking into account as an object of fixed assets or property complex) (paragraph 30, 31 PBU 15/01). After this date, the costs of obtained borrowed funds are included in other expenses of the borrower organization.

The organization will make a bank in the amount of 3,000,000 rubles. For the construction of the workshop. Credit taken for three years with the payment of interest at a rate of 18% per annum. The loan amount was received at the expense of the enterprise on March 10, 2004, the construction of the workshop was adopted as part of the organization's fixed assets on November 10, 2006.

In 2004, the following accounting records are drawn in the organization:

In the reporting 2005:

In the reporting of 2006:

In the reporting 2007:

In a market economy, the organization can receive borrowed funds not only in the bank, but also from other organizations within the country and abroad. Short-term and long-term loans attracted by issuing and placement of securities are recorded in accounts 66, 67 on the relevant subaccounts.

The receipt of funds from the sale of shares of the labor collective, shares and bonds of organizations, as well as on other obligations, reflect on the debit of accounting accounts or accounts 70 "Calculations with wage personnel" and credit accounts 66 "Calculations for short-term loans and loans" and 67 "Calculations on long-term loans and loans."

If the securities are sold by the organization at a price exceeding their nominal value, then the difference between the sale price and the nominal value reflects on the credit of the account 98 "Incomes of future periods", and then evenly throughout the loan period are written off from the debit of account 98 "Incomes of future periods" On credit account 91 "Other income and expenses".

If the bonds are accommodated at a price below their nominal value, then the difference between the placement price and the nominal value of the bonds is indicated evenly during the period of circulation of bonds. The amount of detachments debit account 91 "Other incomes and expenses" and credit the account 66 "Calculations on short-term loans and loans" or 67.

Accounts due to interest on received loans reflect on the loan account 66 "Calculations on short-term loans and loans" or 67 "Calculations on long-term loans and loans" and the debit of accounting accounts for paying sources in the same way as on bank loans.

The costs associated with the release and distribution of securities take into account the debit of account 91 "other income and expenses" from the loan of relevant settlement, monetary and material accounts.

When repaying and returning securities, they are written off in the debit of accounts 66 "Calculations on short-term loans and loans" or 67 "Calculations on long-term loans and loans" with a loan account account accounts.

Termination of obligations under the loan agreement can be issued in the form of an indental or innovation (Art. 409 and 414 of the Civil Code of the Russian Federation). In this case, debts on the above agreements are considered redeemed, but arises new duty From the loan agreement. Since the conclusion of an agreement on the compensation of the Parties to the Parties is governed by the Rules of Purchase and Sales Contracts or compensated provision of services. In accounting, the innovation of debt is reflected: on the debit of accounts 60, 76 and the loan of accounts 66, 67.

When returning the borrower of loans obtained in kind, cost differences in the assessment of property obtained as a loan, and property transmitted for repayment may occur. The differences arising are reflected in the borrower as other expenses (debit account 91, accounts credit 66 and 67) or other income (debit accounts 66 and 67, account credit 91). Upon delay in the repayment of the loan and late payment of interest on a loan to the borrower, penalties are applied, which are reflected in the debtor as part of the entire expense (according to the debit of account 91).

Analytical accounting of loans and loans is carried out by their species, timing, credit organizations. On accounts 66 and 67 on individual subaccounts, settlements with credit institutions on accounting operations (discount) of bills and other obligations are taken into account. In these situations, the loan is not provided with a bank in cash, but bills issued by this commercial bank.

Commercial loan can be provided in the form bill loan or open accounts Either in the form of an advance issued by the organization of buyers.

Credit open account It is provided by agreement between the supplier and the buyer, according to which the supplier records the cost of sold and shipped goods as its debt, and the latter undertakes to repay the loan within the prescribed period. An open account loan is practiced with regular supply of goods with periodic repayment of debt under time.

With a bill credit, the Borrower's organization uses issued bills to repay debt for purchased materials, goods, services received, completed work. The term of appeal of each bill is due to the loan agreement between the Bank and the Borrower Organization. According to the Agreement, the organization receives a package of bank bills and uses them to pay for goods, works, services by making a transfer letter on the back of the bill. The number of transfer inscriptions is not limited.

After the expiration of the bill of exchange of the bill, the last willssel holder presents to pay in the bank. If the organization acquires bills only as a facility of financial investments, their accounting is carried out in the manner prescribed for investment in securities.

Accounting for a commercial loan is carried out on accounts 60 "Calculations with suppliers and contractors", 62 "Calculations with buyers and customers" on the relevant subaccounts (calculations on the bill loan, calculations on an open account).

Operations for the sale of bills are reflected in the bill holder at the debit of accounts 51 or 52 (on the actually received amount of money), account 91 (at the discount - discount) and credit of accounts 66 and 67 (on the nominal value of the bill).

The discount means the difference between the amount specified in the bill, and the sum of the funds actually received on it.

The ventricler's organization sold a bill with a nominal value of 100 thousand rubles. With a maturity of three months in 80 thousand rubles. An accounting record will be made on this operation:

Dt account 51, CT accounts - 80 thousand rubles;

Dt account 91, CT accounts - 20 thousand rubles.

For uniform assignment of expenses on the bill, i.e., discount (or percentage - if the bill is provided for the payment of percent over its nominal value), on other expenses, the credentials can take into account these costs before 97 "expenditure of future periods" followed Uniform debiting in debt 91. On the amount of debt service costs in this case will be written by recording:

Dt account 97, CT account 66;

DT account 91, CT account 97.

According to issued bills, operations can be carried out on the secondary placement of previously received bills. In this case, the bill holder transmits the previously received bill to the lender (new lender). The resulting loan is issued by the record:

Dt accounts 51, 52 - on the actually received amount

Dt account 91 - on the amount of discount,

CT account 66, 67 - on the nominal value of the bill.

Operations for obtaining and repayment of short-term and long-term loans and loans for magniation-order are carried out in the relevant statement and a journal-order No. 45, and in the conditions of automated accounting - in the appropriate computerogram. These registers are open for a year. There are records in them on the basis of bank statements and documents attached to them as they are received per day or several days.

Organizations operating in the territory Russian Federation And being it subjects, subject to all legislative acts of Russia. It does not constitute exception and tax legislation.

Taxation system modern Russia represents a combination of federal, regional and local taxes, principles, forms and methods of their establishment, changes and cancellations, payment and application of measures to ensure their payment, implementation tax control, as well as bringing to responsibility and responsibility for violation of tax legislation.

The following taxes are applied in the practice of Russian economy:

1) general system taxation;

2) Special Tax Modes:

Taxation system for agricultural producers (ECHN),

Simplified taxation system (USN),

Unified tax on imputed income for certain types of activities (UNVD).

Organizations working on general regime taxation, pay all taxes that are applied in the country and in relation to which the organization acts as a taxpayer. These taxes include:

Federal taxes (value added tax, excise tax, income tax, income tax individuals, one social tax, duties, forest, water, ecological, federal license fees - Art. 13 of the Tax Code of the Russian Federation);

Regional taxes (property tax of organizations, gambling tax tax, regional license fees - Art. 14 of the Tax Code of the Russian Federation);

Local taxes (land tax, local licensed fees - Art. 15 of the Tax Code of the Russian Federation).

Organizations working on special tax modes pay one special tax instead of four. In other words, the transition to a special tax regime means the abolition of the following taxes:

1) for organizations:

Profit tax

Property tax

Single social tax;

2) for individual entrepreneurs:

Income tax with individuals

Value added tax

Property tax of individuals

Single social tax.

Eschn Taxation System It is a special tax regime and allows you to comply with the principle of tax equality, ensure uniform criteria for all business entities in the field of agricultural production, regardless of the type of agricultural products produced.

Only those organizations, the economic specialization of which make it possible to take this system to have a share of revenue (works, services), the share of revenue from the sale of produced and recycled own agricultural products is not less than 70%.

In accordance with paragraph 1 of Art. 346 2 Tax Code of the Russian Federation to payers of a single agricultural tax attributed organizations and individual entrepreneurs (including peasant farms), which have passed on the payment of the ESHN in the manner prescribed by ch. 26 1 NK RF.

According to paragraph 3 of Art. 346 2 of the Tax Code of the Russian Federation is not entitled to go to the payment of the ESKN:

1) organizations and individual entrepreneurs engaged in the production of excisable goods;

2) organizations and individual entrepreneurs translated on the tax system in the form of a single tax on imputed income for certain types of activities in accordance with ch. 26 3 of the Tax Code of the Russian Federation;

3) organizations with branches and representative offices.

The transition to the payment of the ESHN does not provide for the management of accounting proceedings with agricultural producers to the simplified method (in addition to legislation in the field of regulatory regulation, providing its maintenance with a simplified method with a reduction in relevant reporting forms). In this sense, the advantages of taxpayers of the ESSC compared to other taxation systems is not available.

The object of taxation of the Eskhn is the tax base. Tax Base The monetary expression of income reduced by the amount of expenses is recognized. At the same time, expenses are considered reasonable (economically acquitted) and documented the costs carried out by the taxpayer. Article 346 8 of the Tax Code of the Russian Federation defines a fixed size tax rate in the amount of 6% of tax base.

From January 1, 2003, a special tax regime was enacted provided for by ch. 26 2 Tax Code of the Russian Federation "Simplified Taxation System".

Organization have the right to go to the USN If, according to the results of nine months of the year, in which she filed an application for the transition to this taxation system, the income from sales without taking value added tax did not exceed 11 million rubles. In this case, the revenue limit for the transition to USN is determined without sales volumes by type of activity translated on single tax on imputed income.

Also on a simplified tax system may be projected to organizations that:

The average number of employees is no more than 100 people;

The residual value of the fundamental funds and intangible assets in their property does not exceed 100 million rubles;

No branches and representative offices.

The simplified taxation system may be canceled by the Organization, if for the reporting year, revenues from the sale of goods (works and services) will exceed 20 million rubles.

The simplified tax system cannot go to:

1) according to the taxation regime:

Individual entrepreneurs if they are transferred to the taxation system in the form of UNVD,

If not expired two years after the individual entrepreneur has lost the right to apply "Simplified";

2) by type of activity:

Professional participants in the securities market,

Banks, insurers,

Organizations and individual entrepreneur, paying Eschn,

Individual entrepreneurs engaged in gambling business

Individual entrepreneurs engaged in the production of excisable goods,

Notaries engaged in private practice.

Also cannot go to the simplified system of taxation of the organization in which the share of other organizations in the authorized capital is more than 25%.

Taxation object when applying this taxation system in accordance with Art. 346 14 of the Tax Code of the Russian Federation (on choosing a taxpayer):

Income, i.e., economic benefit in cash or natural form, in the amount of 6%;

Revenues reduced by the amount of expenses - in the amount of 15% (but at least the amount minimum taxdefined as 1% of the amount of income).

Application of a simplified taxation system based on patent It is allowed to individual entrepreneurs who do not attract employees in their activities and carrying out one of the following activities (total 58 species):

1) tailoring and repair of clothing and other sewing products;

2) manufacture and repair of knitwear;

3) manufacture and repair of knitted products;

4) tailoring and repair of clothing from fur;

5) manufacture and repair of shoes;

6) manufacture, assembly, repair of furniture and other joinery;

7) photo-, film and video services;

8) repair and maintenance of cars;

9) transportation of passengers and goods on automobile and water transport;

10) Repair of apartments;

11) veterinary service;

12) ritual services.

The patent is issued (on the choice of the taxpayer) by the quarter, half of the year, nine months, year. The annual cost of a patent is defined as appropriate tax rate The percentage of a potentially possible to receive for each type of entrepreneurial activity individual entrepreneur Annual income.

A single tax on imputed income introduced for activities:

1) household services;

2) veterinary services;

3) repair services, maintenance and car wash;

4) retail (on the square of no more than 150 m 2);

5) catering services (on an area of \u200b\u200bnot more than 150 m 2);

6) motor transport services for the transport of passengers and goods (no more than 20 vehicles);

7) distribution or placement of outdoor advertising.

UBD payers are not entitled to apply a simplified tax system.

The object of taxation under UNVD is imputed income - a potentially possible income (base profitability) of a taxpayer of a single tax, calculated taking into account the factors directly affecting its receipt.

The tax rate for UTIIs is set in the amount of 15% imputed income.

Accounting for tax calculations is carried out on an active-passive account 68 "Calculations for taxes and fees". The account 68 may have a deployed balance. Subaccounts on taxes and fees are opened to this account: "Income tax", "Value Added Tax", "Income Tax", etc. Payment amounts are governed by legislation at the federal or local level indicating the maturity time. At the end of the year, the amount of payments in accordance with the calculations produced are adjusted: the inaccuated amounts are detached, the excessive submitted are counted at the expense of the next payments or to be returned.

Depending on the sources of compensation, the following payment groups are allocated:

1) included in the cost of goods (works, services):

Water fee within the established limits,

Land tax and rent for land

Wood vacation fee

Fee for the use of subsoils

Deductions for reproduction of the mineral resource base,

Deductions and costs of land reclamation,

Payments for maximum allowable waste, emissions, discharges into a natural environment,

Registration fee,

Deductions for reproduction and protection of forests,

National tax;

2) Realged for sale:

Value added tax

Customs duties;

3) Related on the financial results of the organization:

Income tax

Property tax,

A single local target collection (for the detention of the police, the landscaping of the territory, the collection for cleaning the territory of the settlement),

Income tax from participation in the activities of other enterprises,

Tax on dividends, interest on shares, bonds (except public) and other securities,

Casino income tax, gambling houses, video galleons, from slot machines,

Income tax from concert-spectacular activities in premises with the number of places of more than two thousand,

Other taxes.

Accrued taxes and fees (federal, regional and local) on the basis of tax declarations are recorded on the credit account 68 "Calculations on taxes and fees" and the debit of various accounts, depending on the sources of taxation and fees, included in the cost of products (goods) - debut accounts 20, 26, credit account 68; expenses attributed for sale - debit accounts 90-3, 90-4, 90-5, 91-2, account credit 68; Payments paid by financial results- Debit account 91-2, 99, account credit 68.

According to the debit of account 68, the amounts actually listed in the budget are indicated, as well as the amount of value-added tax, written off from account 19 "Value Added Tax on Acquired Values."

Analytical accounting on account 68 is based on taxes. The construction of analytical accounting should provide the possibility of obtaining the necessary data on current tax payments, overdue tax payments, penalties, delayed and determined by the amount of tax and fee.

One of the most difficult objects for accounting for payments with the budget is Accounting for income tax calculations. Accounting for calculations in this case is governed by PBU 18/02 "Accounting for income tax calculations", approved by the Order of the Ministry of Finance of Russia of November 19, 2002 No. 114n. The application of this provision allows to reflect in accounting and accounting reporting a difference in accounting tax (loss) recognized in accounting, from tax on taxable income formed in accounting and reflected in tax Declaration For income tax.

In addition, PBU 18/02 provides for the reflection in accounting not only the amount of income tax payable to be paid to the budget, the amounts of excessively paid and (or) a recovered tax, due to the organization, the amount of the incurred taxation of the tax in the reporting period, but also fixing Accounting amounts capable of influencing the amount of income tax on the income reporting periods in accordance with the current legislation, the so-called permanent differences, temporary differences and permanent tax obligations.

The difference between accounting profit (loss) and taxable profit (loss) of the reporting period formed as a result of the application of various rules for recognizing income and expenses, which are established in regulatory legal acts on accounting and Russian legislation on taxes and fees, consists of permanent and temporary differences .

Under constant differences The income and expenses that form accounting earnings (loss) of the reporting period and excluded from the calculation of the tax base for income tax both the reporting and subsequent reporting periods are implied.

Information about permanent differences It may be formed on the basis of primary accounting documents: either in accounting registers, or in a different order determined by the organization independently.

The constant differences (PR) arise as a result:

Excess of actual expenses taken into account in the formation of accounting profits (loss), over the costs adopted for tax purposes, on which limitations are provided;

Non-recognition for the purpose of taxation of expenses related to the transfer is free of charge of property (goods, works, services), and expenses related to this transmission;

Non-recognition for the purposes of taxation of the loss associated with the appearance of the difference between the estimated value of the property when making it in the authorized (share) capital of another organization and the cost of which this property is reflected in accounting balance in the transmission side;

Education losses transferred to the future, which, after a certain time, according to the current legislation on taxes and fees can no longer be adopted for tax purposes both in the reporting and subsequent reporting periods.

The constant differences of the reporting period (AF OP) are reflected in accounting separately (in analytical accounting of the appropriate account of assets and liabilities, which arose a constant difference).

Permanent tax obligation - This is the amount of tax, which leads to an increase in tax payments for income tax in the reporting period. It is recognized by the organization in the reporting period, which arises a constant difference.

The constant tax liability (FNO) is defined as follows:

The pento is reflected in accounting on account 99 "Profit and Losses", subaccount "Constant tax obligation", in correspondence with the account of account 68 "Calculations for taxes and fees".

Temporary differences - revenues and costs that form accounting profits (loss) in one reporting period, and the tax base for income tax - in another or other reporting periods. Temporary differences (BP) depending on the nature of their influence on taxable profit (loss) are divided as follows.

1. Subdued temporary differences (VD) When forming a taxable profit (loss), lead to the formation of a deferred income tax, which should reduce the amount of income tax payable to the budget in the following reporting or subsequent reporting periods.

Subdued temporary differences are formed as a result:

Applications In the case of selling facilities of fixed assets of different rules for recognition for accounting and tax purposes residual value facilities of fixed assets and expenses related to their sale;

Applications in different ways recognition of commercial and managerial expenses in the cost of sold products, goods, works, services in the reporting period for accounting purposes and tax purposes;

The loss transferred to the future not used to reduce income tax in the reporting period, but which will be adopted for tax purposes in subsequent reporting periods;

Availability of payables for purchased goods (work, services) when using the cash receipt method for determining income and expenses for tax purposes, and for accounting purposes, based on the assumption of the temporal certainty of the facts of economic activities;

Overly paid tax, the amount of which is not returned to the organization, and adopted to a test in the formation of taxable profits in the following reporting or subsequent reporting periods.

2. Taxable temporary differences (NVR) When forming a taxable profit (loss), lead to the formation of a deferred income tax, which should increase the amount of income tax payable to the budget in the following reporting or subsequent reporting periods.

Taxable temporary differences are formed as a result:

Recognition of revenue from the sale of products (goods, works, services) in the form of income from ordinary activities of the reporting period, as well as recognition of interest income for accounting purposes, based on the assumption of the temporal certainty of the facts of economic activity, and for tax purposes - on the cash method;

Applying different methods for calculating depreciation for accounting purposes and goals for determining income tax;

Applications of various rules for reflection of interest paid by the Organization for providing it with funds for cash (loans, loans) for accounting and tax accounting purposes;

Delay or installments on the payment of income tax.

Submitted temporary differences (VD OP) and taxable temporary differences (NVR OP) reporting period are reflected in accounting, separately (in analytical accounting of the appropriate account of assets and liabilities, in the evaluation of which caused a temporary difference or taxable temporary difference).

These differences in the formation of taxable profits lead to the formation of a deferred income tax.

Deferred - The amount that affects the amount of income tax payable to the budget in the following reporting or in subsequent reporting periods.

Deferred tax asset - Part of the deferred income tax, which should lead to a decrease in the income tax payable to the budget in the following reporting or subsequent reporting periods.

The organization recognizes deferred tax assets in the reporting period when subtracted time differences arise, subject to the existence of the likelihood that it will receive taxable profits in subsequent reporting periods.

Deferred tax assets should be reflected in accounting, taking into account all subtractable time differences, except when there is a possibility that the subtracted temporary difference will not be reduced or fully repaid in subsequent reporting periods.

Deferred tax assets (it) are defined as follows:

Deferred tax assets are reflected in accounting on a separate synthetic account on accounting. At the same time, in analytical accounting, it is recorded differentially by type of assets, which caused a temporary difference was evaluated.

The organization passed on the balance of October 20, 2006 the main remedy for the amount of 180,000 rubles. with a term useful use 5 years. Profit tax rate 24%. For accounting purposes, the organization carries out depreciation by applying the amount of useful years of useful use, and for tax accounting purposes - a linear method.

In the preparation of accounting reports and the tax return on income tax for 2006, the organization received the following data:

Submitted temporary difference in determining the tax base for income tax for 2006 amounted to 4,000 rubles. (10,000 rubles. - 6 000 rub.).

A deferred tax asset in determining the tax base for income tax for 2006 amounted to 960 rubles. (4 000 rub.? 24%).

This amount (960 rubles) must be reflected by the wiring:

DT account 09, CT account 68.

As it decreases or full repayment Substracted temporary differences will decrease or fully dedicted deferred tax assets. The amounts that are reduced or are fully repaid in the current reporting period, it is reflected in the debit of account 68, the credit of the account 09.

In the event that there is no taxable profit in the current reporting period, but there is a possibility that taxable profits will arise in subsequent reporting periods, then the amount of the deferred tax assets will remain unchanged to that reporting period when taxable profits arise in the organization.

The deferred tax asset during the disposal of the object by which it was accrued, is debited to the account 99 in the amount of which, on Russian legislation on taxes and fees, taxable profits both the reporting and subsequent reporting periods will not be reduced.

Deferred tax liability - Part of the deferred income tax, which should lead to an increase in the income tax payable to the budget in the following reporting or subsequent reporting periods. Deferred tax liabilities are recognized in the reporting period when taxable temporary differences arise.

Deferred tax liabilities (it) are defined as follows:

These obligations are recorded in accounting on a separate synthetic account on accounting for deferred tax liabilities. At the same time, in analytical accounting, it is taken into account differentially by types of assets and liabilities, which arose a taxable temporary difference.

The organization passed on the balance on December 20, 2006 the main remedy for the amount of 180,000 rubles. With a useful life of 5 years. Profit tax rate 24%. For accounting purposes, the company charges depreciation by a linear way, and for tax accounting purposes - nonlinear method. In the preparation of accounting reports and the tax declaration for 2006, the organization received the following data.

Taxable temporary difference in determining the tax base for income tax in 2006 amounted to 24,163 rubles. (60 163 rub. - 36 000 rub.).

Deferred tax liability in determining the tax base for income tax for 2006 amounted to: 24 163 rubles. ? 24% \u003d \u003d 5799 rubles.

This amount (5799 rubles) should be reflected by the wiring:

DT account 68, CT account 77.

As the taxable temporary differences decreased or full repayment, deferred tax liabilities will be reduced or fully repayed. The amounts on which tax liabilities are reduced or are fully repaid in the reporting period are reflected in the debit of account 77, the credit of account 68.

A deferred tax liability in the disposal of an asset object or the type of obligation under which it was credited to account 99 in the amount on which the taxable profit will not be increased both the reporting and subsequent reporting periods.

In the preparation of accounting reporting, the organization has the right to reflect the balanced balance (rolled) amount of the postponed tax assets and deferred tax liabilities.

Accounting faces - Workers who perform their functions outside the organization. To fulfill these functions, the administration issues them in the form of advances in the amount defined by the current legislation. Organizations can issue money on operating, economic and travel expenses.

The issuance of an advance payment is made to financially responsible persons with whom a material liability agreement has been concluded. The list of persons authorizing the right to receive the specified advance is approved by the order of the head.

The issuance of advances on travel expenses is made in accordance with the task of the head of the organization. A business trip is a worker's trip to order the head of the Organization to another area for a certain period for the execution of official task outside the place of its permanent work.

A travel time is set by the manager, the actual time of stay is determined by the marks on a travel certificate. The maximum way of a business trip on the territory of the Russian Federation should not exceed 40 days, not counting the time of location, and 60 days - when traveling abroad. For persons sent to the fulfillment of installation, commissioning and construction work, the travel time should not exceed one year.

The day of departure is considered the calendar day, during which the employee is serving from the place of permanent work, and during the arrival of arrival - the calendar day, during which the worker arrives at the place of permanent work. In both cases, travel time is taken into account before the station, airport or pier if they are below the location of the settlement. The time of illness during the stay on a business trip is not included in the above time.

At the time of the employee's travel, his position is preserved and middle earnings. The wage at his request can be listed at the expense of the organization at the address of the location of this employee during the business trip.

Direction on a business trip to women who have children under 14 years of age, workers who have children with disabilities or disabled people from childhood until they reach the age of 18, as well as workers who care for sick members of their families, according to medical conclusion, are not allowed without their consent .

The basis for the departure is the order (order) on the direction of the employee on a business trip. It indicates the names and initials, the structural unit, the profession (position) of the community, goal, time and place of travel, as well as sources of payment travel expenses. After the exit of the order, the employee is issued a travel certificate. It indicates the name, name, patronymic of the commaed, target and destination destination, its term and name of the organization, where the employee is served. In a travel certificate, marks are made of retirement on a business trip, arrival at the destination, retirement and return to the place of permanent work. Each mark is assigned to the signature and printing of the organization. A trial certificate is attached to the work of the work done during the period of finding an employee on a business trip. If the employee must return from a business trip on the same day, a travel certificate is not written out.

The costs produced by commodent must be confirmed documented and reflected in the advance report represented by them.

The expenses on the service business trip include:

Daily;

Housing cost (apartment);

Travel costs and other actual costs associated with a business trip (telegraph costs, etc.).

Order of the Ministry of Finance of Russia dated July 6, 2001 No. 49n from January 1, 2002. Payment of hiring residential premises is carried out by actual costs confirmed by the relevant documents, but not more than 550 rubles. per day; In the absence of documents - 12 rubles. per day. Payment of daily rate is defined in the amount of up to 700 rubles. For every day of finding on a business trip.

Travel to the business travelers and reimbursed in the amount of actual expenses confirmed by the relevant documents, without limiting the limit, in the presence of the leader's consent.

The submission of documents is optional when the administration of the organization is known in advance the costs of travel to both ends, as well as hiring costs. However, this rule applies only with the mandatory consent of the sent employee. Payment is subject to travel costs with all types of transport (except taxis), including insurance plates on the state compulsory passenger insurance on transport, the cost of services for pre-sale Tickets, as well as expenses for use in bedding trains.

The organization has the right to carry out additional payments to the employee in excess of these norms. The source of expenses repayment in this case is own means.

However, VAT for the cost of services rendered to the employee during the business period is subject to compensation from the budget only within the norms approved by the legislation. VAT sums over these norms are reimbursed at the expense of their own sources.

For accounting for settlements with accountable persons, 71 "Calculations with accountable persons" is intended. The debit of this account reflects the amounts issued under the report, as well as the amounts issued to reimbursement, in correspondence with accounts on which costs and acquired values, or other accounts, are taken into account, depending on the nature of the costs generated; And on the loan - the amounts spent by accountable persons in accordance with the approved advance report, as well as the sums of unused advances.

An accountable person in accordance with the official task for sending it to a business trip and report on its implementation (F. No. T-10A) is obliged to submit an advance payment of the amounts of consumed amounts. Advance report accountable person It is obliged to pass in the accounting department for a three-day sentence after completing the assigned task. Next time, an advance accountable person can be issued only if it does not have debts on previously received advances.

If there are unspent amounts, they are subject to compulsory return in cash or by retention from the accountable person's wages. Otherwise, such amounts are considered as an employee's income to which must be accrued insurance contributions And the income tax arranged for individuals.

The amount of recalculation is subject to compensation to the employee. At the same time, if the amount of exceeding the established norms concerns the daily rate, it is subject to inclusion in the cumulative income of a given employee, and therefore the taxation of NFFL.

Synthetic and analytical accounting on account 71 is conducted in the Order No. 7 for each amount issued under the report. Prior to the recording of the outcome of the order magazine No. 7 to the main book, they are checked with entries on corresponding accounts in other accounting registers.

Financial director V. V. Petrov was sent to a business trip from St. Petersburg to Volgograd for a period of 5 days from 20 to 25 December 2006, inclusive due to the production necessity. In the organization in accordance with the collective agreement for 2006, the rate of spending funds for the payment of daily rate of 700 rubles was established.

The amount of advance - 15,000 rubles. The actual expenses at the end of the trip amounted to 13,400 rubles. The following documents were presented: Railway tickets There and back - 7400 rubles. (including VAT - 18%). The account of the hotel is 2500 rubles. (500 rubles. 5 days). Daily - 3500 rubles. (700 rubles. 5), including within the limits of standards - 500 (100? 5).

In accordance with the current legislation, the amount of expenses on a business trip - 9,771.50 rubles. to be included in the cost of ordinary species Activities.

Accounting records are as follows:

For the disease of the employee during the period of staying in the service business trip, it is paid daily during the whole time of the disease, but not over two months, as well as the cost of hiring hiring (excluding time spent on inpatient treatment). The manual is paid at the place of work of the commaed and turn on in its cumulative income.

When traveling workers abroad They are issued an advance in the currency of the country of community based on the established daily and accommodation norms.

The currency received in the bank reflects the debit of the account 50 "Cashier" and the loan of account 52 "Currency Accounts". The currency issued to the report is written off from account 50 to the debit of account 71 and is recorded in accounting in the currency of payment and its ruble equivalent at the rate of the Bank of Russia at the time of issue.

Upon returning from a business trip and delivery of the advance report with the appointment of exclusive documents, the debt of accountable persons is written off from the account of account 71 to the debit of account 26 "general expenditures" and other accounts, depending on the type of costs at the official exchange rate on the report of the report. Course difference when changing the exchange rate during the trip is written off on account 91 "Other income and expenses": Positive - Dt account 71, CT account 91-1; Negative - DT account 91-2, CT account 71.

In the case of incomplete use by the commaable face of the received advance in cash foreign currency to pay for travel expenses, the amount of debt is repaid by a commissioned person by making the organization of cash foreign currency, traveler checks. In the presence of recalculation, the amount of debt to the sent person can be repaired by the latter by transferring funds in foreign currency from the current currency account of the organization to the currency account of the sent personally, or by issuing the amount of debt in cash in cash, or by issuing an equivalent amount of debt in rubles, calculated at the rate Ruble to foreign currencies established by the Bank of Russia at the date of repayment of debt.

Currency and shape (cash or non-cash) settlements with a comma-associated person related to the repayment of advancement of advancement in cash foreign currency for travel expenses are determined by agreement between the organization and the commaed person. At the same time, an exchange rate is applied to calculate the amount of debt, indicated in the Bank of the Bank of the Bank of Communation, confirming the exchange issued to pay for travel expenses of cash foreign currency on a different cash foreign currency. In the absence of a document of the bank of the country of commodity confirming the exchange issued to pay for travel expenses of cash foreign currency on the currency of the country of community, a course set by the Bank of Russia on the repayment date of debt is applied.

In addition to the considered types of settlements of the organization, other calculations with staff can occur with their employees. These estimated operations Given on a separate account 73 "Calculations with staff for other operations", which is intended to summarize information about all types of settlements with employees of the organization, except for payment for labor and settlements with accountable persons.

73-1 "Calculations for loans provided";

73-2 "Calculations for the reimbursement of material damage";

73-3 "Other calculations with personnel", etc.

Calculations arise on subaccount 73-1 "Calculations on loans provided" due to the fact that the administration of the organization sometimes issues the employees of the loan, as a rule, interest (to buy an apartment, cottage, land plot and other needs). When the employee receives a loan, the account 73-1 "Calculations for the loans provided" is debited, and crediting cash accounts. If one is assumed to receive interest, accounting records are made on their accrual: account debit 73-1, account credit 91-1 "Other income and expenses".

The amount of payments received from the employee at the account of the repayment of the provided loan, the account 73 is credited to correspondence with accounts 50, 51, 70 "Calculations with the staff on wage."

The magnitude of the irrevocable loan is recognized as a loss and is written off into the debit of account 91-2 "Other income and expenses".

Subaccount 73-2 "Calculations for compensation for material damage" is designed to account for settlements with financially responsible persons on the revealed shortcomings, embezzlement, embezzlement, as well as settlements with individuals for reimbursement of losses from the damage of commodity and material values, on various detections and other types of compensation caused damage organization (loss of marriage, downtime, etc.).

The recovery of the amounts in compensation of commodity losses established by the results of inventory, with financially responsible persons should be carried out in accordance with the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation).

Material responsibility for the damage caused to the Organization in the performance of labor duties is assigned to the employee if the damage occurred by its fault. The procedure for collecting damage is defined by Art. 248 TK RF. The recovery of the amount of damage not exceeding the average monthly earnings is made by order of the employer. The order can be done no later than the month from the date of the extraction of the damage. If a monthly period has expired or an employee does not agree to voluntarily induce the damage caused, and its amount exceeds the average monthly earnings of the employee, then the penalty is carried out in court.

With each salary payment, the total size of all holds cannot exceed 20%, and in cases particularly stipulated by law - 50% of the monthly salary due to the employee's payment. The size of retaining from the salary when serving correctional work cannot exceed 70% (Article 138 of the Labor Code of the Russian Federation).

At the same time, the following accounting records are made: DT account 73-2 (on the amounts to be recovered from the perpetrators), CT accounts 94 "shortages and loss from damage to values" and 98 "Incomes of future periods" (on the missing commodity and material values), 28 "Marriage in production" (for the loss of marriage of products), etc.

According to the credit account of 73-2 entries are made in correspondence with accounts: accounting of money - on the amount of paid paid; 70 "Calculations with wage personnel" - on the amount of deductions from the amount of wages; 94 "shortages and losses from the damage of values" - on the amount of disassembled disassembly in the abandonment due to the unreasonable claim.

On subaccount 73-3 "Other calculations with staff" take into account calculations with employees on operations not provided for on other subaccounts (for example, calculations for the participants redeemed their own shares (shares) when they are repeated resale; calculations for residential homes, for uniform clothing, If certain categories of employees are obliged to wear it, acquiring it for a fee with installment payment, etc.). The debit of this subaccount reflects the value of the resold joint Stock Company Own shares (shares) in the assessment at the price of resale. The amount at a nominal value debit subaccount 73-3 and credit 81 "own shares (shares)". The difference between the actual costs of redemption of shares (shares) and their nominal value refers to 91 "Other income and expenses".

Analytical accounting on account 73 is conducted for each employee of the organization. Synthetic accounting Include 73 "Calculations with staff for other operations" is conducted in the Orders No. 8.

For accounting for settlements with different debtors and creditors, the organization uses an active-passive balance account 76 "Calculations with different debtors and creditors".

This account summarizes information on calculations on transactions with debtors and creditors not mentioned in explanations to accounts 60-73:

On property and personal insurance;

On claims;

In terms of the amount of employees of the organization in favor of other organizations and individuals based executive documents or decisions of ships, etc.

By account 76 "Calculations with different debtors and creditors" the following subaccounts can be opened:

76-1 "Calculations on property and personal insurance" - reflects the calculations for insurance of property and personnel (except for settlements on social insurance and compulsory health insurance) of the organization in which the organization acts as an insurer. At the same time, insurance is two species: compulsory (according to the requirements of legislation) and voluntary (on the initiative of the organization). Analytical accounting for subaccount 76-1 is conducted on insurers and individual insurance contracts;

76-2 "Calculations on complaints" are reflected by calculations for claims to submit suppliers, contractors, transport and other organizations, as well as presented and recognized (or awarded) fines, penalties and penalties.

The debit of account 76-2 is reflected, in particular, calculations for claims:

To suppliers, contractors and transport organizations on the funds detected when checking their accounts (after the acceptance of the latter) inconsistencies in prices and tariffs caused by treaties, as well as when identifying arithmetic errors - in correspondence with account 60 or with accounting accounts for production reserves, goods and appropriate costs, When the overwhelming of prices or arithmetic errors in the accounts presented by suppliers and contractors were found after records on accounting accounts for inventive material values \u200b\u200bor costs were performed (based on prices and calculations filed with suppliers and contractors);

To suppliers of materials and goods (works, services) for discrepancies of quality of quality standards, specifications, order; as well as to suppliers, transport and other organizations for shortage of cargo on the way in excess of the values \u200b\u200bprovided for in the contract - in correspondence with account 60;

For marriage and downtime that arose in the fault of suppliers or contractors in the amounts recognized by payers or awarded by the court - in correspondence with the accounting accounts for production costs;

To credit organizations on the amounts erroneously written off (listed) on the accounts of the organization, in correspondence with accounting accounts for cash, loans;

On fines, penalties, penalties, charged from suppliers, contractors, buyers, customers, consumers of transport and other services for non-compliance with contractual obligations, in size recognized by payers or awarded by the court (the amount of claims not recognized by payers are not taken on accounting), - In correspondence with the account 91 "Other income and expenses". Analytical accounting for subaccount 76-2 is conducted for each debtor and individual claims;

76-3 "Calculations for dividends and other income" - accounting for calculations for the organization due to dividends and other incomes, including profits, losses and other results under a simple partnership agreement;

76-4 "Calculations for deposit amounts" - calculations are taken into account with employees of the organization for the amounts accrued, but not paid within the prescribed period (due to the non-appearance of recipients). Analytical accounting of the deposit wage is conducted in the statement of employees who have not received wages on time;

76-5 "Calculations with tenants" - take into account calculations with apartment tenants and persons living in the hostels of housing and communal services of the organization, according to the dominance of accrual of rent. Analytical accounting of calculations with employees who are residents of apartments and hostels, lead in Vedomostu No. 40, which contains information on the types of target fees, accrual of debt and its repayment;

76-6 "Calculations with parents for the content of their children in children's institutions" are calculations on children's institutions that are on the balance sheet of the organization, etc.

Typical correspondence counts on account 76 is presented in Table. 9.4.

Accounting for intra-economic calculations is conducted on account 79 "Intra-economic calculations". This account is intended to reflect operations on all types of settlements with branches, offices, departments and other separate divisions of the organization allocated for individual balance sheets (intrabalance calculations), in particular the calculations on the dedicated property, by mutual release of material values, for the sale of products, works, Services, on the transfer of expenses of general management activities, on wages to workers of divisions, etc.

Accounting in organizations with branches (representative offices) or other structural units can be carried out in various forms depending on the designation of structural units, sources of financing their costs, the management structure of them, territorial location and other features. The procedure for conducting accounting in the head organization depends on the presence or absence bank account At branches and separate balance. If branches, offices and other separate divisions are allocated for a separate balance, then for calculations of a head organization with separate divisions, 79 "Intra-economic calculations" are used.

The following subaccounts can be opened to this account:

79-1 "Calculations on dedicated property" - take into account the state of settlements with separate divisions of the organization allocated for independent balances, according to the non-current and turnover assets. The transferred property is written off from the loan of the corresponding accounts (01 "Fixed assets", 10 "materials", etc.) in the debit of account 79-1. The adopted property of the organization's division comes on the debit of relevant accounts (01 "Fixed assets", 10 "materials", etc.) from the credit of account 79-1 "Calculations on the dedicated property";

79-2 "Calculations on current operations" - take into account the condition of all other settlements of the Organization with divisions allocated for individual balance sheets - by mutual release of material values, sale of products, transfer of expenses for general government activities, pay payments to employees of divisions, etc. ;

79-3 "Calculations under the contract trust management Property "- take into account the state of settlements related to the execution of contracts of trust management of property. This account keeps accounting for calculations from the founder of the Office of the Trustee, as well as the settlements on the property transferred to the confidential control, which is part of a separate balance sheet.

Property transmitted in trust management is written off by the founder of management from accounts 01 "Fixed assets", 04 "Intangible assets", 58 " Financial investments"And others in the debit of account 79" Intraconomy calculations "(at the same time, the amount of accrued depreciation is recorded on the debit of accounts 02" Depreciation of fixed assets ", 05" Depreciation of intangible assets "and a credit of account 79" Intra-economic calculations ").

The property adopted by the Trustee for a separate balance sheet is reflected in the debit of account 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments" and other and credit accounts 79 "Intra-economic calculations" (simultaneously on the amount of accrued depreciation, an account loan is recorded 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets" and the debit of account 79 "Outdoor settlements").

With the termination of the trust management agreement and the return of property, the founder of the Office makes recovery. If a contract of confidential property management provides for other property transactions transmitted to trust management, then the accounting of these operations is in general.

In the balance sheet of the allocated organization, intra-farm calculations are not reflected, i.e., in the reporting of the organization, the balances on the accounts of isolated balances are joined by the balances on the relevant accounts of the head organization.

Branches and other separate divisions reflect the property received from the headquarters on the debit of property accounting accounts and the account of account 79 "Intraconomy calculations". The return of the head organization property is written off from a loan account account accounts in the debit of account 79 "Outdoor settlements". Economic operations for the acquisition of property, accounting for the cost of the production, sale of products and others are issued from separate divisions by ordinary accounting records.

If separate units do not have a separate balance, then to account for their operations, the subaccounts to the accounts 20 "Basic Production", 23 "Auxiliary Production", 29 " Serving production and farms. "

Analytical accounting in account 79 "Intraconomy calculations" is carried out on each branch, representation, separation or other separed division Organizations allocated for a separate balance sheet, and analytical accounting for calculations on property management agreements - for each contract. Synthetic accounting on account 79 is carried out in the Orders No. 8.

According to paragraph 2, the Regulations on the conduct of accounting and financial statements in the Russian Federation, an organization in order to confirm the accuracy of accounting and reporting data is obliged to carry out the inventory of current obligations and individual types of property. The procedure for its implementation is governed by methodological instructions on property inventory and financial obligations and accounting policies Organizations.

Inventory are subject to all types of current obligations in order to confirm the validity of listened amounts on settlements with suppliers and contractors; buyers and customers; budget; employee wage, depositors and accountable amounts; With separate debtors and creditors, banks and other credit institutions - on loans, as well as with their structural units allocated for a separate balance sheet.

Special checks are subject to calculations on account 60 "Calculations with suppliers and contractors", which was the result of deviations from normal conditions when performing their obligations to the contract participants, for example, in the presence of non-modulated supplies; paid, but incomplete inventive material values \u200b\u200bor misuse of them; non-regulated sums of debt on shortcoming and embezzlement; different species receivables and payables with the expired timetable limitations.

The inventory of current obligations, as a rule, is timed to the compilation of annual financial statements, which does not exclude, however, its implementation and within the deadlines provided for by the current legislation. For example, clarification of the state of settlements with accountable persons, the staff of the organization must be implemented immediately in connection with the upcoming dismissal of some of them.

According to the results of the inventory of current obligations with buyers, suppliers, other debtors and creditors, an inventory act is drawn up with their participation with a separate reflection of the settlement states in terms of receivables and accounts. In addition, a certificate is attached to the act, indicating the nature of the current obligations for each debtor and the creditor, the name of the document confirming the presence of debt, and the person guilty of passing the limitation period.

According to the results of the inventory of settlements with banks and budget in the accounting statements, there should be no unregulated amounts. According to other calculations, their participants lead data in reporting in sums, they agreed. In the absence of such consistency, each of the participants shows the data arising from its current accounting.

Penalties, penalties, penalties, recognized by the debtor, as well as the court decision on their satisfaction, are subject to assigning on other results of the organization: Debit account 91-2, account credit 76.

Unmet claims after the expiration of the limitation period are also reflected in accounting for similar accounting wiring.

Unwitting advances identified by the results of inventory are related to increasing other income: debt debut 62, account credit 91-1.

1. What are the calculations?

2. When and how do payables and receivables arise?

3. What accounts take into account calculations for taxes and fees?

4. What documents do the primary documents on the reflection of settlements with accountable persons?

5. How are the operations related to the design and repayment of bank loans?

6. What is the difference between the concepts "exterminated" and "non-counted" receivables?

7. Name the types of payments to the budget based on the taxable base.

8. How is the analytical and synthetic account of loans and loans?

9. What taxes pay an organization working on a general tax regime?

10. What is so imputed income?

11. How are the calculations on intra-economic operations reflected?

12. What mutations are reflected in the account 76 "Calculations with debtors and creditors"?

13. What is the essence of loans and how is their accounting?

14. Name source documents On the reflection of calculations with suppliers and customers.

15. What goals are cash in the report?

16. How are the results of inventory of settlements on current obligations reflected?

17. How are settlements on claims?

1. Operations for calculations for acquired material values \u200b\u200bare recorded:

a) after the receipt of settlement documents;

b) after the payment of values;

c) regardless of the time of payment of values.

2. Accounting for commitments in accounting and in balance sheet loans is carried out:

a) at market value;

b) in amounts defined by the Terms loan contracts and loan agreements;

c) in amounts that include debt and accrued interest;

d) at the residual value.

3. Accountable amounts, not returned on time and attributed to the debit of account 94, are subsequently written off into the debit of accounts:

a) 70 "Calculations with wage personnel" or 73 "Calculations with staff for other operations";

b) 84 "Retained earnings and uncovered loss";

c) 76 "Settlements with different debtors and creditors."

4. When writing off interest on the bill for the work performed and accounting services, an account is recorded:

a) Dt account 20 (44), CT account 60;

b) DT account 10, CT account 60;

c) DT account 76, CT account 60;

d) account 91-2, CT account 60.

5. When reflected in accounting for repayment of interest on overdue loans, the amount is debited by:

a) gross profits;

b) other expenses;

c) cost;

d) Reserve Fund.

6. Amounts received by loan repayment:

a) not recognized the income of the organization;

b) recognized the income of the organization;

c) recognized the income of the organization only for accounting purposes (but not for tax purposes).

7. When taking the goods, a shortage of the provider's fault was revealed, which was presented. The arbitral tribunal refused the lawsuit, since its expired is its presentation. What are accounting wiring in this case:

a) DT account 94, CT account 60; Account 91-2, CT account 94;

b) account 76-2, CT account 60; DT account 94, CT account 76-2; Account 91-2, CT account 94;

c) account 76-2, CT account 60; Dt account 91-2, CT account 76-2?

8. What are the deadlines for the inventory of settlements with buyers and suppliers should be provided by the Firm:

a) as needed;

b) quarterly;

c) According to accounting policies.

9. When referring to the accounting tax on value added tax, the correct will be the accounting wiring:

a) Dt account 20, CT account 68;

b) DT account 90, CT account 68;

c) DT account 62, CT account 68.

10. With the sale of products, the cost of the products sold is written off by an accounting record:

a) Dt account 40, CT account 43;

b) DT account 62, CT account 90;

c) DT account 90, CT account 43.

11. Accounting for settlements with buyers and customers for paying products made, work performed or services rendered under the Group of Interrelated Organizations is conducted on the account:

a) 79 "Intraconomy calculations";

b) 58 "Financial Investments";

12. Non-modulated supplies are supplies for which:

a) the invoice is not received from the supplier;

b) did not receive settlement documents;

c) The invoice is not issued to the buyer.

13. Calculation of income tax is reflected by accounting wiring:

a) DT account 99, CT account 68;

b) DT account 91, CT account 68;

c) DT account 84, CT account 68.

14. The organization has acquired commodity and material values \u200b\u200band as a guarantee of payment discharged bill with a par value for the amount of delivery with a payment of 10% per annum. The amount of debt on this bill is reflected in the credit of the account:

a) 66 "Calculations for short-term loans and loans";

b) 60 "Calculations with suppliers and contractors";

c) 62 "Calculations with buyers and customers."

15. Participant of joint activities The share of profits due to it reflects in the composition:

a) revenue;

b) income from participation in other organizations;

c) other income;

d) emergency income.

16. Accountable amounts, not returned on time, are written off accounting wiring:

a) Dt account 70, CT account 71;

b) DT account 94, CT account 91;

c) DT account 73, CT account 71.

17. In the accounting accounting of the Organization at one counterparty at the same time, receivables and accounts are also listed. When drawing up reporting in the balance sheet, such debt should be reflected:

a) rolled out;

b) rolled, but with disclosure of information in an explanatory note;

Accounting for calculations with suppliers and contractors is aimed at collecting and summarizing information on calculations for the commodity and material values \u200b\u200breceived by the Customer, made by the customer made of work and consumed services. It is based on the following regulatory documents:

Federal Law of 21.11.1996 No. 129-FZ "On Accounting";

Federal Law of December 10, 2003 No. 173-FZ "On Currency Regulation and Currency Control";

Civil Code of the Russian Federation (part of the first) of 30.11.1994 No. 51-FZ;

Civil Code of the Russian Federation (part two) dated January 26, 1996 No. 14-FZ;

Tax Code of the Russian Federation (Part Two) of 05.08.2000 No. 117-FZ;

Decree of the Government of the Russian Federation of 02.12.2000 N 914 "On approval of rules for conducting accounting logs of received and invoices of invoices, books of shopping and books of sales in value added tax calculations";

Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34N "On approval of the Regulation on accounting and accounting reporting in the Russian Federation";

Order of the Ministry of Finance of the Russian Federation dated 06.05.1999 No. 33N "On approval of the Regulation on accounting" Establishment of the organization "PBU 10/99";

Regulations on documents and document management in accounting approved by the USSR Ministry of Finance 29.07.1983 No. 105;

Regulations on non-cash settlements in the Russian Federation, approved by the Central Bank of the Russian Federation 03.10.2002 No. 2 - P;

Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n "On approval of an accounting plan for financial and economic activities of organizations and instructions for its use";

Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49 "On approval of methodological instructions on the inventory of property and financial obligations";

The letter of the Ministry of Finance of the Russian Federation of October 31, 1994 No. 142 "On the procedure for reflection in accounting and reporting operations with bills used in the calculations between enterprises for the supply of goods, performed works and services rendered".

Accounting of calculations with suppliers and contractors determines the form of calculations, which, according to Tishkov E.I., is a set of ways and techniques for the implementation of payments, the procedure for document management and money turnover between participants in settlements and institutions of banks. When choosing a form of calculations with, it is necessary to take into account all its advantages and disadvantages. Currently, enterprises carry out their calculations:

In cash;

According to the instructions of the Bank of Russia No. 1050-y, cash flows between organizations are produced in the amount of up to sixty thousand rubles on one transaction.

Payment orders;

The payment order is valid for ten days and is accepted by the bank regardless of the availability of cash on the payer's account. It should be noted that this is the most common form of calculations, as it differs relatively simple order of document management and the acceleration of the cash flow between the participants of the transaction.

Payment requirements;

The payment request is a settlement document containing a supplier's claim (contractor) to the Buyer on payment on the basis of the costs sent to the servicing bank, the cost of the products completed and the services provided. To make a calculation, the recipient of funds issues a payment request and submits to the serving bank to collection. The disadvantages of this form compared with the calculations of payment orders are the complication of the procedure for document management and the slowdown in the cash flow.

Letters of credit;

Kerimov V.E. In its work, it gives the most brief and clear definition of the letter of credit: "Letter of credit is a special bank account, which reserves the means of organization for settlements with the supplier or contractor." When calculating letters of credit, the payer entrustes the bank serving it to the bank's depositated or loan payment of commodity values \u200b\u200bperformed by the Ra Bot, rendered services under the conditions provided for by the payer in a statement to the letter of credit. We agree with Bogichenko V.M. that in cases where the supplier (contractor) doubts the buyer's solvency and requires a preliminary payment, and the buyer doubts the reliability of the supplier and is afraid of listing money, the accreditation form of calculation is in a convenient way Conflict resolution. However, this form of calculations did not receive widespread due to the development of the organization for a long time.

Settlement checks;

Check is security, containing an unlocked disposal of a check of the bank to make the payment of the amount specified in it by the Chek holder. Tumasyan R.Z., in his work notes that at present the Bank of Russia allows you to use only deposited checks with the issuance of limited cheek books. Calculations of checks are rarely applied, since they do not have sufficient degrees of protection. In addition, they are presented to very stringent requirements for design.

Bank corporate (plastic) cards;

Currently in Russia new form Calculations actively applies, which notes Babayev Yu.A. in his work. The main advantages of this form of calculations are compactness, the use of plastic cards abroad, a system of discounts in the implementation of payments with a plastic card. The disadvantages include the possibility of theft of cash with a plastic card.

Using bills;

Payment on the bill does not occur immediately, but after a certain time, during which the credential has the right to dispose of the amount of funds on the bill. It follows that the delay of payment is equivalent to the issuance of a short-term loan. Thus, the bill is not only one of the forms of calculations, but also one of the types of commercial loan. A negative point is that the bill is a "paid" source of financing (percentage of interest on the bill).

The form of calculations chosen by partners is usually fixed in contracts for the acquisition of material valuities, performing work and services or their implementation. The contract must contain essential conditions - the subject of the contract, the conditions provided for by legislative or {!LANG-d0eade84659ec8fe5264ee59bb54576d!}{!LANG-5db742c0903d5a7dea5e03ed3051daad!}

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