Current operating expenses (especially when compiling the public sector budget). Compare: Capital Account (Capital Account) account.
Business. Dictionary. - M.: Infra-M, Publisher "All World". Graham Betse, Barry Brainli, S. Williams, etc. General editors: Doctor of Economics Sidiamy I.M.. 1998 .
Watch what is a "income account" in other dictionaries:
- (Revenue Account) 1. Account (Account), which includes income from business operations or expenses incurred during these operations. 2. The amount provided for by the amount that can be directed to the coverage of current operating expenses (especially ... ... Financial vocabulary
Account account - 1. An account that includes income from business operations or expenses incurred during these operations; 2. The amount provided by the amount that can be directed to the coverage of current operating costs (especially in budgeting ... ...
Business Terms Dictionary
- (Income and Expenditure Account) account, such an account of profits and losses (Profit and Loss Account), but component in a non-profit organization. It reflects the income and expenses of the organization, giving in balance or excess of income over expenses, or ... ... Financial vocabulary
Account of income and expenses Large accounting dictionary
Account of income and expenses - accounting account, such a account of profits and losses, but component in a non-profit organization. It reflects the income and expenses of the organization, giving in balance or excess of income over expenses, or, on the contrary, excess of expenses over ... ... Great Economic Dictionary
Financial vocabulary
- (Capital Account) 1. Account (Account), which is recorded in land investment, buildings, structures, machinery and equipment, etc. 2. The costs provided by the budget for the main articles, especially in the financial plans of the public sector ... Business Terms Dictionary
Business Terms Dictionary
An account intended to summarize information on calculations with personnel, both consistent and not consisting in the list of enterprises, on wages (for all types of wages, premiums, benefits, pensions working retirees and others ... Business Terms Dictionary
Books
- How to win money with astrology, Shatokhin Mikhail. What team to put in which direction the currency rate will change, what stocks and when is the most profitable to buy everything, where to invest your savings? These and many other people give the answer ...
- Aliens Children, or an open book for the President and History, the Fairovna flowers Rimma. To implement the intellectual rights of the younger generation, serious steps should be made in the formation of the information field: to run the federal television channel; Raise with ...
To be honest, initially this week I planned to tell you about loans and credit cards, as well as about the differences between them, and spend a small libez, but I previously decided to clarify our readers on Twitter, which they will be more interesting to learn about: About cumulative maps from Large banks or credits. Surprisingly, all unanimously voted for the first topic. We always listen to your wishes, so at the last moment I changed the topic for today's day off.
By the way, the idea of \u200b\u200bwriting about the cumulative cards from large banks I threw Artem Lutfullyn. He noted that many are afraid to trust their money to small banks or banks that were not previously heard about, the fame of the bank is more important than the interest rate figures.
The article includes banks included in the top 20 according to financial indicators, I focused on information from here. However, if, after the publication, someone from the participants drops a little, it is unlikely that it will strongly change its recognition and confidence in its consumer.
BINBANK. Profitable MasterCard / Visa Standard
- Annual service: 500 rubles
- SMS informing: for free former two months, then 50 rubles per month
- Interest rate: 7.5% per annum in the amount of up to 500,000 rubles, 2% worth above 500,000 rubles, in both cases, in the presence of financial transactions of payment for goods and services in the amount of at least 500 rubles
A good revenue card from Binbank, but I am confused by the need to make purchases in the amount of 500 rubles per month. It turns out that you can't just put the card on the shelf and keep money on it, you will constantly have to make any operations, I personally do not like it. Although the interest rate for a large bank is very good.
By the way, they have an even instant Platinum card with the same accumulative conditions and an additional cachex in 1%, but it has a cash loss commission even in its own ATMs, so it did not include it here.
Description of the map on the Bank's website: http://www.binbank.ru/private-clients/bank-card/platinum/
VTB 24. Savings account
- Annual service: depends on the type of service package (in the base for free)
- SMS-Informing: Free Month, then 59 rubles per month
- Interest rate: up to 6.5% per annum depends on the amount of the balance
- Cash removal: up to 100,000 rubles per day, up to 500,000 rubles per month
VTB24 does not have a separate revenue card, but the opening of a special cumulative account within the service packages is available. The cheapest package is "Basic" free for the client, within the framework of the "Basic" you will receive a nonienneal Card Visa / MasterCard Instant Issue. If you wish, you can make a card Visa Classic / MC Standard, but in this case the annual service will be 900 rubles.
And although I wrote in the characteristics of the account yield to 6.5% per annum, it is significantly lower in fact, judging by the screenshot below.
Description of the cumulative account on the Bank's website: http://www.vtb24.ru/personal/savings/check/pages/default.aspx
FC discovery. Profitable account
In fact, this is the usual contribution of "to demand", a separate bank card is not even issued. The minimum amount for opening is 10 000 rubles. Depending on the amount on the balance, different rates are accrued.
It is important to remember that the minimum amount at the rate must be during the entire month, otherwise you do not get the right interest.
There is another restriction: money received by non-cash payment, it is possible to remove without commission 10 days later.
Tariffs for a cumulative account: http://www.otkritiefc.ru/get_file/23681/
Bank of Moscow. Savings account
The Bank of Moscow has a separate contribution called "Cumulative Account". On it, interest on the residue is accrued immediately in two modes: on the daily balance and on the monthly minimum residue. The system, honestly, is not the most honest, because if you have held a half-month older to account 50,000 rubles, and a half-year half-tone, then you only get percentages for a smaller part, and more accrued 0.1% per annum, which, of course, crumbs.
Moscow credit bank
The ICD has two interesting options at once. The first is the contribution of "just in case", the second is an additional profitability on the cards. The contribution is the same accumulative account with the possibility of replenishment and removal at any time. The rate of deposit - 4.5%, but it does not have any additional conditions, and it is good.
The yield on the cards is offered as part of the connection of one of the paid service packages, tariffs are below:
You can not connect additional yield to the free package. In addition, to get your 8% per annum, you need to spend every month on a map of at least 10,000 rubles, which makes this proposal is not so attractive.
Additional bank card income: http://mkb.ru/facility/private_person/cards/services/card_profit.php
Russian standard. Bank in pocket
It has long ago noted that among the commentators there are a large number of customers of this bank and all of them use the "bank in pocket" and often recommend this package of services. BVK bags are different, it is possible to read in detail with all the tariffs according to this link. Regardless of your choice, you will be able to use a separate cumulative account, which is charged 8% per annum in the amount of the residue over 30 000 rubles. The same 8% charge on the balance on the map, if it exceeds 30,000 rubles. Depending on the selected package, the maximum amount is changing to which interest on the map is credited, so, in the "Standard" package there is a limit of up to 100,000 rubles, and the "exclusive" package offers you to receive income up to 600,000 rubles. By the way, if you keep money on a cumulative account, there are no such restrictions.
In general, if you want to just keep money and get percentages to the residue, I recommend executing the "Standard Package", take a free nonien card and keep money on a storage account.
Description of the Bank in Pocket Services Package on the site: http://www.rsb.ru/bvk/
Alfa Bank. Accumulative bills
Alpha Bank has two options for cumulative accounts at once, consider each of them in order.
Cumulative account "Value Time". This account will suit customers planning to keep on account of 300,000 rubles. If you do not remove the money from the account, over time the interest rate begins to grow. Below - Table with tariffs.
Cumulative account "Blitz-income". Another accumulative account for those who plan to keep large sums on the account. The profitability of the score starts from 250,000 rubles.
Description of the "Value Time" account: https://alfabank.ru/make-money/Savings-Account/TimeMoney/
Description of the account "Blitz-income" on the site https://alfabank.ru/make-money/Savings-Account/blitz
Promsvyazbank. Cumulative account "Simple Rules"
And although Promsvyazbank flew out of the TOP-10 not so long ago, it is still a system-forming bank and is known to many of you. In addition, accumulative accounts appeared some time ago, so I decided to add PSB to today's selection.
And now let's look at their rates for a cumulative account.
Do not even look at the raising permits, since the cost of the package "Your PSB Plus" is 300 rubles per month, and Orange Premium Club will reach you at all at 2,800 rubles.
Description of the accumulative option on the site: http://www.psbank.ru/personal/everyday/saving/simplerules?from\u003dcategorypage_widget
Sberbank. Savings account
Sberbank for obvious reasons is considered the most reliable bank by a majority of our population, and there is a number of objective reasons for this. I think that the logic here is quite simple: "If Sberbank falls apart, then nothing will help." And it can be seen that in the bank this reputation is actively used. Look at interest rates on a savings account, these are pure tears that do not even cover the level of inflation!
How are your money insured?
In the last article about the accumulative cards, I was asked how your money on the map was insured and how the QA will find out how much money lay on the account before the review of the license. I was not too lazy and clarified this moment at the agency myself, below the quotation from our correspondence:
Hello! Tell me please, how are my funds in a bank card insured in the event of a bank ruin? How does the ASV learn the amount of the balance on the card account? What if the bank provides incorrect information or will not provide them at all? How guarantees the accuracy of the information provided by the Bank? After all, in contrast to the contribution, I do not have a paper with the amount of the balance on the map with the stamp of the bank, therefore, in the case of which it will be enough for me to prove your right point.
Good day!
Insurance is subject to funds for individuals, regardless of citizenship that are in bank accounts, including current accounts used for settlements on banking (plastic) cards, for obtaining salaries, pensions or scholarships.
The register of the bank's commitment to depositors, in accordance with which the payment of insurance compensation is made, is formed within 7 days after the review of the license from the Bank, on the basis of the bank accounting data at the date of the license revocation. Consequently, a bank agent (which will make payments) has all the necessary information on your contribution and accrued interest to pay insurance compensation.
Yours faithfully,
GK "Deposit Insurance Agency"
As you can see if the bank has been cheating with the accounting department, then you will have nothing to prevent you, so I join the recommendation of the DCA on a periodic request for the full detail of the movement of funds in the account, after all, it will be any guarantee. However, if we talk about banks from today's article, it is unlikely that someone in the near future is waiting for a review of the license.
Conclusion
The average percent level to the residue by the usual income cards varies in the range of 8-12%. As you can see, in large banks, this range is shifted by four points down, and most of them offer accumulative accounts with a yield of 4-8%, and almost everyone has additional conditions.
This property may be important for analyzing the economic situation.
There are several types of municipal bonds. The most common bonds with a general guarantee, the issuer of which, as ensuring the return of the loan and interest, offers its reputation, creditworthiness and the right to collect taxes. These bonds are considered the most reliable and, accordingly, as a rule, have the lowest yield. Payment of the principal amount of the loan and interest on income bonds is provided only by the ability of one or another object, whose construction is funded by funds attracted by bonds. There are other types of paper bonds with a general guarantee provided only by part of tax revenues, as well as special tax bonds and bonds for industrial income.
By and large, the main goal of connections with investors, regardless of those who carry them, is an increase in value for shareholders. The top management of brokerage agencies should understand the permanent program of relations with investors helps to prepare the market for the open proposal of securities, firstly, and affects the credit rating of securities with a fixed return, secondly. Of course, the value of the stock price is clear to managers who are mired in the sale, acquisitions and other restructuring.
The amounts received for the main revenue account of the Ministry of Measures, after checking reports of stations and settlement offices for the order of accounting and finance services, are transmitted for their intended purpose, namely to settlement accounts
In addition, from the main revenue account, the IPU is listed to organizations of the Ministry of River Fleet and the Ministry of the Marine Fleet of the amount payable for them for transportation in direct mixed railway and water communication.
Main profitable, NPS account in Gosbank at the location of the road management Local income and different fees
To collect cash revenues that make up the concept of revenue, the Ministry of Runs of Communications in Promstroybank agencies operates the utility and main revenue accounts, as well as the centralized revenue-distribution account of the MPS in Promstrojibanka of the USSR.
The main profitable account opens in the Bank's institution at the location of the road management. Payments are credited to this account directly by the accounting and finance service with centralized settlements for the transportation of oil, forestry and other bulk goods. The main revenue account also receive revenue with utility returns and from stations near the road control, tariff sums and other fees listed by urban freight stations and transport and forwarding offices of the MPS.
From the main profitable account, the road management is listed
Revenue listed at the end of the month with utility revenues and not received in the same month to the main profitable account (revenue in the path in the bank system). . With LP 8) 900- - 900 Revenue listed last month and enrolled on the main revenue account in the current month A1 RAF b 4P
Revenue for the main revenue
In some cases, the implemented loads can be paid through the cash offices of the receipts of different fees. Then, on the basis of an arch of different fees and other revenues, the cost of payment costs take into account the debit of account No. 62.6. Calculations with stations for transportation fees and other receipts and credit account No. 76.0 Calculations with other debtors and creditors. Received amounts every month no later than the 5th, from the main revenue account transfer to the Deposit Account Management of the Road. On the same time on the deposit account of the road management, transfer revenue from deposit accounts of stations. If the load was implemented in the following path, i.e., not an expensive destination station, the road that realized the cargo lists the revenue from its deposit account to the deposit account of the destination road.
If the owners of the implemented goods are known, the road revenue lists on their bank accounts from its deposit account. Pre-out of revenues are held amounts due to the road for storing goods before making the transfer, the shortcake of transport payments at the departure station, the cost of implementation, etc. These amounts from the deposit account are transferred to the main profitable account. At the same time, the amount of non-discontinuities of transverse payments retained from revenue make up
According to the second list instead of account No. 68.4, account No. 78.6 on income receipts. Funds are transferred from a deposit account, respectively, to the budget and on the main revenue account of the MPS. The listed amounts note on the relevant debit positions No. 76.3, indicating the month and number of the document.
Funds treated on the expense of income from transportation are listed from the main revenue account of the MPS to the current account of the accounting and finance service in the form of advances and in the final calculation. Advances are needed to cover current transportation costs, as the expensive income due to the road is determined only next month. Advance enumerations are manufactured on the established days of the week within a monthly limit calculated by the General Directorate
Another important achievement of modern portfolio theory is to establish a specific ratio of non-consistent risk and the rate of investment profitability. The main premise is such to get enough income, the investor must have a portfolio relative to risky investments. This dependence is shown in Fig. 16.4. A straight line with a positive inclination demonstrates the risk ratio and profitability. The point where it crosses the vertical axis on which the yield values \u200b\u200bare postponed, called the yield of risk-free assets (RP). The investor can receive such profitability by investing in guaranteed tools, such as government obligations or insured cash market accounts. As you disappear from this point along the direct risk of the portfolio increases. For an example, the figure shows four portfolios from A to D. Portfolios A and B are investment tools, the yield on which exactly corresponds to the level of their risks. The portfolio with will be an excellent investment, as it brings high yield at a relatively low level of risk. Portfolio D - on the contrary, a portfolio, which should be avoided because it provides low yield at high risk.
To ensure timely transfer to the State Bank of Station Revenue in the branches of the State Bank, located near large stations, appropriate revenue accounts are open. In these accounts, the revenue received from the stations is temporarily focused on the main profitable account at the location of the road control. Revenues of stations near the control of the road, give up directly to the main profitable account.
On the main profitable account, besides the amounts listed with the utility revenues and directly incoming stations, all amounts of income accounting sector operations are credited (with the exception of revenue from the sale of goods credited to deposit accounts). The main profitable account is transferred to the settlement expense of the road income for transportation in local communication, local incomes of road management and railway stations, the amounts arriving at the station cash registers, but due to economic units of the road for work and services, and other amounts belonging to this road. From the main revenue account, the deposent amounts are paid, tariffes are paid, "costs at the expense of rental articles, accounts for the use of the Ministry of Communications, etc., the remaining sums are transferred to the Bank from the main revenue account of the road to the centralized revenue and distribution account of the MPS. On this The score comes amounts for sold annual tickets, payment for transportation on credit, subject to centralized calculations and amounts due to the Ministry of Communications for Mail.
The income accounting sector comes from the branches of the State Bank statements on the submissive revenue accounts and the main revenue account with the application of the relevant documents - the consolidated statements of revenues, monetary notes, etc. The income accounting sector checks and develops these discharges for subsequent accounting records.
In market conditions, taxes -
You can open a cumulative account through
For this:
- If you do not have an existing remote bank service agreement of individuals, then first go to the Bank's office and enter into an agreement of the comprehensive banking care of individuals in PJSC Promsvyazbank.
- Are you already connected to the PSB-Retail system? Then the opportunity to open cumulative accounts via the Internet bank you get automatically.
- Go to the Personal Account in the Internet Bank PSB-Retail, select the "Maps and Accounts" section.
- Select a suitable cumulative account and click the "Open Account" button on the screen.
- If you wish, you can list the cash to an open account from the account of your bank card, the current account or the contribution of "to demand" open in Promsvyazbank.
- Confirm operation, and all is open.
- A document confirming the opening of a cumulative account, you can get in any office of Promsvyazbank.
You can open a cumulative account in any bank office.
For this:
- Visit the Bank's office with a passport or other identity document.
- Subscribe an application for accession to the rules of integrated banking services of individuals in PJSC Promsvyazbank and other necessary documents that operates for you. Important! Check out the correctness of your details in the documents.
- If you wish, make an amount at the expense of cash through the cashier or make the transfer from your bank card account, the current account or the contribution of "to demand" open in Promsvyazbank.
- Get a support for the opening of a cumulative account.
You can familiarize yourself with the rules for opening and maintaining bank accounts.
With a list of documents required to open an account, you can familiarize yourself.
You can open an account without a visit to the office of the Bank by proxy.
For this:
If you are already a client of the bank and with you a comprehensive banking service agreement (DPO):
Step 1. Subscribe to the bank or at the notary a power of attorney on his representative, pointing out the authority in it to conclude a bank account agreement.
Step 2. Pass the dismissal power of attorney to your representative - when applying for an office with a set of documents required to open an account, and the power of attorney issued by you, you will be opened a cumulative account.
If you have not yet become a bank client and the DKO has not been concluded with you:
Step 1. Subscribe to the notary power of attorney on his representative in the form of the bank, choosing the necessary powers.
The account 91 accounting is an active-passive account "Other income and expenses", serves to obtain information on the costs and income of an enterprise on an activity that is not the main one. With typical wiring and practical examples, consider the specifics of the use of account 91 and the features of accounting of other income and expenses.
A complete list of other income and expenses can be explored in the order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n.
The score "Other income and expenses" is actively passive. The credit of the account reflects the receipt, and in the debit - consumption is taken into account:
The main subaccounts of 91 scores are presented in Figure:
The purpose of analytical accounting of 91 accounts is to provide the ability to determine the financial result based on each type of income and consumption. Consequently, when classifying income and expenses, it is necessary to take into account a homogeneous type of costs to ensure the possibility of determining the financial result for each single operation.
For example, amounts under the article "Fines, penalties on contractual obligations" can be classified as expenses and income, therefore, one can analyze the financial result on this article. Or, after analyzing the expense of expenses to pay for services of credit institutions, the company will be able to see the effectiveness of working with the Bank, whether the "products" of the bank are beneficial.
Closing 91 invoices
All subaccounts in the account "Other income and expenses" by the result of the year: Saldo for December, internal records - must be closed with wiring on subaccount 91.09.
The financial result refers to the debit (loss) or credit (profit) of the account 99 "Profit and losses".
Here is a schematic example of closing 91 accounts:
Postings of 91 accounts "Other income and expenses"
Correspondence and main wiring 91 accounts are shown in Table:
| DT | Kt. | Wiring Description | A document base |
| 91 | 01 | Write-off of retired OS objects for residual / initial cost. | OS-1, SP-51 |
| 91 | 02 | Accrual depreciation on OS, which are leased (not a subject of activity). | Accounting certificate, depreciation statement |
| 91 | 03/04 | Write-off of retired revenue investments in material values \u200b\u200b(hereinafter - MC) / NMA. | Accounting information, Act of Handover |
| 91 | 07 | Write off the equipment to the installation (sold / transmitted free) at cost. | |
| 91 | 08 | Write off the cost of investments in VNA. | Act of acceptance and transmission acts, the current purchase of values |
| 91 | 10 | Write-off of materials sold / transferred free of charge, (when disposing OS-B) at actual cost. | Act of acceptance transmissions, invoice |
| 91 | 11 | Write off the cost of the sold animals (not a subject of activity). | TTN (SP-32) |
| 91 | 14/59/63 | Creation of a reserve for reducing the cost of MC / Ensuring investment in securities / doubtful debts. Specifying amounts for reserves - return wiring. |
Accounting certificate of accounting for the creation of a reserve |
| 91 | 15 | Reflection of writing off materials (actual cost). | Act of acceptance transmissions, invoice |
| 91 | 16 | Write off the share of deviations from the accounting value of the materials sold (if a negative value is red straight). | Accounting certificate, calculation of accounting for debiting deviations |
| 91 | 19 | Writing the amount of VAT according to the materials sold (not subject to refund). | Accounting information |
| 91 | 20/21/23
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Write off the cost of maintenance of production facilities / objects on conservation. | Accounting certificate, accounting calculations |
| 91 | 23 | Write off the cost of services of auxiliary production (when disposal of OS). | |
| 91 | 28 | Write off the value of an incorrect marriage (operational work). | |
| 91 | 43 | Write-off commercial expenses (selling OS, materials). | |
| 91/ | 60 | The reflection of the amounts accrued by the contracting organization on performed works / services in the liquidation / sale of the OS, other assets / on the amount of VAT. | Invoice |
| 91 | 60/62/76 | The amount of receivables / debt is written off after the expiration of the limitation period / in no way to recover. | Inv-17, accounting certificate, protocol / executive order |
| 91 | 66/67 | Reflection of the amount% to pay for the use of loans / loans. | Accounting certificate, bank extract by r / account |
| 91 | 68 | VAT accrual (income from the sale of OS / Materials). | Accounting certificate of accounting for VAT |
| 91 | 70/69/10 | Reflection of OS-B liquidation costs. | Outfit for piecework work, act to write off values |
| 91 | 75 | Reflection of expenses (a simple partnership agreement). | Accounting Calculation |
| 91 | 51/76 | Reflection of violations of the conditions of economic contracts (paid / recognized to pay). | Execution of the Bank by R / Account, invoice, accounting certificate |
| 91.02 | 52/60/62 | Reflection of the course difference (negative). Positive - reverse wiring. |
Act on reassessment of values Accounting information |
| 91 | 73 | Write off the value of material damage (unrealistic to recover, for example, a court refusal). | Inv-17, Executive order Accounting information |
| 91 | 76 | Payment of services of credit institutions / Costs for the consideration of cases in courts. Profit to receive under the contract of a simple partnership /% of loans, income on shares, shares and securities / fines, penalties and penalties to violate the terms of contracts - reverse wiring. |
Accounting certificate, bank notification / extract, Invoice, ko-1 |
| 91 | 79 | Reflection of operations in operations with structural units (on a separate balance sheet). Reflection of income - reverse wiring. | Invoice, avizo |
| 91 | 81 | The difference between the actual costs (redemption of shares / share) and the nominal value (own shares / share of the participant). When redeeve the reflection of the difference in return wiring. |
Accounting certificate, calculation of the difference between the actual costs of redemption of shares and their nominal value |
| 91 | 94 | Write off the cost of shortage of values \u200b\u200bover the norm / from damage (in the absence of specific perpetrators). | Inv-3, Executive order, accounting certificate |
| 91 | 98 | Writing off the amount of other income (future periods). Enrollment - reverse wiring. | Accounting information |
| 99.02/ | 91 | Write off the balance of income / expenses for the month. | Calculation of the balance of other income and expenses, accounting certificate |
| 96 | 91 | Enrollment in income of the unused reserve for the upcoming costs / payments. | Accounting information |
| 60/76 | 91 | Creditor / receivables enrollment (unclaimed after the limitation period). | Inv-17. |
| 10/62 | 91 | Reflects the amounts of operations with the package. | Packing list, Invoice |
| 07/10/11 | 91 | Reflects surplus / unaccounted MC sums identified during inventory. | Inv-3, Inv-19, inv-24 |
Examples of operations and postings of 91 accounts
Example 1. Accounting for other rental income on account 91.01
Suppose, LLC "Summer", with the main activities in the field of confectionery production, receives income from renting premises in one of the production buildings. The Tenant of "Vasilek" pays 50 000 rubles monthly., According to the contract concluded. Payment for rent went on the R / account in the amount of 50 000 rub.
The amount of monthly expenses, which carries the Summer LLC for the maintenance of the room, develops from:
- depreciation deductions - 2 000 rubles;
- wages of service personnel - 8 000 rub.;
- salary taxes - 1 500 rubles;
- communal and other services - 3 000 rub.
At the end of November 2016, in the accounting department "Summer" made postings:
| DT | Kt. | Wiring Description | Amount, rub. | A document base |
| 76 | 91.01 | Accrued rent for rent for November 2016 | 50 000 | Certificate of completion |
| 91.02 | 02/70/69/23 | Specified expenses for the content of rented premises (2 000 + 8,000 + 1 500 + 3,000) | 14 500 | Receipts, accounts, acts, etc. |
| 51 | 76 | Created payment for rental services at the R / account received from the tenant "Vasilek" | 50 000 | Bank statement |
Example 2. Accounting for other income from the sale of materials on account 91.01
Suppose, other materials not used in the production of confectionery products were supposed to be implemented in Summer LLC. Wherein:
- the cost of implementation is 40 000 rubles;
- cost of materials - 15 000 rub.;
- salary and payroll taxes manufacturing workers - 4 000 rub.
Accounting for other revenues from the implemented materials was reflected in accounting for Summer LLC by the following wiring on account 91:
| DT | Kt. | Wiring Description | Amount, rub. | A document base |
| 76 | 91.01 | Accrued income from the sale of materials | 40 000 | Sales Invoice |
| 91.02 | 10 | Written by the cost of materials | 15 000 | Calculation cost |
| 91.02 | 23 | Specialized expenses related to sales (salary and taxes) | 4 000 | Salary state |
| 51 | 76 | Received funds for implemented materials | 40 000 | Bank statement |
Example 3. Accounting for banking services on account 91.02
Suppose, LLC Summer has entered into an agreement with the Bank for the provision of services. At the end of the month (reporting period), the Bank provided the following services:
- on the installation of the Bank-Client system for a period of 3 years (one-time service) - 7 000 rub.;
- for maintenance "Bank-client" (monthly service) - 400 rubles;
- on cashiable service (RKO) - 2 000 rubles;
- by collection of cash - 6 000 rub.
In the accounting of LLC "Summer" made postings on the reflection of banking services.
