Accounting. On approval of the regulation on accounting and financial reporting in the Russian Federation Approval of the regulation on accounting

What is regulated by the Federal Law on Accounting? What fundamentals and principles does the accounting law include? How to organize accounting?

Greetings, dear friends! Alla Prosyukova is in touch, professional accountant and a financier.

I am an accountant-practitioner and a banking specialist with more than 25 years of experience, therefore I will try to simply and easily tell you about the most important components of accounting and illustrate what has been said with examples from practice.

So, let's start reviewing and studying the basics of accounting.

1. What is accounting, who needs it and why?

Although I am not a supporter of a long and sometimes boring theory, knowing its main points is sometimes necessary.

- a system built in a certain way that takes into account in monetary terms all the information of the company about its property, capital, income, expenses and their change through documentary recording business transactions.

Step 6. We provide timely submission of reports

In order not to miss the deadline for reporting, I recommend that you draw up a calendar for this very delivery and keep it always before your eyes. It can be done on paper or electronically.

The taxpayer's calendar is very often published on the website of the tax department or on other specialized resources. You can see an example of this

Important! For violation of the deadlines for the submission of reports, fines are assumed: for the organization in the amount of 200 rubles. for each not submitted form, and for officials - from 300 to 500 rubles.

If you keep your records in accounting service, for example, in such as "My business", then you do not need to make a calendar and keep track of the reporting deadlines, the service itself will remind you via SMS or e-mail about the deadlines.

5. Professional assistance in accounting - an overview of the TOP-3 companies providing services

If you are not an accountant, and all these "debits" and "credits" are empty words for you, or you do not have enough time to maintain accounting records, we recommend in this case to use the help of professionals by ordering from them for your business.

Today we offer you 3 companies that provide professional services in the field of accounting.

1) My business

Internet accounting "My business" is an ideal service for companies on the simplified tax system, UTII, OSNO and Patent. Accounting in this service will not be difficult even for clients who do not have an accounting education.

For those who do not have enough time to independently maintain accounting of their company, "Moe Delo" offers an accounting outsourcing service.

If you have not yet registered your company, then using the service "My business" you can easily prepare Required documents, and it's completely free.

Fragment of tariffs for the service "My business":

Choosing a suitable tariff, you can easily:

• submit reports online;
• calculate taxes, contributions and salaries without problems;
• prepare the necessary documents;
• issue invoices directly from the service.

You can try to work in the service "" for free for a month.

2) Smart +

"Smart +" is the leading Russian accounting company in the TOP-30. The firm provides comprehensive accounting support in Moscow and the Moscow region.

The Smart + company is 24 accountants, 4 tax consultant and 3 lawyers.

When ordering the services of the company, the client additionally receives free of charge:

• building management accounting;
• selection of one employee for the client's company;
• advice on scaling a business.

The specialists of the accounting department of the company have certificates of professional accountants.

3) Olsa

Olsa is the center of professional accounting services for small and medium-sized businesses in Moscow. The company cooperates with the largest Russian banks, which allows its customers to receive discounts and bonuses from partner banks. On the Olsa website it is possible to make a preliminary calculation of services based on the needs of your organization.

Company advantages:

• guaranteed quality of services;
• clear terms of the contract;
• transparent pricing;
• liability is insured by Rosgosstrakh;
• is included in the list of the largest consulting companies.

I note that all these companies will be able to offer not only, but will gladly take on and.

6. What mistakes are encountered in accounting - TOP-4 most common mistakes

Organizations submit reports of various forms: tax (declarations, calculations, etc.), accounting (, profit and loss statements, capital movements, Money etc). The number of forms depends on the taxation system of the company.

With such a variety of reporting forms, errors often occur. Let's take a look at some of them.

Mistake 1. Violation of the procedure for preparing for the formation and submission of reports

Formation and submission of reports requires some preparation. Inventory is one of the preparatory process steps to avoid many mistakes.

If the inventory procedure is violated, it is highly likely that you will end up with inaccurate data in the reports.

In preparation, the data of accounting registers may remain unconfirmed, which can also contribute to the appearance of errors in accounting. In such a situation, sometimes a partial one may be required (for more details, read a separate article on our website).

Mistake 2. Distortion of the original cost of fixed assets

Accounting for fixed assets (OS) is a very complex issue, checks very often reveal various kinds of errors. Perhaps the most common is distortion original cost OS objects.

Other common mistakes when determining the cost of fixed assets:

• one inventory item is counted as several (or vice versa);
• the cost of purchasing or manufacturing a fixed asset is not included in the initial cost;
• the cost of fixed assets purchased for foreign currency was incorrectly estimated;
• renovation and modernization costs are charged to operating costs.

When correcting such shortcomings, it is almost always necessary to recalculate the accrued depreciation, which in itself is troublesome and fraught with additional errors.

Mistake 3. Poor preparation and annual inventory

Inventory is the most important measure in the financial and economic activity any organization. Even the Ministry of Finance issued special guidelines for its implementation.

Despite the importance of the process and its methodological security, in practice, there are a lot of mistakes in this matter.

Since January 1, 1999, in pursuance of the Russian Accounting Reform Program in accordance with international standards financial statements the Regulation on accounting and accounting statements, which is divided into six sections.

Section 1. General Provisions

The procedure for organizing and maintaining accounting, drawing up and submitting financial statements is determined legal entities according to the legislation of the Russian Federation, the relationship of the organization with external consumers accounting information; the concept of accounting is considered; the objects and main tasks of accounting are named; the procedure for regulating accounting by legislative, regulatory and legal acts is determined, the persons responsible for their implementation are indicated, the purpose and content are established accounting policies organizations.

Depending on the volume of accounting work, the manager can:

• establish an accounting service as structural subdivision led by the chief accountant;
• Introduce the position of an accountant to the staff:
• transfer, on a contractual basis, accounting to a centralized accounting department, or a specialized organization, or a specialist accountant;
• personally maintain accounting records.

Section 2. Basic rules of accounting

The section formulates the requirements for accounting; rules for documenting business transactions have been established; the purpose and procedure for the formation of accounting registers has been determined; the methods for assessing property and liabilities, the purpose and procedure for taking an inventory of property and liabilities, accounting rules for discrepancies between actual and accounting data revealed during the inventory are indicated.

Section 3. Basic rules for the preparation and presentation of financial statements

Consists of two subsections: in the first - the basic requirements for the content, forms, order of compilation are stated. signatures, changes in financial statements. All organizations prepare financial statements for the month, quarter and year on an accrual basis from the beginning of the reporting year in accordance with the established forms (composition of financial statements budgetary organizations determined by the Ministry of Finance of Russia); in the second, the rules for evaluating accounting items are established: unfinished capital investment; financial investments; fixed assets; intangible assets: raw materials, materials, finished products and goods; work in progress and prepaid expenses; capital and reserves; settlements with debtors and creditors; profit (loss) of the organization.

Section 4. Procedure for the presentation of financial statements

For all organizations (except for budgetary ones), directions, forms, deadlines for submitting annual financial statements have been determined; it is indicated that the said reporting is open to interested users: banks, investors, creditors, buyers, suppliers, and other entities; the procedure for publishing financial statements in accordance with the legislation of the Russian Federation has been determined.

Section 5. Basic rules of consolidated financial statements

According to these rules:

• if the organization has subsidiaries and dependent companies, in addition to its own accounting report, consolidated financial statements are also drawn up, including the indicators of the reports of such companies located in the territory of the Russian Federation and abroad, in accordance with the procedure established by the Ministry of Finance of the Russian Federation;
• the persons signing the consolidated financial statements are indicated - the head and Chief Accountant, the responsibility of which is determined by the legislation of the Russian Federation.

Section 6. Storage of accounting documents

Organizations, when storing documents, must comply with the following rules:

• the storage periods for primary accounting documents, accounting registers, financial statements are established in accordance with the rules for organizing state archival affairs (at least 5 years);
• withdrawal primary documents carried out only by the bodies of inquiry, preliminary investigation, prosecutor's office, courts, tax police, inspection;
• the head of the organization is responsible for organizing the storage of documents.

Chief accountant or other executive organizations have the right, with the permission and in the presence of representatives of the bodies carrying out the seizure of documents, to make copies of them indicating the grounds and date of seizure.

To date, the following accounting regulations have been developed, approved and are in effect.

The above Regulations are based on legislative and regulations regulating the issues of organizing accounting in Russia and taking into account some international standards financial statements, bringing Russian accounting closer to them.

42. Capital investments in progress are reflected in the balance sheet at the actual costs incurred by the organization.

Financial investments

43. Financial investments include investments of an organization in government securities, bonds and other securities of other organizations in the authorized (pooled) capitals of other organizations, as well as loans granted to other organizations.

44. Financial investments are accepted for accounting in the amount of actual costs for the investor. For debt securities, the difference between the amount of actual acquisition costs and the nominal value during the period of their circulation is allowed evenly, as the income due on them is accrued, to be attributed to the financial results of commercial organization or an increase in expenses for a non-profit organization.

Organizations acting as professional participants market valuable papers, can revalue investments in securities acquired for the purpose of generating income from their sale, as the quotation changes by stock exchange.

Financial investment items (other than loans) that have not been paid in full are shown in the asset of the balance sheet in the full amount of the actual costs of their acquisition under the agreement with the attribution of the outstanding amount under the item of creditors in the balance sheet liability in cases where the rights to the object have been transferred to the investor. In other cases, the amounts contributed to the account of the objects of financial investments to be acquired are shown in the asset of the balance sheet under the item of debtors.

45. Investments of the organization in the shares of other organizations quoted on the stock exchange, the quotation of which is regularly published, when compiling the balance sheet, are reflected at the end of the reporting year by market value.

Fixed assets

46. ​​To fixed assets as a set of material assets used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or a normal operating cycle if it exceeds 12 months, include buildings, structures, workers and power machines and equipment, measuring and regulating devices and devices, computer technology, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantings, on-farm roads and other fixed assets.

Fixed assets also include capital investments in the radical improvement of land (drainage, irrigation and other reclamation work) and in leased fixed assets.

Capital investments in perennial plantings, radical improvement of land are included in fixed assets annually in the amount of costs related to the areas taken into operation in the reporting year, regardless of the date of completion of the entire complex of works.

The structure of fixed assets includes those owned by the organization land, objects of nature management (water, subsoil and other natural resources).

47. Completed capital investments in leased fixed assets are credited by the lessee to their own fixed assets in the amount of actual costs incurred, unless otherwise provided by the lease agreement.

48. The cost of fixed assets of the organization is repaid by calculating depreciation over their useful life.

Depreciation of fixed assets is calculated regardless of the results of the organization's economic activity in the reporting period in one of the following ways:

linear method;

method of writing off the cost in proportion to the volume of products (works, services);

diminishing balance method;

method of writing off the value by the sum of the number of years of useful life.

Items of fixed assets of non-profit organizations are not subject to depreciation.

Price land plots, objects of natural resources are not repaid.

49. Fixed assets are reflected in the balance sheet according to residual value, i.e. at the actual costs of their acquisition, construction and manufacture minus the amount of accrued depreciation.

Changes in the initial cost of fixed assets in cases of completion, additional equipment, reconstruction and partial liquidation, revaluation of the relevant objects are disclosed in the annexes to balance sheet... A commercial organization has the right, no more than once a year (at the end of the reporting year) to revalue fixed assets at replacement cost by indexing or direct recalculation at documented market prices with the transfer of arising differences to the account additional capital organizations, unless otherwise provided by regulatory legal acts on accounting.

54. Material values Remaining from the write-off of fixed assets unsuitable for restoration and further use are accounted for at market value at the date of write-off.

Intangible assets

55. Intangible assets used in economic activities for a period exceeding 12 months and generating income include rights arising from:

from patents for inventions, industrial designs, breeding achievements, from certificates for utility models, trademarks and service marks or licensing agreements for their use;

Intangible assets of non-profit organizations are not depreciated.

The amortization of intangible assets is accrued regardless of the results of the organization's activities in the reporting period.

The acquired business reputation of the organization must be corrected within twenty years (but not more than the life of the organization).

Depreciation deductions for a positive business reputation of the organization are reflected in the accounting by reducing its initial value. The negative goodwill of the organization is written off in full to the financial results of the organization as other income.

57. Intangible assets are reflected in the balance sheet at their residual value, ie. at the actual costs of purchasing, manufacturing and the costs of bringing them to a state in which they are suitable for use for the planned purposes, minus the accrued depreciation.

Raw materials, materials, finished products and goods

58. Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material resources are reflected in the balance sheet at their actual cost.

The actual cost of material resources is determined based on the actual costs incurred for their purchase and manufacture.

Determination of the actual cost of material resources written off for production is allowed to be made using one of the following methods for estimating reserves:

at the cost of a unit of inventory;

at the average cost;

at cost of first-in-time acquisitions (FIFO).

59. Finished products reflected in the balance sheet at the actual or standard (planned) production cost, including the costs associated with the use of fixed assets, raw materials, materials, fuel, energy in the production process, labor resources, and other costs of production or direct cost items.

60. Goods in organizations employed trading activities, are reflected in the balance sheet at the cost of their acquisition.

When selling (dispensing) goods, their cost is allowed to be written off using the valuation methods set forth in clause 58 of these Regulations.

When taken into account by an organization occupied retail, goods at selling prices, the difference between the purchase price and the cost at selling prices (discounts, capes) is reflected in the financial statements as a value that adjusts the cost of goods.

61. Goods shipped, work handed over and services rendered, for which revenue is not recognized, are reflected in the balance sheet according to the actual (or standard (planned) full cost, including, along with the production cost, the costs associated with the sale (sale) of products, works, services reimbursed by the contract (contract) price.

The amount of the provision is determined separately for each doubtful debt, depending on financial condition(solvency) of the debtor and assessing the likelihood of repayment of the debt in whole or in part.

If by the end of the reporting year following the year of creation of the reserve doubtful debts, this reserve in any part will not be used, then the unspent amounts are added to the financial results when compiling the balance sheet at the end of the reporting year.

Settlements with debtors and creditors

73. Settlements with debtors and creditors are reflected by each party in its financial statements in the amounts arising from accounting records and recognized by it as correct. For loans and credits received, the debt is shown taking into account the interest payable at the end of the reporting period.

74. The amounts reflected in the financial statements for settlements with banks, the budget must be agreed with the relevant organizations and are identical. Leaving unsettled amounts on the balance sheet for these calculations is not allowed.

75. The balances of foreign currency funds in the foreign currency accounts of the organization, other funds (including monetary documents), short-term securities, receivables and accounts payable v foreign currencies aх are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the exchange rate The Central Bank Of the Russian Federation as of the reporting date.

76. Fines, penalties and forfeits recognized by the debtor or for which court decisions have been received on their recovery are referred to the financial results of a commercial organization or an increase in income (decrease in expenses) from a non-profit organization and, until they are received or paid, are reflected in the balance sheet of the recipient and the payer respectively, by items of debtors or creditors.

77. Receivables, for which the term limitation period expired, other debts that are unrealistic for collection are written off for each obligation on the basis of the inventory data, written justification and the order (instruction) of the head of the organization, and are assigned accordingly to the funds of the reserve of doubtful debts or to the financial results of a commercial organization, if during the period, preceding the reporting one, the amounts of these debts were not reserved in the manner prescribed by paragraph 75 of these Regulations, or for an increase in expenses from a non-profit organization.

Writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt. This debt must be reflected in the balance sheet within five years from the date of write-off in order to monitor the possibility of its recovery in the event of a change in the property status of the debtor.

78. The amounts of accounts payable and accounts payable for which the limitation period has expired are written off for each obligation based on the data of the inventory, written justification and order (instruction) of the head of the organization and are referred to the financial results of a commercial organization or an increase in income from a non-profit organization.

Profit (loss) of the organization

79. Accounting profit (loss) represents the ultimate financial results(profit or loss) identified for reporting period on the basis of accounting for all business operations of the organization and the assessment of balance sheet items in accordance with the rules adopted by regulatory legal acts on accounting.

80. Profit or loss identified in the reporting year, but related to the operations of previous years, are included in the financial results of the organization of the reporting year.

82. In the event of sale and other disposal of the organization's property (fixed assets, stocks, securities, etc.), the loss or income from these operations is charged to the financial results of a commercial organization or an increase in expenses (income) of a non-profit organization.

83. In the balance sheet, the financial result of the reporting period is reflected as retained earnings (uncovered loss), i.e. the final financial result revealed for the reporting period, less taxes due from profits established in accordance with the legislation of the Russian Federation and other similar mandatory payments, including sanctions for non-compliance with tax rules.

IV. The procedure for submitting financial statements

84. All organizations submit annual financial statements in accordance with the constituent documents to the founders, members of the organization or owners of its property, as well as to the territorial bodies of state statistics at the place of their registration. State and municipal unitary enterprises submit financial statements to bodies authorized to manage state property.

Financial statements are submitted to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation.

The organization is obliged to submit financial statements to the specified addresses, one copy free of charge.

85. Organizations are obliged to submit annual financial statements in the amount of the forms provided for in paragraph 30 of these Regulations.

It is allowed not to submit a cash flow statement to small businesses and non-profit organizations... In addition, small businesses have the right not to submit an annex to the balance sheet, other annexes and an explanatory note.

86. Organizations are required to submit annual financial statements within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation, and quarterly - in cases stipulated by the legislation of the Russian Federation - within 30 days after the end of the quarter.

Within the specified time frame, a specific date for the submission of financial statements is established by the founders (participants) of the organization or by the general meeting.

88. The day of submission of financial statements by the organization is determined by the date of its mailing or the date of the actual transfer of ownership.

If the date of submission of financial statements falls on a non-working (day off) day, then the first working day following it is considered the deadline for submitting the statements.

89. The organization's annual financial statements are open to interested users: banks, investors, creditors, buyers, suppliers, etc., who can get acquainted with the annual financial statements and receive copies of them with reimbursement of copying costs.

The organization should provide an opportunity for interested users to familiarize themselves with the accounting records.

Financial statements containing indicators classified as state secrets under the legislation of the Russian Federation shall be presented taking into account the requirements of the said legislation.

90. In cases stipulated by the legislation of the Russian Federation, the organization publishes financial statements and an auditor's report.

The publication of financial statements is made no later than July 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation.

The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and the bodies that federal laws granted the right to regulate accounting.

Vi. Storage of accounting documents

98. The organization is obliged to keep primary accounting documents, accounting registers and accounting reports within the terms established in accordance with the rules for organizing state archival affairs, but not less than five years.

99. The working chart of accounts of accounting, other documents of accounting policies, coding procedures, computer data processing programs (indicating the terms of their use) must be kept by the organization for at least five years after the reporting year in which they were last used to prepare financial statements.

100. Primary accounting documents can be seized only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the grounds and date of seizure.

101. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.

1. Does your accountant know ...

Average industry norms of the tax burden on VAT and income tax for your company? Does the tax burden meet the expectations of the Federal Tax Service Inspectorate?

Why is it important:

Failure to meet the unspoken criteria of the Federal Tax Service for tax burden increases the risk of being called up to various commissions (for VAT, income tax, payroll), as well as the appointment of an on-site inspection.

Prompt:

The accountant must know the "safe" rate of the industry load in percentage.

Checking the amount of your taxes for compliance with the industry criteria of the Federal Tax Service Inspectorate is included in the standards of our work. In addition, we are ready, together with you (and even instead of you), to protect the interests of the company in the event of a call to the commission at the IFTS (representation or escort service general director on the commission in the IFTS is paid separately).

2. How long has your accountant taken ...

a statement from a personal account in order to reconcile with the Federal Tax Service Inspectorate and funds? Ask him for this document and personally make sure that your organization has no debts.

Why is it important:

Even if your employee calculates correctly and pays taxes on time, you need to make sure that the money arrives as intended. Otherwise, the IFTS, without hesitation, will block the account, wind up penalties, and only then will begin to understand. In our practice, there are many such cases.

Prompt:

An extract from the personal account is made free of charge in 5 minutes through the electronic reporting system.

Regular reconciliation with the Federal Tax Service Inspectorate, the Pension Fund of the Russian Federation and the FSS for confirmation of the absence of debt is the standard of our work and is included in the cost of services. Knowing that tax inspectorates regularly change their addresses and their payment details, we have allocated a special person who monitors the relevance of the IFTS data.

3. Does the accountant have ...

all documents (contracts, acts, invoices, etc.) for those suppliers and contractors who can first of all attract the attention of the Federal Tax Service Inspectorate (you understand - who we are ...). Do not take the accountant's word for it - make sure that these documents are physically present.

Why is it important:

Accountants do not like to bother themselves with collecting documents, leaving this tedious work "for later." It is important to understand that in the event of a tax audit, the IFTS will require documents on "bad" counterparties in the first place.

When servicing in 1C-WiseAdvice, all customer documents are stored in our accounting database in the form of electronic copies and can be provided to the Federal Tax Service on request. In the case of a tax audit, we will take over the entire process of interaction with the Federal Tax Service Inspectorate both in pre-trial and judicial procedure(tax audit support is a special service that is paid separately).

4. Is your accountant ready right now ...

to give you the accounting base to transfer it for verification?

Why is it important:

The accountant's unwillingness to provide you with a base - sure sign the presence of problems in it: your accounting either partially or completely does not correspond to the balances and declarations submitted to the IFTS. Therefore, you don't just risk not getting through tax audit, but also face serious problems of accepting and transferring cases to another accountant (if your current accountant decides to quit, gets sick, etc.)

Prompt:

On the technical side, providing a base is a matter of five minutes. And in terms of complexity, this is tantamount to saving a file in Excel.

For clients who have ordered the accounting of the company from us, we provide an accounting base on demand.

If you managed to get an archive of your accounting database or access to it, our expert is ready to watch it for free for the detection of the main tax and financial risks... As our practice shows, even such a superficial express audit of the accounting base opens up a lot of interesting things for business owners and gives food for thought.