Accounting 2024, April
Excessive transferred funds: concept, return methods and sample letter
Everyone knows everyone makes mistakes. And indeed, the modern rhythm of business everyday life is such that it is difficult for a person, and sometimes it is impossible to fully comply with it. In our article, we will present information about errors when working with money. What is especially important - with other people's money
Acceptance of VAT for deduction: condition, basis, accounting procedure, terms and rules for processing documentation
The introduction of a value-added tax provides a solution to several problems. First, the distribution of VAT deductions to the budget between several stages of the production cycle helps to prevent a cascade effect, i.e., multiple tax collection on the same value. Secondly, the distribution of the VAT burden between different entities reduces the risks of tax evasion. Thirdly, such a system of taxation makes it possible to remove "national"
PBU, expenses: types, classification, interpretation, name, symbol and rules for filling out financial documents
In 2000, the Regulations on Accounting, approved by the order of the Ministry of Finance dated 06.05.1999, - PBU 10/99 "Expenses of the organization", came into force. It was developed in pursuance of the state program for reforming the Russian accounting system in accordance with IFRS. In this article, we will deal with the features of the application of PBU 10/1999 "Organization's expenses"
Non-produced assets: definition, features, accounting
The leaders of many enterprises, in an effort to improve the conditions of work and leisure of employees, acquire property that is not intended for use in the production process or to meet the management needs of the organization. Such items include, for example, kettles, microwave ovens, refrigerators, fitness equipment, medical equipment, air conditioners, etc. Although this property is classified as a non-produced asset, it should be taken into account
Nomenclature group: definition of the concept, features, division into groups
The program "1C" uses several accounts to account for expenses: 20, 23, 25, 26. On the account. 20 provides for the separator "Subdivisions" (there is a check mark in the column "Accounting by subdivisions" in the chart of accounts), as well as 2 subcounts: "Cost items" and "Nomenclature groups"
Surcharge for traveling nature of work: calculation procedure, rules for registration, accrual and payment
At many enterprises, the work of certain categories of employees is traveling. First of all, we are talking about drivers transporting personnel, transporting products, materials and other goods. In the article we will talk about the additional payment for the traveling nature of the work, taxation and accounting of the allowance
Registration of fixed assets: the procedure for registration, how to issue, tips and tricks
The fixed assets of an enterprise are recognized as material objects used in the production of goods, production of works, provision of services, as well as for management needs. This category includes both exploitable assets and assets that are in stock, leased or mothballed
Especially valuable property: concept, list, category, requirements of the RF PP No. 538-p4, rules for depositing and writing off
As you know, municipal and state organizations receive funding from the budget. Along with this, such institutions are charged with certain responsibilities. For example, they cannot dispose of property without the consent of the owner, since it is in their operational management. Objects entrusted to organizations can have different statuses. In our article we will talk about especially valuable property
Off-balance sheet accounting: purpose, maintenance rules
As statistics show, many accountants either do not keep records on off-balance accounts, or reflect very little information on them. Of course, the preparation of any reporting is a very laborious process, requiring effort, time, other resources, including money. Keeping records should not be turned into a formality in any case
Incoming order: sample form, mandatory fields
Regardless of whether you knew about the rules of record keeping, you will face large fines for posting revenue without proper documents - receipt orders. An example of how to fill out this document can be found below. The tax authorities regularly carry out such spot checks. How to arrange everything correctly and avoid trouble?
Surcharge for night hours: calculation procedure, rules and features of registration, accruals and payments
Sometimes you need to keep production running 24/7. The question arises with the involvement of workers at night and the payment of their work. There are several important nuances that not every accountant knows about, let alone the employees themselves. How not to let "sit on your neck" and get what you are supposed to?
Payment for fuel and lubricants: contract execution, calculation procedure, rules and features of registration, accrual and payment
Situations often arise when, due to production needs, an employee is forced to use personal property. Most often we are talking about the use of personal vehicles for official purposes. Moreover, the employer is obliged to compensate for the related costs: fuel and lubricants (POL), depreciation and other costs
Methods for calculating the cost of production. Fixed costs per unit of output
The cost of production is an important economic indicator that reflects the efficiency of production activities. Therefore, it is so important to be able to correctly carry out calculations and draw reasonable conclusions. Let us consider in more detail the main types, methods of calculation
Accounting for the receipt of goods
The receipt of goods at the warehouse of a retail trade enterprise is carried out from manufacturers and wholesalers. Accompanying papers are issued for products
Leasing operations with vehicles
First of all, it should be noted that leasing operations are performed not only with vehicles, but with equipment and real estate. This procedure provides for the participation of at least two parties - the lessor and the lessee
Accounting is Features of the process of summarizing information
Accounting is an element of managing economic objects and processes. Its essence lies in fixing the parameters and status of events and facts, collecting, summarizing, accumulating information and reflecting it in the relevant statements. Accounting is carried out in a variety of areas of activity
Statistical accounting is Organization of statistical accounting
The statistical form of accounting is a set of special procedures that provide information on the quantitative indicators of the same factors of a mass nature. In the economic sphere, only those operations that relate to the observation of economic objects are used. Let us further consider what functions statistical accounting performs and what changes have occurred in the system
Accounting for sales expenses. Analytical accounting on account 44
One of the key indicators in the analysis of the financial and economic activities of a trade enterprise is the amount of sales expenses. They are the costs associated with the creation and sale of products. Let's take a look at how sales expenses are accounted for
Deprived of the bonus: reasons, grounds for deprivation of the bonus, order with familiarization, compliance with the Labor Code and deduction rules
Deprivation of the bonus is a certain way of punishing negligent workers. Such a measure may be applied simultaneously with a disciplinary sanction. If the employee believes that he was deprived of the bonus illegally, then he can appeal such a decision by filing a complaint with the labor inspectorate or filing a lawsuit in court
Filling out TORG-12: rules for filling out a consignment note
This article discusses the primary documents, the TORG-12 consignment note, the rules for filling out, the form and the form, its purpose and the requirements of the inspection inspections
Cash on the balance sheet is the most liquid asset category
Accurate accounting and reporting is required for correct calculation of tax amounts. For these purposes, there are many forms of reporting documents, one of which is the balance sheet. This article discusses issues such as the composition of funds in the balance sheet, cash and cash equivalents, accounting accounts, lines and analysis tasks
Deferred tax liabilities in the balance sheet - what is it?
Accounting is a complex system in which everything is interconnected, some calculations follow from others, and the whole process is strictly regulated at the state level
Correct completion of the book of the cashier-operator (sample)
Each area of accounting has its own subtleties, rules and approaches. Working with cash flow is an occupation with great responsibility and psychological stress for many people. It can be facilitated by excellent knowledge of all accounting rules and activities in this area
Samples of filling out a consignment note. Rules for filling out a consignment note
In order for the company's activities to fully comply with the requirements of the law, when filling out the documents, you must follow the established instructions. This article discusses samples of filling out a consignment note and other accompanying documents, their purpose, structure and meaning in the activities of organizations
External costs are The concept and classification of costs
Doing any business involves certain costs. One of the laws of the market is that in order to get something, you need to invest something. Even if an organization or an entrepreneur sells the result of his own intellectual activity, he still bears certain costs. This article discusses what costs are, what they are, the differences between external and internal costs, as well as the formulas for calculating them
Internal financial control card: what is it for, sample filling
For the normal operation of any organization there is an internal control. The convenience of its implementation is achieved by using the card of internal financial control. This article is devoted to this topic. From it it will become known what internal control is, the procedure for its implementation, and also why an internal financial control card is needed, its components, specifics and rules for filling out
How to calculate unused vacation days upon dismissal? Calculation of unused vacation days upon dismissal
What to do if you quit your job and didn’t have time to rest for the time worked? This article discusses the question of what is compensation for unused vacation, how to calculate unused vacation days upon dismissal, what you should pay attention to when processing documents, and other related questions
Material assistance to a citizen of the Russian Federation
Entering into a legal marriage, taking another vacation, having a child and other events are associated with such a concept as material assistance. The provision of this type of financial support is prescribed in the documents of the organization (as a rule, this is a collective agreement or a regulation on remuneration)
Electronic document management system (EDMS): what is it, features and recommendations
Several years ago, electronic document management systems were spoken of as a "bright future". Today they are already actively used in private and state enterprises. But the most important thing is that the demand for EDMS is constantly growing. What is an electronic document management system and how it works, let's consider the example of systems operating in the Russian Federation
Information and reference system: types and examples. What is an information and reference system?
Dissemination of information, its further collection and processing within modern society is due to special resources: human, financial, technical and others. At some point, this data is collected in one place, structured according to predetermined criteria, combined into special databases convenient for use
Commission trading. Rules for commission trade in non-food products
The legislation of the Russian Federation regulating commercial relations provides for the possibility for stores to sell goods through commission trade. What are its features?
Budget classification of expenditures
The budget of the Russian Federation involves a complex classification of expenses and incomes. There are a large number of criteria for its implementation. Which of them are common among Russian researchers?
Amortization funds in the Russian legal system
Amortization funds are a certain amount of accumulated funds by an enterprise aimed at renewing the value of fixed capital and is easily described in this article
What is liquidity? Liquidity ratio: balance sheet formula
Liquidity is a central concept when analyzing the financial condition of a company. It has its own calculation methodology and standards for comparison. In the framework of this article, we will consider the main points on the analysis of the company's liquidity ratios
Moral depreciation. Depreciation and depreciation of fixed assets
The obsolescence of fixed assets characterizes the depreciation of any type of fixed assets. These can be: production equipment, transport, tools, heat and power networks, gas pipelines, buildings, household equipment, bridges, highways and other structures, computer software, museum and library collections
How to accelerate depreciation? Accelerated depreciation method
Accelerated depreciation is the rapid transfer of the price of fixed assets to the cost of products produced with their help. Basically, domestic literature, which is devoted to tax and accounting, excludes the presence of a clearly defined boundary in deciphering the concept of the accelerated depreciation mechanism and the methods of its calculation
Average annual output per worker
Efficient use of resources is a condition that ensures the fulfillment of production plans. For the purpose of analysis, the organization's personnel is divided into production and administrative. Based on the name, it is clear that the first group includes employees directly engaged in the main activity of the enterprise, and the second - all the rest. For each of these groups, the average annual output is calculated and the quality of labor force use is analyzed
Exchange rate differences. Accounting for exchange rate differences. Exchange differences: postings
The legislation that exists today in the Russian Federation, within the framework of Federal Law No. 402 "On Accounting" dated December 06, 2011, provides for the accounting of business transactions, liabilities and property strictly in rubles. Tax accounting, or rather its maintenance, is also carried out in the specified currency. But some receipts are not made in rubles. Foreign currency, in accordance with the law, must be converted
Current costs of the organization: definition, calculation features and types
At all stages of management, grouping of costs is carried out, the cost of goods is created. Along with this, the relevant sources of income are determined
Financial reporting of enterprises
When analyzing the financial environment, an enterprise needs a lot of information. This is necessary in order for the manager to make informed and reasonable decisions that affect the result of the organization's activities. Financial reporting is needed in order to analyze investment potential, make lending decisions, and also to identify the risk that is associated with cooperation with suppliers and customers
Fixed assets: definition, features and interesting facts
The rational use of fixed assets leads to a reduction in the need to purchase new production facilities while increasing the volume of output. As a result, the profit of the organization increases. A deep understanding by the company's management of the economic essence of fixed assets allows making management decisions in a balanced and efficient manner. This article considers the problem of the economic essence and content of the concept of fixed assets
Separation balance sheet during reorganization: features and form
In the process of doing business, there is periodically a need to reorganize the company, that is, its merger with another institution, absorption or withdrawal of a branch into a separate structural unit. This changes the property and liabilities of the company. The assets and liabilities of the company must be fixed on the date of the changes by compiling a separating balance sheet
Profession accountant. What does the coat of arms of an accountant mean?
No industry enterprise can do without an accountant, regardless of its size, form of education and number of employees. In the middle of the twentieth century, the coat of arms of an accountant was approved, presented by a theorist from France
How to calculate simple interest?
Simple interest is the amount that accrues at the end of the billing period on the original loan provided. It is most often used to calculate the accumulated amount of investments or loans issued
Enterprise financial plan
Financial plan is a comprehensive plan for the functioning and development of an enterprise in value (monetary) terms. In the financial plan, the efficiency and financial results of the production, investment and financial activities of the company are predicted
Fiscal year and financial analysis of the enterprise
Fiscal year is a period of time for which economic entities (enterprises, budgetary organizations) prepare reports on their activities, as well as the period for which the state budget is drawn up and valid
How to handle administrative expenses?
The costs that are not included in the cost include costs that are not related to commercial or production activities. These costs are called administrative
Cash documents: registration, verification, storage. The procedure for issuing primary cash documents
Cash documents must be recorded in a special journal. It registers both incoming / outgoing orders, and papers that replace them. The latter, for example, include payrolls, applications for the issuance of funds, invoices and other
TMC: transcript. Rules for the inventory of goods and materials
All of us at work are faced with a huge number of items around us: inventory, equipment, office equipment, furniture, stationery, and who knows what else … But how are these things correctly called in accounting and what is this concept? So, the topic of our today's conversation: "Inventory and Materials: decoding, essence, methods and rules for their evaluation"
Warehouse program: overview, description, application, types and reviews
One of the effective ways to reduce the costs of the enterprise is to increase the efficiency of the implementation of warehouse tasks. This goal is achieved through process automation. It gives the company a significant advantage in the market
Inventory is Inventory accounting. Enterprise stocks
Stock is a form of material flow existence. On the way from the source of occurrence to the final consumer, it can accumulate in any area. That is why it is customary to distinguish between stocks of materials, raw materials, finished products and other things. It turns out that inventories are materials, raw materials, components, finished products, as well as other valuables that await personal or industrial consumption
What role do the company's assets play in the formation of the company's profit
Personal property of a company, which is represented in tangible, monetary or intangible terms, is called an asset. Depending on the sources of formation, such objects have different liquidity. Values purchased with equity are considered net assets, while borrowed funds are usually used to acquire gross assets
Budget accounting: concept, organization and maintenance
Budget accounting is a set of specific measures aimed at improving the efficiency of the budgetary organization with the help of approved norms and regulations
What is the tariff rate and forms of remuneration?
The tariff rate cannot be lower than the minimum wage established by the Federal legislation. To calculate salaries, a tariff scale is usually used, in which rates are distributed by category in ascending order, depending on the industry of the enterprise
Piece-rate form of remuneration - everything is fair
As you know: every work must be paid. And it should be paid fairly, in accordance with the complexity, qualifications of the employee, the time spent and the amount of work performed. That is why the following forms of payment are common in our country: time-based and piecework. Which one to choose is up to the employer
75 account - "Settlements with founders". Accounts in accounting
Account 75 "Settlements with founders" is used to summarize data on all types of monetary transactions carried out with company participants (JSC shareholders, members of a general partnership, cooperative, and so on)
What is financial grant assistance. Financial assistance free of charge from the founder
Property owned by an LLC and its founders exists as two separate categories. The company cannot rely on the money of its members. Nevertheless, the owner has the opportunity to assist the company in increasing working capital. You can arrange it in different ways
Material assistance to an employee: payment procedure, taxation and accounting. How to arrange financial assistance for an employee?
Material assistance to an employee can be provided by the employer in the form of cash payments or in kind. Sometimes it is issued to both former employees and persons who do not work at the enterprise
Inventory sheet: form and sample filling
Control of the presence of assets in the enterprise is carried out during the inventory. Goods, cash, stocks and other fixed assets can be the objects of verification. The inventory sheet reflects the results of the audit. Enterprises use the unified form INV-26
Order to conduct an inventory - the main thing in controlling the organization
This article describes all the problems and contentious issues on the inventory. In addition, the differences between OS objects are described
Accounting at the enterprise: taking inventory
Conducting an inventory at an enterprise can be compared to general house cleaning. After all, it often happens that when we decide to put things in order on the far shelves of cabinets, we find some old and forgotten, and, possibly, lost things. This is what happens in the enterprise. Checking fixed assets is one of the important stages of the inventory at the enterprise. This will be discussed in this article
What documents to issue the commissioning of fixed assets
The commissioning of fixed assets provides for two necessary stages: the formation of the initial cost and the commissioning itself based on the necessary documentation
Structure and composition of fixed assets. Operation, depreciation and accounting of fixed assets
The composition of fixed assets includes many different assets that are used by the enterprise in its core and non-core activities. Accounting for fixed assets is a difficult task
Accounting statements - a tool for enterprise management
Any individual entrepreneur, any organization, whether it is LLC, OJSC or CJSC, will certainly face such a concept as "accounting statements". Moreover, its provision is necessary for any taxation system and regardless of the presence or absence of profit
The essence and structure of the money market
The money market is a key link in the system of funds turnover, due to which the mechanisms of distribution and redistribution of cash flows in the economy can work. The migration of funds between different entities is ongoing, it occurs due to the presence of supply and demand for funds
Leave to care for a child up to 3 years: who is granted, what is the amount of the benefit, when it is possible to use
Parental leave up to 3 years is an indispensable right of all mothers, fathers or guardians of a minor child. A person on such leave is en titled to cash payments depending on the age of the child
Vacation calculation: formula, example. Calculation of parental leave
In the framework of this article, we will consider the basic rules for calculating vacation pay for an employee, including in various interpretations: on maternity leave, for child care, upon dismissal, as well as for harmful working conditions
Register of shareholders, its functions and significance in the process of investment activity
The existence of a modern world economic system today is very difficult to imagine without the investment process. It is a huge and interesting mechanism, one of the main instruments of which are shares, dividends and their accounting system
Tariff - what is it?
In this article we will get acquainted with the concept of tariff. This term will be considered from a general point of view and in various fields of human activity, in particular, in the field of services and insurance. We will also study its relationship with the customs services operating on the territory of the Russian Federation, and in general. Sometimes you can find the word "dachshund", which is the second designation of the term in question
Platform - what is it?
Platform - what is it? When pronouncing this word, most often there are associations associated with either a railway platform or shoes on a platform. It should be noted that they correspond to reality, however, the range of interpretation of this lexeme is much wider. More details about the fact that this is a platform will be discussed in the article
OS upgrade: step-by-step design instructions and example
Modernization of a fixed asset is the most important process in the economic activity of an enterprise. It is always reflected in accounting and tax accounting. However, this is done in accordance with the rules. The article will tell about them
OOS - what is it? Abbreviation decoding
OOS is… Four meanings. What is environmental protection? CAB activities and projects in the organization. All-Russian official website: what are public procurements, what can they be, what are the criteria for bidding?
The main types of wages
Payment schemes at Russian enterprises can be presented in the widest range of varieties. Which of them have gained the most popularity?
What are the forms of wages
There are two main forms of wages: basic and additional. The main one is the payment to the employee for the amount of time worked, the quality of the work done: payment according to tariff categories, piece rates, salaries, various additional payments for working at night, for harmful working conditions, for seniority, management, etc
Employee payroll
Any accountant should know how to correctly calculate the salary. Laws are constantly changing, so consider the regulations and standards that exist today. In this article, we will study the basics of calculating wages
Why do we need a cost estimate, its preparation
Estimated expenses or costs are designed to group the upcoming expenses of the enterprise, directed to the implementation of any activity. In addition, there are estimates aimed at financing the activities of any enterprise or organization. The purpose may be to carry out design or construction work, etc
182н, reference. Salary certificate for 2 years: sample
Help on form 182n: form, calculation of average daily earnings. Why do you need a certificate 182n. Filling out certificate 182n for sick leave: an example
Why do we need a revaluation of fixed assets?
Revaluation of fixed assets is necessary when they wear out during the production process. The current legislation has established the classification of this type of assets, their useful life, as well as the procedure for calculating depreciation. The enterprise has the right to independently set increasing coefficients for depreciation deductions, as well as choose the method of calculating depreciation
Who is paid the district coefficient
The nuances of payroll are useful to know not only for an accountant or HR specialist. First of all, such knowledge is necessary for the employees themselves. It is important to understand what the final amount consists of in order to protect your rights at the right time. The district coefficient is one of the additional payments that is guaranteed to an employee by law
Efficiency of accounting: the period of storage of documents
The efficiency of accounting is largely influenced by the competent organization of the storage of documents that accumulate in the enterprise. Therefore, in order to avoid problems, any accountant must be familiar with the requirements for the organization of document management and strictly observe the period of storage of documents in accordance with the legislation of the Russian Federation
Statutory document of the organization
In the framework of this article, we will try to reveal the essence of such a concept as a statutory document, discuss why these papers are so important, consider the order and features of their design
What regulates and how cash settlements between legal entities are implemented
In the process of carrying out business activities, there is a cash settlement between legal entities. But there are certain requirements for this action. In particular, with regard to the maximum size of such transactions
Accounting management accounting at the enterprise
Management accounting can be defined as an activity that takes place in one enterprise. It provides the management apparatus of an economic entity with the necessary information that is used to plan, control and manage the activities of the organization
What is a payment order and what does it consist of?
Most Russian citizens know the concept of a payment order, but are not familiar with its full content. If you fill out the document incorrectly, make blots or errors, it may be invalidated. Therefore, it is important to know all the constituent elements of this banking paper
VAT accounting in accounting
VAT calculation in accounting has its own characteristics. The latter can be especially carefully checked by employees of the Federal Tax Service when checking the activities of legal entities. Therefore, it is necessary to correctly account for VAT in the organization
Accounting statements: types and composition. The concept of financial statements
Accounting statements are a clear system of calculated indicators that demonstrate the actual state of affairs at the enterprise and reflect the results of production and financial activities
44 Accounting Account "Sales Expenses"
In accounting, there is an account 44 ("Costs of sale"), showing the costs incurred by the organization, which are associated with the sale of goods, services, works, products. How to make account transactions? Let's look at a few examples
51 account. Account 51. Debit 51 accounts
Any economic activity of an organization is impossible without the movement of financial flows. Cash is involved in all processes occurring at enterprises of any form of ownership. Purchase of working capital, investing in fixed production assets, settlements with budgets of different levels, founders, employees of the enterprise - all production and administrative actions are performed with the help of money and in order to receive it
60 account. "Settlements with suppliers" - 60 account
Settlements between counterparties are made in cash and non-cash. Accounting for settlements is kept on account 60; for more efficient analysis, analytical accounting is maintained for each counterparty. The analytics of this account is of great importance when analyzing the dynamics of settlements, which, in turn, is used in management and tax accounting
Loan interest accrued: entry in accounting
In the course of business activities of the organization often credits and loans, which accrue interest. The accounting system provides for a certain procedure for accounting for such transactions. Let's consider it in more detail
How to calculate sick leave without errors and problems
In any organization, employees get sick. Therefore, you need to know how to calculate the sick leave, what mistakes can be made. This article will help you remember all the nuances and formulas
Sick leave - how it is calculated Seniority for sick leave. Sick leave
Changes in legislation have led to the fact that even experienced accountants are forced to look for an answer to the question of how sick leave should be calculated, how the due amount of compensation is calculated. Indeed, in recent years, they have changed the billing period, the procedure for paying these amounts, and the methods of accrual in non-standard situations
Financial statements and principles of their preparation
The financial statements are intended to reveal details that, by their content, may in any way affect the assessment of profit, loss, general financial situation or the condition of the property. Its consumers are owners, founders, managers or members of the board of the enterprise
Assets and liabilities - a tool for assessing the activities of an enterprise
In order to analyze assets and liabilities in an enterprise, a balance sheet is drawn up after a certain period of time. It allows, thanks to these indicators, to assess the current state of the company and, if necessary, take measures to improve its work
Statement of financial results - the result of activities for the period
This report represents not only the performance of the enterprise for the tax, but also the results of this activity for the organization itself. After all, thanks to him, you can understand how much we earned, what losses we suffered, and so on
Processing primary documentation: requirements, example. Primary accounting documentation
The activity of any enterprise is closely connected with the maintenance and processing of primary documentation. It is necessary for reporting, calculating tax payments, making management decisions
Primary accounting documents: types, processing and storage
Carrying out accounting at enterprises of various forms of ownership is impossible without documentary reflection. Not a single procedure, not a single project, not a single business transaction is carried out without a correctly executed document, regulated by the internal orders of the enterprise and external legislative norms. Each action performed by an employee is reflected in the documentary base, which is based on a list of primary documents
Materials accounting: concept and postings
Accounting for materials can affect the efficiency of the enterprise as a whole, determining the need for production in various materials depends on its proper organization
Accounting, financial, tax reporting forms
In order to find out the financial and property condition of an enterprise, the legislation has developed special accounting statements that systematize the accumulated data for a certain period of time, and also analyze the result of economic activity. Information data is distributed in reporting in the form of tables
What is inventory control? Ways of conducting warehouse accounting. Organization of accounting, responsibility, programs
The article discusses the various ways in which inventory control is organized at enterprises