Accounting 2024, April
Accountable person. Subtleties of the report and calculations
The accountable person is obliged to submit a report on the expenditure of funds in the unified form AO-1 no later than 3 days after the expiration of the period for which they were issued, or from the date of return from a business trip
Solvency ratio. Formula for success
The solvency ratio of an enterprise, the formula of which is given above, also takes into account current and non-current assets
Surplus value: what is it?
Surplus value is the amount of profit that is created by an employee by exceeding the cost of his own labor force. At the same time, the manufactured products, as well as the time spent, are appropriated by the employer free of charge
General concepts of the balance sheet: assets, liabilities, balance sheet currency
The balance sheet contains important information for assessing the company's financial results. Each section of the asset, liability, as well as the balance sheet currency is necessary to calculate many financial indicators
Synthetic accounts. Synthetic and analytical accounts, the relationship between accounts and balance
The basis for monitoring and analyzing the financial, economic, investment activities of an organization are accounting data. Their reliability and timeliness determine the relationship of the enterprise with regulatory authorities, partners and contractors, owners and founders
Types of inventory in accounting
Proper bookkeeping implies not only the official registration of all economic transactions occurring in the organization, but also the implementation of relevant activities. This process is equivalent to comparing the information displayed in accounting with the actual information on the state and availability of the company's property
How the cost of a service is calculated: an example of a calculation. Service cost
Description of the technology for compiling the cost calculation and listing the constituent data for the calculation. An example of calculating the cost of some public services
Money documents: features, types
Municipal and state institutions use monetary documents in their activities. In budget accounting, they are means of payment with a nominal value. These tools are used in cases where settlements have been made, but the services they have paid for have not yet been rendered
A debtor is What is the difference between debtors and creditors
In this article, we will reveal the concepts of "creditor" and "debtor". These are the concepts that we often hear in everyday life, or maybe we ourselves are one of these concepts
An asset is an important part of accounting
Like many economic indicators, the concept under consideration has many definitions that characterize it from different points of view. For example, everything written above makes it possible to understand that an "asset" is a concept that is closely related both to the economic activity of an enterprise and to the production process
Formula of net assets on the balance sheet. How to calculate net assets on a balance sheet: formula. Calculation of net assets of LLC: formula
Net assets are one of the key indicators of the financial and economic efficiency of a commercial firm. How is this calculation carried out?
What is included in the balance sheet of an enterprise
What is the balance sheet of an enterprise, what sections and subsections does it consist of, for what purposes is it used? You will learn all this from this article
Nomenclature is the basis of office work in an enterprise
Nomenclature is a systematized list of certain names of cases that were entered in the office work of an enterprise, with the obligatory indication of the terms of their preservation. It is in the approved format
Accounting standards. Federal Law "On Accounting"
Work on the creation of accounting standards in Russia began in 2015. Then the Ministry of Finance approved the program for their development by Order No. 64n. By 2016, the work was completed. Currently, the program includes 29 accounting standards
White salary. Official and unofficial salary
Many are familiar with such a thing as a white salary. Heard about blacks and greys. Some of these phrases are not familiar, but they know for sure about the existence of salaries “in envelopes”. Such a color division of salaries has entered our lives for quite a long time. Therefore, I want to be well versed in such schemes in order to understand what and how it works
Quarters are Reporting for the 1st quarter. Second quarter
Quarterly reporting is available in all organizations. A fine is imposed on the organization for missing the submission of reporting forms. Don't miss the submission deadline
Retained earnings in the balance sheet is Account "Retained earnings"
Retained earnings in the balance sheet is a special line that reflects the profit or loss of the company after tax. It is from this amount that you can pay dividends or buy fixed assets
Composition of financial statements since 2013
This article describes all changes in reporting in connection with the entry into force of Federal Law No. 402-FZ. Do not forget that this law is intended for reporting for 2013. Clarifications are also given regarding simplified reporting forms
How to calculate vacation in accordance with the law
The article describes how to calculate vacation, how to provide it correctly and what is vacation experience. The definition of the working year and how to properly divide the vacation are negotiated
New form of balance sheet: will it make life easier for accountants?
The legislation stipulates that with the advent of the new Federal Law "On Accounting" all enterprises, regardless of the taxation regime, are required to submit financial statements. The new law brought many innovations regarding the forms of financial statements
Cash transactions. Features of their implementation
The article describes cash transactions, describes the procedure for their implementation and some features associated with the work of cash settlement centers
Compensation for the use of a personal car: calculation procedure and features
Compensation for the use of a personal car for official purposes is determined on the basis of payment documents and a report compiled by a company employee. The article tells what are the norms of this payment, as well as how it is drawn up correctly
Decision on approval of the interim liquidation balance sheet: sample, procedure and deadlines for registration, tips
Approval of the interim liquidation balance sheet leads to the final liquidation phase. We will not touch on banks and budgetary institutions - they have their own rules for going through this procedure. Our article on how to perform this action for privately owned companies (LLCs) and non-profit organizations (NPOs)
Installation of the 1C server and setup at the enterprise
In the article we will consider the instructions for installing the 1C: Enterprise server in the office. The 1C installation option in the client-server version is the most suitable. But first you need to understand what a client-server architecture is. After that, we will tell you in which cases it makes sense to implement this architecture, and most importantly, how to do it correctly. If you are faced with the installation for the first time, then our material will be very useful to you
Regulations on internal quality control at the enterprise
It is impossible for any organization to operate without regard to the law. The latter obliges to maintain certain documentation and create such working conditions and products that will comply with the standards. In this article we will talk about internal quality control in enterprises
Special protective clothing includes items designed to protect the worker from harmful and dangerous production factors. Distinguish between workwear and uniforms. The latter only indicates the employee's belonging to this enterprise, but it is not overalls, as such. Accordingly, all of the following rules and regulations cannot be applied to it
Percentage of plan completion: calculation, examples
The planning process is an integral part of any success. The presence of goals specified in indicators allows you to control the movement of a person or organization in a certain direction, gives clarity to the activity. This allows you to quickly move to effective action. However, an equally important condition for achieving success is the ability to control the results of their activities
Application for financial assistance: sample and form of writing with an example, types of financial assistance
Material assistance is provided at work to many employees who have significant events in their lives. The article provides sample applications for financial assistance. Describes the rules for assigning payments to the employer
What is a business trip: concept, definition, legal framework, Business trip regulations and registration rules
All employers and employees should know what a business trip is, as well as how it is properly processed and paid. The article describes what payments are transferred to an employee sent on a business trip, as well as what documents are prepared by the head of the company
How the rent is calculated: structure, accrual rules, what makes up the calculation
How is rent calculated? This issue is the most important for many owners of real estate, as laws change frequently and rates are systematically increased. There is also dishonesty of various companies. In order to pay bills correctly and not overpay, you need to know the principle of calculating rent
How to withhold child support from salary: example, deduction procedure, tips
Information on how to withhold child support from wages may be needed by all interested parties. These include the payer and recipient of payments, the accountant who makes the postings. The control function of operations belongs to bailiffs. It is useful for all these persons to study the issue from the point of view of each of the parties
Code 104; deduction, amount and description
Tax deductions are a benefit for certain individuals who can pay less tax on their income. Thus, the deduction code 104 assumes the presence of a number of certificates, but it relies on a small category of persons, based on the documents submitted to the accounting department
Inventory is mandatory: cases, order, timing
Inventory is required for each company at least once a year. The article lists the situations when the verification must be performed on the basis of legal requirements. The rules and stages of the inventory are given, as well as the nuances of formatting the results
Accounting outsourcing is Features, types, benefits and prices
It just so happened in this world that it is not the strongest, smartest, largest who survives, but the fittest. This biological regularity fully applies to the field of entrepreneurship. To secure the market, it is necessary that the income received by the company exceeded the costs. And in this case, every moment and nuance is important. So what is accounting outsourcing?
Resignation of a director at his own request: dismissal procedure, registration rules, transfer of material assets
Firing a director at will is considered a complex and lengthy process. The article tells how long the procedure takes, what documents are prepared for this, and also how the employment contract with the head of the company is terminated
Maternity allowance: how it is calculated, calculation procedure, rules and features of registration, accrual and payment
How is Maternity Benefit (M&B) calculated? Once every woman who plans to go on maternity leave has to face this question. In 2018, a lump sum payment to expectant mothers is provided for the period of preparation for the birth of a child and after its birth
How study leave is calculated: calculation procedure, rules and features of registration, accrual and payment
Studying leave is a type of additional leave, which is due to employees receiving their first education. It is calculated according to average earnings, according to general rules. Regulates payment and accrual of the Labor Code of the Russian Federation
How to pay sick leave if the employee went to work
According to the Labor Code, every employee has the right to temporary exemption from the performance of his duties due to loss of ability to work. You just need to know how to use this norm correctly. According to statistics, every year 40 million Russians suffer from seasonal diseases. After all, there are still a number of diseases, the appearance of which entails the need for a certificate of incapacity for work. For more information on how to pay sick leave, read on
Annual reporting: forms and deadlines
Each organization, regardless of whether it works under the general taxation system or under the simplified one, is required to submit annual accounting and tax reporting. Reporting has many purposes. The company's financial statements are of interest not only to the authorities, but also to the enterprise itself
Fixed assets include Accounting, depreciation, write-off, fixed asset ratios
Fixed production assets are a certain part of the property of the company, which is reused in the production of products, performance of work or provision of services. OS are also used in the field of company management
Formula of profit from sales: calculate correctly
One of the most significant economic indicators of the effective operation of an enterprise is profit. It is this indicator, the dynamics of its correlation with other key coefficients, that makes it possible for an economist to analyze the effectiveness of an enterprise development strategy. Profit makes it possible to invest in expanding production, improve product quality, provide workers with a package of social benefits, and much more
Accounting Software: A List of the Best and Affordable Accounting Software
Let's list the best accounting programs and note how each application excelled in its efficiency and other quality components. We will start with desktop versions that are tied to one or a group of PCs, and continue with online services
Assistant chief accountant: appointment, conditions of admission, job descriptions and scope of work performed
Any state, budgetary or commercial enterprise carries out its activities within the framework of accounting and reporting by the chief accountant. It is rather difficult for one person, and even in a large-scale company, to comprehend the full range of duties assigned to the chief accountant. Therefore, each head of the accounting department takes a mandatory personnel unit to help him - an assistant to the chief accountant
Liquidation balance sheet is Definition of the concept, approval, form and sample of filling out the liquidation balance sheet
The liquidation balance sheet is an important financial act drawn up during the closing of an organization. It can be intermediate or final. The article tells what is the purpose of these documents, what information is entered into them, as well as how and when they are approved and submitted to the Federal Tax Service
Remuneration on a business trip: rules, regulations, paperwork, calculation and payments
Company travel may be required for a variety of reasons. At the same time, the correct payment for work on a business trip must be made. The article describes how wages are calculated, how days off are paid, and what nuances accountants may encounter
Step by step instructions on how to read estimates. An example estimate for the installation of a split system
How to understand the estimates? Examples of estimates for installation. Drawing up an estimate using the example of a local estimate calculation for the installation of a split system. Completion of estimates for installation work. Regulatory documents for determining the cost of construction products in the territory of the Russian Federation
Inventory in a budgetary institution: rules and stages of implementation
Any economic activity at the enterprise assumes the presence of specific savings in its possessions. This includes tangible and intangible assets, fixed assets, finished products or goods for sale, monetary assets and other property. Whatever the firm - large or small, industrial or commercial, public or private - it must recalculate the list of property present on it by conducting an inventory
What does the Bernoulli curve on the coat of arms of accountants mean?
What is the coat of arms of accountants? Classical and alternative interpretation of symbolism. What is a Bernoulli curve, what does it mean, why is it named like that? In addition, we will analyze the meanings of other symbols, shapes, background colors, the motto of the coat of arms of counting workers
Basic accounting methods and their characteristics
To reveal the essence of any science, you need to understand that there are three components of the study of any discipline: subject, object and method. The subject will tell us about what science is studying, and with the help of the method we will understand how it does it, but the object is a combination of different features being studied. For a deeper understanding of the topic, we will analyze in detail what accounting is, what tasks and goals this science sets for itself
Accounting for bills of exchange in accounting
Promissory note is a signed document in relation to promissory notes. This means the right of the one who is the holder of the bill, after some time to demand the amount of the debt from the person who issued the bill. And the time after which there is a right, and the amount, and even the place of the claim are agreed in advance
Analysis of the financial performance of the enterprise: goals, methodology
Control, of course, is an important part of the work to ensure the activities of any organization. It can take many different forms, each of which has its own characteristics and specifics. Control can be current when carried out in the course of activity. It is also based on data that are summed up as a result for a certain time period. In this case, first of all, they recall the analysis of the financial results of the enterprise / organization
Financial and economic activity of the enterprise - what is it?
The relevance of the topic lies in the fact that today the actual working conditions of the enterprise determine the need for an objective and comprehensive financial analysis of business areas, which allows you to determine the features of the company's activities, shortcomings in work and the reasons for their occurrence based on the results of such an analysis. In the framework of this article, we will consider the essence and foundations of the analysis of the financial and economic activities of the company
Material expenses. Accounting for material costs
The topic of material costs is probably one of the most entertaining in the field of finance. It closely echoes the laws of taxation, which should not only be studied, but also useful to know
What is a financial asset?
The financial asset of an enterprise is a fairly complex structure, which consists of many components. It has a sufficient number of characteristics and factors responsible for the appropriateness of various operations
Variable costs include the cost of What costs are variable costs?
In the composition of the costs of any enterprise there are so-called "forced costs". They are associated with the acquisition or use of different means of production
When can I apply the tax deduction for children?
Absolutely every parent has the right to receive a tax deduction for children when calculating personal income tax. It is important to know your rights and obligations so as not to be left with an empty wallet
Regulations on accounting in the Russian Federation
On January 1, 1999, Accounting Regulation 34n came into force. It refers to the Program for the reform of financial reporting in Russia, created according to international standards. New accounting provisions are formed from several sections
Conditions and period of storage of primary documents in accounting
The term for storing primary documents in an organization is legally established, which means that getting rid of “paper” just won’t work, you will have to store them for at least a few years and only then destroy them. How long to store?
Calculation of compensation for salary delay. Payment of compensation
Every worker has the right to receive a salary, and the employer is obliged to pay it. It can be charged under various systems. If the head of the enterprise cannot pay wages to employees on time, they may demand compensation. This possibility is provided for in the labor law
Documentation of management activities and its basic concepts
Definition of the concept of "documenting management activities", its means, functions, content. Types of documentation and national norms for paperwork
An example of an organization's accounting policy
The set of principles that are applied in the preparation of financial statements is called the accounting policy of the organization. The purpose of its formation is to establish the best option for accounting for PBU in an organization. A set of internal rules is formed immediately after the formation of the organization and is adjusted as necessary
Auditors - what is it?
Audit checks are one of the most common ways to monitor and control the economic activities of a company
Debit and credit - what are these terms?
Today, there is an accounting department in every enterprise, whether it is a company, production, shop or educational institution. And a competent person needs to understand elementary financial concepts. Many have heard terms such as “accounts debit, credit”, but not everyone can explain what it is. However, today knowledge of such basic concepts is simply a necessity
KVR: transcript. What does CVR mean?
The state policy of openness of the budgetary process for all categories of the population, carried out at all levels of government, sometimes does not achieve its goal due to a sufficiently large number of specific terms. Acquaintance with the main positions will allow citizens to perceive the published information more consciously. One striking example is familiarity with some aspects of the budget classification, in particular, CWR
Loan issued: postings, interest accrual
The ability to issue loans is not the prerogative of only credit institutions. This can be done by any organization with sufficient financial resources. Loans are often issued to employees in order to encourage them for successful work and motivate qualified specialists for further cooperation. The ability to borrow at a low interest rate and ask for a convenient repayment period makes a loan from an employer attractive to an employee
MBP - what is it? Accounting for low-value and wearing items
Accounting for low-value consumable items (IBE) is an extremely important category in accounting. In its activities, no enterprise can do without the mentioned phenomenon. In this article we will try to give the most complete and detailed answer to the question: "IBE - what is it?"
Liquidity ratio: balance formula and normative value
One of the indicators of the company's activity is the level of liquidity. It assesses the creditworthiness of the organization, its ability to fully and timely pay for obligations
Classification of fixed assets included in depreciation groups
Fixed assets are accounted for by each enterprise in accordance with applicable law. This property is subject to depreciation. To determine the useful life of each object, depreciation groups of fixed assets were developed. This approach allows you to correctly determine how long a particular object should be in operation. Features of this classification will be discussed further
Luca Pacioli, "A Treatise on Accounts and Records". Luca Pacioli: biography
Accounting is an integral element of the modern economic system. As historical practice shows, ideas about money and its turnover are inextricably linked with the existing economic structure. With the development of statehood, there was a need to systematize and streamline financial transactions. A huge contribution to the solution of this problem was made by Luca Pacioli, the "father" of accounting
What does IP reporting include (rules and documents)
Registration as an entrepreneur (IP) in the IFTS gives you the opportunity to start organizing your work activities in order to make a profit. The first thing a newly-made businessman faces is the question of what kind of IP documents are needed in work
Accounting consulting: definition, service features
The activity of any enterprise is connected not only directly with the production of goods, the provision of services and the performance of work. The manager has to solve a complex of organizational and managerial tasks. Not every enterprise has the means to maintain specialists in legal, accounting, investment and other issues. In such situations, consulting companies come to the rescue
Inventories and their accounting
Each organization must take into account inventory items that are part of the working capital of the enterprise. Usually they are intended to ensure the production process or participation in it for a period of not more than one cycle, after which they are fully or partially included in the price of the goods
Simplified taxation system (STS): income, expenses and features
Many entrepreneurs or company executives choose the USN "Income" or "Income minus expenses" when choosing a tax regime. The article describes the main nuances of these regimes, the rules for calculating taxes and the deadlines for submitting a declaration
The book value of the assets is the balance line 1600. The balance sheet
The assets of the company, or rather, their combined value, are the necessary resources that ensure the process of manufacturing new products, the possibility of expanding sales markets and modernizing existing facilities, searching for new partners and customers, that is, the financial and economic side of the company's life
Accounting terminology: what is a balance?
In accounting, one of the most important and frequently used terms is "balance". Its significance is well known to those skilled in the art. People who are far from accounting know the word very superficially and, as a rule, they associate it with a certain difference. For an economist and accountant, this concept is much deeper and broader. What is a balance sheet and what is its significance for accounting for financial flows in an organization? This article will answer this question
Control ratio 6-NDFL: features, requirements and recommendations
When compiling a tax invoice, an accountant must check the information entered. For incorrectly provided data, the organization, at best, faces a fine, and at worst, an on-site inspection by government agencies. The good news is that for a quick check of information on a counterparty, it is enough to calculate the control ratio of 6-NDFL
Collating statement - all clean
To know the actual quantity of goods and other valuables managed by the enterprise is one of the prerequisites for effective work. That is why the inventory has become an obligation prescribed in the Accounting Law. Ideally, the data on paper and in reality should match. But for various reasons (theft, damage, natural decline, natural disasters, etc.), discrepancies can be identified. In such cases, a reconciliation statement is drawn up
What is a salary? Basic principles of accrual
Wage is a concept known to almost everyone. However, not every employee knows about the definition of this term, as well as about the documents that regulate it
Explanatory note to the balance sheet and its role in reporting
Explanatory note is a mandatory part of financial statements. This is regulated by paragraph 5 of the Accounting Regulations No. 4/99 “Accounting statements of the organization”. This document discloses data on the accounting policy of the enterprise, necessary for a full analysis of all indicators of economic activity
What is a "Journal of Business Transactions"
All business transactions performed in the course of the enterprise's activities must be recorded in a special regulation. It is called the "Journal of Business Transactions". This is what will be discussed next
Accounting for goods and materials: some aspects
This article is devoted to accounting for goods and materials. It plays a significant role, because it is from warehouses that everything necessary is delivered to production. In addition, structural units must provide timely data on the movement and current state of valuables
Functional and job responsibilities of an accountant
In addition, the job responsibilities of an accountant include: developing a working chart of accounts; participation in the implementation of the economic analysis of the financial and economic activities of the organization; ensuring the safety of documents; formation, accumulation and maintenance of a database on the organization's accounting; execution of individual instructions of the head
Calculation of the average wage and its features of accrual
This article describes the calculation of the average wage and some features of the procedure for its calculation
FSS reporting: form, deadlines and delivery procedure. Reporting to the Social Insurance Funds: registration rules
Regardless of the taxation regime, all entrepreneurs are required to submit a quarterly report to the Social Insurance Fund in the prescribed form (4-FSS). The report is submitted even if the activity was not carried out and the employees were not paid wages. Such reporting is called zero and is mandatory
Centralized accounting: organizational structure, principle of operation
Centralized accounting acts as a specialized unit. At the initial stage, such institutions were formed under state and local bodies - managers of budget revenues. Currently, centralized accounting is a relatively independent legal entity
Average annual cost of OPF: balance sheet formula
The cost of OPF tends to be passed on to finished products over a fairly long period. In some cases, it may cover several cycles. In this regard, the organization of accounting is carried out in such a way that at the same time it would be possible to reflect both the preservation of the original form and the loss of price over time
Payment order: form and design features
Payment order is the main document used to make cashless payments. At the same time, his form is unified. It is important to know the main points of filling out the payment order so that there are no problems when transferring funds
Business expenses - what is it? What does business expenses include?
Selling expenses are expenses that are aimed at the shipment and sale of products, as well as services for their packaging by third-party companies, delivery, loading, etc
Wage fund: calculation formula. Wage fund: formula for calculating the balance sheet, example
As part of this article, we will consider the basics of calculating the wage fund, which includes a variety of payments in favor of company employees
Posting to fixed assets. Basic accounting entries for fixed assets
The non-current assets of an enterprise play an important role in the production cycle, they are associated with logistics processes, trade, provision of services and many types of work. This type of assets allows the organization to earn income, but for this it is necessary to carefully analyze the composition, structure, cost of each object. Constant monitoring is carried out on the basis of accounting data, which must be reliable. Basic postings on fixed assets are typical
Samples of filling out payment orders. Payment order: sample
Most enterprises pay various taxes and fees to the budget. Most often this is done with the help of payment orders. How to compose them correctly?
Accounting and distribution methods for overhead and general business expenses
The profitability of any economic entity depends on the correct reflection and accounting of costs. Their optimization, control, distribution affect the cost of goods, reduce the risk of sanctions from the tax authorities. At the initial stage of activity, the company plans and forms a list of costs necessary for the implementation of production processes. An important aspect reflected in the accounting policy is the methods of distribution of overhead and general business expenses
What are company liabilities?
The main accounting document used to evaluate the performance of any company is the balance sheet. Its main principle is to maintain a balance between asset and liability
Sale of fixed assets: postings. Accounting for fixed assets
Material base, technical equipment of any enterprise depends on the structure of the main assets. They are an integral part of the production process, they are used in the implementation of all types of economic activity: the provision of services, the performance of work. The use of BPF with maximum efficiency is possible with proper planning of their operation and timely modernization. For a comprehensive analysis of this asset, it is necessary to correctly reflect it in all types of accounting
90 account - "Sales". Sub-accounts of account 90
Each commercial organization during the entire period of economic activity is interested in a thorough analysis of financial results. For timely monitoring of current income and expenses, several accounting accounts are used: 99, 90, 91. Obtaining reliable information about the structure, dynamics, volume of performance results is possible only if the data on these accounts are correctly reflected
Accounting for funds on the current account and at the cash desk of the enterprise
The activity of any enterprise, one way or another, is connected with cash or non-cash payments. Accounting for them is regulated by law and strictly controlled
How to withdraw money from the IP account? IP withdraws money from the current account: postings
Almost every individual entrepreneur has a bank account. The peculiarity of this type of activity is that it is quite difficult to cash out funds. The state does not restrict individual entrepreneurs in matters of the use of property. But restrictions on operations are still set. For more information on how to withdraw money from an individual entrepreneur's current account, read on
Act of inventory of emission sources. Order on the inventory and the composition of the inventory commission
Inventory of waste emissions into the atmosphere is a set of activities that are carried out by nature users, including systematization of data on pollutant emissions, identification of their location, determination of emission indicators. Read more about how this process goes and how the act of inventory of emission sources is filled out, read on
Inventory in a pharmacy: procedure, documents, composition of the inventory commission
Inventory is the verification of a firm's inventory on a given date by comparing actual data with balance sheet information. This is the main way to control property values. Read more about how inventory is carried out and processed in a pharmacy, read on
Replenishment of working capital: sources, accounting, accounting entries
Quite often in the process of doing business, there are moments when the company begins to urgently need additional money. In this case, the company's management can borrow money from a credit institution or use a commodity loan. To what extent is the replenishment of working capital in this way beneficial for the enterprise, and what other options are there for stabilizing the difficult economic situation of the company?