What are off-balance sheet accounts. Features of the use of off-balance sheet accounts. The main purpose of off-balance sheet accounts

After the Civil War and the policy of "war communism", the economy of Soviet Russia fell into decay: the state's gold reserves disappeared in an unknown direction, the volume of the harvest fell sharply, some enterprises were destroyed, others were closed due to lack of fuel, and others served only military needs. The industrial crisis led to the fact that about 1 million workers rushed to the villages.

By 1921, famine arose in the country, which claimed the lives of about 5 million people. Dissatisfied with the current situation, the proletarians and the military went to anti-Bolshevik demonstrations. It was obvious that young state in dire need of economic reforms.

As a result, on March 8, 1921, at the X Congress of the Russian Communist Party (RCP), it was decided to abandon communist principles for a while. The country introduced a new economic policy(NEP), which allows private entrepreneurship and even the attraction of foreign capital.

Postcard from the times of the NEP. Photo: Public Domain

First of all, within the framework of the NEP, instead of the surplus appropriation, a tax in kind was introduced, which was two times less: if earlier up to 70% of the grain was confiscated from the peasants, then under the new rules - only 30%. It was assumed that in the future the tax in kind will be reduced to 10%. It was installed before the start of the sowing campaign and could not be increased. The peasants could sell the grain remaining after the tax was paid: free trade was legalized in the state. For the farmers, this was a strong incentive to produce more.

In addition to the surplus appropriation, the decree on the complete nationalization of industry was canceled: from now on, private individuals could own small enterprises and lease large ones from the state. Moreover, since 1923, the right to use state-owned enterprises was granted to foreign companies, it was allowed to create concessions with the involvement of foreign capital, joint ventures, mixed joint stock companies... During the NEP, more than 100 concession agreements with foreigners were in force.

Another milestone in the New Economic Policy is the monetary reform, within the framework of which Soviet chervonets were introduced, backed by gold. More than five American dollars were then given for one gold piece. At the same time, the issue of Soviet banknotes continued until 1924, which were subsequently replaced by treasury notes, copper and silver coins. Monetary reform helped the Soviet government end the budget deficit.

The NEP reforms also affected the rights of ordinary workers: forced labor was abolished in the state, a labor market was introduced, and monetary wages were restored. The new economic policy has increased the number of workers.

“The task of the transition to the new economic policy lies in the fact that after the experience of direct socialist construction in conditions of unheard-of difficult, in conditions of civil war, in conditions when the bourgeoisie was imposing forms of fierce struggle on us, in the spring of 1921 a clear situation became socialist construction, and the retreat in a whole number of areas of the economy to state capitalism, not an assault attack, but a very difficult, difficult and unpleasant task of a long siege associated with a number of retreats. This is what is needed in order to approach the solution of the economic issue, that is, to ensure the economic transition to the foundations of socialism, "said the chairman of the Council of People's Commissars. Vladimir Lenin in October 1921.

Results of the NEP

Thanks to the NEP, the Soviet state managed to get out of the crisis in a short time, restore industry and agriculture. Already in the fall of 1922, hunger was overcome, private stores began to open, on the shelves of which food products appeared. When the Bolsheviks decided to introduce the New Economic Policy, it was seen as a temporary measure, since it contradicted the ideas of communism. After a while, Vladimir Lenin said that "NEP is serious and for a long time."

Over the years of the NEP, welfare increased rural population: an increase in the land allotment made it possible to sell most of the agricultural products, increased the share of middle peasants. Already by 1923, the sown area returned to the pre-revolutionary level. By 1927, the pre-war level of production in animal husbandry was reached. Macroeconomic indicators countries returned to pre-war levels in 1928.

It should be understood that the success of the NEP is largely due to the recovery effect: after the war, industrial and agricultural capacities were easily restored. But at the end of the 1920s, the reforms began to "junk": the reserves ran out, and for further economic growth huge sums were required for the development of the agricultural sector and the modernization of production. Attract foreign capital did not work.

One after another, crises began in the country. Manufactured goods rose in price greatly, and peasants who were not interested in overpaying simply began to hide grain, selling only the amount that was provided for by the tax in kind.

In 1926-1927. there was a grain procurement crisis. Then 30 thousand party members were sent to the villages to carry out explanatory work. First in Siberia with a light hand Joseph Stalin was introduced criminal liability for peasants harboring goods, then this method was extended to the whole country, but it did not give the expected effect. April 1929 introduced food cards for bread, by the end of the year the system applies to all foodstuffs, and then to industrial goods.

It was obvious that the New Economic Policy had outlived its usefulness. At the end of the 1920s, the first five-year plan was announced, and the country embarked on the path of collectivization and planned industrialization. The NEP was officially closed on October 11, 1931.

The first attempts to curtail the NEP began. Syndicates were liquidated in industry, from which private capital was administratively squeezed out, and a rigid centralized system of economic management was created (economic people's commissariats). Stalin and his entourage embarked on a course of compulsory confiscation of grain and forcible collectivization of the countryside. Repressions were carried out against management personnel (the Shakhty affair, the process of the Industrial Party, etc.). By the beginning of the 1930s, the NEP was virtually phased out.

Prerequisites for NEP

The volume of agricultural production fell by 40% due to the depreciation of money and a shortage of industrial goods.

Society has degraded, its intellectual potential has significantly weakened. Most of the Russian intelligentsia was destroyed or left the country.

Thus, the main task of the internal policy of the RCP (b) and Soviet state consisted in restoring a destroyed economy, creating a material, technical and socio-cultural basis for building socialism, promised by the Bolsheviks to the people.

The peasants, indignant at the actions of the food detachments, not only refused to surrender their grain, but also rose up for an armed struggle. The uprisings covered the Tambov region, Ukraine, Don, Kuban, the Volga region and Siberia. The peasants demanded a change in agrarian policy, the abolition of the diktat of the RCP (b), the convocation of a Constituent Assembly on the basis of universal, equal suffrage. Red Army units were sent to suppress these uprisings.

Discontent spread to the army as well. On March 1, sailors and Red Army men of the Kronstadt garrison under the slogan "For Soviets without Communists!" demanded the release from imprisonment of all representatives of the socialist parties, re-election of the Soviets and, as follows from the slogan, the exclusion of all communists from them, the granting of freedom of speech, assembly and unions to all parties, ensuring freedom of trade, allowing the peasants to freely use their land and dispose of the products of their economy , that is, the elimination of the surplus appropriation. Convinced of the impossibility of reaching an agreement with the rebels, the authorities stormed Kronstadt. By alternating artillery fire and infantry actions, Kronstadt was captured by March 18; some of the rebels died, the rest fled to Finland or surrendered.

From the appeal of the Provisional Revolutionary Committee of the city of Kronstadt:

Comrades and citizens! Our country is going through a difficult moment. Hunger, cold, economic devastation have kept us in an iron grip for three years now. Communist Party, ruling country, broke away from the masses and was unable to bring it out of the state of general ruin. It did not take into account the unrest that had recently taken place in Petrograd and Moscow and which clearly enough indicated that the party had lost the confidence of the masses of the workers. Neither did it take into account the demands made by the workers. She considers them to be the intrigues of the counter-revolution. She is deeply mistaken. These unrest, these demands are the voice of the entire people, of all working people. All workers, sailors and Red Army men clearly at the present moment see that only by common efforts, by the common will of the working people, it is possible to give the country bread, firewood, coal, clothe the barefoot and undressed and lead the republic out of the impasse ...

The uprisings that swept across the country convincingly showed that the Bolsheviks were losing public support. Already in the year, calls were heard to abandon the surplus appropriation system: for example, in February 1920, Trotsky made a corresponding proposal to the Central Committee, but received only 4 votes out of 15; at about the same time, independently of Trotsky, Rykov raised the same question in the Supreme Council of the National Economy.

The policy of War Communism had exhausted itself, but Lenin, in spite of everything, persisted. Moreover, at the turn of 1920 and 1921, he strongly insisted on strengthening this policy - in particular, plans were made to completely abolish the monetary system.

V. I. Lenin

It was only by the spring of 1921 that it became obvious that the general discontent of the lower classes, their armed pressure could lead to the overthrow of the power of the Soviets, headed by the communists. Therefore, Lenin decided to make a concession for the sake of maintaining power.

The course of development of the NEP

Proclamation of the NEP

Cooperation of all forms and types developed rapidly. The role of production cooperatives in agriculture was insignificant (in 1927 they provided only 2% of all agricultural products and 7% marketable products), but the simplest primary forms- sales, supply and credit cooperation - by the end of the 1920s, more than half of all peasant farms were covered. By the end of the year, non-productive cooperation of various types, primarily peasant ones, covered 28 million people (13 times more than in the city). In a socialized retail 60-80% fell on the cooperative and only 20-40% - on the state itself, in industry in 1928, 13% of all production was given by cooperatives. There was cooperative legislation, lending, insurance.

Instead of the depreciated and actually already rejected by the turnover of Soviet signs, the release of a new monetary unit- chervontsy who had gold content and the exchange rate in gold (1 ducat = 10 pre-revolutionary gold rubles = 7.74 g of pure gold). In the city, the Sovznaks, which were quickly ousted by the chervonets, stopped printing altogether and were withdrawn from circulation; in the same year, the budget was balanced and the use of the issue of money to cover government expenses was prohibited; new treasury notes were issued - rubles (10 rubles = 1 chervonets). On foreign exchange market both domestically and abroad, chervonets were freely exchanged for gold and basic foreign currencies at the pre-war rate of the tsarist ruble (1 U.S. $= 1.94 rubles).

Revived credit system... In the city, the State Bank of the USSR was recreated, which began lending to industry and trade on a commercial basis. In 1922-1925. a number of specialized banks were created: joint-stock banks, in which the State Bank, syndicates, cooperatives, private and even at one time foreign ones were the shareholders, for lending to certain sectors of the economy and regions of the country; cooperative - for lending to consumer cooperatives; the agricultural credit societies organized on the shares, closed on the republican and central agricultural banks; mutual credit societies - for lending to private industry and trade; savings banks - to mobilize savings population. As of October 1, 1923, 17 independent banks operated in the country, and the State Bank's share in the total credit investments of the entire banking system was 2/3. By October 1, 1926, the number of banks increased to 61, and the State Bank's share in lending National economy dropped to 48%.

Economic Mechanism during the NEP was based on market principles. In the 1920s, commodity-money relations, which had previously been trying to expel from production and exchange, penetrated into all pores of the economic organism and became the main connecting link between its individual parts.

Discipline within the Communist Party itself has also been tightened. At the end of 1920, an opposition grouping appeared in the party - the "workers' opposition", which demanded the transfer of all power in production to the trade unions. In order to stop such attempts, the X Congress of the RCP (b) in 1921 adopted a resolution on the unity of the party. According to this resolution, decisions taken by the majority must be implemented by all party members, including those who disagree with them.

The result of the one-party system was the merging of the party and the government. The same people held senior positions in both the party (Politburo) and government bodies(SNK, VTsIK, etc.). At the same time, the personal authority of the people's commissars and the need to make urgent, urgent decisions in the conditions of the Civil War led to the fact that the center of power was concentrated not in the legislative body (All-Russian Central Executive Committee), but in the government - the Council of People's Commissars.

All these processes led to the fact that the actual position of a person, his authority played a greater role in the 1920s than his place in the formal structure of state power. That is why, speaking about the figures of the 1920s, we name first of all not positions, but surnames.

In parallel with the change in the position of the party in the country, there was a degeneration of the party itself. Obviously, there will always be much more people who want to join the ruling party than the underground party, membership in which cannot give other privileges than iron bunks or a noose around the neck. At the same time, the party, having become the ruling party, began to need to increase its number in order to fill government posts at all levels. This resulted in rapid growth the size of the communist party after the revolution. From time to time he was spurred on by mass kits, such as the Lenin Set after Lenin's death. The inevitable consequence of this process was the dissolution of the old, ideological, Bolsheviks among the young party members. In 1927, out of 1,300,000 people who were members of the party, only 8,000 had pre-revolutionary experience; most of the rest did not know the communist theory at all.

Decreased not only the intellectual and educational, but also the moral level of the party. In this respect, the results of the party purge carried out in the second half of 1921 with the aim of removing "kulak-proprietary and bourgeois elements" from the party are indicative. Out of 732 thousand, only 410 thousand members were left in the party (just over half!). At the same time, a third of those expelled were expelled for passivity, another quarter - for “discrediting Soviet power"," Selfishness "," careerism "," bourgeois way of life "," decomposition in everyday life. "

In connection with the growth of the party, the initially invisible position of secretary began to acquire more and more importance. Any secretary is a secondary position by definition. This is a person who, during official events, monitors the observance of the necessary formalities. Since April, the Bolshevik Party has had the post of general secretary. He combined the leadership of the Central Committee secretariat and the accounting and distribution department, which distributed lower-level party members to various positions. This position was given to Stalin.

The privileges of the upper layer of party members soon began to expand. Since 1926, this layer has received a special name - "nomenclature". So they began to call the party and state positions included in the list of positions, the appointment to which was subject to approval in the Accounting and Distribution Department of the Central Committee.

The processes of party bureaucratization and centralization of power took place against the backdrop of a sharp deterioration in Lenin's health. Actually, the year of the introduction of the NEP became for him last year a fulfilling life. In May of the year he was struck by the first blow - the brain suffered, so that the almost helpless Lenin was given a very sparing work schedule. In March of the year, a second attack occurred, after which Lenin fell out of life for six months altogether, almost learning to pronounce words anew. As soon as he began to recover from the second attack, in January, the third and final occurred. An autopsy showed that during the last two years of Lenin's life, only one hemisphere of the brain was functioning.

But between the first and second attacks, he still tried to participate in political life. Realizing that his days were numbered, he tried to draw the attention of the delegates to the most dangerous tendency - the degeneration of the party. In letters to the congress, known as his "political testament" (December 1922 - January 1923), Lenin proposes to expand the Central Committee at the expense of the workers, to elect a new Central Control Commission (Central Control Commission) - from among the proletarians, to curtail the excessively swollen and therefore incompetent RCI (Raboche -peasant inspection).

There was another component in the "Lenin Testament" - the personal characteristics of the largest party leaders (Trotsky, Stalin, Zinoviev, Kamenev, Bukharin, Pyatakov). Often this part of the Letter is interpreted as a search for a successor (heir), however, Lenin, unlike Stalin, was never the sole dictator, he could not make a single decision of principle without the Central Committee, and not so principled - without the Politburo, despite the fact that in The Central Committee, and even more so in the Politburo at that time were meeting independent people, often at odds with Lenin in their views. Therefore, the question could not be raised about any "heir" (and Lenin did not call the Letter to the Congress a "testament"). Assuming that after him the collective leadership will remain in the party, Lenin gave characteristics to the prospective members of this leadership, for the most part ambiguous. Only one definite indication was in his Letter: the post of general secretary gives Stalin too much power, dangerous with his rudeness (it was dangerous, in Lenin's opinion, only in the relationship between Stalin and Trotsky, and not in general). Some modern researchers believe, however, that the "Lenin Testament" was based more on the psychological state of the patient than on political motives.

But the letters to the congress reached the rank and file of its participants only in fragments, and the letter, in which the comrades-in-arms were given personal characteristics, did not show the party at all. We agreed among ourselves that Stalin promised to reform, and that was the end of the matter.

Even before Lenin's physical death, at the end of the year, a struggle began between his "heirs", or rather, the ouster of Trotsky from the helm. In the fall of the year, the struggle became open. In October, Trotsky sent a letter to the Central Committee in which he pointed out the formation of a bureaucratic inner-party regime. A week later, a group of 46 old Bolsheviks wrote an open letter in support of Trotsky (Statement 46). The Central Committee, of course, responded with an emphatic refutation. The leading role in this was played by Stalin, Zinoviev and Kamenev. This was not the first time that heated controversy arose in the Bolshevik Party. But unlike previous discussions, this time the ruling faction made heavy use of labeling. Trotsky was not refuted with reasonable arguments - he was simply accused of Menshevism, deviation and other mortal sins. The substitution of labels for real disputes is a new phenomenon: it has not existed before, but it will become more and more common as the political process develops in the 1920s.

Trotsky was defeated fairly easily. The next party conference, held in January, promulgated a resolution on party unity (previously kept secret), and Trotsky was forced to shut up. Until the fall. In the fall of 1924, however, he published the book "The Lessons of October", in which he stated unequivocally that he had done the revolution with Lenin. Then Zinoviev and Kamenev "suddenly" remembered that before the VI Congress of the RSDLP (b) in July 1917, Trotsky was a Menshevik. The party was shocked. In December 1924, Trotsky was removed from the post of People's Commissariat for Military Affairs, but left in the Politburo.

Closure of the NEP

In October 1928, the implementation of the first five-year plan for the development of the national economy began. At the same time, as a plan for the first five-year plan, it was not a project developed by the State Planning Committee of the USSR that was adopted, but an overestimated version, drawn up by the Supreme Council of the National Economy not so much taking into account objective possibilities as under the pressure of party slogans. In June 1929, mass collectivization began (which even contradicted the plan of the Supreme Council of the National Economy) - it was carried out with widespread use coercive measures... In the fall, it was supplemented by forced grain procurements.

As a result of these measures, the association in collective farms really acquired a massive character, which gave Stalin a reason in November of the same 1929 to make a statement that the middle peasant had gone to collective farms. Stalin's article was called “The Great Breakdown”. Immediately after this article, the next plenum of the Central Committee approved new, increased and accelerated plans for collectivization and industrialization.

Conclusions and conclusions

The undoubted success of the NEP was the restoration of the destroyed economy, and if we consider that after the revolution Russia lost highly qualified personnel (economists, managers, production workers), then the success of the new government becomes a "victory over devastation." At the same time, the absence of those highly qualified personnel became the cause of miscalculations and mistakes.

Accounting acts as an independent Information system, the parts of which are the accounts accounting... Generalization of information recorded in the accounts is carried out in balance sheet... However, when conducting accounting, it becomes necessary to establish and reflect in it the ownership of the property (ownership) of the organization. The need for this is explained by the fact that if the ownership does not extend to the property used by the organization, it must be shown "off balance". Therefore, it is important to classify accounts on the basis of their relationship to the balance sheet.

Balance accounts intended for accounting of property, equity capital and the obligations of the organization. According to their purpose, they can be active, passive and active-passive.

Off-balance sheet accounts are designed to account for the availability and movement of funds temporarily in use or at the disposal of the organization, its conditional rights and obligations, as well as to control individual business operations. Off-balance accounts are shown behind the balance sheet total and are not included in the total calculation of the organization's funds.

In off-balance sheet accounts, business transactions are recorded without using the double entry method. In this case, the "debit" side corresponds to the concept "coming", and the "credit" side - to the concept "expense", "disposal".

By their purpose, off-balance sheet accounts are divided into three groups.

• Inventory accounts- are taken into account here material values temporarily in use or accepted by the organization for safekeeping (for example, the "Leased Fixed Assets" account).
• Control accounts- they are designed to monitor transactions requiring off-balance sheet control. For example, on the account "Written off at a loss debt of insolvent debtors" summarizes information about accounts receivable written off at a loss due to the debtor's insolvency. However, this write-off does not constitute debt cancellation. Therefore, within 5 years, such debt is subject to accounting on an off-balance sheet account until it is repaid or the observation period expires.
• Contingent rights and obligations accounts... These accounts are designed to control the availability and movement of received and issued guarantees to secure obligations and payments. To record such rights and obligations, the accounts "Security for obligations and payments received" and "Security for obligations and payments issued" are used. Collateral is a document in which one organization guarantees another to fulfill its loan obligations at a specified time for a specified amount. As security for loans received, goods shipped, work performed, services rendered, in particular, bonds, bills of exchange, and other securities and types of property.

On the same account, other objects of nature use are taken into account (water, subsoil and other natural resources).

2.3. Subject to the provisions established by law Russian Federation, the head of a credit institution sets a limit on the value of items for acceptance for accounting as part of fixed assets.

2.4. Items worth lower set limit costs regardless of service life are included in inventories.

2.5. Fixed assets are accepted for accounting at their initial cost determined in accordance with clauses 1.6 - 1.9 of this Procedure.

2.6. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for cases established by the legislation of the Russian Federation and this Procedure.

2.7. A change in the initial value of fixed assets is allowed in cases of completion, retrofitting, modernization, reconstruction, technical re-equipment (in accordance with Chapter 7 of this Procedure) and partial liquidation or revaluation of fixed assets.

2.8. A credit institution has the right, no more than once a year (at the end of the reporting year (as of January 1 of the year following the reporting year (hereinafter - the new year)) to revalue groups of similar fixed assets at the current (replacement) cost in accordance with the legislation of the Russian Federation , including regulations of the Ministry of Finance of Russia.

When deciding on revaluation of such fixed assets, it should be borne in mind that subsequently they are revalued regularly so that the value at which they are reflected in accounting and reporting does not materially differ from the current (replacement) value.

Revaluation of an item of fixed assets is made by recalculating its initial value or current (replacement) value, if this item was revalued earlier, and the amount of depreciation accrued over the entire period of use of the item.

The current (replacement) value of fixed assets is understood as the amount of money that must be paid by the credit institution on the date of the revaluation if any object needs to be replaced.

When determining the current (replacement) cost, data on similar products obtained from manufacturing organizations can be used; information on the price level available from state statistics bodies, trade inspections and organizations; information about the price level published in the mass media and special literature; assessment by the bureau of technical inventory; expert opinions on the current (replacement) value of fixed assets.

2.8.1. In accounting, an increase in the value of fixed assets on the balance sheet of a credit institution as of the end of the reporting year to their current (replacement) value as a result of revaluation is reflected in the debit of accounts for fixed assets in correspondence with an account for recording a gain in property value during revaluation.

2.8.2. At the same time, additional depreciation is charged using a conversion factor. The amount of the increase in depreciation during revaluation of fixed assets is reflected in the credit of the account for accounting for depreciation of fixed assets in correspondence with the account for accounting for the increase in the value of property during revaluation.

2.8.3. The amount of the markdown (decrease in value) of fixed assets as a result of their revaluation is charged to the debit of the account for accounting for the increase in the value of property during revaluation.

A decrease in the amount of accrued depreciation due to the devaluation of fixed assets is reflected in the credit of the account for accounting for the increase in the value of property during revaluation.

In accounting, the depreciation of fixed assets is reflected in the following sequence.

First, an accounting entry is made to reduce the depreciation of an item of fixed assets. Then, on the debit of the account for accounting for the increase in the value of property during revaluation and the credit of the account for accounting for fixed assets, the depreciation of fixed assets is reflected to their current (replacement) value.

If the amount of the object's markdown exceeds the balance on the personal account for accounting for the increase in the value of property during revaluation (taking into account the decrease in depreciation and previously carried out revaluations), the amount of the excess is charged to the debit of the expense account.

2.8.4. In the event that, as a result of the subsequent (subsequent) revaluation (revaluation), an additional value of the object occurs, the amount of the revaluation equal to the amount of its depreciation carried out in previous reporting periods and attributed to expense accounts is charged to income accounts.

2.8.5. The revaluation of fixed assets is reflected in the accounting records in accordance with the Bank of Russia normative act on the procedure for drawing up an annual report by credit institutions.

In this case, the results of the revaluation of fixed assets are to be reflected in the balance sheet either for the last business day of the reporting year, or in January of the new year. If it is impossible to reflect within this period, the deadline for reflecting the revaluation is the last business day of March of the new year.

Accrual of depreciation from January 1 of the new year should be based on the current (replacement) value of fixed assets, taking into account the revaluation made.

2.9. The unit of accounting for fixed assets is the inventory item. An inventory item of fixed assets is an object with all fixtures and fittings, or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally-articulated items that are a single whole and intended to perform certain work... A complex of structurally articulated objects is one or more objects of the same or different purpose, having common devices and accessories, general management, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently ...

If one object has several parts, the terms useful use which differ significantly, each such part is accounted for as an independent inventory item.

2.10. Each inventory item of fixed assets, when they are accepted for accounting, regardless of whether the item is in operation, in stock, conservation, is assigned an inventory number in accordance with the procedure established regulation Ministry of Finance of Russia.

The inventory number assigned to the object can be indicated by attaching a metal token, applied with paint or in another way.

If taking into account technological or design features object or for some other reason it is not possible to indicate the inventory number of the object in the above-mentioned ways, then its serial number can be used as the inventory number of the object.

In cases where an inventory item has several parts, the useful lives of which differ significantly and which are accounted for as independent inventory items, each part is assigned a separate inventory number. If for an object, consisting of several parts, a common useful life for the object is established, then the specified object is accounted for under one inventory number.

The inventory number assigned to an item of fixed assets is retained for it for the entire period of its stay in a credit institution.

Inventory numbers of objects of fixed assets written off from accounting are not assigned to newly accepted objects for accounting within 5 years after the end of the year of write-off.

2.11. An item of fixed assets owned by 2 or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

2.12. Analytical accounting of fixed assets is carried out in the context of inventory objects.

2.13. It is allowed to maintain accounting records of fixed assets in whole rubles (rounded up only). In this case, fixed assets are recorded in whole rubles, and the rounding amount in kopecks is credited to the income account.

Introduction

The accounting of transactions on off-balance sheet accounts of a credit institution is kept on accounts No. 906 - No. 918 and correspondent accounts No. 9999, 9998. Off-balance sheet transactions are reflected in the debit of one and the credit of another account. Double entry drawn up by correspondence of invoices or accounting entry debited and credited account for the amount of the transaction. The accounting and reporting procedure is limited by the regulation of the Bank of Russia. Off-balance sheet accounts reflect: funds and values ​​that do not belong to the bank, but that are in its custody and management (including trust management); unmatched obligations and claims (urgent transactions; deferred and overdue payments; securities (depository activities) in pieces. Primary accounting information on these accounts is recorded on off-balance sheet orders, on the basis of these data, analytical and synthetic accounting presented in the bank's statements is implemented.

The object of the research is the accounting of operations of off-balance sheet accounts of the bank.

The purpose of the work is to consider the procedure for performing accounting for off-balance sheet transactions. credit institutions.

Tasks solved in the work:

§ consider off-balance sheet accounts from the point of view of the chart of accounts and determine the reflection of off-balance sheet accounts in primary and periodic reporting;

§ to identify the peculiarities of accounting for transactions on off-balance sheet accounts;

§ draw up a balance sheet for the next reporting date and draw brief conclusions about the change financial condition jar.

Accounting for transactions on off-balance sheet accounts of a credit institution

The procedure for accounting and reporting off-balance sheet accounts of a credit institution

Off-balance sheet transactions of the bank are accounted for by the amount of these transactions on accounts in the accounting and reporting system of the credit institution.

Accounting of credit institutions is an orderly system for collecting, registering and summarizing information in monetary terms about the property, liabilities of organizations and their movement through continuous, continuous and documentary accounting of all business transactions. The objects of accounting are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities. The main tasks of accounting are: formation of complete and reliable information about the activities of the organization and its property status; providing information needed by internal and external users accounting statements, including regulatory organizations, in accordance with the approved norms, standards and estimates; prevention of negative results economic activity organization and identification of on-farm reserves to ensure it financial sustainability... All credit institutions are required to compile on the basis of synthetic data and analytical accounting accounting statements.

The bank's balance sheet consists of two parts: an asset (shows the value of all property) and a liability (the bank's liabilities and its capital). Accounts are subdivided into on-balance sheet and off-balance sheet. Balance sheet accounts reflect cash and non-cash cash, calculations, attracted funds, funds, income and expenses, profit and loss. Accounts are recorded in multicurrency terms.

Off-balance sheet accounts reflect: unpaid authorized capital, securities, settlement transactions and documents, credit and leasing operations, debts written off and taken out because of the balance, as well as there are accounts for correspondence. Off-balance sheet accounts are grouped into sections based on the economic content of the values ​​and documents recorded on them (Figure 1)

Fig. 1 Scheme of off-balance sheet accounts

Special banking documentation is developed and approved The Central Bank RF and is mandatory. To maintain information on the bank's activities on off-balance sheet indicators, the documents presented in Table 1 are used. Forms of documents are unified and their standard details are provided for by the regulation on settlement documents. An important and obligatory fact is the presence in the document of analytical and synthetic information, indication of the corresponding accounts and the amounts of transactions performed. Signatures of financially responsible persons and controllers are checked against their samples. As a result of the input of the primary accounting information recorded in the documents and its processing, the accounting department receives all the necessary data, both analytical and synthetic, reporting forms, balances, etc.

Table 1

Documents for making entries on off-balance sheet accounts

The reporting of credit institutions is divided into periodic and annual, official for external users and management for internal use. Periodic - daily, five-day, weekly, monthly and quarterly. Annual - the content, volume and results of the bank's work for reporting period... The most important documents included in the reporting of credit institutions are:

turnover sheet;

balance sheet;

income statement and general financial statements.