Samples of capital accounting documents. Accounting for own funds of the enterprise. Own capital in the structure of the accounting balance

Introduction

Capital enterprises is the main meter of it market value. In this capacity, it is primarily a proprietary enterprise capital characterizing its volume pure assets. However, the volume of used by the enterprise own capital It also characterizes the potential to bring borrowed funds to them, providing additional profit.

The relevance of this topic is that any enterprise cannot exist, without having its own financial resources, because, as is well known, one of the main components of these resources is the authorized capital that determines minimum size Property of the enterprise.

The purpose of this term paper It is the study of the accounting of equal capital of KumAPP OJSC and conduct an analysis of the economic indicators of the enterprise.

The tasks necessary for the disclosure of the goal of the course work are:

1. To study the theoretical aspects of accounting of equity;

2. To explore the organizational and economic characteristics of KumAPP OJSC;

3. Conduct accounting for own capital of KumAPP OJSC;

4. Take a summary of the work done.

The object of this course is the Own Own Capital joint Stock Company Kumapp.

The subject of the course work is its own capital of the organization.

The first and prerequisite for the normal activity of any enterprise is the presence of its own funds.

When performing the course work, the following methods were applied: a comprehensive study method, a system analysis method and a tabular method.

When writing a course work, the following sources were used: Accounting Tutorials, "Analysis economic activity", Monographic and educational literature, journal and newspaper articles on this topic, as well as the accounting statements of the enterprise.

1. Theoretical aspects accounting of equity

1.1 Own capital and its formation

Own capital is called the total amount of funds owned by the enterprise. It consists of an enterprise owned by the owners when it is created (authorized capital) and funds accumulated in the process of economic activity. In turn, the accumulated funds are divided into additionally invested capital, reserve Fundretained earnings.

Own fixed capital is capital invested in fixed assets, intangible assets, unfinished construction, long-term investments.

Own working capital is capital embedded in stocks of raw materials and materials, stocks of finished products, current receivables.

Own capital management is aimed at providing effective use Its part has already accumulated and the formation of its own resources ensuring the development of the enterprise.

The formation of own capital of the enterprise is carried out at the following steps:

1. Analysis of the formation of equity in the previous period;

2. Determination of the overall need of equity;

3. Evaluation of the cost of equity from various sources;

4. Ensuring the attraction of equity due to internal sources;

5. Ensuring how to attract equity due to external sources;

6. The choice of the best relationship of internal and external sources of formation of equity capital.

Analysis of the formation of equity in the previous period is carried out in order to identify its own potential and its compliance with the pace of development of the enterprise. At the same time, the proportion of own capital is determined in the total amount of financial resources, sources of formation of equity capital, the sufficiency of the financial resources formed in the period under study formed in the period under study are estimated.

The definition of a common need for own capital is carried out according to the following algorithm: the overall need for own capital in the planned period is equal to the amount of equity at the end of the planned period of minus the amount of equity at the beginning of the planned period plus the amount of profit sent to consumption in the planning period.

Assessment of the cost of equity from various sources is carried out both for internal and external sources. As a result, decisions are made regarding the choice of alternative sources of formation of equity.

Analysis of the possibilities of attracting equity due to internal sources precedes the analysis of the attraction of equity due to external sources. Attracting equity due to internal sources is carried out at the expense of net profit and depreciation deductions.

Attracting equity due to external sources is intended to ensure that part of the capital that was not able to form at the expense of internal sources. External sources include share capital and additional share emissions.

The choice of the best ratio of internal and external sources of formation of equity is based on minimizing the weighted average cost of equity.

1.2 Own capital management

Own capital management includes, first of all, the formation authorized capital and the distribution of it between shareholders (shareholders). The distribution of share capital between shareholders affects the share of dividends, as a rule, in proportion to the share of authorized capital on ordinary and privileged shares, and also gives the right to participate in the management of the enterprise and access to real financial flows.

Overwhelming majority russian enterprises In practice, the policies of internal information openness are not carried out, and only those enterprises that are focused on capitalization on stock market or participation foreign capital, forced to be financially transparent (such minority). Under these conditions, participation in the management of the enterprise and real financial transactions is much more important than the right to receive dividends, which most enterprises are not paid. This leads to the fact that the significant cost has control or blocking stake packages, and nothing to minority shareholders.

An important conclusion follows from the Gordon formula:

r \u003d G + D / P, (1)

where G is the growth of the company;

D - dividend;

those. The cost of equity consists not only in the dividend component, but also in the growth of the company itself.

When providing significant growth rates, shareholders may earn an increase in the course value of shares.

The use of profits to some extent "clouded" by the Russian tax system Because a number of expenses of the enterprise necessary for doing business relates to profits. One of the most striking examples is the costs of city-forming enterprises on socialcultum. The remaining part of the profits can be distributed between consumption (socialcultum) and accumulation (investment in basic and working capital, i.e. ensuring the company's growth).

To a large extent, dividend payments are limited to the Russian tax system and direct participation of owners in management. Therefore, at present, only large enterprises have a conscious profit distribution policy and dividend policies, including economic growth models. Most enterprises have a dividend policy.

1.3 Formation of own financial resources

Financial base Enterprises presents their own capital. On the current enterprise, it is represented by the following basic forms (Figure 1.1):

Figure 1.1 - Form of the functioning of own capital of the enterprise.

The authorized capital characterizes the initial amount of equity equal capital invested in the formation of its assets to start exercising economic activities. Its size is determined (declared) by the company's charter. For enterprises of certain areas of activity and organizational and legal forms (Joint-Stock Company, a limited liability company), the minimum amount of the authorized capital is regulated by law.

The reserve fund is a reserved part of the equity capital of an enterprise intended for internal insurance of its economic activity. The size of this backup of equity is determined by the constituent documents. Formation of the reserve fund ( reserve capital) It is carried out at the expense of the enterprise's profit (the minimum amount of inconctions of profit in the reserve fund is regulated by law).

Special target funds include targeted funds for their own funds for the purpose of their subsequent target spending. As part of these financial funds, the Depreciation Fund, Repair Fund, Labor Protection Fund, special programs, Production Development Fund and others. The procedure for the formation and use of the funds of these funds is governed by the Charter and other constituent and internal documents of the enterprise.

Retained earnings characterizes part of the profit of the enterprise obtained in the previous period and not used for consumption by owners (shareholders, shareholders) and personnel. This part of the profits is designed for capitalization, i.e. For reinvesting on the development of production. In terms of its economic content, it is one of the forms of reserve of its own financial resources, ensuring its production development in the upcoming period.

Other forms include calculations for the property (when renting it), settlements with participants (for the payment of income in the form of interest or dividends) and some others reflected in the first section of the balance sheet of the balance sheet.

Management of own capital is associated not only with the effective use of its already accumulated part, but also with the formation of its own financial resources that ensure the forthcoming development of the enterprise. In the process of managing the formation of own financial resources, they are classified by the sources of this formation.

As part of the internal sources of formation of their own financial resources, the main place is owned by the profit remaining at the disposal of the enterprise - it forms a predominant part of its own financial resources, ensures the increase in equity, and accordingly, the growth of the market value of the enterprise. A certain role in the composition of internal sources also play depreciation deductions, especially in enterprises with a high cost of their own fixed assets and intangible assets; However, they do not increase the amount of equity equal capital, but are only a means of reinvesting. Other internal sources do not play a prominent role in the formation of the enterprise's own financial resources.

As part of the external sources of formation of their own financial resources, the main place belongs to attracting an additional mutual enterprise (by additional contributions funds to the authorized capital) or shareholder (by additional emission and implementation of shares) of capital. For individual enterprises, one of the most important sources of formation of own financial resources may be provided to them financial help (as a rule, such assistance turns out to be only individual state enterprises of different levels). Material and intangible assets, included in its balance sheet, are included in the number of other sources.

The basis of the Board of the company's own capital is to manage the formation of its own financial resources. In order to ensure the effectiveness of the management of this process, the enterprise usually develops a special financial policy aimed at attracting their own financial resources from various sources in accordance with the needs of its development in the upcoming period.

The policy of forming our own financial resources is part of the general financial strategy of the enterprise, which consists in ensuring the necessary level of self-financing its production development.

Development of the policy of forming their own financial resources of the enterprise is carried out in the following basic stages:

1. Analysis of the formation of own financial resources of the enterprise in the preceding period. The purpose of such an analysis is to identify the potential for the formation of its own financial resources and its compliance with the pace of development of the enterprise.

At the first stage of the analysis, the total formation of their own financial resources is being studied, compliance with the growth rates of equity growth rates of assets and the volume of enterprise products sold, the dynamics of the specific gravity of its own resources in the total formation of financial resources in the suspension period.

At the second stage of analysis, sources of formation of their own financial resources are considered. First of all, the ratio of external and internal sources of formation of their own financial resources is studied, as well as the cost of attracting equity due to various sources.

At the third stage of the analysis, the sufficiency of its own financial resources formed at the enterprise in the suspension period is estimated. The criterion of such an assessment is the indicator of the "coefficient of self-financing of the enterprise development". His dynamics reflects the development trend of the company's own financial resources.

2. Determination of the overall need for own financial resources. This need is determined by the following formula:

PIP \u003d (P K * at SC) / 100 - SK N + P R, (2)

where n is the overall need for its own financial resources of the enterprise in the planned period;

P to - the overall need for capital at the end of the planned period;

At the SC - the planned proportion of its own capital in the total amount;

SK N - the amount of equity at the beginning of the planned period;

P R - the amount of profit sent to consumption in the planned period.

The calculated general need covers the necessary amount of own financial resources, formed both at the expense of the internal and external sources.

3. Assessment of the cost of attracting equity from various sources. Such an assessment is carried out in the context of the main elements of equity, which is formed at the expense of internal and external sources. The results of such an assessment are the basis for the development of management decisions regarding the choice of alternative sources of formation of their own financial resources that ensure the increase in the company's own capital.

4. Ensuring the maximum amount of attracting its own financial resources at the expense of internal sources. Before contacting external sources of formation of own financial resources, all possibilities of their formation should be implemented at the expense of internal sources. Since the main planned internal sources of the formation of their own financial resources of the enterprise are the amount of net profit and depreciation deductions, then the first place should be provided in the process of planning these indicators to provide for the possibilities of their growth through various reserves.

The method of accelerated depreciation of the active part of fixed assets increases the possibility of creating its own financial resources due to this source. However, it should be borne in mind that the increase in the amount of depreciation in the process of conducting accelerated depreciation of certain types of fixed assets leads to an appropriate decrease in the amount of net profit. Therefore, when finding reserves for the growth of own financial resources, due to internal sources should be proceeding from the need to maximize their sum, i.e. From the following criterion:

ChP + JSC → SFR Max, (3)

Where PE is the planned amount of the net profit of the enterprise;

AO is the planned amount of depreciation;

SFR Max - maximum amount Own financial resources formed by internal sources.

5. Ensuring the necessary volume of attracting its own financial resources from external sources. The volume of attracting their own financial resources from external sources is designed to provide that part of them that did not manage to form at the expense of internal sources of financing. If the amount attracted due to the internal sources of their own financial resources fully provides the overall need for them in the planned period, then there is no need to attract these resources due to external sources.

The need to attract their own financial resources due to external sources is calculated by the formula:

SFR external \u003d n sFR - SFR inside, (3)

where the SFR exists the need to attract their own financial resources due to external sources;

P SFR - the overall need for its own financial resources of the enterprise in the planned period;

SFR inside is the amount of own financial resources planned to attract the internal sources.

Ensuring the satisfaction of the need for own financial resources due to external sources is planned by attracting additional share capital, additional emission of shares or for the sechens of other sources.

6. Optimization of the ratio of domestic and external sources of formation of own financial resources. The process of this optimization is based on the following criteria:

¾ Ensuring the minimum cumulative value to attract their own financial resources. If the cost of attracting its own financial resources due to external sources exceeds the planned cost of attracting borrowed funds, then this formation of its own resources should be abandoned;

¾ Ensuring the preservation of the enterprise management by the initial founders. The growth of additional mutual or share capital by third-party investors may lead to loss of such manageability.

¾ The effectiveness of the developed policy of the formation of its own financial resources is estimated using the self-financing coefficient of the enterprise in the upcoming period. Its level must match the goal.

The coefficient of self-financing of the enterprise is calculated according to the following formula:

To SF \u003d SFR / yes, (4)

where kf is the self-financing coefficient of the upcoming development of the enterprise;

SFR is a planned amount of formation of own financial resources;

Yes - the planned increase in the assets of the enterprise.

The successful implementation of the developed policy of forming their own financial resources is related to the decision of the following main tasks:

¾ conducting an objective assessment of the value of individual elements of equity;

¾ ensuring maximizing the formation of the enterprise's profit, taking into account the permissible level of financial risk;

¾ the formation of an effective policy of the company's profits;

¾ the formation and effective implementation of additional issues of shares (emission policy) or attracting additional share capital.

2. Organizational economic characteristics OJSC "KumApp"

2.1 Organizational characteristics of OJSC KumAPP

Open Joint-Stock Company "Kumertau Aviation Production Enterprise" (hereinafter referred to as the "Society") was established in accordance with federal laws of 21.12.2001 N "Q 178-FZ" On the privatization of state and municipal property", From 26.12.95 N" Q 208-FZ "On joint-stock societies", by transforming the federal state unitary enterprise "Kumertau Aviation Production Enterprise" on the basis of the Decree Decree Russian Federation from 11.08.2007 N "Q 1038" On the development of an open joint-stock company "United Industrial Corporation" Oboronprom ", orders of the Government of the Russian Federation of August 25, 2006 N" Q1184-P (as amended by the order of the Government of the Russian Federation of 09.22.2007 N "Q 1265-P), order Federal Agency on the management of federal property of 03.10.2007 N "Q

180 and the disposal of the territorial administration of the Federal Agency for the Office of Federal Property in the Republic of Bashkortostan dated December 29, 2007 N "Q 607 (as amended by the disposal of the territorial administration of the Federal Agency for the Office of Federal Property in the Republic of Bashkortostan on March 17, 2008 N" Q 54) and is His successor.

The shareholders of the Company may include individuals and legal entities, including foreign, recognizing the provisions of the Company of the Company. Share of authorized capital belonging to property rights foreign investors, may not exceed the value established by the legislation of the Russian Federation.

Brand name and company finding a society.

1. Full company name of society:

In Russian: Open Joint-Stock Company "Kumertau Aviation Production Enterprise";

In English: Joint-Stock Single "KumeRTAU AVIATION PRODUCTION

2. Abbreviated Name of the Company:

In Russian: OJSC "KumApp";

In English: JSC "Kumara".

3. Location of society:

The location of the executive body of the Company:

Russian Federation, the Republic of Bamcortostan, the city of Kumertau, St. Novozarinskaya, 15a.

4. Postal address of the Company:

453300, Russian Federation, the Republic of Bamcortostan, the city of Kumertau, St. Novosharinskaya, 15a.

The objectives of the Company are:

The manufacture and sale of aviation and special equipment, which relate to the types of products in the sphere of interests of the Russian Federation and ensuring the safety of the Russian Federation;

Receiving a profit.

The Company has civil rights and carries civil duties necessary to implement any activities that are not prohibited by federal laws.

Separate activities, the list of which is determined by federal laws, society has the right to engage only on the basis of a special permit (license).

The main activities of the Company are:

Development of aviation equipment, including aircraft dual-use;

Production and sale of aviation equipment, including dual-purpose aircraft;

Repair of aviation equipment, including dual-use aviation equipment;

Testing aviation equipment, including dual-purpose aviation equipment;

Development of weapons and military equipment;

Production and sale of weapons and military equipment;

Repair of weapons and military equipment;

Production and sale of production and technical products;

Production and sale of consumer goods;

Conducting research and development work;

Conducting resource and periodic tests;

Production certification activities;

Maintenance capital construction and reconstruction with performance

Repair and construction, construction and assembly and design work;

Warranty, maintenance, repair and supervision of aviation and special equipment, production and technological products and consumer goods;

Foreign economic activity;

Maintenance aircraft at the enterprise;

Provision of household services to the population;

The provision of medical and health services;

Production of dental prosthetic-orthopedic products;

The provision of aviation services, air transportation;

Implementation wholesale I. retail;

Organization catering;

Provision of hotel services;

Typographic and publishing activities in the prescribed manner;

Training and retraining of technical and flight composition of aircraft operating organizations, including foreign specialists;

Training of workers serving objects controlled by Rostechnadzor of the Russian Federation;

Organizing and conducting the production practice of students and students studying in educational institutions of higher, secondary and primary vocational education;

Activities to perform measurements of sanitary and hygienic factors of the production environment;

Activities for environmental protection and environmental management: water use (water consumption and water disposal), waste management and consumption, protection of atmospheric air (cleaning industrial emissions to the atmosphere), boron and temporary storage of mercury-containing products, followed by a specialized enterprise for disposal;

Operation of explosive production facilities;

Operation of fire hazardous production facilities;

Operation of chemically hazardous production facilities;

Operation of generating sources of ionizing radiation

(X-ray defectoscopy and. Medical diagnostics);

Extraction of groundwater for economic and drinking water supply of the recreation center "Dawn", recreation centers "Nugush", Children's Health Camp "Birch",

For household and drinking and industrial water supply

enterprises;

Activities for the allocation of industrial and waste rave water;

Recreation of water bodies and their spatial boundaries of the river white, rivers

Nugush, Nugushovsky reservoir;

Organization of departmental militarized security;

Activities on the implementation of tourism and recreation in the territory of Belical

Kama basin;

Collection and delivery of metal products, waste paper and automotive tires;

Integrated environmental management (wood blank and lumber);

Carrying out work using information constituting a state secret;

Implementation of activities and (or) provision of services for the protection of state secrets;

Activities for civic defenseEmergency situations and mobilization preparation.

In addition to these basic activities, the Company in no way

restricts itself in the right:

Any, not contrary to the current legislation of the Russian Federation, species of foreign economic activity;

Any other types of activities not prohibited by the current legislation of the Russian Federation.

Placed and announced shares

The authorized capital of the Company defines the minimum amount of the company's property that guarantees the interests of its creditors.

Society places both ordinary and preferred shares. Nominal value of placed preferred shares It should not exceed 25 percent of the authorized capital of the Company.

The authorized capital of the Company is 224,647,000 (two hundred twenty-four million six hundred forty-seven thousand) rubles. The authorized capital of the Company consists of 224,647 (two hundred and twenty-four thousand six hundred forty-seven) pieces of ordinary registered uncertified shares with a nominal value of 1000 (one thousand) rubles each.

The sole shareholder of the Company is the Open Joint-Stock Company "Joint Industrial Corporation" Oboronprom "(OGRN 1027718000221 of July 19, 2002).

The Company has the right to post additionally to the placed shares of 900,000 (nine hundred thousand) ordinary registered shares with a nominal value of 1,000 (one thousand) rubles each for the total nominal value of 90,000,000 (nine hundred million) rubles. Ordinary registered shares declared by society to accommodate are their owners of the rights provided for in paragraph 8.1.6 of this Charter.

Increase the authorized capital

The authorized capital of the Company can be increased by increasing

nominal value Shares or placement of additional shares.

The decision to increase the authorized capital of the Company by increasing the nominal value of shares is made by the General Meeting of Shareholders.

The decision to increase the authorized capital of the Company by placing

additional shares are made by the Board of Directors, except when, in accordance with this decision, this decision can be accepted only by the General Meeting of Shareholders.

Decision of the Board of Directors of the Company to increase the authorized capital

accommodation of additional shares is adopted unanimously by all members of the Company's directors, while the voices of the retired members of the Board of Directors of the Company are not taken into account. If the unanimity of the Board of Directors on an increase in the authorized capital of the Company by placing additional shares is not reached, then by decision of the Board of Directors of the Company, the issue of increasing the authorized capital by placing additional shares can be submitted to the decision of the General Meeting of Shareholders.

With an increase in the authorized capital, the Company is obliged to be guided by

Reducing the authorized capital

The authorized capital of the Company may be reduced by reducing

nominal value of shares or reduce their total quantity, including by purchasing part of the shares.

Authorized capital can "be reduced by purchasing part of the shares

Society for the decision of the General Meeting of Shareholders in order to repay them.

If at the end of the second and each subsequent fiscal year in

accordance with the annual balance sheet proposed for approval by the shareholders of the Company, or. Results audit check The cost of net assets of society is less than its authorized capital, society is obliged to declare a decrease in the authorized capital to a value that does not exceed the value of its net assets. In this case, the decrease in the authorized capital of the Company is carried out by reducing the nominal value of the shares.

Within 30 days from the date of decision to reduce its authorized capital, the Company is obliged to notify in writing about the decrease in the authorized capital of the Company and its new amount of company creditors, and also publish print editionintended to publish data on state registration legal entities, message about the decision.

With a decrease in the authorized capital, the Company is obliged to be guided by

restrictions established by federal laws.

Clean assets

The cost of net assets of the Company is estimated according to accounting data in the manner prescribed by the regulatory legal acts of the Russian Federation.

If at the end of the fiscal year in accordance with the annual accounting balance, proposed for approval by the Company's shareholders, or the results of the audit, the cost of net assets of the Company turns out to be less than the minimum share capital, established by the Federal Law "On Joint-Stock Companies", the Society is obliged to decide on its liquidation.

2.2 Main economic indicators Economic activities of KumAPP OJSC

The assessment of the financial condition of the enterprise is carried out on the basis of the balance sheet (form No. 1), the income statement (form No. 2), annexes to the accounting balance (form No. 5) and the statistical reporting data.

Consider the main indicators of the financial and economic activity of the enterprise for 3 years:

Table 2.1 - Main technical and economic indicators for OJSC "KumAPP"

Continuation of the table 2.1 - the main technical and economic indicators for OJSC KumAPP

From the data table, it follows that the main technical and economic indicators for OJSC KumAPP, considered for 3 years, by 2009:

1) the amount of work performed (services rendered) increased by 52.14%;

2) the actual cost of the work performed decreased by 35.16%;

3) profits decreased by 20.33%;

4) the level of profitability decreased by 41.07%;

5) the cost of the ruble of the work performed decreased by 11.16%;

6) the average number of employees increased by 1.16%;

7) the average monthly wage increased by 360.04%;

8) The average annual value of fixed assets increased by 1.4%.

Table 2.2 - Composition and structure of assets at the end of the year according to OJSC "KumAPP"

Articles assets							2009 in% by 2007
		in% to the outcome		in% to the outcome		in% to the outcome
1. non-current assets, including:
Intangible assets
Fixed assets
Construction in progress
Delay tax assets
2. Current assets, including:
Cash and short-term financial investments
Receivables
Outcome assets

From the data of the table, it follows that the composition and structure of assets at the end of the year according to OJSC "KumAPP" considered for 3 years, by 2009:

1) non-current assets increased by 5.58%;

2) fixed assets decreased by 6.35%;

3) incomplete construction increased by 9.98%;

4) Current assets increased by 443.62%;

5) reserves increased by 227.29%;

6) Cash and short-term financial investments increased by 11969.01%;

7) Accounts receivable increased by 921.88%;

8) VAT increased by 3119.06%.

Table 2.3 - Composition and structure of liabilities at the end of the year at KumAPP OJSC

Middle Passives							2009 in% by 2007
		in% to the outcome		in% to the outcome		in% to the outcome
1. Capital and reserves, including
Authorized capital
Retained earnings (uncovered loss)
2. long term duties, including:
Loans and credits
Delay tax obligations
3. Short-term liabilities, including:
Loans and credits
Accounts payable
revenue of the future periods
Reserves upcoming expenses
4. Other liabilities
Outcome liabilities

From the data of the table, it follows that the composition and structure of liabilities at the end of the year according to KumAPP OJSC, considered for 3 years, by 2009:

1) Capital and reserves increased by 0.71%;

2) retained earnings increased by 2.44%;

3) long-term liabilities increased by 12031.94%;

4) short-term liabilities increased by 139.46%;

5) Credito debt increased by 178.49%;

6) reserves of upcoming expenses have not changed.

Table 2.4 - Analysis of stock availability sources, thousand rubles. on Kumappa OJSC

From the data of the table, it follows that the analysis of stocks of stocks by sources, thousand rubles. According to OJSC Kumapp, considered for 3 years, by 2009:

1) non-current assets and long-term receivables decreased by 5.58%;

2) the presence of own working capital increased by 443.62%;

3) long-term liabilities increased by 12031.94%;

4) Short-term loans and borrowed funds increased by 139.46%;

5) The amount of reserves increased by 227.29%.

Table 2.5 - Composition and structure of costs for work (provision of services) on elements of KumAPP OJSC

From the data of the table, it follows that the composition and structure of the costs of work (provision of services) on the elements of KumAPP OJSC, considered for 3 years, by 2009:

1) Material costs increased by 739.81%;

2) Wage increased by 360.04%;

3) Social deductions increased by 359.60%;

4) depreciation increased by 431.04%;

5) Other costs increased by 1888.95%.

3. Accounting for own capital OJSC KumAPP

3.1 The authorized capital of KumAPP OJSC

Currently, for the characteristics of equity, the amount of which is at OJSC KumAPP 224,647,000 (two hundred and twenty-four million six hundred forty-seven thousand) rubles, use the concepts of "authorized capital". The authorized capital represents a set of deposits (shares, shares at the nominal value) of the founders in the property of the organization in monetary terms when it is created to provide activities in size defined by the constituent documents, and guarantees the interests of its creditors.

In accordance with the regulatory documents, the authorized capital of the enterprise is paid in whole or in part at the time of their state registration. Before registering, the Organization opens a special cumulative account in a bank, from which the bank does not produce any operations to the moment of state registration of the account. After registration, the cumulative account is converted to the calculated one. If during the year from the date of registration of the organization, its partially paid authorized capital will not be brought to the constituent documents declared in the constituent documents, the organization is obliged to register a decrease in the authorized capital. If the reduced authorized capital in the amount is less than the legislation of the lower boundary, the organization is subject to liquidation.

Accounting for authorized capital and statutory funds is carried out on a passive account 80 "authorized capital". The balance of this account must correspond to the size of the authorized capital (Fund) recorded in the constituent documents of OJSC KumAPP. Depending on the responsibility of the shareholders and participants of the Company, 80 may have the following subaccounts:

80/1 "declared (registered) capital" - in the amount specified in the Charter and other constituent documents;

80/2 "Subscription Capital" - at the cost of shares to which a subscription was made, guaranteeing their acquisition;

80/3 "Paid Capital" - in the amount of funds made by participants at the time of subscription and implemented in free sale;

80/4 "Ceiled Capital" - in the amount of the value of shares taken from the appeal by redeemed by their society from shareholders.

At the date of registration, all shares of KumAPP OJSC are recorded on subaccount 80/1, and then as subscriptions, payment and redemption are transferred from one sub-account to another.

According to the account of account 80, the amount of deposits in the authorized capital is reflected in the formation of an organization after its registration in the amount of subscriptions per shares or free of charge introduced by the founders or the state, as well as an increase in the authorized capital due to additional contributions and the deductions of the part of the organization's profits. After the state registration of the organization, its authorized capital in the amount of deposits of founders provided for by the constituent documents is reflected in the credit of account 80 and the debit of account 75 "Calculations with the founders".

At the debit of account 80, with a decrease in the authorized capital, entries are made: deposits returned to the founders; annulled shares; reduction of deposits or nominal value of shares; Parts of the authorized capital sent to reserve capital.

Account 80 points indicates the size of the authorized capital recorded in the constituent documents of OJSC KumAPP.

An increase or decrease in the authorized capital is carried out by the decision of the founders or government agencies.

With an increase in the authorized capital, records are made:

Dt 83 CT 80 - increased authorized capital due to additional capitalarising from the revaluation of fixed assets.

DT 84 CT 80 - increased the authorized capital of the enterprise due to the retained earnings of past years.

DT 75 CT 80 - an increase in the authorized capital of the enterprise through additional contributions of the founders.

Dt 75/3 KT 80 - increased the authorized fund of a unitary enterprise for the decision of the state (municipal) authority.

Reducing the authorized capital is reflected by the records:

Dt 80 Kt 75 - a decrease in the authorized capital to the amount of deposits returned to the founders was carried out.

Dt 80 Kt 81 - reduced the authorized capital of the organization by eliminating its own shares bought from shareholders.

Dt 80 Kt 84 - a decrease in the nominal value of its own shares to cover losses is carried out.

Dt 80 Kt 75/3 - the property of the unitary enterprise is seized and the calculations closed on it.

Analytical accounting on account of 80 "authorized capital" should provide information on the founders of the organization, the stages of capital formation and types of shares.

3.2 Primary documentation of accounting of equity OJSC KumAPP

Primary documents on how to account for equity and providing obligations (see Table 1).

Table 3.1 - Documentation of Operations with Own Capital

	Cipher and account name	Documentation
	80 "Authorized capital"	Charter, constituent contract, orders, references and calculations of accounting and the like
	83 "Extension Capital"	Acts of admission and transfer of fixed assets, certificates of accounting, overhead, bank statements, orders, constituent contract, decision of shareholders
	82 "Reserve Capital"	Certificates of accounting, bank statements, orders, constituent contracts, decision fees
	84 "Retained earnings (uncovered losses)	Certificates and calculations of accounting, orders and the like
	86 "target financing"	Contracts, payment orders, accounting certificates

3.3 Accounting for unallocated profits OJSC KumAPP

The financial result of an enterprise that makes entrepreneurial activities is profit or loss. Profit is the source used after the obligatory payments to the Budget on the objectives determined by the statutory documents or the relevant decisions of the management of the organization and founders (shareholders). Upon receipt of the loss, it is necessary to find sources of its coverage.

The profit remaining at the disposal of the enterprise after paying a profit tax budget, in accounting, it is customary to be called "unallocated profits". Retained earnings is the amount of net profit, which was not distributed in the form of dividends between the shareholders of the organization.

The retained earnings of the reporting year is used to pay dividends to founders and on deductions to the reserve fund (if available). In accordance with its accounting policies The organization may decide on the use of profits remaining at the disposal of the enterprise to finance its planned events.

Net profit of the final reporting period for 2007 amounted to 215 thousand rubles, for 2008 amounted to 96 thousand rubles, for 2009 it amounted to 1970 thousand rubles. Actually, retained earnings is the only major source of financing the activities of the enterprise. Her enterprise can always be directed or creating special funds. A distinctive feature on newly created enterprises is the complexity in predicting the profit due to the yet has no demand for produced goods and services. In already working enterprises, it is possible to build forecasts about the magnitude of profits in the future, but only in the composition of the general forecast of the activities of the enterprise and the analysis of market conditions. The fact is that numerous factors both within the enterprise and the factors of the external environment and the abstrapy analysis of the profit will be available on the coming period may result in funds can simply not be enough even on maintaining current activities.

3.4 Ways to improve accounting of equity

In this work, on the basis of the study of the organization of accounting of equity on the example of OJSC KumAPP, it was found that accounting was organized at this enterprise at a sufficient level, although in the process of use there are a number of deficiencies and we propose to eliminate them to enforce the improvement of accounting .

One of the directions of improvement and keeping accounting is the process of indexing property, thus, bringing the value of individual facilities of fixed assets, the residual value of which is significantly different from the cost of analogues. This is a prerequisite for ensuring the balance of interests of Passwords, lenders and other participants in economic relations.

This situation has developed through the complexity and inaccuracies of the indexing mechanism, which led to significant errors in the calculation at the enterprise level.

In addition, indexation cannot take into account the current level of production prices. Therefore, it is not by chance that the cost of fixed assets is significantly different from modern level prices for similar objects.

The solution to this problem is to bring the value of assets to modern conditions - can be fulfilled or an estimator expert, or economy specialists. At the same time, expert services are very expensive, so they are invited, as a rule, when conflict situations occur, especially in the division of property.

The objectivity of the proposed procedure is due to the fact that it is based on these receptions and methods of accounting. Under such conditions, the value of the assets of OJSC KumAPP is cited and is within the limits of the legislative field and gives the relevant basis for reflecting the results of work in accounting.

In the study, the following significant disadvantage was revealed: KumAPP OJSC does not keep records of reserve capital. The solution to this problem will be to form a reserve capital fund due to deductions from net profit.

Accounting accounts for accounts 43 "Reserve Capital" reflect the creation of a reserve, and its debit is to use it. For the company he will be a source of repayment accounts payable, to cover a balance loss, for the reserve of future expenses and payments, to repay deferred tax liabilities and restructured debt, for estimates for property. Annual deductions to the reserve capital reflect on the debit of account 44 "Retained earnings" and a loan of account 43 "Reserve capital".

From the analysis of the organization of accounting in the economy, we propose to conduct accounting work in accordance with the developed schedule.

In Kumappa OJSC, this schedule exists, but it is not always observed, so we believe that chief Accountant Must be revealed to materially responsible persons, brigadiers, heading more demanding, since the earlier information for the leading skill, the more accurate will be accounting data. Also, to increase the effectiveness of accounting work, it is necessary to comply with the document management schedule, which in turn will allow such a widespread disadvantage in the farm, as not timely reporting.

As for the primary accounting of economic operations, the documents are mainly filled in correctly and on time. But, nevertheless there are certain disadvantages. In some important documents, not all necessary details are filled. Inattentive or deliberately incomplete filling primary documentation It may lead to the loss of some data and to fraud. With this problem, it is necessary to deal with the design of stands with samples of correctly completed documents and briefings among the material-responsible persons about the technique and the regularity of filling in primary documents. In our opinion, the fulfillment of these requirements will lead to more efficient functioning. accounting Service Enterprises and will solve the mass of problems.

Conclusions and offers

The main goal of any commercial enterprise is to receive profits in the amount necessary to ensure normal functioning, including investing funds in assets and the use of profit on consumption. At the same time, the return to the owners invested by the owners should be no lower than the rate of return on which the funds could be placed outside the enterprise. The founder, providing capital, loses the possibility of obtaining income from the investment of its funds. Compensation must be future income.

No less important to the existing enterprise the goal is to preserve the source of income, i.e. Own capital. The significance of it for viability and financial Sustainability The enterprises are so high that it received the legislative consolidation in the Civil Code of the Russian Federation in terms of the requirements for the minimum value of authorized capital; the ratio of authorized capital and net assets; The possibilities of paying dividends depending on the ratio of net assets and the amount of authorized and reserve capital. Thus, it is obvious that the authorized capital plays an important role in the work of the enterprise.

An important condition for good work of capital is optimal choice its size, sources of formation; the definition of legal, contractual and financial restrictions at the disposal of the current and retained profit; Detection of the priority of the rights of owners in the liquidation of the enterprise.

IN transition the period of enterprises of the Russian Federation to the market economy is improved not only and not so much political as economic relations in society e, and with them committed Accounting system and accounting system. IN modern conditions A market economy There are many nuances to create and use reserves, while there are many contradictions between different types of legislation. Therefore, the accountant must be well oriented in the entire system of economic activity of the enterprise and follow all the changes occurring both in the field of accounting and in other areas. He must know and be able to fill in the documents used in creating and eliminating reserves, as well as know all innovations in the relevant documents.

Accounting for equity requires special attention, as this part of accounting is most prone to change. It should be noted that special complexity makes not to the end of the developed legislation and frequent changes in the features of accounting for the authorized capital of various forms of ownership. This implies the conclusion that ensuring rational accounting of equity capital is possible only with the full knowledge of all the features of accounting, organizational legal forms, legislative acts, etc.

Bibliography

1. Civil Code Of the Russian Federation (part 1) of November 30, 1994 No. 51-FZ; Civil Code of the Russian Federation (part 2) dated January 26, 1996 №14-ФЗ (adopted by the State Duma of the FS RF December 22, 1995)

2. Federal Law of December 26, 1995 N 208-FZ "On Joint-Stock Companies"

3. Federal Law "On Limited Liability Societies" from 8.02.98.№ 14-FZ

4. Federal Law of the Russian Federation OT21.11.96 G №129-FZ "On Accounting"

5. Regulation on accounting "Accounting for fixed assets" from 30.03.01 №65n (edged 27.11.2006) (PBU 6/01)

6. Regulation on accounting "Accounting for material and production reserves" from 09.06.01 №44N (PBU 5/01)

7. Position on accounting and accounting reporting In Russian federation. Approved by order of the Ministry of Finance of Russia No. 34-H dated 29.07.98 (as amended by Order No. 31-H of 03.24.2000) // Consultant Plus: Version Prof

8. New accounting account plan. - M.: Prospekt, 2004

9. Astakhov V.P. Accounting financial accounting. / Tutorial. M.: ICC "March"; Rostov N / D: Publishing Center "March", 2004.

10. Blinov T.V., Zhuravlev V.N. Accounting. M.: Forum, 2004.

11. Accounting Financial accounting: Textbook for universities / Ed. Prof. Yu.A. Babayev. - M.: The university tutorial, 2003.

12. Gilyarovskaya L.T., Sitnikova V.A. Audit of own capital of commercial organizations. M.: Uniti, 2004

13. Golovina A.T., Arkhipova O.I. Accounting theory. M.: Knorus, 2004.

14. Clevtsova V. "Accounting of Capital", "Financial newspaper. Regional release. № 45, 2003, p. eleven.

15. Kondrakov N.P. Accounting: Tutorial. - M.: Infra-M, 2005.

16. Accounting: textbook /P.s. Cheerless, V.B. Ivashkevich, N.P. Kondrakov et al.; Ed. P.S. Bezless. - 3rd ed., Pererab. and add. - M.: Accounting, 1999. - 624 p.

17. Accounting: Textbook for universities / ed. prof. Yu.A. Babayev. - M.: Uniti-Dana, 2002. - 476 p.

18. Ogirenko E.A. Accounting for contributions to the authorized capital. // Glavbuch magazine, 2003, №12.

19. 9. Podolsky V.I., Sotnikova L.V. Own capital. // Accounting magazine, 2003, no

20. Anufriev V. E. Accounting of capital enterprises // Accounting accounting. - 2001. - № 05

21. Volkov N. G. Accounting for deposits to share capital // Accounting. - 2000. - № 10

22. Lyneva N. A., Malyavina L. I., Lyneva E. A. Accounting for the formation and an increase in the authorized capital of a limited liability company // Accounting. - 2000. - № 1

23. h TP: // Audit-IT. u / finvlog.php.

24. http://www.dvgups.ru/metdoc/ekmen/bu/bu_gdtr/lek/l1.htm.

Own capital is the basis for investing any firm's activities. Composite elements Such capital is added, authorized, reserve capital and retained earnings. As analytical and synthetic accounting of equity, you can learn from the following article.

Accounting for authorized capital occurs in the account number 80. It provides a generalization of information about the amount, as well as the movement of the Criminal Code. The loan balance of this account must fully respond to the size of the capital defined in the Firm's Charter. Until the founders decide to change the size of their Criminal Code, the balance will not change for this account.

Registration of the size of the authorized capital is accompanied by a record: D75 - K80.

The debit of the account 75 is designed to reflect the debt on the payment of the Criminal Code by the founders of the firm.

Analytical data 80 accounts are information about the composition of the founders and possible changes in the Criminal Code.

For accounting of the Criminal Code, it may be necessary to open additional sub. Accounts:

• 80-1 - reflects information about the movement of the Criminal Code;
• 80-2 - the value of the shares is reflected;
• 80-3 - reflects the amount of funds that were made by the founders of the company.

How does the RK account

Accounting of own capital of the organization in terms of reserve capital occurs in the account number 82. This type of capital is applied to reimburse the company's costs, as well as to buy shares and repayment of bonds.

Such capital is formed due to net profit. At the same time, the following wiring is made: D84 - K82.

When using funds from this capital, reverse wiring is made: D82 - K84.

Analytical data 82 accounts are information about the methods of receipt of funds, as well as areas in which they apply.

As DK is taken into account

Analytical and synthetic accounting of equity in terms of additional capital occurs on account No. 83. When the amount of capital increases, the record is made on credit of this account, and when it decreases - into the debit.

In this account, it is taken into account:

• Increasing the price of intangible assets and OS on the results of their overestimation;
• Em session profit.

Basic boots. DC recordings will be as follows:

1. D01 - K83 - an overestimation of objects in the form of their postaliation is carried out;
2. D01 - K91 - an overestimation of objects within the previously carried out was carried out;
3. D91 - K01 - there was a revision of objects in the form of their discharge;
4. D83 - K01 is a reflection of the overestimate objects within the previously implemented doweling.

Analytical accounting of account No. 83 is carried out by ways of receipt and directions for the use of funds.

How the retained earnings takes into account

Information on the size of retained earnings, as well as its movement is carried out on 84 accounts. This element SC defines the success of the company in terms of commerce.

The main wiring of accounting of equity in terms of unallocated profits will be such:

1. D99 - K84 - write off the size of net profit current year finite decaper turns.
2. D84 - K99 - Write off the size of a pure loss of the current year by finite decaper turns.
3. D84 - K70, 75 - the proportion of net profit was used to pay the income by the company's founders.

Analytical accounting of 84 accounts is conducted in the directions of use of funds.

Own capital is one of the most difficult interpretable accounting categories. Almost every accounting theory gives its own interpretation with this concept. This generates the ambiguity of the interpretation and a variety of adjacent terms: "Capital", "own capital", etc.

Russian accounting traditionally understands capital in the context of its definition by economists classic schoolproviding capital as a factor of production, i.e. The entire volume of goods with which the company receives income. At the same time, according to A. Smith, capital is divided into the main (making profit without engaging it in circulation or shifts of the owner) and a turnover (bringing income only in the process of circulation). From this point of view, capital is determined by both the subject of accounting. This approach holds, for example, V.F. Pali. It determines the capital as " the amount of funds invested in economic activities" As noted V.F. PaliThe accounting should reflect "Moving and transformation" of capital in the "Process Process".

This capital interpretation corresponds to the entire well-known balance equation, where the balance of the balance sheet is considered as the detailed characteristics of the components of the Organization's capital (i.e. its placement), and passive - as a demonstration of the composition of capital formation sources, including its own sources of funds that form part of the entire capital of the organization.

It is no coincidence that determining the objects of accounting, I'M IN. Sokolov talking about " own sources of funds", Which" eduge from funds, reserves, retained earnings and profits", Not allowing the definition of" capital "at all. In modern russian economy Own capital of the organization acts as the most important economic category and is the basis of the activities of any economic entity.

Analysis of existing Russians regulatory documents Accounting indicates that the definition " capital»Contains only in the concept of accounting in the Russian market economy (hereinafter - the concept). IN this document Capital is seen as "investment of owners and profits accumulated over the entire activities of the organization. When determining the financial position of the organization, the value of capital is calculated as the difference between assets and obligations "(clause 7.4 of the concept). In other regulations, capital structure and methodological aspects of the accounting records of its components are considered.

A separate standard dedicated to the concept of "own capital" is not contained in the RAS.

Composition of equity equity

In paragraph 66, the provisions on accounting and financial statements in the Russian Federation lists the sources of means of the organization, which are taken into account in equity. it authorized (share), additional and reserve capital, retained earnings and other reserves.

Note that, according to other rules, the value of equity is determined to calculate the amount of interest on controlled debt recognized in tax expenses. This is the sum of the indicator of the line 1300 "Total on section. III »Balance and values \u200b\u200bof tax debt for taxes (paragraph 2 of Art. 269 of the Tax Code of the Russian Federation).

The authorized capital is a combination of monetary terms of deposits of founders (owners) in the property (the cost of fixed assets, intangible assets, turnover and money) When creating an enterprise to ensure its activities in the sizes defined by the constituent documents.

The supplemental capital of the organization is part of equity and is general Property All participants in the organization, not divided into share. It reflects changes in its own capital at the expense of economic life facts that do not affect the financial result of the organization.

Extreme capital is an independent accounting object and in accounting (financial) reporting is reflected separately. The release of additional capital to an independent accounting object is due to the fact that it is possible to change the size of the authorized capital only after state registration. Therefore, all records that change the amount of equity, are not reflected in the account 80 "authorized capital", but on the additional account (the score 83 "additional capital").

The addition capital of the organization may be formed by:

1. growth cost non-current assets As a result of the revaluation (taking into account the amount of accrued depreciation) (paragraph 15 of accounting regulations "Accounting for fixed assets" PBU 6/01, paragraph 21 of the accounting regulations "Accounting for intangible assets" (PBU 14/2007));
2. the emission income of the joint-stock company, obtained from exceeding the cost of placing shares over their nominal value, and additional emission of shares (clause 68 of the Regulations on accounting and accounting reporting in the Russian Federation);
3. exceeding the value of the participant's contribution to the authorized capital of a limited liability company (LLC) over the nominal value of a paid share of the share of either additional contributions to the property of LLC (Article 27 of the Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Societies");
4. the sums of positive exchange rate differences arising from the formation of authorized capital in foreign currency (p. 14 of accounting provisions "Accounting for assets and liabilities whose cost is expressed in foreign currency" (PBU 3/2006));
5. the amounts of value added tax transferred by the founders on property made to the contribution to the authorized capital (the letter of the Ministry of Finance of Russia of October 30, 2006 No. 07-05-06 / 262).

Reserve capital is the so-called spare financial source, which is created as a guarantee of the uninterrupted work of the enterprise and the observance of the interests of third parties. The presence of such a financial source gives the latest confidence in redeeming its obligations. The more reserve capital, the large sum Losses can be compensated and the greater freedom of maneuver receives the management of the enterprise when overcoming losses. At the same time, as a rule, reserves are created to finance costs that may be incurred not necessarily, but only with a certain share of probability. Of course, it is desirable for the organization that these situations do not arise, and the costs did not occur.

Regardless of the organizational and legal form of ownership, the reserve capital (reserve fund) is formed by annual deductions from profits until the size determined by the charter is achieved. Subjectively, reserve capital should be created in joint-stock companies (Article 35 of the Federal Law of December 26, 1995 No. 208-FZ "On Joint-Stock Companies"). Organizations of other organizational and legal forms can create a reserve capital if its creation is provided for by the Company's Charter.

Retained earnings is the accumulated income of the Organization from the moment of its creation minus taxes in the budget and response funds by profits on other purposes (dividends, reserve capital, etc.), which the organization has earned in the preceding and real periods. In terms of its economic content, retained earnings is one of the forms of reserve of own financial funds of the Organization. This is the part of the profits that was used to finance the activities of the organization.

According to the authors, the income of future periods should be attributed to their own capital. The fact is that the income of future periods is the incomes of the Organization that are actually obtained, but according to the principle of temporary definiteness of economic activities relate to future reporting periods.

From the point of view of accounting, i.e. The priority of economic content over the legal form of economic facts, these receipts are income and should be considered as part of their own funds. Despite the fact that from 01/01/2011, paragraph 81 of the Regulations on the conduct of accounting and accounting reporting in the Russian Federation, this type of liabilities did not lose its meaning.

Other reserves include reserves that are created in the organization due to the upcoming large expenditures included in the cost of production and costs of circulation.

Until 01.01.2011, reserves of upcoming expenses treated this category. From 01/01/2011, paragraph 72 was excluded from the Regulations on accounting and financial statements in the Russian Federation, which regulated the accrual of reserves of the upcoming costs. At the same time, on the basis of the accounting situation, "Estimated obligations, conditional obligations and conditional assets" (PBU 8/2010) of the Organization has the right to recognize reserves of future expenses only in connection with the evaluative obligations.

The estimated commitment is the obligation of the organization with an indefinite value and (or) a period of execution that may arise in the economic life of the organization as a result of various factors (legislative norms and other regulatory legal acts, court decisions, agreements, as a result of the actions of the organization, which due to the established past practice Or statements of the Organization indicate other persons that the Organization assumes certain responsibilities, and, as a result, such persons have reasonable expectations that the organization will fulfill such duties).

Note that an attempt to name the evaluation obligations "reserves of the upcoming expenses" is unsuccessful for two reasons. First, on economic content, the composition and rules of recognition, the estimated obligations differ from the objects taken into account in the account 97 "Expenses of future periods". Accounting accounts plan for financial and economic activities of organizations. Secondly, when recognizing an appraisal obligation, an article of consumption is immediately arises in the income statement or the initial cost of an asset element is increasing, which refers to expenses as depreciation. In addition, to consider the reserve of upcoming expenses as capital is impossible.

Discussion currently is the question of belonging to own capital of estimated reserves. This category includes reserves (according to Russian terminology), reflected in accounts regulating / clarifying assessments of assets exposed to cost reduction: receivables (account 63 "Provisions for doubtful debts"), financial assets (account 59 "Reserves for impairment financial investments»), Materials, goods, finished products, improved production (account 14" Reserves for lower cost material values»).

These categories are neither assets nor obligations or capital. They are generally independently submitted in the balance sheet, their purpose is to specify the assessment of the corresponding assets.

The organization's own capital can be attributed to the means of targeted financing, the spending of which is limited to certain conditions.

When performing these conditions, the obtained funds become their own, with non-fulfillment - require refund and refer to payables. These funds include: state assistance and funds provided in similar procedures in other persons in the form of subventions, subsidies, irrevocable loans, providing the organization of various resources, financing various activities.

State aid is direct economic actionsaimed at increasing economic benefits for the organization, in the form of subventions and subsidies, irrevocable loans, financing individual events.

Subventions and subsidies are expressed in the transfer of the organization of assets or repay its payables in exchange for performing certain conditions.

Irrevocable loans are loans, from the repayment of which the organization is exempt when a number of conditions are fulfilled.

Financing of individual events is a coverage of the organization's state or other bodies, which it would not suffer without receiving these assistance.

The composition of equity can be allocated two main components: interested capital, i.e. Capital, invested by owners in the organization, and accumulated capital - capital, created in the organization beyond what was originally advanced by owners.

Information on the capital's capital is mandatory reflected in the financial statements. This allows reporting users to form an opinion on the financial position of the organization.

Reflection of equity in financial statements

Own capital is reflected in the form of "Accounting Balance" and in the form of a "report on changes in capital". Assigning section. III accounting balance The names "Capital and reserves" is actually a formal compliance with the trend of approximation with IFRS, which has no real methodological significance. It is obvious that this statement may be considered as a controversial, at least due to the fact that according to the instructions on the application of the accounting plan for the financial and economic activities of the account of the UNDER. VII "Capital" are intended "to summarize information about the status and movement of capital capital."

As in the RAS, there is no separate standard in IFRS on the issues of recognition and reflections in the reporting of the company's capital and its elements.

There are several IFRSs affecting the issues of capital accounting: IAS 1 "Representation of Financial Reporting", IAS 8 "Accounting Policy, Changes in Accounting Estimates and Errors", IFRS (IAS) 12 "Income Taxes", IFRS ( IAS) 32 " Financial instruments: Presentation of information ", IAS (IAS) 33" Profit per share ", IAS 37" Reserves, conditional obligations and conditional assets ".

Recomposing the content of the elements of the financial statements of companies, the principles of drawing up and submitting financial statements (FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS) (hereinafter - the principles of IFRS) determine capital as pure assets, namely, as the "remaining share of the company's assets after the deduction of all its obligations" . This approach allows us to consider the balance sheet not as exclusively by records on the accounts during the reporting period, but also as a result of measuring the elements of the financial situation of the Organization (assets and obligations) at the reporting date.

Capital is considered not as much as the result of estimates of past events, as the result of today's assessments of the current state of the organization, which are more (compared with estimates of past events) can serve as a basis for the adoption of future investment decisions. It is this idea that underlies and justifies the use of an assessment of the accounting balance of the balance sheet at fair value, their representation by the discounted value of future cash flows.

The magnitude of the company's capital is formed, on the one hand, thanks to the reflection of the facts of economic life during the reporting period, and on the other, as a result of assessments of the balance sheets as the component financial position of the Organization at the reporting date.

The content of the contents of the IFRS principles in relation to capital accounting indicates that in the balance sheet of Western companies, capital is divided into three main articles: funds made by shareholders, retained earnings, reserves formed from retained earnings, as well as reserves that are adjustments to ensure maintenance Capital.

The funds made by shareholders are invested capital that are authorized and additional capital, in terms of emission income. Retained earnings and reserves are accumulated capital arising in the process of functioning the organization.

As in the reporting on RAS, its own capital in reporting on IFRS is reflected in two forms:

• in the balance sheet;
• in the report of changes in own capital.

The components of the equity of the Organization in accordance with RAS and IFRS

In accordance with IFRS, additional capital in the accounting balance sheet is divided into the following articles:

1. additional capital obtained above the nominal shares or emission income;
2. extreme capital from revaluation;
3. some course differences.

Reserve capital in reporting under IFRS is divided into the following articles:

1. reserves;
2. reserves, which are part of the distributed accumulated net profit;
3. reserves, which are adjustments to maintain capital.
4. Reserve capital includes clean and distracted reserves:
5. cost reserves;
6. estimated reserves.

Pure reserves include a reserve fund, which is formed from the unallocated profits of the organization and does not require adjustment.

The group of abstract reserves is represented by two components:

1. cost reserves;
2. estimated reserves.

Conscreasing reserves (the upcoming payment for holidays to employees of the organization, for the payment of annual remuneration for service, for warranty repair and warranty service, to repair fixed assets, production costs According to preparatory work in connection with the seasonal nature of production, the coming costs for land reclamation and the implementation of other environmental activities) are recognized as part of the costs of ordinary species Activities, i.e. As part of the costs of shaping the cost of products (works, services).

Estimated reserves (reserves for doubtful debts, reserves for impairment of investments in securities, reserves for reducing the value of material values) are recognized as part of some expenses.

Operations on their own shares, redeemed from shareholders, are reflected in accordance with IFRS as changes in equity.

The representation of capital in such a structure allows the user to determine the degree of legal entities and other restrictions on the distribution or any use of its capital. Thus, the reassessment reserve and the issuing income of the organization cannot serve as direct sources of dividend payments to the owners of the organization.

At the same time, under certain circumstances, and depending on the chosen accounting policy, the reassessment reserve may be transferred to the unallocated profits (IAS 16) and thereby replenishing the source of products for dividends. The capital structure in the balance sheet may also reflect the scale and the degree of claims for the property of the Organization, if it represents their participation in capital, and in the notes to the accounting balance of their rights (for example, the rights of preferred shares of various classes) are stipulated.

Reserves formed by the organization's profits, as an element of capital, the principles of IFRS are interpreted as a demonstration in the reporting of a certain restriction on the use of earned profits. This emphasizes the capital interpretation as a picture of the financial situation of the organization.

Creating reserves, as noted in the principles of IFRS, is envisaged both to protect the organization itself and its creditors from the consequences of possible losses. At the same time, the creation of such reserves is the use of retained earnings, and not a consumption (i.e. is not a profit factor, but its allocation). Despite the differences in the interpretations of equity, gradually RAS gets closer to IFRS.

Bibliography:

1. The concept of accounting in the Russian market economy (approved by the Methodological Council on Accounting at the Ministry of Finance of Russia 29.12.1997).
2. Kyshtova E.N. The concept of equity in international and Russian standards of accounting and reporting // Audit reports. 2007. №3.
3. Lyneva N.A. Methodological concept of accounting, analysis and audit of equity: monograph. Eagle: Kartush, 2006.
4. International Financial Reporting Standards: Edition in Russian. M.: Ascery-Assa, 2011.
5. Novodvorsky V.D., Marin V.V. Accounting for equity. M.: Economist, 2007.
6. On the introduction of international standards of financial statements and explanations of international financial statements on the territory of the Russian Federation: Order of the Ministry of Finance of Russia of November 25, 2011 №160Н.
7. On approval of the accounting plan for financial and economic activities of organizations and instructions for its application: the order of the Ministry of Finance of Russia of 31.10.2000 No. 94n.
8. On approval of the Regulation on accounting and accounting reporting in the Russian Federation: the order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
9. Pali V.F. Accounting theory: modern problems. M.: Accounting, 2007.
10. Smith A. Studies on the nature and causes of the wealth of peoples // Anthology of economic classics. T. 1. M.: Economy Key, 1993.
11. Sokolov Ya.V. Basics of accounting theory. M.: Finance and Statistics, 2000.

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1. Introduction

The existence and development of society is impossible without material production, since only the production is created by the property necessary for the activities of organizations and meet the needs of members of society. The products obtained as a result of production is distributed, its exchange and consumption occurs. To reflect economic processes and their results requires accounting.

To collect information about economic processes, it is necessary to observe the operations, facts and occurring phenomena, of which the economic activity is developing.

The information obtained requires measurement, registration, grouping and summarizing individual phenomena and facts of economic activity. Reflecting the processes of production and circulation, accounting not only gives the quantitative characteristic of economic processes, but also reveals the qualitative side of the phenomena taken into account.

Right and timely accounting is inextricably linked with the management of the economic activities of individual organizations and all folk economy. Economic accounting Includes operational (operational technical), statistical, tax and accounting. The information obtained in the accounting system makes it possible to make informed management decisions in order to successfully work a business entity. To meet diverse information needs, usually create a managerial information system. Accounting is the center of management information system. It gives managerial staff, as well as to external users a complete picture of the organization's economic life. Accounting data provide an information base for the implementation of three functions: planning, control, evaluation.

2. Financial accounting principles In the Russian Federation

2.1 Fundamentals of financial accounting

Financial Accounting It is part of the accounting system. It is a collection of consolidated data on accounts accounts necessary to compile financial statements and identifying financial results of the organization's activities for the reporting period. Financial accounting covers accounting information that is not only used within the organization's organization, but also reported to external users.

The main task of financial account is to provide information for external users. These include actual and potential investors, lenders, suppliers and customers, government agencies, public representatives, as well as those who speak on behalf of users.

Financial accounting data does not represent a commercial secrecy. The basic principles of accounting incorporated in international financial statements (IFRS) are financially accounting. Financial accounting and submission of forms of financial statements is mandatory for all organizations. Based on information of financial statements, a wide range of users has the ability to conduct a comparative analysis of the activities of different organizations. Therefore, financial accounting and drafting financial statements in all countries are regulated by law or by the enshrined practice of generally accepted principles and standards. To regulate the accounting establish the unified principles of its organization, assessing property, the form of financial statements. Accounting Regulation Allows you to collect and process data using a single terminology and methodology, monitor and compare this data.

The formation of information satisfying the needs of interested users provides the organization's management. It is responsible for this information and providing its users.

To meet the general needs of users, information on the financial situation of the organization, financial results of its activities and changes in its financial position is formed.

The financial position of the organization is determined by the assets, the structure of obligations and capital, as well as its ability to adapt to changes in the functioning environment.

2.2 Principles FinanSovoy (accounting) accounting

In relation to financial (accounting) accounting, in order to emphasize the difference between the basic and basic principles, it is customary to use the terms "assumptions" and "requirements", considering "assumptions" by the basic principle, involving certain conditions created by the organization in the formulation of financial (accounting) accounting, which should not change, and "requirements" is the main principle that means compliance with the rules of the Organization and accounting of accounting.

Assumptions are the basic basic principles based on which accounting policies should be formed and the financial (accounting) reporting should be made. This term appeared in Russian practice in the 90s due to the beginning of the reform of accounting (financial) accounting. The main purpose of the reform was the transition of the Russian Federation to adopted in international Practice Accounting and statistics system. It is in the framework of the implementation of the provisions of the system of reforming the system (FU) and the development of a new concept of accounting in a country oriented financial statement standards (IFRS), and the fundamental principles of the organization of accounting have been formulated.

Assumptions used in Russian practice are defined accounting Standard "Accounting Policy of the Organization" - PBU 1/98 and the concept of accounting in the market economy of Russia (1997):

The principle of property isolation - property and obligations of the organization exist separately from property and obligations of owners of this organization and other organizations.

The principle of continuity of activity - the organization will continue its activities in the foreseeable future and she has no intention and the need to eliminate or substantial reduction in operation.

Principle of sequence of application accounting Policy - Chosen by the organization, the accounting policy is applied sequentially, from one reporting year to another.

The principle of accrual (temporal certainty of the facts of economic activity) - the facts of economic activities of the organization relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of money related to these facts.

According to paragraph 10, the provisions on the maintenance of bu and bo in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation No. 34n "The organization's accounting policy should meet the requirements of completeness, diligence, priority of content before the form, consistency and rationality."

The same requirements are reflected in P.7 PBU 1/98 "Accounting Policy of the Organization":

Fullness - reflection in Fu (bu) of all facts of economic activity.

Timeliness is a reflection of the facts of economic activity in Fu (bu) as they are committed.

Carefulness is a great readiness for fu (bu) losses (expenses) and liabilities than possible income and assets (not allowing the creation of hidden reserves).

The priority of the content in front of the form is the reflection in Fu (bu) facts of economic activity proceeding not only from their legal form, but also from the economic content of the facts and conditions of management.

Consistency - data identity analytical accounting Turns and balances on accounts synthetic accounting On the first number of each month, as well as indicators of accounting reports of synthetic and analytical accounts.

Rationality is rational and economical maintenance of FU (bu) based on the conditions of economic activity and the size of the organization.

The principles of constructing Russian FU (bu) are slightly different from international; The foundations on which the entire FU system is built (bu) practically duplicate the provisions of international standards.

3. Financeth accounting for unallocated profits

Retained profits are an integral part of the equity equity.

In accordance with the concept of bu in the market economy of Russia, capital is an investment of owners and profits accumulated over the entire activities of the organization. When determining the financial position of the organization, the amount of capital is calculated as the difference between assets and obligations.

You can also select the following components of capital:

Authorized capital (share capital, charter capital);

Reserve capital;

Extra capital;

Special-purpose financing.

Retained profits are part of net profit that was not distributed among shareholders (participants) and remained at the disposal of the enterprise.

To summarize information about the availability and movement of the amounts of unallocated profits or uncovered loss of the organization, the account 84 "Retained earnings (uncovered loss)" is intended. The economic content of this account is to accumulate unpaid in the form of dividends (income) or unallocated profits, which remains in the organization from the organization as an internal source of financing a long-term nature.

The formation of unallocated profits (uncovered loss) is reflected in the following wiring:

Debit 99 Credit 84 subaccounts "Profit to be distributed" - reflected net profit of the reporting year;

Debit 84 subaccount "Unfolded loss" Credit 99 - reflected clean (uncovered) loss of the reporting year.

During the reporting year, the financial result of the organization (profit or loss) is reflected in the account 99 "Profit and Losses". On December 31 of each year, during the balance of the balance, the amount of net profit (loss) is written off from the account 99 at the expense of 84 "Retained earnings (uncovered loss)".

Subaccount can be opened to the score 84:

? "Profit to be distributed" (84/1). His features:

a) enrollment of the entire amount of net profit of the reporting year - Debit 99 Credit 84/1;

b) Dividend accrual - Debit 84/1 Credit 70.75;

c) deductions to the reserve fund - Debit 84/1 Credit 82.

? "Retained earnings in circulation" (84/2). His features:

a) reflection total amount retained between shareholders of profits;

b) the characteristic of the amount of funds accumulated to create a new property in the form of basic and other material resources;

c) reflection actual use funds for the creation of a new property.

? "Retained earnings used" (84/3). It performs the function of generalizing information on which part of the funds of unallocated profits is transformed from monetary form in commodity, i.e. How amount acquired new property. As the record has been made: the debt of the account 01 and the account of the account 08 in the account is made internal record on the account 84: the debit of the subaccount "Retained earnings in circulation" and the credit of the subaccount "retained earnings used".

Net profit can be used for:

Payment of dividends to shareholders (participants) of the organization;

Creation and replenishment of reserve capital;

An increase in extra capital;

Repayment of losses of past years.

If a loss is received, the decision on which it will be covered, is made by owners (founders) of the organization.

The loss can be repaid due to:

1) the objective contributions of the shareholders (participants) of the organization;

2) reserve capital;

3) funds retained earnings of past years.

Typical wiring to repay the losses of the organization.

		Corresponding accounts
	The loss is covered by the target contributions of employees of the organization
	The loss is covered by the target contributions of the founders of the organization
	Reserve funds are aimed at repayment
	Extra Capital Funds are aimed at repayment
	The authorized capital is reduced to the magnitude of net assets (after making changes to the constituent documents)

If available sources are not enough to repay losses of the reporting year, a decision is made to leaving an uncovered loss on the balance sheet with the possibility of his write-off in future periods. Organizations that have received a loss of production (works, services) in the previous year are exempt from the payment of "income tax" on some profits, which is sent to cover this loss for the next 5 years. Such a benefit is applied only to cover the loss from the sale of products (works, services).

The loss can be written off from the balance, if the general meeting decides to reduce the authorized capital to the value of net assets.

The decision on the distribution of net profit is made by the owners of the organization. Such a decision is usually accepted at the beginning of the year following the reporting. The distribution of net profit is in the exclusive competence of the General Meeting of Shareholders and cannot be implemented with the sole order (by order) of the head of the organization. The collection of shareholders of the organization may decide not to distribute the profit received or leave undisturbed some part. New plan Accounts do not provide individual accounts to create specialized funds. The organization can independently organize analytical accounting profits to ensure information on the use of funds.

The Ministry of Finance of Russia in the new account plan has implemented an approach, in accordance with which net profit can only be used on the development of the organization in the presence of the consent of the owner.

It should be paid to the fact that the reflection on the account 84 "Retained earnings (uncovered losses)" of expenses due to net profit in its absence is not allowed. In this case, expenses should be reflected in accounting accounts on the usual activities of either non-dealerization, operating expenses.

In the new account plan, it provides for the possibility of division in analytical accounting of non-retained earnings used as financial support The production development of the organization and other similar activities for the acquisition (creation) of the new property and not yet used. Analytical accounting of retained profits should be organized in such a way as to ensure the formation of information on the use of funds. In analytical accounting, the funds of retained earnings used as a financial support for the production development of the organization and other similar activities to acquire (creating a new property and not yet used can be separated. The enterprises should organize systemic monitoring of the state and movement of unallocated profits.

Typical wiring to use retained profits.

		Corresponding
	Expenditures at the expense of retained earnings from a calculated, currency, special accounts in the bank (by decision of the founders) were paid.
	Dividends (income) are accrued to founders (participants), which are employees of the organization.
	Dividends are accrued to the founders of the organization (in accordance with the amendments made to the Law "On Joint-Stock Companies" the right to pay intermediate dividends (during the year) canceled).
	Accrued income to the participants of a simple partnership (on a separate balance sheet).
	The income due to the state (municipal) authority (in the accounting of a unitary enterprise) is calculated.
	Net profit is aimed at increasing the authorized capital (after making changes to constituent documents).
	Net profit is focused on the formation (increase) of reserve capital.
	Net profit is aimed at forming (increasing) of additional capital.
	The net profit of the reporting year is aimed at repaying losses of past years.

Synthetic accounting of retained earnings (loss) of past years is carried out in a journal-order No. 12, retained earnings (loss) of the reporting year - in Journal-order No. 15.

4 .A task

Accounting for income and expenses from the sale of products with accounting policies on the method of accrual.

1) revenue from the sale of products - 2500,000 rubles, incl. VAT - 18%.

2) The cost of realized products is 1500,000 rubles, including:

Material costs - 550000 rubles;

Depreciation of equipment - 97500 rubles;

Salary to employees - 500,000 rubles;

ESN - 130000 rubles;

General expenses - 222500 rub.

Make a model of economic operations, identify financial results.

1. Make a model of economic operations:

Dt 62 CT 90 1 - 2500000 \u003d products implemented to the buyer;

Dt 90 3 Kt 68 5 - 381356 \u003d accrued VAT for implementation (((2500000 h 18%) h 118%);

Dt 90 2 CT 20 - 1500000 \u003d calculated the cost of realized products;

DT 51 CT 62 - 2500000 \u003d on the P / SC received payment from the buyer;

Dt 20 CT 10 - 550000 \u003d Accrued material costs;

Dt 20 kt 02 - 97500 \u003d depreciation;

Dt 20 CT 70 - 500000 \u003d accrued s / pl employees;

Dt 20 Kt 69 - 130000 \u003d Assigned to the ESN;

Dt 26 CT 70 - 176587 \u003d 1st part general expenses written off at cost;

Dt 26 Kt 69 - 45913 \u003d 2nd part of the general expenses is written off at the cost;

Dt 10 kt 60 - 550000 \u003d materials are credited;

DT 19 Kt 60 - 99000 \u003d VAT accrued on materials;

Dt 20 ct 26 - 176587 \u003d 1st part of general expenses is written off on the main production;

Dt 20 Kt 26 - 45913 \u003d 2nd Part of the general expenses is debited on the main production.

I will identify financial results:

90 9 \u003d CT 90 1 - Dt 90 3 - Dt 90 2 \u003d 2500000 - 381356 - 1500000 \u003d 618644 rub.

Dt 90 9 kt 99 - 618644 \u003d profit before tax;

Dt 99 Kt 68 - 148475 \u003d Accrued for income tax ((618644 h 24%) h 100%);

Dt 68 3 CT 19 - 99000 \u003d VAT to deduct;

Dt 68 5 Kt 51 - 282356 \u003d VAT to the budget (381356 - 99000);

Dt 68 Kt 51 - 148475 \u003d listed income tax;

Dt 99 CT 84 - 470169 \u003d The amount of retained earnings has been written off the final records from December (comes simultaneously with the wiring of Dt 90 9 Kt 99), from the beginning of the following year. 84 will go first.

5 . Inheritance policies for 2008 No. 256 from 3December 9, 2007 (extract)

I order to approve Accounting Accounting Policy for 2008.

1. The procedure for conducting accounting in the enterprise.

1.1) Accounting and tax accounting at the enterprise is maintained by accounting.

1.2) The company keeps accounting using computer equipment and accounting programs;

1.3) The organization uses the Work Plan of the Accounts (Appendix No. 1 to this order), developed on the basis of a standard account plan approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94N.

2. Accounting documents registers.

2.1) Economic operations in accounting are issued by typical primary documents, which are approved by law, as well as forms developed by the company independently. Analytical and synthetic accounting registers are printed no later than the 5th day (no more than 7 months) of the month following the reporting.

2.2) Tax accounting is conducted in accounting registers and registers developed by the organization independently and approved by this order.

2.3) All accounting documents are stored at the enterprise in electronic form for 5 years.

3. Inventory procedure.

Inventory of materials, inventories and calculations are carried out at the beginning of each quarter, as well as in cases provided for by law. Inventory of fixed assets is produced 1 time in 3 years, but not more often.

4. Methods of income and expenses.

IN tax accounting Revenues and expenses are taken into account by the method of accrual.

5. Accounting of fixed assets.

5.1) Depreciation of fixed assets in accounting and tax accounting is charged with a linear method.

5.2) Fixed assets whose cost does not exceed 10,000 rubles, are written off in accounting at a time after the year of operation.

6. Write off material and industrial stocks.

The actual value of the acquired materials in accounting is reflected in the account 10 "Materials". In accounting and tax accounting MPS. They are written off at actual cost.

7. Accounting for direct and indirect expenses.

7.1) direct expenses in accounting and tax accounting include:

The cost of materials that are used in production;

Wages of workers employed in production (personnel);

Depreciation of fixed assets and intangible assets.

7.2) direct expenses are distributed in tax accounting for balances unfinished production And the remnants of unrealized products in the warehouse are proportional to the proportion of such costs.

8. Unfinished production.

In accounting and tax accounting is reflected in direct cost items.

9. Finished products.

Accounting is reflected in direct cost items.

Annexes to Accounting Policy: №1- "Work Plan of Accounts", №2- "Turning Balance", No. 3- "Accounting Balance", No. 4- "Report on Profit and Loss".

Director: Ivanov A.G.

6.Input No. 1 K.order of accounting Policy "Work Plan Accounts"

Name account	Account number	Subaccount number and name
Section 1.Worny assets.
Depreciation basic
Section 2. Production reserves.
Materials
Tax added cost on purchased values
Primary production
General running costs
Section 3.Deys.
Calculation bills
Section 4.
Calculations with suppliers and contractors
Calculations with buyers and customers
Calculations for taxes and fees		By taxes and fees
Calculations on social insurance and provision		1. Calculations on social insurance and insurance 2. Calculations on pension provision
Calculations with personnel by whether labor
Section 5. Starting.
Undestributed profits (uncovered loss)
Section 6.Financial Results.
		1. Revenue 2. Sales cost 3. Value Added Tax
Profit and loss

7. Appendix No. 2 to the Order of Accounting Policy "Turning Balance»

Balance		self at the end of the month

10. Entry information in financial reporting

10. 1 Objectives and appointment of financial statements. Order of formation financial information

Financial accounting is intended for the formation of accounting information oriented on the interests of external users: potential investors (including founders, banks), tax authorities (tax Service, Tax Police, Workers Federal Service According to currency and export control, etc.), insurance companies, suppliers, buyers, etc. In connection with this, financial statements are subject to publications in the part that does not represent commercial secrets for the organization.

Financial (accounting) reporting is one system The data on the property and financial position of the organization and the results of its economic and financial activities prepared on established forms on the basis of accounting information. It is the final stage of accounting work.

The value of reporting is in its authenticity, integrity, timeliness, simplicity, verifiability, comparability, economy, compliance with strictly established procedures for design and publicity.

Users of financial information are legal entities and individuals interested in information on the financial and property status of the Organization.

The main users of FD information can be divided into two groups:

1) Domestic users: organization leaders, structural units and departments, owners, employees of the enterprise;

2) External users: Investors, lenders, customers, authorities, etc.

The objective of the FD regarding the information for external users is to form data on the financial position, financial performance and changes in the financial situation of the organization, the useful widespread user of interested users when making decisions.

The goal of FD for domestic users is to form information, the useful management of the Organization for making management decisions.

The main tasks of FO (Bo) formulated in Federal Law "On accounting" (paragraph 3 of Article 1 of Annex 1) are:

Formation of complete and reliable information on the activities of the organization and its property position necessary to internal and external users of the

Ensuring domestic and external users with information necessary for monitoring compliance with the legislation of the Russian Federation in the exercise of economic operations and their feasibility, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved standards, regulations and estimates;

Preventing negative results of economic activities of the Organization and the identification of intra-economic reserves to ensure its financial stability.

Reporting fulfills an important functional role in the financial information system. It integrates information of all types of accounting. Methodologically and organizational reporting is an integral element of the entire system FU (bu) and performs the final stage of the accounting process, which causes the organic unity of the indicators that form in it, primary documentation and accounting registers. Information about economic operations performed economic subject During a certain period, generalized in the relevant accounting registers and are transferred from them in a grouped form to FO (BO). Such a procedure is needed primarily of the organization itself and is associated with the need to clarify, and in some cases and adjust the further course of its financial and economic activities. Therefore, reporting should identify any facts that the content of which may have an impact on the assessment by users of data on the state of ownership, the financial situation, profits and losses of the organization.

The FU (bu) consists of four main stages.

In the first stage, various economic operations are documented.

In the second stage, the credentials classify and bring together reflections on accounts bu (in accounting registers and the main book).

In the third stage fill the reports and explanations to the FO (Bo).

At the fourth stage, analyze the activities of the organization, both in the reporting and accounting data. Analysis results are used both internal and external FD users.

All stages of the accounting process should be considered in unity and relationships. This is the most important requirement for modern fu (bu), which is an information base of the preparation of the FD (Bo) of a legal entity (individual Bo) and the consolidated FD. In addition, the information generated in Fu (bu) is used to compile management, tax, statistical reporting, reporting to supervisory authorities. If necessary, on the basis of such information, other types of reporting should be drawn up.

10. 2 Formation of an accounting balance, methods of reflection of financial accounting data

Under the accounting balance, the method of economic grouping of resources of the economic entity in the composition and placement included in the balance of the balance, and the sources of their formation in the form of borrowed and equity, reflected as the balance sheet (obligations) of the balance on the reporting date. Balance is form number 1 FD (Bo).

By its structure, the balance is two rows of numbers, the results of which are equal to each other. In domestic practice, the balance is usually submitted in the form of a bilateral table, the left side of which is called the asset, and the right - balance of the balance.

Information in the balance sheet is reflected in the articles. Several articles reflecting homogeneous objects are combined into groups of articles. It is based on data on the balances on the debit and the loan of synthetic accounts and subaccounts at the beginning and end of the period taken from the main book. At small enterprises that apply the simplified form of accounting, the balance is drawn up according to the book of accounting of economic operations.

The rules for evaluating the balance sheet items are determined by the Regulations on the maintenance of bu and bo in the Russian Federation:

1) fixed assets, intangible assets are reflected in the balance at the residual value; Raw materials, basic and auxiliary materials, components, fuel and others material resources - by actual cost;

2) Ready and shipped products depending on the procedure for the write-off of general expenses and use - in full or incomplete actual production cost or by incompletely regulatory (planned) product costs.

3) goods in organizations engaged in trading activities are reflected in the balance sheet of their acquisition.

4) Incorrect production can be reflected in the balance sheet (planned) production cost or on direct costs of expenses, as well as at the cost of raw materials, materials, semi-finished products.

5) The material values \u200b\u200bfor which the price has decreased during the year, or which are morally outdated and partially lost their original quality, reflect in the balance sheet at the end of the year at the price of possible implementation, if they are lower than the initial purchase price, with the difference in prices for financial prices The results of economic activity.

6) Calculations with debtors and creditors Each Party reflects in its reporting in amounts arising from accounting records and recognized by it correct.

7) Accounts receivable of limitationThey write off the decision of the head of the enterprise at the expense of the reserve of dubious debts either on the financial results of economic activity and reflect on the off-balance account 007 "written off at the loss of the debt of non-payable debtors."

In the balance sheet financial result reporting period It is reflected as unallocated profits of the reporting period (uncovered loss), i.e. The final financial result, revealed during the reporting period, minus taxes due at the expense of taxes and other binding similar payments established in accordance with the legislation of the Russian Federation, including sanctions for non-compliance with the tax rules. Consequently, the balance sheet reflects not accounting profit, defined as the difference between income and expenses, but the remaining retained earnings (uncovered loss) in the form of an extensive equity capital, which has become the name of economic profits.

The balance sheet feature is that property, rights and obligations (debts) are compared. If property is equal to debts, then the rights and obligations are mutually repaid. If it is more debts, there is an excess of property over liabilities. If the property is less than debt, the deficit arises. In the theory, property is called asset, debts (obligations) - passive.

10. 3 The procedure for the formation of a report on profit and loss, communication with the data on the accounts of financial accounting

At the end of each business period, together with the balance of the organization presents a profit and loss statement, which is an integral part of its annual reporting.

Balance reflects the property, obligations and its own capital of the organization, and the report on profit and loss allows you to determine the type, value and sources of formation financial results Based on enumeration of expenses.

The form of a report on profit and loss is approved by order of the Ministry of Finance of the Russian Federation of July 22, 2003 No. 67n "On the forms of accounting reports".

The data of the current and last year, which are listed in the report must be comparable. This allows you to analyze certain indicators of the company in the dynamics.

In a profit and loss statement (Form No. 2), income and expenses are grouped by four sections:

1) income and expenses on ordinary activities;

2) operating income and expenses;

3) non-revenue income and expenses;

4) Extraordinary income and expenses.

The procedure for providing data in the income and loss statement depends on the recognition of the income, the nature of the activity, types of income, the size and conditions of their receipt.

If income amount to 5% and more from the total amount of the revenues of the organization for the reporting period, the corresponding part of the costs is shown in the same report.

Count 4 reports is filled on the basis of data Count 3 report for the previous year. If the data for the same period of the previous year is incomparable with data for the reporting year, then they are subject to adjustment based on accounting policies, legislative and regulatory acts. Correctional records are not made.

Report indicators for strings 020, 030, 040, 070, 100, 130, 150, 180 are given in parentheses.

If the loss is obtained, its sum of lines 029, 050, 140, 160, 190 is also reflected in parentheses.

The net profit indicator (retained earnings of the reporting period) - line 190 - is linked with a string of 470 balance (Form No. 1), and an uncovered loss indicator of the reporting year - with a string of 475 of the balance (Form No. 1).

All data forming financial results are shown by a growing result from the beginning of the year to the reporting date.

The organization may decide on the reflection of profit indicators for more than two years. In this case, it is obliged to ensure the comparability of data for all periods.

To bring financial results in accordance with tax accounting, the report also indicates deferred tax assets, deferred tax liabilities and the amount of the accrued income tax, the procedure for calculating which is set out in PBU "Accounting for income tax calculations" (PBU 18/02).

10. 4 Disclosure of accounting policies in financial accounting in explanations to financial statements

The organization's accounting policy is a set of ways and techniques of FU (BU), provided for by legislative and regulatory acts chosen by the Organization. It is formed on the basis of PBU 1/98 "Accounting Policy of the Organization".

Accounting policy should be applied from January 1 of the year following the year of its approval, and all divisions and branches of the organization, regardless of their location. The newly created organizations draw up accounting policies to the first publication of FO (BO), but no later than 90 days from the date of their state registration.

Accounting policy is being developed by the chief accountant and is approved by the order of the head of the enterprise.

As part of accounting policies are approved:

1) work plan of FU accounts (bu);

2) organization and methods of maintaining FU (bu);

3) primary samples accounting documentsfor which there are no unified forms;

4) document management schedule and the procedure for processing accounting information;

5) the procedure for carrying out the inventory and registration of its results;

6) Methods for assessing assets and liabilities of the firm for the purposes of FU (BU) and tax accounting: the definition of ordinary activities, accounting, depreciation and reassessment of fixed assets, accounting, depreciation and write-offs of material and production reserves, write-off of general expenses;

7) Formation of reserves.

In accounting policies, it is indicated who will lead FU (BU) (chief accountant, a specialized organization or director), which documents will be issued economic operations; What property will have to take into account on what accounts.

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