Group property according to the composition and sources of education. Grouping of economic funds and sources of their education. I. non-current assets

Federal State Budgetary Educational Institution

Higher professional education

"Samara State Technical University"

(FGBOU VPO "SamGTU")

MA Gavrilova

ACCOUNTING

Methodical instructions for practical training

Samara

Samara State Technical University

Printed by the decision of the Methodological Council of the IEF

Gavrilova MA

Accounting: Methodical instructions for practical training / Sost. MA Gavrilova. - Samara: Samar. State tehn University, 2014. - 76.

This development will assist students when learning the discipline "Accounting" both on audit classes and in the process of independent work. It includes tests and practical tasks, contains topics and a list of references recommended for study.

The given digital data and the names of enterprises are conditional.

R E C E N Z E N T S: Cand. ECON. Sciences, prof. A.A. Nesterov

UDC 657.1 (07)

Ó Compilation MA Gavrilova, 2014.

Ó Samara State

technical University, 2014

Introduction

AT last years in methodology and organization accounting In the enterprises of the Russian Federation there have been great changes. There were new types of property and obligations, new economic operations. The possibilities of economic entities in the field of accounting is expanded. Accounting reporting has been significantly changed. Its composition, content, deadlines and presentation of the presentation became closer to international Practice. All this should be studied by economist students.

Methodical instructions for practical classes on the discipline "Accounting" are compiled in accordance with the plans of working programs in the direction of preparation of 080100 - "Economy" and in the specialty 080101 " Economic security" After each topic, hours of practical training are indicated first for students of the specialty 080101 - "Economic Security", after a fraction - for students of the direction 080100 - "Economy".

As a result of the execution of tasks from methodical instructions For practical studies, students will be able to account for accounting in commercial organizations; Fill out primary documentation and accounting registers; To understand the flow of incoming information: primary documentation, legislative Acts, provisions, accounting standards, enterprise reports; accounting tax reporting; - carry out the analysis of the balance sheet and the income statement of the enterprise; regulate accounting policies In order to optimize taxation.

Topic 1.1. Subject and accounting method (2 h / 1 h)

Seminar Plan

1. Essence and basic principles of accounting.

2. Measures applied in accounting.

3. Accounting facilities and their classification.

4. Accounting methods.

Literature:

1. History of accounting.

2. Views economic accounting. The role of accounting in the management system.

3. Regulatory regulation Accounting. Basic rules for conducting accounting.

4. The accounting reform program in accordance with international financial reporting standards.

Tasks

Circle the circle number of the correct answer.

1. Accounting is:

a) one of the types of economic accounting;

b) a way of continuous interconnected observation, registration and control of facts economic activity enterprises;

c) the assessment of all means of the enterprise and the economic processes committed, accounting for the movement of the enterprise resources at all stages of the production process, the formation of reporting;

d) all of the listed.

2. All information depending on the management functions is divided into:

a) planned and regulatory;

b) analytical and accounting;

c) accounting and planned;

d) Analytical, accounting, planned, regulatory.

3. In accounting apply next species Measures:

a) natural;

b) labor;

c) cash;

d) Natural, labor, cash.

4. Specific elements of the accounting method include:

a) balance and calculation;

b) assessment and inventory;

c) account system and double entry;

d) Balance, account system and double recording.

5. The property of the economy on the functional role in the production process is divided into:

a) means of production, circulating assets, non-current assets;

b) main, revolving, non-current assets;

c) means in the field of production, means in the field of circulation, funds in the extraproductive sphere;

d) basic, revolving, funds in the extensive sphere.

6. The property of economic sources is divided into:

a) borrowed and attracted;

b) fixed and borrowed;

c) fixed and special purposes;

d) own and borrowed.

Task 1. On the basis of data to perform the task, a grouping of property of farm by type.

Table 1

The composition of the property of the machine-building plant

No. p / p	Name of property of the enterprise	Amount, rub.
	Fuel	175 000
	Finished products in stock	3 654 200
	Production equipment in the workshops	10 100 000
	Land plot	500 000
	Tara	200 000
	Advance in the supply department agent	5 000
	Cashbox	40 500
	Other cash	28 300
	Unfinished industrial production	1 500 000
	Main materials	1 200 000
	Other debtors	210 000
	Long-term securities	500 000
	Short-term securities	200 000
	Patents	600 000
	Checking account	1 000 000
	Auxiliary materials	320 000
	Fixed Fundamental Tools	5 400 000
	Screws	450 600
		10 500
	Other materials	5 700
	Purchased semi-finished products	980 000
	Buildings and Equipment Warehouses Marketing Department	3 600 400
	Plant management building	2 100 300
	Fundamental means of housing and communal services	15 300 000
	Basic funds shops auxiliary production	1 500 800
	Foreign currency account	2 000 600
	TOTAL	51 581 900

Grouping the property of farms by type to produce in the table next form:

table 2

Grouping property by type

No. p / p	Group of property	Subgroup property	Name property	Amount, rub.
I.	Fixed assets	Intangible assets
		Fixed assets
		Long-term financial investments
		Losses
	And t about g about i group
II.	Current assets	Stocks
		Accounts receivable
		Short-term financial investments
		Cash
	And t o g o in group II
	In s e g about property

Task 2. On the basis of data to perform the task, to group the property of the enterprise for the sources of education.

Table 3.

Composition of sources of property of property

Machine-building plant

No. p / p	Name of source property	Amount, rub.
	Debt of the factory for the materials received from suppliers	1 100 000
	Debt financial authorities for payments to the budget	600 000
	Authorized capital	265 000
	Reserve capital	7 100 000
	Extra capital	800 000
	Long-term bank loans	5 000 000
	Debt on Social Insurance Executions	350 000
	Debt Employees Enterprises	1 300 000
	Short-term loans	2 500 000
	Long-term loans	1 400 000
	Debt with other creditors	50 000
	Retained earnings of the reporting year	1 800 000
	Debt financial authorities on VAT	145 000
	Fund social sphere	200 000
	Reserves upcoming expenses and payments	820 000
	Special-purpose financing	850 000
	Accumulation funds	2 412 100
	And t o g o	26 692 100

Grouping the property of the economy on sources of its formation to produce in the table next form:

Table 4.

Grouping property for education sources

Task 3. On the basis of data to perform the task, to group the property of the enterprise by type and sources of education.

Table 4.

Grouping property by type and sources of education

No. p / p	Name of funds and sources of their education	Amount, thousand rubles.
	Buildings of shops	8 200
	Cash at the box office
	Constructions
	Microcalculators
	Typewriter
	Debt Supplier for materials
	Tara
	Metal cabinets
	Profit reporting year	3 300
	Recreation gained
	Coal
	Turning machine	2 900
	Ribbon steel	2 000
	Aluminum sheets
	Milling machine
	Debt Working	2 900
	Machine vice
	Spare parts for repair
	Machine drilling	1 200
	Vaseline technical
	Production not finished processing
	Reserve capital	2 000
	Debt on Social Insurance Discovers and Security
	Inventory different
	Plant management building	2 246
	Short-term loans	1 200
	Shares	1 150
	High-speed cutters
	Debt of different enterprises
	Stationery cabinets
	Authorized capital
	Miscellaneous equipment	1 280
	Debt financial authorities for taxes
	Miscellaneous tool
	Club Equipment and Inventory
	Finished products
	Contributions to the budget with income tax	1 000
	Settlement account in the bank	2 160
	Debt accountable persons
	Fuel Miscellaneous
	Debt of buyers for shipped products
	IBE
	Buildings of housing and communal services	2 302
	Materials are different
	Equipment and inventory of housing and communal services
	Chairs
	Fencing Plant.
	Debt of a machine-planning plant for the plated lathes	2 200
	Losses of the reporting year
	Debt of employees for funds received from the cash register for a business trip
	Debt of the instrumental plant for the devices supplied to it
	Reserve for payment of employee vacations
	Debt suppliers for the resulting fuel
	Funds consumption
	Accumulation funds
	Bonds	2 000
	Target arrivals	1 000

A grouping of property in the field of finding to implement in the table next form:

Table 5.

Grouping property in the field of location

No. p / p	Festival property	Group of property	Naim. Property	Amount, thousand rubles.
I.	Sphere of production	Fixed assets
		Curvas (production reserves)
	And t o g o i
II.	Sphere of appeal	Cash
		Means in the calculations
	And t o g oime
III	Exproductive sphere	Fixed assets
	And t o g o iii
IV	Losses
	And t o g o iv
	In s e g about property

Grouping the property of the economy of education sources to implement in the table next form.

No. p / p	Group of property	No. 1 number 1	Subgroups of property and individual species	Amount (rub.)
	Non-current funds		Fixed assets. Including:
			Total in group 1
	Coverages
Total in group 2
Total property

Table 3.

Grouping property on sources of education and obligations

No. p / p	Group of sources of education of property	No. Table	Subgroups and types of sources and obligations	Amount (rub.)
	Own
Total in group 1.
	Borrowed
Total in group 2

Task 2.

Based on the data contained in Table 1-3, the balance sheet of property, sources and liabilities The accounting balance is filled on the installed form. The basis for filling is the assembly of property performed in the task number 1.

Task 3.

Changing the amount of balance under the influence of economic operations. Reflection of business operations in accounts. Accounting for economic processes.

On the basis of economic operations for March 200 ... G. (Table 4)

3.1. Install the type of economic operation.

It should be borne in mind that there are four types.

economic operations affecting the change in the amount of the balance.

1. An equilibrium increase (+); in asset and passive;

2. Equiliated decrease (-); in asset and passive;

3. Change (+, -) in the structure of the asset;

4. Change (+, -) in the liabilities structure.

3.2. Make correspondence bills.

To draw up account correspondence, use accounting accounts plan. Accounts in correspondence Mark their numbers (numbers) Task 3.1 and 3.2 to be executed in Table No. 4.

Table 4.

Magazine registration of economic operations for March 200 ...

No. p / p	Content operation for April 200 ... g.	Amount (rub.)	Correspondence accounts
DT	Kt.
	Accepted for payment of accounts of suppliers for the materials obtained. VAT 18%	480 000
	During the month, materials on the manufacture of products A B were released	200 000 250 000
	Accrued wages - workers for manufacturing products A B - managerial or service personnel of workshops - managerial or servicing staff of the enterprise	150 000 190 000 20 000 45 000
	Produced insurance contributions From the amount of accrued earned fees in the amount of 34%. - workers for manufacturing products A - - managerial and serving staff of workshops - managerial and serving staff of the enterprise
	Depreciation on fixed assets: - main workshops - factory management	7 000 4 000
	Accepted to pay for an account under a row organization for electrical energy, spent on the needs - the main workshops - the factory department of VAT 18%	5 000 3 000 1 600
	During the month, spare parts are released for the current repair of the equipment of the main workshops.
	Accrued depreciation for intangible assets used in general economic needs
	At the end of the month, the general production costs for the cost of production are written off and distributed: and it is a calculation to be submitted in Table No. 5 and No. 6.
	At the end of the month are written off and distributed general running costs At the cost of production: A b TOTAL: Calculation is submitted in Table No. 7 and No. 8
	It was released from the main production and is represented on the warehouse, the finished products at the actual production cost A B of the total calculation are submitted in Table No. 9 to determine the actual cost finished products It should be borne in mind that the remains of unfinished production amounted to 10.04.200 ... Products A - 160,000 b - 50,000 on 1.05.200 ... d. Products A - 65 000 b - 78 000
	Finished products are released by buyers at market prices of VAT 18% total	900 000
	VAT from the cost of released products
	Written for sale shipped purchases Finished products at actual cost	650 000
	Received from a warehouse container on the packaging of finished products	12 000
	Adopted by payment of the expense of a transport organization for the delivery of finished products to the railway station. VAT 18%	3 000
	At the end of the month, expenses for sale the amount to determine
	Defined and written off financial results From the sale of products, the calculation is submitted in Table number 10
	With the amount of accrued wages for March, hold are made: - tax on income from individuals - non-refundable timely accounts	45 000 2 000
	Listed from the Calculent Account: - Debt of the budget for income tax from individuals for February - the debt of the ESN - suppliers for the materials obtained	62 000 178 000 400 000
	At the current account credited funds from buyers for goods shipped by him	980 000
	From the current account at the cashier, cash received cash for payment: - Earned fees in February - Travel expenses - the birth allowance for the child	560 000 8 000 5 175 573 175
	Within three days from the cash register: -cought fee for February - the bill of social insurance funds for the birth of the child-in account for travel expenses	554 000 517 5 8 000
	Deposited (belongs to payables) unsolved salary amount to calculate
	Deposited wages handed over from the cashier to the current account
	Metal money paid to the repayment of receivables	18 000
	From the current account, the debt of the bank on a short loan is listed	10 000
	Money has been received on the cashier from the unchecked faithful of the advance payment	12 000
	VAT on accounts invoice is written off on a decrease in debt budget on VAT summary
	Unused advance payment, funds received in repayment of receivables are handed over to the settlement account.

No. p / p	Section Group	№ on tab. 3.2 According to subgroups	Subgroups and types of property	Amount, thousand rubles.
I.	Fixed assets		Intangible assets (04)
			Including:
			- Patents
			- Licenses
			- trademarks
			- Organizational expenses
			- Business Reputation Organization
			Fixed assets (01)
			Including:
			- Plant management buildings
			- Production equipment in the workshops
			- fare
			- Production and economic inventory
			- fixed assets of accessories of auxiliary production
			Long-term Financial Investments (58)
TOTAL SECTION I
II.	Current assets		Productive reserves
			Including:
			-Tell (10)
			- Spare parts (10)
			Main materials
			- finished products
			- costs in work in progress (20)
			- Tara and Tare Materials (10)
			- Auxiliary materials (10)
			- expenses of future periods (97)
			- Inventory and household supplies (10)
			Value Added Tax on Acquired Values \u200b\u200b(19)
			Accounts receivable
			Including:
			- Other debtors
			Short-term Financial Investments (58)
			Cash
			Including:
			- Cassa (50)
			- Settlement accounts (51)
			- Currency accounts (52)
TOTAL in section II
Balance (total property of the organization in composition and placement)

Table 4.4.

Section number	Grouping sources of property of property under sections	№ on tab. 3.2 According to subgroups	Subgroups and types of sources of property	Amount, thousand rubles.
III	Capital and reserves		Share capital (80)
	Extreme Capital (83)
	Reserve Capital (82)
	Retained earnings of the reporting year (84)
TOTAL according to section III
IV	long term duties		Borrowed funds
			Including:
			- Long-term loans (67)
			- long-term bank loans (67)
Total to section IV
V.	short-term obligations		Borrowed funds
			Including:
			- short-term bank loans
			- short-term loans (66)
			Accounts payable	11 500
			Including:
			- Debt to the budget for taxes and fees (68)
			- Debt staff for wages (70)
			- Debt of PO social Insurance and provision (69)
			- Debt to subsidiaries and dependent societies (79)
			- Advances obtained (62)
			- Debt to suppliers for acquired material and production reserves (60)
			- Other creditors
			Income of future periods (98)
TOTAL SECTION V
Balance (Total Property for Education Sources)

Example. Based on the data Table. 4.2, 4.3 and 4.4 compiled an accounting balance, the results of which are presented in Table. 4.5.

Example. Based on the listed operations in Table. 4.6 There are four types of changes in the balance sheet under the influence of economic operations.

1. Changes (+, -) in the structure of the assets of the balance.

2. Changes (+, -) in the structure of the balance sheet.

3. The same increase in (+) in the asset and in the balance liability.

4. The same reduction (-) in the asset and in the balance sheet passive.

& Training material 3.

Carrying out economic activity, the enterprise has a difference types of property. For the correct reflection in the accounting of funds, they are grouped on two grounds: in composition (species) and placement (asset), on sources of formation and intended purpose (passive).

The grouping of funds in composition (species) and placement means which funds have an enterprise and where they are posted. In terms of composition and placement, funds are divided into: non-current and revolt(Fig3.1) .

Fig. 3.1 Grouping of the economic product in composition

and placement

Fixed assets - Used in economic activities for a long time (more than a year), without changing their appearance, wears gradually, which allows the enterprise to include their cost in the cost of production (works, services) parts by accrual depreciation.

Fixed assets - Watering means of service for more than 12 months. These are buildings, structures, vehicles, equipment, computer equipment, manufacturing equipment, working and productive cattle, etc.

They do not participate in the capital circuit of the enterprise, but allow us to receive income or contribute to obtaining it.

Intangible assets - These are facilities that are not material and real values. Part intangible assets Intellectual property objects are included:

Rights arising from patents for inventions, industrial samples, trademarks, "know-how" (special technical and economic knowledge);

Organizational expenses - expenses related to the formation of a legal entity (costs of registration of constituent documents, fees for consultation, manufacture of stamps, seals and other);

Business reputation of the organization (Hood Villas) - the difference between the market assessment of the company and balance value Property of this company.

Capital investments - the cost of purchasing, delivery, equipment installation or construction of fixed assets (until the commissioning of the object is commissioned).

To long-term financial investments investments of enterprises related to the acquisition of shares, bonds, savings certificates and other securities in order to obtain income for a period of more than a year. Short-term financial investments belong to current assets.

Coverages change their shape, because they are in circulation; Fully consumed during one production cycle (not more than 12 months), and therefore their entire cost is fully transferred to the cost of finished products. These include stocks : raw materials, materials, finished products, inventory and household supplies; p / f; Incomplete production, goods, containers, fuel, spare parts.

Accounts receivable (we must) Various legal entities and individuals in front of the enterprise, for example, buyers' debt for received, but not paid goods, debt for accountable persons (employees of the enterprise that received money on travel and economic costs), debt on issued advances to promissory bills (detection of the debtor). Receiler with lat.- "He must".

Cash (In the checkout are located within the limit, over the limit of money surrendered to the bank account), also include lottery tickets, travel, vouchers in sanatorium, checks, coupons.

A grouping of funds for sources of formation and intended purpose means from which sources of the enterprise is obtained, and what goals. Sources include own and borrowed funds (Figure 3. 2).

Authorized capital - A combination with the monetary terms of deposits of founders (owners) in the property in the creation of an enterprise to ensure its activities in the sizes defined by the constituent documents.

Profit -Sum is exceeding income on the expenses of the enterprise.

Undestributed profits - Profit not distributed among the founders in the form of dividends, but aimed at acquiring new property.

Extra capital It is formed due to the revaluation of fixed assets by decision of the government in the direction of increasing their value or by gratuitous receipt of various assets, as well as due to the difference from the sale of its own shares (excess of the sale price over the nominal value of shares - emisy income).

Fig. 3.2. Grouping funds for sources of formation and intended purpose

Reserve capital It is created at the expense of the company's profits and is designed to cover unforeseen losses and losses or dividend payments to founders who have preferred shares in incidence of profits for these purposes.

Special funds Designed to create sources that provide expansion of production areas, updating fixed assets (accumulation fund) or creating a database for material promotion of employees, their rest (consumption fund). Food from retained earnings received by the company as a result of economic activities.

Reserves and financing . The reserves are needed to cover current expenses and payments (reserve of upcoming expenses and payments, a reserve for doubtful debts, a reserve for warranty repairs, etc.). They are created at the expense of cost or profits.

Special-purpose financing - Means received from other legal entities to fulfill a certain type of work (budget financing, sponsorship). Return is not subject to.

Credits and other borrowed funds:

Bank loans - The sum of the received short-term and long-term loans of the bank for various purposes (acquisition of equipment, materials, etc.) with a mandatory return and for a specific fee.

Z.amenic tools - Amounts received from legal or individuals on various goals at the most advantageous interest rate. Unlike loans, loans can be provided not only by money, but also by property, orally and without interest.

Calculations and other payables (We must) - the amount of debt to suppliers for goods and services, debt for the benefits issued to bills issued, debt to staff on accrued, but not issued by wages, calculations with budget for taxes and fees and insurance organizations, etc. Lender with lat. - "He believes."

Capital (Lat. Capitalis is the main) - these are resources invested in the economic activities of the Organization and speakers as their own sources of formation of its non-current and current assets.

Capital form from deposits allocated by participants (founders) of the organization, and replenish due to the profit and other sources.

Capital is the main resource ( own capital) Used to finance the activities of the organization.

Reserves - These are resources formed by the Organization to compensate for certain (targeted) costs.

Capital as an object of accounting is included in the organization's commitment group. These are related to the fact that the executive bodies leading to the activities of the Organization are committed to the owners of its property. Among these obligations - effective management of the organization, ensuring its increase.

Capital and reserves include share capital, reserve capital, additional capital, retained earnings, depreciation of non-current assets, income of future periods, targeted financing (Fig. 7).

Fig. 7. The composition of the capital and reserves

Authorized capital Form from funds (deposits) allocated by the participants (founders) of the organization, and its magnitude is fixed in the Charter of the Organization.

Formation authorized capital produced in accordance with Civil Code RF and laws defining the procedure for creating, reorganizing, liquidation, the legal status of economic entities of various organizational and legal forms.

Under organizational and legal form Understand the method of consolidation and use of property with an economic (business) subject, determining its legal status and purpose of business activities.

Legal entities that are commercial organizations may be created in the form of economic partnerships and societies (joint-stock companies and limited liability companies), industrial cooperatives, state and municipal unitary enterprises.

Legal entities that are non-profit organizations may be created in the form of consumer cooperatives, public or religious organizations (associations) financed by the owner of institutions, charitable and other funds, as well as in other forms provided for by law.

Citizens who carry out their activities without education legal entityhave status individual entrepreneurs.

Depending on the organizational and legal form of the organization, the combination of funds allocated by its participants (founders) is called authorized capital, share capital, authorized or paev Foundation.

In joint stock companies authorized capital It consists of the nominal value of the shares of the Company acquired by shareholders, and in limited liability companies - from the nominal value of its participants.

Unitary enterprises from the cost of property transferred to enterprises to the federal or municipal property In economic management or operational management, form authorized capital.

Economic partnerships, including complete partnerships and partnerships on faith (comdatory partnerships), form from contributions to comrades folded Capital .

Consumer cooperation organizations in accordance with the Charter of the Consumer Society or the Union create from mutual contributions received from shareholders, unit trust .

Reserve capital ( reserve Fund ) form out net profit Organizations (profits remaining at the disposal of the organization after payment of income tax and penalties for taxes and fees) in the manner prescribed by the laws and charters of the Organization.

The reserve fund of the joint-stock company is used to cover losses, repayment of the Company's bonds, redemption of its shares and on other purposes in accordance with the laws and decisions of the founders (participants).

Reserve Fund of Organizations of Other Organizational and Legal Forms (Limited Liability Companies, Unitary Enterprises, etc.) is used mainly to cover their losses.

Extra capital form from the following sources:

The increase in the value of fixed assets and intangible assets identified by the results of their revaluation;

Emission income of the joint-stock company (the amount of the difference between the sale and nominal value of the shares received by selling shares at a price exceeding them nominal value under the establishment of society and the subsequent increase in its authorized capital);

Other sources.

The means of additional capital, which take into account the account 83 of "additional capital" can be directed to an increase in the authorized capital, are distributed among the founders, used for other purposes in the manner prescribed by the laws and the charter of the Organization.

An organization can create other special-purpose funds from net profit. So, in accordance with applicable law joint Stock Company have the right to create special Fund for the Company's Company's employees. Its funds are spent solely on the acquisition of shares of the Company sold by the shareholders of this company for subsequent placement of shares among employees of the Company.

Undestributed profits - The remaining organization has a net profit after payment of the income tax, deducts to the reserve fund (capital), revenue benefits (dividends) founders (participants).

Retained earnings are used as a source of investment in non-current assets (to finance work on the technical re-equipment of the organization, the construction of new capacities, reconstruction and modernization of fixed assets, etc.).

Organizations that do not reimburse the costs of exercising economic activities received from this activity income suffer losses .

Concept obligations and the foundation of its occurrence and execution is determined by the Civil Code Russian Federation. By the obligations of one person ( debtor) must be made in favor of another person ( creditor) Certain Action - Transfer Property, Perform Work, Pay Money, etc. (or refrain from a certain action), and the lender has the right to demand the fulfillment of his duty from the debtor.

Creditor - a person with respect to the debtor's right to the payment requirements for monetary or other obligations on the payment of mandatory payments, on the payment of weekends and on the remuneration of people working on labor Treaty.

Monetary obligation - the duty of the debtor pay the lender certain monetary sum According to a civil deal or other Civil Code of Civil Procedure.

Obligations arise from the contract, due to harm and from other grounds specified in the GC.

Obligations should be performed properly in accordance with the conditions of the obligation and the requirements of the law, other legal acts, and in the absence of such conditions and requirements - in accordance with the customs of business turnover or other commonly imposed requirements.

The obligations recognized by the Organization reflect in accounting as its debt creditors (accounts payable). In connection with the incomprehension of the dates of recognition of the obligation and its execution in accounting, at first register the obligation (debt) to the lender, and then, after payment by the organization of its debt, reflect (fix) repayment of obligations while writing off moneylisted by the creditor.

Obligations take into account during the entire period - since the date (date) of recognition of debts to creditors to the date of their repayment.

Obligations are allocated in a separate group of accounting facilities. As an obligation, the debt of the Organization for loans and loans and payables (suppliers and contractors for their commodity and material values \u200b\u200band work performed, labor debt, tax debt and payments for social needs, etc.) are taken into account.

Receiving loans and loans, the emergence of obligations to creditors is associated with the involvement of the organization borrowed capitalused as a borrowed source of the formation of assets of the organization and financing its economic activities.

Depending on the deadline for the fulfillment of obligations, they are divided into long-term (with a maturity of more than 12 months) and short-term (with a maturity of 12 months).

long term duties include long-term loans and loans and postponed debt tax obligations.

Long-term loans and loans - The debt of the organization for the loans received and loans with the maturity of more than 12 months. Long-term loans and loans are usually a source of investment in non-current assets.

short-term obligations Include short-term loans and loans and payables, debt participants (founders) on income payments, reserves of upcoming expenses (Fig. 8).

Other creditors

Fig. 8. Composition short-term obligations

Short-term loans and loans - These are debt on loans and loans with a maturity for 12 months.

Accounts payable - the debts of the organization to others legal and individuals (lenders), including debt suppliers and contractors, staff of the organization, state extrabudgetary funds, budget for taxes and fees, other creditors.

Accounts debt Agree to accounting at the time of recognition of debt to the creditor, and write off after the fulfillment of the obligation to the lender, at the time of the transfer of funds to pay off debt.

Debt suppliers and contractors - It is debts for materials received from suppliers, goods and other values, debt contractors for their work and services rendered.

Debt staff organization Includes debts on accrued, but not paid wage personnel. In accordance with Labor Code RF wages Employees are issued twice a month - for the first and second half of the month. Salary for the second half of the month is issued at the beginning of next month, therefore, as of the end of each month, the organization has a staffing personnel on paying from one month to another month.

Debt of state extrabudgetary funds and budget for taxes and fees arises from the organization by mandatory plates, the procedure and conditions of which are determined by the legislation of the Russian Federation.

Debt of state extrabudgetary funds - Debts on accrued, but not listed in the relevant funds to social needs.

Debt budget for taxes and fees - These are debts on accrued taxes and fees, but not listed in budgets different levels

(federal budget, regional budget, municipal budget).

Debt with other creditors Includes debts to insurance organizations for insurance fees related to the insurance of property and personnel, debt of the organization's personnel on the accrued wage, but not paid due to the failure to appear employees (deposited wages), etc.

Debt participants (founders) on income payment - These are debts on accrued, but not paid to participants (founders) income from participation in the authorized capital of the Organization.

Reserves of upcoming expenses - These are the amounts of reserves created by the Organization in order to accumulate financial resourcesnecessary to compensate for the upcoming expenses, their uniform inclusion in the costs of production and circulation. The organization can create reserves for the upcoming charges of personnel vacations, repairing fixed assets and other purposes using the created reserves to cover actually generated costs in future reporting periods.

Accounting method and its terms (elements)

Accounting for property, obligations and economic processes lead, applying specific methods whose aggregate is accounting method And the methods themselves act as elements (terms) of the accounting method. Highlight four pairs of elements of the accounting method :

Documentation and inventory;

Evaluation and Calculation;

Account system and double entry;

Balance generalization and reporting.

Documentation - The method of primary registration of the observed facts of economic activity (economic operations). Data on each economic operation is registered in documents, the form of which depends on the nature of operations.

Inventory - a way to identify the real availability of property and obligations, its comparison with the data of accounting and bringing into compliance with the credentials with the actual availability of assets and obligations. Discrepancies between the accounting data and the actual availability of property and obligations arise due to natural loss of material values (Skeidka, Struska, etc.), theft and damage to property, its loss as a result of flooding, earthquake, fire and other natural disasters. Accounting data does not correspond to the real availability of assets and liabilities as a result of errors made by measuring the number of property, design accounting documents and in the process of subsequent systematization and generalization of data primary accounting.

When carrying out an inventory, the actual remnants of property and liabilities are detected, compare them with accounting data, determine the discrepancies between the accounting data and real indicators, establish the causes of discrepancies. To bring into compliance with the accounting data with the real estate and obligations, the necessary corrections are made to accounts - take into account (come) excess values, relate to the guilty persons their shortage, correct the identified errors in accounts.

Evaluation - Method of value measurement of property and obligations, which allows to summarize information on heterogeneous accounting objects and obtain generalizing indicators characterizing the property and financial position of the Organization. These indicators are the value of the property of the organization, including non-current and current assets, the amount of capital and reserves, long-term and short-term obligations, income from economic activities and the cost of its implementation, the amount obtained for reporting period Profit (loss), etc.

In the process of assessing, natural and labor indicators are transferred to monetary (value). For example, the cost of commodity and material values \u200b\u200bis determined by multiplying their number in natural meters to the price per unit of goods, raw materials, materials, etc. The accrued wage worker, the work of which is paid to be determined, determine by assessing the cost of its labor (multiplying the working time spent in hours or days to the hour or daytime tariff rate).

The assessment of property and obligations is carried out in accordance with the rules established by the Law on Accounting and Accounting and Accounting Regulations of certain types of property and obligations.

Calculation - a way to determine the cost of production (works, services), acquired raw materials, materials and other values. Calculation is based on the accounting and summation of the costs associated with the production or acquisition of individual types of property. Calculation is carried out at all stages of capital circuit.

In the procurement process Considate the costs of acquiring commodity values \u200b\u200band according to the actual costs are determined (calculating) their actual cost.

In the production process According to the costs of materials, employee wages, depreciation of fixed assets, other costs of production (performance of work, the provision of services) calculate the actual production cost of products issued from production (works, services).

In the process of sale reveal the full cost of sold products (works, services), adding to them production cost The costs associated with the sale (sale), including the cost of packing finished products, advertising, payment of services of intermediaries, etc.

In the process of calculation, the actual cost of both the whole set of received materials produced and sold products (works, services) and the cost of the unit of materials or products by division is determined by division total amount Costs for the number of these values. The calculated actual cost of the unit of acquired materials or released from the production of finished products is used to evaluate them. At the same time, materials released in the production of products (works, services) are assessed by the actual cost of their acquisition and include (written off) in the costs of production as material costs. Produced from the production of finished products, performed works and services are assessed by actual production costs, and sold products, jobs and services - at their full cost.

Accounts system It serves to the economic grouping of accounting objects and obtaining data on the presence of assets and obligations, their receipt and disposal during the reporting period, on economic processes and their results necessary to manage the organization's activities. With the help of accounts numerous and disparate data on economic operationsfixed in documents are grouping and summarized on individual accounting facilities.

For each accounting object, a separate account opens, which reflects the balance of the object being taken into account at the beginning of the month, record operations on the admission and disposal of the object within a month recorded in the documents. For separate reflection of operations to enter and dispose of accounting objects, each account has two sides - debit and credit. On one side of the account, take into account the operations on admission, and on the other on the disposal of the object. At the end of the month, count the results of records on the account within a month and determine the balance of the object taken into account at the end of the month.

Double recording - A method of reflecting business operations in accounts in which data on operations reflect on two interrelated accounts - on the debit of one and the credit of another account. Such a method for recording operations in accounts reveals their economic content, allows to compare the property and obligations of the organization, its costs and income and to identify the financial result of economic activity (profit or loss).

Balance generalization - Periodic, at the end of each month, the generalization and comparison of information on the value of the property and the amount of obligations, which makes it possible to trace the connection of certain types of property with capital and obligations acting as sources of property formation, and evaluate the property and financial position of the organization. Balance generalization is used in the reflection of economic operations on accounting accounts. At the same time, each operation is perceived as an element of capital circulation and is considered from the position of the changes that it causes as part of the assets and obligations of the organization, its income, expenses and results of economic activity.

Reporting - method of periodic presentation in accounting reporting Generalized information about the property of the organization, its commitments, economic operations and their results in the form of reporting indicators. Accounting indicator - This is a qualitatively defined value characterizing certain types of property, liabilities or economic processes having a quantitative measurement. The system of indicators of accounting reporting is formed depending on the interests of its users.

According to the current rules, the organization submits reporting information in the following forms: accounting balance (form No. 1), profit and loss statement (form No. 2), a report on capital changes (Form No. 3), a report on cash flow (Form No. 4) , Appendix K. accounting balance (form number 5). Accounting reporting gives a holistic idea of \u200b\u200bthe state of the organization, the presence of property and obligations, income and expenses, profits or losses.

Elements of the accounting method are not used isolated, but how parts of the Unified Account in a certain sequence.

Initial information about economic operations is fixed and saved with documentation .

Facts of economic activity, the quantitative parameters of which are initially pronounced and documented in natural or labor gauges, receive value evaluation With the help of money meter.

After evaluating the information contained in the documents reflect accounts system Accounting method double recording .

The accuracy of the information taken into account in the accounts, their compliance actual presence property and obligations are established using inventory .

Based on proven accounts of accounts, which take into account the costs of manufacturing products or to purchase material values, carry out calculation , calculating the actual cost of products, materials and other values.

Data on the actual cost of values \u200b\u200bis used for clarify their assessment which is produced during the month based on the conditional value (by planned cost finished products, accounting prices for products and materials, etc.). At the end of the month after calculating the actual cost of production and material values, deviations of the actual cost of these types of property are determined from their conditional assessment, reflect them on accounting accounts, which makes it possible to bring the assessment of property before the actual cost.

At the end of the reporting month with balance generalization Comparison property of the organization with its obligations (sources of property formation) and summarize the results of the organization's activities in the accounting reporting .

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