Case study in accounting. Practicum in accounting, or accounting for beginners
transcript
1 Series "Secondary vocational education" V.M. Bogachenko, N.A. Kirillova ACCOUNTING q WORKSHOP ON POSSIBILITY q Recommended by the International Academy of Science and Practice of Organization of Production as a textbook for educational institutions of secondary vocational education.
2 UEC 657(075.32) BOX y723 KTK 093 B73 Boga enko V. Ì. Á73 Accounting: workshop / V.M. Bogachenko, N.A. Kirillov. Ed. 2nd, sr. Rostov n/a: Phoenix, ñ. (Secondary vocational education). ISBN The manual contains many situational tasks that reflect the economic and financial activities of enterprises and organizations, taking into account the requirements of regulatory documents. Solving these problems allows you to master the process of sequential implementation of all the procedures of an accountant's work: filling in primary documents, compiling accounting entries, maintaining accounting registers. Samples of the necessary forms of primary documents and accounting registers are placed in the textbook, which is very convenient for students, as it speeds up the process of solving problems and improves the quality of education. The workshop was prepared in accordance with the requirements of the Federal State Educational Standard (FSES) of the third generation in the specialty "Economics and Accounting (by industry)" and contains tasks for conducting practical classes in the study of accounting. The textbook is intended for students and teachers of all economic specialties of colleges, lyceums, higher educational institutions and students of additional professional education courses in the study of accounting. ISBN ÓÄÊ 657(075.32) ÁÁÊ ÿ723 Богаченко В. М., Кириллова Н. А., 2013 Оформление: ООО «Феникс», 2014 Учебное издание Áîãà åíêî Âåðà Ìèõàéëîâíà, Êèðèëëîâà Íèíà Àëåêñàíäðîâíà ÁÓÕÃÀËÒÅÐÑÊÈÉ Ó ÅÒ: Ï ÐÀÊÒÈÊÓÌ Ó åáíîå ïîñîáèå Ответственный редактор V. Kuznetsov; technical editor G. Logvinova; computer layout: A. Patulova Signed for printing Format 84х108 1/ 32. Typed paper. Circulation Order LLC "Phoenix", Rostov-on-Don, per. Khalturinsky, 80. Tel. (863), tel./fax Website of the publisher:
3 INTRODUCTION The textbook is compiled in accordance with the Federal Educational Standard (FGOS) of the third generation. The material is arranged by topic, in accordance with the order provided for in the study of professional modules of the specialty "Economics and Accounting (by industry)". Within each topic, tasks are grouped into practical exercises. For each lesson, a goal is defined, which facilitates the preparation for the lesson of the teacher and the control of students' knowledge. After each topic, assignments for examinations and tests are given, allowing students to independently check the degree of assimilation of the material. The manual contains a lot of situational tasks for studying the procedure for reflecting the operations of economic and financial activities of enterprises and organizations in accounting, taking into account the requirements of regulatory documents for accounting in the Russian Federation and tax legislation. Many tasks include the following steps: filling in primary documents, compiling accounting entries in the journal of business transactions for a specific section of accounting, filling in accounting registers. Samples of all necessary forms of primary documents and accounting registers are placed in the training manual. Attached is the Chart of Accounts, approved by the RF Ministry of Finance on October 31, 2000, which will be useful for beginners. The collection of tasks includes a cross-cutting task of accounting for economic situations at a small industrial enterprise, which allows you to summarize all the material studied, determine the result of economic activity, calculate taxes, fill in the main accounting registers.
4 4 áó mill: the first professional module documentation of business transactions and accounting for the property of the organization Section I. Documentation of business transactions of the organization and the development of a working plan of accounts 1.1. Filling out primary documents, verification and processing of the ’’ ö ï ï ô ô ô ô ô ô ô ô ô ery Task 1 Based on the given data, fill in the primary documents: incoming cash orders. Determine the required and specific details for each document. 1. Incoming cash order 171. Organization JSC "Impulse" dated December 4, 20. The balance of accountable amounts was received from Astakhov A.V. 100 rub. according to the advance report 36. Cashier Kovaleva K.V., chief accountant Voronina V.A. 2. Incoming cash order 172. Organization JSC "Impulse" dated December 5, 2020. Received from JSC CB "Center-West" by check in rubles, including for the issuance of wages for November, rubles, for travel expenses, rubles, for household expenses 5600 rubles.
5 PROCEDURE FOR MONEY Task 2 On the basis of the given data, fill in the primary documents: cash receipts. 1. Expenditure cash order 348 dated December 4, 2020 JSC "Impulse". Issued to engineer Petrov P.V. overspending on the advance report 38 in the amount of 156 rubles. The performed operation is confirmed by the head of the organization Gavrilov G.V. and chief accountant Voronina V.A. The money was issued by the cashier Kovaleva K.V. 2. Expenditure cash order 348 dated December 10, 2020 JSC "Impulse". Wages issued for November in the amount of rubles. on payroll 23 cashier Kovaleva K.The. The document is signed by the head of the organization and the chief accountant. Sample documents "Incoming cash order", "Outgoing cash order" on page Task à 3 Draw up an invoice 25 dated February 8, 20. Initial data. Supplier of products JSC "Granit". Supplier address: Moscow, st. Verkhnyaya 75 TIN, checkpoint Buyer Don LLC. Buyer's address Rostov-on-Don, st. Gagarina d.7. TIN, KPP Products shipped: electric drills in the amount of 120 pcs. at a price of 1760 rubles. per unit and electric saws at a price of 3100 rubles per unit, excluding VAT. Task à 4 Prepare an advance report 36 dated December 18 by engineer Petrov P.V. 5
6 POLICY: PRACTICE Name of organization Codes Form according to OKUD Organization according to OKPO Structural subdivision Debit Document number INCOME CASH ORDER 1 Credit Code structural subdivision code corresponding account, subaccount code of analytical accounting Amount, rub. cop. intended purpose Date of drawing up RECEIPT for the cash receipt order dated 20. Accepted from Ground: Amount Accepted from Ground: Including: " " 20. Amount: rub. cop. M.P. (stamp) Including: Chief accountant Chief accountant signature transcript signature transcript signature cashier Received by the cashier signature transcript signature transcript signature 6
7 EXPENDITURE CASH ORDER code of the structural unit Debit Credit Amount, Code of the target rub. cop. destination offsetting account, subaccount analytical accounting code Issue Surname, name, patronymic Reason in words Amount rub. cop. Attachment Head Chief Accountant Received a position Signature Signature Signature Signature Signature Signature amount in words rub. cop. " " 200 Signature By: name, number, date and place of issue of the identity document of the recipient Issued by the cashier Signature signature 7
8 BACKGROUND TO TH: THE PRACTICE 8
9 Advance payment for travel expenses was issued on January 24, 20 in the amount of rub. 2. To the advance report of Petrov P.V. attached: travel certificate 12; railway ticket dated January 25, 20, Rostov-on-Don, Kislovodsk in the amount of 2300 rubles; railway ticket dated February 7, 20, Kislovodsk, Rostov-on-Don in the amount of 2450 rubles; hotel bill 63 for the amount of rubles, VAT 2160 rubles. Daily allowance is paid in the amount of 700 rubles. per day Classification of accounting accounts Task à 1 On the basis of a standard chart of accounts, group accounting accounts by purpose and structure in the form of table 1. Table 1 Classification of accounting accounts by purpose and structure Group Main accounts Subgroup Material Cash Stock Settlement Account code Account name Regulatory 9
10 ROI: PRACTICE Group Distribution Calculation Comparing Subgroup Collective distribution Financial distribution Reporting and distribution Operating results Financial results Account code End of table. 1 Account name Task 2 Group the presented list of accounting accounts in the table Table 2 Code Account structure p / p account active passive active-passive Cashier
11 INTERNATIONAL PROCEDURE OF MONEY Initial data: Name of account p/p 1 Materials 2 Finished goods 3 Settlements with suppliers 4 Settlements with various debtors and creditors 5 Intangible assets 6 Profits and losses 7 Reserved capital assets 8 Settlement of fixed assets 11 Financial investments 12 Settlements with personnel for wages 13 Depreciation of intangible assets 14 Settlement accounts Account number Task à 3 Determine which of the following accounts are inventory accounts. "Basic Funds". "Fuel", "Authorized capital", "Finished products", "Settlements with personnel for wages", "Main production", "Materials", "Goods shipped", Auxiliary production", "Settlement accounts", "General business expenses" , “Settlements with various debtors and creditors”, “General production expenses”, “Cashier”, “Sales expenses”, “Sales”, “Additional capital”. Task 4 Which of the following accounts are regulatory accounts? 1. Fixed assets. eleven
12 RESULTS AND DISCUSSION: PROCEDURE 2. Depreciation of fixed assets. 3. Materials 4. Intangible assets. 5. Depreciation of intangible assets. 6. Main production. 7. General production costs. 8. Finished products. 9. Authorized capital. 10. Settlements with different debtors and creditors. 11. Sales. 12. Deferred expenses. 13. Ancillary production. 14. Profits and losses. 15. Settlements with personnel for wages. 16. Preparation and acquisition of material assets. 17. Trade margin 1.3. Drawing up a working chart of accounts of the organization Task 1 In the proposed working chart of accounts of the organization, provide the necessary sub-accounts: Table 1 Account name of the account Name of the sub-account Fixed assets 01 Fixed assets used in statutory activities Disposal of fixed assets Intangible 04 By types of assets Investments in 08 By types of investments non-current assets 12 sub-accounts
13 PERIOD OF MONEY Continuation of Table. 1 Account name Account name Subaccount name Settlement accounts 51 By type of subaccount Currency accounts 52 Transit currency account Special transit account Current currency account Special accounts 55 Deposit account with banks Financial investments 58 By type of investment Settlements with suppliers and contractors Settlements for taxes and fees Settlements for social insurance and security Settlements with personnel for remuneration Settlements with accountable persons Settlements with personnel for other transactions Settlements for personal income tax Settlements for property tax Settlements for income tax Settlements for VAT 69 Settlements for social insurance Settlements for compulsory pension insurance Settlements for compulsory medical insurance
14 OBJECT POINT: PRACTICE Account name Sub-account name Settlements with 76 different debtors and creditors Target financing of income 86 By type of target funds Forthcoming reserves 96 Expenses according to the cost estimate Profits and losses 99 End of table. 1 sub-accounts Task à 2 Draw up a working plan of accounting accounts for a construction organization, taking into account sub-accounts. The organization pays insurance premiums to off-budget funds and taxes: personal income tax; VAT; income tax; property tax; transport tax. The accounting policy of the organization provides for the use of accounts 15 “Procurement and acquisition of material assets”, 16 “Deviations in the cost of material assets”. Task 3 Using the sample, draw up an order on the accounting policy of the organization and develop a working chart of accounts as an appendix to the order. fourteen
15 PRIOR POLICY OF MONEY Order dated 20th on accounting policy for 20th Sample I order to approve the accounting policy on accounting and tax accounting for 20th year: 1. Accounting procedure at the enterprise 1.1. Accounting and tax accounting at the enterprise is maintained by the accounting department The organization keeps records using computer equipment and an accounting program The organization uses a working chart of accounts developed on the basis of a standard chart of accounts approved by order of the Ministry of Finance of Russia dated December 31, 2000 94n. 2. Accounting documents and registers 2.1. Business transactions in accounting are documented by standard primary documents that are approved by law, as well as forms developed by the enterprise independently Tax accounting is maintained in registers developed by the organization independently and approved by this order Accounting documents are stored at the enterprise in electronic form for five years. 3. The procedure for conducting an inventory An inventory of materials, inventory and settlements is carried out at the beginning of each quarter, as well as in cases provided for by law. An inventory of fixed assets is carried out once every three years. 4. Methods of accounting for income and expenses In tax accounting, income and expenses are recorded on an accrual basis. fifteen
16 BASIC REPORT: PRACTICE 5. Materiality level The materiality level in accounting is 5%. 6. Accounting for fixed assets 6.1. Depreciation of fixed assets in accounting and tax accounting is charged using the straight-line method. 7. Accounting for intangible assets 7.1. Intangible assets in accounting and tax accounting are depreciated using the straight-line method Depreciation of intangible assets in accounting is reflected in a separate account 05 “Depreciation of intangible assets”. 8. Write-off of inventories In accounting and tax accounting, inventories are written off at the average cost. 9. Accounting for deferred expenses Deferred expenses are written off in accounting uniformly during the period to which they relate. 10. Accounting for general business expenses General business expenses are written off immediately to the debit of account 90 "Sales". 11. Interest on credits and loans In tax accounting, credits and loans are considered comparable if they are: issued in the same currency; must be repaid at the same time; similar in terms of security (on the security of current or non-current assets); comparable in volume (deviation should not exceed 20% of the average amount of borrowed funds received during the month). sixteen
17 СОДЕРЖАНИЕ ÂÂÅÄÅÍÈÅ... 3 ÏÅÐÂÛÉ ÏÐÎÔÅÑÑÈÎÍÀËÜÍÛÉ ÌÎÄÓËÜ Äîêóìåíòèðîâàíèå õîçÿéñòâåííûõ îïåðàöèé è âåäåíèå áóõãàëòåðñêîãî ó åòà èìóùåñòâà îðãàíèçàöèè... 4 ÐÀÇÄÅË I. ÄÎÊÓÌÅÍÒÈÐÎÂÀÍÈÅ ÕÎÇßÉÑÒÂÅÍÍÛÕ ÎÏÅÐÀÖÈÉ ÎÐÃÀÍÈÇÀÖÈÈ È ÐÀÇÐÀÁÎÒÊÀ ÐÀÁÎ ÅÃÎ ÏËÀÍÀ Ñ ÅÒΠÇàïîëíåíèå ïåðâè íûõ äîêóìåíòîâ, ïðîâåðêà è îáðàáîòêà Êëàññèôèêàöèÿ ñ åòîâ áóõãàëòåðñêîãî at this stage Drawing up a working plan for the organization of REGULATION II. Ó ÅÒ ÄÅÍÅÆÍÛÕ ÑÐÅÄÑÒÂ È ÎÔÎÐÌËÅÍÈÅ ÄÅÍÅÆÍÛÕ È ÊÀÑÑÎÂÛÕ ÄÎÊÓÌÅÍÒÎÂ Ó åò êàññîâûõ îïåðàöèé Ó åò êàññîâûõ îïåðàöèé Ñîñòàâëåíèå ðåãèñòðîâ ñèíòåòè åñêîãî ó åòà ïî êàññå Ó åò îïåðàöèé íà ðàñ åòíûõ è ñïåöèàëüíûõ ñ åòàõ â áàíêàõ Ó åò îïåðàöèé íà ðàñ åòíîì ñ åòå Îáðàáîòêà âûïèñêè èç ðàñ åòíîãî ñ åòà â áàíêå Ó åò íà ñïåöèàëüíûõ ñ åòàõ â áàíêàõ Ó åò êàññîâûõ îïåðàöèé â èíîñòðàííîé âàëþòå ïî âàëþòíîìó ñ åòó Ó åò äâèæåíèÿ äåíåæíûõ ñðåäñòâ íà âàëþòíîì ñ åòå Ñèíòåòè åñêèé ó åò îïåðàöèé íà âàëþòíûõ ñ åòàõ â áàíêå Ó åò äîëãîñðî íûõ èíâåñòèöèé è îñíîâíûõ ñðåäñòâ Ãðóïïèðîâêà îñíîâíûõ ñðåäñòâ Äîêóìåíòàëüíîå îôîðìëåíèå è ó åò ïîñòóïëåíèÿ îñíîâíûõ ñðåäñòâ Ó åò àìîðòèçàöèè îñíîâíûõ ñðåäñòâ Äîêóìåíòàëüíîå îôîðìëåíèå è ó åò âûáûòèÿ îñíîâíûõ ñðåäñòâ Ó åò âîññòàíîâëåíèÿ îñíîâíûõ ñðåäñòâ Ó åò àðåíäíûõ îïåðàöèé Ó åò íåìàòåðèàëüíûõ àêòèâîâ Ó åò ïîñòóïëåíèÿ è íà èñëåíèÿ àìîðòèçàöèè íåìàòåðèàëüíûõ àêòèâîâ
18 Ó åò âûáûòèÿ íåìàòåðèàëüíûõ àêòèâîâ Ó åò ôèíàíñîâûõ âëîæåíèé è öåííûõ áóìàã Ñèíòåòè åñêèé ó åò ôèíàíñîâûõ âëîæåíèé â öåííûå áóìàãè Ó åò äîëãîâûõ öåííûõ áóìàã è ðåçåðâà ïîä îáåñöåíåíèå ôèíàíñîâûõ âëîæåíèé Ó åò ìàòåðèàëüíî-ïðîèçâîäñòâåííûõ çàïàñîâ Äîêóìåíòàëüíîå îôîðìëåíèå äâèæåíèÿ ìàòåðèàëîâ Îöåíêà ðàñõîäà ìàòåðèàëîâ Ó åò çàãîòîâëåíèÿ è ïðèîáðåòåíèÿ ìàòåðèàëîâ Ó åò è ðàñïðåäåëåíèå îòêëîíåíèé â ñòîèìîñòè ìàòåðèàëîâ Ñèíòåòè åñêèé è àíàëèòè åñêèé ó åò ðàñ åòîâ ñ ïîñòàâùèêàìè Ó åò çàòðàò íà ïðîèçâîäñòâî è êàëüêóëèðîâàíèå ñåáåñòîèìîñòè ïðîäóêöèè Ãðóïïèðîâêà çàòðàò íà ïðîèçâîäñòâî ïî ýëåìåíòàì è ñòàòüÿì ðàñõîäîâ Ðàñïðåäåëåíèå ðàñõîäà ìàòåðèàëîâ ïî âèäàì èçãîòàâëèâàåìîé ïðîäóêöèè è çàðàáîòíîé ïëàòû Ó åò è ðàñïðåäåëåíèå çàòðàò âñïîìîãàòåëüíûõ ïðîèçâîäñòâ Ó åò è ðàñïðåäåëåíèå îáùåïðîèçâîäñòâåííûõ ðàñõîäîâ Ó åò è ðàñïðåäåëåíèå îáùåõîçÿéñòâåííûõ ðàñõîäîâ Ó åò ðàñõîäîâ áóäóùèõ ïåðèîäîâ è ðåçåðâîâ ïðåäñòîÿùèõ ðàñõîäîâ Ó åò ïîòåðü ïðîèçâîäñòâà Ó åò âûïóñêà ïðîäóêöèè è îïðåäåëåíèå åå ñåáåñòîèìîñòè Ó åò çàòðàò íà ïðîèçâîäñòâî è êàëüêóëèðîâàíèå ñåáåñòîèìîñòè ïðîäóêöèè ïðè ðàçëè íûõ ìåòîäàõ Ðàñ åò ñåáåñòîèìîñòè íåçàâåðøåííîãî ïðîèçâîäñòâà Ó åò ãîòîâîé ïðîäóêöèè è åå ïðîäàæè Äîêóìåíòàëüíîå îôîðìëåíèå ïîñòóïëåíèÿ è îòãðóçêè ãîòîâîé ïðîäóêöèè Ó åò ãîòîâîé ïðîäóêöèè, åå îòãðóçêè è ðåàëèçàöèè Ó åò ðàñõîäîâ íà ïðîäàæó Ó åò âûïóñêà è ïðîäàæè ïðîäóêöèè Ó åò îòêëîíåíèé ôàêòè åñêîé ñåáåñòîèìîñòè îò ïëàíîâîé Ó åò äåáèòîðñêîé è êðåäèòîðñêîé çàäîëæåííîñòè Äîêóìåíòàëüíîå îôîðìëåíèå ðàñ åòîâ ñ ïîäîò åòíûìè ëèöàìè è ðàáîòíèêàìè ïî ïðî èì îïåðàöèÿì
19 Ó åò ðàñ åòîâ ñ ïîêóïàòåëÿìè è çàêàç èêàìè Ó åò ðàñ åòîâ ñ ðàçíûìè äåáèòîðàìè è êðåäèòîðàìè ÂÒÎÐÎÉ ÏÐÎÔÅÑÑÈÎÍÀËÜÍÛÉ ÌÎÄÓËÜ Âåäåíèå áóõãàëòåðñêîãî ó åòà èñòî íèêîâ ôîðìèðîâàíèÿ èìóùåñòâà, âûïîëíåíèÿ ðàáîò ïî èíâåíòàðèçàöèè èìóùåñòâà è ôèíàíñîâûõ îáÿçàòåëüñòâ îðãàíèçàöèè ÐÀÇÄÅË 3. ÂÅÄÅÍÈÅ ÁÓÕÃÀËÒÅÐÑÊÎÃÎ Ó ÅÒÀ ÈÑÒÎ ÍÈÊÎÂ ÔÎÐÌÈÐÎÂÀÍÈß ÈÌÓÙÅÑÒÂÀ Ó åò òðóäà è çàðàáîòíîé ïëàòû Íà èñëåíèå ñäåëüíîé çàðàáîòíîé ïëàòû Íà èñëåíèå ïîâðåìåííîé çàðàáîòíîé ïëàòû Íà èñëåíèå äîïëàò ê çàðàáîòíîé ïëàòå è ïðî èõ âèäîâ îïëàò Íà èñëåíèå çàðàáîòíîé ïëàòû çà íåîòðàáîòàííîå âðåìÿ Óäåðæàíèÿ èç çàðàáîòíîé ïëàòû Ñèíòåòè åñêèé ó åò çàðàáîòíîé ïëàòû Ñîñòàâëåíèå ðàñ åòíî-ïëàòåæíîé äîêóìåíòàöèè ïî çàðàáîòíîé ïëàòå Íà èñëåíèå çàðàáîòíîé ïëàòû è óäåðæàíèÿ èç íåå Ó åò ñîáñòâåííûõ ñðåäñòâ îðãàíèçàöèè Ó åò óñòàâíîãî êàïèòàëà Ó åò äîáàâî íîãî êàïèòàëà Ó åò ðåçåðâíîãî êàïèòàëà Ó åò êðåäèòîâ è çàéìîâ Ó åò êðàòêîñðî íûõ è äîëãîñðî íûõ êðåäèòîâ áàíêà Ó åò êðàòêîñðî íûõ è äîëãîñðî new loans îâàíèå ôèíàíñîâûõ ðåçóëüòàòîâ Îòðàæåíèå ôèíàíñîâûõ ðåçóëüòàòîâ íà ñ åòàõ Ó åò íåðàñïðåäåëåííîé ïðèáûëè Ó åò ôèíàíñîâûõ ðåçóëüòàòîâ îò ïðî èõ âèäîâ äåÿòåëüíîñòè Ñîçäàíèå ðåçåðâà ïî ñîìíèòåëüíûì äîëãàì Âûïîëíåíèå ðàáîò ïî èíâåíòàðèçàöèè èìóùåñòâà Èíâåíòàðèçàöèÿ êàññîâûõ îïåðàöèé Èíâåíòàðèçàöèè ìàòåðèàëüíî-ïðîèçâîäñòâåííûõ çàïàñîâ Èíâåíòàðèçàöèÿ è ïåðåîöåíêà îñíîâíûõ ñðåäñòâ Ñêâîçíàÿ çàäà à Ïðèëîæåíèå Ëèòåðàòóðà
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Synthetic and analytical accounting of settlements with suppliers 1632.8. Accounting for production costs and calculation of production costs 1742.8.1. Grouping production costs by elements and items of expenditure 1742.8.2. Distribution of material consumption by types of manufactured products and wages 1762.8.3. Accounting and distribution of costs of auxiliary production 1832.8.4. Accounting and distribution of overhead costs 1872.8.5. Accounting and distribution of general business expenses 1942.8.6. Accounting for deferred expenses and reserves for future expenses 1992.8.7. Accounting for production losses 2022.8.8. Accounting for output and determination of its prime cost 2062.8.9. Accounting for production costs and calculation of production costs using various methods 2112.8.10. Calculation of the cost of work in progress 2222.9. Accounting for finished products and their sale 2312.9.1.
Accounting Resource Book with Bogachenko Solutions
Solving the problem Answers to the workshop on accounting RESULTS ON THE TURNOVER AND BALANCE STATEMENT in rubles No. Ch. At the beginning of the turnover, at the beginning of the turnover for the completion of the balance at the end of the debate loan debit debit loan credit 01 650286 - 116200 - 766486 - 02 - 150831 - 64800 - 215631 04 100209 - - 100209 - 05 - 20106 - 15130 - 35236 10 500637 - 381200 420000 461837 - 19 - 89913 89913 - - 20 - 1674112 1674112 - - 26 - - 521592 521592 - - 43 300546 - 1674112 1876945 97713 - 50 - 61200 61200 - 51 180406 - 2729000 1357746 - 60 - 60 - 390141330 - 60 - 3901414 5666 - 60 - 39014 - 39014 - 60 - 39014 - 39014 - 60 - 60 - 39014 - 39014 - 60 - 39014 - 60 - 39014- 540237 — 2500000 2699000 341237 — 66 — 150000 — — — 150000 68 — 150139 240052 540095 — 450182 69 — 240001 240001 253786 — 253786 70 — 280390 389635 840350 — 731105 71 — — 31200 32500 — 1300 80 — 800000 — 100000 — 900000 84 — 90705 — 240294 — 330999 75 — — 100000 100000 — — 08 — — 116200 116200 — — 76 — — 1300 1300 — — 90 — — 2500000 2500000 — — Incl.
Accounting, workshop, Bogachenko V.M., Kirillova N.A., 2015
Section I Documentation of business transactions and accounting of the property of the organization Chapter 1. Organization of accounting at the enterprise
- Organization of the work of the accounting department
- Rights and obligations of the chief accountant
- Accounting policies of organizations
- Basic requirements for accounting and its tasks
Chapter 2
Accounting for cash and settlement transactions
- Accounting for cash transactions
- Documentation and accounting of transactions on current accounts
- Synthetic accounting of operations on the current account
- Accounting accounting of settlement relations
- Accounting for settlements with accountable persons
- Accounting for operations on a foreign currency account
/ answers to the workshop on accounting
Accounting for labor and wages
- Tasks of accounting for labor and wages
- Classification and accounting of personnel
- Accounting for the use of working time
- Forms and systems of remuneration
- Accrual of earnings with time wages
- Documentation of production accounting and calculation of piecework wages
- Additional payments and allowances
- Documentation and calculation of wages for hours not worked and benefits for temporary disability
- Payroll deductions
- The procedure for processing settlements with workers and employees and paying them wages
- Synthetic accounting of labor and wages and settlements with personnel for wages
Accounting tasks with answers
Long -term obligations borrowed funds 1410 Purchase tax liabilities 1420 Assignment obligations 1430 other long -term obligations 1450 Total for section IV 1400 V. Short -term obligations borrowed funds 1510 150 accounts payable 1520 1737 Future income 1530 Assessment obligations 1540 Other short -term obligations 1550 Total for section V 1500 1887 BALANCE 1700 3070 Head Chief (signature) (signature) accountant (signature) (signature) «» 20
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Author: V.M. Bogachenko, N.A. Kirillov Title: Accounting: workshop Type: textbook Publisher: Feniks Year of publication: 2015 Pages: 398 Format: PDF File size: 7.32 MB Archive size: 7.12 MB Description: The tutorial contains many situational tasks that reflect the economic financial activities of enterprises and organizations, taking into account the requirements of regulatory documents. Solving these problems allows you to master the process of sequential implementation of all the procedures of an accountant's work: filling in primary documents, compiling accounting entries, maintaining accounting registers.
Samples of the necessary forms of primary documents and accounting registers are placed in the textbook - this is very convenient for students, as it speeds up the process of solving problems and improves the quality of education.
Bogachenko v.m. "Accounting: Workshop"
Grouping production costs by elements and items of expenditure 2.8.2. Distribution of material consumption by types of manufactured products and wages 2.8.3. Accounting and distribution of costs of auxiliary production 2.8.4.
Accounting and distribution of overhead costs 2.8.5. Accounting and distribution of general business expenses 2.8.6.
Accounting for deferred expenses and reserves for future expenses 2.8.7. Accounting for production losses 2.8.8. Accounting for output and determination of its cost 2.8.9.
Accounting for production costs and calculation of production costs using various methods 2.8.10. Calculation of the cost of work in progress 2.9.
Accounting for finished products and their sale 2.9.1. Documentation of receipt and shipment of finished products 2.9.2. Accounting for finished products, their shipment and sale 2.9.3.
Accounting for selling expenses 2.9.4.
Accounting (V.M. Bogachenko)
Calculation of time wages 2863.1.3. Calculation of additional payments to wages and other types of payments 2903.1.4. Calculation of wages for unworked time 2943.1.5.
Info
Deductions from wages 3013.1.6. Synthetic accounting of wages 3063.1.7. Preparation of settlement and payment documentation for wages 3123.1.8.
Calculation of wages and deductions from it 3153.3. Accounting for the organization's own funds 3233.3.1. Accounting for authorized capital 3233.3.2.
Attention
Accounting for additional capital 3273.3.2. Accounting for reserve capital 3303.2 Accounting for credits and loans 3373.2.1. Accounting for short-term and long-term bank loans 3373.2.2.
Accounting for short-term and long-term loans 3403.4. Accounting for financial results 3493.4.1. Formation of financial results 3493.4.2. Reflection of financial results on accounts 3513.4.3.
Accounting for retained earnings 3543.4.4.
Accounting textbooks
Accounting for financial results from other types of activities 3583.4.5. Creation of a reserve for doubtful debts 3633.5. Performance of works on inventory of property 3703.5.1. Inventory of cash transactions 3703.5.2. Inventory of inventories 3733.5.3. Inventory and revaluation of fixed assets 378 Cross-cutting task 383 Appendix 390 Literature 396 For information on how to read books in pdf, djvu formats, see the section “Programs; archivers; pdf, djvu, etc. . Loading... Astronomy Biology Geography Natural science Foreign. languages. Informatics Art History Culturology Literature Mathematics Life Safety Management Social Science Psychology Religious Studies Russian Language Physics Philosophy Chemistry Ecology Economics: For Schoolchildren For Students Books - Economics Books - Finance Books - Taxes Essays Jurisprudence School - etc. For students - etc.
Accounting is a mandatory discipline in the training of specialists in accounting and auditing, finance and credit, taxes and taxation, and management. to train accountants. It is adapted to the curriculum and professional modules of the specialty "Economics and Accounting (by industry)". The book contains three sections: Section I "Documentation of business transactions and accounting of the organization's property (professional module 01)".
Accounting. Workshop. Bogachenko V.M., Kirillova N.A.
3rd ed., rev. and additional - R on D.: 201 5. - 3 99 p.
The textbook contains many situational tasks that reflect the economic and financial activities of enterprises and organizations, taking into account the requirements of regulatory documents. Solving these problems allows you to master the process of sequential implementation of all the procedures of an accountant's work: filling in primary documents, compiling accounting entries, maintaining accounting registers. Samples of the necessary forms of primary documents and accounting registers are placed in the textbook - this is very convenient for students, as it speeds up the process of solving problems and improves the quality of education. The workshop was prepared in accordance with the requirements of the Federal State Educational Standard (FSES) of the third generation in the specialty "Economics and Accounting (by industry)" and contains tasks for conducting practical classes in the study of accounting. The textbook is intended for students and teachers of all economic specialties of colleges, lyceums, higher educational institutions and students of additional professional education courses to study
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CONTENT
INTRODUCTION 3
FIRST PROFESSIONAL MODULE (PM 01) Documentation of business transactions and accounting of the organization's property 4
SECTION I. DOCUMENTING THE BUSINESS OPERATIONS OF THE ORGANIZATION AND DEVELOPING A WORKING CHART OF ACCOUNTS 4
1.1. Completion of primary documents, verification and processing 4
1.2. Classification of accounting accounts 9
1.3. Drawing up a working chart of accounts of the organization 12
SECTION II. CASH ACCOUNTING AND RECORDING OF CASH AND CASH DOCUMENTS 20
2.1. Accounting for cash transactions 20
2.1.1. Accounting for cash transactions 20
2.1.2. Compilation of registers of synthetic accounting at cash desk 30
2.2. Accounting for transactions on settlement and special accounts in banks 36
2.2.1. Accounting for transactions on a current account 36
2.2.2. Processing bank account statement 40
2.2.3. Accounting on special bank accounts 57
2.3. Accounting for cash transactions in foreign currency on a currency account 60
2.3.1. Accounting for the movement of funds on a foreign currency account 60
2.3.2. Synthetic accounting of operations on foreign currency accounts in a bank 63
2.4. Accounting for long-term investments and fixed assets 71
2.4.1. Grouping of fixed assets 71
2.4.2. Documentation and accounting for the receipt of fixed assets 76
2.4.3. Accounting for depreciation of fixed assets 85
2.4.4. Documentation and accounting for the disposal of fixed assets 89
2.4.5. Accounting for the recovery of fixed assets 97
2.4.6. Accounting for rental transactions 104
2.5. Accounting for intangible assets 114
2.5.1. Accounting for the receipt and depreciation of intangible assets 114
2.5.2. Accounting for the disposal of intangible assets 119
2.6. Accounting for financial investments and securities 129
2.6.1. Synthetic accounting of financial investments in securities 129
2.6:2. Accounting for debt securities and provision for depreciation of financial investments 136
2.7. Accounting for inventories 142
2.7.1. Documentation of the movement of materials 142
2.7.2. Estimating material consumption 143
2.7.3. Accounting for the procurement and purchase of materials 146
2.7.4. Accounting and distribution of deviations in the cost of materials 156
2.7.5. Synthetic and analytical accounting of settlements with suppliers 163
2.8. Production cost accounting and product costing 174
2.8.1. Grouping production costs by elements and cost items 174
2.8.2. Distribution of material consumption by types of manufactured products and wages 176
2.8.3. Accounting and distribution of costs of auxiliary production 183
2.8.4. Accounting and distribution of overhead costs 187
2.8.5. Accounting and distribution of general business expenses 194
2.8.6. Accounting for deferred expenses and reserves for future expenses 199
2.8.7. Accounting for production losses 202
2.8.8. Accounting for production and determining its cost 206
2.8.9. Accounting for production costs and costing of products using various methods 211
2.8.10. Calculation of the cost of work in progress 222
2.9. Accounting for finished products and their sale 231
2.9.1. Documentation of receipt and shipment of finished products 231
2.9.2. Accounting for finished products, their shipment and sale 235
2.9.3. Accounting for sales expenses 237
2.9.4. Accounting for the release and sale of products 241
2.9.5. Accounting for deviations of actual cost from planned 249
2.10. Accounting for receivables and payables 259
2.10.1. Documentation of settlements with accountable persons and employees for other transactions 259
2.10.2. Accounting for settlements with buyers and customers 271
2.10.3. Accounting for settlements with different debtors and creditors 274
SECOND PROFESSIONAL MODULE (PM 02) Accounting of sources of property formation, performance of work on inventory of property and financial obligations of the organization 281
SECTION 3. MAINTAINING ACCOUNTING OF SOURCES OF PROPERTY FORMATION 281
3.1. Accounting for labor and wages 281
3.1.1. Piecework payroll 281
3.1.2. Accrual of time wages 286
3.1.3. Calculation of additional payments to wages and other types of payments 290
3.1.4. Payroll for hours not worked 294
3.1.5. Deductions from wages 301
3.1.6. Synthetic payroll accounting 306
3.1.7. Preparation of settlement and payment documentation for wages 312
3.1.8. Payroll and deductions from it 315
3.3. Accounting for the organization's own funds 323
3.3.1. Accounting for authorized capital 323
3.3.2. Additional capital accounting 327
3.3.2. Reserve capital accounting 330
3.2 Accounting for loans and borrowings 337
3.2.1. Accounting for short-term and long-term bank loans 337
3.2.2. Accounting for short-term and long-term loans 340
3.4. Accounting for financial results 349
3.4.1. Formation of financial results 349
3.4.2. Reflection of financial results on accounts 351
3.4.3. Accounting for retained earnings 354
3.4.4. Accounting for financial results from other activities 358
3.4.5. Creating a provision for doubtful debts 363
3.5. Performance of work on the inventory of property 370
3.5.1. Inventory of cash transactions 370
3.5.2. Inventory of inventories 373
3.5.3. Inventory and revaluation of fixed assets 378
Cross-cutting task 383
Appendix 390
Literature 396
"All for the accountant", 2009, N 8
The time when the profession of an accountant was associated with armlets and bills has long since sunk into summer. And today, accounting as a discipline is the same natural subject in various specialties in universities, such as "Advertising", "Marketing", "Personnel Management", "Organization Management", "State and Municipal Administration", etc. and higher mathematics in the first year of the institute. But sometimes the students themselves, studying the discipline "Accounting", do not fully realize why in life the same marketer or advertiser can use such an uncreative and at first glance boring subject as accounting.
Indeed, accounting is an exact science and requires great care. As the saying goes, "you can't lose a penny in accounting, otherwise the balance won't match." In addition, in the system of classical higher education, accounting is taught as a fairly dry and boring discipline. At the same time, few of the students have this much-needed subject of interest, and even more so it becomes a favorite.
But, as you know, it all depends on the person and his desire. Therefore, if the same teacher of accounting courses or a teacher at a university, or an ordinary employee needs to convey the essence and basis of the basics of accounting, then first you need to learn how to read accounting entries and understand how business transactions are formed. And it is correct to read regulatory documents on accounting or enter information into an accounting program - this is the next step, which will certainly become available to those who want to master it.
So, if there is a need to explain accounting material in a short time, for example, to a work colleague (the employer hired a new employee who clearly understands little about accounting), the first thing to start with is to offer to master specific theoretical material, i.e. .e. the concept of accounting in the Russian Federation. From the literature that will be available in the understanding of a novice specialist in the field of accounting, it is worth noting the works of S.S. Molchanova<1>and N.P. Kondrakov<2>"Accounting".
<1>Molchanov S.S. Accounting for 14 days: Express course. Moscow: Eksmo, 2007.
<2>Kondrakov. N.P. Accounting: Textbook. M.: Infra-M, 2006.
Then proceed to solve practical problems in the sections and accounts of accounting, observing the requirements of the Federal Law of November 21, 1996 N 129-FZ "On Accounting", using the Chart of Accounts for the financial and economic activities of the organization, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
It is necessary to solve practical problems in the journal of business operations in the following main sections of accounting:
- Accounting for non-current assets: fixed assets and intangible assets (1st lesson).
The main theses that you need to know about accounting for fixed assets.
Fixed assets (hereinafter referred to as OS) in accounting are buildings, structures, machines, equipment, vehicles, computers and similar property that is used for a long time, i.e. over 12 months
The regulatory documents for an accountant when accounting for fixed assets are the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.2001 N 26n, and the Guidelines for Accounting of Fixed Assets, approved by Order of the Ministry of Finance of Russia dated 13.10.2003 N 91n.
In accounting, fixed assets are reflected at their original cost and are accounted for on account 01 "Fixed assets".
In the balance sheet, fixed assets are reflected at their residual value, which is determined by subtracting the accrued depreciation of fixed assets from the initial cost.
The cost of fixed assets is repaid through depreciation (recorded in the account on the credit of account 02 "Depreciation of fixed assets") during the entire period of their useful life.
According to paragraph 18 of PBU 6/01, depreciation for fixed assets is calculated in one of the following ways:
- linear;
- reducing balance method;
- the method of writing off the cost by the sum of the numbers of years of the useful life;
- write-off method in proportion to the volume of products (works).
The primary documents that formalize the receipt, movement, disposal of fixed assets and other operations with them are approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 N 7. They have a unified form and numbers: N N OS-1, OS-4, OS-6, etc. d.
Cross-cutting task (Table 1). Fixed assets were purchased from a supplier at the initial cost in the amount of 238,800 rubles, including VAT (18%). Services for the delivery of fixed assets were paid in the amount of 3,580 rubles, including VAT (18%). Fixed assets were accepted for balance (put into operation). Useful life - 10 years, depreciation method - linear.
Table 1
Journal of business transactions
<*>Depreciation calculation: 205,406.78 / 10 years / 12 months = 1711.72 rubles. (for 1 month).The main theses that you need to know about accounting for intangible assets.
Intangible assets are abbreviated as intangible assets.
The main regulatory document for accounting for intangible assets (hereinafter referred to as IA) is the Accounting Regulation "Accounting for Intangible Assets" PBU 14/2000, approved by Order of the Ministry of Finance of Russia dated 10/16/2000 N 91n.
For an asset to be recognized as intangible, it must have the following properties:
- not have a material-material form;
- be used for production needs or enterprise management;
- be used for a long time, i.e. more than 12 months;
- generate income for the organization
- purchased not for resale.
Intangible assets include patents, licenses, etc.
Intangible assets are accounted for at historical cost, which includes the purchase price and costs associated with the acquisition and bringing to a state of readiness.
The methods of depreciation of intangible assets are the same as those established for fixed assets, with the exception of the method of writing off the cost by the sum of the numbers of years of the useful life.
For registration at the enterprise of intangible assets, primary documents must be drawn up that have a unified form and are approved by the Decree of the State Statistics Committee of Russia of October 30, 1997 N 71a: N N NMA-1, OS-1, as well as other documents that the organization can independently develop and approve.
Cross-cutting task (Table 2). Acquired intangible assets from a supplier worth RUB 18,600, including VAT. The organization pays for intermediary services for the acquisition of intangible assets in the amount of 8086 rubles, including VAT. Intangible assets are put into operation. Useful life - 4 years, depreciation method - linear.
table 2
Journal of business transactions
<*>Depreciation calculation: 22,615.25 / 4 years / 12 months = 471.15 rubles. (for 1 month).- Accounting for current assets: accounting for inventories; cost accounting and costing; accounting for finished products and their implementation (2nd lesson).
The main theses that you need to know about accounting for inventories.
- used in the production of products, performance of work, provision of services intended for sale (raw materials, fuel, packaging, etc.);
- intended for sale (raw materials, finished products);
- used for management needs (auxiliary materials, spare parts).
Accounting for the receipt of inventories is carried out on account 10 "Materials".
The choice of accounting scheme for the posting of material assets is determined in the accounting policy of the enterprise and can be carried out in two ways:
- at actual cost and accounted for on account 10;
- at the invoice value using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviations in the cost of material assets".
When issuing materials to production, the following inventory valuation methods can be used:
- at an average cost;
- at the cost of the first time purchases (FIFO method).
Cross-cutting task (Table 3). Materials were purchased from a supplier and written off using the FIFO method. 1st entry: 1000 m x 4.56 rubles. Written off for production 897 m. 2nd receipt: 800 m x 3.20 rubles. Written off for production 900 m. 3rd receipt: 1000 m x 6.10 rubles. Written off for production 1001 m. The amounts are indicated without VAT.
Table 3
Journal of business transactions
Сн \u003d 0, Sk (final balance) for the debit of the account 10 \u003d 2 m x 6.10 \u003d 12.20 rubles.
The main theses that you need to know about cost accounting.
Costs are a monetary assessment of the cost of material, labor, financial, natural, informational and other types of resources for the production and sale of products for a certain period of time.
Cost types:
- direct - associated with the production of a certain type of product and can be attributed to its cost;
- indirect costs - associated with the release of several types of products (for example, the costs of managing and servicing production) and are included in the cost using special distribution calculations.
The cost of production - expressed in monetary terms, the cost of its production and sale. The costs that form the cost of production are grouped according to the following elements: material costs (minus the cost of waste), depreciation, labor costs and social contributions, other costs (expenses for business trips of workers, for retraining of personnel, payment for communication services, payment for rent of premises, for information, consulting and other services).
According to PBU 10/99, the organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property).
Costs are a combination of various types of costs for the production and sale of products as a whole or its individual parts.
Cross-cutting task No. 1 (Table 4). During the reporting period, direct expenses of the Felix enterprise of the main and service industries amounted to 205,000 rubles, including:
- expenses of the main production for the production of finished products - 170,000 rubles;
- service production costs - 35,000 rubles.
Table 4
Journal of business transactions
The costs of auxiliary production for providing the organization with heat amounted to 70,000 rubles.
In the accounting policy of the enterprise, it is established that the costs of auxiliary production are distributed between individual industries in proportion to the direct costs of their maintenance.
Ancillary production costs will be distributed in the following order:
- expenses related to the activities of the main production - 58,049 rubles. (170,000 / 205,000 x 70,000);
- expenses related to the activities of servicing production - 11,951 rubles. (35,000 / 205,000 x 70,000).
Cross-cutting task No. 2 (Table 5). Determine the cost if it is known that in the reporting period, materials in the amount of 250,000 rubles were used for the production of products, including VAT, wages were accrued to employees in the amount of 120,000 rubles, including UST was accrued at a rate of 26%, depreciation of fixed assets amounted to 1,500 rubles, rent of premises - 113,000 rubles, including VAT.
Table 5
Journal of business transactions
| N p/n | business transaction | Amount, rub. | Debit | Credit |
| 1 | Materials paid on the invoice to the supplier | 250 000,00 | 60 | 51 |
| 2 | Allocated VAT | 38 135,59 | 19 | 60 |
| 3 | Received materials | 211 864,41 | 10 | 60 |
| 4 | Written off materials for production | 211 864,41 | 20 | 10 |
| 5 | Wages paid to workers | 120 000,00 | 20 | 70 |
| 6 | UST accrued at a rate of 26%<*> | 31 200,00 | 20 | 69 |
| 7 | OS depreciation accrued | 1 200,00 | 20 | 02 |
| 8 | Paid service to contractor | 113 000,00 | 76-5 | 51 |
| 9 | Allocated VAT | 17 237,29 | 19 | 76-5 |
| 10 | Service taken into account | 95 762,71 | 20 | 76-5 |
| 11 | Written off the costs of the main production on the cost of finished products | 95 762,71 | 43 | 20 |
| 12 | Written off the actual production finished product cost | 95 762,71 | 90-2 | 43 |
The main theses that you need to know about the income of the organization.
According to PBU 9/99, the organization's income is recognized as an increase in economic benefits during the reporting period or a decrease in accounts payable, which lead to an increase in capital, other than the contribution of owners.
Revenue is recognized in the income statement when the resulting increase in future economic benefits associated with the property or decrease in accounts payable can be known with reasonable certainty.
Cross-cutting task No. 1 (Table 6). In March 2009, the Omega Company received funds for previously sold goods in the amount of 900,000 rubles, including VAT. The cost of goods sold amounted to 220,000 rubles.
Table 6
Journal of business transactions
Cross-cutting problem No. 2 (Table 7). The Sokol company shipped the goods to the buyer. According to the contract, the buyer acquires ownership of the goods after payment. The price of the goods is 120,000 rubles, including VAT, the cost of the goods is 60,000 rubles.
Table 7
Journal of business transactions
- Accounting for labor and its payment (3rd lesson).
The main theses that you need to know about labor accounting.
The organization independently establishes the forms, systems and amounts of remuneration, as well as other incomes of employees.
The main forms of remuneration are:
- time-based - payment is made for a certain amount of time worked;
- piecework - payment is made for the number of units of manufactured products based on piecework rates.
The primary documents that are used to keep records of labor are personnel documents approved by the Decree of the State Statistics Committee of Russia of 01/05/2004 N 1: unified forms N N T-1, T-2, T-3, T-6, T-7, T- 8, T-9, T-10 and 10a, T-12, etc.
Deductions from wages are made in accordance with the law (personal income tax).
When a taxpayer is granted a tax deduction, this means that when calculating personal income tax on the amount of the deduction, tax will not be charged. The standard tax deductions are as follows:
- 400 rub. - to an individual; provided until the employee's income, calculated on an accrual basis from the beginning of the year, does not exceed 40,000 rubles;
- 1000 rub. per child up to 18 years old or up to 24 years old for a full-time student of a university; provided only until the employee's income, calculated on an accrual basis from the beginning of the year, has not exceeded 280,000 rubles;
- other deductions.
The unified social tax is a tax (Chapter 24 of the Tax Code of the Russian Federation), which is paid by all employers; the object of taxation are all payments accrued to employees, as well as all payments accrued under civil law contracts.
The UST rate is 26%. When an employer pays mandatory pension insurance contributions (hereinafter referred to as MPI) for an employee, he finances two parts of the future pension: insurance and funded. The total contributions to the OPS are 14%, while if an employee born in 1966. and older, then all 14% is the insurance part of the pension, if the employee was born in 1967 and later, the deductions will be respectively 8% to the insurance part of the pension and 6% to the funded one.
Cross-cutting task No. 1 (Table 8). In February 2009, wages were accrued to employees of the LLC Feya organization in the amount of 300,000 rubles, including employees of the main production - 180,000 rubles; management personnel - 50,000 rubles; sales department of finished products - 18,000 rubles, employees involved in the construction of a warehouse - 52,000 rubles.
Table 8
Journal of business transactions
Cross-cutting task No. 2 (Table 9). In March 2009, employees of the main production of the Zarya company were accrued and then paid wages from the cash desk in the amount of 250,000 rubles, personal income tax and unified social tax, NS PZ 0.2% were paid to the budget from the organization's current account.
Table 9
Journal of business transactions
| N p/n | business transaction | Amount, rub. | Debit | Credit |
| 1 | Wages paid to employees main production | 250 000,00 | 20 | 70 |
| 2 | Withheld personal income tax | 28 761,06 | 70 | 68-1 |
| 3 | Accrued UST | 65 000,00 | 20 | 69 |
| 4 | Accrued NS PZ 0.2% | 500,00 | 20 | 69-11 |
| 5 | Paid personal income tax | 28 761,06 | 68-1 | 51 |
| 6 | UST paid | 65 000,00 | 69 | 51 |
| 7 | Paid by NS PZ 0.2% | 500,00 | 69-11 | 51 |
| 8 | Received money from the current account to the cashier for the payment of wages to employees | 221 238,94 | 50 | 51 |
| 9 | Issued wages to employees main production | 221 238,94 | 70 | 50 |
- Accounting and the procedure for the formation of financial results (4th lesson).
Cross-cutting task (Table 10). For previously sold goods in January 2009 ZAO Alfa received cash in the amount of 1,200,000 rubles, including VAT. The cost of goods sold amounted to 600,000 rubles.
Table 10
Journal of business transactions
<*>416 949 / 16 rubles (1,200,000 - 183,051 - 600,000) - profit from sales is reflected.<**>RUB 83,389.83 (416,949.16 x 20%) - income tax has been charged.
<***>RUB 333,559.32 (416,949.16 - 83,389.83) - net profit is reflected.
- The composition of financial statements, the accounting policy of the organization (5th lesson).
Composition of financial statements. Since the balance sheet (Table 11) is a way of economic grouping and a generalized reflection in the monetary value of the funds of an economic entity by types of resources, on the one hand, and sources of their formation, on the other hand, on a certain date, it is necessary to understand that the bilateral construction of the balance sheet is due to economic classification of economic assets.
Table 11
Balance sheet of OOO "World of Toys" as of 31.03.200_
| Asset articles | Sum, rub. | Liability articles | Sum, rub. |
| 1 | 2 | 3 | 4 |
| I. Non-current assets 1. Intangible assets 2. Fixed assets 3. Unfinished construction 4. Profitable investments into wealth 5. Long-term financial investments 6. Other non-current assets Total for sect. I | III. Capital and reserves 1. Authorized capital 2. Additional capital 3. Reserve capital 4. Targeted funding and receipts 5. Profit Total for sect. III | ||
| IV. Long term obligations 1. Loans and credits 2. Other long-term obligations Total for sect. IV | |||
| II. current assets 1. Stocks including: - raw materials, materials, etc. similar values - costs in work in progress production - finished products - goods shipped - future spending - other stocks and costs 2. Accounts receivable including: - buyers and customers - debt of the founders on contributions to the authorized capital - indebtedness accountable amounts - other debtors 3. Cash including: - cash register - settlement accounts - currency accounts 4. Other current assets Total for sect. II | V. Short-term obligations 1. Loans and credits 2. Accounts payable including: - suppliers and contractors - debt to organization staff - debt to state off-budget funds - debt to budget - other creditors 3. Debt to founders on payment income 4. Deferred income 5. Reserves for the upcoming expenses 6. Other short-term obligations Total for sect. V | ||
| Balance | Balance |
In addition, it should be borne in mind that the balance reflects the funds belonging to the economic entity. The asset balance shows what the company has, how its economic resources are placed. At the same time, the debt of other enterprises, individuals to this enterprise is considered as a kind of placement of its property.
The sources of formation of economic resources are own and borrowed capital, which is shown in the liabilities side of the balance sheet. The elements of the asset and liability are articles grouped into sections. The accountant needs to know how many of them are in the asset, in the liabilities side of the balance sheet, what they are called, what articles are included in them and on what grounds.
Fill in the balance sheet (Table 11) using the data from the journals of business transactions (Table 1 - 10).
Formation of the accounting policy of the organization. Accounting policy is a set of accounting methods adopted by the organization - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. It is formed by the chief accountant and approved by the head of the organization on the basis of and in accordance with PBU 1/2008 "Accounting policy of the organization" and the requirements of the Tax Code of the Russian Federation.
Accounting methods include methods of grouping and evaluating the facts of economic activity, paying off costs, methods of organizing document circulation, inventory, methods of using accounting accounts, systems of accounting registers, information processing and other relevant methods and techniques.
When forming an accounting policy, a number of assumptions are assumed:
- property isolation of the enterprise, i.e. the property and obligations of the enterprise exist separately from the property and obligations of the owners;
- business continuity, i.e. the entity will continue to operate for the foreseeable future;
- sequence of application of accounting policies;
- temporal certainty of the facts of economic activity.
The following requirements are imposed on the formation of an accounting policy:
- completeness, i.e. the accounting policy should ensure the completeness of the reflection in the accounting of all facts of economic activity;
- prudence, i.e. accounting policy should provide greater willingness to account for losses (expenses) and liabilities than possible income and assets;
- priority of content over form, i.e. accounting policy should ensure that the facts of economic activity are reflected in accounting based not only on their legal forms, but also on the economic content and business conditions;
- consistency, i.e. accounting policy should ensure the identity of analytical accounting data to turnovers and balances on synthetic accounting accounts on the first day of each month, as well as financial reporting indicators to synthetic and analytical accounting data;
- rationality, i.e. accounting policy should ensure rational and economical accounting based on business conditions and the size of the enterprise.
- Control questions and material for testing students' knowledge (6th lesson).
Practical tasks to consolidate the material.
Task N 1. Determine and write down in a notebook the economic content of business transactions according to the following accounting entries (Table 12).
Table 12
accounting entries
| N p/n | Account correspondence | Sum, rub. |
|
| Debit | Credit | ||
| 1 | 10 "Materials" | 60 "Settlements with suppliers and contractors" | 5 000,00 |
| 2 | 51 "Settlement accounts" | 62 "Settlements with buyers and customers" | 10 000,00 |
| 3 | 70 "Settlements with personnel payroll" | 68-1 "Tax calculations and fees" | 2 500,00 |
| 4 | 01 "Fixed assets" | 08" Attachment into non-current assets" | 14 300,00 |
| 5 | 20 "Main production" | 05 "Cushioning intangible asset" | 1 490,00 |
| 6 | 43 "Finished products" | 20 "Main production" | 98 040,00 |
| 7 | 76 "Calculations with different debtors and creditors | 50 Cashier | 12 000,00 |
| 8 | 71 "Settlements with accountable persons" | 50 Cashier | 3 200,00 |
| 9 | 66 "Calculations on short-term loans and credits | 51 "Settlement accounts" | 700 000,00 |
| 10 | 69 "Calculations for social insurance and security | 51 "Settlement accounts" | 30 290,00 |
Task N 2. Material for testing students' knowledge.
- As regards the means of labor:
- buildings, structures, machines, equipment, household inventory;
- raw materials, fuel, finished products;
- auxiliary materials, fuel, semi-finished products;
- raw materials and basic materials, work in progress.
- As regards distribution obligations:
- credits and loans, debt to suppliers, accounts payable;
- authorized capital, reserves, profit;
- debts of the enterprise for wages, income and unified social taxes;
- cash in a bank account, bank credit, loans.
- Topic: "Subject and method of accounting".
- What is taken into account on active accounts:
- sources of formation of property;
- property of the enterprise and accounts receivable;
- business processes;
- business results.
- In which answer are all accounts active:
- materials, finished products, settlements on short-term credits and loans;
- payroll settlements, cash desk, settlements with accountable persons;
- goods, fixed assets, bank account;
- main fund, settlements with creditors, profit.
- Determine the ending balance on the account "Settlements with debtors", if the opening balance was 500 rubles, the debit turnover was 1,700 rubles, and the credit was 900 rubles:
- 1200;
- 1300.
- What is the essence of double entry:
- each business transaction is recorded in the debit of one account and the credit of another account in the same amount;
- each business transaction is reflected in at least two accounts;
- each business transaction is reflected in the debit of two accounts in the same amount;
- each business transaction is reflected in the credit of two accounts in the same amount.
Task N 3. Indicate the correct accounting entry for the following business transactions:
- received at the cash desk from a bank account for the issuance of wages to workers and employees 3,000 rubles.
a) D-t sc. 70 Set of accounts 51 - 3000 rubles;
b) D-t sc. 50 Set of accounts 51 - 3000 rubles;
c) D-t c. 50 Set of accounts 70 - 3000 rubles;
d) D-t sc. 70 Set of accounts 50 - 3000 rubles;
- equity contributions from the founders in the amount of 55 rubles were accepted at the cash desk.
a) D-t sc. 50 Set of accounts 80 - 55 rubles;
b) D-t sc. 50 Set of accounts 84 - 55 rubles;
c) D-t c. 50 Set of accounts 75 - 55 rubles;
d) D-t sc. 50 Set of accounts 71 - 55 rubles;
- the warehouse of the enterprise received household inventory from suppliers in the amount of 10,000 rubles:
a) D-t sc. 41 Set of sc. 60 - 10,000 rubles;
b) D-t sc. 60 Set of accounts 41 - 10,000 rubles;
c) D-t c. 10 Set of accounts 62 - 10,000 rubles;
d) D-t sc. 10 Set of accounts 60 - 10,000 rubles.
Task N 4. Before you are three subjects:
- Head of the organization;
- Chief Accountant;
- founders.
Distribute the degree of responsibility using the proposed options:
a) he is responsible for the organization of accounting;
b) he is responsible for the formation of the accounting policy of the enterprise;
c) he organizes and maintains accounting at the enterprise;
d) he signs the financial statements.
Bibliography
- Bukina O.A. Accountant's ABC: from advance payment to balance / O.A. Bukin. - 10th ed. - Rostov n / a: Phoenix, 2007.
- Zheleznova L.M. Collection of problems in accounting: Proc. allowance for universities. - 4th ed. erased / L.M. Zheleznova. - M.: Publishing house "Exam", 2006.
- Zakharyin V.R. Theory of Accounting: Proc. allowance. - M.: Publishing house "Forum", "Infra-M", 2007.
- Kondrakov N.P. Accounting: Proc. allowance. - 4th ed., revised. and additional - M.: Publishing house "Infra-M", 2006.
- Kondrakov N.P. Accounting Tutorial. - 3rd ed., revised. and additional - M.: Publishing house "Infra-M", 2007.
G.N.Gafurova
Teacher
Department "Finance and credit"
Russian State
Humanities University
