Buh. accounting: general issues. Questions for the exam in the discipline “Accounting and Analysis” What questions on accounting

EXAM "Accounting"

Answers on questions.

Question No. 1. Accounting regulatory system

The system of regulatory regulation of accounting in Russia at present
time is carried out on the basis of documents regulating the organization and maintenance of accounting in the Russian Federation, which have different statuses.

Depending on the purpose and status, regulatory documents governing
Accounting can be thought of as four levels.

1st level- accounting legislation and related
norms. The basis of the first level is:

Law of the Russian Federation “On Accounting” dated November 23, 1996 (as amended).

Regulations on accounting and financial reporting in the Russian Federation.
Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (as amended).

The working chart of accounts is approved by the organization based on

Chart of Accounts for Accounting, approved by the Ministry of Finance of the Russian Federation
Federation.

Accounting in rubles. Accounting of property, liabilities and business transactions (facts) economic activity) is maintained in Russian currency

Federations - in rubles.

3. Documentation. All business transactions carried out by the organization must be documented with supporting documents, on the basis of which accounting records are kept. Documentation of property, liabilities and other facts of economic activity, maintenance of accounting registers and financial statements is carried out in Russian. Primary accounting documents compiled in other languages must have a line-by-line translation into Russian.

4. Monetary valuation. Property, liabilities and other facts of economic activity are subject to valuation in monetary terms for reflection in accounting and reporting.

5. Inventory. For to ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and
obligations, during which their existence, condition and assessment are checked and documented.

6. Formation of accounting policies. To maintain accounting records in an organization, an accounting policy is formed that presupposes the property isolation and continuity of the organization’s activities, the sequence of application of the accounting policy, as well as the temporal certainty of the facts of economic activity.
The organization's accounting policies must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality.

7. Separate accounting. In the accounting of the organization, separate accounting of current costs for production of products, performance of work and provision of services and costs is maintained,
related to capital and financial investments, property located in
property of the organization and property of others legal entities, located at
this organization.

Question No. 3. Classification of household products by composition.

Accounting objects are:

1. economic assets (enterprise property);

2. sources of formation of economic assets;

3. economic processes that cause changes in property and their sources
formation.

Household supplies are divided into two groups.

divided:

Fixed assets;

Equipment for installation;

Long-term financial investments,

Raw materials;

Fuel;

Semi-finished products;

Unfinished

production;

Future expenses

periods.

2. circulating funds:

Question No. 4. Classification of household assets by sources of education and intended purpose.

Sources of household funds are divided into:

1. equity
Authorized capital; Extra capital; Reserve capital; retained earnings ; targeted funding and revenues.
III. Capital and reserves	Passive
1. Authorized capital 2. Own shares purchased from shareholders 3. Additional capital 4. Reserve capital 5. Retained earnings (uncovered loss is deducted)
IV. Long-term obligations	1. Loans and credits 2. Deferred tax liabilities 3.Other long-term liabilities
V. Short-term obligations	1. Loans and credits 2. Accounts payable 3. Debt to participants (founders) for payment income 4. Deferred income 5. Reserves for future expenses 6. Other short-term liabilities

In addition, an integral part of the balance sheet is the Certificate of Valuables,
accounted for in off-balance sheet accounts.

QUESTION No. 6

Based on the way they influence the balance sheet, business transactions can be divided into four types.

1. Operations of the first type are characterized by the fact that when they are executed, only balance sheet asset items are affected, as a result of which funds are regrouped within this part of the balance sheet, but the balance sheet currency (balance sheet total) does not change.

Mathematically, using the basic accounting equation, the impact on the balance sheet of business transactions of the first type can be expressed by the following formula:

A + X-X = P, Where:

A - balance sheet asset;

P - balance sheet liability;

X is the amount of turnover for a business transaction. Examples of operations of this type include:

1. withdrawal of funds from a bank account to the cash desk; (D50 K51)
2. deposit of cash from the cash register to the settlement

bank account; (D51 K50)

3. receipt of funds (cash or non-cash) from debtors; (D50 K62)

5. return to the cash desk of unused amounts by accountable persons; (D50 K71)

6. release of materials from warehouses to production; (D20 K10)

7. receipt of finished products to the warehouse from production; (D43 K20)

2. Operations of the second type affect only the liability items of the balance sheet, as a result of which a regrouping of funds occurs within this part of the balance sheet, but the balance sheet currency (balance sheet total) does not change.

The impact on the balance sheet of transactions of this type can be expressed by the following formula:

A = P +X-X.

Examples of such operations include:

1. income tax withholding individuals(personal income tax) from staff salaries; (D70 K68 personal income tax)

5. Based on direct participation in the production of products, works, services

Active (fixed assets directly related to the process of manufacturing products, works, services);

Passive (fixed assets used in the production management process).

Fixed assets are assessed:

In accounting - by initial cost(when placing fixed assets on
accounting) or at replacement cost (after revaluation of fixed assets);

In financial statements - at residual value.

Question No. 21. Accounting policy of the organization, its main aspects.

The accounting policy of an enterprise is a set of methods and techniques for maintaining accounting and tax records, provided for by legislative and regulatory acts.

The accounting policies of organizations are formed by the chief accountant in all organizations, regardless of their organizational and legal form, by choosing one of the methods of accounting and tax accounting permitted by law and regulations for a specific area of accounting. If accounting methods are not established in regulatory documents for a specific area, then the organization must independently develop an accounting method based on the requirements of accounting and tax accounting.

Since 2002, an organization’s accounting policy must consist of two parts:

1) accounting policies for accounting purposes;

2) accounting policy for tax purposes.

Requirements for the content of the accounting policy are contained in PBU1/98 “Accounting Policy of the Organization” Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n.

When forming the UE, they are approved

A working chart of accounts containing those used in the organization
synthetic and analytical accounts necessary for accounting;

Forms of primary accounting documents used for registration of business
operations for which standard forms of primary documents are not provided, but
also document forms for internal accounting reporting;

Methods for assessing the assets and liabilities of an organization;

The procedure for conducting an inventory of property and liabilities;

Document flow rules and technology for processing accounting information

and other solutions necessary for organizing accounting and tax accounting.

The selected methods of maintaining accounting and tax records are applied from the beginning of the financial year by all structural divisions of the enterprise (branches, representative offices, etc.), including those allocated to an independent balance sheet, regardless of their location.

Newly created organizations draw up their chosen accounting policies
before the first publication of financial statements, but no later than 90 days from the date of state registration.

The accounting policy is approved by order of the head of the enterprise and is subject to
mandatory disclosure in the explanatory note to the annual report. The adopted accounting policies are applied consistently from year to year without changes. Changes in accounting policies can only be made in the following cases:

1) changes in the legislation of the Russian Federation

2) changes in regulatory documents on accounting and taxation;

3) development of new accounting methods;

4) a significant change in the conditions of the organization’s activities (reorganization of the enterprise, change of owners, change in types of activities).

Changes in accounting policies must be justified and, for the purpose of comparability of accounting data, must be entered from the beginning of the financial year.

If changes in accounting policies are caused by reasons not related to legislation or regulations on accounting, and if these changes have a significant impact on the financial performance of the organization, then an assessment is made in monetary terms of the consequences of changes in accounting policies in relation to previous reporting periods (at least for two years ). The financial statements reflect the adjustment of the relevant data for the periods preceding the reporting period by inclusion in the financial statements for the reporting period.

The procedure for making changes to the accounting policy for tax purposes is similar, it is enshrined in Article 313 Tax Code RF. In the event of changes in legislation on taxes and fees, the order on accounting policies may be changed no earlier than the changes in legislation come into force.

The accounting policy should contain the following aspects:

1. Organizational.

2. Technical.

3. Methodological.

Organizational - must contain the selected scheme for building an accounting service at the enterprise.

Technical - must contain:

1) the chosen form of accounting;

3) an approved working chart of accounts containing the accounts used in the organization,
necessary for maintaining synthetic and analytical accounting;

4) established document flow (forms of primary accounting documents used for registration of business transactions, for which standard forms are not provided, as well as forms of documents for internal accounting reporting);

5) the procedure for conducting an inventory of property and liabilities.

Methodological - must contain a list of elements, methods and methods
their accounting, determined by the specifics of the enterprise’s activities.
Accounting methods include:

2) the costs of delivery and installation of fixed assets are included in their cost

D08 K60,76,70,69, etc.

3) the amount of VAT on delivery and installation costs is taken into account

4) when the object is put into operation, it is registered

5) VAT on paid delivery and installation costs is deductible

As depreciation is calculated:

amounts included in deferred income for principal received free of charge
funds are written off monthly as non-operating income in proportion to
the amounts of accrued depreciation for this fixed asset during the established
their useful life, which is reflected

Question No. 23. Accounting for disposal of fixed assets

Fixed assets can be removed from an enterprise for various reasons:

Sales;

Free transfer;

Liquidation in case of moral or physical wear and tear;

Transfers as a contribution to the authorized capital of another enterprise;

As a result of natural disasters, damage, theft;

Transfers as a contribution to joint activities, trust management, etc.
reasons.

Whenever fixed assets are disposed of, their residual value is written off from the balance sheet,
for this purpose, account 02 is closed by writing off the amounts of accrued depreciation according to D02 K01.

The resulting residual value on account 01 is written off depending on the nature
disposals, namely:

1) if the disposal of fixed assets is not of an investment nature (i.e., not related to
financial investments on account of contributions to the authorized capital of other organizations, contributions to
joint activities under a simple partnership agreement, etc.), then the residual value
written off as operating expenses D91-2 K01

2) if the disposal of fixed assets is of an investment nature, then the residual value
debited to the financial investment account D58 K01.

When reflecting transactions on disposal of fixed assets according to the new Chart of Accounts to the account
01 the subaccount “Retirement of fixed assets” is opened. This is advisable if
The disposal of fixed assets is of a long-term nature (associated with disassembly, dismantling). IN
In accounting, the disposal of fixed assets is reflected in the following order.

1. If the disposal of fixed assets is not of an investment nature (sale,
gratuitous transfer, liquidation, etc.)

D01 “Disposal of fixed assets” K01

3) the amount of accumulated depreciation on the disposed object is written off

4) the residual value of retired fixed assets is written off as operating expenses

D91-2 K01 “Disposal of fixed assets”

5) expenses associated with the disposal of fixed assets are reflected

D91-2 K10,60,76,70,69 etc.

6) revenue from the sale of fixed assets is reflected

7) reflects the amount of VAT accrued to the budget on proceeds from sales, and in the case of gratuitous
transfer of fixed assets - from market value

D91-2 “Other expenses” K68

8) the financial result from the disposal of fixed assets is written off at the end of the month to the account
profit and loss

D91-9 K99 or D99 K91-9.

When liquidating an OS due to inexpediency and unsuitability for further
use, impossibility or ineffectiveness of its restoration derivative disassembly
and dismantling. In this case, parts, components, spare parts suitable for use are sold as scrap
or scrap at the price of possible use or sale, and unsuitable for use
parts and materials are accounted for as secondary raw materials and are reflected in D10 K91-1. Expenses for
disassembly and dismantling are classified according to D91-2 K70.69, etc.

Upon disposal of fixed assets for which revaluation was made, the amounts
additional valuations accounted for as part of additional capital are written off to undistributed
profit D83 K84.

2. If the disposal of fixed assets is of an investment nature (transfer on account
contributions to the authorized capital, joint ventures, etc.):

1) the initial cost of the disposed fixed asset is written off

D01 “Disposal of fixed assets” K01

2) the amount of accumulated depreciation on the disposed object is written off

D02 K01 “Disposal of fixed assets”

3) financial investments are reflected at the agreed value, while

a) if the agreed value of fixed assets coincides with the residual value

b) if the agreed value is more or less than the residual value, then
additional entry for the difference between the agreed and residual value, which
applies to non-operating income or expenses

D58 K91-1 or D91-2 K58.

Question No. 25. Accounting for the cost of repairing fixed assets

Repair of fixed assets depending on the volume and nature of repair work
divided into current and capital.

For routine and mid-term OS repairs include work on systematic and
timely protection of them from premature wear and maintenance in working order
condition.

5) for specialized navigation facilities;

6) by land plots and environmental management facilities.

For the fixed assets listed in the first four paragraphs,
accrual of depreciation at the end of the reporting year according to established depreciation rates
deductions and are accounted for in off-balance sheet account 010.

Fixed assets worth no more than rubles are allowed to be written off
costs as they are put into operation without depreciation.

Books, brochures and other publications (regardless of their value) are permitted
write off as expenses as they are released into production or operation (in tax
accounting - at the time of their acquisition).

The following entries are made in accounting:

1) for the cost of purchased books, brochures and other publications

2) when paying D60,76,71 K50.51

3) upon registration D01 K08

4) when released into service D26 K01

Depreciation is calculated based on the useful life.

Useful life of an item of fixed assets for accounting purposes
determined by the organization when accepting an object for accounting in one of two options, either
independently based on:

The expected lifespan of this object is in accordance with the expected
productivity or power;

Expected physical wear, depending on operating mode, natural
environmental conditions and influences, repair systems;

Regulatory and other restrictions on the use of this object (for example, the period
rent);

or according to the Classification of fixed assets approved by a resolution of the Government of the Russian Federation
dated 01/01/2001 for tax purposes, in accordance with the depreciation group to
to which this fixed asset belongs. If the useful life of the main
means is not indicated in the Classification, it is established by the organization independently,
based technical characteristics object of fixed assets and expected life
beneficial use.

In cases of improvement of the initially adopted normative indicators
functioning of a fixed asset as a result of reconstruction or
modernization, the organization can increase the useful life of this
object.

In accounting, depreciation is calculated according to groups of homogeneous fixed assets.

funds. In addition, depreciation for accounting and tax purposes

accrued differently.

Calculation of depreciation for accounting purposes accounting is carried out by one of

four methods:

Linear;

Reduced balance method;

The method of writing off value by the sum of the numbers of years of useful life;

The method of writing off the cost is proportional to the volume of products, works, and services.
The annual amount of depreciation charges is determined:

with linear method- based on the original cost (or replacement cost) and
depreciation rates;

with the reduced balance method- based on the residual value at the beginning
reporting year and the depreciation rate and acceleration factor established in
in accordance with the law RF;

with the write-off method based on the sum of numbers of years of useful life - based on
initial cost (or replacement cost) and a coefficient equal to
ratio:

Number of years remaining
useful life

K = ----

Sum of numbers of years of useful life
use

with the method of writing off the cost proportionally volume products (works, services)-
depreciation is calculated based on the natural indicator of the volume of products (work,
services) in reporting period and the ratio of the original cost of fixed assets and
expected volume of products (works, services) for the entire useful life
fixed assets.

The chosen depreciation method must be applied throughout the entire
useful life (that is, service life) of a fixed asset.

Question No. 27. Types, forms and systems of remuneration.

The main forms of remuneration are:

1) piecework;

2) time-based;

3) chord.

At piecework form wages the amount of earnings depends on the number of products produced
new products, works, services in accordance with established piece rates.
The piecework form of remuneration has its own systems.

2) piecework-bonus;

3) piecework-progressive.

Straight piecework remuneration provides for payment of labor in proportion
the number of products produced, work performed, services performed, based on fixed prices established taking into account the required qualifications.

Piece-bonus remuneration includes bonuses for quality and
quantitative indicators.

Piece-progressive the system provides for an increase in wages for production
above the norm.

Attime-based wage system earnings are accrued for a certain
the amount of time worked regardless of the amount of work performed. He
is calculated based on the tariff rate for one hour of work or the official salary for the time worked.

The time-based form of remuneration has its own systems:

1) simple time-based;

2) time-bonus

Simple time-based This is a system in which the amount of remuneration depends on the qualifications and work experience of the employee.

Time-based bonus The remuneration system includes bonuses in addition to the tariff rate.

With chord remuneration is determined by the total earnings for performing a certain amount of work or manufacturing certain products.

Salaries in accounting are divided into basic and additional.
To basic salary refers to the wages paid to employees for
time worked. It includes:

1) payment at tariff rates and piece rates;

2) time-based wages;

3) additional payments for piecework and time-based bonus payment systems;

4) additional payments for hazardous working conditions;

5) additional payments for working overtime and at night.

If deductions at the initiative of the administration are made along with deductions by
executive documents, then the total amount of deductions should not exceed b 50%, and when alimony is withheld -70%

Deductions for compensation of material damage are made if a shortage is discovered during the inventory of material assets, then it is compensated at the expense of financially responsible persons. For the amounts of material damage withheld from the employee’s salary, an entry is made D70 K73-2

Withholding of funds previously issued on account is carried out if the employee
there were unspent accountable amounts that he did not return to the cashier in a timely manner. IN
accounting entry is made D70 K71.

Deductions from wages to the social insurance fund of part of the cost of sanatorium and resort vouchers paid by the employee are reflected in accounting

The following deductions may include the following deductions upon written application of the employee:

1) payments for personal insurance;
2) trade union dues;

3) alimony;

4) loans;

5) to pay off obligations to subscribe for shares, etc. withholding.

Such deductions from wages in accounting are as follows:

1) for the amount of payments for personal insurance

2) for the amount of subscription to shares D70 K75

3) for the amount of alimony, loans, trade union dues

D70 K76.

Question No. 33. Accounting for wages and settlements with personnel for wages.

Accounting for payroll settlements with employees, both on staff and not on staff
enterprises, all types of wages, bonuses and benefits are maintained on account 70.

1. Payroll.

Salaries are calculated for time worked and time not worked, but time subject to payment under the law (vacation pay, preferential hours for teenagers, breaks in the work of nursing mothers, payment during the performance of state and public duties).

Salaries can be accrued from the following sources:

1) cost;

2) the organization’s profit;

3) targeted financing funds.

Accrued wages for hours worked reflected in accounting depending on which department the employee works in and what work he performs, In accounting
The following entries are made for the amount of accrued wages:

1) employees of primary, auxiliary, service production and management
personnel D20,23,25,26,29 K70

2) employees involved in the sale of products and goods

3) workers employed in construction and reconstruction of fixed assets

4) employees for work performed, which are taken into account as deferred expenses D97 K70

5) workers involved in eliminating the consequences of emergency events

Accrued wages for time not worked, but payable according to
legislation, in particular, vacation pay and temporary disability benefits are reflected in accounting in the following order.

Vacation pay are calculated based on the employee’s average earnings. Calculation order
average earnings approved by Decree of the Ministry of Labor of the Russian Federation dated January 1, 2001 No. 38." "Vacation pay
are credited to the same accounts as employee salaries. An organization can create a cash reserve to pay for vacations. In this case, vacation pay is accrued from the previously created reserve and reflected in D96 K70.

Temporary disability benefits are paid from the funds of the Social Insurance Fund of the Russian Federation. In accounting, accrued temporary disability benefits are reflected according to D69-1 K70

Accrued dividends (income) to employees who are shareholders
(members) of the organization reflected at the expense of the organization's net profit

Accounting for settlements with personnel regarding wages.

Salaries can be paid to employees both in cash and in kind
form.

Payment of wages in cash can be carried out:

a) in cash by issuing from the cash register;

b) non-cash by transfer to the employee’s personal bank account. Salary
must be issued within three days. The salary paid is reflected in accounting.

1) when issued from the cash register D70 K50

2) when transferring to a personal bank account

D70 K51.
Payment of wages in kind can be made in the form of:

1) products of own production, goods;

2) other values.

The payment of wages in kind is reflected in accounting;

1) when issuing products of own production, goods

D70 K90-1

2) when issuing other material assets

D70 K91-1.

For payroll settlements with employees, an account is opened for each employee. card
"Personal account", which reflects all accrued and withheld amounts. Based on personal accounts, a payroll statement is drawn up. Payment of wages is carried out according to settlement and payment or payroll within the time limits established by the company.
After three days, the payroll statement is closed, and not issued
amounts are deposited.

The deposited amounts are recorded in the register of deposited amounts and submitted to the bank. IN
in accounting, deposited amounts are reflected

D70 K76.

Subsequent issuance of deposited amounts is carried out according to a cash receipt order, which is reflected in accounting D76 K50.

Deposited amounts not claimed within three years are credited to non-operating income D76 K91-1.

Question No. 35. Concept, classification and valuation of intangible assets

In accordance with PBU14/2000 (MFG Order No. 91n) to intangible
assets include objects that simultaneously meet the following conditions:

1) do not have a material form;

2) can be separated from other property;

3) are intended for use in the production of products, works, services or for
management needs of the organization;

4) can be used for more than 12 months;

5) are not intended for subsequent resale;

6) generate income;

7) accompanied by documents that confirm both the existence of the object itself and
exclusive rights to it (patents, certificates, patent assignment agreement, etc.
documentation).

In accordance with paragraph 4 of PBU 14, the list of objects related to intangible assets,
closed, these include only:

1. exclusive rights to intellectual property, to which
relate:

a) exclusive rights to industrial property objects:

Patents for inventions;

Patents for industrial designs;

Certificates for utility models;

b) exclusive right to selection achievements;

For computer programs;

For appellations of origin;

at cost in rubles, by converting foreign currency at the Central Bank exchange rate on the date of transfer of ownership.

* To the actual costs of acquisition, production of intangible assets
relate:

The cost paid to the copyright holder under the contract for the transfer (assignment) of rights;

“amounts paid for information, consulting services related to
acquisition of intangible assets;

4. depreciation;

5. other costs.

Grouping by costing items determined by industry guidelines for
cost accounting and calculating the cost of products, works, services. Typical grouping
consists of the following costing items:

1. raw materials and materials;

2. returnable waste (subtracted);

3. purchased products, semi-finished products and third-party production services
organizations;

4. fuel and energy for technological purposes;

5. wages of production workers;

6. contributions for social needs;

7. expenses for preparation and development of production;

8. general production expenses;

9. general business expenses;

10. losses from marriage;

11. other production costs;

Question No. 42. Methods of accounting for production costs.

Depending on the method of including costs in the cost price, it can be calculated
full actual production cost or incomplete actual
production cost.

When calculating the full actual production cost.

1. All costs are divided into:

straight, which directly relate to the calculation object;

indirect, which at the end of the reporting period are distributed between
calculations in proportion to any base.

objects

Direct - on calculation accounts 20.23 (D20.23 Yu 0.70,69.60, etc.);

Indirect - on collection and distribution accounts 25.26 (D25.26 K10.70,69.60, etc.)
3. At the end of the reporting month:

General production and general business expenses are distributed between types
main and auxiliary production and types of products according to D20.23 K25.26;

The costs of auxiliary production are distributed between types of products according to D20 K23.

At the same time, accounts 25.26 do not have a balance at the end of the month, account 23 may have a balance
work in progress.

With this method of cost sharing, the full actual production cost of products, works, and services is calculated.

When calculating incomplete actual production costs.

1. All costs are divided into:

variables costs, the amount of which directly proportional to changes in volume
production;

conditional - variables costs that are not dependent on changes in production volume
is directly proportional;

conditionally permanent costs that do not depend on changes in production volume.

2. During the reporting month, expenses are taken into account:

Variables - according to D20,23 K10,70,69,60, etc.;

Conditional variables - according to D25 K10,70,69,60, etc.;

Conditionally permanent - according to D26 K10,70,69,60, etc.
3. At the end of the reporting month:

Variable and semi-variable costs are written off in D20 K23.25;

Shortages and damage to material assets in workshops;

Losses from downtime due to the fault of the workshop, etc.

To general economic include expenses for general maintenance and management of the organization as a whole. They include the following types of costs.
1. Costs of maintaining the management apparatus:

Salary of the management staff with contributions to social funds;

Depreciation and maintenance costs of passenger cars;

Expenses for fire and security guards;

Postal and telegraphic, stationery;

Information and consulting services;

salaries of other general plant personnel with contributions to social funds;

Depreciation, repair, maintenance of buildings, structures, general plant equipment;

Training costs;

Costs of invention and rationalization, etc.

3. Some types of taxes, fees and deductions , which, in accordance with the law,

included in the cost of products, works, services.

4. Factory overhead expenses.

Losses from downtime caused by workshops;

Shortages and losses from damage to material assets and finished products, etc.

During the month, general production expenses are accounted for on account 25, general business expenses - on account 26;

At the end of the month, overhead costs are written off to cost.
products, works, services for D20,23 K25, general business expenses are written off in one of two ways
methods depending on the accounting policy of the enterprise:
1) for the cost of products, works, services according to D 20.23 K26;
2) directly to the sales account according to D90-2 K26.
At the end of the month, accounts 25 and 26 have no balance.

When written off at the end of the month as cost, these expenses are distributed between individual types of products and the balance of work in progress.

Distribution of overhead costs between calculation objects
produced in one of the ways provided for by industry instructions on the formation of cost at enterprises in various industries:

Proportional to the accrued wages of production workers

Proportional to the amount of direct costs for the production of products, works, services.

Distribution of general business expenses depends on the method chosen by the accounting policy for writing off general business expenses.

If general business expenses are written off as the cost of products, works, services, then they are distributed among the objects of calculation in accordance with industry standards
instructions in proportion to the selected base:

Wages of production workers;

The amount of direct material costs;

Volume of products produced.

If general business expenses are written off directly to sales revenue, then the entire amount of general business expenses is subject to write-off. because they are normative
the documents do not provide for the distribution of these costs between sold and shipped products.

Question No. 44. The concept of finished products, evaluation and accounting.

In accordance with PBU5/98 finished products are part of the material
inventory of the organization, intended for sale, resulting from production process, finished processing, complete,
corresponding to current standards or technical specifications.

Released finished products are accounted for on account 43 by one from two ways:

at actual production cost;

at standard (planned) cost.

The chosen valuation method must be fixed in the accounting policy.

Actual production cost used for single
small-scale production and when producing mass products of a small range.

Standard cost used in mass and batch production with
a large range of finished products.

Receipts from the production of finished products are documented with invoices,
specifications, acceptance certificates and other primary documents.

The release of finished products to customers is issued with an invoice. As a standard
forms of the invoice, you can use the invoice for the release of materials on the side, form M-15.

Accounting for the production of finished products at actual cost.

When accounting for finished products on account 43 at actual cost, there are two possible
accounting option.

1st option. If the organization keeps records of the movement of finished products during the month
only in natural meters, then the receipt of finished products at the warehouse is reflected in
actual cost entry according to D43 K20. In this case, the actual cost can be
Calculate only at the end of the month. Therefore, no entries are made on account 43 during the month.
In the end of the month:

1) the actual cost of manufactured products for the month is calculated;
2) the average cost per unit of finished products per month is determined, taking into account its balance
in stock at the beginning of the month;
3) the actual cost of shipped and sold products is calculated.

The following entries are made in accounting at the end of the month:

For the actual cost of manufactured products D43 K20;

On the actual cost of shipped and sold products based on the average
unit cost of production D45.90-2 K43.

2nd option. If an organization tracks the movement of finished products during a month as in
natural and in cost measures, then in the absence of information within a month about
The actual cost of products produced in the organization is set at a discount price.
The standard (planned) cost of the finished product can be used as the accounting price.
products, which is reflected in analytical accounting, highlighting deviations in actual
production cost from cost at accounting prices. Such deviations are taken into account
for homogeneous groups of finished products, which are formed based on the level of deviations
actual production cost from the cost at accounting prices of individual
products. On account 43 two sub-accounts are opened:

43-1 “Finished products at discount prices”;
43 -2 “Cost deviations”.

During the month, finished products are accounted for according to D43-1 K20 at the accounting price, and at the end
month, the actual cost of manufactured products is determined and determined
deviations of the actual cost from the accounting (planned) and by the amount of deviations the accounting
the cost of the finished product is brought to the actual record according to D43-2 K20, depending on
type of deviations. If the actual cost is greater than the accounting cost (an overspend has occurred), then
The cost is increased by direct recording. If the actual cost is less
accounting (savings have occurred), then the cost is reduced by a reversal entry.
As a result, at the end of the month, finished products are reflected in accounting at actual
cost.

The amount of deviations of the actual production cost of finished products from
cost at accounting prices is determined based on the percentage of deviations of the actual
cost of production from the accounting price of shipped (sold) products, which
calculated by the formula:

Amount off at the stop g/p Amount off. according to g/p, receipt.

Percentage on beginning m-tsa + to warehouse per m-ts

deviations = -- x 100%

in shipped Cost g/p + Cost g/p

(sold) at accounting prices at accounting prices

products at the beginning of the m-ts received for the m-ts

Amount of deviations Book value Percentage

products = shipped g/p x deviations: 100%

in the shipped
(implemented)
products

The percentage of deviations and the planned cost allow you to calculate the actual
the cost of the balance of finished products in the warehouse at the end of the month.

When writing off finished products within a month, the amount of deviations is written off to those
the same accounts to which finished products are written off at accounting (planned) prices.

If the actual cost turns out to be greater than the accounting cost, then the cost
of shipped (sold) products increases by the amount of deviations according to D45.90-2 K43.

If the actual cost is less than the accounting cost, then the cost
of shipped (sold) products is reduced by the amount of deviations of the reversal
record D45.90-2 K43

Accounting for the release of finished products at standard (planned) cost using account 40 “Output of products, works, services”

When accounting for finished products on account 43 at standard (planned) cost with
using account 40, the accounting procedure has the following features.

Finished products are reflected on account 43 at standard (planned) cost, and on
account 40, deviations of actual production costs from standard costs are determined
per month. In accounting, accounting entries are made in the following order.

Within a month:

1) finished products released from production and delivered to the warehouse are reflected By
standard (planned) cost D43 K40;

2) finished products shipped and sold within a month are written off from the balance sheet according to
standard (planned) cost:

a) shipped but not sold finished products are written off D45 K43;

b) shipped and sold finished products are written off D90-2 K43.45.

In the end of the month:

1) the actual cost of manufactured finished products for the month is determined, which
reflected by D40 K20;

2) deviations of the actual cost from the standard (planned) formed on account 40
at the end of the month are written off according to D90-2 K40 by direct or reversal entry, depending on
type of deviations:

a) if the actual cost is greater than the standard (planned) cost, i.e. there has been an overrun,
then direct recording is made via D90-2 K40;

b) if the actual cost is less than the standard (planned) cost, i.e. savings have occurred, then
reversal entry according to D90-2 K40.

Account 40 is closed at the end of the month and has no balance, i.e. the entire amount of deviations
the actual cost from the standard (planned) cost is written off regardless of the quantity
products sold.

The balance of finished products at the end of the reporting period is reflected in the balance sheet according to
standard (planned) cost. Adjustment of the cost of finished products by the amount
There are no deviations of the actual cost from the normative (planned) cost
provided.

Question No. 46.Purpose of account 90 “Sales” and its structure.

The procedure for determining the financial result from sales

Account 90 “Sales” is intended for accounting for income and expenses by regular types
activities of the organization and determining the financial results for them.

Financial result from sales is identified on account 90 “Sales” and is determined in
as the difference between the amount of revenue (excluding indirect taxes and payments of VAT, excise taxes, etc.)
reflected on the credit of this account, and the amount of the actual cost of goods sold,
products, works, services.

To reflect individual components of the financial result on account 90, open
the following subaccounts:
90-1 “Sales revenue”
90-2 “Cost of sales”
90-3 “Value added tax”
90-4 "Excise taxes"
90-5 “Export duties”
(Similarly, sub-accounts are opened to account for other obligatory payments to the budget,
which are included in the price).
90-9 “Profit (loss from sales.”

Operations to generate income and expenses from sales (ordinary activities)
are carried out as follows:

1) entries for subaccounts 90-1.90-2.90-3.90-4.90-5.90-6 are made cumulatively over
reporting year,

2) the financial result from sales for each month is determined by comparing the total debit turnover 90-2.90-3.90-4.90-5.90-6 with the credit turnover of subaccount 90-1,

3) at the end of each month, the financial result from sales is written off:
profit according to D90-9 K99

loss according to D99 K90-9.

There is no balance on account 90 at the end of the month. However, all subaccounts have either a debit
or a credit balance, the value of which accumulates until the end of the year. This information is used to draw up a profit and loss statement, Form No. 2.

4) At the end of the reporting year, all sub-accounts opened on account 90 are closed with internal records:

a) for the amount of accumulated revenue D90-1 K90-9

b) for the amount of accumulated expenses D90-9 K90-2.90-3.90-4.90-5.90-6.

Accounting entries for accounting for income and expenses from ordinary activities are reflected in accounting in the following order.

1. Revenue from sales of D62 K90-1

2. VAT on revenue D90-3 K68.76

3. Cost of goods sold, products, works, services D90-2 K20,26,44,41,43,45
4. Excise D90-4 K68

5. Export duties D90-5 K68

6. Financial result from sales for the month:

a) profit D90-9 K99

b) loss D99 K90-9

7. In trade organizations that keep records of sales

cost is reversed trade margin D90-2 K42

8. Closing all sub-accounts at the end of the reporting year:

a) for the amount of accumulated sales revenue D90-1 K90-9

b) for the amount of expenses associated with sales of D90-9 K90-2.90-3.90-4.90-5

1. The concept of business accounting. The requirements for it.

2. Meters used in accounting.

3. Types of economic accounting.

4. Bukh. accounting in the industrial management system. enterprises.

5. F-ii book. accounting.

I. The concept of business accounting.

Requirements for it.

A prerequisite for the existence of human society is the production of material goods that are necessary to satisfy human needs in the form of housing, clothing, etc. (pro-vo) Associated with this process are both the process of circulation and the process of exchange, distribution, and consumption of material goods. All these processes are very closely interconnected. All these processes carry costs that are not indifferent to society, which is interested in how much of which goods it needs, etc. All this necessitated the need for business accounting.

In the broadest sense of the word, economic accounting is accounting for the economy, the economic activity of human society, which consists in the continuous circulation, distribution and consumption of material goods.

Economic activity consists of numerous business transactions, facts, processes that constitute the objects of economic accounting.

The process of business accounting (CA) consists of several stages.

So, with the help of observation, we get a general idea of economic phenomena. As a result of observation, it is necessary to identify details, then register them (necessary for their preservation).

Observation, measurement and registration of economic phenomena is a quantitative reflection of the economic activity of the farm and constitutes the main content of the management. However, in addition to quantitative reflection, to manage economic activities, it is necessary to report on the effectiveness of such activities, and on the fulfillment of undertaken obligations, on qualitative changes in production (profit, cost - the most important indicators characterizing the quality of the economy).

XY is a system of quantitative reflection and qualitative characteristics of economic activity for the purpose of more effective management and control.

The need for XY arose at the earliest stages of the development of human society. Already in ancient times, humanity was not indifferent to knowing how much it has or should have for its existence, as well as how much working time it will need to spend on the production of these means.

XY is a function of managing social production. The need to manage social production leads to the emergence of management, which is historically determined by the method of social production, is carried out in the interests of society, and is improved with the development of society, its production forces and relations.

Consequently, the content of XU, its purpose and objectives are not the same for each social system.

At each stage of development of human society, the features and tasks of accounting are determined by the method of social production. It's hard to imagine a time when people couldn't count at all. Thus, primitive man did not need an account at all; he simply had nothing to write with. Everything he got, he consumed.

Counting arose when a person had something to count and when he learned to abstract from all other properties of the objects being counted, except for number, namely, having accustomed animals, and knowing them by sight, he already took into account only their quantity, distracting from the fact that that all these animals differ in gender, age, etc. However, it was necessary to count in order to monitor the safety of a given herd, its growth, and most importantly, not to eat more than what the needs of the reproduction of the livestock allowed. It was economic needs, the need for accounting that led to the emergence of accounting, which became more and more developed as people’s benefits increased.

How accounting was carried out: accounting information was first recorded in a person’s memory, then as notches, knots, etc.

The object of economic accounting was simple operations of agriculture and cattle breeding; under the primitive communal system they were not complex. Under the slave system, the object of accounting is the private property of slave owners and feudal lords, incl. slaves, peasants.

XY has undergone very strong changes over many centuries and

has reached a high degree of development. From accounting for an individual economy, it has turned into a complex system of national economy that permeates the entire country, including: accounting, operational (operational-technical) and statistical accounting.

Requirements for XU:

1. Comparability of planned and accounting indicators

If the indicators of the plan and accounting are calculated using different methods, then we will not be able to compare the data of the plan and accounting, much less analyze them; uniform indicators, methods and forms of their maintenance have been established.

2. Accuracy, objectivity, validity

Accounting data must reflect reality, otherwise it will be impossible to manage the farm. For distortion of this data, those responsible must be held accountable (and criminally).

3. Timeliness, efficiency, completeness

Accounting data, if they arrive late, lose their meaning and cannot be adapted to eliminate errors; modern office equipment is used.

Accounting must also give a complete description of economic phenomena, and only in this case will we get an idea of the economic activities of this body.

4. Clarity and accessibility

Cumbersome accounting is systematically late in presenting i and becomes confusing, as a result paving the way for mismanagement.

Credentials must be clear, simple, and accessible so that students can use them.

5. Cost-effectiveness, rationality

The costs of accounting should be minimal and this is achieved by improving methods, forms, and accounting techniques.

6. Accounting must provide for management needs a comprehensive information about the progress and results of production and economic activities. activities.

Solving this problem will contribute to the integration of types of CS, i.e. not so much the unification of individual processing operations of the same data, but the obtaining of complex, comprehensively characterizing certain households. phenomena, operations, their results.

II. For a comprehensive reflection of households. The following types of meters are used in accounting:

1. Natural

Serve to record objects in their in kind and are reflected in pcs, kg. Widely used in accounting for material assets (raw materials, fixed assets, piece goods).

The application is important for monitoring the safety of property. They can only be used to monitor homogeneous

mi objects of accounting. Their generalization of heterogeneous objects (natural indicators) is impossible; their application is limited.

For quantitative characteristics of products that are homogeneous in purpose with different qualitative compositions or quantitative characteristics conditionally natural ones are used (electricity consumption in kW/h).

2. Labor

They are used to account for the cost of labor used in working days, hours, minutes.

Most often combined with “1”: accounting for labor productivity, production standards, salary calculation (person/hour).

Advantage (in contrast to “1”): in some cases, they allow you to compare some dissimilar quantities with each other (data on time spent on production are comparable various types products). At the same time, “2” cannot be widely used, because not always generalizable due to heterogeneity individual species labor.

3. Cash

They are used to reflect and generalize heterogeneous accounting objects in a single monetary value. It is a generalizing measurement: we can measure material values by multiplying their quantity by the price.

With their help, various generalized economic indicators are obtained. body work (cost, income)

They express settlement and credit relations, are used in planning and forecasting, and provide the ability to control the ruble.

III. Types of XY

Each of them performs its own tasks, providing the necessary i to all levels of management (from the lower levels to the national economy as a whole).

1. operational (operational-technical)

System of ongoing monitoring and control of individual households. phenomena and processes immediately at the moment of their occurrence.

Feature - fast and timely receipt of i, necessary for current operational management.

Data is obtained from primary documents, orally, by telephone, telegraph, etc. (information on production output per shift/day, use of working time).

These indicators are used at all levels and we obtain timely data.

This type of accounting at the enterprise is carried out using Ñ types of meters.

2. Accounting (BU)

Carried out by a special service - accounting.

Peculiarities:

1) Continuous and continuous in time, i.e. continuous observation is used economic processes and phenomena

2) Documentary, because Ñ the transaction should be reflected in it only on the basis of documents, which gives legally evidentiary force

3) Specific techniques and methods for processing accounting data (system of accounts, double entry in accounts, balance sheet, etc.)

4) Uses all three types of meters, but monetary ones play a particularly important role, because allows you to obtain a generalized i;

5) Organized within individual enterprises, organizations, institutions. In general, housekeeping is not carried out.

Accounting is a system of continuous, continuous, documented and interconnected reflection of financial economics. activities in generalized monetary terms, for the purpose of managing it and ensuring the safety of property.

3. Statistical

Serves to reflect mass social and economic. phenomena in order to generalize, study and clarify their patterns.

Statistics uses data “1” and “2” for its generalizations, and it also organizes independent observations in the form of: censuses, statistics. reporting, continuous and sample observations, etc.

1. Concept and components of economic accounting.

2. The concept of accounting, its subject and object.

3. The role of accounting in the enterprise management system and its functions.

4. Objectives of accounting as one of the functions of business management.

5. Accounting principles.

6. Characteristics of financial and management accounting.

7. Concept and relationship between the subject and object of accounting.

8. Classification of household assets.

9. Accounting method: concept and constituent elements.

10. The relationship between the subject and method of accounting.

11. Balance sheet: concept, form and structure.

12. Types of business transactions affecting the balance sheet.

13. Accounting accounts: concept, structure, types and purpose.

14. The essence of the double entry method in accounting accounts.

15. Synthetic and analytical accounting accounts: purpose and relationship. Subaccounts.

16. The relationship between the system of accounts and the balance sheet.

17. Generalization of current accounting data.

18. Primary documents: concept and classification.

19. Composition of document details.

20. Document flow: concept, organization.

21. Accounting processing of documents.

22. Storage of accounting documents.

23. Inventory: concept, tasks and procedure.

24. Accounting registers: concept and classification.

25. The procedure and technique for recording in accounting registers.

26. Ways to correct errors in accounts.

27. Form of accounting: concept, main elements, types.

28. System of regulatory regulation of accounting in the Russian Federation.

29. Characteristics of the Federal Law “On Accounting”.

30. Determine the responsibility of the chief accountant.

31. Accounting for cash in the cash register. The procedure for organizing accounting, primary documents. Synthetic and analytical accounting on the "Cash" account and sub-accounts, accounting of imprest amounts.

32. Accounting for funds in current and other bank accounts (including foreign currency accounts).

33. Principles of accounting and valuation of receivables and payables. Payment forms. Payment terms. Limitation of actions. System of accounts for accounting of settlements with debtors and creditors. Accounting for the provision for doubtful debts.

34. Accounting for settlements with suppliers and contractors. Types of settlements reflected on account 60, the accrual method when reflecting transactions on account 60, the procedure for accounting for advances issued. Accounting for settlements with buyers and customers. The procedure for analytical accounting on account 62. accounting for settlements on advances received.

35. Accounting for settlements with founders and shareholders.

36. Accounting for bank loans and loans and interest for the use of borrowed funds.

37. Accounting for settlements with the budget for taxes and other payments. Types of taxes, sources of payment. Accounting for settlements with extra-budgetary funds.

38. Accounting for settlements with other debtors and creditors. Accounting for claims settlements. Accounting for property and personal insurance payments.

39. Fixed assets, their composition, classification and evaluation (PBU 6/01 “Accounting for fixed assets”).

40. Synthetic and analytical accounting of fixed assets. Formation of the cost of fixed assets depending on the sources of income.

41. Accounting for depreciation of fixed assets Methods of depreciation of fixed assets.

42. Accounting for the costs of restoration of fixed assets.

43. Lease of fixed assets. Lease forms. Accounting for the lease of fixed assets from the lessor and the lessee. Accounting for leasing operations.

44. Accounting for the disposal of fixed assets.

45. Characteristics of intangible assets, their types, classification and valuation (PBU 14/2007 “Intangible assets”).

46. Synthetic and analytical accounting of intangible assets.

47. Accounting for the receipt of intangible assets. Methods for calculating depreciation.

48. Accounting for disposal of intangible assets.

49. Inventories, their composition, principles of assessment (PBU 5/01 “Accounting for inventories”). Materials, their classification and evaluation.

50. Accounting for receipt of materials. Formation of the actual cost of materials arriving at the warehouse. Accounting for the release of materials from warehouses. Methods for estimating material consumption.

51. Finished products, their composition and evaluation in the system of synthetic and analytical accounting. Accounting for finished products in warehouses and accounting departments.

52. Accounting for goods in retail, wholesale and commission trade.

53. Investments in financial investments as a separate type economic activity. Purposes of financial investments.

54. Accounting for labor and settlements with personnel for wages. Types, forms and systems of remuneration. Types of deductions from the amounts of remuneration of workers. Synthetic and analytical accounting of calculations for wages with the organization's personnel.

55. Accounting for settlements with personnel for other operations.

56. Organizational expenses, their composition and accounting procedure (PBU 10/99). The concept of expenses, costs, expenses and the cost of products (works, services) in the financial accounting system. Production costs, their composition and classification by elements. Material costs, their composition, accounting. Labor costs, their composition, accounting. Accounting for the costs of preparation and development of production. General production expenses, composition and accounting. General expenses, composition and accounting. Accounting for costs of auxiliary production.

57. General rules recognition of income from the ordinary activities of the organization. Accounting for income (revenue) from the sale of products, works, services. Calculation of the actual cost of products sold.

58. Determination and write-off of financial sales results.

59. Organizational income, concept, their composition. The moment of recognition of income and its reflection in accounting registers (accounting policy options for accounting and taxation purposes).

60. Business transactions for accounting for shipment and sale of products (works, services), their documentation and reflection on accounting accounts.

61. Commercial and administrative expenses: their composition and accounting procedure. Options for the accounting policy of writing them off to the cost of products sold (works, services) or repaying them financial result(income).

62. Other income and expenses, their composition, accounting and determination of financial results.

63. Basic principles of transactions in foreign currency. Valuation in accounting of currency values and transactions in foreign currency. Exchange differences and the procedure for their reflection in accounting.

64. Authorized capital (share capital, authorized capital), accounting for its formation and changes in enterprises of various organizational and legal forms of ownership.

65. Accounting for reserve capital.

66. Accounting for additional capital.

67. Accounting for reserves for future expenses and payments.

68. Accounting for retained earnings.

69. Accounting statements, their composition and content. The importance of financial statements in modern business practice, General requirements presented to her.

Active-passive accounts include:

2. A simple transaction is called a transaction in which the following simultaneously correspond:

A) one debit account and one credit account +

B) two debit accounts and two credit accounts

C) two debit accounts and one credit account

D) one debit account and two credit accounts

3. Capital that is formed during the formation of an organization from the contributions of the founders:
A) Statutory +
B) Additional
B) Reserve
D) Main

4. Settlements on loans and borrowings that are repayable within a year are:
A) Long-term
B) Periodic
B) Short-term +
D) Constant

5. Finished products are:

A) products that have not passed all stages of technological processing, or have not been delivered to the warehouse

B) products produced at this enterprise and delivered to the warehouse +

C) goods purchased by the organization for sale

D) products produced at this enterprise, but not delivered to the warehouse

6. Receipt of goods from suppliers is reflected by posting:

A) D-t 41 K-t 62

B) D-t 10 K-t 60

B) D-t 41 K-t 60 +

D) D-t 60 K-t 41

7. Responsibility for organizing accounting at the enterprise lies with:
A) Accountant
B) Manager +
B) Deputy head
D) Economist

8. Office supplies were released from the warehouse to the accounting department, reflected by the posting:

A) D-t 10 K-t 26

B) D-t 23 K-t 10

B) D-t 26 K-t 10 +

D) D-t 20 K-t 10

9. The method by which economic assets receive monetary expression is called:
A) inventory
B) score +
B) documentation
D) calculation

10. Purchased securities for cash, reflected by posting:

A) D-t 83 K-t 14

B) D-t 14 K-t 30.31 +

B) D-t 85 K-t 66

D) D-t 91 K-t 66

11. Identified manufacturing defects in accounting are reflected by posting:

A) D-t 20 K-t 28

B) D-t 28 K-t 25

B) D-t 28 K-t 20 +

D) D-t 43 K-t 28

12. Accounting policies are formed:
A) Cashier
B) Economist
B) Chief accountant +
D) Manager

13. Debt of various organizations or individuals of our organization:
A) Creditor
B) Accounting
B) Accounts receivable +

D) Banking

14. Income includes:

A) revenue from sales of products

B) revenue from services rendered

C) revenue from work performed

D) all answers are correct +

15. In the balance sheet, finished products are valued:

A) at actual cost +

B) at the discount price

B) at planned cost

D) at market value

16. Accounting is currently maintained by:
A) Orderly recording of transactions
B) Double entry +
B) Costing
D) Balance sheet information

17. The difference between incoming and outgoing accounts is:
A) chess sheet
B) subaccount
B) balance +
D) accounting register

18. Which synthetic account does the “Vehicles” subaccount belong to?
A) inventories
B) fixed assets +
B) accounts receivable
D) deferred costs

19. The account on which production records are kept?
A) 10 count
B) 43 count
B) 90 count
D) 20 count +

20. Accounting record D-t 20 Kt 69 means:
A) Deductions were made for social insurance from the wages of workers in auxiliary production
B) Temporary disability benefits were paid to workers of the main production
C) The amounts of contributions due to them are transferred to the social insurance authorities
D) Deductions have been made for social insurance from the wages of workers in primary production +

21. Revenue was received into the current account for sold products and is reflected by the posting:
A) D 90 K 43
B) D 90 K 51
C) D 51 K 90 +
D) D 51 K 50

22. To account for retained earnings (uncovered losses), the following account is intended:
A) score 43
B) score 44 +
B) score 45
D) score 46

23. Accounting registers are:
A) Primary documents
B) Special form tables +
B) Accounting books
D) Orders and orders for accounting

24. After approval of the annual report, accounting registers:

A) Destroy
B) Grouped and summarized, after the expiration of the storage period - handed over to the archive +
B) Handed over to the archives
D) Handed over to a higher organization

25. To correct erroneous correspondence of invoices or larger amounts than expected, the following applies:
A) Corrective method

C) Correction and method of filling out the entry
D) “Red reversal” method +

26. When an amount is recorded in the registers that is less than the actual amount, the following applies:
A) Corrective method +
B) Additional recording method
B) The “red reversal” method
D) Correction and method of filling out the entry

27. The order journal is maintained:
A) By account credit +
B) By debit of the account
B) By debit and credit of the account
D) For the credit of cash accounts only

28. The debt to the bank for a short-term loan was repaid from the current account, reflected by the posting:
A) D-t 66 K-t 51 +
B) D-t 51 K-t 76
B) D-t 51 K-t 66
D) D-t 67 K-t 51

29. Income tax is withheld from the wages of workers and employees, reflected by posting:
A) D 68 K 70
B) D 70 K 69
C) D 70 K 68 +
D) D 68 K 70

30. To which accounting registers do order journals belong?
A) synthetic
B) analytical
B) chronological
D) combined +

13:24
B If you have ever created a business on your own, from scratch, then you probably took into account different possibilities for the place of registration. This usually happens at the place of registration of the founders of the new company. But imagine that you are from different regions, cities or even countries.... 2 332
11:19
B The manager of TaxNet CJSC, Marat Gaifullin, spoke about the dawn of the electronic reporting market and the system of the future that will displace paper from workers’ desks. 142
11:00
B Upon completion of the on-site tax audit, a company contacted us and was charged additional VAT and income tax in the amount of about 50 million rubles, as well as penalties and fines. 228

11:50
On June 13, 2019, the Ministry of Justice registered Order of the Ministry of Finance of Russia dated April 5, 2019 No. 54n, which amended the current PBU 16/02 “Information on discontinued activities.” Find out how this accounting regulation has been updated and when the innovations will be mandatory for use in our material. 717

11:11
Since 2019, state (municipal) institutions are guided by the Procedure for applying the classification of sector operations government controlled, approved by Order of the Ministry of Finance of the Russian Federation dated November 29, 2017 No. 209n, the rules of application of which often raise questions. Based on the explanations of the Ministry of Finance, we will try to answer some of them and provide correspondence accounts. 1 322

10:50
Accounting is a rather conservative area in terms of regulatory regulation. financial activities organizations. But changes are made to it from time to time, including to the basic law of accounting - the federal law dated December 6, 2011 No. 402-FZ. Thus, a considerable number of new products are contained in the Federal Law of July 26, 2019 No. 247-FZ. It was published on the portal www.pravo.gov.ru on July 26, 2019 and in its main part came into force on this date. Some of the innovations concern public sector organizations, but there are also those that have great importance for accountants of commercial organizations. 3 125

14:02
Here are the changes made to the Procedure for applying KOSGU, approved by Order of the Ministry of Finance of the Russian Federation dated November 29, 2017 No. 209n, Order of the Ministry of Finance of the Russian Federation dated May 13, 2019 No. 69n, which clarified the procedure for classifying transactions into groups, articles and sub-articles of KOSGU, as well as the features of reflecting individual transactions on articles (subarticles) of KOSGU. 797

10:56
Many accountants record information on off-balance sheet accounts rather sparingly or ignore them altogether. Because of this, the reliability of information about the state of the organization, its obligations and property suffers. And it can lead to an unfavorable audit report and administrative punishment. 1 471

11:10
One of the most important primary documents for taxpayers engaged in transport transportation is the waybill. Even filling it out incorrectly may result in the corresponding transportation costs not being accepted for tax purposes. 2 341

11:10
The greatest discussions, as a rule, are caused by questions of civil law consequences of the absence of primary accounting documents. What are the consequences in the civil law sphere of an organization’s lack of or failure to provide a primary accounting document to a counterparty? 3 690

11:15
Commentary to the Order of the Ministry of Finance of the Russian Federation dated December 28, 2018 No. 298n. 2 238

13:34
In 2019, new rules for the application of KOSGU and a number of federal standards. In this regard, the financial department has prepared further amendments to Instruction No. 157n (Order of the Ministry of Finance of the Russian Federation dated December 28, 2018 No. 298n (hereinafter referred to as Order No. 298n)). As soon as the amendments come into force, it is necessary to update the accounting policies for 2019. In the article we suggest that you familiarize yourself with the main changes in the Unified Chart of Accounts and instructions for its application. 7 863

11:33
Is it possible to use an electronic digital signature and a facsimile signature when preparing accounting documents? What is the application procedure? 1 822

13:04
The organization is a supplier of products and delivers goods to customers through services transport company. Primary documents accompanying the transfer of goods to the buyer are transferred to him through the driver of the transport company. The second copies of the primary documents, signed by the buyer, are transferred to the organization by mail. There are cases when the specified documents do not reach the addressee by mail. Can the supplier accept scanned copies of documents received from the buyer for accounting? 9 440

14:09
An accountant always has plenty of trouble. As in the famous fairy tale - “... go through 7 bags of beans, separate them into white and dark, plant 7 rose bushes, weed the beds, wash the windows, whitewash the kitchen, polish the floors, grind coffee for 7 weeks, tidy up the rooms...”. And everything needs to be done in time for the New Year. 2 772
12:44
Next year at least 5 federal standards will come into force. Let's look at what requirements they place on institutions in general and accountants in particular. 12 342

12:17
In the process of doing business, situations quite often arise when an organization develops debts to suppliers and customers, i.e. accounts payable appears. If, after three years, the organization has not fulfilled its obligations under the contract, the accounts payable must be considered overdue, for which the statute of limitations has expired (Article 196 of the Civil Code of the Russian Federation). Overdue accounts payable due to the expiration of the statute of limitations must be included in non-operating income (this norm is enshrined in clause 18 of Article 250 of the Tax Code of the Russian Federation). Also, in order to write off accounts payable, in addition to the expiration of the statute of limitations, accounts payable must be confirmed by primary documents (this norm is enshrined in Federal Law No. 402 of December 6, 2011 “On Accounting”). 2 236

13:40
Currently, the Ministry of Finance is developing a full set of federal accounting standards in the public administration sector. Upon completion of this work, the principles and requirements of accounting will be brought into line with the conditions of activity of public sector entities in market economy. The instrument of reform is international financial reporting standards for the public sector. The article reveals the main fundamental changes that accounting (budget) accounting is subject to in connection with the approval of federal standards. 5 851

12:54
Is the organization obliged to check the authority of persons who signed primary documents on the part of counterparties (in particular, invoices)? Is it necessary to indicate details of powers of attorney or orders in primary documents? 4 310
11:01
On May 31, 2018, a draft federal accounting standard “Documents and document flow in accounting” was published on the Ministry of Finance website. Public discussion of the project will end on September 30, 2018. Let's take a look at the new document. 5 536
10:49
From 01/01/2018, transactions with income of state (municipal) institutions should be reflected in accordance with the provisions of updated instructions No. 157n, No. 162n, No. 174n and No. 183n. Let us recall that the change in instructions followed the adoption of a number of federal accounting standards developed for the public sector, as well as the approval of amendments made to Instructions No. 65n. Let's consider the main nuances of accounting for income under the new rules. 28 710

13:35
The Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation came to the conclusion that it is possible to take into account bad debts in expenses not only in the period when the term expired limitation period, but also later. However, the value of the position of the RF Armed Forces lies not only in this. Details are in the proposed article. 17 133