Accounting policy from x enterprise sample. Accounting policy

According to PBU 1/98, accounting policy is a set of accounting methods. With regard to tax accounting, it can be defined as a system of elements, techniques and methods for tax accounting and financial reporting in an organization.

The organizational side is associated with the choice of the organizational structure of accounting, the construction of accounting, its relationship with other departments. organizations.

The technical side of the accounting policy is related to:

- developing a working plan of accounts,
- choosing the method of constructing accounting registers, internal reporting,
- formation of document flow,
- choosing the form of accounting,
- conducting an inventory of property and liabilities.

The methodological side of the accounting policy is related to the definition of ways:

- valuation of property and liabilities,
-- determination of proceeds from the sale of products (works, services),
- ways to write off inventories,
-- methods of conducting analytical accounting of expenses,
-- depreciation charges, etc.

The methodological side of the accounting policy should be formed in the context of certain types of taxes and fees.

The choice of an accounting policy option is influenced by numerous factors and operating conditions of the organization, such as:

-- Kind of activity,
--form of ownership (state, municipal, cooperative, joint-stock, private, etc.),
--legal status (joint stock company, limited liability company, etc.),
- the level of concentration of production (small, medium, large),
- the level of specialization of the organization,
- availability of financial resources,
-- laws, regulations,
-- relationships with buyers and customers, suppliers and contractors, debtors and creditors, banks, etc.,
- industry affiliation of the organization,
- management structure in the organization,
- pricing procedure,
-- investment policy,
- the level of qualification of accounting staff and management of the organization, etc.

Such systems approach underlies the optimal accounting policy. It determines the completeness of accounting for business operations and processes in the organization, reporting indicators. Therefore, the accounting policy of an organization is always in the focus of attention of all interested parties, external (tax authorities, creditors, suppliers, shareholders and other business partners) and internal (organizational leaders at all levels) users.

Accounting policy of SPK im. Lenin Poretsky district of the Chuvash Republic meets the requirements formulated in section 2 "Formation of accounting policy" RAS 1/98:

- completeness of reflection in accounting of all facts of economic activity (completeness requirement) related to tax accounting,
- timely reflection of the facts of economic activity in tax accounting and financial statements (requirement of timeliness) greater readiness to recognize expenses and liabilities in tax accounting than possible income and assets, preventing the creation of hidden reserves (requirement of prudence),
- a reflection of the facts of economic activity based not so much on their legal form, how much of their economic content and business conditions (the requirement of priority of content over form),
- identity of analytical accounting data (in terms of turnovers and balances) with data on the corresponding synthetic accounting accounts on the last calendar day of each month (consistency requirement),
- prudence, expressed in the fact that the organization should be more willing to recognize expenses and liabilities in tax accounting than possible income and assets, not allowing the creation of hidden reserves. In other words, those incomes that are either already received or exist are taken into account. high probability receiving them,
-- materiality. Elements of tax accounting are considered essential, without knowledge of which interested users of financial statements will not be able to reliably assess the financial position of the organization, the movement Money or financial results of its activities,
- the priority of content over form - take into account not only the legal side of the ongoing business transaction, but also their economic essence (content) and business conditions,
-- consistency -- the identity of the data of analytical accounting of balances and turnovers with the data of balances and turnovers of synthetic accounting on the last day of each month,
- rationality - accounting should be economical and rational (the cost of its implementation should not exceed its results) based on the specific conditions of management and the size of the organization.

When forming the accounting policy, the above principles, requirements and assumptions were observed. In particular, the following assumptions apply:

-- the assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations. This assumption of property isolation follows from paragraph 2 of Art. 8-FZ of the Russian Federation "On Accounting" and means that the company should take into account only its own property in the balance sheet of the organization. However, in accordance with the Federal Law of January 29, 1998 No. 164-FZ “On Leasing”, the organization’s balance sheet also takes into account the property provided to it under a leasing agreement;
-- the entity will continue in operation for the foreseeable future and has no intention or need to liquidate or substantially reduce operations and, therefore, liabilities will be discharged in due course (going concern assumption);
-- The accounting policy adopted by the organization should be applied consistently from one reporting year to another. This is an assumption of consistent application of accounting policies. The reliability of accounting depends on its observance. However, this is not an unconditional assumption. There may be deviations from it for objective reasons;
-- the facts of economic activity of the organization refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts. This is an assumption of temporal certainty of the facts of economic activity. Deviations from this assumption are possible.

When forming the accounting policy of the organization, based on assumptions different from the previous ones, such assumptions, together with the reasons for their application, are disclosed in the financial statements.

If, in preparing the financial statements, there is a significant uncertainty about events and conditions that may give rise to significant doubt about the applicability of the going concern assumption, then the entity indicates such uncertainty and unambiguously describes what it is associated with.

Significant methods of tax accounting are subject to disclosure in the explanatory note included in the financial statements of the organization for the reporting year.

Interim financial statements may not contain information about the accounting policy of the organization, if it has not changed since the preparation of the annual financial statements for the previous year.

Changes in the accounting policy are formalized by the relevant order (instruction). They must be introduced from January 1 of the year (beginning of the financial year) following the year of approval by the relevant administrative document.

The accounting policy was formed in accordance with such documents as:

Federal Law No. 129-FZ of November 21, 1996 “On Accounting”;

Regulation on accounting "Accounting policy of the organization" (PBU 1/98), approved by order of the Ministry of Finance of Russia dated 9L2.1998p No. 60n;

Order of the Ministry of Finance of Russia dated June 28, 2000 No. 60n “On guidelines on the procedure for the formation of indicators of financial statements of organizations”;

Regulation on accounting and financial reporting in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;

Tax Code of the Russian Federation (parts one and two);

Chart of Accounts for Financial and Economic Activities of Organizations and Instructions for its Application. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 p No. 94n;

PBU from the first to the fifteenth.

The accounting policy is formed by the chief accountant of the organization, and approved by the head of the organization, before the start of the new reporting year (period), by issuing an order. It applies from January 1 of the year following the year of its approval.

The accounting policy of the agricultural enterprise analyzed in this paper is presented in Appendix 1.

Typically, enterprises use three accounts to record taxes, namely:

account 09 "Deferred tax assets",

account 68 "Calculations on taxes and fees",

account 77 "Deferred tax liabilities".

At the enterprise studied in this work, only account 68 “Calculations for taxes and fees” is used, since the enterprise does not have tax accounting in accordance with the Regulations on the Accounting Policy of the SPK im. Lenin of the Poretsky district of the Chuvash Republic for 2006 dated March 10, 2006 (Appendix 1)

Account 68 "Calculations on taxes and fees" is intended to summarize information on settlements with the budget for taxes and fees paid by the organization, and taxes with employees of this organization.

Account 68 is credited for the amounts due on tax declarations (calculations) for contributions to the budgets (in correspondence with account 99 “Profit and Loss” - for the amount of income tax, with account 70 “Settlements with personnel for wages” - for the amount of income tax, etc.).

The debit of account 68 reflects the amounts actually transferred to the budget. Analytical accounting on account 68 is carried out by types of taxes.

Account 68 "Calculations on taxes and fees" corresponds with the accounts:

by debit by credit

19 Value added tax 08 Investments in non-current

cost of acquired assets

values 10 materials

50 Kassa 11 Farmed animals
51 Settlement accounts and fattening
52 Currency accounts 15 Procurement and acquisition
55 Special accounts for wealth

in cans 20 Main production

66 Short-term settlements 23 Auxiliary production

loans and borrowings 26 General business expenses

67 Long-term settlements 29 Service industries

credits and loans and economy

41 Items
44 Selling expenses
51 Settlement accounts
52 Currency accounts
55 Special bank accounts
70 Settlements with personnel for wages
75 Settlements with founders
90 Sales
91 Other income and expenses
98 Deferred income
99 Gains and Losses

SPK im. Lenin, in connection with the transition to the payment of a single agricultural tax, was released from the obligation to pay taxes such as corporate income tax, corporate property tax, and a single social tax. Also SPK im. Lenin is not recognized as a taxpayer of value added tax. The cooperative fulfills its obligations to pay three taxes: land, transport, unified agricultural, to the local budget. These taxes are local taxes.

According to the reporting year 2006, the unified agricultural tax was not charged due to the excess of expenditures over revenues, that is, in this case there is no basis for tax calculation. The tax rate is 6 percent.

For transport tax, the amount of payment amounted to 39,558 rubles for 15 vehicles. Other vehicles of the cooperative are subject to tax benefits, as they are used in agricultural work for the production of agricultural products.

For land tax, the amount of payment amounted to 27,914 rubles. The tax rate is 0.3 percent.

To account for taxes at the enterprise, three accounts are used, namely: account 09 "Deferred tax assets", account 68 "Calculations on taxes and fees", account 77 "Deferred tax liabilities". At the enterprise studied in this work, only account 68 “Calculations for taxes and fees” is used, since the enterprise does not have tax accounting in accordance with the Regulations on the accounting policy of the SPK im. Lenin of the Poretsky district of the Chuvash Republic for 2006 dated March 10, 2006 (Appendix 1)

When using the direct costing method

Table 2.4.3. when using the "Standard-cost" method
Table 2.4.4. Statement of results for ordinary activities when applying the Standard-Cost method

2.5. Sample workflow schedule

Table 2.5.1

2.6. Exemplary accounting information processing technology
2.7. Approximate procedure for conducting an inventory
2.8. Approximate procedure for organizing internal control
2.9. Asset and liability valuation methods

A. Non-current assets
B. Inventories
B. Cost of production
D. Accounts receivable
D. Accounts payable

Accounting policy of an agricultural enterprise

For them, PBU 1/2008 in the new edition provides for the observance of a certain sequence when considering a role model (clause 7.1):

IFRS standards;
provisions of federal or industry standards of Russian accounting that are close in meaning;
existing recommendations.

The above innovation is not the only one introduced in PBU 1/2008 by order No. 69n. However, their purpose is to clarify basic principles formation of accounting policies, their linkage with the updated provisions of the law "On Accounting" dated 06.12.2011 No. 402-FZ and convergence with the principles on which IFRS standards are based, rather than concretization of accounting methods.
Therefore, we will not consider these changes in more detail. Sufficiently voluminous comments on them are given in the information message of the Ministry of Finance of Russia dated 02.08.2017 No. IS-accounting-9.

Accounting policy of eskhn in 2018

Attention

When forming the accounting policy of an organization in a specific direction of maintaining and organizing accounting, one of the several methods allowed by the legislation and regulations on accounting is selected. If, on a specific issue, the regulatory documents do not establish methods of accounting, then when forming an accounting policy, the organization develops an appropriate method, based on the provisions of accounting.

The accounting policy adopted by the organization is framed by the relevant organizational and administrative documentation - Regulations on accounting and financial reporting.

Accounting policy of agricultural enterprises

Sample reporting forms for an on-farm unit

Cost Report for Ordinary Activities
Statement of results for ordinary activities
Cost Report for Ordinary Activities
Statement of results for ordinary activities
Operating expenses report
Operating Income Statement
Report on non-operating expenses
Report on non-operating income

Appendix N 7. A sample of the design of the workflow schedule

Actual workflow schedule
Flowchart of the workflow for the "Crop growing" section
Network diagram of the workflow for the "Crop growing" section

Annex No. 8.

Ready-made accounting policy - a sample for an organization

Thus, the amount of monthly expenses will be 108.357 rubles. (10.402.300 rubles / 8 years * 12 months). Clear Pole has the right to reflect the costs of land from June 2017 (from the date of registration of ownership). If you combine the payment of unified agricultural tax and UTII, then you should supplement the text of the accounting policy with the procedure for organizing separate accounting and the tax calculation mechanism within each of the applicable tax regimes. How to draw up and approve a document The accounting policy of the UAT payer is drawn up in accordance with the general requirements.
Read also the article: → "Conditions for the application of the Unified Agricultural Tax + infographics, payers, calculation." When compiling a document, proceed according to the algorithm below:

Prepare a draft document.

Accounting policy

Important

FTS (not later than it is provided by the current legislation). In the event that for the conduct of agricultural activities you acquire land, then the period for recognizing the costs of their acquisition should be reflected in the accounting policy.

Info

At the same time, consider the following: the legislation determines the period for recognizing land costs for at least 7 years. Example #1. LLC "Chistoe Pole" is engaged in the cultivation and sale of wheat, is a payer of the Unified Agricultural Tax.

In February 2017, Chistoye Pole acquired a land plot from JSC GlavProm:

the cost of land is 10.402.300 rubles;
"Clean Pole" paid the cost of the land on 04.02.17;
The act for obtaining land was signed on 18.02.17;
06.17 "Clean Pole" received a certificate of ownership of the site.

According to the provisions of the accounting policy of Chistoye Pole LLC, the period for recognizing expenses for the purchase of land is 8 years.

ESHN + infographics, calculation4. Step-by-step instruction registration of private household plots5. Taxation of peasant farms: comparison of OSNO, STS, ESHN regimes6. How to switch to the ESHN from the general regime and the simplified tax system? Infographics7. How to register a KFH: step by step instructions8. Application of UAT for KFH: infographics, calculation example, payment terms Sample accounting policy for an agricultural enterprise Below is an exemplary accounting policy for an agricultural enterprise that pays UAT.

Khlebodar Limited Liability Company ORDER No. 143-18/4 on approval of the accounting policy for tax purposes Krasnodar on November 26, 2016 I ORDER:

Approve the accounting policy for tax purposes.
To impose control over the execution of the order on the chief accountant Khvostov G.N.
The date of entry into force of the accounting policy is 01/01/2017.

Appendix to the order - accounting policy for tax purposes.

Accounting policy of an agricultural enterprise sample

Then, changes were made to the proposed example of accounting policy, which come into force on 01/01/2018. The resulting result can be downloaded from the link. Download Sample When Businesses Approve Accounting Policies First, let's dispel the long-held myth that accounting policies need to be approved annually.
In fact, if there are no changes, then the adopted policy must be consistently applied from year to year - art. 8 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ. For organizations, the following deadlines apply in terms of developing and approving accounting policies: Situation Accounting policy for accounting for NU Creation of a new organization Within no more than 90 days from the date of registration (clause 9 PBU 1/2008, approved by order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n) Not later than the end date of the first tax period for the organization (clause 12 of Art.

Accounting policy for an agricultural enterprise example

Regulations on the inventory of property and financial liabilities (annex to the order on accounting policies for accounting purposes)

1. General Provisions
2. General rules inventory
3. Rules for conducting an inventory of certain types of property and financial obligations
- Inventory of fixed assets
- Inventory intangible assets
- Inventory of financial investments
- Inventory of inventory items
- Inventory of work in progress and deferred expenses
- Inventory of animals and young animals
- Inventory of funds, monetary documents and forms of documents of strict accountability
- Calculation inventory
- Inventory of reserves for future expenses and payments, estimated reserves

Accounting policy of an agricultural enterprise example

Calculation and payment of the Unified Agricultural Tax 5. Before July 15 of the current year, calculate the amount of the advance payment for the Unified Agricultural Tax for the reporting period. Accounting policy of an agricultural enterprise example 2014 Calculation is carried out according to the formula: A \u003d (Dox - Ex) * 6%,

where A is the amount of the advance payment;
Doh - an indicator of income for the 1st half of the current year according to the Book of Accounting for Income and Expenses;
Expenses - an indicator of expenses for the 1st half of the current year according to the Book of Income and Expenses.

6. Before March 1 of the next year, calculate the amount of the annual payment for the UAT for the previous tax period.

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1. Cash accounting

2. Accounting for settlements

3. Accounting for inventories and finished products

4. Accounting for animals for growing and fattening

5. Accounting for fixed assets and intangible assets

6. Accounting for labor and its payment

7. Sales accounting

8. Accounting for other income and expenses 9. Accounting for capital, funds, reserves and financing

10. Accounting for long-term investments (capital investments)

11. Accounting for financial investments

12. Accounting for profit and loss

13. Consolidated synthetic accounting

14. Accounting policy

1. Cash accounting

Accounting for cash

In each organization, funds are constantly continuously and simultaneously at all stages of the circulation (D-T ... P ... T "-D"). It follows from this that the organization must always have a supply of cash.

In accordance with regulatory documents:

1. Decree of the Presidium of the Russian Federation “On additional measures to restrict cash circulation” dated 14.06.92 No. 622;

2. Letter of the Central Bank of the Russian Federation dated 04.10.93 No. 18 “On approval of the procedure for conducting cash transactions in the Russian Federation with annexes”;

3. Letter of the Central Bank of the Russian Federation of April 12, 2001 No. 2-P “Regulations on non-cash payments in the Russian Federation”;

4. Instructions of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities in one transaction”;

5. Law of the Russian Federation of October 19, 1992 No. 3615-1 “On currency regulation and currency control” all enterprises, regardless of their organizational and legal form, must comply with the following rules: keep their funds in banking institutions; make settlements on its obligations with other organizations in a non-cash manner through banking institutions; have cash in his cash desk within the limits established by banking institutions in agreement with the head of the organization; deposit all cash in excess of established limits the balance of cash on hand in the manner and terms agreed with the institutions of banks; have the right to keep cash in their cash desks in excess of the established limits only for wages, social benefits. insurance, pensions, and only for a period not exceeding three working days, including the day of receipt of money in bank institutions.

Cash at enterprises can be in the form of cash on hand, kept in a bank on settlement accounts, on special accounts for targeted funds, on special accounts, and also used in the form of letters of credit, check books, etc.

To account for all types of funds in the chart of accounts, a special section is allocated with accounts: 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks", 57 "Transfers on the way".

The main tasks of cash accounting are: ensuring their safety and proper use, strict adherence to the established rules for maintaining cash and banking operations, the correct execution of cash flows in documents and accounting registers.

Acceptance and withdrawal of cash, registration of cash documents, maintenance of the cash book, revision of the cash desk and control over compliance with cash discipline is carried out in accordance with the letter of the Central Bank of the Russian Federation dated 04.10.93 "On Approval of the Procedure for Conducting Cash Operations in the Russian Federation". The cashier bears full responsibility for the safety of funds and monetary documents in the cash register.

Acceptance of cash by cash desks of enterprises is carried out according to cash receipt orders signed by the chief accountant or a person authorized to do so by a written order of the head of the enterprise.

On receipt of money, a receipt is issued to the cash receipt order signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.

The issuance of cash from the cash desks of enterprises is carried out according to cash orders or duly executed other documents (payrolls (settlement and payment), applications for the issuance of money, invoices, etc.) with the imposition of a stamp on these documents with the details of the cash order. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so.

In cases where the documents, applications, invoices, etc. attached to the expenditure cash vouchers have a permit inscription of the head of the enterprise, his signature on the expenditure cash vouchers is not required.

Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the register of incoming and outgoing cash documents. Registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machinogram "Insert sheet of the register of incoming and outgoing cash orders", compiled for the corresponding day, the formation of data for accounting for the movement of funds for the intended purpose is also provided.

All cash receipts and disbursements of the enterprise are recorded in the cash book.

Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the enterprise.

Entries in the cash book are kept in 2 copies through carbon paper with a ballpoint pen. The second copies of the sheets must be detachable and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of the sheets are numbered with the same numbers.

The company's cash book is kept in an automated way, in which its sheets are formed in the form of a machine-gram "Insert sheet of the cash book". Simultaneously with it, a machine-gram "Cashier's report" is formed. Both named machine-grams are compiled by the beginning of the next working day, have the same content and include all the details provided for in the cash book form. The numbering of the sheets of the cash book in these machine diagrams is carried out automatically in ascending order from the beginning of the year. Based on the report of the cashier, cash transactions for the receipt of money during the month are recorded in the statement No. 1a -APK, and the issuance of money from the cash desk in the correspondence of accounts is reflected in the journal warrant No. 1-APK. The results for the month from the statement No. 1a -APK and the journal of the order No. 1-APK are transferred to the General Ledger. In the enterprise, the journal-order replaces the account analysis.

Within the time limits set by the head of the enterprise, as well as when changing cashiers at each enterprise, a sudden audit of the cash desk is carried out with a full sheet-by-sheet recalculation of cash and checking other valuables in the cash desk. The balance of cash on hand is checked against the accounting data in the cash book. For the audit of the cash register, a commission is appointed by order of the head of the enterprise, which draws up an act. If an audit detects a shortage or excess of valuables in the cash register, the act indicates their amount and the circumstances of their occurrence, since the automated maintenance of the cash book is checked for the correct operation of the software for processing cash documents.

The movement of money on the cash register in the system of accounting accounts is recorded on the active account 50 "Cashier". Account 50 has three sub-accounts: 50-1 "Cashier of the organization", 50-2 "Operating cash desk", 50-3 "Money documents".

On the subaccount 50-1 "Cash desk of the organization" cash in the cash desk of the organization is taken into account.

Sub-account 50-2 "Operating cash desk" takes into account the availability and movement of funds in the cash desk of commodity offices and other organizations in transport.

Sub-account 50-3 "Money documents" on this sub-account postage stamps, paid tickets and other monetary documents located at the cash desk of the organization should be taken into account. Monetary documents are recorded on account 50 "Cashier" in the amount of actual acquisition costs.

The debit of account 50-1 reflects the receipt of money at the cash desk. The credit of account 50-1 reflects the expenditure of cash.

Correspondence on account 50 "Cashier"

		Corresponding accounts

	Received money in the cashier from the current account Money received in return from accountable persons was credited Received money in the cashier in the order of a short-term loan Received money at the cash desk from special bank accounts Wages issued to workers and employees Money issued to accountable persons Minor general expenses paid from the cash desk Transferring money from the cash register to a bank account Money from the cash register to pay off debt on loans Purchased monetary documents Spending or selling monetary instruments

Accounting for funds in the current account.

All free funds of the organization are kept in serviced banks on specially opened settlement accounts. The bank assigns a number to each settlement account, which must be indicated on all documents when debiting or receiving money to the account.

To open a settlement account, SEC Okinsky submitted the following documents to the bank:

1. Application for opening an account in a special form.

2. Card with sample signatures of the head and chief accountant with a seal imprint (2 copies).

3. The decision of the city administration to create an organization.

4. A copy of the approved charter, lease agreements, a document for the right to use land, etc.

The Bank opens settlement accounts for taxpayers only upon presentation of a document confirming their registration with the tax authority.

Payments from the current account are made on the basis of administrative documents of farms and according to payment documents of recipient organizations - these are cash checks, payment orders, payment requests, etc. To control the movement of funds in bank accounts and to reflect these operations in accounting, agricultural enterprises periodically receive bank account statements.

The accounting register, which reflects transactions on the current account, is the journal-order No. 2-APK and statement No. 2 "a". Since accounting is partially automated on the farm, the journal-order is not kept, but the account is analyzed. At the end of the month, in the order journal, in this case, the results are displayed, which are transferred to the General Ledger.

Accounting for the movement of funds in the economy is kept on the active account 51 "Settlement account". The debit represents the receipt of funds in the bank account. The credit of account 51 reflects the amounts received from the bank or transferred to other accounts or other organizations.

Correspondence on account 51 "Settlement account"

	Corresponding accounts

Received money from procurement organizations
Received debt from other debtors
Received a short-term bank loan to the current account
Debt paid to suppliers
Debts to financial authorities for payments to the budget are listed
The debts to the authorities are listed social insurance and ensure
Repaid short-term bank loan
Debts paid to creditors

Accounting for funds in foreign currency accounts.

Organizations may have foreign currency accounts in which funds are kept in foreign currency. Cash in foreign currencies and operations with them are accounted for on sub-accounts of the main account 52 "Currency accounts" in rubles in amounts determined by converting foreign currency at the rate in force on the date of issue of monetary settlement documents. At the same time, these funds and transactions are reflected in the currency of settlements and payments, the rate of which can be set at the bank. The requirement of the PBU 3/2000 standard on the need to maintain accounting for foreign exchange transactions in two assessments:

In the currency of settlements and payments;

In rubles.

Correspondence on account 52 "Currency account"

	*Corresponding accounts*

Funds were credited to the foreign currency account for incoming proceeds from foreign buyers for shipped products and export services rendered
Received credits and loans in foreign currency
Deposits from the founders in foreign currency were received to the foreign currency account
Receipt of debt to a foreign currency account from various foreign debtors
Funds were credited to the foreign currency account for the amount of positive exchange rate differences from the revaluation of account balances
Transfer to the bank of amounts subject to mandatory sale in the domestic foreign exchange market
Repayment of debts to suppliers for imported goods and services
Issuance of currency to employees sent on a business trip abroad
Payment for bank services from a foreign currency account
Write-off of funds from a foreign currency account for the amount of negative exchange rate differences from the revaluation of account balances

The accounting register for account 52 is the journal-order No. 2-APK and the statement of debit turnovers to it. After mutual reconciliation of these totals on account 52 with other corresponding accounts, the entries are transferred to the General Ledger.

Accounting for funds in special bank accounts.

To account for special-purpose funds, the Chart of Accounts provides for account 55 “Special accounts in banks”, which is active in relation to the balance sheet. It can have the following sub-accounts:

55-1 "Letters of credit";

55-2 "Checkbooks";

55-3 "Deposit accounts".

Analytical accounting of cash flow on balance sheet account 55 is carried out separately for each account opened with a bank or a letter of credit issued, a checkbook received, etc. Accounting registers for account 55 are journal-order No. 3-APK and statement No. 25-APK. After a month, the total amounts of credit turnover (journal-order No. 3-APK) and the amounts that make up them are recorded in the General Ledger in the prescribed manner. The Okinsky agricultural production cooperative does not maintain this account.

Accounting for cash on the way.

In addition to cash on hand and on bank accounts, enterprises can have cash in transit, which are accounted for on account 57 “Transfers in transit”. Account 57 is intended to summarize information on the movement of funds in the currency of the Russian Federation and foreign currencies in transit, i.e., amounts of money deposited in the cash desks of credit organizations, savings banks or cash desks of post offices for crediting to a current account or other account of the organization, but also not enrolled as intended. Operations on account 57, as well as on account 55, are reflected in the journal-warrant No. 3-APK; for these purposes, special sections of the journal-warrant are used. Here, the credit turnover of these accounts is recorded in the context of the corresponding accounts. Analytical accounting of transactions according to the account data is also carried out in statement No. 25-APK. At the end of the month, in the journal order No. 3-APK, the credit turnover is calculated, and in the statement No. 25-APK, the debit turnover and the balance at the end of the month is displayed for each account, subaccount and analytical account. The final entries are transferred to the General Ledger.

2. Accounting for settlements

The main regulatory documents for accounting for settlements:

1. Federal Law "On Accounting" dated November 21, 1996 No. 129 FZ

2. Civil Code of the Russian Federation. Parts 1 and 2. - M .: Prospect, 1998.

3. Regulations on accounting and financial reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. No. 38n (as amended by the Order of the Ministry of Finance of the Russian Federation of March 24, 2000 No. 31n)

4. Chart of accounts for financial and economic activities of the organization and instructions for its application. Approved Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. No. 94n.

5. "On the forms of financial statements of organizations." Order of the Ministry of Finance of the Russian Federation dated 13.01.2000 No. №4n

6. "On a bill of exchange and a promissory note". Federal Law of March 11, 1997 No. 48 -FZ.

7. Regulation on accounting "Income of the organization" PBU 9/99. Approved Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. No. 32n.

8. About non-cash payments of the Russian Federation. Regulation of the Central Bank of the Russian Federation dated 12.04.2001. No. 2-n.

The main tasks of accounting for settlement transactions are:

control over compliance with the established rules of settlement relations and the correct documentation of transactions;

timeliness of settlements with all counterparties and prevention of overdue amounts of receivables and payables;

· timeliness and accuracy of reflection in accounting registers of settlements with all organizations and persons, as well as periodic reconciliation of accounting data.

Accounting for settlements with suppliers and contractors.

Agricultural enterprises record settlements with suppliers and contractors for purchased goods, work performed and services rendered on account 60 “Settlements with suppliers and contractors”. The account is passive and has a credit balance. On account 60, settlements with suppliers and contractors are taken into account:

received commodity and material assets, accepted work performed and consumed services, including the provision of electricity, gas, steam, water, etc., as well as for the delivery or processing of material assets, settlement documents for which are accepted and payable through a bank;

commodity - material assets, works and services for which settlement documents from suppliers or contractors have not been received (non-invoiced deliveries);

· surpluses of commodity - material values revealed at their acceptance;

received transportation services, including settlements of shortfalls in the tariff (freight), as well as for all types of communication services, etc.

Account 60 is credited for the cost of inventory items actually received or accepted for payment, services consumed and work in correspondence with the debit of the corresponding accounts of inventory items or costs. Regardless of the assessment of inventory items indicated on material accounts, account 60 “Settlements with suppliers and contractors” is credited for the amount of settlement documents (invoices, payment requests, etc.). for non-invoiced deliveries (in the absence of invoices or other settlement documents), account 60 is credited for the cost of received valuables at planned accounting prices. Settlements with suppliers and contractors at the enterprise are planned payments.

The debit of account 60 takes into account the amounts paid in repayment of debts to suppliers and contractors, made by the economy in accordance with the terms of the contract, preliminary and other payments to suppliers.

If the farm settles accounts with suppliers for incoming material assets using an acceptance form, the order of entry on the accounts will be as follows:

1. On the basis of the invoice and acceptance act, material assets were credited with the accrual of debt to the supplier Dt 10, 41 - Kt 60

2. after payment from the corresponding account of the payment request received from the supplier, on the basis of a bank statement, an entry is made for writing off the debt Dt 60 - Kt 51.

With a letter of credit form of payment, the following correspondence of accounts is drawn up:

1. A letter of credit was issued from a current account or at the expense of a bank loan to the supplier Dt 55-1 - Kt 51 (or the corresponding loan account

2. Based on the bank's documents on the use of the letter of credit by the supplier, its amount was debited and the debt accrued from the supplier Dt 60 - Kt 55 1.

3. material assets were credited and the debt was written off from the supplier Dt 10, 41 - Kt 60.

If part of the letter of credit remains unused, then the balance is returned and credited to the settlement or loan account, respectively.

Accounting for settlements using settlement checks is carried out in approximately the same way as for letters of credit. The economy of SPK "Okinsky" uses the first variant of calculations when making settlements with suppliers and contractors.

The main document for settlement relationships with suppliers is an invoice, which serves as the basis for issuing relevant bank payment documents for the transfer of debt: payment requests, letters of credit, payment orders, settlement checks. The invoice is issued by the supplier for the released (shipped) inventory items.

A specialized invoice is issued by the supplier to the buyer in two copies. The first copy within 10 days from the date of shipment is provided to the buyer; it gives the right to account for VAT after payment for the goods. The second copy of the invoice remains with the supplier to be reflected in the sales book and charge VAT on sold products. The invoice must contain the details: its serial number, the name of the supplier and his address, the bank account number at his location, the station of departure and destination of the cargo, the date and method of shipment, etc.

Incoming materials that are not accompanied by payment documents from suppliers (non-invoiced deliveries) are credited according to the act of acceptance of materials drawn up in the warehouse. Posting of uninvoiced supplies is carried out at accounting or market prices, if the actual cost of materials is used as accounting prices, and reflected in the debit of account 10 "Materials" from the credit of account 60. After receiving settlement documents for uninvoiced supplies, their price is adjusted taking into account the received documents. At the same time, the settlements with the supplier are specified.

Currently, settlements with the use of bills of exchange are recorded on the same accounts that reflect settlements without the use of bills of exchange. The allocation of settlements using bills of exchange is carried out in analytical accounting.

Promissory notes issued for the purchase of inventory items are reflected in the credit of account 60 "Settlements with suppliers and contractors" or other similar accounts. On these accounts, the debt secured by the promissory note is listed until the moment of its repayment. As the debt on promissory notes is repaid, it is written off to the debit of account 60 from the credit of accounts for accounting for funds (50, 51, 52, etc.). Bills of exchange with an overdue payment term are reflected in the analytical accounting separately. When issuing promissory notes that provide for the payment of interest for the use of the received goods without paying for it for a certain period, the amount of interest paid is attributed to an increase in operating expenses. Moreover, if the accrued interest is paid in the current reporting period, then they are reflected in account 91 "Other income and expenses".

Analytical accounting on account 60 "Settlements with suppliers and contractors" is kept for each presented invoice, and settlements for planned payments - for each supplier and contractor.

In the registers of the journal - order form of accounting, settlements with suppliers are recorded in the journal - warrant No. 6-APK and registers of transactions for settlements with suppliers and contractors (annex to the journal - order No. 6APK). If there are one-time transactions with suppliers, entries are made directly in the journal - order No. 6-APK, but if systematic settlements are made with suppliers for many transactions during the month, then they are preliminarily accumulated in registers.

Journal - order No. 6-APK on account 60 "Settlements with suppliers and contractors" is opened for a quarter. Registers of transactions for settlements with suppliers (contractors) are kept separately for each supplier for the same period as the journal - warrant. At the end of the month, in the journal - order No. 6-APK, the balances are displayed: by debit - the amounts paid to suppliers; on credit - the amounts due to be paid to suppliers. In SPK "Okinsky" journal-order No. 6 replaces the analysis of the account.

Accounting for settlements with buyers and customers.

Settlements of an agricultural enterprise with procurement organizations and other buyers for sold products are recorded on balance sheet account 62 “Settlements with buyers and customers”. This account is active and has a debit balance. It takes into account the debt of procurement organizations and other buyers in favor of the economy. Operations on the sale of agricultural products to procurement organizations and other buyers are reflected in this account as follows. On the debit of the account they show debts in favor of the economy from the relevant procurement organizations and other buyers for the products sold to them, on the credit, the repayment of this debt.

According to account 62 “Settlements with buyers and customers”, depending on the types of settlement transactions, subaccounts are distinguished: 4 “Promissory notes received”, 62-5 “Settlements with other buyers and customers”.

Sub-account 1 takes into account settlements with procurement organizations for agricultural products sold in the order of fulfillment of state contracts (contracts) for the supply of products.

On subaccount 2, settlements with buyers are taken into account in the acceptance form; on sub-account 3 - in case of settlements in the order of planned payments.

Sub-account 4 reflects bills received from buyers instead of direct payment for products sold.

Sub-account 5 takes into account settlements with various enterprises and organizations for sold agricultural and other products, settlements with the population (sales of products to state farm workers, other citizens), other settlements with buyers and customers for work and services performed.

Accounting bills at the supplier. Organizations that have received bills of exchange from buyers record the received bills on account 62 "Settlements with buyers and customers", sub-account "Promissory notes received". Account 62 is debited to the amounts indicated in the bills from the credit of the accounts for the sale of finished products (90) or other types of property (91).

Paid promissory notes are reflected in the debit of cash accounts and in the credit of account 62.

In accordance with PBU 9/99 (clause 6.2), when selling products (works, services) on the terms of a commercial loan provided in the form of a deferral and installment payment, the proceeds are accepted for accounting in the full amount of receivables.

Promissory notes not paid on time are considered to be canceled. The nominal amount of a rejected bill with interest is debited from account 62, subaccount "Promissory notes received", to the debit of account 76 "Settlements with various debtors and creditors", subaccount 2 "Settlements on claims".

Prior to the due date of payment on the bill, the organization - the holder of the bill can get loans from banks against the bill. Received loans are reflected in the credit of account 66 "Calculations on short-term loans and borrowings" or 67 "Calculations on long-term loans and loans" and the debit of cash accounts (50, 51, 52, etc.) in the amounts actually received. At the same time, the debt on settlements with buyers, secured by bills, continues to be accounted for accounts receivable (62, etc.).

If the drawer or other payer fails to fulfill its debt obligations, the organization - the holder of the bill is obliged to return the funds received as a result of discounting the bills to the banks. The transferred funds are debited from the credit of cash accounts to the debit of accounts 66 or 67. Overdue obligations on promissory notes remain on accounts receivable.

Correspondence on account 62 "Settlements with buyers and customers"

To reflect settlements with procurement organizations and customers in the system of accounting registers, a journal is intended - order No. 11-APK and statements No. 62-APK, 63 -APK, 64-APK. To obtain analytical data on the status of settlements with each buyer and customer, account 62 also maintains statements No. 38-APK of analytical accounting of settlement operations.

Accounting for credits and loans.

Peculiarities of agricultural production make it necessary to attract additional sources of financing in the form of bank loans. The procedure for issuing and repaying loans is determined by legislation and loan agreements drawn up on its basis. The contracts indicate the objects of lending, the conditions and procedure for granting a loan, the terms of its repayment, interest rates, the procedure for their payment, the rights and responsibilities of the parties, the forms of mutual security of obligations, the list and frequency of submission of relevant documents, etc. In order to receive loans, the organization is obliged to provide relevant documents to the bank institutions: an application, copies of balance sheets and constituent documents, a feasibility study of the loan, etc.

Distinguish bank credit and commercial credit (loans). A commercial loan (loan) is provided by one organization to another, usually in the form of a deferral of payment of funds for goods sold. In addition to money, things can be the subject of a loan agreement.

Unlike banks, commercial organizations cannot provide a loan from other people's funds temporarily held by the lender. In addition, organizations that do not have a banking license cannot systematically engage in lending activities. The criteria for systematicity are not specified by law, and the decision on this issue depends on the supervisory authority or arbitration court.

Accrued interest on loans received against investment assets are included in their initial cost and reflected in the debit of accounts 07 "Equipment to be installed" and 08 "Investments in non-current assets".

Interest accrued by organizations for keeping funds in banks is reflected in the debit of cash accounts and the credit of account 91.

Exchange differences on the principal amount of debt on loans and accrued interest, arising from a mismatch in the time of receipt and repayment of the loan and the accrual and transfer of interest amounts, are reflected in accounts 91, 66 and 67. At the same time, positive exchange differences are reflected in the debit of accounts 66 and 67 and credit of account 91, and negative - on the debit of account 91 and credit of accounts 66 and 67.

Credits and loans can be short-term (issued for a period of not more than 12 months) and long-term (for a period of more than 12 months).

To account for short-term and long-term loans, accounts 66 “Settlements on short-term loans and borrowings”, 67 “Settlements on long-term loans and borrowings” are used. These are passive accounts; their credit reflects the debt of the organization. The debit turnover shows the amount of repaid loans and borrowings, the loan turnover shows the increase in debt. The following sub-accounts are opened on the farm to account 66:

66.1 "Short-term credit",

66.2 "Overdraft Credit".

Received credits and loans are reflected in the credit of accounts 66 and 67 in correspondence with the debit of the accounts:

50,51,52, 55 - Short-term and long-term loans received: in cash; to the current account; in foreign currency; by transferring money to special bank accounts;

60 - Received short-term and long-term loans to pay off accounts payable on acquired assets;

76 - Insurance premiums were paid at the expense of a short-term and long-term credit or loan.

From the credit of accounts 66, 67, the following entries are made to the debit of the accounts:

07 - Interest on a short-term or long-term credit (loan) is assigned to increase the cost of purchased equipment;

08, 10, 11, 41, 91 - Interest on a short-term or long-term credit (loan) is attributed to an increase in capital investments; the cost of purchased materials; the cost of purchased animals; the value of the purchased goods; for other income and expenses.

Analytical accounting of credits and loans is organized by their types, terms, credit institutions and lenders. Synthetic accounting is kept in the journal-order No. 4-APK based on bank statements. In SPK "Okinsky" this log-order is not kept, it is replaced by the analysis of the account.

Accounting for taxes and fees.

SPK Okinsky, like all other enterprises, makes payments to the budget: payment for land, unified agricultural tax, transport tax, personal income tax, state duty, etc. Agricultural enterprises take into account all of the listed types of settlements with financial authorities on account 68 “Calculations for taxes and fees” , which is active-passive and may have a detailed balance. On credit, the balance reflects the debt of the economy in favor of the financial authorities for payments to the budget, on the debit - the debt of the financial authorities in favor of the economy. As a rule, the account has a credit balance. In addition, under account 68, enterprises take into account settlements on extra-budgetary payments: to road funds.

On the credit of account 68 reflect the accrued amounts of payments to the budget. The debit of this account records the repayment of debts to financial authorities for payments to the budget, as well as the accrued amounts of value added tax. Taxes on employees' wages are reflected according to the payroll data. With regard to specialized taxes and fees paid to road funds, they are also taken into account on account 68 “Calculations on taxes and fees”. Consider correspondence accounts.

· Land payments. The accrued amounts of land payments are attributed to the corresponding costs accounted for in the accounts according to the ownership of the land used: 20 - for land accounted for in the production process; 08 - "Investments in non-current assets" - for land plots on which construction projects are being built; 23 - "Auxiliary production" - for land plots occupied by these industries "Workshops, machine yards, garages, machine ranges, etc."; 29 - “Service industries and farms” - for lands under housing and communal services, social and cultural facilities, canteens, etc. In this case, in all cases, the corresponding account for the loan will be account 68, the subaccount “Calculations on land tax”. If there is no firm fixing of land, then it is practiced to allocate the amounts of land payments to account 26 “General business expenses”. The transfer of amounts of accrued land payments is reflected in the debit of account 68, sub-account "Calculations on land tax", and the credit of account 51 "Settlement accounts".

Personal income tax in agricultural enterprises is reflected in the accounts in the generally established manner: loan 68, sub-account “Calculations on income tax with individuals”- debit of account 70 “Settlements with personnel for wages” when transferring tax amounts: debit 70-credit 51. Taxation of payments to an employee with personal income tax is carried out in the manner prescribed by Chapter 23 of the Tax Code of the Russian Federation. Payers of personal income tax are individuals in favor of whom income subject to taxation is paid. At the same time, the organization that pays income in favor of individuals, clause 1 of Article 226 of the Tax Code of the Russian Federation, is obliged to calculate, withhold from individuals in whose favor income is accrued and paid, and to pay income tax amounts, according to ownership. Tax amounts are calculated by the organization on an accrual basis from the beginning of the year based on the results of each month. Withholding the accrued amount of tax is carried out directly from the employee's income when they are actually paid. The organization is obliged to transfer to the budget the amount of calculated and withheld tax no later than the day of actual receipt of cash in the bank for the payment of income (wages), as well as the day of transfer of income from its bank accounts to the accounts of employees or, on their behalf, to the accounts of third parties ( clause 6 of article 226 of the Tax Code of the Russian Federation). Wages are subject to personal income tax at a rate of 13% (clause 1 of article 224).

ESHN - single agricultural tax. SPK "Okinskiy" started paying this tax in 2004. The object of taxation of the UAT is income reduced by the amount of expenses. The tax base is the monetary value of income reduced by the amount of expenses. The procedure for determining and recognizing income and expenses is established by Article 346.5 of the Tax Code of the Russian Federation. The tax period for ESHN is a calendar year, the reporting period is half a year. The tax rate is 6%. UAT payers are required to submit tax returns to the tax authorities at the end of the tax and reporting periods. The deadline for organizations to submit declarations based on the results of the tax period is no later than March 31 of the next year. In the same period, the UAT calculated at the end of the year is subject to payment.

The declaration on the results of the half-year is submitted no later than 25 days from the date of its end.

Calculation of these taxes at the enterprise is made on the computer.

Accounting for social insurance and security payments.

Account 69 “Settlements for social insurance and security” keeps records of settlements for social insurance (sub-account 1), pension provision (sub-account 2), medical insurance (sub-account 3).

All transactions for settlements with social insurance organizations are recorded on subaccount 1 of account 69. The credit of this subaccount is credited with the amounts accrued to social insurance bodies. In addition, the loan reflects the amount of receipts from trade union members for partial payment of the cost of preferential vouchers and from trade union bodies for reimbursement of the excess of social insurance costs over the amount of deductions.

Analytical accounting for sub-account 1 of account 69 is carried out by type of settlement with social insurance authorities.

Correspondence on account 69 "Calculations for social insurance and security"

In the registers of the journal-order form of accounting, settlements with social insurance authorities are recorded in the journal-order No. 10-APK, carried out manually, not on forms. On a monthly basis, the credit turnover as a whole and on the corresponding accounts are transferred to the General Ledger. Analytical accounting for sub-account 1 of account 69 is maintained by statements No. 55-APK. Accounting for settlements on payments in Pension Fund is kept on sub-account 2 “Calculations for pensions” of account 69. The credit of this sub-account reflects the amounts of accrued payments to the pension fund, in correspondence with the debit of accounts for recording production costs and other accounts to which the amounts of accrued wages (wages) are assigned . The debit of the sub-account reflects the funds transferred to the pension fund in correspondence with the credit of account 51 "Settlement account". Analytical accounting for sub-account 2 "Calculations for pensions" is carried out in statement No. 55-APK by type of payments made from the fund.

On sub-account 3, account 69 keeps records of payments for medical insurance. The accounting procedure is basically the same as for sub-account 1.

Accounting for settlements with accountable persons.

In the process of financial and economic activities, organizations use cash to settle accounts with employees on business trips, issue funds for representative purposes, to purchase goods from legal entities and individuals for cash, to pay for work performed, services rendered, as well as for other economic - operational goals.

The main type of accountable transactions is the payment of travel expenses. Accountable amounts are called cash advances issued to employees of the organization from the cash desk for small household expenses and travel expenses. The procedure for issuing money under the report, the amount of advances and the terms for which they can be issued are established by the rules for conducting cash transactions.

Organizations, in accordance with the collective agreement or local regulatory act of the organization, may make additional payments related to business trips in excess of the established norms. Additional payments are attributed to the cost of production. However, for tax purposes, travel expenses are accepted within the established limits.

Accountable amounts are taken into account on the active synthetic account 71 "Settlements with accountable persons". On the debit of the account, the amounts issued under the report are recorded, on the credit - written-off debts from accountable persons according to the submitted reports, as well as the return of unused amounts of advances.

The issuance of cash advances to accountable persons is reflected in the debit of account 71 and the credit of account 50 "Cashier". The direction on a business trip is issued by order of the head of the enterprise. Upon returning from a business trip, the employee must, within three days, submit to the head of the enterprise for approval an advance report with the attachment of a travel certificate and documents confirming the reliability of the expenses incurred. The chief accountant is responsible for the correct execution of the issuance of advances and verification of the advance report. He also exercises control and verification of the timely provision of advance reports and the delivery by accountable persons of the unspent part of the advance. Unpaid debt can be deducted from wages.

Expenses paid from accountable amounts are written off from the credit of account 71 to the debit of accounts 10 "Materials", 26 "General expenses", etc., depending on the nature of the expenses. The balances of unused amounts returned to the cash desk are written off from accountable persons to the debit of account 50 "Cashier". Analytical accounting of expenses with accountable persons is carried out for each advance payment.

The amounts of advances not returned by accountable persons are debited from account 71 to the debit of account 94 "Shortages and losses from damage to valuables." From account 94, the amounts of advances are written off to the debit of account 70 "Settlements with personnel for wages" or 73 "Settlements with personnel for other operations" (if they cannot be deducted from the amount of wages of employees).

When employees are sent abroad on business trips, they are given an advance payment in the currency of the country of business trip based on the established per diem and apartment rates.

The currency received from the bank is credited to account 50 "Cashier" from the credit of account 52 "Currency accounts". The currency issued under the report is debited from account 50 to the debit of account 71 and is reflected in the accounting in the currency of payment and its ruble equivalent at the rate of the Central Bank of the Russian Federation at the time of issue.

When returning from a business trip and submitting an advance report with supporting documents attached, the debt of accountable persons is debited from the credit of account 71 to the debit of account 26 "General expenses" and other accounts, depending on the type of expenses at the exchange rate on the day the report is submitted. If the exchange rate changes during the business trip, the exchange rate difference is written off to account 91 "Other income and expenses": positive - to income (debit of account 71, credit of account 91), negative - to expenses (debit of account 91, credit of account 71).

Analytical accounting on account 71 is carried out for each amount issued under the report.

Correspondence on account 71 "Settlements with accountable persons"

	*Corresponding accounts*

From the cash desk issued the amount under the report
Accountable amounts written off for the main production
The remaining accountable amount returned to the cashier
Unused accountable amount deducted from salary
Materials paid by accountable person
Goods paid by accountable person

To reflect settlements with accountable persons in the registers of the journal-order form of accounting, a journal is intended - order No. 7-APK, it combines analytical and synthetic accounting for account 71. This journal-order is not kept in SEC Okinsky, it is replaced by account analysis.

Settlements with personnel for other operations.

To summarize information about all types of settlements with employees of the organization, except for payroll settlements, with accountable persons and depositors, use synthetic account 73 "Settlements with personnel for other operations". The following sub-accounts can be opened for this account:

73-1 "Settlements on granted loans";

73-2 "Calculations for compensation for material damage", etc.

On sub-account 73-1 "Settlements on granted loans" take into account settlements with employees on loans granted to them (for individual housing construction, purchase of a garden house, etc.).

Sub-account 1 takes into account the settlements on the loans granted to the employees of the economy for individual housing construction. It should be noted at the same time that the loans themselves for individual needs received from the bank are taken into account on the sub-account “Bank loans for employees” (bank debt on loans). On the same sub-account, the debts of the employees of the enterprise on the loans transferred to them are reflected. Operations for obtaining and paying loans for individual needs are reflected in the accounting as follows.

Correspondence on account 73 "Settlements with personnel on other transactions"

On the same sub-account, they also keep records of settlements with workers and employees (collective farmers) on loans for construction garden houses. These transactions are reflected in the same order as for individual housing construction. On separate analytical accounts, settlements with employees of the enterprise on loans for other individual needs are taken into account - for the purchase of equipment and feed at the expense of contracts for raising livestock and poultry, and other entries for these analytical accounts are similar to the procedure set forth for loans for individual housing construction.

The debt for the employees of the farm on all loans issued must correspond to the debt to the bank on loans for individual needs, recorded on the corresponding sub-account of account 67.

The amount of the loan granted to the employee is reflected in the debit of sub-account 73-1 from the credit of cash accounts (50, 51, etc.).

When repaying a loan, account 73 is credited and cash accounts (50, 51, etc.) or account 70 are debited, depending on the accepted payment procedure.

If the employee does not return the loan amount issued to him, the debt is written off from the credit of subaccount 73-1 to the debit of account 91 "Other income and expenses".

On subaccount 73-2 "Calculations for compensation for material damage" take into account calculations for compensation for material damage caused by an employee of the organization as a result of theft and shortages of inventory, marriage, as well as compensation for other types of damage.

The amounts to be recovered from the employees of the organization are written off to the debit of account 73-2 from the credit of accounts 94 "Shortages from the loss and damage of valuables", 98 "Deferred income", 28 "Losses from marriage", etc. The amounts of deductions collected from employees include in the credit of sub-account 73-2 and the debit of accounts 70 (for the amount of deductions from wages), 91 (if the court refuses to recover due to an unfounded claim), etc.

To account 73 "Settlements with personnel on other operations" a subaccount "Payments for goods sold on credit" can also be opened. This sub-account takes into account settlements with the organization's personnel for certain categories of goods purchased on credit.

The operation for issuing a loan to an employee is reflected in the debit of account 73, sub-account "Settlements for goods sold on credit", and the credit of account 66 "Settlements on short-term loans and borrowings" or 67 "Settlements on long-term loans and loans". Deductions from the wages of employees in repayment of debts on loans are taken into account in the debit of account 70 "Settlements with personnel on other transactions" and the credit of account 73, sub-account "Payments for goods sold on credit". When paying off debt on loans, account 66 or 67 is debited and account 51 "Settlement accounts" is credited.

Analytical accounting on account 73 is carried out for each employee of the organization in statement No. 38-APK. Synthetic accounting is kept in the journal-warrant No. 8-APK.

Accounting for settlements with different debtors and creditors.

To account for various settlement relations with other enterprises, organizations, individuals, they use actively - passive account 76 "Settlements with various debtors and creditors". This account has two balances: on the debit - indebtedness to the economy of individual organizations and individuals; on credit - the debt of the economy to individual organizations and individuals.

The following sub-accounts can be opened for account 76:

76.1 "Settlements with different debtors and creditors"

76.2 "Settlements with parents for the maintenance of their children in children's institutions"

76.3 "Settlement of claims"

76.4 "Settlements for other transactions"

Correspondence on account 76 “Settlements with various debtors and creditors”

	Corresponding accounts

Materials received from various debtors and creditors
Received young animals
Received finished products from the population for sale
Services provided to third parties	20, 25, 26, 29, 44
Payment for goods and materials received and services rendered
Invoiced for products sold

Analytical accounting on account 76 "Settlements with different debtors and creditors" is carried out for each debtor and creditor. The balance of account 76 is determined from the turnover sheet for analytical accounts of account 76.

Accounting for settlements with various debtors and creditors within a group of interrelated organizations, on the activities of which consolidated financial statements are compiled, is kept on account 76 separately.

Primary documents: one-time contracts, invoices, acts, orders, invoices, records of settlements with the population. Primary documents are accumulated in statements to the journal - order No. 8-APK. The results of the turnover at the end of the month are transferred to the journal - order No. 8-APK.

Accounting for settlements with founders.

With the advent of joint-stock companies and companies with a share form of formation of authorized capital, a need arose for an account that would keep records of the equity participation of each founder or participant and account of income (dividends) due to each founder (participant). Account 75 “Settlements with founders” serves this purpose. The account is actively passive and has two sub-accounts: 75-1 "Settlements on contributions to the authorized (share) capital" - an active sub-account, which takes into account the amount of contributions (equity participation) of each founder (participant) and 75-2 "Calculations on the payment of income" - passive sub-account, which takes into account the accrual of income (dividends) to the founders and participants.

The first sub-account takes into account settlements with the founders on their contributions to the authorized (share) capital: the debit of the account reflects the accrual of amounts in authorized capital, on a loan - making payments, that is, repaying debts.

Sub-account 75-2 “Settlements for the payment of income” takes into account settlements with the founders for the payment of income (dividends) to them. The accrual and payment of income to employees of the enterprise who are among the founders is accounted for on account 70 “Settlements with personnel for wages”.

Analytical accounting on account 75 is maintained for each founder. In the accounting registers for analytical accounting of settlements on account 75, statement No. 42-APK of analytical accounting of settlements with founders is intended. After a month, the results of credit turnover on sub-accounts in the context of corresponding accounts, the total debit turnover and the detailed balance of debit and credit are transferred to journal-order No. 8-APK. The preliminary amounts of turnover for each offsetting account are verified in the prescribed manner with the data of other registers.

Accounting for on-farm settlements

Accounting at legal entities having branches (representative offices) or other structural subdivisions, can be carried out in various forms depending on the purpose of structural subdivisions, sources of financing their expenses, the structure of their management, territorial location and other features. The accounting procedure for the parent organization also depends on the presence or absence of a bank account with branches and a separate balance sheet.

Accounting policy of an agricultural enterprise

2017 Carryover Rules (Points) The following provisions of the proposed example enterprise policy for accounting purposes have remained unchanged from previous years and continue to apply consistently:

preamble and paras. 1–3, since the main regulatory documents, principles and assumptions for the formation of accounting policies have not changed;
pp. 4-6, since the applied norms for accounting for inventories in these aspects have not changed;
pp. 7-14, since the applicable OS standards in these aspects have not changed;
pp. 15-18, since it was decided not to change the rules set forth in them in relation to intangible assets;
pp. 19, 20, since the procedure for accounting for special equipment and workwear, which is used by the enterprise, has not officially changed and is still relevant for accounting purposes;
pp. 21-30, 35, 36, because

Accounting policy of eskhn in 2018

You can do it yourself or entrust the chief accountant.

Make the necessary adjustments to the project, and then approve the document as a manager.
After signing the UE by the head and certifying with the seal of the organization, register the document (assign a number to it and indicate the date of compilation).
Prepare an order according to which the UE comes into force.

Accounting policy of agricultural enterprises

pp. 31-34, since the organization forms and discloses reserves for doubtful debts in the reporting for accounting purposes, and the applied procedure remains relevant;
pp. 37-41, since the organization still does not apply some accounting provisions due to the specifics of its activities and the status of a small enterprise;
pp. 42–45, since the current procedure for recognizing and correcting errors, as well as making changes to the accounting policy, remains relevant;
pp. 46–50, since the applicable procedure and forms of workflow remain relevant;
clause 51, since the special inventory procedure for some accounting objects used by the organization remains relevant;
pp. 52–62, because

Ready-made accounting policy - a sample for an organization

Accounting policy is the organization's choice of options for accounting and evaluation of accounting objects for which variance is allowed, as well as the forms, techniques for maintaining and organizing accounting based on the established assumptions, requirements and characteristics of its activities (organizational, technological, number and qualifications of accounting personnel, level technical equipment of accounting workers, etc.). The basis for the formation (selection and justification) and disclosure (publicity) of the organization's accounting policy is established by the Accounting Regulation "Enterprise Accounting Policy", approved by order of the Ministry of Finance of Russia dated 28.
07. 1994, No. 100. In the Regulation, the accounting policy of an organization is understood as the set of accounting methods chosen by it - primary observation, cost measurement, current grouping and final generalizations of the facts of economic activity.

Accounting policy

When forming an accounting policy at agricultural enterprises, it is necessary to adhere to the following requirements and rules: 1) the enterprise must choose one of the several methods allowed by the legislative and regulatory acts on accounting in the Russian Federation. If, on a specific issue, these documents do not establish accounting methods, then when forming an accounting policy, the organization independently develops the necessary method based on accounting provisions; 2) the chosen methods should be installed in all structural divisions of the enterprise, regardless of their location and functioning.

Accounting policy of an agricultural enterprise example

Info

The circulation of documents at the enterprise takes place in accordance with the approved workflow schedule - the movement of documents from the moment they are compiled or received until they are archived after processing and systematization. The workflow schedule indicates the terms for compiling and submitting, as well as the procedure for processing primary documents, registering and grouping credentials with the indication of responsible persons.

Also indicate the object of taxation (income minus expenses).2 Procedure for accounting for transactions Specify the document drawn up for accounting transactions (Book of income and expenses), as well as the basis for entries (primary documents). If you use automated programs to account for transactions, then this should also be mentioned in this paragraph.

Accounting policy of an agricultural enterprise sample

The accounting policy approves: · a working chart of accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting; forms of primary documents used to reflect the facts of economic activity, for which standard forms of primary documents are not provided, as well as forms of documents for internal financial statements; the procedure for conducting an inventory of the assets and liabilities of the organization; · methods of valuation of assets and liabilities; · rules of document circulation and technology of processing accounting information; the order of control over business operations; other solutions necessary for the organization of accounting.

Business entities that are UAT payers are required to draw up an accounting policy to approve the chosen tax regime and describe the accounting rules. How the ESHN accounting policy is maintained, how to draw up and approve a document - you will find answers to these and other questions in our today's article.

General accounting policies

Along with organizations using OSNO and STS, UAT payers also need to draw up an accounting policy. Below we will describe in detail the procedure for compiling and approving the UE, as well as the provisions that should be indicated in the document.

Accounting policy at ESHN

The accounting policy is an internal regulatory document confirming the status of the company as a UAT payer. When compiling the UE, consider the need to describe the accounting rules for the purposes of taxation of the unified agricultural tax.

What provisions should be included in accounting policies

The text of the document should be drawn up in the form of separate sections, each of which should disclose provisions regarding the taxation regime, tax calculation, accounting for income and expenses, etc. The table below summarizes the main points to be included in the document.

No. p / p	Section UP	Description
1	Tax regime	In the section, write down the taxation regime (ESKhN), acting on the basis of the documents of the Federal Tax Service. Also indicate the object of taxation (income minus expenses).
2	Accounting procedure	Specify the document drawn up to record transactions (Book of income and expenses), as well as the basis for the records (primary documents). If you use automated programs to account for transactions, then this should also be mentioned in this paragraph.
3	Accounting procedure	So the basis for taxation of the UAT is income minus expenses according to accounting data, in the UE of an agricultural company, the organization of accounting and systematization of data for calculating the tax should be described. For example, in this paragraph you can provide the following conditions: Postings in accounting are carried out in the context of accounts and sub-accounts in accordance with the nature of the operation; The systematization of accounting data is carried out on the basis of the balance sheet (transactions with suppliers and buyers). Thus, you should determine the amount of income and expenses for tax purposes based on the indicator reflected in the balance sheet.
4	List of income and expenses for tax purposes	Describe data on income and expenses involved in the calculation of the taxable base based on legislative norms. The Tax Code provides that agricultural tax payers have the right to take into account the following main types of costs: acquisition, maintenance and servicing of fixed assets. Also describe in this paragraph the selected depreciation method and the procedure for its calculation; raw materials and materials used in the production and processing of agricultural products; VAT paid to suppliers; losses from previous years. Also, as part of the expenses taken into account, you have the right to describe the expenses associated with the specifics of agricultural activities, such as expenses for: acquisition of young livestock and fish fry; losses from mortality and forced slaughter of livestock; meals for agricultural workers and workers of fishing vessels (if you are engaged in fishing within the framework of the UAT); crop and agricultural equipment insurance; training of specialists in the field of agriculture (courses, trainings, seminars). If the specifics of your agricultural company's activities provide for other expenses within the framework of the Tax Code, then they should also be described in this paragraph.
5	Tax calculation mechanism. Schedule for making tax payments	Describe the formula for calculating the UAT: the difference between income and expenses multiplied by the current tax rate (in 2017 - 6%). Specify the procedure for calculating the annual amount of tax and advance payments: on the basis of data on income and expenses received at the end of the current half year, the amount of the advance payment is calculated; the advance payment for the half year is transferred to the budget before the 25th day of the month following the reporting period (for the 1st half of 2017 - until 07/25/2017); at the end of the reporting year, the annual amount of tax is calculated based on the actual indicators of the tax period; upon filing a tax return, the balance of the tax amount is transferred to the budget (annual amount minus the advance payment). The payment term is until March 31 of the next year (for 2017 - until March 31, 2020). In this paragraph, you can also approve the deadlines for reporting to the Federal Tax Service (no later than this is provided for by applicable law).

If you acquire land plots for conducting agricultural activities, then the period for recognizing expenses for their acquisition should be reflected in the accounting policy. At the same time, consider the following: the legislation determines the period for recognizing land costs for at least 7 years.

Example #1. LLC "Chistoe Pole" is engaged in the cultivation and sale of wheat, is a payer of the Unified Agricultural Tax. In February 2017, Chistoye Pole acquired a land plot from JSC GlavProm:

the cost of land is 10.402.300 rubles;
"Clean Pole" paid the cost of the land on 04.02.17;
The act for obtaining land was signed on 18.02.17;
06.17 "Clean Pole" received a certificate of ownership of the site.

According to the provisions of the accounting policy of Chistoye Pole LLC, the period for recognizing expenses for the purchase of land is 8 years. Thus, the amount of monthly expenses will be 108.357 rubles. (10.402.300 rubles / 8 years * 12 months). Clear Pole has the right to reflect the costs of land from June 2017 (from the date of registration of ownership).

If you combine the payment of unified agricultural tax and UTII, then you should supplement the text of the accounting policy with the procedure for organizing separate accounting and the tax calculation mechanism within each of the applicable tax regimes.

How to draw up and approve a document

The accounting policy of the UAT payer is drawn up in accordance with the general requirements. Read also the article: → "". When compiling a document, proceed according to the algorithm below:

Prepare a draft document. You can do it yourself or entrust the chief accountant.
Make the necessary adjustments to the project, and then approve the document as a manager.
After signing the UE by the head and certifying with the seal of the organization, register the document (assign a number to it and indicate the date of compilation).
Prepare an order according to which the UE comes into force.

Note that the new accounting policy comes into force only from the beginning of the reporting year. The introduction of a new accounting procedure during the year is possible only in exceptional cases (changes in legislation, tax regime, introduction of new types of activities when combining UTII and UAT).

Sample accounting policy for an agricultural enterprise

Below is an exemplary sample accounting policy for an agricultural enterprise - a UAT payer.

Limited Liability Company Khlebodar

ORDER No. 143-18/4
on approval of accounting policy for tax purposes

Accounting policy for tax purposes

Tax regime

1. Approve Khlebodar LLC as a single agricultural tax payer (UAT).

Object of taxation

2. To calculate the UAT, use the object of taxation, defined as the difference between income received and expenses incurred.

Organization of accounting

Accounting for income and expenses

4. For the purposes of taxation, income and expenses should be taken into account on a cash basis (on the fact of their payment). The increase in the tax base for calculating the UAT is carried out at the expense of sales and non-operating income (including advances). The tax base is reduced by:

expenses for the acquisition and maintenance of fixed assets;
costs for the purchase of raw materials, materials, purchased goods;
the amount of VAT paid to suppliers;
food expenses for workers engaged in agricultural work;
costs for information and consulting services;
expenses for participation in tenders and competitions for the purpose of selling products;
customs payments for the export of agricultural products;
the cost of acquiring property rights to land plots.

When calculating the tax, the amount of expenses for the acquisition of land plots should be taken into account in equal parts within 7 years.

Calculation and payment of ESHN

A \u003d (Dox - Expenditure) * 6%,

where A is the amount of the advance payment;
Doh - an indicator of income for the 1st half of the current year according to the Book of Accounting for Income and Expenses;
Expenses - an indicator of expenses for the 1st half of the current year according to the Book of Income and Expenses.

6. Before March 1 of the next year, calculate the amount of the annual payment for the UAT for the previous tax period. The calculation is carried out according to the formula:

H \u003d (YearDoh - YearExp) * 6%,

where H is the amount of the annual payment for the unified agricultural tax;
YearDoh - annual indicator of income according to the Book of Accounting for Income and Expenses;
YearExpense - the annual indicator of expenses according to the Book of Accounting for Income and Expenses.

The calculated amount of tax should be reflected in the declaration. The deadline for filing a declaration with the Federal Tax Service is until March 15 of the next year.

7. By March 20 of the next year, calculate and pay the final amount of the Unified Agricultural Tax for the previous tax period. The amount payable is determined by the formula:

where P is the final payment for the unified agricultural tax;
H is the annual amount of the tax;
A - the amount of the advance paid for the 1st half of the year.

8. Responsibility for the implementation of the provisions of the accounting policy shall be assigned to the chief accountant Khvostov G.N.

Chief Accountant Khvostov G.N.

Director Shishkin N.D.

Rubric "Question - answer"

Question number 1. Farmer LLC is a UAT payer. In August 2016, "Fermer" acquired the ownership of the land, which is sown with agricultural crops (potatoes and onions). The price of the land is 9.303.800 rubles. Can the "Farmer" take into account these costs when calculating the tax? The accounting policy of Fermer LLC provides that the costs of purchasing land are recognized in equal installments over 8.5 years.

The legislation does not prohibit agricultural producers from reducing the taxable base by the amount of expenses associated with the purchase of sown land. Therefore, guided by the accounting policy, the "Farmer" has the right to reflect monthly expenses in the amount of 91.213 rubles. (9.303.800 rubles / 102 months).

Question number 2. In December 2016 GlavKhozTrest LLC will approve the accounting policy for 2017. According to the text of the document, the cost of purchased goods reduces the taxable base upon the sale of such goods. Is the accounting policy of GlavKhozTrest properly drawn up?

The specified procedure for recognizing expenses is contrary to the provisions of the Tax Code, therefore GlavKhozTrest is not entitled to apply it. In this situation, "GlavKhozTrest" must indicate the following text in the document: "Expenses for purchased goods reduce the taxable base upon payment of such goods to the supplier." It is this provision that GlavKhozTrest should be guided by when recognizing expenses.

Question number 3. JSC KhozTorg combines UTII and ESHN. In the accounting policy of KhozTorg there is no information on the organization of separate accounting for each of the tax regimes. Is the accounting policy of "KhozTorg" correctly drawn up?

The accounting policy of KhozTorg was drawn up incorrectly: the document should contain provisions regarding the organization of separate accounting and the procedure for distributing general expenses that simultaneously relate to both tax regimes. Otherwise, accounting for the income and expenses of KhozTorg is carried out incorrectly, as a result, the organization incorrectly calculates the amount of taxes payable.