Options for organizing accounting for an enterprise. Options for organizing accounting. The advantages of this form of accounting are

The organization of accounting is understood as a system of conditions and elements (components) of constructing an accounting process in order to obtain reliable and timely information about the economic activities of an enterprise and to monitor the rational use of production resources and finished products. The main components of the accounting organization system are primary accounting and document flow, inventory, accounting chart of accounts, forms of organizing accounting and computing work, volume and content of reporting.

The general principles for constructing a control unit are:

· state regulation of financial accounting (by the Government, the Ministry of Finance of the Russian Federation and other departments). The state determines the general principles of organizing and maintaining accounting, the composition, content, timing and addressee of the submission of financial statements, economic entities obliged to maintain accounting, their rights, duties and responsibilities;

· a combination of state regulation of accounting with the provision of broad rights to the enterprise in organizing and maintaining accounting, its rationalization and improvement;

· constant increase in the role of accounting in providing information to internal and external users, rational use of production resources and finished products, in the introduction and strengthening of full economic accounting;

· ensuring the analytical nature of accounting data, allowing us to identify the influence of various factors on economic indicators and reserves for increasing production efficiency;

· dynamism of the accounting organization, constant improvement of the accounting process, methodology and techniques of accounting, scientific organization of work of accounting workers;

· application of general principles of management, including a systems approach, economic and mathematical methods and models, principles of program-targeted management, scientific organization of labor.

The accounting cycle (observation, registration, processing, analysis and presentation of accounting data) includes the following operations:

2. Recording a business transaction in the primary document.

3.Registration of data in accounting registers. The set of accounting registers, together with the rules for their maintenance, constitutes the accounting form.

4. Data processing in registers and register processing.

5. Preparation of financial statements.

6. Analysis of accounting data and financial statements.

7. Presentation of accounting data.

In accordance with the Regulations on Accounting and Reporting, responsibility for organizing accounting is assigned to the head of the organization. He must create the necessary conditions for the correct maintenance of accounting, ensure that all departments and services, as well as employees related to accounting, comply with the requirements of the chief accountant regarding the procedure for registration and submission of documents and information for accounting.

Accounting in an organization is carried out by the accounting department, which is its independent structural unit (service), or by centralized accounting, headed by the chief accountant. In the absence of an accounting service, accounting and reporting can be carried out by an audit firm or a specialist on a contractual basis.

The main prerequisites for the rational organization of accounting are: study of regulations, guidelines, instructions and other regulatory documents on accounting and reporting, as well as organizational and production features of the organization; determining the volume and nature of accounting work; establishing the structure of the accounting apparatus and the forms of its communication with individual parts of the organization.

The study of provisions, guidelines, instructions and other regulatory documents on accounting and reporting is necessary to ensure the scientific organization of accounting, compliance with legislation, compliance of the accounting methodology in a given organization with the accounting methodology established for all organizations, which will ensure the uniformity of accounting and reporting data across industries and throughout National economy.

In the process of identifying the organizational and production features of an organization, it is necessary to find out its organizational structure, the relationship of individual parts, their territorial location, become familiar with the features of production technology, plans of the organization, etc. Knowledge of these features of the organization’s work will make it possible to determine the information and timing necessary to ensure control for economic activities, the content of internal reporting, accounting objects for recording them in the appropriate registers, forms of documents and registers, the procedure for their preparation, processing and approval, establish document flow.

Knowledge of production technology is especially important in determining the most rational forms and methods of accounting for production costs and calculating production costs, to ensure control over compliance with production consumption standards and finished product yield standards.

To determine the volume and nature of accounting work, it is necessary, first of all, to establish the staff of the accounting department and distribute work among individual employees, draw up a list of all accounting operations to be performed per month, and establish the standard time for completing each operation.

When establishing the structure of the accounting apparatus and the forms of its connection with individual parts of the enterprise, it is necessary to resolve the issue of centralization or decentralization of accounting.

When centralizing accounting, the accounting apparatus of the enterprise is concentrated in the main accounting department, and it carries out all synthetic and analytical accounting on the basis of primary and consolidated documents coming from individual divisions of the organization (shops, departments, etc.). In the divisions themselves, only the initial registration of business transactions is carried out.

With the decentralization of accounting, the accounting apparatus is dispersed among individual production divisions of the organization, where synthetic and analytical accounting is carried out and balance sheets and reports of plants, workshops and departments are compiled. The main accounting department in this case produces a summary of shop balances and reports, draws up a consolidated balance sheet and reports for the organization, and also monitors the organization of accounting in individual divisions of the organization.

Practice has shown that centralization of accounting provides more effective leadership and control on the part of the chief accountant, allows for a more expedient distribution of labor among accounting employees, and more efficient use of calculating machines. Therefore, decentralization of accounting is allowed only in very large organizations.

Some organizations use partial decentralization of accounting, in which production departments, in addition to compiling primary documents, provide for analytical accounting for separate synthetic accounts, accounting for production costs, calculating the actual cost of products, etc. However, complete accounting is not maintained in departments and a balance sheet is not compiled.

To ensure the rational organization of accounting, the development of a plan for its organization is of great importance.

The accounting organization plan consists of the following elements: documentation and document flow plan; inventory plan; chart of accounts and their correspondence; reporting plan; technical accounting plan; labor organization plan for accounting employees.

The documentation plan lists documents for recording business transactions and calculates the need for forms. Organizations can use standard forms of primary accounting documents or use document forms developed independently. After determining the need for forms, they order the production of their circulation in a printing house or make an application for their purchase, and in case of centralized supply, an application for receiving them from a higher organization.

All forms of primary accounting documents, both standard and independently developed, are drawn up in compliance with the requirements stipulated by the Regulations on Accounting and Reporting.

The basis for organizing primary accounting in an organization is the document flow schedule approved by the chief accountant, that is, the passage of documents from the moment they are issued to the time they are deposited in the archive. The document flow schedule determines the persons responsible for the preparation of documents, as well as the order, place, and time of passage of the document from the moment of preparation to delivery to the archive.

The inventory plan determines the procedure, forms and timing of scheduled and unscheduled inventories. It is necessary that checking the presence of valuables does not have a negative impact on the operation of the enterprise. The timing of unscheduled inventories should not be known to financially responsible persons.

The reporting plan indicates: a list of reporting forms, the reporting period for which one or another form of report is compiled, deadlines for submitting reports, names and addresses of organizations and institutions, as well as the names of officials receiving reports, method of submitting reports (by mail, telegraph, etc.) .) and the names of the employees responsible for reporting, with a precise indication of the work performed. The reporting plan, as a rule, consists of two parts: the first part contains the necessary information on reporting submitted by an external user, the second – on reporting received from individual divisions of the enterprise.

In terms of technical registration of accounting, they provide a detailed description of the form of accounting that will be used at a given enterprise, and also indicate which computers, instruments and devices will be used in the organization. When choosing a form of accounting, organizations must be guided by guidelines and instructions on this issue, take into account the specific operating conditions of the organization, and be well aware of the advantages and disadvantages of current accounting forms.

A significant place in terms of technical design of accounting should be given to mechanization and automation of accounting. In addition to the use of computers in appropriate organizational forms, it is necessary to provide for the use of various calculation tables and various means of mechanization of measurement and counting: measuring containers, meters (gas, electric, etc.).

In terms of organizing the work of accounting employees, they determine the structure of the accounting apparatus and the accounting staff, give job descriptions to each employee, outline measures to improve their qualifications, and draw up schedules for accounting work. The main purpose of schedules is to distribute work among performers, determine the time for completion of work, and measures for the scientific organization of work of accountants. Graphs can be individual, structural and summary.

Individual schedules (calendar plans) indicate the work that must be performed by each employee and the deadline for their completion. The schedule regulates the employee’s employment during one working day and longer periods of time (month, quarter, etc.).

Structural graphs indicate the names and deadlines for performing work by individual structural parts of the accounting department or enterprise (accounting accounting group, warehouse, workshop, etc.).

The summary schedule indicates the deadlines for completing individual accounting work (reporting, inventory, etc.) for the organization as a whole. It reflects in a generalized form the entire accounting process, and responsibility for its implementation is assigned to the chief or senior accountant of the enterprise. Schedules of accounting work are drawn up in the form of tables in which the deadlines for completing the planned work are noted.

Accounting apparatus, its structure and functions.

The activities of the accounting apparatus are determined by the Regulations on Accounting and Reporting, according to which the accounting department is an independent structural unit (service) and should not be part of another part (service) of the enterprise.

The structure of the accounting apparatus depends mainly on the conditions of organization and production technology, the volume of accounting work and the availability of technical accounting tools. It should: reflect the specific features of the organization and production technology; ensure interaction between structural units and performers; avoid duplication and parallelism in the work of structural units and individual performers; use the achievements of scientific labor organization; be as simple and compact as possible; to provide the management of the enterprise with all the information necessary to control and manage production with minimal costs for the functioning of the accounting department, and external users with reliable accounting reports.

Currently, there are three main types of organization of the structure of accounting departments: linear (hierarchical), vertical (line-staff) and combined (functional).

In a linear organization, all accounting employees report directly to the chief accountant. This accounting structure is used in small enterprises with up to 7-9 people.

When organizing the accounting apparatus vertically, intermediate management links (departments, sectors, groups) are created, headed by senior accountants. In this case, the orders of the chief accountant are transmitted to senior accountants at the relevant management levels, who identify specific performers and control the execution of work. This accounting structure is used in most medium-sized organizations and in some large organizations.

In medium-sized organizations, the accounting department includes:

· material group responsible for accounting for the acquisition of material assets, their receipt and expenditure. In the same group, as a rule, they keep records of fixed assets and small business enterprises;

· the wage accounting group, which records the labor costs of workers, calculates wages to employees, controls the use of the wage fund, records all settlements with employees of enterprises, and the budget. Social Insurance Fund and other departments related to wages;

· production-costing, which keeps track of production costs, calculates the cost of production, identifies the results of in-plant cost accounting, and draws up production reports;

· accounting of finished products, accounting for finished products in warehouses and their sales;

· a general group, whose employees keep records of other transactions and the General Ledger, prepare a balance sheet and other forms of financial reporting.

In addition, the accounting department includes groups (departments) of capital construction and housing and communal services.

In large organizations, in addition to those listed, there are usually groups (departments) for packaging accounting, fixed asset accounting, a settlement group, whose employees keep records of funds and settlements with organizations and individuals, a group for the preparation and computer processing of information, a summary-analytical group, etc.

General diagram of the structure of the accounting apparatus of medium and large enterprises

Fig.1.1 Structure of the accounting apparatus of medium and large enterprises

With a combined organization of the accounting structure, its special structural divisions (for example, for production) perform a closed cycle of work. The rights of the chief accountant in this case are transferred to the heads of accounting departments within the established competence. This structure of the accounting apparatus is used in particularly large organizations and in production associations.

An important stage in developing the accounting structure is the formation of a system of positions depending on the nature, composition and volume of accounting work at the enterprise.

The work of the accounting department should be carried out using the scientific organization of labor (SLO) of accounting workers, which is aimed at increasing the productivity of their work, the reliability and completeness of the information received, and its analyticality.

NOTE of accountants is a complex of measures developed on the basis of modern achievements of science and technology that ensure rational accounting, and includes the following elements: division and cooperation of labor, its regulation and stimulation, methods and techniques of work, organization and maintenance of workplaces, creation of favorable conditions for labor.

Of the listed elements of NOT, the most important are the creation of favorable working conditions and the organization and maintenance of workplaces.

Creating favorable working conditions for accounting employees includes: allocation of specially equipped premises (as a rule, near the main production and in the same building with other management services); ensuring normal illumination, temperature (within 18-20 0 C), air humidity (more than 60%), as well as its cleanliness, correct color design of the interior; creating a normal psychological climate and work schedule (start and end times of work breaks, shifts, alternating rest days, vacation schedules, etc.).

This list also includes the rational organization of the workplace, which means: the choice of dimensions, forms of furniture and equipment that are convenient for work, and their placement taking into account the sequence of work performed; equipping the workplace with appropriate organizational equipment, modern computer technology and regulatory and reference materials; creation of favorable sanitary, hygienic and psychological working conditions.

There are non-mechanized (manual), mechanized and automated workplaces. The non-mechanized workplace of an accountant (accounting employee) is equipped with a file cabinet, tables, etc. A mechanized workplace, unlike a non-mechanized one, is equipped with keyboard machines (electromechanical or electronic), which can significantly reduce the complexity of calculations.

At an automated accountant's workstation (accountant's workstation), information processing operations are performed automatically with the help of computer technology. A small part of manual operations and decision-making remains with humans.

The development of an accountant's workstation includes the justification and creation of appropriate types of support: functional, technical, technological, informational, software, organizational and legal.

TOPIC 1. ORGANIZATION OF ACCOUNTING IN AN ORGANIZATION

TOPIC 2. ACCOUNTING FOR OWN CAPITAL

TOPIC 3. ACCOUNTING FOR BORROWED CAPITAL AND TARGETED FINANCING

TOPIC 4. ACCOUNTING FOR LONG-TERM INVESTMENTS AND SOURCES OF THEIR FINANCING

TOPIC 5. ACCOUNTING FOR INTANGIBLE ASSETS AND LONG-TERM INVESTMENTS IN INTANGIBLE ASSETS.

TOPIC 6. ACCOUNTING FOR FIXED ASSETS AND LONG-TERM INVESTMENTS IN FIXED ASSETS

TOPIC 7. ACCOUNTING FOR FINANCIAL INVESTMENTS

TOPIC 8. ACCOUNTING FOR CURRENT ASSETS

TOPIC 9. ACCOUNTING FOR PAYMENT CALCULATIONS.

TOPIC 10. ACCOUNTING FOR COSTS FOR PRODUCTION OF PRODUCTS (WORKS, SERVICES) AND OUTPUT OF FINISHED PRODUCTS.

TOPIC 11. CASH ACCOUNTING.

TOPIC 12. ACCOUNTING FOR CURRENT LIABILITIES AND SETTLEMENTS

TOPIC 13. ACCOUNTING FOR SALES OF PRODUCTS (WORKS, SERVICES), ACCOUNTING FOR FINANCIAL RESULTS AND USE OF PROFIT

TOPIC 14. ACCOUNTING (FINANCIAL) REPORTING

APPLICATIONS

TOPIC 1. ORGANIZATION OF ACCOUNTING IN AN ORGANIZATION

1.1. Organizational form of accounting

“Organization of accounting in organizations” according to the Federal Law “On Accounting”, responsibility for organizing accounting in organizations and compliance with the law when carrying out business transactions lies with the heads of the organization. According to paragraph 2 of this article of the Law, heads of organizations can, depending on the volume of accounting work:

a) establish an independent accounting service as a structural unit headed by a chief accountant;

b) add an accountant position to the staff;

c) transfer on a contractual basis the maintenance of accounting to a centralized accounting department, a specialized organization or a specialist accountant;

d) keep accounting records personally;

At ZAO Magnit, accounting is maintained by an independent accounting service headed by the chief accountant. The chief accountant is appointed or dismissed by the head of the organization. He reports directly to the head of the organization and is responsible for the formation of accounting policies, accounting, and timely submission of complete and reliable financial statements. The chief accountant ensures compliance of business transactions with the legislation of the Russian Federation, control over the movement of property and the fulfillment of obligations.

The requirement of the chief accountant to document business transactions and submit the necessary documents and information to the accounting department is mandatory for all employees of the organization.

In case of disagreements between the head of the organization and the chief accountant regarding the implementation of certain business transactions, documents on them can be accepted for execution with a written order from the head of the organization, who bears full responsibility for the consequences of such transactions. The table shows the structure of the accounting apparatus of ZAO Magnit

Structure of the accounting service of ZAO Magnit

Job title
Chief Accountant	Responsible for the entire process of accounting and control at the enterprise.
Preparation of financial statements.	Accountant for accounts payable
Accountant for materials accounting and cost calculation	Accounting for the receipt and expenditure of fixed assets and material assets, their storage and use, settlements with suppliers. Cost accounting for all types of production, calculation of the cost of manufactured products, determination of costs for work in progress.
Accountant - cashier	Conducting cash transactions

To ensure a rational organization of accounting, the development of a plan for its organization is of great importance. The accounting organization plan consists of the following elements: documentation and document flow plan; inventory plan; chart of accounts and their correspondence; reporting plan; technical accounting plan; labor organization plan for accounting employees.

The documentation plan lists documents for recording business transactions. The organization ZAO Magnit uses standard forms of primary accounting documents. All forms of primary accounting documents are drawn up in compliance with the requirements stipulated by the Regulations on Accounting and Reporting.

The basis for organizing primary accounting in an organization is the document flow schedule approved by the chief accountant, i.e. passage of documents from the moment of their issuance to depositing in the archive. The document flow schedule determines the persons responsible for the preparation of documents, as well as the order, location and time of passage of the document from the moment of preparation to delivery to the archive.

The table shows the document flow schedule at ZAO Magnit using the example of an expense cash order.

Document flow schedule using the example of a cash receipt order.

Document name Expense cash order

Name

document

1.Number of copies

2.0responsible for the statement

H. Responsible for

decor

4.0responsible for

execution

5. Deadline

Accountant - cashier

Chief Accountant

Accountant - cashier

daily

Document verification

1.Responsible

2.Responsible for

performance

3.Order of presentation

Chief Accountant

Accountant-cashier

daily

Document processing

1.Responsible for

execution

2. Deadline

Chief Accountant

daily until 6 o'clock

Transfer to archive

1. Responsible for execution

2. Deadline

Chief Accountant

at the end of the year

The inventory plan determines the order of the form and timing of scheduled and unscheduled inventories.

The reporting plan indicates: a list of reporting forms, the reporting period for which one or another form of report is drawn up, deadlines for submitting reports, names and addresses of organizations and institutions, as well as the names of officials receiving reports.

In terms of technical registration of accounting, they give a description of the form of accounting that will be used. ZAO Magnit uses a journal-order form of accounting using a computer.

1.2.Accounting policy of ZAO Magnit.

The Law “On Accounting in the Russian Federation” stipulates that from the very beginning of its work and then at the beginning of each calendar year, an enterprise submits to the tax authorities and authorities in charge of its registration the so-called accounting policy for the current year.

The accounting policy of ZAO Magnit is the choice by the enterprise itself of certain and specific methods, forms and techniques for maintaining accounting records based on the established rules and features of the activities of ZAO Magnit.

When forming accounting policies, it is assumed property independence and continuity of activity of CJSC Magnit, and sequence of application of the selected accounting policy. When creating an accounting policy, the manager and accountant rely on the Regulations “Accounting Policy of CJSC Magnit” - a separate regulatory document that specifies all those features that affect the activities of CJSC Magnit and accounting on it.

The significant methods of accounting adopted when forming the accounting policy of ZAO Magnit and subject to disclosure as part of the financial statements are:

The method of repaying the cost of fixed assets, intangible and other assets (how the inevitable wear and tear of buildings, equipment and machinery during the production process is taken into account);

A method for valuing inventories, goods and work in progress and finished products (as with constantly changing prices for raw materials and other production costs, the cost of products is calculated at all stages of its creation);

Methodology for accounting for profits from sales of products (how to calculate income or profit from production or trading operations).

The head of ZAO Magnit issues an order on the accounting policy, which announces how the above set of accounting problems of ZAO Magnit will be resolved during the year. In him all parameters of the financial and economic activities of Magnit CJSC are specifically reflected, which are used directly in its work: how to divide the so-called fixed assets (those material assets that are expensive and last a long time) and assets in circulation (they do not last long and are inexpensive), how to take into account the inevitable wear and tear of buildings, equipment and machinery, how to calculate the cost of finished products, etc. .

An enterprise can change its accounting policies only in special cases, which are also specified in the document “Regulations on the accounting policies of ZAO Magnit”.

Extract from the order:

« On accounting policies for tax purposes for 2004"

In accordance with the requirements of tax legislation, in order to establish the procedure for maintaining tax accounting, reflecting the characteristics of the organization’s activities in 2002,

I order:

Establish that tax accounting is carried out by the accounting service

Use to confirm tax accounting data:

Primary accounting documents (including accounting certificates), drawn up in accordance with the legislation of the Russian Federation and the list of forms of primary accounting documents.

1. For the purposes of value added tax:

1.1. Determine the date of occurrence of the obligation to pay tax as funds are received (Article 167 of the Tax Code of the Russian Federation).

3. For profit tax purposes:

3.1. Recognize income using the accrual method (Article 273 of the Tax Code of the Russian Federation).

3.3. Expenses, the connection of which with income cannot be clearly defined or are determined indirectly, should be distributed as the corresponding income is recognized in the following order: when recognizing expenses for transactions lasting more than one tax period, use the principle of uniform and proportional formation of income and expenses (clause 1 Article 272 of the Tax Code of the Russian Federation).

Topic: Options for organizing accounting

Introduction 3

Part 1 - Options for organizing accounting 4

Part 2 - Drawing up an order and tables on accounting policies using the example of Vostok LLC 10

List of sources used 22

Introduction

All organizations, regardless of their form of ownership and organizational and legal form, as well as branches and representative offices of foreign companies, with the exception of organizations using a simplified taxation system, are required to keep accounting records of their financial and economic activities. Individual entrepreneurs are also required to keep records of expenses and income based on the results of their business activities. Accounting or accounting of expenses and income of an entrepreneur is carried out continuously from the moment of state registration until the moment of reorganization or liquidation of the business entity. Organizations are required to submit financial statements to the tax authorities on a quarterly accrual basis for the year, that is, statements for the fourth quarter are annual financial statements.

The obligation to submit financial statements arises from the moment of state registration of the organization, and not from the moment of opening a current account or starting business, as many novice entrepreneurs assume. For failure to submit or late submission of financial statements, the current legislation provides for penalties.

Responsibility for organizing accounting in accordance with the Federal Law “On Accounting” lies with the head of the enterprise. To ensure accounting, the enterprise independently chooses the forms of its organization. The head of an enterprise, depending on the size of the enterprise, its organizational structure, management system, and volume of work, can choose the most suitable form of accounting organization. In this work we will try to figure out which form is better to choose.

Options for organizing accounting

The obligation to carry out accounting and prepare reporting applies to all legal forms of business without exception and does not depend on whether the company is already operating or has just been registered. This obligation, as well as the requirements for the organization of accounting, accounting policies, composition and procedure for reporting, are established by Federal Law N 402-ФЗ "About accounting" from December 6, 2011. Within a company, responsibility for compliance with the requirements of the Law rests with its manager.

Article 7 The law offers the manager a choice: to maintain accounting records within the company or to transfer this responsibility to a party under a service agreement. Thus, there are only four options for organizing accounting:

Structural division of the company (accounting);
Full-time employee (accountant or chief accountant);
Personally by the manager (only for small and medium-sized businesses);
A third party performer under the contract (an individual or a specialized accounting firm).

The decision to use one or another option is made by the head of the enterprise, depending on the size of the enterprise, the volume of its activities, its legal form, and the assessment of the costs of maintaining records in one way or another. Each option has its own advantages and disadvantages. In practice, most often, accounting is kept within a company by one or more accountants, depending on the volume of transactions, but this is not the only correct option. The manager’s task in this case is precisely to assess the company’s capabilities and organize the accounting process in the best way for the company and in accordance with the law.

Accounting within the company

Organizing accounting within a company begins with hiring an accountant (or chief accountant) or the formation of an entire unit - accounting department. Law "About accounting" For a number of companies, for example, open joint-stock companies and insurance companies, it directly stipulates the qualification requirements for the employee responsible for carrying out the accounting function: professional education, the minimum required work experience in the profile and no criminal record. If there are no legal restrictions on this matter for the company, the position of chief accountant can be taken by any person appointed by the manager. Chief Accountant determines the accounting rules for a given company and documents them in the accounting policy. These rules include a list of used accounting accounts (otherwise a working chart of accounts), forms of some primary documents, the procedure for annual inventory and assessment of property, document flow rules, the procedure for processing accounting data and many others. In addition, the chief accountant forms the staff of the accounting department and is responsible for organizing the work of the accounting department. Having your own accounting staff, even in the person of a single accountant, is not always justified. After all, the organization and maintenance of an accounting service is not limited to hiring employees and paying wages, which in itself is not cheap. This also includes expenses for specialized software, help systems and professional periodicals, as well as taxes on wages of accounting employees. Having your own accountants on staff is really necessary for medium and large companies, companies with intensive activities and a large number of financial transactions, as well as companies for which the confidentiality of their accounting and financial information is critical. Carrying out the accounting function by the manager is the choice of the few small entrepreneurs who have the necessary skills and are ready to take on all the risk of this choice. In all other cases, it is worth considering organizing accounting by third parties.

Accounting under contract

Currently, it is considered as the most promising way to organize accounting, primarily for small organizations and individual entrepreneurs who do not have the opportunity and need to introduce an accountant position into their staff.

This method of organizing accounting is called accounting outsourcing (from the English outsourcing - transfer on a contractual basis of non-core functions of an entity to external performers specializing in the implementation of specific types of services).

The feasibility of switching to accounting outsourcing is determined primarily by the possibility of using external resources of a specialized accounting organization (outsourcer) and thereby reducing both the cost and time costs of accounting. This is made possible due to the so-called economies of scale - an outsourcing company, as a rule, maintains accounting for several organizations, which allows it to reduce the share of its semi-fixed costs for each client and, as a consequence, the total cost of services of this organization.

In order to study the objective prerequisites for the transition to accounting outsourcing, we will consider the obvious pros and cons of this method of organizing accounting.

Traditionally, the main advantages of organizing accounting through an outsourcing scheme include the ability to level out such cost items as:

salary of a staff accountant (accounting department);
deductions from the fund of this salary;
advanced training courses for accountants;
technical equipment of accountants' workplaces;
installation of specialized software and its updating;
acquisition of special literature and reference materials on accounting;
purchase of stationery, etc.

In addition to the above, the transition to outsourcing relieves organizations from the difficulties associated with going on vacation, illness, dismissal of full-time accountants as employees, various labor disputes, and the relevant nuances of labor legislation.

It should also be noted here that by turning to specialized accounting companies, the organization essentially receives an entire staff of qualified specialists for an amount that is often three or four times less than the salary of a full-time accountant.

Among other things, it is necessary to separately highlight that the transition to outsourcing makes it possible in principle to reimburse fines and penalties for incorrect accounting at the expense of the outsourcing organization (in the case of hiring your own accountant, the possibility of deducting such fines from the accountant’s salary is rather an exception to the rule).

In order to maintain objectivity, we will also point out some negative aspects that may arise when switching to accounting outsourcing:

the possibility of loss of confidentiality of intracompany information;
for large companies with a large volume of business transactions - reduced efficiency in accounting;
weak control over the activities of outsourcing organizations;
Often there is a lack of specialization of outsourcing organizations in the type of economic activity carried out by the customer organization.

Accounting outsourcing models

The objects of attention of accounting outsourcing can be:

Small business organizations;
Organizations of medium and large businesses;
Newly created enterprises.

Each specific case has its own task.

For newly organized enterprises that do not yet have large turnover, an agreement with the company makes it possible not to waste time on selecting an accountant, but to calmly go about business. Initially, accounting will be provided. In the future, the company will help you select a specialist.

For individual entrepreneurs and small businesses, full accounting is possible based on the submitted primary documents. The Customer will have confidence that records are kept in accordance with the law. The outsourcer takes care of maintaining accounting and tax registers, preparing reports, maintaining a database using software, regularly updating the software and ensuring its correct operation. It is also possible, on behalf of the client, to make payments through the Bank-Client system, and to generate outgoing primary documents at the client’s request. Although, in the latter case, problems arise if the client’s and contractor’s offices are geographically remote from each other. It is advisable that documents be transmitted electronically. This model of cooperation can be called “turnkey” accounting.
Turnkey accounting can also be offered to large holding-type organizations. The outsourcer can take over accounting in individual structural divisions.

For medium and large companies, accounting outsourcing can offer a form of transferring individual functions of the accounting department to a third party. In this case, the chief accountant is freed from part of the routine work of organizing accounting and monitoring accounting employees. There is time left to analyze and develop an enterprise strategy in the field of finance. It can be taken beyond the scope of accounting - maintaining records with personnel regarding remuneration and at the same time maintaining by lawyers the organization of personnel records. - work with accounts receivable. - carrying out sudden audits of individual areas of economic activity. This is much more effective than when your own employees do the auditing. This is an “external accountant” model
And, conversely, for small organizations we can offer the “external chief accountant” model. A small organization often cannot afford a qualified specialist. Maintaining primary documentation is entrusted to the office manager or a novice accountant. Next, the primary documents are transferred to the outsourcer for reporting.

Another model of cooperation is subscription service (external consultant). The outsourcing company undertakes to provide consulting services and inform the client about new developments in legislation on a certain range of issues. Thus, cooperation with an outsourcer can be carried out in different directions.

A combination of any forms of cooperation is also possible. The outsourcing company can also provide services in certain areas of the financial and accounting service. For example, assistance can be provided in drawing up accounting policies, document flow schedules, and drawing up marketing policies for trade organizations in order to document the costs of promoting goods to markets. An outsourcing company can offer the preparation of in-house standards; can conduct certification of employees of the enterprise's accounting service or take part in the selection of personnel (chief accountant or accountants).

Drawing up an order and tables on accounting policies using the example of Vostok LLC

Limited Liability Company "Vostok"

ORDER No. 53
on approval of accounting policies for accounting purposes

Arkhangelsk 12/30/2014

Order No. 53

On approval of the “Regulations on accounting policies for accounting purposes for 2016” and “Regulations on accounting policies for tax accounting purposes for 2015”

Based on and in accordance with the Tax Code of the Russian Federation, Law dated December 6, 2011 No. 402-FZ “On Accounting”, Regulations on Accounting and Financial Reporting in the Russian Federation (approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n), PBU 1/2008 “Accounting policies of organizations” (approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n), the Chart of Accounts and Instructions for its application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n ), by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations”

I order:

Approve the Regulations on accounting policies for accounting purposes for 2015;
Approve the Regulations on accounting policies for tax accounting purposes for 2015;
Control over the formation and compliance with the provisions of the accounting policy is entrusted to the chief accountant of the organization O.N. Petrov;
Changes in accounting policies are made in the following cases:

changes in the legislation of the Russian Federation and (or) regulatory legal acts on accounting (not earlier than from the date of entry into force of changes in the norms of said legislation);
in case of starting a new type of activity;
developing new ways of accounting;
significant changes in business conditions.

Changes in accounting policies for tax accounting purposes should only be made upon the occurrence of the events specified in the first two paragraphs (clarifications of the Ministry of Finance of the Russian Federation dated April 14, 2009 No. 03-03-06/1/240)

Changes must be documented with the necessary administrative documents.

Table 1 - Selection and justification of the accounting policy of Vostok LLC

for accounting purposes (organizational and technical aspects)

Elements of accounting policies	Alternative options
Organization of accounting	1. Accounting - “Structural division” 2. Full-time accountant position 3. Accounting maintenance by a specialized organization 4. Maintaining accounting records by the head of the organization personally	Accounting - “Structural division”
Working chart of accounts	1. Fully complies with the standard chart of accounts 2. Contains sub-accounts and analytical accounts that reflect the characteristics of the organization’s activities	Fully complies with the standard chart of accounts	Order dated October 31, 2000 N 94n “On approval of the chart of accounts and instructions for its application”
Inventory	1. Inventory of property and finances. obligations are held annually 2. Inventory - every two years 3.Other frequency	An inventory of property and financial obligations is carried out annually
Register of register forms	It is not established by law, it is formed by the organization independently, and is approved in the annex to the accounting policy.		Clauses 8.19 of the Regulations on accounting and financial reporting in the Russian Federation, PBU 1\08.
Organizational structure of accounting	1 Centralized 2 Decentralized 3 Mixed	Centralized	Regulations on accounting and reporting in the Russian Federation. Order of the Ministry of Finance dated July 29, 1998 No. 34n
Primary accounting documents	1. Standard unified accounting documents 2. List of forms of primary documents developed by the organization 3. Unified and developed independently 4. Strict reporting forms	Unified and developed independently	Federal Law “On Accounting” No. 402 dated December 6, 2012
Reporting method	2. By proxy 3. By mail 4. Electronically	Electronic	Federal Law “On Accounting” No. 402 dated December 6, 2012
The procedure for monitoring business transactions	1. The organization creates and controls services. 2. Transfers control functions to individual employees.	Delegates control functions to individual employees.	Federal Law “On Accounting” No. 402 dated December 6, 2012
Form and technique of accounting	1. Simple accounting system 2. Memorial-warrant accounting system 3. Journal-order accounting system	Journal-order accounting system

Table 2 - Selection and justification of the accounting policy of Vostok LLC

for tax accounting purposes (organizational and technical aspects)

Elements of accounting policies	Alternative options	Options accepted in the organization	Basis (legislative acts)
Organization of accounting	1. Structural unit for tax accounting 2. Full-time position 3. Tax accounting is carried out by the same employee who does accounting	Maintaining tax records by the same employee who does accounting	Art. 313 Tax Code of the Russian Federation
Primary tax documents	1. Primary accounting documents are used 2. Primary tax documents are being developed 3. Both are used	Primary accounting documents are used	Art. 313 Tax Code of the Russian Federation
Choosing a tax system	1. General taxation system 2. simplified tax system 3. UTII 4. Unified agricultural tax	General taxation system	Chapter 26 of the Tax Code of the Russian Federation

Table 3 - Selection and justification of the accounting policy of Vostok LLC

for accounting and taxation purposes (methodological aspects)

Elements of accounting policies	Alternatives		Accepted		Base
Elements of accounting policies	Accounting	Tax accounting	BOO	WELL	BOO
1.Accounting for fixed assets
Depreciation methods	1. linear; 2. reducing balance; 3. by the sum of the numbers of years of useful life; 4. proportional to production volume	1. linear method; 2. nonlinear method.	Linear method	Linear method	PBU 6/01 “Accounting for fixed assets” was approved by Order of the Ministry of Finance on March 30, 2001. N 26н		clauses 1 and 3 art. 259 Tax Code of the Russian Federation
Revaluation of fixed assets	1. overrated 2. not overrated		Not overrated		PBU 6/01 “Accounting for fixed assets
Benefits when calculating depreciation		1. used 2. not used		Not used			Chapter 25, Article 257 of the Tax Code of the Russian Federation
OS repair costs	1. A reserve is created for OS repairs in a manner similar to that established by Article 324 of the Tax Code of the Russian Federation 2. A reserve is created in a manner different from that established by Article 324 of the Tax Code of the Russian Federation. 3. Included in expenses of the reporting period 4. Included in deferred expenses and written off during the period to which they relate.	1. creation of a reserve; 2. without creating a reserve	A reserve is created for OS repairs in a manner similar to that established by Article 324 of the Tax Code of the Russian Federation	without creating a reserve	Clauses 65, 72 of the Regulations, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n; paragraphs 67,69 of the Methodological Instructions, approved. By Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n.		Article 260 Chapter 25 Part 2 of the Tax Code of the Russian Federation
Useful life of depreciable property	1. Produced based on the expected life of this object in accordance with the expected productivity or capacity 2. It is carried out based on the expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, and the repair system 3. Produced on the basis of regulatory and other restrictions on the use of this object (for example, rental period).	Determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of this article and taking into account the classification of fixed assets approved by the Government of the Russian Federation.	The useful life of fixed assets is established when accepting objects for accounting based on the expected period of use in connection with the expected productivity or capacity.	The useful life of fixed assets is established when the objects are accepted for accounting, based on the expected period of use in connection with the expected productivity or capacity.	clause 20 PBU 6/01		Tax Code of the Russian Federation, Chapter 25, Art. 258, paragraph 1
2. Accounting for intangible assets
Method of calculating depreciation of intangible assets	1. linear; 2. reducing balance; 3. proportional to the volume of products (works, services).	1. linear method; 2. nonlinear method.	Linear method	Linear method		Art. 259 Tax Code of the Russian Federation
Revaluation of intangible assets	1. The organization is re-evaluating intangible assets 2. The organization does not revaluate intangible assets		The organization is re-evaluating intangible assets		clause 17 PBU 14/2007 “Accounting for intangible assets” (approved by Order of the Ministry of Finance No. 153n dated December 27, 2007)
Useful life	The determination is made based on: 1. The validity period of the organization’s rights to the result of intellectual activity or a means of individualization and the period of control over the asset; 2. The expected life of the asset, during which the organization expects to receive economic benefits.	The useful life of an intangible asset is determined based on the validity period of the patent, certificate and (or) other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation, as well as on the basis of the useful life of the intangible asset stipulated by the relevant agreements.	The useful life of intangible assets is determined by a commission appointed by order of the head of the organization when accepting intangible assets for accounting.	The useful life of an intangible asset is determined based on the validity period of security documents and (or) other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation, as well as on the basis of the useful life of intangible assets stipulated by relevant agreements.	paragraph 26, clause 27 PBU 14/2007	Tax Code of the Russian Federation Chapter 25, Art. 258, clause 2
3. Accounting for inventories
MPZ cost	1. acquisition cost; 2. selling price	1. acquisition cost; 2. selling price	acquisition cost		PBU 5/01 “Accounting for inventories”
Accounting procedure acquisition and procurement of inventories	1. Application of account 10 “Materials” with the assessment of materials on account 10 at actual cost. 2. Application of accounts 10 “Materials”, 15 “Procurement and acquisition of material assets”, 16 "Deviation in the cost of material valuables" with the assessment of materials on account 10 at discount price		Application of account 10 “materials” with the assessment of materials on account 10 at the actual cost of procurement.		Chart of accounts for accounting financial and economic activities of organizations (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n)
Evaluation of materials when released into production	inventory (FIFO method).	1. At the cost of each unit. 2. At average cost. 3. At cost first in time acquisition of material and production inventory (FIFO method).		At the cost of the first acquisition of inventories (FIFO method)	Regulations accounting (clause 48); PBU 5/01 "Accounting materially production reserves" (clause 16)	clause 8 of Article 254, subclause 3 of clause 1 of Article 268 of the Tax Code of the Russian Federation
Reserve for reduction in the value of material assets	1. Created; 2. Not created.	Not created			Clause 25 of PBU 5/01; clause 20 of the Guidelines, approved. By Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.
4. Accounting for finished products
Evaluation of finished products	1. at actual cost; 2. at standard cost	1. on the basis of documents on the balances of finished products; 2. based on shipping data	At actual cost	based on documents on finished product balances	PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of the Russian Federation on June 09, 2001. No. 44n.	P. 2.3, art. 319, ch. 25 Tax Code of the Russian Federation
Accounting for the release of finished products (works, services)	1. Using account 40 “Output of products (works, services); 2. Without using account 40 “Output of products (works, services).		Without using account 40 “Output of products (works, services).		clause 59 of the Regulations on accounting. accounting and reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.
5. Accounting for current payments
Organization's payment form	1. Payments may be expressed in the form of cash payments; 2. Payments can be expressed in the form of non-cash payments.	1. in cash; 2. non-cash (through a current account)	Payments are expressed in non-cash form	non-cash (through a current account)	clause 70 of the Order of the Ministry of Finance of the Russian Federation dated July 29, 98. No. 34n “On approval of the regulations on accounting and financial reporting in the Russian Federation.”	Clause 4, art. 58 part 1 of the Tax Code of the Russian Federation
Transfer of long-term debt into short-term debt for received loans and credits	1. Transfer long-term debt to short-term debt for received loans and credits 2. Don't exercise		Transfer long-term debt to short-term debt for received loans and credits		PBU 15/01
Payroll calculations	1. Create a reserve for vacation pay, for the payment of remunerations based on the results of work for the year and annual remunerations for long service 2. Don't create	1. No reserve is created 2. A reserve is created	Do not create a reserve for vacation pay, for the payment of remunerations based on the results of work for the year and annual remunerations for long service	No reserve is created	Regulations on accounting and reporting in the Russian Federation. Order of the Ministry of Finance dated July 29, 1998 No. 34n	Art. 324.1 Tax Code of the Russian Federation
6.Accounting for financial investments
Method for estimating the value of the estimated share price		1. At the actual selling price 2. Based on average initial cost 3.Own way		At actual selling price		Clause 6 of Article 280 of the Tax Code of the Russian Federation
Cost write-off method retired securities		1FIFO 2.LIFO 3.By unit cost		By unit cost		Clause 9 of Article 280 of the Tax Code of the Russian Federation
Transaction classification		1.As an operation with financial instrument forward transactions; 2.As a transaction for the supply of an item transactions with deferred execution		As a transaction with financial tool forward transactions.		Clause 2 of Article 301 of the Tax Code of the Russian Federation
Losses from operations with securities		1. subject to 2. are not subject to carry forward to reduce tax database for transactions with this category of valuables papers		Subject to		Tax Code of the Russian Federation Ch. 25.
7. Accounting for production costs
Procedure for recognizing expenses.		1.accrual method 2.cash method		accrual method		Article 273 of the Tax Code of the Russian Federation
Procedure for recognizing direct expenses (for taxpayers providing services)		1.Recognized as a (tax) period as products (works, services) are sold, in the cost of which they are taken into account; 2. Recognized in full are recognized in full volume of production and sales of production and sales of this reporting tax)		Recognized as a (tax) period as products (works, services) are sold, in the cost of which they are taken into account		clause 2 art. 318 Tax Code of the Russian Federation
The procedure for writing off management expenses	1. Accounts 20, 23, 29 are debited; 2. Written off directly to the debit of account 90.		Written off directly to the debit of account 90.
The procedure for writing off indirect expenses	The distribution of general production (indirect) expenses is carried out proportionally: 2. the amount of direct costs (cost of materials consumed, amount of accrued wages, etc.); 3. revenue from sales of products (works, services), goods; 4. direct material costs; 5. in another way		Distribution of general production (indirect) expenses is carried out proportionally direct wages accrued to workers by type of product, work, service.		Chart of accounts for used financial and economic activities of organizations
Goods accounting
Transportation and procurement costs	1. are accounted for at the cost of purchasing goods; 2. separately as part of sales expenses		separately as part of selling expenses
The procedure for forming the cost of goods		1. Taking into account the costs associated with the purchase of these goods; 2. Without taking into account the costs associated with the purchase of these goods.		Taking into account the costs associated with the purchase of these goods		Article 320 of the Tax Code of the Russian Federation
Methods for evaluating purchased goods during their sale	2.At average cost; 3.FIFO	1.According to the cost of a unit of inventory; 2.At average cost; 3.FIFO	FIFO	FIFO	PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of the Russian Federation dated 07/09/01 No. 44n.	clause 3 clause 1 art. 256 Tax Code of the Russian Federation
9. Accounting for financial results
Recognition of income and expenses	1. accrual method 2. accounting in proportion to the share of actual expenses of the reporting period in the total amount of expenses provided for in the estimate	1. accrual method; 2. cash method	accrual method	accrual method	PBU 9/99 “Income of the organization”	Art.271,272,273, ch. 25, part 2 of the Tax Code of the Russian Federation

List of sources used

Website - “http://www.i-ias.ru/publikacia/outsourcing_buhgalterskogo_ucheta.html - Article “ Outsourcing of accounting in Russia"
Website - "Argument" Consulting company - http://argument-vologda.ru/Articles/accounting-outsourcing-pros-and-cons - Article
If the Test work, in your opinion, is of poor quality, or you have already seen this work, please let us know.

What options for organizing accounting can USN payers use? In which registers should business transactions be recorded? How to keep records without double entry and is it worth doing? You will find all the answers in the article prepared by our colleagues from the Simplified magazine.

On a note

How does accounting for “simplified people” differ from ordinary accounting?

First difference— abbreviated chart of accounts. That is, instead of a universal accounting chart of accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, small enterprises can develop their own working plan, combining similar accounting accounts in it. Tips on how to reduce the general chart of accounts are given in paragraphs 3 - 3.2 of the information of the Ministry of Finance of Russia No. PZ-3/2012.

Second difference— simplified accounting. Instead of a full package of reports (balance sheet, and appendices to them), “kids” can submit only the first two forms to the Federal Tax Service and the statistical office (clause 85 of the Regulations, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n). In addition, small companies can also create a balance sheet using simplified forms, where the indicators are aggregated. The forms of such forms are given in Appendix No. 5 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Third difference— errors in accounting can be corrected using a simpler scheme. Small businesses have the opportunity to correct significant accounting and reporting errors in the period in which they discovered them (clause 9 of PBU 22/2010 “Correcting errors in accounting and reporting”). Profits or losses of previous years arising as a result of such an adjustment must be reflected in account 91 as part of other income and expenses (clause 14 of PBU 22/2010). Accordingly, the changes themselves are recorded in current reporting. There is no need to recalculate reporting figures for previous years.

Now we will tell you in more detail about the essence of the full form of simplified accounting. As we have already noted, it is based on the use of special registers - statements. In them you record all the facts of economic life.

Note! The full form of simplified accounting is based on the use of special registers. They are given in Appendices 2 - 10 to the Recommendations

You can develop the forms for these statements yourself based on those given in Appendices 2 - 10 to the Recommendations. In particular, these are the following registers:

- statement of accounting of fixed assets and depreciation - form No. 1 MP (Appendix 2);

- inventory accounting sheet - form No. 2MP (Appendix 3);

- production cost accounting sheet - form No. 3 MP (Appendix 4);

- cash accounting statement - form No. 4 MP (Appendix 5);

— statement of accounting of settlements and other operations — form No. 5 MP (Appendix 6);

— sales record sheet — form No. 6 MP (Appendix 7);

— statement of settlements with suppliers — form No. 7 MP (Appendix 8);

- statement of accounting of settlements with personnel for wages - form No. 8 MP (Appendix 9);

- summary sheet (chess sheet) - form No. 9 MP (Appendix 10).

Record the amount for any business transaction simultaneously in two statements: in one - according to the debit of the account, indicating the account being credited, in the other - according to the credit of the account, reflecting the debited account. In this case, make a record of the essence of the completed business transaction on the basis of the primary document.

Example 1. How to reflect business transactions in simplified accounting registers

Svet LLC applies the simplified tax system and maintains accounting in the full form of simplified accounting. The accountant of Svet LLC reflected the receipt and payment of materials as follows.

First operation— materials received in the amount of 10,000 rubles. (DEBIT 10 CREDIT 60). The accountant reflected 10,000 rubles. in the materials accounting sheet (form No. 2 MP) on the debit of account 10 of account 60. He recorded the same amount in the statement of settlements with suppliers (form No. 7 MP) on the credit of account 60 in correspondence with the debit of account 10.

Second operation— the debt on acquired valuables in the amount of 10,000 rubles was repaid. (DEBIT 60 CREDIT 51). The accountant wrote down 10,000 rubles. in the statement of accounting of settlements with suppliers, form No. 7 MP) on the debit of account 60 in correspondence with the credit of account 51. He reflected the same amount in the cash register form No. 4 MP) on the credit of account 51 and the debit of account 60.

Important circumstance!

Any business transaction should be recorded simultaneously in two accounting statements: in one - according to the debit of the account, indicating the account being credited, in the other - according to the credit of the account, reflecting the debited account.

At the end of the reporting period (month, quarter or year), summarize the information accumulated in the statements in a summary (chess) statement according to Form No. 9 MP. In practice, most companies do not form a chessboard. However, the experts who developed the Recommendations advise small companies to draw them up. Because this form, among other things, helps to check the correctness of the allocation of amounts to accounts.

On a note

Which companies are classified as small businesses? An organization can be considered a small enterprise if it meets all the conditions listed in paragraph 1 of Article 4 of Federal Law No. 209-FZ of July 24, 2007. Namely:

— the average number of employees of the company for the previous calendar year is up to 100 people;

— the share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities and individuals, public, religious and charitable organizations does not exceed 25%;

— revenue from the sale of goods (work, services) for the previous calendar year does not exceed 400 million rubles.

Most "simplistic" people fit these criteria. But there are exceptions among them. For example, companies whose authorized capital consists of more than 25% of shares of foreign citizens (paragraph 1, subparagraph 14, paragraph 3, article 346.12 of the Tax Code of the Russian Federation). These organizations can use the simplified tax system. However, they are not small companies.

“Chess” is a table in which the rows correspond to account debits, and the columns correspond to account credits. At the intersection of rows and columns, an amount corresponding to the mutual turnover of these two accounts is placed. The bottom last line shows the total of the credit amounts for all accounts. And on the right in the extreme column is the total amount of debits. If you reflected all the amounts for the transactions correctly and calculated the totals correctly, then in the lower right corner of the summary sheet you will get a single total value both in rows and columns (in other words, the identity of debit and credit). This indicates that you have applied the double entry method correctly and that nothing is missing or distorted.

On a note

The chess sheet allows you to check the accuracy of the entries in the accounting accounts

After the “checkerboard” is compiled, the debit and credit turnovers from it for each account are transferred to the turnover sheet (its sample is not highlighted separately in the appendices to the Recommendations, but it is given in the section “Full form of accounting”). Then the balances at the end of the month (closing balance) of the accounts are calculated. Based on the finished turnover sheet, you can already create a balance sheet and financial performance report.

Example 2. How to reflect business transactions in checkerboard and turnover statements

Victoria LLC is engaged in trade and applies the simplified tax system. The company maintains accounting in a simplified manner and in full form. In December 2013, the following business transactions occurred at Victoria LLC:

— goods were received from the supplier Riga LLC in the amount of 66,000 rubles. (DEBIT 41 CREDIT 60);

— salaries of the organization’s employees were accrued in the amount of 79,000 rubles. (DEBIT 44 CREDIT 70);

— 30,000 rubles were given out from the cash register. to an accountable person for expenses (DEBIT 71 CREDIT 50);

— sales revenue in the amount of 310,000 rubles was received at the cash register. (DEBIT 50 CREDIT 90);

— proceeds (RUB 310,000) were deposited into the current account (DEBIT 51 CREDIT 50);

— bought equipment for the amount of 160,000 rubles. (DEBIT 08 CREDIT 60);

— equipment was introduced at a price of 160,000 rubles. into operation (DEBIT 01 CREDIT 08).

note

A sample turnover statement is available in the “Full form of accounting” section.

Let's see how the accountant of Victoria LLC compiled a chess sheet based on these operations (see below).

In particular, first, at the intersection of debit and credit, he recorded the amount of each transaction. Then I calculated the values in the columns (credit turnover). And by line (debit turnover). And in conclusion, I calculated the total amount of credit and debit turnover (the one in bold) - 1,115,000 rubles. It is equal, which means there are no errors. Consequently, the accountant reflected all the indicators reliably and correctly applied the double entry method. Then, based on the chess sheet, the accountant of Victoria LLC compiled a turnover sheet (see below).

Let's assume that at the beginning of the month the debit balances on the accounts were: account 01 - 40,000 rubles, account 41 - 14,000 rubles, account 50 - 50,000 rubles, account 51 - 2,000 rubles. And the credit balances are equal: account 60 - 70,000 rubles, account 71 - 36,000 rubles. The accountant calculated the closing balance as of December 31 as follows:

Success LLC uses a simplified taxation system. Accounting is carried out in a simple form without double entry. As of May 1, 2014, the company listed the following balances by group of items: tangible non-current assets - 20,000 rubles, inventories - 100,000 rubles, capital and reserves - 100,000 rubles, revenue - 100,000 rubles.

In May 2014, the following business transactions occurred at Success LLC.

1. Paid for materials received in the amount of 30,000 rubles. The accountant wrote down 30,000 rubles. in the column “Tangible non-current assets” (without brackets - since the item has increased, materials have been received). He recorded the same amount in the “Cash” column. But with brackets, since in this case the article decreased, since the company spent money by paying for valuables.

2. Repaid the debt to the bank on a long-term loan in the amount of 100,000 rubles. The accountant reflected 100,000 rubles. in the column “Cash” (in brackets - since the item decreased, the company spent money). He recorded the same amount in the column “Long-term borrowed funds.” Also with brackets, since the item decreased - borrowed funds decreased when paying off the loan.

3. Revenue from sold products was received - 200,000 rubles. The accountant recorded the revenue in the columns “Cash” and “Capital and Reserves”. Both amounts are without parentheses. Since revenue is, on the one hand, the arrival of money, on the other, profit (items have increased). In addition, the amount is 200,000 rubles. he also wrote it down in the “Revenue” column. Also without parentheses.

4. The actual cost of products sold was written off in the amount of RUB 120,000. 120,000 rub. The accountant entered it in the columns “Inventories” and “Capital and Reserves” in parentheses. Because the articles have decreased. He also included this amount in the “Expenses” column (without brackets - the item has increased).

5. Advance payment for “simplified” tax has been paid - 5,000 rubles. As for the tax under the simplified tax system, the Recommendations do not say how to reflect it in the Book. Therefore, taking into account the fact that, as a general rule, this tax is recorded in the statement of financial results, the accountant set the advance amount as 5,000 rubles. in the column “Profit tax (income)” (in brackets - since the amount reduces the financial result of the company). In addition, in order not to overestimate the profit, the accountant recorded the same value in the columns “Cash” and “Capital and Reserves”. Also in parentheses. An example of how the accountant reflected these transactions in the Book of Accounting Facts of Economic Life in Form No. K-2 MP is given above.

Table. Comparative characteristics of simplified accounting methods

Wayconducting	Characteristic	Note
Full form	Accounting is carried out using the double entry method. That is, all transactions are recorded by debit and credit simultaneously using registers: - statements of accounting for fixed assets and accrued depreciation, inventories, cash, settlements with suppliers and personnel, etc.; - summary (chess) statement - it summarizes the information according to the above documents. Based on the “checkerboard”, a turnover sheet is drawn up and the balances as of the last day of the reporting period (month, quarter, year, etc.) are displayed.	Statement forms (forms No. 1 - 9 MP) are given in Appendices 2 - 10 to the Recommendations; A sample of the turnover sheet is presented in the Recommendations section “Full form of accounting”
Short form	Business transactions are recorded through a double entry in the Book (journal) of recording the facts of economic life. Along with the Book, a payroll record sheet should be used for settlements with personnel regarding wages. The remaining statements (forms No. 1 - 9 MP) can be used at will if the listed forms are not enough	A sample Book (journal) for recording facts of economic life (form No. K-1 MP) is given in Appendix 11 to the Recommendations; form of the statement of accounting of settlements with personnel for wages (form No. 8 MP) - in Appendix 9
Simple system	Simple accounting is carried out without double entry, that is, without reflecting debit and credit amounts at the same time. All transactions are recorded in a special Book (journal) of accounting facts of economic life according to groups of items in the balance sheet and financial performance statement	A sample Book (journal) for recording facts of economic life (form No. K-2 MP) is given in Appendix 12 to the Recommendations

By fixed assets. The main elements of the accounting policy are:
choice of methods for calculating depreciation on fixed assets;
determining the useful life of objects;
identification of fixed assets, the cost of which is not repaid;
determining the procedure for writing off the costs of repairing fixed assets to the cost of production.
When choosing a method for calculating depreciation on fixed assets, you need to take into account that different approaches are currently used to the procedure for depreciation charges on depreciable assets in financial and tax accounting. However, what is common to these types of accounting is the linear method of calculating depreciation. Therefore, this method should primarily be recommended for use in financial, management and tax accounting.
The useful life of fixed assets and the list of objects whose cost is not repaid are established by the organization based on the specific operating conditions of fixed assets and the financial strategy of the organization. The basis for making decisions on this issue can be PBU 6/01 “Accounting for fixed assets” and Decree of the Government of the Russian Federation of January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups.”
It is advisable to determine the procedure for writing off the costs of repairing fixed assets to the cost of production, taking into account the option adopted in the accounting policy of financial accounting.
For intangible assets, the elements of accounting policy are:
methods of calculating depreciation for certain groups of intangible assets;
useful life of intangible assets.
When choosing a method for calculating depreciation for the corresponding group of intangible assets, the following regulatory documents should be used:
PBU 14/2007 “Accounting for intangible assets”;
Tax Code of the Russian Federation (Chapter 25);
International Financial Reporting Standard No. 38 “Intangible Assets”.
In accordance with PBU 14/2007 for intangible assets, depreciation charges are carried out in one of the following ways: linear method; reducing balance method; method of writing off cost in proportion to the volume of products (works, services).
The Tax Code of the Russian Federation provides for the possibility of using linear and non-linear methods for calculating depreciation on intangible assets.
International Financial Reporting Standard (IFRS) 38 (paragraph 89) recommends using the following depreciation methods:
straight-line accrual method;
reducing balance method;
unit of production method.
According to PBU 14/2007, the useful life of intangible assets is determined by the organization when accepting an object for accounting, based on the expected life of the object, the validity period of the patent, certificate and other restrictions on the useful life of objects, the quantity of products or other natural indicator of the volume of work expected to be received as a result of using this object.
Based on business reputation, it is impossible to determine the useful life of an object; depreciation rates are set for 20 years.
The useful life of intangible assets cannot exceed the life of the organization.
In accordance with IFRS 38, the useful life of intangible assets can be more than 20 years (clause 11). Paragraph 84 of IFRS 38 states that “the useful life of an intangible asset can be very long, but always has a limit.”
For inventories, the main element of accounting policy is the choice of method (method) for estimating used inventories. PBU 5/01 “Accounting for inventories”, spent material resources (raw materials, supplies, fuel, etc.) are allowed to be reflected in accounting using the following methods for estimating inventories:
at the cost of each unit;
at the average cost, determined at the end of each month for homogeneous types of material resources or for individual types of resources;
at the cost of the first purchases of batches of material resources (FIFO method).
The Tax Code of the Russian Federation, in addition to those mentioned, allows the use of the cost estimation method for the most recent purchases of batches of material resources (LIFO method).
In international practice, in addition to the above, the following methods are used:
HIFO;
LOFO;
permanent revaluation;
at fixed prices;
at group prices;
at purchase prices;
prices of the day;
accounting prices.
When choosing an option for assessing consumed materials, you should take into account the level of inflation, the financial condition of the organization, pricing and taxation policies, as well as the conditions for selling products.
For purchased goods, an element of accounting policy is the choice of method for their valuation.
When choosing a method for valuing purchased goods, it is advisable to take the relevant provisions of financial or tax accounting as a basis. In accordance with clauses 6 and 13 of PBU 5/01 “Accounting for inventories,” the costs of procuring and delivering goods to central warehouses, incurred until they are put on sale, may include:
in the cost of purchased goods;
included in selling expenses.
Retail trade organizations can evaluate goods:
at sales price with separate consideration of markups (discounts);
at the cost of acquisition.
The Tax Code of the Russian Federation (Article 268) provides for the assessment of purchased goods using one of the following methods:
using the FIFO method;
using the LIFO method;
at average cost;
at the cost of a unit of goods.
When accounting for costs of production and output, the elements of accounting policy are:
determination of the list of cost centers;
establishing controlled costs for each cost center;
selection of those responsible for costs for each cost center;
choosing a method for grouping costs and writing off costs;
selection of a list of costing items;
choosing a method for assessing work in progress;
choosing a method for evaluating finished and shipped products;
selection of transfer prices;
choosing an option for consolidated production cost accounting;
determining the timing of repayment of future expenses;
choosing methods for distributing indirect costs between accounting and costing objects;
selection of methods for accounting for production costs and calculating production costs.
The determination of cost centers depends on the organizational, technological and a number of other features of the organization, as well as the goals of management accounting. When establishing a list of cost centers, an optimal balance between the costs of accounting and the effect of control for each cost center must be ensured.
The establishment of controlled costs for each cost center depends on the level of cost management (first, second and subsequent levels) and the timing of the costs. The list of controlled expenses for each cost center is indicated in the forms for accounting for production costs and reports on cost centers.
The choice of cost responsibility for each cost center depends on the cost management system adopted and the level of the relevant cost centers. In cost centers of the first level of cost management, responsibility for them is usually assigned to the performers of the relevant work. At the level of organizational units, the heads of these units (teams, sections, departments, etc.) are usually considered responsible for expenses.
Choosing a method for grouping costs and writing off production costs. Currently, in Russian accounting practice, two main methods of grouping and writing off production costs are used:
dividing costs into basic and overhead costs and calculating the full production cost of products;
dividing costs into variable, conditionally variable and constant and calculating incomplete production costs of products.
Along with the above two methods, a third method can be used in management accounting - dividing costs into variable and fixed and calculating costs based on variable costs (a variant of the direct costing system).
The advantages and disadvantages of these methods of grouping costs are discussed in § 10.2.
Selecting a list of costing items. When establishing a list of costing items, it is necessary to take into account the sectoral characteristics of the organization, its organizational structure, the need to ensure comparability of costing items in planning and accounting, and a number of other features.
For industrial organizations, it is advisable to take as a basis the calculation articles established by the Basic Provisions for Planning, Accounting and Calculation of Product Costs (42).
Choosing a method for assessing work in progress. It is advisable to evaluate work in progress in mass and serial production using the methods adopted in financial accounting (§ 10.2).
Choosing a method for evaluating finished and shipped products. Finished products and shipped goods can be reflected in management accounting, as a rule, similar to the options adopted in financial accounting (§ 10.2).
Selecting transfer prices. Transfer prices are set:
based on market prices;
cost-based;
based on negotiations (agreement).
When using the second method to determine transfer prices, indicate the specific basis of the cost transfer price:
variable costs;
total costs;
total costs plus profit.
Selecting a variable for consolidated production cost accounting. Consolidated accounting of production costs is organized according to the unfinished or semi-finished option.
The semi-finished version of the consolidated accounting of production costs makes it possible to identify the cost of semi-finished products at various stages of their processing and thereby provides more effective control over the process of formation of the cost of production.
In practice, a mixed or partially semi-finished version of consolidated accounting of production costs is often used, in which part of the semi-finished products is reflected in accounting, and at subsequent stages, accounting is carried out according to the non-semi-finished version.
Determining the order and timing of repayment of future expenses. The procedure and timing of repayment of future expenses depend, first of all, on the type of these expenses. For example, expenses for preparation and development of production are written off as current costs over several years. Expenses for the acquisition of licenses are written off as expenses over the period of their validity. Expenses for the repair of fixed assets, taken into account at the beginning of the year, can be written off throughout the year evenly by month or in proportion to the volume of production by month.
The choice of methods for distributing indirect costs between individual accounting and costing objects. The choice of method for distributing indirect costs depends on the technological, organizational and a number of other characteristics of organizations and should be aimed at ensuring a more accurate calculation of the cost of certain types of products, works, and services.
Selecting methods for accounting for production costs and calculating production costs. When deciding on the choice of methods for accounting for production costs and calculating the cost of production, it is necessary to take into account technological, organizational, industry and other features of production. It should also be borne in mind that the standard cost accounting method is the most important element of the product cost management system. It is advisable to apply certain elements of the standard accounting method (for example, operational accounting of deviations of actual costs from standard ones) when using other methods of cost accounting and calculating product costs. The advantages of this method also include its compliance with the “standard-cost” calculation system, widely used in developed countries.