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Introduction
1. The subject of accounting and its elements. Accounting objects
2. Place and role of economic analysis in enterprise management
2.1 Place of economic analysis in the system of economic sciences. The concept of economic analysis
2.2 Subject of economic analysis
2.3 Business entity as an object of study at the micro level
2.5 The value of economic analysis in enterprise management and improving its efficiency
Bibliography
Introduction
accounting economic analysis
Accounting studies the quantitative side of economic phenomena in their continuous connection with the qualitative side by registering economic facts, both in kind and in monetary terms. Each accomplished economic fact, documented is called business transaction.
Here takes place continuous reflection of the financial and economic activities of the organization, all of its property and sources of its formation, all types of inventories, fixed assets, costs of production and sales of products, cash, debts of the enterprise.
Business facts reflected in accounting, continuously recorded over time in the form of records. Moreover, each economic fact is formalized documented- paper primary document or on machine data carriers. Documentation of a business transaction gives it legal force.
In accounting, all means and business processes are necessarily reflected in monetary expression, based on the generalization of natural and labor indicators.
Thus, accounting is an ordered system for collecting, registering and summarizing information in monetary terms about the property and obligations of an organization and their movement through continuous, continuous, documentary accounting of all business transactions.
It is this definition that most fully characterizes accounting. Therefore, it is enshrined at the highest legislative level - in the Federal Law "On Accounting" dated 11/21/1996. (Article 1, paragraph 1)
First, it emphasizes that accounting is an ordered system.
Secondly, this definition very briefly reflects the stages of the accounting process: the collection, registration and generalization of information.
Thirdly, the main features of accounting are noted - this is a continuous, continuous, strictly documentary accounting.
Fourthly, the main meter used in accounting is indicated - the monetary meter.
Fifthly, the main objects of accounting are noted.
Depending on who the information is provided to, accounting is divided into two types.
1. Financial Accounting, whose information is provided mainly in the form of mandatory reporting forms to external users - a higher organization (department), founders, creditors, investors, government agencies, etc.
2. Management Accounting- its information is necessary for various services and departments of the organization, i.e. internal users.
The main group of external users are founders, shareholders who need information about the effectiveness of their contributions, the amount of dividends and the prospects for the development of the organization.
Investors, both present and potential, information is needed on the feasibility of investing. Therefore, first of all, these users study the financial results and its components, which are also formed in the accounting process.
Lenders organizations are banks, suppliers, contractors, etc., to which there are obligations of the enterprise, the so-called external debts. Employees of the organization can also act as creditors in the event of wage arrears. Lenders are mainly interested in information about the solvency of the enterprise.
State bodies information is required on tax payments (to tax authorities), on statistical indicators (to statistical authorities), etc.
internal users interested in accounting information for analysis and management decisions at all levels of management.
Accounting is central to the management system in a market economy due to the following requirements:
· documentation of all business transactions provides that all facts of economic activity must be documented in writing;
· timeliness of accounting means that accounting must provide all the necessary information about the activities of the organization within a strictly defined time frame;
· accuracy and objectivity of accounting- implies that all accounting information must be correct, correctly reflecting reality;
· completeness of accounting- provides for coverage of all aspects of the organization's activities and a complete description of all operations performed;
· content over form assumes that compliance with the legal norm and economic feasibility of business operations should prevail over the form regulated by the relevant regulatory documents;
· materiality means that information is recognized as significant in Russian accounting if its omission or distortion may affect the adoption of economic decisions by interested users. This information is subject to mandatory reflection separately in the reporting or in the explanatory notes to the reporting;
· consistency of accounting information provides that current accounting data in the context of certain types of assets and liabilities must correspond to the turnovers and balances of an economically homogeneous accounting object that combines them at the beginning and end of the reporting period;
· clarity and accessibility of accounting involves, first of all, the need to provide information about the activities of the organization to all users, both internal and external;
· cost-effectiveness and rationality of accounting- this is the need to ensure maximum cheapness and a clear organization of accounting work. In this regard, it is very important to prevent an excessive increase in the costs of accounting, which in turn is associated with its rational organization.
Based on these requirements, the main tasks of accounting are:
1) the formation of complete and reliable information about the economic processes and results of the activities of enterprises, necessary for external and internal users of information;
2) ensuring control over the presence and movement of property, capital and liabilities of the organization;
3) timely prevention of negative processes, identification and mobilization of on-farm reserves.
In a market economy, more and more attention is paid to the quality training of specialists who are able not only to make competent economic decisions, but also to take risks if necessary, take initiative and responsibility, take into account constant changes in the internal and external environment of the enterprise, be a competent leader and subtle psychologist.
Economic analysis is one of the most effective methods of management, the main element of justification of management decisions. With the help of economic analysis, a strategy and tactics for the development of an enterprise are developed, plans and management decisions are justified, their implementation is monitored, a comparative analysis of marketing activities is carried out, including a comparison of the actual development of events with the expected one for a certain period of time, an analysis of specific consumers and the latter's assessment of the quality of manufactured goods. , an assessment of the financial and economic activities of the enterprise, its financial stability, liquidity, solvency is carried out. A variety of methodological tools allows you to study the internal and external environment of the company, evaluate the performance of the entire enterprise, its structural divisions, individual employees; determine the competitive environment and the place of the business entity in the competitive market.
The study of the discipline "Economic Analysis" should equip students with the necessary theoretical knowledge and practical skills in mastering modern methods of economic research, the methodology of a systematic, comprehensive economic analysis of the results of an enterprise. A qualified economist, financier, auditor should know well not only the general patterns and trends in the development of the economy in the conditions of market relations, but also subtly understand the manifestations of general, specific and particular economic laws in the practice of their enterprise, timely notice development trends and opportunities to increase the competitiveness of their enterprise.
The formation of a market economy determines the development of economic analysis, primarily at the micro level - at the level of individual enterprises and their structural divisions, since these grassroots links (with any form of ownership) form the basis of a market economy.
All processes occurring at the enterprise are considered in relation to the internal and external economic environment, taking into account dynamic changes, political and social aspects of the development of society.
1. Subject of accountingand its elements. Accounting objects
The subject of accounting in a generalized form is the financial and economic activities of the organization. Any phenomenon that can be objectively expressed in valuation and is necessary for the management of an organization is an object of accounting. Any organization operating separately from others must have a certain property (complex of economic assets), which is called the assets of the organization. The property comes from different sources and for different periods of time. There are two types of sources - equity and liabilities of the organization. Equity and liabilities are called liabilities of the organization. Naturally, the assets and liabilities of the organization are characteristics of the same property - the sum of assets and liabilities is the same. In addition, any phenomenon that leads to a change in the assets or liabilities of the organization should also be taken into account in accounting.
Thus, the objects of accounting are the assets, liabilities of the organization and business transactions carried out in the process of financial and economic activities. A business transaction is understood as any event that leads to a change in the composition of the assets or liabilities of the organization.
The subject of accounting is an ordered and regulated information system that reflects the totality of property in terms of composition and location, according to the sources of their formation, business transactions and financial results of the enterprise in monetary terms.
Accounting objects can be combined into two groups:
objects that support the economic activity of the organization;
objects that make up the economic activity of the organization.
The first group includes the property of the organization, consisting of various types of funds and obligations, and the second - business processes and their results.
The assets of the enterprise are classified according to the speed of their turnover - durable funds (in circulation for more than 1 year - non-current assets) and current use funds (in circulation for no more than 1 year - current assets). For the effective use of assets, it is necessary to know what types of assets are available in the organization and how they are located, as well as the sources of formation of this property and their intended purpose. Therefore, it is necessary to classify property in two sections:
1) by composition and placement;
2) by sources of education and purpose.
By composition and placement property can be divided into the following main groups: non-current assets, current assets and abstract assets (Figure 1).
Non-current assets are divided into fixed assets and intangible assets.
Fixed assets - this is the value of movable and immovable property used as means of labor in the implementation of the economic activity of the enterprise for a period of more than 1 year. Fixed assets include buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment, working productive and breeding livestock, perennial plantations, on-farm roads, land plots and objects of nature management (water, subsoil and natural resources). They are used for a long time, without changing their appearance, wear out in parts during the standard period of use. In the process of use, fixed assets gradually wear out and their cost is included in the cost of products (works, services) in parts by depreciation.
Intangible assets- objects of long-term use that have a valuation, but are not material values (the right of the patent holder to patents, inventions, industrial designs, as well as other property rights to intellectual property objects). Intangible assets, like fixed assets, transfer their initial cost to production costs during their useful life. Feature - the absence of their material structure.
Non-current assets can be conventionally classified attachments in non-current assets - funds that are still in unfinished construction, invested in the acquisition, reconstruction of non-current assets, modernization and technical re-equipment.
Moreover, part of non-current assets can be diverted or transferred for temporary use to other organizations, for example, under lease agreements. This group may include Deferred tax assets formed as a result of the difference according to accounting and tax accounting.
current assets are divided into the following groups: inventories, cash, financial assets and funds in settlements.
A significant part of current assets are inventories: materials, finished products, work in progress and goods.
materials necessary for production activities mainly as raw materials, fuel and various auxiliary materials.
Unfinished production- these are the resources of the enterprise that are directly in the production process, but have not yet been turned into finished products. For example, these are the costs of raw materials, materials, wages, etc. for the production of products that have not yet passed all stages of processing (a car on an assembly line in the engineering industry, etc.).
Finished products- products manufactured in the organization, which have passed all the stages of processing, meet the standards and are intended for sale.
Goods shipped- this is a finished product that is sent as a cargo to the buyer, but the ownership of which still belongs to the supplier organization.
Other goods- various types of goods purchased for further sale and resale without further processing.
Cash- cash kept at the cash desk and on various bank accounts.
Financial assets- these are the organization's contributions to the authorized capital of other organizations, in various securities (shares, bonds, bills, etc.), as well as loans provided to other organizations.
All of the assets listed above constitute the resources of the organization, but to fully characterize them, it is necessary to know the sources of the formation of these resources. These can be own and attracted sources (see Figure 2).
1. Own sources or equity- this is the capital of the organization, registered in the charter, formed from the contributions of the founders during the creation of the organization (authorized capital), additional capital, created reserves (reserve capital, various reserves), targeted financing (funds of other legal entities, funds of various budgets that are intended for performance of a specific type of work and are non-refundable), trust funds, profits received as a result of the financial and economic activities of the organization.
Figure 1. Classification of the organization's assets by composition and location
2. Raised capital- these are various loans from banks (short-term, long-term), other organizations (short-term, long-term loans) and accounts payable (debts of the enterprise on various transactions with suppliers and contractors, to the budget, in settlements with staff for remuneration and other creditors). An organization may owe to another organization upon receipt of various materials and goods from it (suppliers), services and work performed by them (contractors), etc., to the state - for various taxes and mandatory contributions, (pension fund and other off-budget funds), and also to their employees (for wages). All debts listed are included in the group accounts payable.
Figure 2. Classification of the organization's capital by type and purpose
The object of accounting, as mentioned above, is also a business transaction - the actual action taken to change the objects of accounting or one separate fact of economic activity. Moreover, any business transaction must be documented.
From the mass of business operations, processes are formed that can be divided into:
1) procurement process - procurement of raw materials, materials, i.e. providing the organization with fixed and working capital;
2) production process - economic operations for the expenditure of raw materials and materials, labor resources (calculation of wages), fixed assets (accrual depreciation) and posting of finished products;
3) the sale process - a set of operations for the shipment of products to buyers and customers, settlements for shipped products, receipt of money to the accounts of the organization and determining the financial result from the sale.
At the same time, all business processes in the activities of a separate organization can occur simultaneously, and the main task of accounting is their timely and reliable reflection in accounting. The solution of these tasks is carried out by accounting with the help of appropriate methods and techniques, which together constitute the accounting method.
2. Place and role of economic analysis in enterprise management.
2.1 The place of economic analysis in the system of economic sciences. The concept of economic analysis
The needs of society are limitless, and the resources needed to create wealth and services are limited. The scarcity of resources necessitates a choice: what to produce, how many goods and services to produce; for whom to produce; how to distribute. In practice, the choice is made not according to the principle “either one or the other”, but according to the principle “something more, something less”.
The purpose of the choice is to establish the optimal ratio between the maximum possible range of products, works, services, on the one hand, and the maximum possible number of them, providing a certain standard of living, on the other. It is necessary to carry out the distribution of resources in accordance with the choice of the structure of production.
Determining the optimal structure of production is possible only on the basis of an analysis of the demand for products, works, services; sales markets, their capacity; potential buyers and clients; the possibility of acquiring all types of resources necessary for the production of products, the provision of services and the performance of work.
The choice process in an economy - the decision to produce, acquire, or reject a particular product - is what ultimately governs the economic system. At the level of an economic entity, the problem of choice is realized in the form of creating specific types of products (works, services). Each business entity, in accordance with supply and demand, determines what, in what quantities, how, where to produce in order to ensure maximum profit, ensuring economic growth and a certain standard of living for the staff.
The economic entity as an economic system is the main link where the realization of the goal of production takes place. Accounting, planning and analysis are important components of this system.
In order to reveal this or that position, this or that situation, to precisely formulate specific proposals or recommendations, it is necessary to study, investigate the phenomenon, process, economic situation. The study, study of the phenomenon involves the identification of internal cause-and-effect relationships, its essence.
Analysis (from Greek - analesis) - means the decomposition of the object under study into elements, into internal components inherent in this object, their study. The dialectical tandem (analysis-synthesis) is understood as a synonym for any scientific research.
The study of economic phenomena and processes is based on the theory of knowledge, which acts as a methodological basis for all branches of science. It determines the essence, necessity and sequence of economic analysis, determines the object and subject of knowledge. The process of cognition makes extensive use of such important tools as analysis and synthesis, experiments and modeling. Human thinking acts as an active constituent element of this knowledge. The process of thinking (the process of analytical-synetic activity of the human brain) goes through three stages:
contemplation (collection of facts required for analysis);
scientific abstraction (multivariance of theoretical judgments, conclusions - the more judgments, the greater the probability of choosing the optimal solution);
Formation of new practical proposals and conclusions.
Abstract thinking, based on real facts that have undergone not only arithmetic, but also logical processing of the primary material, as a rule, reveals the content of the studied phenomena, reveals internal cause-and-effect relationships, certain patterns in their development. This ensures the adoption of specific management decisions, practical proposals aimed at further improvement of one or another economic phenomenon or economic process. Decisions are made on the basis of a generalized conclusion and assessment of the real situation. Economic analysis, based on the theory of knowledge, provides an increase in the economic efficiency of human practical activity. According to G. V. Savitskaya, “analysis in a broad sense” means a way of knowing objects and phenomena of the environment, based on the division of the whole into its component parts, and studying them in all the variety of connections and 0 is unable to answer all the requirements of practice. Economic analysis comprehensively, systematically uses actual data, resorting to techniques and methods for studying statistics, accounting, and mathematics. Economic analysis is closely related to special disciplines such as statistics, accounting, marketing, economic cybernetics, auditing, controlling.
Accounting is the main supplier of economic information about the economic activity of an economic entity. Initially, analytical functions were performed by an accountant. The accountant, having compiled a report for himself, determined what the state of economic assets and sources of their formation is, how efficiently resources are used, whether all reserves are used to increase production efficiency, what are the problems in management. With the development of market relations, the emergence of hundreds of thousands of small and medium-sized firms, which, in the person of an accountant, have the entire economic service, the importance of the analytical activities of accountants is increasing.
Along with accounting and reporting data, statistical reporting is used in analytical work. The share of statistical data in analytical work is not large, since the analytical developments of statisticians are carried out mainly at the sectoral, regional and national economic levels. Economic analysis is closely related to the planning and management of production. Planned indicators are widely used in analytical work, at the same time, evidence-based planning and management at the micro and macro levels is impossible without the use of the results of economic analysis. It creates an information base for developing plans and choosing the most optimal management decisions.
The use of mathematical methods in analytical studies has greatly enriched economic analysis. With the help of mathematical methods, it became possible to study a larger number of objects, to study a larger amount of information. Economic analysis can be carried out more quickly. It follows that the analysis of financial and economic activity is a systematic science. It was formed by integrating a number of sciences and united their individual elements. At the same time, the results of the analysis are widely used by other sciences in the study of various aspects of economic activity.
2 .2 Subject of economic analysis
Each science has its own subject of study, which it studies with an appropriate purpose and methods inherent in it. Science subject shows what the science is studying, and method - how he studies, i.e. what techniques and methods are used in the study of this subject of research. One and the same object can be considered from different angles by different sciences.
The object of study in political science and medicine is a person, but the subject of medicine is the organs - their functions and interaction, and in political science - the relationship between groups, the social behavior of individual leaders, groups, etc.
Production, economic and financial activities is the subject of study of many economic sciences: statistics, accounting, enterprise finance.
Under subject of economic analysis is understood as the study of economic processes, phenomena, situations of economic entities in terms of their effectiveness, i.e., the final financial results of their activities, which are formed under the influence of internal and external, objective and subjective factors, and their socio-economic efficiency. A feature of studying the economic analysis of the economic activity of a subject is that economic processes, indicators characterizing the activities of an economic entity, are studied not only in statics, but also in dynamics.
The subject of study is economic processes (as a condition for the economic results of management), and the factors influencing them (economic processes). External factors influencing economic activity mainly reflect the operation of the economic laws of a market economy. The law of supply and demand is reflected in price formation. Changes in prices for raw materials, materials, energy tariffs, prices for finished products, components affect the production and financial results of an economic entity, lead to the complication of economic calculations in the analysis process.
Along with external factors, economic activity is influenced by subjective (internal) factors associated with specific human activities. They are entirely dependent on human actions. Successful effective management with the correct organization of production and labor, skillful use of the resources of an economic entity can be defined as a phenomenon of a subjective (internal) factor.
Economic phenomena and processes, their results, formed under the influence of various factors, are appropriately reflected in the system of economic information, which is a collection of data characterizing economic activity. The subject of economic analysis is the whole system of indicators:
Resources (production and other activities)
products (works, services)
financial results (profit, profitability)
resources.
Thus, the object of analysis of economic activity at the micro level is economic entities, economic results of their activities, financial condition, solvency, liquidity, financial results (profit, profitability), sales and production, cost and resources.
The subject of the analysis is the cause-and-effect relationships of economic phenomena, processes, situations, revealing the mechanism for achieving the set goals, tasks in production and other activities.
2 .3 Economic entity as an object of study at the micro level
An economic entity as an economic system is the main link where the factors of the production process are combined.
Business entity is a legal entity, has an independent balance sheet, acts in accordance with its charter, has rights and performs duties related to its activities, represents jobs, pays wages, and implements social programs. Using the means of production and other property, an economic entity carries out production and economic activities for the production and sale of products, the performance of work, the provision of services in accordance with the concluded contracts, agreements with consumers (clients) on a self-sufficiency and self-financing basis.
Being a structural link in the economy as a whole, an economic entity acts as a commodity producer, and therefore solves a number of interrelated tasks:
Providing consumers with products (works and services) of appropriate quality;
Receiving the amount of profit sufficient to perform its functions;
fulfillment of its obligations, both external and internal;
Compliance with laws, regulations and standards.
To solve these problems, an economic entity must have a clear idea of the current state and development prospects. The core of economic activity is the production of products, works, services (these are the specific results of production activities), profit (this is the financial result of the activity).
To determine the perspective, you need to study:
Demand for this type of product (works, services);
· the ability of this economic entity to produce products (works, services), based on production capacity and its increase;
the possibility of competing industries in the market for this product;
Possibilities of suppliers of raw materials, materials, etc.
In the course of the analysis, the need for material (fixed and circulating), labor (labor) and financial (cash) resources is revealed; an assessment is given of the expected economic results of economic activity for the production of products, the provision of services and the performance of work; cost, profit and profitability are determined. It follows that the object of analysis at the micro level is an economic entity (plant, factory, organization, farm, etc.), since it forms the basis of a market economy. Analysis at the level of business entities has a specific content related to daily financial and economic activities.
2 .4 The content and objectives of economic analysis
The development of the economy in the context of the transition to the market creates the prerequisites for the use of economic analysis in enterprise management. The complication and strengthening of cooperative relations between business entities increases the dependence of the performance of some business entities on the performance of others, which determines the need and enhances the importance of economic analysis, and therefore changes the content and tasks of the analysis.
Conducted analytical studies must meet certain requirements that must be met in the organization, conduct and practical use of the results of activities.
Compliance with laws, standards and regulations in the process of implementation of production, economic and financial activities is one of the tasks of the functioning of economic entities.
The change in economic results is influenced by various factors. The analysis involves finding out the causes-factors and determining their quantitative and qualitative impact on the resulting indicators.
Factors internal and external are studied, classified into groups. are revealed main(first order) and secondary(second, third order), determining and non-determining factors. After that, the quantitative influence of each of the essential (main, determining) factors on the change in economic processes is determined. To determine the quantitative influence of factors, various techniques and methods are used: traditional And mathematical.
Then the influence of factors is calculated first, second, third order to change the analyzed indicator.
For example. A generalizing indicator of the effectiveness of the use of fixed assets is the return on assets. Its level depends on:
from return on assets;
from profitability.
In turn, the return on assets depends on the change:
· the share of the active part of fixed assets in the total cost;
· return on assets of the active part of fixed assets.
The return on assets of the active part of fixed assets depends on:
from the structure of the active part of fixed assets;
the operating time of the equipment;
average hourly output.
Changing the operating time of the equipment depends on:
from the number of days worked;
· all-day losses of working hours;
shift coefficient;
average shift duration (intra-shift losses).
The change in the volume of production, production of equipment, and, consequently, the level of capital productivity of the active part of fixed assets depends on:
replacement of equipment;
modernization;
· scientific and technological progress;
social factors.
Establishing the influence of all factors is difficult and practically not always necessary. As a rule, generalizing factors and factors of the first, second order are determined.
To comprehend the main reasons that influenced the analyzed indicators, to find out their actions and interactions means to understand the specifics of the economic activity of the analyzed object. An important point in the analysis is the identification of untapped reserves of production growth and the determination of a system of specific measures to mobilize the identified reserves in production.
· scientific and economic substantiation of business plans and standards (in the process of their development);
· an objective and comprehensive study of the implementation of established business plans and compliance with standards based on accounting and reporting data;
· assessment of the economic efficiency of the use of labor, material and financial resources in order to improve the efficiency of production;
· monitoring the implementation of the requirements of commercial calculation (self-sufficiency and self-financing) and evaluation of the results of its implementation (end financial results);
Identification and measurement of internal reserves at all stages of the production process;
· adoption of optimal managerial decisions on the basis of a preliminary analysis, evaluation of economic activity and identification of trends in development.
The tasks solved in the course of the analysis are changing, since the approaches and requirements for economic analysis are changing.
2 .5 The value of economic analysis in the management ofenterprisem and increase its efficiency
Economic analysis is a necessary element in the performance of each function of economic management. The main functions of economic activity (functions of economic management) are:
· management information support(collection, processing, systematization and grouping of information about economic processes and phenomena);
· analysis of the course of economic activity and its results, assessment of economic activity opportunities;
· planning(operational, current, prospective);
· management organization(organization of the effective functioning of all elements of the economic system of an economic entity in order to rationally use material, labor and financial resources).
The effectiveness of managerial decision-making is determined by the quality of analytical research. Accounting, planning and analysis ensure the quality of management decisions. The initial element of the management system is planning, which determines the direction and content of the activities of an economic entity. An important element of planning is the determination of ways to achieve the set goal - to achieve the best financial results.
Without reliable and complete information, it is almost impossible to make optimal management decisions. Accounting ensures constant systematization and generalization of data necessary for production management and control over the implementation of business plans.
To optimize management, it is necessary to have a clear idea of the trends and nature of changes in the economy of an economic entity. Achieving this information is possible only on the basis of economic analysis. In the process of analysis, "raw" primary information is checked. Compliance with established forms, correctness of arithmetic calculations, reducibility and comparability of indicators are determined. Then the information is processed: there is a general familiarization with the documents and their content; deviations are determined and compared; the influence of factors on the analyzed object is determined, reserves and ways of their use are identified. Identifies shortcomings and errors. The results of the analysis are systematized and summarized. Based on the results of the analysis, management decisions are made. It follows that economic analysis substantiates managerial decisions, ensures the objectivity and efficiency of production management.
The role of analysis in enterprise management is increasing due to the fact that the management mechanism, principles and methods of management are changing. The limited resources and the need for choice force managers to constantly conduct research in the field of sales markets, sources of raw materials, study of demand, pricing, which should ensure an increase in production efficiency.
Denationalization, privatization, the development of new organizational and legal forms of management require new management methods and involve constant monitoring of all components of the production cost, require a deep analysis of costs by elements and items of expenditure, analysis of unproductive costs and losses, which increases the economic efficiency of production, increases the net profits and financial incentives.
All management decisions made at the level of an economic entity are optimal, justified and motivated. In order to make optimal management decisions, operational, current And perspective analysis. Each of them is associated with a specific management and planning function.
Decision-making requires the development of several options for solving economic situations, their justification by conducting an economic analysis, choosing the best option for a management decision.
Thus, in market conditions, the problem of minimizing the cost of living and materialized labor is the starting point in pricing. Price is one of the defining competitive advantages in market conditions and survival conditions. Under these conditions, the role of economic analysis increases as an important means of managing the economy of an economic entity, identifying reserves to increase the efficiency of an enterprise.
WITHlist of literature
1. Accounting: Textbook for university students / Yu.A. Babaev, I.P. Komissarov, V.A. Borodin; Ed. prof. YuA Babaeva, prof. I.P. Komissarova.-- 2nd ed., Revised. and additional - M.: UNITI-DANA, 2005. - 527p.
2. Guseva T. M., Sheina T. N. Self-tutor in accounting: textbook. allowance. -- 2nd ed. - M.: Prospekt, 2009. - 464 p.
3. Lytneva N. A., Malyavkina L. I., Fedorova T. V. Accounting: Textbook. - M.: FORUM: INFRA-M, 2006.--496 p.
4. Posherstnik N.V. Accounting: Educational and practical guide. - St. Petersburg: Peter, 2007. - 416 p.
5. Lysenko D.V. Economic analysis. - M.: Velby, 2008.
6. Markaryan E.A. Economic analysis of economic activity. - M.: KnoRus, 2008.
7. Savitskaya G.V. Analysis of the economic activity of the enterprise: Textbook. - M.: INFRA-M, 2008.
8. Savitskaya G.V. Economic Analysis: Textbook. - M.: New knowledge, 2007
9. Types of economic analysis and their role in enterprise management. M. "Stack", 2002
10. Economic analysis of the enterprise. Prykin B.V., M. "Unity", 2000
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thesis, added 08/07/2012
The role and importance of accounting in enterprise management in modern conditions. The structure of the balance sheet and the technique of its preparation. The relationship of its sections and articles. Accounting automation is the basis of effective management.
Ministry of Education and Science of the Russian Federation
Federal state budget educational
institution of higher professional education
"Moscow State University
design and technology"
Institute of Economics and Management
Department of Audit and Controlling
Specialty 080109 (060500) "Accounting, analysis and audit"
GRADUATION
QUALIFYING WORK
on the topic: Features of the organization of accounting in a small business
Moscow 2015
ANNOTATION
Thesis work 67 pages, 6 figures, 14 tables, 29 sources.
FEATURES OF THE ORGANIZATION OF ACCOUNTING AT A SMALL BUSINESS ENTERPRISE
The purpose of the work is to study the basics of accounting in theory and practice.
In the process of research, various methods of analysis were used - comparison, factor analysis, trend analysis.
The final qualifying work is made in the text editor Microsoft Word, presented on paper.
work of 67 pages, 14 tables, 6 figures, 29 references.ORGANISATION OF ACCOUNTING FOR SMALL BUSINESSESof research is the financial statements in the society with limited liability "Liverton".of research is the accounting in the society with limited liability "Liverton". purpose of work - carrying out of the analysis of accounting for small businesses in theory and in practice. work is executed on the basis of the analysis of financial statements.the given work various strategies of analysis are considered: comparison, factor analysis, trend analysis.work is executed in text editor Microsoft Word.
INTRODUCTION
CHAPTER 1. THEORETICAL QUESTIONS CHARACTERIZING SMALL BUSINESS ENTERPRISES
1 Criteria for classifying small businesses
2 Accounting for a small business
3 Accounting in wholesale trade
4 Simplified tax system
Chapter 2. Features of accounting and analysis in Liverton LLC
1 Brief description of the activities of the small wholesale trade enterprise Liverton LLC
2 Organization of accounting in Liverton LLC
3 Analysis of the financial condition of Liverton LLC
2 Audit and tax reporting in Liverton LLC
3 Better bookkeeping
CONCLUSION
BIBLIOGRAPHY
Annex 1
Appendix 2
INTRODUCTION
accounting trade tax
Small business maintains a competitive environment in the market environment, and therefore is an important element of a market economy. Among the primary tasks of the state is to ensure the stable development of small businesses, as this not only reduces the degree of monopolization of the market, but also ensures a decrease in the level of unemployment in the economy, as well as the further spread of product differentiation in the markets.
The concept of a small enterprise is associated with the concept of doing business, and therefore can be characterized by the following elements:
The main purpose of doing business is to make a profit.
Achieving the goal is achieved by selling economic goods on the market.
A relatively low indicator of capital in the financial statements with a high level of its turnover.
Having economic freedom.
The role of small enterprises in the economy of any state is certainly great. So, small business helps to meet the needs of the population in the consumption of any goods or services. In addition, there is an expansion of the labor market by providing new jobs in the emerging small businesses. Tax deductions from small businesses contribute to the accumulation of a state budget surplus at the federal and regional levels. Thus, small business is a necessary element of a market economy, contributing to an increase in the level of competition and meeting the needs of citizens and the state as a whole.
Small business is considered the basis of the economy of any developed country. Thus, in the US and EU countries, the share of small businesses in total GDP is more than 50%. In Russia, 17 million citizens are officially employed in small and medium-sized businesses, and the mentioned share in GDP, according to estimates for 2015. is 20%. Currently, the government is stimulating the development of small businesses in Russia by introducing financial support and conducting public service announcements that encourage the population to open small businesses. In general, the Government of the Russian Federation proposed the following measures to support small businesses:
Financial support for Russian banks lending to small businesses in order to reduce the lending interest rate.
Allocation of a larger share of the federal budget to finance small businesses.
Opening the possibility of filing an application for a tender of the state order for the purchase of goods and services.
Create discounted rental rates for small businesses on leases of five years or more.
Small business is an integral part of the economy and its development significantly correlates with the economic growth of the state, as well as with the social situation in the country. It is important to clearly understand the role and place of small business in the economy, as well as its specific characteristics. Such a strong influence on the economic and social situation in the country by small businesses is explained by a large proportion of the involvement of the economically active population in this area.
The main element of financing the state budget is tax revenues - the tax system has existed for many centuries, and the assessment of the impact of a particular taxation system on the economic situation within the country in retrospect reflected the importance of maintaining a correct tax policy. Thus, taxes play an important role in the economic development of any country. The impact of taxes on small business is certainly great: the presence of a high level of taxes can scare Russian citizens away from starting small businesses, and frequent changes in the taxation system can lead to uncertainty associated with problems in calculating expected profit for a certain period.
Ensuring the stable creation and further development of small businesses in Russia is in the priority areas of reforming state policy. Ensuring the growth of entrepreneurial activity of citizens includes the regulation by the government of such important elements that affect the functioning of small businesses as: motivation and interest of citizens in creating enterprises of this type; relevant market conditions; comprehensive support from the state. Thus, the government assigns a proper role to small business in the economic arena.
The study of small businesses in the Russian economy is especially important, since at the moment Russia is characterized by a transitional economy and is at the stage of formation of a market economy. Without a detailed understanding of the functioning of small businesses, it is impossible to correctly carry out and evaluate the measures taken by the state that have affected this market segment.
The relevance of studying accounting in small businesses lies in the fact that accounting and the taxation system has its own specifics in small businesses, and these elements are constantly being adjusted at the legislative level. The adjustment of the tax system is due to the fact that there is a relationship of this element with the socio-economic situation in the country, with the political system and many other factors. That is why a change in one of these factors should lead to changes in the requirements for the functioning of the taxation system, which in turn leads to changes in the latter. For example, during the existence of the Russian Federation, the tax system of our country has been subject to regular changes. Some taxes such as the sales tax and the unified social tax have been abolished, while some other taxes have been introduced: the transport tax, the unified tax on imputed income, etc. The tax reform also affected the taxes that existed at that time, reducing the income tax rate to 20% and setting the income tax at 13%. For small businesses, taxes, as already mentioned, carry a large degree of influence. Thus, the government, in an effort to increase the attractiveness of small businesses and the growth of entrepreneurial activity of the population, has established special gentle taxes on small businesses, for example, a simplified taxation system.
In this work, the goal was to comprehensively analyze the conduct of accounting in a small business. The work tasks include:
Research of theoretical aspects of financial accounting in a small enterprise
Research of theoretical aspects of tax accounting in a small business
Practical analysis of accounting and tax reporting of the company.
The object of the study is accounting in LLC "Liverton".
The subject of the study is financial relations arising in the process of maintaining accounting records in Liverton LLC.
The research methods include the study of the theoretical foundations on this topic and the analysis of practical data of Liverton LLC.
This work includes an introduction, three chapters, a conclusion, a list of references and applications.
CHAPTER 1. THEORETICAL QUESTIONS CHARACTERIZING SMALL BUSINESS ENTERPRISES
1 Criteria for classifying small businesses
Small business entities can include not only commercial organizations that meet certain criteria, but also individuals holding the status of an individual entrepreneur without any direct connection with the establishment of a legal entity. This definition is set out in detail in subparagraph one of article three of the Federal Law in force on June 14, 1995. No. 88-FZ "On State Support for Small Business in the Russian Federation". Numerous amendments were made to the law, which, on the whole, did not change the essence of the provisions originally set out in it, adjusting only Law No. 88-FZ to changes in the definition of legal entities and other changes in the legislative framework of the Russian Federation.
So, in accordance with Law No. 88-FZ, there are criteria for determining small businesses, globally divided into 3 categories (Table 1):
The first subdivision is the criterion of the purpose of the activity. In accordance with it, only those commercial organizations for which the main purpose of activity is to make a profit can be classified as small businesses.
The second division is the composition of the founders. In accordance with it, the composition of small businesses can include only those commercial organizations in which the participation of religious or public associations, the Russian Federation as a whole or the constituent entities of the Russian Federation separately, as well as various foundations (charitable and so on) does not exceed 25 percent of the total authorized capital. Also, the equity participation of legal entities (both in the singular and in the plural) in the authorized capital should not exceed a quarter - in this case, only those legal entities that do not belong to small businesses are taken into account.
At the same time, the possible participation of foreign individuals in the authorized capital is regulated - there are no restrictions on this item. However, the participation of foreign legal entities in the creation of small businesses is limited to one quarter of the authorized capital.
The third division is the average number of employees for the reporting period. In accordance with it, only those commercial organizations in which the average number of employees for the reporting period under consideration does not exceed the appropriate maximum values can be classified as small businesses:
In the industrial sector, the maximum number of employees should not exceed 100 people.
In the construction industry, the maximum number of employees should not exceed 100 people.
In the transport industry, the maximum number of employees should not exceed 100 people.
In the agricultural sector, the maximum number of employees should not exceed 60 people.
In the scientific and technical branch, the maximum number of employees should not exceed 60 people.
In the wholesale trade sector, the maximum number of employees should not exceed 50 people.
In the retail trade or provision of personal services to the population, the maximum number of employees should not exceed 30 people.
In all other areas of activity and other types of entrepreneurial activity, the maximum number of employees should not exceed 50 people.
In order for an open enterprise to be assigned to any field of activity, it is necessary to use the All-Russian Classification of Economic Activities - OKVED, in force in the Russian Federation since the beginning of 2003. In the USSR and later in the Russian Federation, there was an All-Union classifier "Industries of the national economy" (OKONH), but OKVED replaced it.
In the event that an enterprise operates in several industries at once - such firms are called diversified small enterprises - they can be recognized as a specific small business entity, guided by which type of activity prevails when calculating the amount of profit for the reporting period or when determining the amount of cash turnover for the reporting period. Thus, the enterprise is given the opportunity to personally choose which of the two indicators listed will be used to recognize the industry of the enterprise.
In order to improve understanding of the essence of small businesses, it is paramount to determine the stages of creating this enterprise.
First of all, a business plan is developed, in accordance with which the enterprise will conduct its activities in the future. A business plan can be developed in two ways:
personally by the entrepreneur (in the event that he has sufficient knowledge for this)
an entrepreneur can hire a specialist in this field for this purpose.
A business plan is essentially a serious document that identifies the strategy of a small business in every detail and evaluates the possible profit even before the project begins to operate. In the event that the business plan is well drawn up, it may allow the entrepreneur to find lenders for the development of the project.
The first step in creating a business plan is writing an annotation to justify the scope of the proposed project and assess future cash flows.
The main sections of the business plan may include the following chapters:
Forecasting prices for the products and services provided, as well as determining their competitiveness.
Evaluation of the sales market and its detailed analysis. The section includes an assessment of buyer preferences, an assessment of the size of the market, and a breakdown of the market into segments.
Marketing strategy. This section includes a description of how goods and services are introduced to the market, as well as a forecast of equilibrium prices.
Production. This section details such elements of the production process as: materials used, equipment, workers, etc.
The financial analysis. This section provides a detailed analysis of risks and cash flows and assesses the overall profitability of the enterprise.
Often, the entire analysis in a business plan is provided in more than one way: realistic, pessimistic, and optimistic. In a realistic variant, the most probable and real outcome of the creation of an enterprise is presented.
In the event that the business plan appeals to the entrepreneur, the process of creating a small business enterprise begins.
The table below shows the division of a small enterprise into organizational and legal forms in accordance with the Civil Code of the Russian Federation (Table 2):
Table 2 - Forms of small enterprises.
In accordance with Article 66 of the Civil Code of the Russian Federation, business partnerships and companies include commercial organizations in which there is a division of the authorized capital into shares of the founders (participant contributions).
All property that was created, produced or acquired by a business partnership or company constitutes the property of this partnership or company by the right of ownership.
A business company can be organized by both individuals and legal entities.
Of all the listed commercial organizations in the Russian Federation, the most common are limited liability companies (LLC) and joint-stock companies, namely: an open joint-stock company (OJSC) and a closed joint-stock company (CJSC).
A joint-stock company, unlike an LLC, is a more complex and complex form of a commercial organization. This is due to the fact that an LLC is more convenient for the functioning of small businesses for the following reasons: the founders of an LLC can personally draw up most of the provisions of the documents drawn up when opening an enterprise regarding the distribution of profits, the composition of management bodies and management in the enterprise as a whole.
Another positive side of the LLC is the absence of the need for official publication of financial statements. This fact explains the noticeably lower interaction of a limited liability company with the state, in contrast to the same joint-stock companies.
Another positive feature of an LLC is the initial size of the authorized capital - it is only 100 times the minimum wage established by the government at the time of registration of a small business. At the same time, the value of the authorized capital for an OJSC is at least 1,000 times the minimum wage.
When registering an LLC, at least half of the authorized capital must be paid. In the contract itself, the terms for further payment of the missing part will already be indicated, but not more than 1 year from the date of registration. In case of non-payment of this amount within the established period, either the closure of the enterprise or the registration of a decrease in the amount of the authorized capital takes place.
When registering a joint-stock company, at least half of the authorized capital must be paid within 3 months. In the contract itself, the terms for further payment of the missing part will already be indicated, but not more than 1 year from the date of registration. In case of non-payment of this amount within the established period, the consequences will be similar to the consequences for the LLC. All shares of a joint-stock company at the time of its establishment are distributed among the founders in accordance with the amounts established by the agreement.
Basically, small businesses in the Russian Federation operate in three main areas:
Trade in goods. Due to the ease of adaptability to the market environment, small businesses choose markets where there is a high level of demand as a guide. Such enterprises include various small shops, pavilions and stalls - all operating in an extremely efficient and organized manner.
Mediation. This type of activity is especially developed in large cities, when medium or large enterprises entrust individual tasks of logistics or delivery of goods to the market to small ones, thereby reducing their costs and covering more markets.
Provision of services. The service sector is currently one of the fastest growing sectors of the economy of all developed and transition economies. Just like the trade in goods, the market for services exists where there is a large demand from consumers.
2 Accounting for a small business
Accounting at an enterprise of any level is a very important element in the development of an organization. Tracking costs at the enterprise, losses and, as a result, the prevention of sanctions from the control authorities depends on this activity.
Small businesses, being legal entities in accordance with the laws of the Russian Federation, are required to follow the same methodologies, which are regulated in the following documents:
Federal Law "On Accounting".
Federal Law "On State Support for Small Business in the Russian Federation".
Regulations on bookkeeping and bookkeeping in the Russian Federation.
Small businesses face an important task: to simplify the accounting process, but at the same time retain the ability to effectively fulfill the goals of accounting. This task is a priority, as it contributes to financial savings at the enterprise.
For successful accounting, it is paramount to determine the main tasks that the correct statement of accounting allows you to perform:
Ensuring the safety of property.
Increasing efficiency in the use of resources.
Determination of taxes.
Calculation of the profit of the enterprise.
However, not necessarily any small business will strive to achieve all of the above objectives. So, if the enterprise consists of only one employee, then there is obviously no need to ensure the safety of property. In the event that an enterprise specializes in one-time transactions, the task of calculating profit will also not be significant, since the profit will be equal to the ordinary difference between purchase and sale.
In view of the significant differences between medium and large enterprises from small ones, accounting at these enterprises is also different. Before proceeding to consider the features of accounting for small businesses, it is necessary to determine those specific characteristics of the functioning of these enterprises that are very common on the territory of the Russian Federation and may affect the organization of accounting operations:
The lack of the possibility of hiring high-level workers in various fields of activity due to the financial limitations of the enterprise.
State limit.
The need for a thorough knowledge of the legislation of the Russian Federation.
Lack of management awareness of the basics of accounting and its main tasks.
The first characteristic associated with the lack of necessary funding for a high-level employee, for example, an accountant, can lead to negative consequences. So, for example, due to inexperience, an accountant may commit tax violations, which in the future will either have to be dealt with on their own, in case of timely detection, or report to a supervisory authority - a tax inspector.
The above example is related to the second characteristic - the need to know the legislation of the Russian Federation - the civil code, tax, and so on. If this requirement is met, the number of emerging negative moments will noticeably decrease in the enterprise.
The third characteristic, associated with a small number of employees, indicates the need to hire such workers, whose knowledge allows them to vary the list of duties, simultaneously performing some abstract work in addition to their specialty duties. This property is very useful even if an employee who specializes in his type of activity suddenly falls ill, then it becomes necessary that his colleague in the enterprise can perform his functions, albeit in a limited form.
And the fourth characteristic, associated with the lack of an adequate level of management knowledge, leads to the impossibility of the control element to independently interpret the results of accounting. Since the list of the main goals of accounting includes ensuring the safety of property and evaluating the results of the functioning of the enterprise, often ignorance of these goals by management leads to the emergence of "double" work in the enterprise. So, for example, at small enterprises, in contrast to medium and large ones, the following regular features are observed: the absence of a division of labor in the accounting department; execution by accountants of works for which special departments are assigned in large and medium-sized enterprises; Tax legislation has a strong influence on the organization of accounting.
For small businesses with a simple way of producing products or providing services, the Ministry of Finance of Russia in the Standard Recommendations for the Organization of Accounting for Small Business Entities recommends using a simplified form of accounting.
When organizing the work of a small business, a manager, relying on the volume of accounting work, can:
Create a separate division of the accounting service.
Hire a separate employee - an accountant.
Outsourcing - hire accounting services from a third party organization.
Do personal accounting.
Nevertheless, according to the Federal Law “On Accounting”, no matter what choice the head of the enterprise makes - to keep accounting records personally or to hire third-party employees for these purposes - he bears the main responsibility for organizing and complying with the law when performing the activities performed by the enterprise.
The chief accountant of the organization reports directly to the head of the organization and is responsible for accounting, drawing up an accounting policy, as well as presenting all information in full on time.
So, the necessary articles of financial statements when conducting a small business include accounting for the following elements:
Authorized capital and settlements with the founders. The main account for accounting for the authorized capital is account 80 “Authorized capital”, but additional accounts can be added to it - “Declared authorized capital”, “Paid-up authorized capital”. The property contributed as a contribution to the authorized capital shall be valued on the basis of the debit of the property accounting accounts.
Costs in small businesses are accounted for on account 20 "Main production" - it takes into account the costs attributable to the production and sale of goods or services. The subdivision of all costs occurs in the following categories: the type of costs (depreciation, labor, raw materials), the type of goods or services, the place where the product was produced, etc.
Cash. All cash and non-cash receipts of funds fall on account 50 "Cashier" or 51 "Settlement account".
Calculations with accountable persons. For the purposes of this accounting, account 76 “Settlements with various debtors and creditors” is used.
VAT on acquisitions - account 19 "Value added tax on acquired valuables".
Fixed assets, materials and intangible assets. Since these elements can be attributed to investments in non-current assets, account 08 corresponds to them.
Depreciation of fixed assets and intangible assets - is displayed in account 02. The entire period of use of fixed assets is accrued depreciation, except for the case of conservation (fixed assets for 3 or more months or the entire organization - for intangible assets).
Settlements with personnel for wages, social insurance and security - is displayed in account 70, which has a similar name.
3 Accounting in wholesale trade
Wholesale trade enterprises sell products to individual entrepreneurs and legal entities who purchase them for subsequent sale in the form of resale, organizations that purchase products with the aim of using them in the production of other goods or for any other non-personal use. In order to formalize the sale and purchase relationship between the parties, a supply contract is usually used.
Only the correct and effective organization of accounting of a wholesale trade enterprise will allow to fulfill the tasks facing it. If there are shortcomings in the organization of accounting, they can cause a delay in accounting and a lag in the provision of financial statements. And if there are significant time gaps between the beginning of the appearance of accounting information and the moment when such information is used, then the efficiency of trade enterprises decreases. In addition, the shortcomings that have appeared in the organization of accounting can lead to its complication and confusion, and conditions may also arise for material theft and other abuses, and an increase in the cost of maintaining personnel involved in accounting.
Most of the business operations of wholesale trade enterprises are commodity operations that are associated with the purchase, storage and sale of products. All of the above points make it possible to characterize the features of accounting for trading enterprises as features of accounting for transactions with goods when buying and selling products, including both cash and non-cash payments.
The object in accounting for trading enterprises is manufactured goods. That is why the main task for a good accountant is the correct organization of commodity accounting.
Since in the modern world there are high requirements for trade organizations, there is a need for a more detailed study of the movement of goods in the field of wholesale trade, the topic of this thesis is relevant for the current conditions of relations in the field of economics.
The purchase of goods is the basis for the functioning of any commercial enterprise. The main factors that determine the accounting of operations for the purchase of products by a trade organization are:
owner of the purchased goods
method of spending on the manufacture and delivery of products
seller of goods
location of goods in a trading enterprise
organization of empty and containers under the goods
There is a special balance account for accounting for goods, called 41 "Goods", as well as two more off-balance accounts 004 "Goods accepted for commission" and 002 "Inventory accepted for safekeeping".
Accounting is divided according to the principle of ownership of products:
products for which the ownership has already passed to the enterprise is reflected in the balance sheet account 41
products in storage are recorded on off-balance account 002
products accepted for commission are accounted for on account 004.
Accordingly, the products in accounting are divided into those that are already owned by the enterprise itself, and those that belong to other persons.
According to agreements concluded with wholesale organizations that define the rights and obligations of the parties, suppliers must ship products to their address.
The main details specified in the contract are: the names of the supplier and the buyer, the name and quantity of products (the subject of the contract), the liability of the property of both parties for non-fulfillment or poor-quality fulfillment of the terms of the concluded contract, delivery time, packaging, payment procedure, price, packaging, etc. d. Accordingly, if the conditions are not met, the contract provides for penalties in the form of penalties. Moreover, those losses that are not covered by a penalty or a fine can be recovered from the culprit. To monitor the progress of the conclusion of the contract, it is subject to registration in a special journal. With a certain frequency, the results of the execution of contracts are checked and, if they are not fulfilled, claims are made against the supplier.
For the safety of incoming goods, the following conditions must be provided by the supplier: compliance with the rules for packaging goods, marking individual places and sealing them, packing; attachment to each container place of a specific document (label for packaging, etc.), which should indicate the quantity and name of the goods that are in this particular container; correct execution of settlement and shipping documents and compliance of the data indicated in them with the actually shipped products, timely sending of these data to the recipient of the goods; compliance with the rules for the delivery of goods for further transportation, loading, securing, etc., in force on transport.
There are also a number of specific rules for the buyer: ensuring the acceptance of products in accordance with the established quantity, quality and terms; ensuring the correct posting of goods by responsible financial persons; creation of conditions that would ensure the safety of products and prevent illegal theft and shortages.
The sequence of product acceptance and its formalization may depend on several factors: location (buyer's warehouse, supplier's warehouse, transport authorities); nature of acceptance (quality, quantity or completeness); the presence of accompanying documents with the goods, and so on.
Most often, products in the supplier's warehouse are taken over by a responsible trustee from the buyer. There is a standard form for issuing such a power of attorney, which must be signed either by the head, or the chief accountant, or the person to whom they delegated authority. Then, the power of attorney must be stamped, and it itself is registered in a special accounting journal, which certainly indicates the number of the received power of attorney, its validity period, the personal data of the person and the position to whom it was issued, the name of the supplier and the name of the goods that need to be received and mark of direct receipt of products by proxy.
Such forms of power of attorney are documents of strict accountability. In accounting, illegal issuance of powers of attorney cannot be allowed. It is possible to replace the use of one-time powers of attorney when accepting goods with a list of employees of the organization whom the company trusts to receive inventory items on an ongoing basis. Such a list must contain sample signatures, and if the employee is fired from the enterprise, then this organization must report the cancellation of such a power of attorney.
There are special conditions for receiving goods at a pier or railway station. Receipt is carried out by a financially responsible person from the enterprise who must receive the goods, which may be a forwarder, storekeeper or other official. A prerequisite for such acceptance is the presentation of a power of attorney, passport and cargo receipt.
When accepting goods, the power of attorney must be presented to the supplier together with documents that verify the identity of the recipient. Upon receipt of products, the compliance of the quality and quantity of goods with the accompanying documents with them must be checked. Goods are usually received by the number of places in a container and by gross weight. If the goods do not have containers, they can be accepted according to weight by weighing or recounting.
4 Simplified tax system
In general, taxes on small businesses are divided into the following systems:
The general (traditional) taxation system - small businesses pay VAT, income tax, etc.
Special purpose tax systems:
Single agricultural tax.
Simplified tax system.
A single tax on imputed income for certain types of activities.
The system of taxation consent to production sharing.
On a voluntary basis, the choice can only concern the traditional system or the simplified one, in view of the fact that the adoption of a single tax on imputed income accompanies the adoption of a regulatory legal act.
The simplified taxation system is used by small businesses due to the fact that it is applied to the enterprise as a whole, and not to specific types of activities as a single tax on imputed income.
Payment in accordance with the simplified taxation system exempts from paying:
income tax
on personal income
on property
However, the following taxes and fees remain to be paid:
insurance premiums for compulsory pension insurance.
taxes not mentioned in the list of those from which this tax exempts.
Responsibilities for conducting cash register operations.
There are special criteria for applying the simplified taxation system. So this system can be applied only to those commercial organizations in which:
The presence of third-party legal entities is less than 25% in the authorized capital.
The average number of employees for the period under review does not exceed 100 persons.
The income of the organization for the reporting period should not exceed 60 million rubles (from January 1, 2015).
The residual value of fixed assets is not more than one hundred million rubles.
Before determining the exact amount of tax payments, the organization calculates the gross profit indicator, from which the tax and some other payments are already deducted, which at the end gives the net profit indicator - net profit reflects the result of the organization's activities.
Tax accounting as such is not able to provide all the necessary information to management, and therefore it always coexists with accounting. The activity of tax accounting can be carried out in two ways: as a parallel organization of accounting and tax accounting, or under the condition of maximum convergence of accounting and tax accounting.
According to the Tax Code of the Russian Federation, in the absence of the proper amount of information to determine the tax base, the head of a small business entity can personally expand the accounting registers with new information. From here, two options for implementing the stated conditions are possible: formation of tax information in accounting registers; formation of tax information as a numerical relationship (sum, difference) of existing indicators of registers.
For the purpose of closer coexistence of accounting and tax accounting, the unification of certain methods of their maintenance is carried out. It should be noted that unification is feasible for the following types of accounting and identification of taxes:
recognition of income and expenses
depreciation on fixed assets and intangible assets
determination of the cost of materials
determination of the cost of goods sold
creation of reserves for the repair of fixed assets
provision for doubtful debts
creation of a reserve for the payment of vacations of employees, the payment of bonus accruals
creating a reserve for repairs during the warranty period
Due to the fact that the simultaneous maintenance of accounting and tax accounting makes it difficult to verify the correctness of cash flows (due to differences between accounting and tax income and expenses), there is a need for a total documentary verification of all performed operations. Another option for overcoming this situation may be to personally determine the transactions that caused the very differences in the two mentioned accounts.
CHAPTER 2. FEATURES OF ACCOUNTING AND ANALYSIS IN LIVERTON LLC
1 Brief description of the activities of the small wholesale trade enterprise Liverton LLC
Liverton LLC is an enterprise that specializes in the wholesale trade of meat products. The company was founded in Moscow in 2012 and operates by organizing activities by selling products from a warehouse. LLC "Liverton" is a small business - the number of employees is 20. The company is trying to constantly increase its range of products that meet the needs of the market.
The company has one accountant who independently prepares financial statements and maintains detailed financial records. The sales department prepares information about customer satisfaction and their wishes. The financial reporting system within the enterprise reflects the indicators of income, costs, inventories, cash flows, accounts payable and receivable, which provides management with timely information.
The sales management itself deals with the organization of sales, pricing, conclusion of supply contracts, control at the enterprise for the fulfillment of goals and consideration of the wishes of customers.
The company strives to continuously expand its product range in order to increase the competitiveness and economic growth of the enterprise by increasing the customer base.
Drafting a sale and purchase agreement between Liverton and customers is the main way to conduct business and make a profit. According to the Civil Code of the Russian Federation, a contract of sale is understood as an agreement between the seller, who undertakes to sell his products to the buyer, who, in turn, is obliged to purchase these products at an agreed price. The conditions for the transfer of ownership rights are established by the terms of the concluded agreement.
According to the Civil Code of the Russian Federation, the moment of transfer of ownership of goods occurs during:
“- delivery of goods to the buyer, if the terms of the contract provide for the obligation of the seller to deliver the goods;
placing the goods at the disposal of the buyer, if the goods must be handed over to the buyer at the location of the goods. (2, Civil Code of the Russian Federation, Art. 458). Depending on the contract of sale, other conditions for the transfer of ownership at the conclusion of the transaction may be established.
The following figure shows the structure of enterprise management (Fig. 1).
Figure 1 - The structure of enterprise management.
Starting to analyze the accounting at this enterprise, first of all, it is worth noting the financial result of the company's activities. Key financial indicators of Liverton LLC for 2013-2014 are presented in the following table (Table 3):
Table 3 - Key financial indicators of Liverton LLC in 2013-2014 (in rubles)
Based on the analysis of the table, we can conclude that the company's revenue increased by approximately 6.4% (from 56,143,627 in 2013 to 59,716,551 in 2014). However, the growth in revenue was also in line with the growth in cost of goods sold by 2.5% (from 41,426,016 in 2013 to 42,466,950 in 2014). The following diagram shows the dynamics of revenue, cost of sales and net profit of Liverton LLC (Fig. 2):
Figure 2 - Dynamics of financial indicators of Liverton LLC
Thus, we can conclude that for a relatively short period of existence, the small business enterprise Liverton LLC was able not only to achieve a positive net profit, but also to increase this figure in 2014 by approximately 2.6% (from 3,912,301 in 2013 . and up to 4 012 419).
2 Organization of accounting in Liverton LLC
Accounting in Liverton LLC is carried out automatically in the 1C Enterprise program in the journal-order form of accounting.
First of all, all business transactions are documented on primary accounting documents. Small businesses use departmental forms to document business transactions, forms similar to primary accounting documents, and forms developed independently and containing mandatory details, in accordance with the Federal Law “On Accounting”. A mandatory requirement of all forms is to ensure a reliable reflection of all business transactions.
Primary documents necessarily include: the name of the document and the enterprise, the date, the content of the business transaction, the indicators of economic activity in quantitative and value terms, the positions of responsible officials involved in accounting for business transactions and responsible for the correct execution, as well as personal signatures of these employees.
When you start working in 1C Enterprise, first of all, you set up charts of accounts and enter templates for new template operations - in addition to the basic set. Along with the software, a lot of fillable forms of primary documents are offered, but it is also possible to change the type of printed form and the filling algorithm. The algorithms for re-accounting the exchange rate and calculating depreciation offered in the basic package oblige the user to strictly observe the rules for reflecting information on accounts. The program generates reports, which are then submitted to the tax authorities. For this purpose, a report generator is used, which creates its own reporting documentation in the internal macrolanguage. To expand the functional content of the accounting automation system, you can create your own currency re-accounting algorithms (assets and liabilities) depending on the current legislation, the method of calculating depreciation on assets (intangible), the formation of accounting registers, and so on.
Accounting software does its own arithmetic calculations; organizes the introduction, filling, evaluation and printing of reporting documents of arbitrary and primary form; exports data from one printable form to another; carries out the accumulation of totals and calculation of percentages of the selected level of complexity; maintains an archive by organizing access to data and reports for past periods.
In order to provide these opportunities, the accounting automation system creates a single accounting database at the enterprise for the current reporting period, as well as archival reporting, from which any data for previous periods can be easily retrieved. Database systems may have a different form depending on the characteristics of accounting within the organization, but the mandatory requirements include compliance with the structure of the adopted chart of accounts, which establishes the main parameters for installing the system for a specific accounting job. In addition, the modules of the system that make calculations and accrue interest must use the calculation standards that are currently accepted.
Liverton LLC has data on all counterparties and product suppliers using cards with detailed information inside the software.
The program provides for the entry of postings manually and in automatic mode. All transactions are filled in the transaction log. When analyzing transactions in the transaction log, it is possible to limit them to an arbitrary time interval, sort and search for different characteristics of transactions.
In addition to the operation log, the program includes the following directories - lists of reference information:
lists of objects of analytical accounting (subconto);
list of types of analytical accounting objects
chart of accounts;
list of constants.
The entries are used to calculate totals. The totals can be sorted by the following time criteria: month, quarter, year and any time interval. The calculation of totals can be carried out upon request (with the corresponding recalculation) and at the same time with the entry of transactions.
Due to the calculation of the results of 1C, the Enterprise generates various statements:
balance sheet;
turnover balance sheet for objects of analytical accounting;
account card;
account card for one object of analytical accounting;
card of the object of analytical accounting for all accounts;
account analysis (similar to general ledger);
analysis of the invoice by dates;
analysis of the account by objects of analytical accounting;
analysis of the object of analytical accounting for all accounts;
magazine order
summary postings;
The program has a mode for generating arbitrary reports, which allows you to independently describe the form and characteristics of the report, including, for example, account balances and turnovers. When using this mode, reports are generated that are submitted to tax inspections. Additionally, this mode is convenient for creating internal reports for the purpose of a detailed analysis of the company's financial results in a convenient form.
Consider the process of accounting for a small enterprise LLC "Liverton" from the very beginning - from the moment of signing the contract of sale.
By selling goods to customers, any organization receives revenues that relate to the proceeds from the sale of products. When the amount of income covers only part of the revenue, the revenue in the accounting report is defined as the sum of income and receivables. The amount of proceeds is determined based on the price specified in the contract of sale. Revenue is reflected in accounting using an accounting entry in the form presented in the following table (Table 4):
Table 4 - Accounting for sales proceeds in Liverton LLC
After the revenue is reflected in the accounting records, the chief accountant of Liverton LLC must reflect the accrual of value added tax. The set of postings used in this process depends on when the tax base for VAT takes place. Liverton LLC uses the "by shipment" method. The following table shows the reflection of this wiring (Table 5).
Table 5 - Reflection of VAT posting in Liverton LLC
At the end of the month, Liverton LLC writes off the cost of goods sold. This process is described in the following table (Table 6):
Table 6 - Write-off of cost in LLC "Liverton"
Enterprise "Liverton" uses the evaluation of goods at an average cost. In accordance with this method, the cost of goods sold is calculated for each group of goods as the value obtained by dividing the sum of the costs of goods from this group by their number.
Analytical accounting of goods aims to ensure control over the current state of goods, their movement, as well as the balance of goods on the required date.
Accounting for goods in LLC "Liverton" is carried out on account 41 - "Goods". On the specified account, all business transactions carried out at the enterprise are grouped. The following table shows the purchase of goods by Liverton LLC (Table 7):
Table 7- Acquisition of goods in Liverton LLC
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VAT on the purchase of goods Accounting registers are used to organize and maintain analytical accounting for the movement of goods, including accounting for the sale of products and settlements with customers. In the journal-order form, for accounting for settlements with customers, statements 16 and 6-a are used on an accrual basis, and for analytical accounting of the movement of goods, a balance sheet is used. When using the journal-order form of accounting in Liverton LLC, journal-order No. 6 is used. This accounting register records the shipment of goods using invoices in the context of buyers, and also applies analytical accounting for the movement of goods. Accounting for materials is maintained at Liverton LLC in accordance with PBU / 01. The procedure for accounting for the procurement and purchase of materials is established by the regulations and recommendations for accounting at small businesses. Accounting for purchased materials occurs in accordance with the current legislation on accounting. Their cost includes all costs that accompany the acquisition of these materials. The cost of purchasing materials includes the price from the supplier, various third-party costs. For the acceptance, storage, issue and further write-off of materials, documents such as: act of acceptance of materials (form N M-7) receipt order (form N M-4); power of attorney (forms N M-2 and N M-2a); limit-fence card (form N M-8); requirement-consignment note (form N М-П); material accounting card (form N M-17); an act on the posting of material assets received during the dismantling and dismantling of buildings and structures (form N M-35); waybill for the release of materials to the side (form N M-15); record of inventory balances in the warehouse (form N MX-19); inventory of inventory items during inventory (form N INV-3). The following table describes the accounting of these accounts at the LLC Liverton enterprise (Table 8): Table 8 - Accounting for materials in Liverton LLC Value added tax on purchased materials is written off to account 19 "Value added tax on purchased materials" in accordance with the procedure used for accounting materials. At the same time, the movement of value added tax on tangible and intangible assets (Fixed Assets) is recorded separately. In the accounting journal of invoices, their operations and accounting for the issuance of invoices are displayed. Materials can enter the organization in a variety of ways. One of the most common is buying under sales contracts directly from suppliers or wholesalers. In Liverton LLC, the management of the enterprise has established a rule according to which the accounting cost of materials includes transportation and procurement costs, and in accounting the process of purchasing materials is documented by a special correspondence of accounts, as shown in the following table (Table 9): Table 9 - Purchase of materials from Liverton LLC
Accounting for materials in Liverton LLC is also carried out to control the size of costs and their position within the enterprise. In analytical accounting, a detailed accounting of materials is established using analytical accounting cards in warehouses and balance sheets, or turnover balance sheets. Conducting a consolidated accounting of materials as part of the divisions and warehouses of the enterprise is carried out in the journal-order form of the analytical statement No. 10 of accounting. In the journal-order form, accounting for the movement of material assets is established in the following journals - orders and statements. As a result, operations that reflect the receipt of material assets are reflected in such journals - orders as: journal-order N 6 of material assets received from suppliers (correspondence with a credit of account N 60 “Settlements with suppliers and contractors”); journal-order N 7 of material values acquired by accountable persons (correspondence with the credit of account N 71 “Settlements with accountable persons”). Accounting for trading costs of circulation to set itself the goal of determining the gross profit or loss of the enterprise from its main activities, as well as the financial results of the economic activity of the organization. Trading costs themselves are determined by the conduct of trading activities. So, in the case of wholesale trade, trading costs include: transportation costs for the organization and implementation of trading activities; rent of premises for a warehouse; employee salaries; deductions for social needs; other household expenses (stationery expenses, communication expenses, and so on). Distribution costs are accounted for on account 44 "Sales costs". It is important to say that the costs of transporting goods are not included in distribution costs, since these costs are taken into account in the cost of goods. To summarize the costs of transporting products or finalizing goods, a subaccount on account 44 “Sales costs” can be used. In addition, the cost of transporting goods may be included in the cost of goods. At the end of each reporting period, the cost of finalizing goods and transportation costs are divided among the balance of products at the end of the reporting period and products sold during the period. The policy of the enterprise always independently dictates how the enterprise takes into account transportation costs. Distribution costs are written off in the debit of account 44 "Expenses for sale". At the end of each reporting period, these costs can be written off to the cost of production as recurring costs. The following table shows the correspondence from this account with Liverton LLC (Table 10): Table 10 - Selling expenses at Liverton LLC Fixed assets and intangible assets LLC "Liverton" carry out valuation in accordance with the law "On Accounting" and other regulations that describe the process of accounting. All costs of a small business associated with the acquisition and creation of fixed assets and intangible assets will be included in the inventory value. Depreciation of fixed assets and intangible assets is displayed in account 02 according to the accrual methods used within the organization. At the same time, depreciation deductions are charged for the entire period of use of fixed assets, with the exception of the case of conservation (fixed assets for 3 or more months or the entire organization - for intangible assets). In addition, it is important to understand that when, due to a change in the fixed assets of a small business, there is a movement of monthly depreciation amounts accrued monthly based on the annual amount, this event is reflected in accounting only starting from the next calendar month. Fixed assets are recorded on the active account 01 "Fixed assets". The useful life of fixed assets is the period of use of fixed assets during which they generate income for the enterprise. Each purchased item of fixed assets corresponds to a unique inventory number. All business operations of Liverton LLC are secured by supporting documents. Primary documents at a small business enterprise, as a mandatory requirement for accounting, are drawn up in a form corresponding to the unified forms of primary accounting documentation. Forms of primary accounting documentation for accounting of fixed assets are: "Act on acceptance - transfer of fixed assets (except for structures and buildings) (No. OS-1) Invoice for the internal movement of fixed assets (No. OS-2) The act of acceptance and delivery of repaired and modernized fixed assets (No. OS-3) Act on the write-off of an object of fixed assets (except for motor vehicles) (No. OS-4) Inventory card for accounting for fixed assets (No. OS-6) The act of acceptance (receipt) of equipment (No. OS-14) The act of acceptance and transfer of equipment for installation (No. OS-15) Act on Identified Equipment Defects (No. OS-16)” (3, Decree “On Approval of Unified Forms of Primary Accounting Documentation for Accounting for Fixed Assets”). The following table shows the operations carried out with fixed assets in Liverton LLC (Table 11): Table 11- Transactions with fixed assets in Liverton LLC Funds are received by the cashier by providing powers of attorney and incoming cash orders to sales representatives. The cashier in the register of issued powers of attorney describes all issued powers of attorney. In the journal of registration of incoming and outgoing cash documents, all incoming cash orders are recorded. Accounting for the movement of cash flows at the cash desk is carried out in the journal-order on account 51. The accountant, in turn, keeps records of all purchases made in the purchase book. All employees of LLC "Liverton" have an official employment contract, which contains all the provisions for the implementation of labor activities. The accountant is independently engaged in the accounting of issued wages and their accrual. The following table shows the correspondence of payroll accounts for employees (Table 12): Table 12 - Payroll for employees at Liverton LLC 3 Analysis of the financial condition of Liverton LLC In order to analyze the current financial condition of Liverton LLC, it is necessary to carefully study the balance sheet of this enterprise (Table 12): Table 12. Balance sheet of Liverton LLC for 2014 (in thousand rubles)
As follows from the analysis of data dynamics, the amount of current assets at the enterprise decreased by almost 7%. Partially, this trend is explained by the fall in the total assets of the enterprise, due to a decrease in the amount of receivables. Nevertheless, Liverton LLC is increasing its reserves - over the year their size has grown by 6.82%. In addition, there was a drop in capital by 5.5% and a significant decrease in liabilities for more than 1 year - by 28.42%. Despite the decline in the value of assets and capital, in the specified period, net income, which means a significant increase in return on assets (ROA) and return on equity (ROE), which is a good sign. Let's analyze the liquidity of Liverton LLC (Table 13): Table 13. Dynamics of liquidity indicators in Liverton LLC for 2014 The current liquidity ratio shows the share of coverage of current liabilities by current assets. Thus, the observed decrease in this ratio by 0.051 means a negative trend, as LLC Liverton's coverage of short-term obligations is decreasing. The intermediate liquidity ratio includes the ratio of current assets minus the size of reserves, due to the lack of liquidity of the latter, to current liabilities. There is also a negative trend in this ratio (decrease by 0.099), which is also a negative trend that describes the financial position of the company. Absolute liquidity ratio is the ratio of cash and short-term financial investments to short-term liabilities. In LLC "Liverton" there is an increase in this indicator by 0.014, which means the strengthening of the financial position of the enterprise - if necessary, the company will be able to pay off most of its obligations. As a result of the analysis of the company's income and expenses, it was found that in 2014 the revenue growth rate was 6.4% (from 56,143,627 in 2013 to 59,716,551 in 2014) (Table 3). In addition, the company's net profit in 2014 increased by approximately 2.6% (from 3,912,301 in 2013 to 4,012,419). Meanwhile, the assets of Liverton LLC fell by 12.33% (Table 12). Due to the fall in the value of assets, the fulfillment of the “golden rule of the enterprise economy” is violated, which indicates a negative indicator of the business activity of Liverton LLC. In the previous chapter of this work, a financial analysis and an analysis of accounting at the LLC Liverton enterprise were carried out. Based on the results obtained during the analysis, this chapter will propose measures to improve the organization of the functioning of the enterprise. The main criterion for evaluating the activity of an enterprise is the amount of profit received by this company for the period under consideration. The profit of the enterprise is the difference between the total income of the company and its expenses. In order to increase this indicator, Liverton LLC should reduce costs or increase the efficiency of current costs. The company should review its cost reduction methodology: analyze all the conditions for the purchase prices of goods from suppliers, to identify the maximum utility from them. If possible, minimize the number of intermediaries in the market, which will reduce the cost of production and increase the market value of the products sold. create a marketing department within Liverton LLC in order to explore the market of both suppliers of goods and buyers. As a result of the analysis, it will be possible to develop an appropriate document on the marketing policy of the enterprise. take an additional bank loan in order to expand the activities of the enterprise and rent a large warehouse for doing business. when choosing suppliers of products, give preference to suppliers with the most favorable conditions for the delivery of goods for the enterprise, trying to use direct contacts with manufacturers of goods. The main objectives of this marketing strategy include: analysis of concluded contracts; analysis of delivery prices for goods purchased for subsequent resale; marketing research of the market of suppliers of purchased products; assessment of the demand function for the supplied products, determination of the positive and negative aspects of the activity in comparison with the efficiency of the current business conduct by the competitors of the LLC Liverton enterprise. With the introduction of the entire complex of marketing research, the enterprise will incur significant costs, but with a high probability they will be fully compensated by optimizing the level of prices for purchased goods. Identification of the possible advantages and disadvantages of the goods offered to customers will allow developing other trading strategies that are most effective and allow increasing the profit of the wholesale trade enterprise. It is necessary to introduce measures to reduce the cost of production: improvement of rationing and remuneration of labor; verification and advanced training of all employees; improvement of the organization of production and labor in order to eliminate the need for overtime work; improvement of safety and labor protection; Additional opportunities for cost reduction are the reduction of costs and expenses included in the item “Other overhead costs”, for example, such costs as penalties, fines, penalties payable by the organization for incorrect compliance with any contractual terms. All small enterprises, unlike medium and large ones, are able to quickly adapt to external changes in the market environment, leaving unprofitable and entering new profitable market industries. This is due to the fact that the enterprise has a simplified management structure and a relatively limited amount of resources. If the economy in the country is sufficiently developed, a small business will not have incentives to leave the industry, expanding the range, trying to improve the quality of the products sold and maximizing profits in affordable ways. Changes in prices significantly affect the financial stability of the enterprise. Free prices are set by the company itself, based on their competitive position in the market, as well as market conditions. Thus, pricing is determined, first of all, by the quality of the products sold. The fulfillment of the plan for the sale of products and for the growth of supply volumes, first of all, is determined by the financial condition of the enterprise. The financial stability of an enterprise can be established by increasing the turnover of capital in current assets, effectively reducing stocks, increasing own working capital through the competent distribution of financing from internal and external resources. If necessary, the amount of own funds can be increased by bank loans. The most important factor in covering the lack of own working capital is an increase in its turnover. The main elements that affect the increase in the turnover of own working capital are: increasing the efficiency of the organization and technology of production; the introduction of modernized technology; introduction of improved logistics. In the future, Liverton LLC should increase its own funds by distributing profits to accumulation funds, subject to an increase in the part of these funds that are not invested in non-current assets. In the future, this dynamics will contribute to an increase in own working capital and an increase in the financial stability of the enterprise. The main factor in replenishing equity is undoubtedly profit, therefore, in fact, the growth of net profit is a reserve for accumulating equity capital. During the analysis of the financial position of Liverton LLC, it was revealed that the absolute liquidity ratio, although it demonstrates a positive trend, nevertheless does not correspond to the recommended values from 0.03 to 0.08 (Table 14). Table 14. Dynamics of liquidity indicators in Liverton LLC for 2014 The current liquidity ratio demonstrates the coverage of current liabilities by current assets. In Liverton LLC, this coefficient (equal to 1.7) is at the lower limit of acceptable values from 1.5 to 3. The quick liquidity ratio reflects the coverage of current liabilities by current assets, and at this enterprise, due to the fact that it exceeds 0.7, it is within the normal range. Thus, we can conclude that the enterprise is solvent: if necessary, Liverton LLC is able to pay off debts, which reflects an increase in investment interest in the company. An enterprise is creditworthy if it is able to repay all its loans on time, including interest accrued on them. Various methods can be used to assess the creditworthiness of an organization. The most popular indicator for assessing the creditworthiness of an enterprise is the ratio of revenue to net current assets. In Liverton LLC, this figure was 3.4 in 2013, and 2.8 in 2014. The following figure shows the dynamics of the asset turnover ratio of Liverton LLC, equal to the ratio of revenue to total annual assets (Fig. 3):
Figure 3. Dynamics of the asset turnover ratio of Liverton LLC in 2013-2014 A decrease in this ratio indicates a decrease in the creditworthiness of the enterprise. This may lead to a drop in sales due to a fall in debt turnover, as well as a decrease in investment attractiveness. To improve the creditworthiness of Liverton LLC, it is necessary to increase the volume of products sold. Due to the growth of the customer base and the increase in the range of products, Liverton LLC managed to increase revenue by approximately 6.4% (Table 3), and, as a result, total revenues also increased. However, the cost of production also increased, albeit by a smaller value (only 2.5%). Thus, the company should continue the policy of expanding the range and increasing sales. 2 Audit and tax reporting in Liverton LLC The audit strategy of the enterprise is formed by the auditor in such a way that: information from the financial statements is divided into segments, for each of which the contractor is responsible; the tasks that need to be solved during the verification of the segments mentioned above are established, the documents that need to be checked to complete the established tasks are determined; the types of audit procedures used during audits are determined. Segmentation is carried out by two approaches: cyclic and object-by-object. The cyclic method implies segmentation among inspectors by splitting turnovers into accounts, document flow. The object-by-object method segments the financial statements according to the developed chart of accounts. After segmentation, the auditor determines the procedures for performing the verification of the elements - the method and method of conducting the verification. As a result, the auditor, having formulated the audit strategy, establishes the regulations: the audit plan and program corresponding to the Audit Planning. LLC "Liverton" needs to additionally reflect in the audit plan such data as: materiality level; planned labor costs; audit risk assessment; segmentation and performers. The audit program is a kind of instruction for audit participants involved in checking segments. At the same time, the audit program helps top management monitor the work of auditors. It includes all the required information regarding the audit services provided, as well as the need for documentation and the application of existing regulations. The main point prescribed in the audit program should be the timing of the audit, as well as the schedule of this process. The schedule of the audit includes the terms for the preparation of the audit report and conclusion. As a result, the audit organization indicates in general terms how to conduct an audit, using the results of the assessment of audit risks and the initial analysis in general, as well as determining the level of reliability of the internal control system. Liverton LLC uses a simplified taxation system, therefore, the reporting periods include the first quarter of the year, a six-month period and 9 calendar months. For the purpose of the correct calculation and payment of tax in Liverton LLC, an accountant organizes tax accounting. To do this, the tax period and the tax base are initially determined, from which the amount of tax is calculated using tax rates. All business transactions for the period under review are transferred from primary accounting documents according to their dates and displayed in the annual book of income and expenses. The book of income and expenses includes three sections: Section "Incomes and expenses" (four periods, period - quarter); Section "Calculation of expenses for the acquisition of fixed assets taken into account when calculating the tax base for a single tax"; Section "Calculation of the amount of profit / loss". The book of accounting for income and expenses in Liverton LLC is maintained in 1C Enterprise, but at the end of the reporting period, the software data is printed. In Liverton LLC, gross profit equal to the amount of total income minus all expenses is subject to taxation. In accordance with the Tax Code of the Russian Federation for small businesses, the single tax rate is 15%. Thus, in Liverton LLC: the taxable base in the first quarter of 2014 was 1,306,985 rubles. Then the value of the single tax was determined - it turned out to be equal to 196,047 rubles. Similarly for subsequent periods: the first six months - 2,815,495 rubles were the taxable base, the amount of tax payments itself amounted to 422,324 rubles. For the whole of 2014, the tax thus amounted to 708,074 rubles (with a taxable base of 4,720,493 rubles) When determining the tax base, it should be remembered that if the value of the single tax is less than the minimum tax, then the company will in any case have to pay tax equal to the minimum established by the state. The minimum tax is an amount equal to one percent of income. So, if at a small enterprise the total income for the tax period is 3,000,000 rubles, then the amount of the minimum tax would be 30,000 rubles. In order to identify the optimal taxation regime for Liverton LLC, it is necessary to determine the tax burden and financial result of this enterprise, depending on the taxation system used. At the moment, as already mentioned in the work, Liverton LLC uses a simplified taxation system with a gross profit taxed at a 15% tax rate. The amount of tax payments in 2014 was 708,074 rubles. In the event that the management of Liverton LLC, switching to a simplified taxation system, chose income as an indicator of activity to determine the taxable base, then the financial indicators of the company would take the following form: the amount of income - 59716551 rubles; taxable base - 59716551 rubles (actual monetary value of income); the tax rate is unchanged for all enterprises, regardless of the type of activity and legal form - 6%; the actual tax amount payable - 3,582,993 rubles; Comparison of taxable bases, depending on what the management of LLC "Liverton" chooses as an indicator of activity to determine the said base, is presented in the following figure (Fig. 4):
Figure 4 - Taxable bases depending on the taxation system As you can see, the taxable base in the case of a simplified taxation system for income exceeds the taxable base in the case of a simplified taxation system for the difference between income and expenses by more than 10 times. Comparing the amount of tax payments, we can conclude that under the simplified taxation system, using the amount of income as the tax base, the amount of tax payments is several times higher than the amount of tax payments under the simplified taxation system, using the difference between income and expenses as the tax base (Fig. 5):
Figure 5 - Tax payments depending on the taxation system Thus, if Liverton LLC, switching to a simplified taxation system, would choose income as an indicator of activity to determine the taxable base, then the value of net profit would decrease by the difference in actual tax amounts payable: (3582993 - 708074) = 2874919 (rubles) This means that, as expected, it is much more profitable for the LLC Liverton enterprise to use the simplified taxation system, and the difference between the income and expenses of the enterprise should be subject to tax - this preference will entail the absence of excessive tax deductions for the company in the amount of 2874919 rubles. 3 Better bookkeeping Accounting in Liverton LLC is represented by a single accountant, which finds its negative reflection in the functioning of the entire organization. As a result of the analysis of the available information on the financial and economic results of Liverton LLC, conclusions were drawn and recommendations were made to improve the work of the enterprise: an accounting department should be created as a division of the enterprise, headed by a chief accountant. This is due to the fact that the accountant in the singular cannot physically cope with such a volume of work - as a result, the quality of the work of the accounting department and the entire organization decreases in Liverton LLC. It would be most effective to use the combined structure of the organization of the accounting department, an approximate version of such an organization is presented in the following table (Fig. 6): Figure 6 - Combined structure of the organization of the accounting department Due to the size of the enterprise, there may be a single accountant in these departments. Thus, each accountant will be responsible for a part of the work that was previously performed in the singular by the chief accountant of the enterprise. an internal control system should be established to ensure the correct implementation of regulations in the enterprise. The internal control system may include a variety of internal controls, divided into categories according to the objectives of control: Display only confirmed transactions. Means of internal control: documentary confirmation of all ongoing operations; control of interrelated operations; control of the correctness of the operations entered into the financial statements. Correctness of all displayed information. Means of internal control: control of the accuracy of the summation of accounts; following instructions and supervising the professionalism of accountants; assessment of the work done. Correctness of distribution by registers in accounting. Means of internal control: drawing up an additional (trial) balance sheet; checking the similarity of bank statements and entries in the cash book; checking the maintenance of the estimate and compliance with it. Control over the availability of all reporting documents. Means of internal control: copying all information into a common data bank, which includes all reports; introduction of increased security measures for access to the database; optional power generator to prevent data loss during a power outage. Monitoring the receipt of timely management information. Internal controls: introduction of deadlines for the provision of information and monitoring their observance; holding regular meetings to discuss the sufficiency of the information provided. In view of the fact that the main need for control is necessary in controlling the functioning of the accounting department, the chief accountant may be responsible for the implementation of internal control. He will independently be able to evaluate the work of the accounting department under his charge and analyze the results. use account 15 “Procurement and acquisition of material assets” and account 16 “Deviation in the cost of material assets” in accounting in order to correctly record entries in accordance with the accounting policy. to increase responsibility, it is necessary to conclude an agreement on liability with the warehouse workers (in addition to labor liability), so that each of the employees is personally responsible for the products entrusted to him. When performing the above actions, the maximum return on accounting functions will be achieved, and, as a result, the efficiency of the activities of Liverton LLC will increase. CONCLUSION In market relations, the differentiation of all enterprises according to their size appears: small, medium and large. Large businesses often have great market power, to some extent control smaller competitors, while not excluding the possibility of merging with other enterprises and further extensive development of the company in order to obtain a larger market share. Medium-sized enterprises are a cross between large companies, which are firmly established in the market, and small enterprises, which are most exposed to the influence of a volatile market environment. Small businesses include a large number of small companies that employ a small number of employees. Despite the lack of market power of each of the small enterprises, in the aggregate, due to their large number throughout the country, they strongly influence the economic situation and the size of the country's GDP. Realizing this, all developing countries of the world and countries with economies in transition are striving to increase the involvement of the population in creating their own small businesses, conducting social advertising for this purpose and introducing sparing conditions for taxation, issuing loans and even subsidizing certain areas of activity. Basically, small businesses in the Russian Federation operate in three areas: trade in goods (shops operating in markets with a high level of demand), mediation (delivery of goods to the market, logistics services, and so on), services (providing services in markets with high demand - hairdressing, tire fitting, etc.). On the one hand, small businesses can be producers, and on the other hand, consumers of various goods and services. The range of activities of these enterprises is very different, which explains their uniqueness. The wound is divided into different forms of ownership and different In this work, much attention was paid to the theoretical aspects of the functioning of small businesses, namely their distinctive features in the course of doing business. In the course of analyzing the theory of accounting in a small enterprise, it was found that this type of enterprise has a relatively simpler reporting system. Small businesses often use a simplified taxation system in their activities, which significantly reduces the tax burden of the company. In addition, the simplified taxation system is used by small businesses due to the fact that it is applied to the enterprise as a whole, and not to specific activities as a single tax on imputed income. Thus, in accordance with the simplified taxation system, the enterprise has a single tax that exempts management from paying taxes such as income tax, personal income tax, property tax, value added tax. Before determining the exact amount of tax payments, the organization calculates the gross profit indicator as the difference between operating income and expenses, from which tax and some other payments are already deducted, which at the end gives the net profit indicator - net profit reflects the result of the organization's activities. It was found that tax accounting as such is not able to provide all the necessary information to management, and therefore it always coexists with accounting. The activity of tax accounting can be carried out in two ways: as a parallel organization of accounting and tax accounting, or under the condition of maximum convergence of accounting and tax accounting. As a practical application, the financial statements of a small business enterprise Liverton LLC, specializing in the wholesale meat trade in Moscow, were studied. In this paper, the activities of this company were described, then the structure of the organization of accounting and the system for organizing accounting work on reporting and maintaining records at this enterprise were analyzed. Accounting in LLC "Liverton" is carried out in accordance with the established accounting policy. The company has a single accountant, which is why it makes sense for the company to hire additional employees of this specialization in order to increase the efficiency of accounting and increase control over the functioning of the enterprise. In general, during its existence since 2012, Liverton LLC has shown positive net profit and good liquidity indicators, which indicates a successful business. BIBLIOGRAPHY Civil Code of the Russian Federation. Consultant Plus. Decree of the State Statistics Committee of the Russian Federation of January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets" - Consultant Plus. Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n (as amended on April 6, 2015) "On the forms of financial statements of organizations" - Consultant Plus. Decree of the President of the Russian Federation of May 15, 2008 "On urgent measures to eliminate administrative restrictions in the implementation of entrepreneurial activities" - Consultant Plus. Federal Law of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation” (as amended on December 28, 2013). Consultant Plus. Astakhov V.P. Accounting in trade. M.: Higher education, 2011.416 p. Babaev Yu.A., Petrov A.M., Melnikova L.A. Accounting. Textbook. - M.: Prospekt, 2015, 424 p. Basharina A.V., Chernenko A.F. Accounting and tax accounting at small enterprises. - M.: Phoenix, 2011, 320 p. Blank I.A. Management of financial resources. M.:: Omega-L, 2011. - 768 p. Bogachenko V.M. Accounting. Textbook. - M.: Phoenix, 2015, 512 p. Vakhrushina M.A. Accounting management accounting. - M.: National Education, 2012.672 p. Vakhrushina M.A., Pashkova L.V. Accounting for small businesses. 2011.215 p. Volkov D.L., Leevik Yu.S., Niuklin E.D. Financial Accounting. Textbook. - M.: Higher School of Management, 2014. - 520 p. Voronenko T.V. Accounting. - M.: Higher school, 2010, 712 p. Gerasimenko A.A. Financial reporting for managers and novice professionals. - M.: Alpina Publisher, 2012. - 436 p. Dmitrieva I.M. (ed.) Accounting financial accounting. - M: Yurayt, 2014, 544 pages. Ermilova Yu.S., Fofanov M.V. Accounting Dictionary. - M.: Delovoy Dvor, 2011, 320 p. Ivanova N.V. Accounting at trade enterprises. - M.: Academia, 2013, 256 p. Ivanova N.V. Accounting. - M.: Academia, 2013, 336 p. Kasyanova G.Yu. Calculations with accountable persons. -M: ABAK, 2015, 120s. Lapusta M.G. Small business / M.G. Lapusta, Yu.L. Starostin. M.: INFRA-M, 2010. 454 p. Lebedeva E.M. Accounting. - M.: Academia, 2013, 304 p. Levshova S.I. Accounting: step by step. - St. Petersburg: Peter, 2012. - 228 p. Neveshkina E.V. Management of financial and commodity flows at trade enterprises. - M.: Dashkov i Ko, 2013. - 192 p. Nikandrova L.K., Akatieva M.D. Accounting financial accounting. - M.: Infra-M, 2015. - 288 p. Stoyanova E.S. (ed.) Financial Management: Theory and Practice 6th ed. - M.: Publishing house "Perspective", 2010. - 656 p. Shevelev A.E., Sheveleva E.V. Risks in accounting. M.: Knorus, 2015, 304 p. Shchadilova S.N. Accounting for everyone. - M.: Business and Service, 2011, 208 p. Russian newspaper, http://www.rg.ru/2015/04/14/dola.html. Annex 1 Appendix 2
Introduction 1. Basic provisions of the organization of accounting Conclusion List of sources used To characterize and measure the organization's property, its movement, economic processes and phenomena, natural, labor and monetary meters are used. Natural meters provide information about accounting objects by counting, measure, weight. Their choice depends on the features of the objects. This group of meters is used to account for the amount of material assets (pieces, kilograms, meters, etc.). They can also be used to obtain qualitative characteristics of objects. The scope of natural meters is small, since they are used to characterize homogeneous accounting objects. In practice, conditionally natural meters are used somewhat more widely. They are intended to reflect objects of accounting that are homogeneous in purpose, but different in quality characteristics. The use of conditionally natural units significantly expands the scope of natural meters. Labor meters are used to calculate the amount of labor and are expressed in units of time (working day, hour). With their help, labor productivity, wages are calculated, the production rate of workers is controlled, and some heterogeneous values are compared. In practice, labor meters are used together with natural ones. The monetary meter is used in accounting to reflect objects in a single expression. In the conditions of market relations, the most important indicators of economic activity are expressed only in monetary terms. Accounting is carried out by a special service of the enterprise - accounting. It is continuous and continuous in time, is strictly documented, uses specific techniques and methods for processing credentials, and is organized within the framework of individual business entities. Accounting in the Republic of Kazakhstan meets the requirements of a market economy and is based on international accounting and reporting standards. In accordance with this, it is regulated by a four-level system of documents. The first level of the document system is legislative acts. They reflect the obligation, rules and principles of accounting by all enterprises and organizations. The basis of the system of documents of the first level is also Decrees,. The system of documents of the first two levels constitutes the legislative and regulatory framework for accounting. The third level includes a system of recommendatory documents (instructions, guidelines). These documents imply a variety of solutions for organizing accounting in organizations based on industry specifics, type of production and other factors. The system of documents of the third level is developed on the basis of documents of the first two levels and should not contradict them. The fourth level is a set of organization documents that disclose its accounting policies. They are developed by the organization on the basis of documents of the first three levels (working chart of accounts, forms of primary documents, accounting registers). Based on organizational and technical features, each organization develops and approves for itself an accounting policy, which is understood as a selected set of accounting methods. The accounting policy must be unchanged for a long time, communicated to the tax authorities in a timely manner and meet such requirements as completeness, prudence, rationality, consistency, priority of content over form. The main elements of the accounting procedure are documentation, inventory, system of accounts, balance sheet, valuation, costing, reporting. Documentation is the process of formalizing transactions with documents; it is the primary stage of accounting. An accounting document is a written order to perform or a certificate of a business transaction and serves as the basis for reflecting the latter on the accounting accounts. Inventory is one of the elements of the accounting method, involving the verification of fixed assets, intangible assets, cash, settlements and their comparison with accounting data. The grouping of operations is carried out with the help of accounting accounts. An account is the basic unit of information storage in accounting. An appraisal is a monetary expression of the value of a property and its sources. The data on the funds and their sources reflected in the accounting accounts are periodically subject to balance sheet generalization in monetary value as of a certain date. Reporting is a system of final accounting indicators that characterize the activities of an enterprise for a certain period of time and its results at a certain moment. In the practical work of an accountant, problems may arise that he must solve: Identification problems, that is, when the operation occurred; Valuation problems, that is, what is the value expression of a business transaction; classification problems, that is, how business transactions should be classified. 2. State regulation in the field of accounting organization in connection with the transition to International Financial Reporting Standards In connection with the transition of the world economy to the trend of applying unified financial reporting standards, which allow users to interpret financial information uniformly, regardless of the language and national accounting systems, the compliance of the financial (accounting) accounting and financial reporting system with international standards is the main attribute of the competitiveness of modern organizations, enterprises . The transition to IFRS (International Financial Reporting Standards) is necessary for a universal and uniform understanding of financial statements. The legally established transition to IFRS cannot be ensured without monitoring and control over compliance with the requirements of the legislation on accounting and financial reporting of the Republic of Kazakhstan, which are not implemented by anyone today. The action plan to ensure the transition of all legal entities to IFRS for 2007-2009, approved by the Decree of the Government of the Republic of Kazakhstan dated August 29, 2007 No. 760, provides for measures to identify organizations that are obliged to switch to IFRS and have not. Due to the lack of relevant functions, the authorized body in the field of accounting and financial reporting is not able to fully trace the picture of the transition to IFRS, especially in the real sector. According to Article 9 of the Law "On Accounting and Financial Reporting", the head of the accounting service is the chief accountant or other official who provides accounting, preparation and presentation of financial statements, and the formation of accounting policies. A professional accountant shall be appointed to the position of chief accountant of a public interest organization. According to the requirements of the second part of Article 9 of the Law, from January 1, 2009, a professional accountant is appointed to the position of chief accountant of a public interest organization. At the same time, a professional accountant is an individual who has a certificate of a professional accountant issued by an accredited organization for the professional certification of accountants. The bill establishes the extension of the term for the entry into force of the above article from January 1, 2009 to January 1, 2012, arguing that there are about 8 thousand organizations of public interest in the Republic of Kazakhstan and there are no accredited organizations for professional certification of accountants, certification of all chief accountants of organizations public interest before January 1, 2009 is not possible. The concept implies the exclusion from a number of legislative acts of the norms on the mandatory publication of the annual balance sheet and report in the media. In particular, paragraph 4 of Article 76 of the Law of the Republic of Kazakhstan “On Joint Stock Companies” regulates that “the company is obliged to annually publish in the media an annual balance sheet, a report showing all changes in capital, a cash flow statement and a profit and loss statement on time established by the authorized body. The Company has the right to additionally publish other financial statements.” At the same time, a sufficient period of time is needed to create organizations that can be accredited as an organization for professional certification of accountants. Given the lack of accredited organizations for professional certification of accountants today, as well as the fact that there are about 8,000 public interest organizations in the Republic of Kazakhstan, it was difficult to certify all chief accountants before January 1, 2009, which would result in a violation requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting. Thus, the presence of a time period until 2012 will make it possible to create a certification system in Kazakhstan, proposed by the Law, and form the necessary mass of professional accountants. In order to involve accountants from accounting organizations from the moment they appear in professional organizations, the requirement for at least two years of work experience in the field of accounting and auditing must be attributed to accountants who are members of a professional organization of accountants. In connection with the above Draft Law, the requirements for members of an accredited professional organization of accountants, who are both individuals and legal entities, are specified. In order to recognize diplomas issued by foreign institutions that are full members of the International Federation of Accountants, it is proposed to make appropriate additions to part two of paragraph 5 of Article 22 of the Law, providing a wide range of users with a list of foreign institutions that are full members of the International Federation of Accountants, whose qualification certificates and diplomas are recognized on a par with the certificate of a professional accountant in Kazakhstan. It should be noted that today the cost of publishing the annual financial statements of a joint stock company in the media is more than 800 thousand tenge, and therefore an alternative to save these costs can be similar services of a depository, the cost of which will be ten times less. In this regard, since the Law provides for the obligation for organizations of public interest to submit their annual financial statements to the depository, it is proposed to exclude the norm of mandatory publication of financial statements in printed periodicals. At the same time, the reference norm for the publication of annual financial statements, established for financial organizations, is also excluded. The legally established transition to IFRS cannot be ensured without monitoring and control over compliance with the requirements of the legislation on accounting and financial reporting of the Republic of Kazakhstan, which are not implemented by anyone today. The action plan to ensure the transition of all legal entities to IFRS for 2007-2009, approved by Decree of the Government of the Republic of Kazakhstan dated August 29, 2007 No. 760, provides for measures to identify organizations that are obliged to switch to IFRS and have not. Due to the lack of relevant functions, the authorized body in the field of accounting and financial reporting is not able to fully trace the picture of the transition to IFRS, especially in the real sector. In this regard, for the proper implementation of the norms of the Law, which are within the competence of the authorized body, and in order to ensure compliance with the legislation of the Republic of Kazakhstan on accounting and financial reporting and international financial reporting standards, the Draft Law proposes to vest the authorized body with appropriate monitoring and control functions. Thus, the objectives of the adoption of the Draft Law are: Extension of the entry into force of the norm from January 1, 2009 to January 1, 2012, providing for the appointment of a professional accountant to the position of chief accountant of a public interest organization; Recognition of diplomas issued by foreign institutions that are full members of the International Federation of Accountants; Formation by the authorized body of a list of foreign institutions that are full members of the International Federation of Accountants, whose qualification certificates and diplomas are recognized on a par with a certificate issued by a professional certification organization in Kazakhstan; Giving the authorized body the function of control and monitoring of compliance with the legislation of the Republic of Kazakhstan on accounting and financial reporting and international financial reporting standards; Clarification of requirements for members - individuals and legal entities of an accredited professional organization of accountants; Clarification of the basic concepts used by the Law. The bill consists of two articles. The first article of the draft law provides for amendments and additions to the Code of the Republic of Kazakhstan dated January 30, 2001 No. 155 "On Administrative Offenses" regarding violations of the legislation of the Republic of Kazakhstan on accounting and financial reporting, as well as amendments and additions to the laws of the Republic of Kazakhstan: dated February 28, 2007 No. 234 "On Accounting and Financial Reporting" in terms of the provisions reflected in Section 4 of this Concept; dated January 31, 2006 No. 124 “On Private Entrepreneurship” in terms of supplementing the annex to this law by the authorized body monitoring and controlling compliance with the legislation of the Republic of Kazakhstan on accounting and financial reporting and international financial reporting standards; dated May 13, 2003 No. 415 "On Joint Stock Companies" in terms of the exclusion of the norm of mandatory publication of financial statements in print periodicals: dated August 31, 1995, No. 2444 “On Banks and Banking Activities in the Republic of Kazakhstan” regarding the exclusion of the norm of mandatory publication of financial statements in printed periodicals; dated June 20, 1997 No. 136 “On Pension Provision in the Republic of Kazakhstan” regarding the exclusion of the norm of mandatory publication of financial statements in printed periodicals; dated December 18, 2000 No. 126 “On Insurance Activities” regarding the exclusion of the norm of mandatory publication of financial statements in printed periodicals; dated July 1, 2003 No. 446 “On Compulsory Insurance of Civil Liability of Vehicle Owners” regarding the exclusion of the norm of mandatory publication of financial statements in printed periodicals; No. 444 dated July 1, 2003 “On Compulsory Insurance of the Carrier's Civil Liability to Passengers” regarding the exclusion of the norm of mandatory publication of financial statements in printed periodicals; No. 513 dated December 31, 2003 “On Compulsory Insurance of Civil Liability of a Tour Operator and Travel Agent” regarding the exclusion of the norm of mandatory publication of financial statements in printed periodicals. The second article of the bill provides for the period of its entry into force. TutoringNeed help learning a topic?
Our experts will advise or provide tutoring services on topics of interest to you. ¨ The form of accounting used by the enterprise. Features of its application, caused by industry specifics and working conditions of the enterprise. ¨ The structure of the accounting apparatus. Is there a Regulation on accounting approved by the head of the enterprise, job descriptions for each employee of the accounting department. Are there schedules that provide for specific types of accounting work and the timing of their implementation. Are the existing schedules respected, i.e. completeness of accounting work execution within the time limits established by the schedules. ¨ Get acquainted with the accounting policy of the enterprise, draw conclusions in accordance with its current legislation. ¨ To get acquainted with the analytical work at the enterprise. 3. Collection and processing of factual material for writing the WRC. The content of this section is determined by the chosen topic of the WRC. The student must comprehensively study a certain section of accounting, relevant to the topic, collect the necessary information for the most complete economic analysis, audit. ¨ To study the internal regulatory framework, various methodological and instructive materials developed at the enterprise related to the topic of the WRC. It is recommended to study the external regulatory framework on the chosen topic: relevant laws, regulations, methodological materials on accounting and reporting, taxation, audit rules (standards) before starting the practice. Prior to the start of the practice, one should select and study special literature (monographs; brochures, articles, etc.) on the topic of the WRC. Only knowledge of the theory of the problem under study will make it possible to draw up a plan for the WRC, and, consequently, a plan for collecting factual material or, in other words, a plan for undergraduate practice. ¨ Carefully familiarize yourself with the actual state of the site - the accounting of the object of the thesis research, evaluate the quality of its maintenance. For this, it is necessary to investigate: Primary documentation for the relevant section of accounting; Registers of analytical and synthetic accounting; Methods of analytical and synthetic accounting. ¨ To get acquainted with the methodology of predictive (planned) calculations of indicators, if this is done at the enterprise. ¨ Collect and study the materials of the annual (quarterly) reporting. Using data from financial statements, statistical, as well as data from accounting registers, compile analytical tables for subsequent calculations and conclusions based on the materials studied. ¨ To get acquainted with the explanatory note to the annual report and, with the consent of the administration of the enterprise, with the materials of audits. ¨ For students who have chosen audit issues as the subject of the WRC, it is necessary to conduct an audit of the area, accounting, determined by the topic of the thesis research. The period for which the object should be checked is determined by the student in agreement with the head of the WRC. It can be quarter, year, etc. depending on the volume of business transactions. ¨ Write an initial (draft) version of the WRC. Students should keep in mind that the second and third sections of the WRC are entirely based on the materials of the enterprise. Their implementation will not cause any particular difficulties during the period of internship, when the work is done directly at the enterprise of the object of study. Report design On the results of undergraduate practice, each student independently draws up a report in writing. The report should briefly describe the work performed during the period of practice. There is no need to state any theoretical provisions in the report on practice. The materials collected on the topic of the study (registers, reports, tables, etc.) are not attached to the report. They are used as supplements to the thesis. The preparation of the report should be carried out during the entire period of practice with such a calculation; to have the report ready by the deadline. Attached to the report ¨ Characteristics of the head of the enterprise, the organization of the student's work with an assessment of his business and personal qualities; Economic accounting of the organization's activities is a system of monitoring, control, processing and transmission of information necessary for operational management and management. The main purpose of economic accounting is the formation of high-quality (complete, reliable) and timely information about the financial and economic activities of the organization, necessary for the management and development of a market economy, for the preparation, justification and adoption of management decisions at various levels, to determine the position of the organization in the market, to identify the position of enterprises - competitors, etc. The economic accounting system includes three types of accounting: operational (operational - technical); statistical; accounting. Operational (operational - technical) accounting is compiled directly at the places of work, the performance of various economic functions (department, warehouse, etc.), and therefore its information is limited to the organization. Statistical accounting studies mass (quantitative) socio-economic phenomena and processes of social life, going beyond the framework of one organization. It helps to identify patterns inherent in these mass phenomena and processes under certain conditions. Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions. Accounting has a number of characteristic features that distinguish it from other types of accounting (in particular, management, tax or statistical): the subject of accounting is limited to the framework of a particular organization; in the accounting system there is a continuous reflection of all, without exception, business transactions that are carried out in the organization; continuity in time of reflection of occurring economic facts; all means and economic processes are necessarily reflected in monetary terms, generalizing natural indicators; the interconnectedness of the reflection of economic activity, due to the mutual dependence of the facts taking place; The accounting system is aimed at achieving completeness, efficiency, continuity and continuity in accounting for those aspects of economic activity that characterize the organization as a business entity. In the management system, accounting performs a number of functions, the main of which are the following. 1. Control function. With the help of special techniques and methods of accounting, three types of control are carried out: preliminary - before a business transaction; current - during the operation; subsequent - after its completion. Control is carried out in the following areas: implementation of plans (programs) in terms of volumes of produced, shipped and sold products; ensuring the safety of the property of the enterprise; rational and efficient use of material and raw materials, fuel and energy, labor and financial resources; use of fixed assets, depreciation, repair fund; the formation of actual costs for the production of products and the calculation of the cost of production, etc. 2. Ensuring the safety of property. This function is closely related to the improvement of the accounting system and the strengthening of its control function. To implement this function, the following prerequisites are necessary: the availability of equipped storage facilities, control and measuring instruments, measuring containers, flow meters, etc. The tool for the implementation of this function is an inventory of the enterprise's property, which allows you to determine changes that have occurred in the composition of the property. 3. Information function. The information generated in accounting must be useful to interested users, for this it must be relevant, reliable and comparable. Information is relevant from the point of view of interested users if its presence or absence has or is capable of influencing the decisions of users, helping them to evaluate past, present or future events, confirming or modifying previously made assessments. Information is reliable if it does not contain material errors. To be reliable, information must objectively reflect the facts of economic activity to which it actually or presumably relates. The information generated in accounting must be complete. 4. Feedback function. Using feedback with the help of accounting information reflecting the actual values of indicators, they monitor the implementation of planned indicators, standards, norms and regulations, estimates and compliance with the economical use of all types of resources, establish various shortcomings, identify production reserves and the degree of their mobilization and use. The accounting system provides feedback management at any level. No other system is able to perform this task. 5. Analytic function. It consists in providing the analytical services of the enterprise with complete and reliable information for analyzing production and economic activities using accounting tools. Purpose of accounting- formation of timely, high-quality information on the financial and economic activities of the enterprise, necessary for the management and formation of a market economy, for the preparation, justification and adoption of managerial decisions at various levels, for determining the behavior of the enterprise in the market and identifying the position of competing enterprises, etc. Accounting tasks: Formation of complete and reliable information about economic and financial processes, the results of the organization's activities; Control over the availability and movement of property, the use of material and raw materials, fuel and energy, labor and financial resources in accordance with the current laws of the Russian Federation, norms and standards approved by organizations; Control over the formation and use1 of sources for the creation of the organization's property; Formation of the actual cost of manufactured products (works, services); Determination of the financial results of the organization. Accounting principles - some generally accepted basic agreements regarding the rules for recognizing, measuring and presenting the facts of economic activity, which are based on requirements and assumptions. Consider the most important accounting requirements: · completeness in accounting practice - accounting for all documented business facts, i.e. their mandatory registration without any passes; · priority of content over form - reflection, in accounting, of the facts of economic activity, based not so much on their legal form, but on the economic content of the facts and business conditions; · timeliness reflection in accounting of all facts of economic activity; · consistency - identity of analytical accounting data to turnovers and balances of synthetic accounting accounts; · prudence – greater willingness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves; · rationality in accounting, based on the conditions of economic activity and the size of the organization. Assumptions - these are fundamental, basic concepts that involve certain conditions created by the company when setting up accounting, which should not change. The fundamental assumptions are: · property isolation means that the organization must keep records of its own property and liabilities separately from the property and liabilities of other organizations and owners of this organization; · business continuity which assumes that the entity has no intention or need to liquidate or significantly reduce operations and will continue in operation for the foreseeable future; · sequence of application of accounting policies , which is expressed in the use of the same accounting methods, methods and techniques from one reporting period to another; · temporal certainty of the facts of economic activity , which manifests itself in the fact that the facts of the economic activity of the organization should 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. Assumptions and principles are of great importance for understanding the logic of construction, the composition of reporting and the content of its articles. For information to be considered useful to them, it must meet the requirements of relevance, reliability and comparability. Such requirements are also called qualitative characteristics of information. Relevance information is determined by its ability to influence decisions made by interested users, helping them evaluate past, present and future events, confirming or changing previous assessments of the organization's performance. The relevance (relevance) of information is influenced by its content and materiality. Essential information is recognized, the absence or inaccuracy of which may affect the decisions of interested users. Reliable information is considered to be free of material errors. To be reliable, information must objectively reflect the facts of economic activity. The latter should be reflected in accounting based not so much on their legal form, but on their economic content and business conditions, i.e. content must take precedence over form. Reliability of information is ensured by: truthfulness- an objective representation of the actual state of affairs; neutrality - information should be free from one-sidedness and should not influence the decisions and assessments of interested users in order to achieve predetermined results or consequences; prudence(caution) - property and income should not be overstated, and liabilities and expenses should not be underestimated. At the same time, the creation of hidden reserves is not allowed. One of the specific manifestations of prudence is the reflection of profit in accounting only after the completion of business transactions (facts of economic activity), and loss - from the moment an assumption arises about the possibility of its (loss) occurrence; completeness- information generated in accounting should reflect all the facts of economic activity. Comparability means that interested users should be able to compare information about the organization over different periods of time in order to identify trends in the financial position and financial performance of the organization. Users of the information should also be able to compare information across entities in order to compare their financial position, financial performance and changes in financial position. Russia is constantly working to improve the system of legal and methodological regulation of accounting, based on a four-level system of legal acts. First level - laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, establishing uniform legal and methodological standards for organizing and maintaining accounting in Russia. The norms contained in other federal laws and affecting the issues of accounting and financial statements must comply with the Federal Law "On Accounting". Second level- Regulations on accounting (Russian standards), approved by the federal executive authorities, the Government of the Russian Federation. Currently, 22 Regulations (standards) on accounting have been published. Third level - guidelines, instructions, recommendations and other relevant documents. They are prepared and approved by federal agencies, ministries, other executive authorities, professional associations of accountants on the basis of and in the development of documents of the first and second levels. This includes the Charts of Accounts for the financial and economic activities of organizations and instructions for their use. Fourth level- documents on the organization and maintenance of accounting for certain types of property, liabilities and business transactions, which are mandatory for specific organizations. These are working documents of organizations intended for internal use, approved by the head of the organization within the framework of the adopted accounting policy. These documents, their content and status, principles of construction and interaction with each other, as well as the procedure for preparation and approval are determined by the head of the organization. Balance sheet and its characteristics. Procedure for preparing balance sheets. The balance sheet is the main source of information for interested users about the property and financial condition of the organization. The balance sheet data indicates whether the organization will be able to fulfill its obligations to investors, creditors and other persons in the near future, or whether it is threatened with financial difficulties. Thus, in appearance, the balance sheet is presented in the form of a table, on the left side of which the property of the enterprise is shown by composition and location - this is the balance sheet asset, and on the right side the sources of formation of this property are shown indicating the purpose and maturity - this is the balance sheet liability. By the time of compilation, balance sheets can be: introductory (they make up at the time of the organization's inception. The balance determines the amount of values with which the organization begins its activities); current (compose periodically during the entire existence of the organization); sanitized (composed in cases where the organization is approaching bankruptcy in order to determine the real state of affairs in the organization); liquidation (make up during the liquidation of the organization); dividing (compose at the time of the division of a large organization into several smaller structural units); unifying (make up when several organizations are merged / merged into one). According to the form of displayed information, balances are classified as: static (compiled on the basis of momentary indicators calculated for a specific date); dynamic (compiled both on a certain date and in motion - in the form of interval indicators (turnovers for the reporting period), for example, turnover balance, chess turnover balance). According to the sources of compilation, the balance sheets are divided into: inventory (compiled only on the basis of inventory / inventory of funds); book (compiled on the basis of only current accounting data / book entries, without prior verification by inventory): general (compiled on the basis of accounting data, which are confirmed by inventory data). According to the volume of information, balance sheets are divided into: single (reflect the activities of only one organization); consolidated (compiled by mechanically adding up the amounts for the items of several unit balance sheets and calculating the total results of the asset and liability); consolidated balance sheet - the union of the balance sheets of organizations that are legally independent, but connected by economic relations. It combines the balance sheets of the parent organization, its dependent and subsidiaries. According to the method of "cleaning" can be: gross balances (including regulatory items - depreciation of fixed assets, depreciation of intangible assets, reserves for depreciation of investments in securities, trade margin); net balances, from which regulatory items are excluded, i.e. carried out "cleaning". According to the nature of the activity, balance sheets can be: main activity (corresponding to the charter); non-core activities (housing, transport, etc.). According to the purposes of compilation, balance sheets are distinguished: trial (make up to check the identity of the balance sheet); final (are official documents); reporting (compiled for the reporting period on the basis of accounting data); forecast (compiled taking into account forecasting and planning the organization's activities for the future). According to the form of ownership, the balance sheets of state and municipal, cooperative, public, private and joint organizations are distinguished. The balance sheet can be presented in the form of a table in which the organization's economic assets are grouped by composition, location (assets) and sources of education (liabilities). I Non-current assets; II Current assets. In the liabilities side of the balance sheet, the sources of property formation are grouped into three sections: III Capital and reserves; IV Long-term liabilities; V Short-term liabilities. In each of these five sections in separate lines, called balance sheet items, reflects the relevant types of economic assets and sources of their formation, indicated in the classifications of economic assets by composition and nature of use and by sources of formation and intended purpose. Balance sheet - this is an indicator (line) of an asset and liability, characterizing certain types of property, their sources, obligations. Articles are combined into groups, groups - into sections, based on their economic content. There are two types of balance: gross balance (impure); net balance (net). Based on the balance sheet data, measures are developed to eliminate them, and the correct use of assets for their intended purpose is controlled. It gives a complete and complete picture not only of the financial condition of the enterprise at each moment, but also of the changes that have occurred over a particular period of time. The latter is achieved by comparing balance sheets for a number of reporting periods. The relationship between accounts and the balance sheet is manifested in the following: Balance sheet items correspond to the names of accounting accounts. Like the sides of the balance sheet (assets and liabilities), accounts are divided into active and passive. Accounting accounts at the beginning of the reporting period are opened on the basis of balance sheet items with entries in the opening balances, at the end of the reporting period, on the basis of the final balances of synthetic accounts, a balance sheet is drawn up. For the convenience of control over accounts, checking the correctness of entries on them and summarizing accounting information, a journal of accounting for business transactions and turnover sheets are used. All facts as they arise are recorded in the journal. The journal of business transactions is the main document in tax accounting. Recording is done in chronological order. In the journal, the accountant records the content of the fact of economic life. Turnover sheet is a table in which the names and numbers of accounts are entered, the amount of the opening balance for each account (debit or credit), the amount of turnover on debit and credit, and the closing balance is displayed. The turnover sheet is compiled at the end of the month and registers the turnover and balances of all working accounts. There are turnover sheets for the accounts of synthetic and analytical accounting. We advise you to readSimilar posts
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