Ministry of Education and Science of the Russian Federation
Naberezhnye Chelny Institute (branch) of the Federal State Autonomous Educational Institution of Higher Professional Education
"Kazan (Volga Region) Federal University"
College of Engineering and Economics
Practice Report
according to the professional module PM.04
Preparation and use of financial statements
Base of practice: LLC SHP "Almaz"
Fulfilled
Student: Suleimanova I.I.
Group: 7111413
Practice leader:
Vilkova L.L.
Naberezhnye Chelny
1. General characteristics of the organization LLC SHP "Almaz"
accounting property inventory
LLC SHP "Almaz" was established in 1929 on the lands previously owned by the landowners Tatishchev and Ostankov.
LLC SHP "Almaz" is located at a distance of 30 km. from Naberezhnye Chelny.
OOO SHP "Almaz" is engaged in the production, sale, organization of consumption, organization of leisure for individual consumers.
The head of LLC SHP "Almaz" has a high work experience in business.
The structure of the building includes: industrial premises, administrative premises, warehouses, personnel premises, technical premises.
The structure of the organization includes: Agriculture, cattle breeding, plant growing.
A set of constituent documents of LLC SHP "Almaz":
company registration certificate;
memorandum of association;
certificate of entry in the unified register;
certificate of registration with the tax office.
2. Characteristics of the organization's management structure and its accounting service
1 Organizational management structure of OOO SHP "Almaz"
The organizational structure of the management of Almaz SHP LLC is a set of management units located in strict subordination and ensuring the relationship between the management and managed systems.
It is composed of the composition, correlation, location and interconnection of individual subsystems of the organization. The creation of such a structure is aimed primarily at the distribution of rights and responsibilities between individual divisions of the organization.
The type of organizational structure of management of LLC SHP "Almaz" is linear.
Linear connections reflect the movement of management decisions and information emanating from the so-called director of LLC SHP Almaz, that is, a person who is fully responsible for its structural divisions. This is one of the simplest organizational management structures. It is characterized by the fact that at the head of each structural unit there is a head endowed with all powers, carrying out all management functions.
The scheme of the organizational structure of LLC SHP "Almaz" is shown in Figure 2.1.
Director
Deputy director gl. accountant
Administrator Accountant
Figure 2.1. Scheme of the organizational structure of LLC SHP "Almaz".
Personnel Requirements
The following general requirements are imposed on the personnel of this enterprise:
all employees must be dressed in uniform, special or sanitary clothing and footwear of the established sample, which are in good condition without visible damage;
service personnel must be outwardly neat, kind;
in the event of a conflict situation, the employee must invite the administrator;
employees should not engage in extraneous activities at the workplace.
2 The structure of the accounting department of LLC SHP "Almaz"
The chief accountant is the head of the accounting service of Almaz SHP LLC. She reports directly to the director of the enterprise and organizes the work on setting up and maintaining the accounting of the organization in order to obtain complete and reliable information about its financial activities and financial position by interested internal and external users. The chief accountant also forms, in accordance with the legislation on accounting, an accounting policy based on the specifics of the conditions of the structure, size, industry and other features of the organization's activities, which makes it possible to receive information in a timely manner for planning, analysis, control, assessment of the financial position and results of the organization's activities.
According to the provisions of the regulatory act, the chief accountant leads the work of:
) on the preparation and approval of the working plan of accounts of accounting, containing synthetic and analytical accounts, forms of primary accounting documents used to process transactions, forms of internal accounting reports;
) to ensure the procedure for conducting an inventory and valuation of property and liabilities, documentary evidence of their availability, compilation and valuation;
) on the organization of an internal control system for the correct execution of transactions, compliance with the procedure for document circulation, technology for processing accounting information and protecting it from unauthorized access.
The chief accountant also manages the formation of an information system for accounting and reporting in accordance with the requirements of accounting, tax, statistical and management accounting, ensures the provision of the necessary accounting information to internal and external users and accounting staff.
The chief accountant of SHP "Almaz" LLC organizes the work:
) to improve the skills of accounting staff;
) on setting up and maintaining accounting records of the organization;
) on maintaining accounting registers based on the use of modern information technologies, progressive forms and methods of accounting and control, execution of cost estimates, accounting of property, liabilities, fixed assets, inventories, cash, financial, settlement and credit operations, production costs and circulation, sales of products, performance of works (services), financial results of the organization.
The chief accountant of OOO SHP "Almaz" provides:
) timely and accurate reflection on the accounting accounts of operations, movement of assets, formation of income and expenses, fulfillment of obligations;
) control over compliance with the procedure for issuing primary accounting documents;
) timely transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state off-budget social funds, payments to credit organizations, funds for financing capital investments, repayment of debts on loans; control over the spending of the wage fund, organization and correctness of calculations for the remuneration of employees, inventory, accounting, reporting, and documentary audits in the organization's divisions;
) drawing up a report on the execution of cash budgets and cost estimates, preparing the necessary accounting and statistical reporting, submitting them in the prescribed manner to the relevant authorities;
) the safety of accounting documents and their delivery in the prescribed manner to the archive.
The chief accountant of the enterprise also provides methodological assistance to the heads of departments and other employees of the organization on accounting, control, reporting and analysis of activities.
Also, LLC SHP Almaz has an accountant who reports to the chief accountant and director of LLC SHP Almaz.
Form of accounting
LLC SHP "Almaz" uses a journal-order form of accounting.
The journal-order form is based on the use of the chess principle of registering transactions and their accumulation for each month. Entries in the journal-order form are kept in accounting according to the scheme: "document - register - reporting form".
Cumulative journals are called order journals. Order journals are built on a credit basis, i.e. transactions are recorded on the credit of a particular account in correspondence with the debit of different accounts.
The results of the statements are transferred to order journals.
The following principles are used as the basis for the construction of a single journal-order form:
entries in journals-orders are made in the order of registration of transactions only on the credit of the account in correspondence with the debit of the accounts;
combination in a single system of records of synthetic and analytical accounting;
reflection in the accounting of operations in the context of indicators necessary for monitoring and compiling periodic and annual reports;
the use of journal-orders for accounts that are economically related to each other;
the use of registers with pre-specified correspondence of accounts, the nomenclature of analytical accounting items, indicators necessary for reporting;
application of monthly journals-orders.
The final data of journals-orders at the end of the month are transferred to the General Ledger, according to which the balance sheet is compiled using, if necessary, individual indicators from the accounting registers.
3. Accounting policy of the organization
An accounting policy for accounting purposes is a document that reflects all accounting methods adopted by SHP Almaz LLC in accordance with Federal Law No. 402-FZ of 06.12.2011 "On Accounting".
In addition, the rules for the formation and disclosure of the accounting policy of SHP Almaz LLC are established by PBU 1/2008 "Accounting policy of the organization". When forming an accounting policy in LLC SHP Almaz, they state:
working chart of accounts;
forms of primary accounting documents, accounting registers, as well as documents for internal accounting reporting;
the procedure for conducting an inventory of the assets and liabilities of the organization;
methods of valuation of assets and liabilities;
document flow rules and accounting information processing technology;
procedure for control over operations;
other solutions necessary for the organization of accounting.
The accounting policy of the organization ensures, among other things, the completeness and timeliness of the reflection in accounting of all facts of activity.
SHP Almaz LLC, which uses the USN, is a small business entity and uses simplified accounting methods.
When simplifying accounting, SHP Almaz LLC reflects this information in the accounting policy.
The accounting policy for accounting purposes has been applied consistently from year to year since the establishment of SHP Almaz LLC. Such rules are enshrined in Part 5 of Article 8 of Law No. 402-FZ.
The grounds for making changes to the accounting policy may be the following events in accordance with Article 8 of Law No. 402-FZ, clause 10 PBU 1/2008 "Accounting Policy of the Organization":
) changing the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards;
) development or selection of a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;
) a significant change in the conditions of activity of an economic entity.
Changes in accounting policies are introduced from the beginning of the financial year, unless a different date is due to the very reason for making changes in accordance with Art. 8 of Law No. 402-FZ, clause 12 PBU 1/2008 "Accounting policy of the organization". Changes to the accounting policy are approved by the head of SHP Almaz LLC by issuing an appropriate order or order, in accordance with Law No. 402-FZ, paragraphs 8, 11 PBU 1/2008 "Accounting Policy of the Organization".
4. Accounting of the sources of formation of the property of the organization
To organize the remuneration of employees means to develop, use and constantly maintain in working condition a toolkit that provides a monetary assessment of the work performed by the employee, the accrual and payment of wages in accordance with this assessment.
Let us consider in more detail the features of the organization of wages in LLC SHP Almaz.
OOO SHP "Almaz" uses a time-based system of remuneration of its employees.
Remuneration systems are fixed in the collective and labor agreements, the Regulations on remuneration, etc. The basis for calculating wages in Almaz SHP LLC are:
staffing;
position on wages;
time sheet;
award clause.
The staff list is approved by the director of SHP Almaz LLC. The staff list contains a list of structural units, positions, information on the number of staff units, official salaries, allowances and monthly payroll.
The calculation of the standard number and the maximum payroll fund for employees of SHP "Almaz" LLC calculates on the basis of Order No. 568-RM dated 05.06.98.
One of the bases for calculating wages is the time sheet, which reflects the amount of time worked by each employee. The time sheet is drawn up in one copy and wages are calculated on its basis.
The regulation on remuneration contains all forms of remuneration and material incentives used in Almaz SHP LLC.
The regulation reflects the types and sources of bonus payments, which are systematic.
Types of wages
Distinguish between basic and additional wages:
The main wage is the salary accrued to employees for hours worked.
The basis for calculating payment is the staffing table, personnel orders.
Additional wages include payments for time not worked, provided for by labor legislation (vacation pay, various compensations, benefits), or at the initiative of the organization's management (bonuses).
Incentive payments, bonus systems, stimulating additional payments and allowances are established by the collective agreement.
The payment of bonuses is made on the basis of an order (instruction) on the promotion of an employee. Bonuses are carried out as incentives for success in work. Orders for bonuses LLC SHP "Almaz" draw up on the basis of the presentation of the head of the structural unit of the organization in which the employee works, and are signed by the head of the organization or a person authorized by him, announced to the employee against receipt. Based on the order (instruction), an appropriate entry is made in the work book of the employee.
Accounting for payroll settlements with personnel
Accounting for payroll calculations is carried out on account 70. The account is passive.
According to CT sch 70, the amounts accrued to the employee are reflected.
According to Dt c. 70 reflects the paid amounts of wages, bonuses, benefits, pensions, as well as the amount of accrued taxes, payments under executive documents and other deductions.
Payroll calculations are reflected in the entries presented in table 4.1.
Table 4.1. Payroll calculations
The content of the business transactionPrimary DocumentRecorded in the accountDt of the accountKt of the accountSalaries and bonuses were accrued for employees of the main productionVedomosti2070Salaries were accrued for management personnelVedomosti2670Salaries were accrued for employees involved in the process of purchasing (creating) fixed assets, intangible assets for their own needsVedomosti0870Salary not received on time was deposited to the depositorVedomosti7076Salary was transferred as a list to Sberbank5 physical persons Vedomosti 7068 Alimony, etc. have been accrued Vedomosti 7076
5. Performance of work on the inventory of property and financial obligations of LLC SHP "Almaz"
Inventory inventory of LLC SHP "Almaz" pursues the following goals:
Monitoring the safety of stocks at all stages of their movement;
Identification of surplus stocks for their subsequent sale or search for other opportunities for involving stocks in circulation;
Inventory inventory allows you to analyze the effectiveness of the use of certain inventories, as well as form their actual cost;
Controlling the norms of stocks (which are established by the organization) necessary for the uninterrupted provision of services, the performance of certain works, the release of products;
Providing information on the receipt, procurement and release of stocks;
Timely, competent execution of documents for operations related to the movement of stocks.
Normative documents regulating the inventory procedure:
Federal Law of the Russian Federation "On Accounting" No. 129-FZ;
Order of the Ministry of Finance of the Russian Federation No. 49 "On Approval of Guidelines for the Inventory of Property and Financial Liabilities" (Appendices);
Order of the Ministry of Finance of the Russian Federation No. 34n "On approval of the regulation on accounting and financial reporting in the Russian Federation";
Decree of the State Committee of the Russian Federation on Statistics No. 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results."
Characteristics of the organization's property (assets)
Fixed assets - a part of the property used as a means of labor in the production of products, performance of work or provision of services, or for the management needs of the organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months.
Intangible assets are intangible assets, that is, assets that do not have a physical form, representing a value based on the rights and privileges of the owner, capable of generating income over a long period of time. Intangible assets include:
rights arising from patents for inventions, industrial designs, selection achievements; certificates for utility models, trademarks, service marks or license agreements for their use;
know-how rights, etc.
Long-term investments both in one's own organization (capital investments) and in other organizations (financial investments) can promise future benefits or bring current income, in any case they are not spent (that is, they do not take part in economic turnover) and are not depreciated (that is, their value is not distributed over periods).
Current (current) assets - objects used during the operating cycle or a short period (less than a year).
Inventory - a part of the property used in the production of products, performance of work, provision of services intended for sale: raw materials and materials, assets in circulation, work in progress, finished products, goods for resale, goods and products shipped.
The objects of labor - raw materials, materials, fuel, semi-finished products, spare parts - are completely consumed in the process of one production cycle, their entire cost is completely transferred to the final product;
Funds in circulation - means of labor that have a period of use of less than one year, occupy an intermediate position between fixed assets and materials.
Work in progress - products that have not passed all stages of the technological process, as well as incomplete products that have not passed testing and technical acceptance;
Goods - items purchased or received from other legal entities and individuals intended for sale or resale without additional processing.
Cash - cash in the organization's cash desk and on accounts (settlement, currency and others) in banks.
Short-term financial investments - temporarily free funds placed by the organization for a short period (deposits, loans, certificates, bills and other securities), which will soon be required in economic circulation.
Accounts receivable is the debt of buyers of products (consumers of services) arising as a result of performance.
Cases of mandatory inventory:
when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;
before preparing annual financial statements;
when changing financially responsible persons;
upon detection of facts of theft, abuse or damage to property;
in case of natural disaster, fire or other emergencies caused by extreme conditions;
upon reorganization or liquidation of the organization.
The main task of the inventory commission is the direct inventory of the company's property, participation in determining the results of the audit and execution of relevant documents.
The composition of the inventory commissions of all types (permanent, working and commissions for random checks and inventories) is approved by order of the head of the enterprise. Orders are registered in the accounting department in a special inventory control book.
The inventory commission includes officials of the audited organization, as well as experts. The chairman of this commission is the head of the checking group. In SHP "Almaz" LLC, this person is the administrator.
The inventory commission includes representatives of the administration of the organization, accounting staff, other specialists (engineers, economists, technicians), as well as representatives of the internal audit service of the organization, independent audit organizations.
Inventory Process
The inventory process is divided into three phases:
inventory preparation:
blocking material for postings;
printing and distribution of the inventory inventory document;
inventory count:
stock calculation;
entering the results of the count in the output document of the inventory;
inventory analysis:
entering the results of counting into the system;
if necessary, start a recount;
Sequence of steps
To prepare an inventory, the following main steps are provided:
creating an inventory document;
input of inventory count;
posting an inventory difference.
An audit of deferred expenses requires the preparation of an accounting register for account 97 for analytical accounting by type of the above expenses, primary accounting documents that allow expenses to be attributed to this category, and internal regulations that establish methods and terms for including deferred calculations in production costs and distribution costs .
Accounting for reserves of future expenses and payments requires the preparation of accounting registers for accounts 14, 59, 63, 96 and primary accounting documents for business transactions on these accounts.
Methods of physical calculation of property are counting, measuring, weighing. The head of SHP Almaz LLC creates conditions that ensure a complete and accurate check of the actual availability of property on time, provides labor for weighing and moving goods, technically corrected scales, measuring and control instruments, measuring containers.
For materials and goods stored in the undamaged packaging of the supplier, the number of these valuables is determined on the basis of documents, but with a mandatory check in kind for a sample of some of the valuables. Determination of the mass or volume of bulk materials is made on the basis of measurements and technical calculations.
Cash means funds of Almaz SHP LLC in domestic currency, held in cash, on settlement, currency and other accounts in banks in the country, in easily marketable securities, as well as in payment and monetary documents.
The receipt of cash from the bank to the cash desk is carried out by filling out checks by the organization and is spent on the purposes indicated in them.
Acceptance and disbursement of cash, the procedure for issuing cash documents, as well as the requirements for the technical strength of cash desk premises are regulated by the Procedure for Conducting Cash Operations in the Russian Federation.
Storage of funds in the cash desk of SHP "Almaz" LLC is carried out within the limit established by the credit institution. The limit is set based on the legal form and scope of the enterprise. Overlimit cash balances shall be transferred to the bank by SHP Almaz LLC within the agreed timeframe.
Cash in hand comes as a result of:
return by accountable persons of unused amounts;
proceeds from the sold products, goods and services rendered;
repayment of the loss caused to the organization;
withdrawals from a current account in a bank institution, etc.
The receipt of cash at the cash desk is formalized by cash receipt orders signed by the chief accountant or a person authorized to do so by a written order of the head.
The person who handed over cash to the cash desk receives a receipt for the cash receipt order, which contains the amount in words, the reason for depositing, the date and signatures of the chief accountant and cashier. The receipt is certified by the seal or stamp of the cashier.
The issuance of cash from the cash desk is carried out according to cash orders or other properly executed documents (payroll, applications for the issuance of money) with a stamp with the details of the cash order. These documents are signed by the head and chief accountant of Almaz SHP LLC.
Receipt and issuance of money on cash warrants is carried out only on the day they are drawn up.
Before transferring them to the cashier, receipts and expenditures are registered by the accounting department in the register of receipts and expenditures of cash documents.
After receiving or issuing money for each order, the movement of funds is reflected in the cash book.
The number of sheets in the cash book is certified by the signature of the head of the enterprise LLC SHP Almaz.
The responsibility for filling out the cash book is assigned to the cashier, who at the end of each working day calculates the results of transactions, displays the final balance in the cash register the next day and transfers the cash receipts and expenditures and the cashier's report to the accounting department, which is used as the second tear-off copy of the cash book sheets. .
To summarize information on the movement of cash, SHP Almaz LLC uses an active synthetic account 50 "Cashier", to which sub-accounts can be opened - 50-1 "Cashier of the organization", 50-2 "Operating cash desk", 50-3 "Cash documents" etc.
If there are positive exchange differences, an accounting entry is made:
D-t 50 "Cashier", sub-account "Cash desk in foreign currency"
Kt 91 "Other income and expenses".
With a negative exchange rate difference in accounting, the following entry is made:
Dt 91 "Other income and expenses"
Kt 50 "Cashier", sub-account "Cash desk in foreign currency".
Example. LLC SHP "Almaz" purchased through a tour operator a sanatorium and resort voucher for its employee for 14 days for 21,000 rubles. The cost was paid at the expense of social insurance funds at the rate of 400 rubles per day (14 * 400 = 5,600 rubles). The remaining amount of 15,400 rubles (21,000 - 5,600) is paid by the employee to the cashier.
In the accounts of accounting, this situation will be reflected in the following way.
Payment was made to the tour operator for a sanatorium-resort ticket:
Dt 76 "Settlements with different debtors and creditors"
Kt 51 "Settlement accounts" - 21,000 rubles.
Voucher credited to the cashier:
Kt 76 "Settlements with various debtors and creditors" - 21,000 rubles.
Ticket issued to an employee:
Dt 73 "Settlements with personnel for other operations"
Kt 50 "Cashier", subaccount 3 "Money documents" - 21,000 rubles.
The cost of the voucher was partially paid at the expense of the Social Insurance Fund:
Dt 69 "Calculations for social insurance and security"
Kt 73 "Settlements with personnel for other operations" - 5,600 rubles.
The rest of the amount is paid in cash by the employee:
Dt 50 "Cashier", subaccount 3 "Money documents"
Kt 73 "Settlements with personnel for other operations" - 15,400 rubles.
The receipt of funds at the cash desk of SHP Almaz LLC is accounted for in the debit of account 50 "Cashier" and the credit of various accounts, depending on the business transaction being carried out:
receipt of funds from the accounts of SHP Almaz LLC for the payment of wages, for household needs, for travel expenses, from special accounts - Kt of accounts 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks" ;
return to the cash desk of funds intended and transferred for crediting to the settlement or other accounts of LLC SHP "Almaz" - Kt of account 57 "Transfers on the way";
return of advances issued to suppliers - Kt of account 60 "Settlements with suppliers and contractors";
receipt of advances from buyers - Kt of account 62 "Settlements with buyers and customers";
receipt of short-term or long-term loans - Kt of accounts 66 "Settlements on short-term credits and loans", 67 "Settlements on long-term credits and loans";
return of unspent accountable amounts - Kt of account 71 "Settlements with accountable persons";
repayment of the employee's debt to SHP Almaz LLC - Kt of account 73 "Settlements with personnel for other operations";
repayment of accounts receivable of the founders on contributions to the authorized capital - Kt of account 75 "Settlements with the founders";
repayment of receivables to LLC SHP "Almaz" by other legal entities and individuals - Kt of account 76 "Settlements with various debtors and creditors";
repayment of receivables by branches, representative offices and separate subdivisions of LLC SHP "Almaz" - Kt of account 79 "Domestic expenses";
when forming the authorized capital under a simple partnership agreement - Kt of account 80 "Authorized capital";
upon receipt of funds for the implementation of specific activities - Kt of account 86 "Target financing";
receipt of proceeds from the sale of products, goods, for services rendered and work performed - Kt of account 90 "Sales";
receipt of funds as a result of the sale of fixed assets, the lease of assets for temporary use and other other income - Kt of account 91 "Other income and expenses";
receipt of funds on account of future reporting periods - Kt of account 98 "Deferred income";
receipt of funds in connection with extraordinary circumstances, such as, for example, nationalization - Kt account 99 "Profit and loss".
The issuance of funds from the cash desk of the organization LLC SHP "Almaz" is recorded on the credit of account 50 "Cashier" and the debit of various accounts:
when transferring cash to bank accounts - D-t accounts of accounts 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks";
when transferring funds for crediting to bank accounts - Dt of account 57 "Transfers on the way";
when granting loans, making deposits under a simple partnership agreement, acquiring securities of other organizations - Dt account 58 "Financial investments";
when paying in cash for suppliers' accounts - Dt of account 60 "Settlements with suppliers and contractors";
when returning funds to buyers - Dt of account 62 "Settlements with buyers and customers";
when repaying a short-term loan - Dt account 66 "Settlements on short-term loans and borrowings";
when paying off debts to the budget or when paying for sick leave and benefits - Dt of accounts 68 "Calculations for taxes and fees" and 69 "Calculations for social insurance and security";
when issuing wages - D-t of account 70 "Settlements with personnel for wages";
when issuing funds for travel expenses and household needs - Dt of account 71 "Settlements with accountable persons";
when granting a loan to an employee of LLC SHP "Almaz" - Dt of account 73 "Settlements with personnel for other operations";
when paying dividends due to the founders - Dt of account 75 "Settlements with the founders";
in case of repayment of accounts payable to legal entities and individuals - Dt of account 76 "Settlements with various debtors and creditors";
when replenishing the cash flow of the subdivisions of LLC SHP Almaz allocated to a separate balance - Dt of account 79 "Domestic expenses";
return of funds to participants in a simple partnership agreement at the end of the term of the agreement on joint activities - Dt of account 80 "Authorized capital";
when redeeming shares of an organization for cash - Dt of account 81 "Own shares (shares)";
when posting shortages of banknotes identified as a result of the audit - Dt of account 94 "Shortages and losses from damage to valuables";
when reflecting losses of cash in connection with extraordinary circumstances - Dt of account 99 "Profits and losses".
Control over compliance with cash discipline and the correctness of cash transactions is carried out by means of audits, which are carried out within the time limits set by the head of the enterprise, as well as when changing cashiers. In the course of the audit, a complete check of all cash and other valuables held at the cash desk of SHP Almaz LLC is carried out. The actual balances of funds are verified with the data of the cash book and the members of the audit commission appointed by the head draw up an audit report.
If shortages or surpluses of funds or other valuables are identified, the act indicates the appropriate amount and the reasons and circumstances for the discrepancy between the actual data and accounting data.
As a result of the inventory, a surplus or shortage of property may be revealed. In these cases, the financially responsible person provides a written explanation, after which the head of Almaz SHP LLC makes a decision on this issue.
If a surplus is found, then it is credited, taken into account, and at market prices.
An operation such as sorting is also used. This is when a shortage of white enamel paint is detected, but at the same time, an excess of blue enamel paint is detected. Mutual offset of surpluses and shortages as a result of regrading is allowed only as an exception for the same audited period, with the same financially responsible person, for similar materials and in the same quantities. And this means that white paint and blue paint can be set off among themselves, but white paint and water emulsion cannot.
The financially responsible person is responsible for the shortage. But they find out if there is a natural loss in this case.
Shortage within the norms of natural attrition is considered to be the current expenses of SHP Almaz LLC.
For the shortage in excess of the norms of natural loss, the financially responsible person is responsible, he must reimburse the cost of the missing values.
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INTRODUCTION
As a result of its activities, any enterprise carries out any business operations, makes certain decisions. Almost every such action is reflected in accounting.
Financial statements are a set of data characterizing the results of the financial and economic activities of the enterprise for the reporting period.
The relevance of the chosen topic is due to the fact that financial statements are a means of enterprise management and at the same time a method of summarizing and presenting information about economic activity. It performs an important functional role in the system of economic information, integrates information from all types of accounting and is presented in the form of tables that are convenient for the perception of information by business entities.
Information about business transactions performed by an economic entity for a certain period of time is summarized in the relevant accounting registers and transferred from them in a grouped form to the financial statements.
The users of such information are managers, founders, participants and owners of the property of the enterprise.
The relevance of the chosen topic determined the purpose of the study - to study the internal reporting of the enterprise, using the example of OJSC "Prima"
In accordance with the goal, the following tasks can be defined:
Determine the general rules for the preparation of financial statements;
Form requirements for information generated in the financial statements;
To study the procedure for preparing financial statements;
Consider the rules for maintaining internal reporting on the example of the company OJSC "Prima";
Formulate conclusions on this topic.
The object of this study is a modern commercial organization OJSC "Prima", which can conduct its activities anywhere in Russia. And the subject is the analysis of maintaining the internal accounting records of a commercial organization in accordance with the requirements of the Legislation of the Russian Federation.
Course work includes the following sections: introduction, where the goals and objectives of this study are set; the main part, consisting of three chapters, which describe the general requirements for financial statements, the procedure for their preparation and content. The main part is followed by a conclusion, which outlines the conclusions on the work done, as well as the main measures for the transition of the enterprise to a new chart of accounts; list of sources used, applications.
When writing a term paper, the regulatory legal acts of the Russian Federation were used, as well as the literature of the following authors: Androsova A.M., Bakanova M.I., Bezrukikh P.S. Bocharova V.V., Drury K., Karpova T.P., Mayorova N.I., Makarieva V.I., Nikolaeva S.A., Ruzavin G.I., Savitskaya G.V., Tkach V.I., Horngren E. .WITH. and others.
1. PREPARATION OF ACCOUNTING STATEMENTS AT THE ENTERPRISE
General requirements for the preparation of financial statements
Reporting is a system of indicators reflecting the results of the economic activity of the organization for the reporting period. Reporting includes tables that compile according to accounting, statistical and operational accounting data.
Reporting data is used by external users to evaluate the performance of the organization, as well as for economic analysis in the organization itself.
Organizations draw up reports according to the forms and instructions (instructions) approved by the Ministry of Finance and the State Statistics Committee of the Russian Federation. The unified system of reporting indicators of the organization makes it possible to compile reporting summaries for individual industries, economic regions, republics and for the entire national economy and as a whole. The reporting of organizations is classified by type, frequency of compilation, degree of generalization of reporting data. By type, reporting is divided into accounting, statistical and operational.
Accounting reporting is a unified system of data on the property and financial position of the organization and on the results of its economic activities. Compiled according to accounting data.
Currently, organizations are required to submit interim and annual financial statements.
Interim financial statements include:
Form No. 1 "Balance sheet";
Form No. 2 "Profit and Loss Statement".
In addition to these forms, as part of the interim financial statements, organizations may submit other reporting forms (Form No. 4 “Cash Flow Statement”, etc.), as well as an explanatory note included in the annual reporting.
In accordance with the Federal Law “On Accounting” 1 and the Regulation on Accounting “Accounting Statements of an Organization” 2, the annual financial statements of organizations, with the exception of the statements of budgetary organizations, consist of:
a) the balance sheet;
b) income statement;
c) annexes to them provided for by regulatory enactments;
d) an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws;
e) explanatory note.
Small businesses that do not apply the simplified system of taxation, accounting and reporting and are not required to conduct an audit of the reliability of financial statements may not submit reports on changes in capital and cash flows, an appendix to the balance sheet (forms No. 3, 4) as part of their annual financial statements. and 5) and an explanatory note.
The increasing orientation of domestic financial statements towards external users, as well as the provision of insufficiently detailed information to shareholders, has significantly brought it closer to the reporting of Western countries.
If these small businesses are required to conduct an audit of the reliability of financial statements, then they may also not submit Forms No. 3, 4 and 5 as part of their annual financial statements if the relevant data are not available.
Non-profit organizations have the right not to submit the Cash Flow Statement (Form No. 4) as part of their annual financial statements, and also, in the absence of relevant data, the Statement of Changes in Capital (Form No. 3) and the Appendix to the balance sheet (Form No. 5).
Public organizations (associations) that do not carry out entrepreneurial activities and do not have sales of goods (works, services) except for retired property do not compile interim financial statements.
These organizations do not submit reports on changes in capital and cash flows (forms No. 3 and 4), an Appendix to the balance sheet (form No. 5) and an explanatory note as part of their annual financial statements.
Requirements for information generated in financial statements
The requirements for information generated in the financial statements are defined by the Law on Accounting, the Regulation on Accounting and Accounting and the Regulation "Accounting Reports of the Organization" 3 . These requirements are as follows: reliability and completeness, neutrality, integrity, consistency, comparability, observance of the reporting period, correctness of execution.
The requirement of reliability and completeness means that the financial statements must give a reliable and complete picture of the property and financial position of the organization, as well as the financial results of its activities. If during the preparation of financial statements it is revealed that there is insufficient data to form a complete picture of the financial position of the organization and its financial results, then relevant additional indicators and explanations are included in the financial statements.
The requirement of neutrality means that when preparing financial statements, the neutrality of information must be ensured, i.e. unilateral satisfaction of the interests of some groups of users of financial statements in front of others is excluded.
The requirement of integrity means the need to include in the financial statements data on all business transactions carried out both by the organization as a whole and by its branches, representative offices and other divisions, including those allocated to separate balance sheets.
The requirement of consistency means the need to maintain consistency in the content and forms of the balance sheet, income statement and explanations to them from one reporting year to another. 4
The requirement for correct execution is associated with compliance with the formal principles of reporting: compiling it in Russian, in the currency of the Russian Federation (in rubles), signing by the head of the organization and the specialist in charge of accounting (chief accountant, etc.).
PBU/4 defines approaches to the disclosure of material information based on its importance to interested users.
The procedure for compiling financial statements
When compiling accounting reports, compliance with the following conditions must be ensured: full reflection for the reporting period of all business transactions and the results of an inventory of all production resources, finished products and calculations; full coincidence of the data of synthetic and analytical accounting, as well as indicators of reports and balance sheets with the data of synthetic and analytical accounting; recording business transactions in accounting only on the basis of properly executed supporting documents or equivalent technical data carriers; correct assessment of balance sheet items.
Reporting should be preceded by significant preparatory work carried out according to a predetermined special schedule. An important stage in the preparatory work of reporting is the closure at the end of the reporting period of all operating accounts: calculation, collection and distribution, matching, financially effective. Prior to the start of this work, all accounting entries on synthetic and analytical accounts (including inventory results) must be made, and the correctness of these entries must be verified.
When starting to close accounts, it should be borne in mind that modern organizations are complex objects of accounting and costing of products. Their products are used in various fields. Mutual services are rendered to each other and to the main production by auxiliary productions.
With the mutual use of products and services, it is impossible in all cases to attribute the actual costs to all costing objects. Organizations are forced to reflect some part of the costs for some costing objects in the planned assessment. Under these conditions, justification of the sequence of closing accounts is of great importance.
Introduction
1. Acquaintance with the reporting of the organization, preparatory work prior to reporting
2. Drawing up reports on insurance premiums to off-budget funds
3. Preparation of financial statements
4. The use of financial statements to analyze the financial position and performance of the organization
4.1 Analysis of the dynamics and structure of the organization's property and sources of its formation
4.2 Liquidity analysis of the organization's balance sheet
4.3 Analysis of the solvency of the organization
Conclusion
List of sources used
Introduction
Accounting reporting is important not only for the enterprise and the state, it can serve as a source of information for various kinds of organizations and individuals. For example, when making a decision on lending to an enterprise, banks require them to provide many forms of reporting.
Russian legislation requires legal entities to provide comprehensive information on the state of financial and economic activities. The requirements for the financial reporting of organizations are due to the fact that their activities affect not only their interests, but also society as a whole. Therefore, all legal entities are required to keep books in which business transactions are recorded, to draw up an interim, annual report, income statement and other reports.
The purpose of the internship: to study and describe in the practice report the preparation and use of financial statements.
In the process of passing the training practice, the following tasks were set:
Familiarize yourself with the reporting of the organization, the preparatory work preceding the preparation of reports.
Familiarize yourself with the preparation of reports on insurance premiums to off-budget funds.
Familiarize yourself with the procedure for the formation of interim and annual financial statements of the organization.
Conduct an analysis of the financial condition of the enterprise.
1 . Acquaintance with the reporting of the organization, preparatory work preceding the preparation of reports
1. Accounting (financial) statements- this is a unified system of data on the property and financial position of the organization and on the results of its economic activity, compiled on the basis of accounting data in accordance with established forms.
Accounting statements prepared in accordance with the rules established by regulatory acts on accounting are considered reliable and complete, and their data give a true picture of the financial position and financial performance of the organization, as well as changes in the financial position. Therefore, accounting should be carried out at the enterprise, taking into account the current legislation (Regulations on accounting, Orders of the Ministry of Finance of the Russian Federation and others).
The interim reporting for Argus LLC includes:
The balance sheet containing indicators characterizing the size and composition of assets and the sources of their formation at the reporting date;
2. report on financial results, which provides data on the formation of financial results.
The composition of the annual financial statements includes:
. "Balance sheet" (form No. 1);
2. "Report on financial results" (form No. 2);
. "Statement of changes in equity" (Form No. 3);
. "Cash flow statement" (Form No. 4);
. "Appendix to the balance sheet" (form No. 5);
2. Tax reporting- this is a set of documents, in accordance with the law, on a mandatory basis, periodically submitted to the tax authority, containing information on the tax base and the status of the obligations of the legal entity to the state for the calculation and payment of taxes.
Any forms of tax reporting are drawn up in at least two copies - one is submitted to the tax office, the second is kept in the files of the taxpayer.
Enterprise "Argus" LLC on a simplified taxation system (submits once a year):
simplified tax return
form 2-NDFL (tax is paid from the salary of employees of Argus LLC)
information about the average number of employees
3. Reporting to the Pension Fund(submitted every quarter):
personalized accounting
RSV 1 report
4. Reporting to the Social Insurance Fund:
it is necessary to regularly (quarterly) submit Form 4-FSS of the Russian Federation to the Social Insurance Fund.
confirmation of the OKVED code (once a year);
The main regulatory documents of the LLC "Argus" enterprise, regulating the procedure for the formation of accounting, tax and reporting to extra-budgetary funds:
Form No. 1 "Balance sheet". The balance sheet is the most important form of financial statements. It characterizes the financial position of the organization as of the reporting date. It is with this form of reporting that the economic analysis of financial and economic activity begins. The peculiarity of the balance sheet as a financial document is that it compares property, rights and obligations. When compiling the balance sheet, it is necessary to be guided by general accounting rules.
financial statements financial position
The balance sheet of Argus LLC is divided into two subsections into assets and liabilities. The first section of the balance sheet asset includes the following groups: tangible non-current assets, inventories, cash and cash equivalents, financial and other current assets. The second section of the balance sheet liability includes the following groups: capital and reserves, short-term borrowings, accounts payable.
Form No. 2 "Report on financial results". The income statement contains data on income, expenses and financial results, which are presented on an accrual basis from the beginning of the year to the reporting date.
The forms of the balance sheet and the report on financial results are submitted to the tax office. The deadline for submission is March 31, 2014.
Reporting on taxes and contributions
1. Settlement sheet in the FSS form 4 FSS (Ministry of Labor of the Russian Federation: Order No. 107n dated 03/19/13) - due date January 15, 2014. For rent to your FSS branch.
Information on the average number of employees (KND Form 1110018) - until January 20, 2014. Rented to the tax office.
Land tax declaration (Form 1153005) - until February 3, 2014. Rented to the tax office.
Calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation, insurance premiums for compulsory health insurance in the FFOMS by payers of insurance premiums making payments to individuals RSV-1. For rent to your branch of the Pension Fund.
Submission by policyholders of a personalized report to the Pension Fund - February 17, 2014. Submitted to the Pension Fund.
Declaration on a single tax simplified tax system (surrendered to the tax office). Form KND-1152017 (Order of the Ministry of Finance 58n dated June 22, 2009 as amended by Order of the Ministry of Finance of the Russian Federation dated April 20, 2011 N 48n) - no later than March 31, 2014.
Stages of preparatory work prior to the preparation of annual financial statements in Argus LLC.
1. Preparation of an order for an inventory.
Conducting an inventory of the property and financial obligations of the organization.
Checking the correctness of registration of primary accounting documents (selectively).
Verification of compliance of the accounting policy approved in the organization for the current year with the norms of the current legislation.
Checking internal organizational and administrative documents.
Checking the completeness of the reflection on the accounting accounts of all operations for the posting or disposal of the organization's property.
Verification of the correctness of the formation of the cost of products (works, services) on the accounts of accounting and for tax purposes.
Checking the completeness of the reflection in the accounting of income from the sale of products (works, services).
Checking the completeness of the reflection in the accounting of other income and expenses.
Organization accounting cycle.
The cycle of accounting work for any regular month (in the inter-reporting period) can be divided into:
Analysis of transactions based on primary documents.
Registration of operations in the Main Journal.
Transfer of transactions to the General Ledger.
Adjustment of accounts at the end of the reporting period.
Closing accounts at the end of the reporting period.
Preparation of financial statements.
The procedure for closing cost accounting accounts and forming the cost of finished and sold products.
1) Debit 43 "Finished products" Credit 20 "Main production" - finished products of the main production are accepted for accounting at actual cost.
) Debit 40 "Output of products" Credit 20 "Main production" - reflected at the actual cost of production of finished products of the main production.
) Debit 43 "Finished products" Credit 40 "Product output" - accepted for accounting at the planned cost of finished products.
) Debit 91-2 "Other expenses" Credit 43 "Finished products" - reflects the cost of donated products.
) Debit 58-1 "Shares and shares" Credit 43 "Finished products" - finished products were transferred as a contribution to the authorized capital.
) Debit 20 "Main production" Credit 43 "Finished products" - finished products were released for own needs of the main production.
) Debit 25 "General production costs" Credit 43 "Finished products" - finished products were released for general business needs.
) Debit 26 "General business expenses" Credit 43 "Finished products" - finished products were released for general business expenses.
The procedure for determining the financial result from ordinary and other types of activities
Income from ordinary activities is the proceeds from the sale of products, works, services. Expenses for ordinary activities represent the cost of goods, works and services sold.
Conditions for acceptance for accounting of income and expenses:
Revenue is taken into account when the conditions are met at a time;
The entity has a right to the proceeds arising from the terms of the contract or otherwise evidenced;
The amount of revenue can be measured reliably;
The ownership of the goods, work, service has passed to the buyer;
The amount of expenses associated with the income received must be determined.
Account 90 "Sales" is intended to summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine the financial result for them.
During the year, account 90 collects data on the organization's income and expenses for ordinary activities. To account 90, sub-accounts are opened:
"Revenue";
"Cost of sales";
"Value Added Tax";
"Profit/loss on sales".
Proceeds from the sale are reflected in the Debit of account 62 "Settlements with buyers and customers" and in the Credit of account 90 "Sales". At the same time, the cost of goods sold, products, works, services is written off to the Debit of account 90 "Sales" from the credit of accounts 43 "Finished products", 41 "Goods", 44 "Sales expenses", 20 "Main production".
The procedure for maintaining tax records in the organization LLC "Argus"
The system of tax accounting is organized by the taxpayer independently, based on the statutory principle - the sequence of application of the norms and rules of tax accounting from one tax period to another. The procedure for conducting tax accounting is established in the accounting policy for taxation purposes. It is approved by order (order) of the head.
Tax accounting data reflect:
the procedure for the formation of the amount of income and expenses;
the procedure for determining the share of expenses taken into account for taxation purposes in the current tax (reporting) period;
the amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods;
the procedure for the formation of the amounts of created reserves;
the amount of debt on settlements with the budget for tax. Confirmation of tax accounting data are:
primary accounting documents.
Analytical registers of tax accounting.
Calculation of the tax base.
2 . Preparation of reports on insurance premiums to off-budget funds
Mandatory insurance premiums are charged to the LLC "Argus" enterprise in three off-budget funds: Pension (PFR), Medical (FFOMS) and Social Insurance Fund (FSS).
General insurance premium rate:
20 percent is paid to the FIU.
in the FSS of the Russian Federation - 2.9 percent;
in FFOMS - 5.1 percent.
Employers-organizations accrue contributions on payments made to employees under employment contracts. Such payments include, first of all, wages, bonuses based on the results of work for the month, quarter or year, as well as vacation pay and compensation for unused vacation.
Pension and medical contributions are accrued on payments in favor of individuals who are not in the state, if such payments are made under copyright or civil law contracts.
Contributions to the FSS for insurance in case of temporary disability and in connection with motherhood are not charged for payments under any civil law contracts (including copyright and work contracts).
Contributions to the FSS for "injuries" from payments under civil law contracts are accrued only if the payment of contributions is provided for by the contract itself.
In the simplified taxation system, organizations in 2014-2018 pay only contributions to the Pension Fund at a rate of 20 percent. For contributions to the FFOMS and the FSS for insurance in case of temporary disability and in connection with motherhood, zero tariffs are set.
The main regulatory documents regulating the procedure for issuing reports to extra-budgetary funds.
1. "Budget Code of the Russian Federation" dated July 31, 1998 N 145-FZ (as amended on December 28, 2013, as amended on February 3, 2014) (as amended and supplemented, effective from January 1, 2014). The Budget Code of the Russian Federation establishes the general principles of the budgetary legislation of the Russian Federation, the organization and functioning of the budgetary system of the Russian Federation, the legal status of the subjects of budgetary legal relations, determines the foundations of the budgetary process and interbudgetary relations in the Russian Federation, the procedure for the execution of judicial acts on foreclosure on the funds of the budgets of the budgetary system of the Russian Federation Federation, grounds and types of liability for violation of the budget legislation of the Russian Federation.
Decree of the Government of the Russian Federation of June 30, 2004 N 329 "On the Ministry of Finance of the Russian Federation" (with amendments and additions). The Ministry of Finance of the Russian Federation exercises the following powers:
Submits to the Government of the Russian Federation draft federal laws, normative legal acts of the President of the Russian Federation and the Government of the Russian Federation and other documents requiring a decision of the Government of the Russian Federation on issues related to the established area of responsibility of the Ministry and to the areas of responsibility of the federal services subordinate to it, and also a draft work plan and forecast indicators of the activities of the Ministry;
Based on and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, the Ministry adopts the following regulatory legal acts:
The procedure for the formation of reporting on the execution of the federal budget, the budgets of state off-budget funds, the budgets of the budgetary system of the Russian Federation and the consolidated budget of the Russian Federation.
3. Order of the Ministry of Taxation of the Russian Federation "On measures to ensure the adoption and implementation of decisions to consider the issues of reflection in personal accounts of taxpayers of funds debited from taxpayers' accounts, but not credited to budget revenue accounts" dated 18.08.2000 No. BG-3- 18/297 (as amended on 10/11/2013). The reflection in the personal account of the taxpayer of funds debited from his current account for the payment of tax, but not credited to accounts for accounting for budget revenues, does not reduce the indicator "arrears (arrears) in tax", since the indicators "arrears" or "arrears" reflect the state settlements with the budget, i.e. funds not received on the accounts for accounting for budget revenues.
Order of the Federal Tax Service of the Russian Federation "On Amendments to the Format for Submitting Tax Returns, Accounting Statements and Other Documents Serving as the Basis for the Calculation and Payment of Taxes and Duties in Electronic Form (version 3.00)" dated 09.04.2007 No. ММ-3-13/208 (as amended . from 08.10.2014).
Reports on insurance premiums to non-budgetary funds are submitted: form-4 of the FSS, form RSV-1 of the PFR.
To compile reports on insurance premiums, fill in the auxiliary table 1.
Table 1. Information for calculating insurance premiums
Amount, rub. Corresponding accounts 1. Wages accrued for the reporting period, including: Persons 1966 and older Persons 1967 and younger 2. Accrued insurance premiums to the FSS of wages 3. Accrued insurance premiums to the FSS from NZ and PZ 4. Accrued insurance premiums for mandatory pension insurance credited to the Pension Fund of the Russian Federation for the payment of the insurance and funded part of the labor pension, including: -
for persons 1966 and older: insurance part -
for persons aged 1967 and younger: insurance part funded part 5. Accrued insurance premiums to the FFOMS from the amounts of accrued wages 6. Transferred from the current account contributions to the FSS 7. Contributions to the Pension Fund transferred from the current account 8. Transferred from the settlement account to the FFOMS 9. Transferred from the current account contributions to the FSS from the NS and PZ The procedure for compiling the financial statements of an organization consists of two main stages: ) preparatory work; 2) filling out forms of financial statements based on the data of accounting registers. The preparatory stage of the preparation of financial statements, in turn, implies: ) inventory of balance sheet items; 2) verification of entries in accounting accounts; ) the procedure for correcting identified errors; 4) closure of cost accounting accounts, formation of the cost of finished and sold products; ) identification of the financial result from the sale of products (works of services), closing of account 90 "Sales"; ) identification of the financial result from other operations, closing of account 91 "Other income and expenses"; 7) identification of net profit (loss), closing of account 99 "Profit and loss". Schematically, the procedure for completing the balance sheet and the income statement is presented in Appendixes 1 and 2, respectively. The formation of the final financial result of the reporting period is reflected in the statement of financial results (form No. 2), and in the balance sheet (form No. 1) it is included in equity. Let's determine the structure of the property of the organization and the sources of its formation at the beginning and end of the analyzed period using table 1 Table 1 - Comparative analytical balance
Name of indicator Line code As of 01.01.2012 As of 01.01.2013 Deviation (+/-) Growth rate, % 7 (group 5-group 3) 8 (group 6-group 4) 9 (group 5 / group 3) *100 1 Non-current assets 1.1 intangible assets 1.2 fixed assets 1.3 long-term financial investments 1.4 others Section 1 Total 2 Current assets 2.1 stocks 2.2 accounts receivable 2.3 short-term financial investments 2.4 cash 2.5 others Section 2 total 3 Equity 3.1 authorized capital 3.2 additional capital 3.3 reserve capital 3.4 profit (loss) Section 3 Total 4 Long-term liabilities 4.1 loans and credits 4.2 others Section 4 total 5 Short-term liabilities 5.1 loans and credits 5.2 accounts payable 5.3 Deferred income 5.4 Provisions for future expenses and contingent liabilities 5.5 others Section 5 total Borrowed capital, total Sources of property, total Own working capital The conducted analysis of the composition and structure of the balance sheet for the enterprise LLC "Argus" allows us to give a good assessment of the financial condition of the enterprise. There is an increase in fixed assets by 323 thousand rubles, or by 84.42 percent. Current assets of the enterprise are formed mainly at the expense of stocks, receivables. The cost of reserves for the study period increased significantly by 12,624 thousand rubles. Accounts receivable in the analyzed period decreased by 3474 thousand rubles or 16.93 percent and amounted to 12914 thousand rubles. Thus, for the period from 01/01/2013 to 01/01/2014, the current assets of the enterprise decreased by 3,474 thousand rubles due to a decrease in the total amount of receivables. In the study period, the organization used other current assets. Let's display the structure of the organization's assets in the context of the main groups using the diagrams shown in Figure (1) Figure 1 - The structure of the organization's assets As can be seen from the diagram characterizing the structure of the assets of the enterprise, at the beginning and at the end of the analyzed period, the organization's funds are used outside of it. Liabilities balance as of 01.01.2013 consists of capital and reserves, short-term liabilities. At the same time, equity capital is 29.72 percent of the total cost of the organization's property sources. Let's display the structure of the organization's liability in the context of the main groups using the diagrams shown in Figure (2) Figure 2 - The structure of the liability of the organization The authorized capital of the organization did not change throughout the study period. Both at the beginning and at the end of the period under study, there is retained earnings in the balance sheet of the enterprise. At the same time, its level increased by 4201 thousand rubles and amounted to 34418 thousand rubles. Borrowed funds of the enterprise both at the beginning and at the end of the period consist of short-term liabilities. Line 1510 of the balance sheet (short-term borrowings) - the amount of borrowed funds as of 01.01.2013 increased by 1,000 thousand rubles compared to the situation as of 01.01.2012 and amounted to 1,522 thousand rubles. The amount of accounts payable as of 01.01.2013 also increased compared to the situation as of 01.01.2012 by 3581 thousand rubles and amounted to 8445 thousand rubles. Since solvency depends on covering the obligations of the enterprise with its assets, it can be argued that due to the fact that the obligations of the organization have increased to a lesser extent than the value of assets, the ratio of current liabilities to current assets has changed and led to an improvement in solvency. Let's group the assets of the organization according to the degree of their liquidity into 4 groups using table 2 Table 2 - Analysis of balance sheet liquidity In thousands of rubles
As of 01/01/2012 As of 01.01.2013 As of 01/01/2012 As of 01.01.2013 surplus (+) or shortage (-) of assets to pay off liabilities, thousand rubles. 7 (group 2-group 5) 8 (group 3-group 6) 1 Most liquid assets 1 Most urgent liabilities 2 Marketable assets 2 Short-term liabilities 3 Slow selling assets 3 Long-term liabilities 4 Hard-to-sell assets 4 Permanent liabilities BALANCE BALANCE The liquidity of the balance at the beginning of the analyzed period can be characterized as insufficient. In particular, it has a surplus, both at the beginning and at the end of the reporting year, for the second and third groups of assets and liabilities, which indicates the ability to fully repay short-term and long-term loans and borrowings. At the same time, the organization has a shortage of the most liquid assets, as evidenced by the negative difference between the first group of assets and liabilities. However, given the fact that this group of liabilities includes all accounts payable and other short-term liabilities, which, as a rule, are not presented by creditors for payment at the same time. The current situation cannot indicate a crisis of insolvency. Comparison of the fourth group of assets and liabilities makes it possible to establish that LLC "Argus" has its own working capital, which is a necessary condition for the financial stability of the organization. It should be noted that by the end of the analyzed year, the value of the ratios between individual groups of assets and liabilities is improving. We display the structure of assets in terms of their liquidity at the beginning and end of the analyzed period using the diagrams shown in Figure (4) Figure 4 - The structure of assets by the degree of their liquidity Calculate the liquidity ratios at the beginning and end of the analyzed period in Table 3, compare them with the optimal values. Table 3 - Assessment of the solvency of the organization
Name of indicator Line code As of 01.01.2013 As of 01.01.2014 Change (+, -) (gr.4 - gr.3) 1 Initial data for analysis 1.1 Cash and short-term investments 1.2 Cash, short-term financial investments and short-term receivables, other current assets KDZ + 1240 + 1250 + 1260 1.3 Total value of current assets 1.4 Total assets 1.5 Current liabilities 1500 - 1530 -
1540 1.6 Total liabilities 1400 + 1500 -
1530 - 1540 2 Assessment of current solvency 2.1 Absolute liquidity ratio (cash reserve ratio) 2.2 Quick liquidity ratio ("critical appraisal") 2.3 Current liquidity ratio (debt coverage) 3 Additional indicators of solvency 3.1 total liquidity ratio 3.2 operating capital maneuverability ratio 3.3 share of working capital in assets 3.4 own working capital ratio 3.5 solvency recovery ratio 3.6 insolvency ratio The absolute liquidity ratio shows that as of 01.01.2013 the level of the enterprise is insufficient - there is no ability to repay short-term debts. At the same time, if the organization receives money from debtors, then at the end of the reporting year it will be able to pay off all its debts. The liquidity ratio is 0.21% at the end of the year. At the same time, Argus LLC has a significant reserve of funds on the same date, for the repayment of short-term liabilities of 1.42%. Thus, it should be noted that the organization has a shortage of absolutely liquid assets and by the end of the year there is an increase in accounts receivable, which contributes to the growth of the coefficient. Reporting data is used by external users to evaluate the performance of the organization, as well as for economic analysis in the organization itself. At the same time, reporting is necessary for the operational management of economic activities and serves as the initial basis for subsequent planning. In the process of passing the training practice at Argus LLC, the following tasks were solved: Acquaintance with the reporting of the organization, the preparatory work preceding the preparation of reports. Familiarization with the preparation of reports on insurance premiums to off-budget funds. Acquaintance with the procedure for the formation of interim and annual financial statements of the organization. The analysis of the financial condition of the enterprise was carried out. Each form of reporting reveals some aspect of the economic life of the enterprise, each of the forms is of value to specific users of financial statements: managers, founders, employees of the enterprise, and also contributes to a more detailed analysis of the processes taking place in the enterprise. 1. Abdukarimov, I.T. Analysis of the financial condition and financial results of entrepreneurial structures / [Text]: Textbook / I. T. Abdukarimov, M. V. Bespalov; under the general editorship of P. A Sidorov. - M.: NITs Infra-M, 2013. - 215 c - (Higher education: Master); Regulation on accounting "Accounting statements of the organization", PBU 4/99, approved. Ministry of Finance of the Russian Federation dated 06.07.99 No. 43n Gubin, V.E., Gubina, O.V. Analysis of financial and economic activity / [Text]: Textbook - 2nd ed., Revised. and additional - M.: ID FORUM: SIC Infra-M, 2013; Savitskaya, G.V. Comprehensive analysis of the economic activity of the enterprise / [Text]: Textbook - 6th ed., Revised. and additional - M.: NIC Infra-M, 2013; Selezneva, N.N. Analysis of the financial statements of the organization [Electronic resource]: textbook. manual for students of universities in the specialty "Accounting, analysis and audit" (080109), students of courses for the preparation and retraining of accountants and auditors / N.N. Selezneva, A.F. Ionova, - 3rd ed., revised. and additional - M.: UNITY-DANA, 2012
3. Preparation of financial statements
4. The use of financial statements to analyze the financial position and performance of the organization
4.1 Analysis of the dynamics and structure of the organization's property and sources of its formation
4.2 Liquidity analysis of the organization's balance sheet
4.3 Analysis of the solvency of the organization
Conclusion
List of sources used
Koltovich J.
Stages of preparation of financial statements.
Theory and practice on the example of a conditional enterprise.
The main purpose of accounting is
“meet the needs of users for accounting information through financial statements, which, in accordance with regulatory documents, is open to users” (PBU 4/99).
Without financial statements, it is impossible to imagine the work of any economic entity.
It is from the financial statements that you can get an idea of the financial activities of the organization, its results, business transactions.
Since theoretical knowledge in isolation from confirmation by their practice does not give the desired result,
this paper will consider both the theory and practice of preparing financial statements
to test theoretical provisions experimentally with the help of special calculations in an environment close to the content of accounting work.
Introduction: reporting steps |
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Enterprise characteristics |
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Compiling a journal of business transactions |
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Making entries in accounts |
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Drawing up a balance sheet |
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Preparation of the accounting balance sheet |
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Drawing up a report on financial results |
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Preparation of a cash flow statement |
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Preparation of the statement of changes in equity |
Application No. 1.
From what accounts should data be taken when filling out the balance sheet.
Application number 2.
From which accounts it is necessary to take data when filling out the income statement.
Application No. 3.
From which accounts do you need to take data when filling out a cash flow statement.
Introduction
Introduction: reporting steps
The formation and presentation of accounting reporting information takes place in several stages, which correspond to the logic of creating, accumulating and using reporting information. (See diagram No. 1)
Primary accounting |
Information, |
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information |
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Scheme No. 1. Creation, accumulation and use of accounting information.
preliminary stage includes the formation of the accounting policy of the organization.
In accordance with the Accounting Regulations "Accounting policy of the organization" (PBU 1/2008):
accounting policy precedes the annual accounting cycle by the adoption and legal consolidation of a set of accounting methods: primary observation, cost measurement, current grouping and final generalization of the facts of economic life.
Stage 1 - Introductory (for a newly created organization) or initial balance. The opening balance is based on the account balance data at the end of the previous reporting period.
Stage 2 - Current registration of the facts of economic activity reflected in the primary documents and the formation of an account record (postings).
Stage 3 - Inventory and settlement of accounting records by correcting them.
Closing of accounts (formation of the cost of finished and sold products, identification of the financial result from the sale of products, from other operations, identification of net profit ..).
Stage 4 - Drawing up a trial balance (turnover balance sheet).
Introduction
Stage 5 - Final summary of the indicators of accounting accounts in reporting forms. Drawing up the balance sheet, income statement and annexes to them.
Consider the content of the stages of formation and reporting on a specific example.
The example is built as a solution to the end-to-end task of compiling the quarterly financial statements of a conditional enterprise.
The task is to prepare an interim balance sheet as of March 31 of the current year, income statement, cash flow statement and capital flow statement for 3 months of the current year (Q1 2014).
Initial data:
Balances on synthetic accounting accounts (as of February 28 of the current year, December 31 of the last and the year before last) -Initial data No. 1.
List of business transactions for March -Initial data No. 2.
And additional information necessary for the preparation of a statement of financial results and a statement of cash flows (extracts from reports for the last year and turnover for January-February of the current year) - Initial data No. 3, 4, 5, 6, 7.
All initial data will be given in the process of solving the problem, if there is a need to use them.
For the most rational solution of the problem, it is necessary to immediately determine our action plan(compiled in accordance with the reporting stages set out in the introduction):
Stage 1 - Familiarize yourself with the characteristics of the enterprise.
Step 2 - Draw up the opening balance sheet for March 1st. Step 3 - Compile a business journal for March.
Stage 4 - Make entries in the accounts for March, calculate the turnover and closing balances.
Step 5 - Compile the balance sheet for March. Step 6 - Compile the balance sheet as of March 31st. Stage 7 - Compile a statement of financial results for the 1st quarter.
Step 8 - Compile a cash flow statement for the 1st quarter. Step 9 - Compile a statement of movements in equity for the 1st quarter.
Enterprise characteristics
Enterprise characteristics
Name: Delta LLC
Organizational and legal form: limited liability company
Form of ownership: private Main statutory activity: production of products
Features of accounting for individual transactions are disclosed in the accounting policy, an extract from which is given below.
Extract from the accounting policy of the organization:
- Products are considered sold as they are shipped and payment documents are presented to the buyer.
- Selling expenses are debited to the "Sales" account in the full amount related to the products sold.
- The total amount of general business expenses is attributed to production costs for the reporting month.
- Accounting for the procurement of material assets is carried out without the use of accounts No. 15 “Procurement and purchase of materials” and No. 16 “Deviation in the cost of materials”.
- Accounting for finished products is kept on account 43 "Finished products" at the actual production cost.
- Interest on loans received is reflected in the accounting records as they accrue.
Preparation of the opening balance sheet
According to PBU 4/99 (section 4, clause 18), “The balance sheet should
characterize the financial position of the organization as of the reporting date.
That is, the balance sheet, like a photograph, captures and displays the financial condition at a certain point in time.
In our case, drawing up a balance sheet will help visualize the financial position of Delta LLC as of March 1.
Assets will show what funds the business uses, while liabilities and equity will show who provided these funds and in what amount.
The balance sheet is compiled by transferring balances (balances) of synthetic accounting accounts: debit balances of active accounts - into balance sheet assets, credit balances of passive accounts - into balance sheet liabilities.
Synthetic accounting balances are presented in the initial data No. 1. Their transfer to the balance sheet is presented in Table No. 1 "Formation of indicators for the balance sheet as of March 1, 2014".
(See next 4 pages)
Looking at the balance, we see that the sum of the totals of all sections of the asset balance is equal to the sum of the totals of the sections of the liability of the balance:
asset (I + II) = liability (III + IV + V)
And this is the main sign that we have drawn up the balance correctly, without making arithmetic errors.
Quantitatively, this ratio expresses the main idea of the balance: the same amount of enterprise funds is presented in two sections - by composition and location and by sources of education.
Preparation of the initial book. balance
Initial data No. 1. Synthetic accounting balance.
last year |
the year before last |
current year |
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Preparation of the initial book. balance
What account balances |
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Name of indicator |
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reflected |
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Intangible assets |
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fixed assets |
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Other noncurrent assets |
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Accounts receivable |
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Cash and cash |
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equivalents |
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Authorized capital (reserve |
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capital, statutory fund, deposits |
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comrades) |
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retained earnings |
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(uncovered loss) |
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Borrowed funds |
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Accounts payable |
60 + 66 + 68 + 69 + 70 + 76 |
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Preparation of the initial book. balance
Balance sheet
OKUD form |
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LLC "Delta" |
Date (day, month, year) |
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Organization |
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Tax identification number |
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Type of economic |
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activities |
Production of products |
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Organizational and legal form / form of ownership |
Society with |
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limited / private |
according to OKOPF/OKFS |
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Unit of measurement: thousand rubles |
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Location (address)
Explanations |
Name of indicator |
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2014 |
2013 |
2012 |
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I. NON-CURRENT ASSETS |
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Intangible assets |
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Research and development results |
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Intangible search assets |
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Tangible Exploration Assets |
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fixed assets |
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Profitable investments in material |
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values |
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Financial investments |
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Deferred tax assets |
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Other noncurrent assets |
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Total for Section I |
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II. CURRENT ASSETS |
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Value Added Tax on |
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acquired values |
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Accounts receivable |
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Financial investments (except |
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cash equivalents) |
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Cash and cash |
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equivalents |
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Other current assets |
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Total for Section II |
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Federal Agency for Education
Russian State Vocational Pedagogical University
Yekaterinburg Electromechanical College
Report
about practice in the specialty profile
Practice period from 08.02.2010 to 09.02.2010
Topic 1. Accounting policy applied at the enterprise
Meaning and definition of accounting policy
The main points of the accounting policy
The procedure for the formation of approval and declaration of accounting policies
The procedure for changing the accounting policy
Topic 2. Accounting statements of the enterprise
The concept and purpose of financial statements
The main forms of financial statements and the procedure for their completion and interconnection
· Preparation of financial statements using available accounting programs
Appointment of an internal audit of financial statements
The main objectives of the audit reporting
Basic audit procedures
Topic 4. Tax accounting at the enterprise
Basic principles of taxation
The main groups of taxes levied on a legal entity
Principles of tax calculations and methodology for determining tax deductions
Topic 5. Analysis of economic activity for the reporting period
Key indicators of the analysis of the company's activities for the reporting year
· Basic ways and methods of economic and economic analysis
Basic principles of summarizing the results of the analysis and taking measures to increase the efficiency of the enterprise
1. History of the M.I. Kalinina
It traces its history back to 1866, when a gun workshop was founded in St. Petersburg by decree of Emperor Alexander II, later transformed into a state-owned factory for the production of first field and then anti-aircraft artillery. In 1918, the plant was evacuated to the Moscow region, and in 1941 to the former Sverdlovsk (now Yekaterinburg). During the years of the Great Patriotic War, the plant produced 20 thousand anti-aircraft guns, having completed the production of barrel artillery with a 152-mm anti-aircraft gun KM-52. Since the late 1950s, it has been specializing in the production of launchers and anti-aircraft guided missiles.
Since 1956, the plant has started the production of civilian products - electric forklifts. In the former USSR, the plant was a monopolist in the production of small-sized one-ton loaders and produced up to 7,000 electric forklifts per year. The use of dual technologies provided these loaders in the country with a fairly high brand in terms of quality and reliability. In 1994, the plant was transformed into an open joint stock company. On the initiative of the enterprise, a target program for the creation and production of new types of electric and diesel forklifts and electric platform trucks with a load capacity of 2 tons was developed and supported by the Russian government.
At present, the plant produces its own design diesel loader with a load capacity of 3.5 tons, and electric loaders with a load capacity of 1 t, 1.6 t and 2 t. The diesel loader uses domestic diesel produced by the Minsk Tractor Plant. Since 1995, the plant has been producing a stone-cutting boron machine for extracting rock blocks in open mine workings. The design of our own design takes into account all the proposals of the miners, to extend the service life, forced lubrication of the nodes is provided. Since 2005, the MK-1500 vacuum sweeper has been put into production, designed for mechanized cleaning of yards, sidewalks and other bottlenecks from debris, dust and dirt. The design allows you to equip the machine with interchangeable fixtures.
The plant has all types of production for mechanical engineering:
foundry, including black and non-ferrous casting,
· injection molding;
stamping and welding;
heat treatment and electroplating;
All types of mechanical processing;
own laboratory and instrumental base.
Induction training
Introductory briefing is carried out with all newly hired, regardless of their education, length of service in this profession or position, with temporary workers, seconded workers and employees of third-party organizations performing work in a temporary area, and other persons participating in the production activities of the organization, and also with pupils and students who arrived for industrial training or practice.
An introductory briefing in the organization is carried out by a labor protection specialist, for example, an labor protection engineer, or a person who is assigned these duties by order of the employer (see Appendix 1).
An introductory briefing is carried out in a labor protection office or a specially equipped room using modern technical training aids and visual aids (posters, exhibits, models, films, videos, etc.).
An introductory briefing on labor protection is carried out according to a program developed on the basis of legislative and other regulatory legal acts of the Russian Federation, taking into account the specifics of the organization's activities and approved in the prescribed manner by the employer (or a person authorized by him).
When I came to practice, I first went through an introductory briefing on labor protection, safety, fire safety. Then they showed me my workplace and introduced me to the head of practice from the plant. Then it was discussed how many hours I would practice in a day.
Topic 1 Accounting policy applied at the enterprise
Accounting policy- a set of accounting methods - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.
Formation of the accounting policy of the organization.
The accounting policy of the organization is formed by the chief accountant (accountant) of the organization and approved by order (instruction, etc.) of the head of the organization.
Responsibility for the organization of accounting in organizations, compliance with the law in the performance of business operations is borne by the heads of organizations.
The accounting methods chosen by the organization when forming the accounting policy are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.
The newly created organization draws up the selected accounting prior to the first publication of financial statements, but no later than 90 days from the date of acquisition of the rights of a legal entity (state registration). The accounting policy adopted by the newly created organization is considered applicable from the date of acquisition of the rights of a legal entity (state registration).
The procedure for approving an accounting policy
According to paragraph 10 of PBU 1/98, the Accounting Policy is put into effect on January 1 of the year following the year of its approval. An organization formed in the current reporting year (except in cases of reorganization) forms and approves an accounting policy before the first publication of financial statements, but no later than 90 days from the date of state registration. The approved accounting policy is considered applicable from the date of state registration of the organization.
From this, as well as in accordance with paragraph 12 of Article 167 and Article 313 of the Tax Code of the Russian Federation, it follows that the accounting policy must be approved before the beginning of the year from which it will be applied. Therefore, the accounting policy for 2007 had to be approved no later than December 31, 2006.
The accounting policy adopted by the newly created organization is approved no later than the end of the first tax period and is considered applicable from the day the organization was created.
Declaration of accounting policy
The accounting policy adopted by the organization is subject to registration by the relevant organizational and administrative documentation (orders, instructions, etc.) of the organization.
The organization should disclose the accounting methods adopted in the formation of accounting policies that significantly affect the assessment and decision-making by interested users of financial statements.
Accounting methods are recognized as essential, without knowledge of the application of which by interested users of financial statements it is impossible to reliably assess the financial position of the organization, its financial results.
Moments of accounting policy
Accounting policies may be set on a technical basis or through compromise. In rare cases, it can be regulated by the political system (which is not certain), based on its potential impact on people's well-being.
Some accounting policies are adopted by firms of acceptable alternatives. For example, firms can choose the method of stocks that they consider to be more preferable. Other elements are developed by public or private entities to support the ongoing program, for example, PA5B states that long-term receivables and payables must be carried at present value.
Currently, budget accounting is maintained in accordance with the Instruction on Budget Accounting, approved by Order No. 25n of the Russian Ministry of Finance dated February 10, 2006 (hereinafter - Instruction No. 25n). The state accounting policy is implemented in accordance with clause 2 of Instruction No. 25n through:
Chart of accounts for budgetary accounting;
the procedure for recording operations for the execution of budgets of the budgetary system of the Russian Federation in the accounts of budgetary accounting;
the procedure for recording by the bodies providing cash services for the execution of budgets, operations for cash services for the execution of budgets on budget accounting accounts;
correspondence of budget accounting accounts;
Instruction No. 25n regulates only the methodological section of the accounting policy. It defines:
the criteria by which an asset is recognized as a fixed asset, intangible asset, non-produced asset, inventory;
· rules for valuation of non-financial assets;
· the procedure for calculating depreciation on fixed assets and intangible assets;
The procedure for determining the cost of materials used.
Change in accounting policy
A change in the accounting policy of an organization can be made in the following cases:
changes in the legislation of the Russian Federation or regulatory acts on accounting;
development by the organization of new ways of conducting accounting. The use of a new method of accounting implies a more reliable presentation of the facts of economic activity in the accounting and reporting of the organization or a lower labor intensity of the accounting process without reducing the degree of information reliability;
significant change in business conditions. A significant change in the conditions of the organization's activities may be associated with reorganization, change of owners, changes in activities, etc.
It is not considered a change in the accounting policy to approve the method of accounting for the facts of economic activity that differ in essence from the facts that took place earlier, or arose for the first time in the activities of the organization.
The change in accounting policy must be justified.
A change in accounting policy should be introduced from January 1 of the year (beginning of the financial year) following the year of its approval by the relevant organizational and administrative document.
The effects of changes in accounting policies that have, or may have, a significant effect on the entity's financial position, cash flows or financial performance are measured in monetary terms. Estimation in monetary terms of the consequences of changes in accounting policies is made on the basis of data verified by the organization as of the date from which the changed method of accounting is applied.
The consequences of a change in accounting policy caused by a change in the legislation of the Russian Federation or accounting regulations are reflected in accounting and reporting in the manner prescribed by the relevant legislation or regulation.
Changes in accounting policies that have had or may have a significant impact on the financial position, cash flow or financial performance of the organization are subject to separate disclosure in the financial statements. Information about them should, at a minimum, include: the reason for the change in accounting policy; assessment of the consequences of changes in monetary terms (in relation to the reporting year and each other period, the data for which are included in the financial statements for the reporting year); an indication that the corresponding data of the periods preceding the reporting year included in the financial statements for the reporting year have been adjusted.
Changes in the accounting policy for the year following the reporting year are announced in an explanatory note in the organization's financial statements.
Order of the Ministry of Finance of the Russian Federation of December 9, 1998 N 60n "On Approval of the Regulations on Accounting" Accounting Policy of the Organization "PBU 1/98" (as amended and supplemented on December 30, 1999)
The process of forming an accounting policy consists of the following successive stages:
1) determination of accounting objects in respect of which an accounting policy should be developed; 2) identification, analysis, evaluation and ranking of factors, under the influence of which the selection of accounting methods is made; 3) substantiation of the initial provisions for building an accounting policy; 4) identification of methods of accounting potentially suitable for use by the organization for each object; 5) choice of methods accounting records suitable for use by the organization;
Thus, when forming an accounting policy, the most important condition must be observed - the unity of the accounting policy in the organization, that is, in other words, the choice of accounting methods should be carried out on a single basis.
Topic.2 Accounting statements of the enterprise
Financial statements - is a unified system of data on the property and financial position of the organization and the results of its economic activities. Compiled according to accounting data
Basic forms of accounting
Form 1 "Balance sheet"
Form 2 "Profit and Loss Statement"
Form 3 "Statement of changes in equity"
Form 4 "Cash flow statement"
Form 5 "Appendix to the balance sheet"
Purpose of financial statements
Prominent Russian scientist Professor A.P. Rudanovsky in the middle
In the 1920s he wrote: “It is time to understand that balance is the soul of the economy, the existence of which is no less real than the material inventory of the economy. The balance can be comprehended only by speculation and it is impossible, like an inventory, to touch in nature. Usually, the business executive learns in the economy he manages only what he touches and, at the most, sees with his own eyes.
In accordance with Article 13 of the Law “On Accounting”, all organizations are required to draw up financial statements based on synthetic and analytical accounting data.
Formed in accordance with the requirements for it, the financial statements make it possible to assess the attractiveness of the organization in terms of investing in it, acquiring shares and other securities, concluding contracts with it for the supply of goods, as well as the performance of work and the provision of services.
At the same time, it must be borne in mind that administrative and tax liability is established for the untimely submission and incorrect formation of accounting indicators in accordance with the current legislation. The reporting year in the preparation of financial statements is the period from January 1 to December 31 of the calendar year inclusive. For newly created organizations, the first reporting period is the period from the date of their state registration to December 31. If the organization was created after October 1, then for it the reporting period will be the period from the moment of registration to December 31 of the next year (Article 14 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting").
Financial statements serve as the main source of information about the activities of the organization, since accounting collects, accumulates and processes economically significant information about business transactions and business results.
The procedure for filling out the main forms of financial statements
Form 1 The balance sheet consists of two parts: an asset and a liability. The asset includes two sections: "Non-current assets" and "Current assets", liabilities - three sections: "Sources of own funds", "Income and expenses", "Settlements". When compiling a balance sheet, an accountant must follow two basic rules: firstly, the asset and liability indicators of the balance sheet cannot be counted, and secondly, depreciable property (fixed assets, profitable investments in tangible assets and intangible assets) is reflected in the balance sheet at residual value.
Column 3 of the balance sheet indicates the indicators as of December 31, 2005, column 4 - as of December 31, 2006. The indicators are indicated in millions of Belarusian rubles without decimal places after the decimal point.
Small businesses, public organizations (associations) and other organizations, with an insignificant amount of assets recorded in the balance sheet, and in order to avoid difficulties in using accounting data, prepare and submit annual financial statements in millions of Belarusian rubles with one decimal place after the decimal point.
Form 2 filling out the Profit and Loss Statement is regulated by:
The profit and loss statement is compiled on an accrual basis from the beginning of the year, therefore, when choosing a period, the first date in the Organization Details must be January 1 of the current year.
In the Profit and Loss Statement, negative values and those indicators that the accountant must deduct are recorded in parentheses.
Period – filled in depending on the period selected in the Organization Details/ For Reports tab.
If the end date in the Organization Details for reports is March 31, then Form 2 will indicate “Quarter I” of the current year;
If the end date in the Information about the organization for reports is June 30, then Form 2 will indicate the "I half of the year" of the current year;
If the end date in the Organization Details for Reporting is September 30th, then "9 months" of the current year will be indicated"
If the end date in the Organization Information for reports is December 31, then the current year is “2005.”
If the end date differs from those listed, then the period will not be specified.
Date (year, month, day)
When filling in the date, the current date is written.
TIN is filled in according to the data specified in the Information about the organization
Organization - a short Name is written from the Information about the organization.
Type of activity - the type of activity is prescribed from the Information about the organization
Organizational and legal form - the organizational and legal form is prescribed from the Information about the organization
Unit of measure - thousand rubles.
Form 4 Cash flow statement
When filling out form 4, the turnovers reflected in the entries are not taken into account: Dt 50, 51, 52, 55, 57 - Kt 50, 51, 52, 55, 57, i.e. so-called internal turnovers. At the same time, clause 77 of the Instruction on the procedure for the formation of financial statements indicators, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated February 17, 2004 No. 16, it is established that when funds are received from the sale of foreign currency (including the mandatory sale) to bank accounts or to the cash desk of the organization, the corresponding amounts reflected on page 029. In this case, the amount of sold foreign currency is included in the data on line 039. If an organization acquires foreign currency, the transferred funds in rubles are reflected in line 031, and the receipt of the acquired foreign currency - in line 023. According to the author, such cash flow also represents internal turnover, and they should not be included in these lines.
Form 5 Annex to the balance sheet, the following sections are excluded from the annex: "Movement of borrowed funds", "Movement of funds for financing long-term investments and financial investments", "Social indicators".
At the end of the year, the company must submit form No. 5 "Appendix to the balance sheet" to the tax office. Its sample was approved by the order of the Ministry of Finance dated July 22, 2003 No. 67n "On the forms of financial statements of organizations."
The details of the title part of this report contain the name of the organization, TIN, type of activity, legal form, form of ownership, units of measurement, as well as the period for which it was compiled.
The data in the report is grouped into ten sections, each of which is filled on the basis of data on balances and movement, or only on balances in the relevant accounting accounts. Sections are not numbered, as firms can make the necessary adjustments depending on the types, volumes of activities or taking into account other business conditions.
A feature of the report is that the data in it in almost all sections are given for the reporting year.
In the data of form No. 5, the indicators of the balance sheet are deciphered. It specifies:
cost of intangible assets and fixed assets;
The cost of profitable investments in material assets;
R&D expenses;
· Expenses for the development of natural resources;
The amount of long-term and short-term financial investments;
the amount of receivables and payables;
information on expenses for ordinary activities;
data on received and issued collateral;
data on received state aid
Intangible assets
By line "Intellectual property rights (exclusive rights to the results of intellectual property)" the value of the corresponding exclusive rights is shown. The following is a breakdown by their types (patents for inventions, computer programs, microcircuit topologies, etc.).
By line "Organizational expenses" shows the amount of expenses associated with the formation of a legal entity, recognized in accordance with the constituent documents as a contribution of shareholders (participants) to the authorized capital.
Line "Business reputation of the organization" , as a rule, is filled in by firms privatized in the process of auctions and tenders. It may happen that during the auction the organization is bought at a price exceeding its estimated (initial) cost.
It also reflects the data of the enterprise that make up the consolidated financial statements. The valuation of goodwill arises if the nominal value of the shares of a subsidiary is lower than the balance sheet value of the financial investments of the parent organization in the subsidiary. The difference between the nominal value of the shares of a subsidiary and the balance sheet value of financial investments of the parent organization is also indicated on this line of the consolidated form No. 5.
fixed assets
In this section, the company reflects the value of all fixed assets on the balance sheet. This includes the cost of structures and transmission devices, machinery and equipment, vehicles, production and household equipment, land and nature management facilities, etc.
Profitable investments in material values
This reflects the initial cost of tangible assets specially acquired by the company to provide them for temporary possession and use under a lease (leasing) or rental agreement. Moreover, this property is divided into:
property acquired for leasing;
property provided under a rental agreement;
other property.
For filling, the data of account 03 "Profitable investments in material assets" are used.
Expenditure on R&D and development of natural resources
These two tables of form No. 5 are filled in similarly to the previous sections.
When entering data on R&D, one should be guided by the Accounting Regulation "Accounting for the costs of research, development and technological work" PBU 17/02, approved by order of the Ministry of Finance dated November 19, 2002 No. 115n. R&D expenses are recorded on account 08 sub-account "R&D performance".
Financial investments
This table reflects the balances of account 58 "Financial investments" for each sub-account:
· column 3 reflects the balance of the sub-account "Long-term financial investments" as of January 1, 2005;
· column 4 shows the balance of the sub-account "Long-term financial investments" as of December 31, 2005;
· column 5 shows the balance of the sub-account "Short-term financial investments" as of January 1, 2005;
· Column 6 reflects the balance of the sub-account "Short-term financial investments" as of December 31, 2005.
This section also provides a breakdown of the composition of long-term and short-term financial investments. These include:
· contributions to authorized (reserve) capitals of other organizations;
· deposits in government securities (bonds and other debt obligations) and other similar securities;
· investments in securities of other organizations;
the amount of the company's funds provided to other organizations in the form of loans;
deposit deposits.
Accounts receivable and accounts payable
This section discloses information about the receivables of the company recorded in the accounts:
· 60 "Settlements with suppliers and contractors" sub-account "Settlements on advances issued";
· 62 "";
· 75 "Settlements with founders";
· 76 "Settlements with different debtors and creditors";
76 "Settlements with different debtors and creditors" sub-account "Settlements on claims", etc.
Moreover, the amount of short-term (with a maturity of less than one year) and long-term (with a maturity of more than one year) receivables is reflected separately.
In addition, this section also reflects information on accounts payable recorded in the accounts:
· 60 "Settlements with suppliers and contractors";
· 62 "Settlements with buyers and customers" sub-account "Settlements on advances received";
· 68 "Calculations on taxes and fees";
· 69 "Calculations for social insurance and security";
· 70 "Calculations with the personnel on remuneration";
· 71 "Settlements with accountable persons";
· 73 "Settlements with personnel for other operations";
76 "Settlements with different debtors and creditors", etc.
Expenses for ordinary activities
It reflects the costs of ordinary activities of the company (by cost elements). They are grouped under the following headings:
material costs;
labor costs;
contributions for social needs;
· depreciation;
other costs.
Collateral
This section is intended to reflect the data recorded on account 008 "Securities for obligations and payments received". Note that the amounts of collateral recorded in this account are written off as the debt for which they were issued is repaid. In addition, information on the value of property received as collateral is separately allocated.
Also here are the data reflected in the accounting on account 009 "Securities for obligations and payments issued". Information on the value of property pledged by your company as collateral is indicated separately.
State aid
If your company received funds from the budget during 2004 or 2005, then data on such receipts are reflected in this section (in columns 3 and 4, respectively). When filling out the table, you must be guided by the Accounting Regulations "Accounting for State Assistance" (PBU 13/2000), approved by order of the Ministry of Finance of Russia dated October 16, 2000 No. 92n.
Deadlines for financial reporting .
The enterprise submits annual reports no later than April 1 of the year following the reporting year, and quarterly reports no later than 30 days after the end of the reporting period.
The procedure for preparing financial statements.
To prepare financial statements, it is necessary to do preliminary work, which should ensure the accuracy and completeness of the data included in the reporting forms. To do this, a thorough reconciliation of the data of synthetic and analytical accounting is carried out, control is made so that not a single document is left out of record in the relevant accounting registers, and discrepancies in settlements with other organizations and persons are eliminated. At the end of the annual accounting cycle, in addition, a complete inventory of all funds and calculations is carried out to eliminate possible discrepancies between > current accounting data and the actual actual state of the funds of the economy, the final annual entries and the calculation of totals and account balances are also made.
Registration of financial statements is carried out using programs
Accounting reports OGNI 9.28.15
Program for the preparation and submission of accounting, tax reporting on magnetic media and on printed forms. Complete package of reports.
1C: SET OF REPORTS» - a program for the preparation of consolidated financial statements of budgetary institutions
Mechanisms 1C:Enterprise, designed for the formation of economic and analytical reporting, are a set of tools that allow you to create not just printed forms, but interactive documents that are closely integrated into the application solution
1C:Enterprise 8, which is part of the circulation application solutions produced by 1C. The reporting console helps a developer or an experienced user to create and design an arbitrary report without leaving the application solution and without accessing the configurator tools.
Program Reporting Forms
The convenience of the programs "BukhSoft: Enterprise" and "Reporting Forms" lies in the fact that such details of the organization as the name of the organization, TIN, KPP, address, type of activity, legal form, form of ownership, details of the taxpayer, date of submission, etc. are entered into the program once and are automatically displayed in all reporting forms.
SBS++ Electronic reporting for authorized accounting departments 2.3.31
1C: Latest report 7.7
Annual report 2009: Accounting and tax reporting without problems
Topic 3. Audit of financial statements
Internal audit is a type of audit that helps to assess the organization's internal control system, compliance with legal standards in reporting and management, and the reliability of the information provided. But the main purpose of internal audit is to evaluate the effectiveness and efficiency of all departments of the company.
Internal audit is one of the most common types of audit, the conduct of which solves a number of strategically important tasks for the company. Thus, internal audit helps to identify weaknesses in the financial and document flow of the organization, point out possible errors and inaccuracies in reporting. But, most importantly, internal audit helps to accurately assess the resources available to the organization in order to use them most effectively.
The main tasks of the audit of statements
Verification of the correctness of the preparation and conditions for the implementation of business contracts;
Checking the availability, the status of the correctness of property valuation, the efficiency of the use of material, financial and labor resources, compliance with the current procedure for setting and applying prices, tariffs, as well as settlement and payment discipline, the timeliness of making taxes to the budget and payments to extra-budgetary funds;
· examination of balance sheets and reports, the correctness of the organization, methodology and techniques of accounting;
examination of the reliability of accounting for production costs, the completeness of the reflection of proceeds from the sale of products (works, services), the accuracy of the formation of financial results, the objectivity of the use of profits and funds;
· development and presentation of substantiated proposals for improving the organization of the control system, accounting and settlement discipline, increasing the efficiency of development programs, changing the structure of production and activities;
· advising founders, heads of divisions, specialists and employees of the administrative apparatus, law, analysis of economic activity and other problems.
An audit of accounting and reporting includes checking all forms of financial statements, such as an audit of the balance sheet, an audit of the income statement, etc. The audit of the financial statements of the organization is aimed at drawing up an opinion on the reliability of the financial statements on the basis of the data provided for verification, as well as on the compliance of the procedure for maintaining documentation in the organization with the current legislation. questions about this review.
Basic audit procedures
Control and audit procedures according to the purpose in the application of control methods can be divided into organizational, modeling, regulatory, analytical, calculation, computing, logical, against comparable and others.
Organizational - a reserve of specialists while performing control functions, drawing up organizational prescriptive documentation (orders, instructions, schedules, etc.), establishing objects and methods of control.
Modeling - the structure of organizational and information models of control objects, which make it possible to optimize the control subsequently at times and with qualitative characteristics using computer technology.
Regulatory legal - testing the compliance of the functioning of the object of control with the rules, restraining labor legislation in labor relations for the enterprise, conducting an inventory of values and restraining the Basic provisions from the inventory of fixed assets, inventory items, funds and settlements.
Analytical - analysis of the object of control for its constituent elements and their study using special techniques. So they analyze the structure of the state order from the release of the most important types of products in the assortment; carry out technological and chemical-laboratory quality control of products and the like.
Theme 4 Tax accounting at the enterprise
Basic principles of taxation
Principles of taxation
The principles of taxation should be understood as the main starting points of the taxation system
The Tax Code of the Russian Federation (Article 3) notes the following principles of taxation:
The principle of universality and equality of taxation means that each person must pay legally established taxes and fees. When establishing taxes, the actual ability of the taxpayer to pay the tax should be taken into account;
The principle of non-discriminatory nature of taxes Taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria. In addition, it is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital (except for import customs duties);
The principle of economic certainty taxes and fees must have an economic basis and cannot be arbitrary;
Compliance with the single economic space, it is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly restrict the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict or create obstacles not prohibited by law economic activities of individuals and organizations;
The principle of individual responsibility of taxpayers means that no one can be charged with the obligation to pay taxes and fees;
The principle of certainty of the elements of taxation when establishing taxes, all elements of taxation must be determined;
The principle of accuracy and convenience in paying taxes Acts of legislation on taxes and fees should be formulated in such a way that each taxpayer knows exactly what taxes (fees), when and in what order he must pay;
The principle of the priority of the taxpayer all irremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees are interpreted in favor of the taxpayer (payer of fees).
In modern conditions, the taxation system should be based on the following basic principles:
the principle of stability of tax legislation;
the principle of openness and accessibility of information on taxation.
The main groups of taxes levied by a legal entity
The most important taxes levied on legal entities are income tax, value added tax (VAT), excises, property tax.
The main groups of taxes levied on legal entities
The income tax is a direct personal tax based on the principle of the presidency. Residents paying this tax on profits received both in Russia and abroad are legal entities registered in the Russian Federation. Foreign legal entities pay tax in the Russian Federation on profits received from activities through a permanent establishment, as well as tax on income received from sources in the territory of the Russian Federation. The profit of the enterprise, which is the object of taxation, is income reduced by the amount of expenses incurred. The tax period is a year, the tax is calculated on an accrual basis.
Corporate property tax. The tax is charged on the property of resident enterprises on their balance sheet, except for cash on accounts and tax-exempt property. The average annual value of taxable property is determined by adding the value of the property at the beginning of each month and dividing the result by the number of months. The tax base is determined on the basis of the value of fixed assets, intangible assets, stocks and costs, reflected in the balance sheet asset in the relevant accounting accounts. The maximum tax rate on the property of an enterprise is set at the federal level and cannot exceed 2%. The specific rate is set by the representative authorities of the constituent entities of the Russian Federation. The tax period is a calendar year, the tax is calculated on an accrual basis.
Value Added Tax (VAT) is an indirect multistage tax levied at all stages of production and sale of goods.
Tax on transactions with securities. Paid only upon registration of the securities issue prospectus. Its payers are legal entities - issuers of securities. The object of taxation is the nominal amount of the issue of securities declared by the issuer. The tax amount is paid by the payer simultaneously with the submission of documents for registration of the issue
Principles of tax calculations
Topic 5. Analysis of economic activity for the reporting period
The main indicators of the analysis of the enterprise's activities for the reporting year
Security with own working capital and their safety; the state of normalized stocks of material assets; the effectiveness of the use of bank credit and its material support; assessment of the stability of the solvency of the enterprise
The main methods and methods for conducting economic and economic analysis
The word "method" (from the Greek methodos - "the path to a goal") means methods of cognition, tools, a set of methods for studying natural phenomena and social life.
Method economic analysis is a way of approaching the study of economic processes in their smooth development.
Methods of economic theory. Economic categories and laws
If the subject of science is characterized by what it studies, then the method is how it is studied. One follows from the other. The reality of the results depends on the correctly adopted method.
Economics as a science uses a wide range of methods of scientific knowledge.
A method is a set of techniques, methods, principles by which ways to achieve a goal are determined.
One of these methods in the study of economic phenomena is the method of scientific abstraction (from Latin abstractio - distraction). The researcher is distracted from the secondary aspects of phenomena in order to reveal what is essential and constantly repeated in them. This is how general concepts arise: production in general, needs, distribution, exchange, etc.
The method of scientific abstraction, although the most important, is not the only method of scientific knowledge used in economic theory. Here, analysis and synthesis, induction and deduction, historical and logical methods, economic and mathematical modeling, economic experiment, etc. are actively used.
Analysis is the mental division of the phenomenon under study into its component parts and the study of each of these parts separately. Through synthesis, economic theory recreates a single holistic picture.
Induction and deduction are widely used. By means of induction (guidance), the transition from the study of single facts to general provisions and conclusions is ensured. Deduction (inference) makes it possible to move from general conclusions to relatively specific ones. Analysis and synthesis, induction and deduction are applied by economic theory in unity. Their combination provides a systematic (integrated) approach to complex (multi-element) phenomena of economic life.
An important place in the study of economic phenomena and processes is occupied by historical and logical methods. They do not oppose each other, but are applied in unity, insofar as the starting point of historical research coincides in general and on the whole with the starting point of logical research. However, the logical (theoretical) study of economic phenomena and processes is not a mirror reflection of the historical process. In the specific conditions of a particular country, economic phenomena may arise that are not necessary for the dominant economic system. If in fact (historically) they take place, then in theoretical analysis they can be ignored. We can get away from them. The historian, however, cannot ignore such phenomena. He must describe them.
Using the historical method, economics explores economic processes and phenomena in the sequence in which they arose, developed and were replaced by one another in life itself. This approach allows us to concretely and visually present the features of various economic systems.
The historical method shows that in nature and society development proceeds from the simple to the complex. With regard to the subject of economics, this means that in the entire set of economic phenomena and processes, it is necessary to single out, first of all, the simplest ones that arise earlier than others and form the basis for the emergence of more complex ones. For example, in market analysis, such an economic phenomenon is the exchange of goods.
Functions are variables that depend on other variables.
Functions occur in our daily lives, and most of the time we don't realize it. They take place in engineering, physics, geometry, chemistry, economics, and so on. With regard to the economy, for example, one can note the functional relationship between price and demand. Demand depends on the price. If the price of a commodity rises, the quantity demanded for it, ceteris paribus, decreases. In this case, the price is an independent variable, or argument, and demand is a dependent variable, or function. Thus, we can briefly say that demand is a function of price. But demand and price can change places. The higher the demand, the higher the price, other things being equal. Therefore, price can be a function of demand.
Economic and mathematical modeling as a method of economic theory became widespread in the 20th century. However, the element of subjectivity in the construction of economic models sometimes leads to errors. The Nobel Prize-winning French economist Maurice Allais wrote in 1989 that for 40 years, economics has been developing in the wrong direction: towards completely artificial and out-of-touch mathematical models with a predominance of mathematical formalism, which is, in fact, a big step backwards. .
Most of the models, principles of economic theory can be expressed graphically, in the form of mathematical equations, therefore, when studying economic theory, it is important to know mathematics and be able to draw and read graphs.
Graphs are a representation of the relationship between two or more variables.
The dependence can be linear (i.e. constant), then the graph is a straight line located at an angle between two axes - vertical (usually denoted by the letter Y) and horizontal (X).
If the graph line goes from left to right in a downward direction, then there is an inverse relationship between the two variables (for example, as the price of a product decreases, the volume of its sale usually increases - Fig. 2.3 a). If the graph line is ascending, then the relationship is direct (for example, as the cost of production of a product rises, prices for it usually rise -). Dependence can be non-linear (i.e. changing), then the graph takes the form of a curved line (so, as inflation decreases, unemployment tends to increase - the Phillips curve,).
As part of the graphical approach, diagrams are widely used - drawings showing the relationship between indicators. They can be circular, columnar, etc.
Schemes clearly demonstrate the indicators of models and their relationships. An example would be Diagram 2.1 or In the analysis of economic problems, positive and normative analysis is often used. A positive analysis gives us the opportunity to see economic phenomena and processes as they really are: what was or what can be. Positive statements do not have to be true, but any argument about a positive statement can be resolved by fact checking. Normative analysis is based on the study of what and how should be. A normative statement is most often derived from a positive one, but objective facts cannot prove its truth or falsity. In normative analysis, assessments are made - fair or unfair, bad or good, acceptable or unacceptable.
Economic theories are formulated in the form of positive statements, most of the disagreement between economists arises when considering issues of normative analysis.
When studying the economic life of people, their groups and the whole of society, economic experiments are possible, reasonable and necessary, although it is far from always possible to foresee all the likely results of these experiments.
An economic experiment is an artificial reproduction of an economic phenomenon or process with the aim of studying it under the most favorable conditions and further practical application.
Methods for conducting economic analysis. Comparative, factorial methods
In a comparative analysis of economic activity, the indicators of the company's economic activity in dynamics (for a year, for several years), actual with standard or predicted indicators, indicators of competing firms in general and in specific areas of activity are compared.
Methods for conducting economic analysis
comparison method. A way to bring indicators into a comparable form. Method of relative values. A way to group data. balance method. Graphic way. tabular way.
Methods for conducting economic analysis
Chain substitution method Absolute difference method Relative difference method. The method of proportional division and equity participation The method of logarithm in the analysis and diagnostics of financial and economic activities
Basic principles for summarizing the results of the analysis and taking measures to improve the efficiency of the enterprise
Measures to improve the efficiency of the enterprise
A widely known fact, filed by psychologists, is that most people spend 4 to 5 hours to get into the work process and spend most of the day in a half-asleep state, “swaying” only towards the end of work. They spend about an hour efficiently and involved in the work process, and then their thoughts, and with them their attention, turn to the things that await them after work. As a result, the employee is effective, at best, about 10% of the total working time.
In recent years, there has been a particularly active study in the field of relationships in the team and the factor influencing the performance of employees. Many psychological trainings and techniques have been developed, such as a rope course, corporate events, etc., which improve the internal climate in the team and, as a result, increase the efficiency of the enterprise.
Balance sheet as of January 1, 2008
| Codes | ||||||
| Form No. 1 according to OKUD | 0710001 | |||||
| Date (year, month, day) | 2008 | 12 | 31 | |||
| Organization: OAO "Machine-building plant named after Lenin | according to OKPO | 07509511 | ||||
| Tax identification number | TIN | 6663003800 | ||||
| Type of activity: Manufacture of other machinery and equipment for special purposes, not included in other groups | according to OKVED | 29.32.2. | ||||
Organizational and legal form / form of ownership: Private / Open Joint Stock Company |
by O KOPF / OKFS |
47 | 16 | |||
Unit of measurement: thousand rubles Location (address): Prospect Kosmanaftov 18 |
by OKEI | 384/ 385 | ||||
| ASSETS | Page code | At the beginning of the reporting period | At the end of the reporting period |
| 1 | 2 | 3 | 4 |
I. NON-CURRENT ASSETS Intangible assets |
110 | - | - |
| fixed assets | 120 | 8048 | 14915 |
| Construction in progress | 130 | 232 | 232 |
| 135 | - | - | |
| Long-term financial investments | 140 | ||
| Deferred tax assets | 145 | ||
| Other noncurrent assets | 150 | - | - |
| TOTAL for Section I | 190 | 8280 | 15147 |
II. CURRENT ASSETS |
210 | 3236 | 11578 |
including: raw materials, materials and other similar values |
211 | ||
animals for growing and fattening |
212 | - | - |
| work in progress costs | 213 | - | |
| finished goods and goods for resale | 214 | 721 | 6826 |
| goods shipped | 215 | - | - |
| Future expenses | 216 | 51 | 42 |
| other inventories and expenses | 217 | - | - |
| Value added tax on acquired valuables | 220 | 801 | - |
| Accounts receivable (for which payments are expected more than 12 months after the reporting date) | 230 | 91759 | 10022 |
| 231 | 91322 | 8749 | |
| Accounts receivable (for which payments are expected within 12 months after the reporting date) | 240 | ||
| including buyers and customers | 241 | ||
| Short-term financial investments | 250 | - | - |
| Cash | 260 | 10 | 407 |
| Other current assets | 270 | - | - |
| 271 | - | - | |
| TOTAL for Section II | 290 | 95806 | 20007 |
| BALANCE | 300 | 104086 | 37154 |
| LIABILITY | Page code | At the beginning of the reporting period | At the end of the reporting period |
| 1 | 2 | 3 | 4 |
III. CAPITAL AND RESERVES Authorized capital |
410 | 5 | 5 |
| Own shares repurchased from shareholders | 411 | (-) | (-) |
| Extra capital | 420 | 6471 | 6471 |
| Reserve capital | 430 | 3 | 3 |
including: reserves formed in accordance with the law |
431 | - | - |
including: reserves formed in accordance with constituent documents |
432 | 3 | 3 |
| 433 | - | - | |
| retained earnings (uncovered loss) | 470 | (5822) | 3582 |
| TOTAL for Section III | 490 | 657 | 10061 |
IV. LONG TERM DUTIES Loans and credits |
510 | 5845 | 24405 |
| Deferred tax liabilities | 515 | ||
| Other long-term liabilities | 520 | - | - |
| 521 | |||
| TOTAL for Section IV | 590 | 5845 | 24405 |
V. SHORT-TERM LIABILITIES Loans and credits |
610 | ||
| Accounts payable | 620 | 97352 | 2456 |
including: suppliers and contractors |
621 | 96630 | 1840 |
| debt to the staff of the organization | 622 | 425 | 616 |
| debt to state off-budget funds | 623 | 63 | - |
| debt on taxes and fees | 624 | 197 | - |
| other creditors | 625 | 37 | - |
| Debts to participants (founders) for payment of income | 630 | - | |
| revenue of the future periods | 640 | 232 | 232 |
| Reserves for future expenses | 650 | - | - |
| Other current liabilities | 660 | - | - |
| 661 | - | ||
| TOTAL for Section V | 690 | 97584 | 2688 |
| BALANCE | 700 | 20512 | 37154 |
CERTIFICATE ON THE AVAILABILITY OF VALUES ACCOUNTED ON OFF-BALANCE ACCOUNTS
| Certificate of availability of valuables recorded on off-balance accounts | |||
| Leased fixed assets | 910 | - | - |
| including leasing | 911 | - | - |
| Inventory assets accepted for safekeeping | 920 | - | |
| Goods accepted for commission | 930 | - | |
| Written-off debt of insolvent debtors | 940 | ||
| Collateral for obligations and payments received | 950 | - | |
| Security for obligations and payments issued | 960 | - | |
| Depreciation of the housing stock | 970 | - | - |
| Depreciation of objects of external improvement and other similar objects | 980 | - | |
| Intangible assets received for use | 990 | - | |
| 995 | - | - |
Appendix to the balance sheet for 2007
Intangible assets
| index | Code | Received | dropped out | |||||
| Name | ||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | |||
Objects of intellectual property (exclusive rights to the results of intellectual property |
||||||||
| including: from the patent holder for an invention, industrial design, utility model | ||||||||
| from the right holder for computer programs, databases | 012 | - | - | (-) | - | |||
| from the copyright holder on the topology of integrated circuits | 013 | - | - | (-) | - | |||
| from the owner for a trademark and service mark, appellation of origin of goods | 014 | - | - | (-) | - | |||
| from the patent holder for selection achievements | 015 | - | - | (-) | - | |||
| organizational expenses | 020 | - | - | (-) | - | |||
| Business reputation of the organization | 030 | - | - | (-) | - | |||
| - | - | - | (-) | - | ||||
| Other | 040 | - | - | (-) | - | |||
| index | code | at the beginning of the reporting year | at the end of the reporting year |
|||||
| Name | ||||||||
| 1 | 2 | 3 | 4 | |||||
| 050 | - | - | ||||||
| including: | ||||||||
| 051 | - | - | ||||||
fixed assets
| index | availability at the beginning of the reporting year | Received | dropped out | availability at the end of the reporting period | |
| Name | |||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| Building | 070 | 8487 | - | () | 8487 |
| structures and transmission devices | 080 | 1353 | - | () | 1353 |
| machinery and equipment | 085 | 3873 | 6715 | () | 10588 |
| vehicles | 090 | 430 | 675 | () | 1105 |
| production and household equipment | 095 | () | |||
| working cattle | 100 | - | - | () | - |
| productive livestock | 105 | - | - | (-) | - |
| perennial plantations | 110 | - | - | (-) | - |
| other types of fixed assets | 115 | - | ( | - | |
| land plots and objects of nature management | 120 | - | - | (-) | - |
| capital investment for radical land improvement | 125 | - | - | (-) | - |
| Total | 130 | 14143 | 7390 | () | 21533 |
| index | code | at the beginning of the reporting year | at the end of the reporting year |
| Name | |||
| 1 | 2 | 3 | 4 |
| Amortization of intangible assets - total | 140 | 6095 | 6619 |
including: buildings and structures |
141 | 3476 | 3755 |
| machines, equipment, vehicles | 142 | 2619 | 2864 |
| others | 143 | - | |
| leased out fixed assets - total | 150 | - | - |
including: |
151 | - | - |
| structures | 152 | - | - |
| - | 153 | - | - |
| transferred fixed assets for conservation | 155 | - | - |
| fixed assets received for lease - total | 160 | - | - |
| including: | 161 | - | - |
| - | |||
| real estate objects accepted for operation and in the process of state registration | 165 | - | - |
| reference. | code | at the beginning of the reporting year | at the beginning of the previous year |
| 2 | 3 | 4 | |
| result from the revaluation of fixed assets: | 170 | - | - |
initial (replacement) cost |
171 | - | - |
| depreciation | 172 | - | - |
| code | at the beginning of the reporting year | at the end of the reporting year |
|
| 2 | 3 | 4 | |
| change in the value of fixed assets as a result of completion, additional equipment, | 250 | - | - |
Profitable investments in material values
| index | Code | availability at the beginning of the reporting year | Received | dropped out | availability at the end of the reporting period |
| Name | |||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| property for leasing | 260 | - | - | (-) | - |
| rental property | 270 | - | - | (-) | - |
| others | 290 | - | - | (-) | - |
| total | 300 | - | - | (-) | - |
| code | At the beginning of the reporting period | availability at the end of the reporting period | |||
| 1 | 2 | 3 | 4 | ||
| depreciation of profitable investments in material assets | 305 | - | - |
Expenses for research, development and technological work
| index | Code | availability at the beginning of the reporting year | Received | dropped out | availability at the end of the reporting period | |
| Name | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | |
| Total | 310 | - | - | (-) | - | |
| including: | ||||||
| - | - | - | (-) | - | ||
reference. the amount of expenses for unfinished research, development and technological work |
code | at the beginning of the reporting year |
at the end of the reporting year |
|||
| 2 | 3 | 4 | ||||
the amount of expenses for scientific research, experimental design and technological work that did not give positive results, classified as non-operating expenses |
code | during the reporting period | for the same period of the previous year | |||
| 2 | 3 | 4 | ||||
| 340 | - | - | ||||
Expenses for the foundation of natural resources
| index | balance at the beginning of the reporting period | Received | written off | |||
| Name | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | |
| expenses for the development of natural resources - total | 410 | - | - | (-) | - | |
| including: | ||||||
| - | 411 | - | - | (-) | - | |
reference the amount of expenses for subsoil plots, unfinished prospecting and evaluation of deposits, exploration and (or) hydrogeological surveys and other similar works |
code | at the beginning of the reporting year | at the end of the reporting period | |||
| 2 | 3 | 4 | ||||
| the amount of expenses for the development of natural resources, attributed in the reporting period to non-operating expenses as ineffective | 430 | - | - | |||
Financial investments
| index | long-term | short-term | |||
| Name | code | at the beginning of the reporting year | at the end of the reporting period | at the beginning of the reporting year | at the end of the reporting year |
| 1 | 2 | 3 | 4 | 5 | 6 |
| contributions to the authorized (share) capital of other organizations - total | 510 | - | - | - | - |
| 511 | - | - | - | - | |
| State and municipal securities | 515 | - | - | - | - |
| Securities of other organizations - total | 520 | - | - | - | - |
| 521 | - | - | - | - | |
| granted loans | 525 | - | - | ||
| deposits | 530 | - | - | - | - |
| Other | 535 | - | - | - | - |
| Total | 540 | - | - | ||
Of the total amount of financial investments with a current market value: contributions to the authorized (share) capital of other organizations - total |
|||||
| including subsidiaries and affiliates | 551 | - | - | - | - |
| state and municipal securities | 555 | - | - | - | - |
| securities of other organizations - total | 560 | - | - | - | - |
| including debt securities (bonds, bills) | 561 | - | - | - | - |
| Other | 565 | - | - | - | - |
| total | 570 | - | - | - | - |
reference For financial investments with a current market value, the change in value as a result of an assessment adjustment |
|||||
| For debt securities, the difference between the initial cost and the nominal value is charged to the financial result of the reporting period | |||||
Accounts receivable and accounts payable
| Index | balance at the end of the reporting period | ||
| Name | code | ||
| 1 | 2 | 3 | 4 |
accounts receivable: short-term - total |
620 | ||
including: settlements with buyers and customers |
621 | ||
| advances issued | 622 | ||
| other | 623 | ||
| long-term - total | 630 | 91322 | 10022 |
including: settlements with buyers and customers |
631 | 91322 | 10022 |
| advances issued | 632 | - | |
| other | 633 | - | |
| Total | 640 | 91322 | 10022 |
accounts payable: short-term - total |
650 | 99189 | 2456 |
including: settlements with suppliers and contractors |
651 | 96630 | 1840 |
| advances received | 652 | 2362 | |
| tax and duty calculations | 653 | 197 | |
| loans | 654 | - | |
| loans | 655 | - | |
| other | 656 | 616 | |
| long-term - total | 660 | - | |
including: |
661 | - | - |
| loans | 662 | - | |
| - | 663 | - | - |
| Total | 670 | 99189 | 2456 |
Expenses for ordinary activities (by cost elements)
Collateral
| Index | balance at the beginning of the reporting year | balance at the end of the reporting period | |
| Name | code | ||
| Received - total | 770 | - | - |
including: |
771 | - | - |
| Property under pledge | 780 | - | |
|
fixed assets |
781 | - | |
| 782 | - | - | |
| other | 783 | - | - |
| - | 784 | - | - |
| issued - total | 790 | - | - |
including: |
791 | - | - |
| Property pledged | 800 | - | - |
|
fixed assets |
801 | - | - |
| securities and other financial investments | 802 | - | - |
| other | 803 | - | - |
| - | 804 | - | - |
State aid
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