Basic accounting methods. Basic elements of accounting Method and basic elements of accounting

Subject of accounting is the economic activity of the organization. The objects or components of the subject are: property (economic funds, assets of the organization); capital and liabilities of the organization (sources of property formation); business transactions that cause changes in property and the sources of its formation.

According to the sources of education and intended purpose, the organization’s property is divided into its own and borrowed.

Each separate type of funds and sources is called object of accounting .

Elements of accounting method

Accounting method - this is a set of methods and techniques with the help of which the subject (objects) of accounting is learned. It allows you to study phenomena in motion, change, interconnection and interaction. The accounting method depends on the subject of accounting, on the reflected and controlled objects, as well as on the tasks assigned to the accounting and the requirements for it.

The main elements of the accounting method are documentation, inventory, accounts, double entry, balance sheet, reporting, valuation and costing.

1) Documentation - this is a method of continuous and continuous reflection of the movement of accounting objects in order to obtain the necessary information and maintain current accounting records.

Document- is any material data carrier that allows you to legally prove economic facts and the right to carry them out.

Documentation- registration of economic phenomena with documents.

Each business transaction to be reflected in accounting must be documented in documents that reflect the content of the transaction, its exact quantitative expression and monetary value. The correctness of the information provided in the document is confirmed by the signatures of the persons who compiled the document and are responsible for the transaction. All entries in accounting registers are made on the basis of primary accounting documents that have been verified for the correctness and objectivity of their execution, as well as the legality of the transactions performed.

Document verification consists of:

formal verification (for the presence of details);

arithmetic check (for the correctness of arithmetic operations);

“substantive” checks (for the legality of transactions performed).

If errors are found in the documents, they are returned to the executors for correction. Documents indicating illegal transactions are detained in order to clarify the circumstances and take the necessary measures.

Processing of documents verified and accepted by the accounting department consists of three stages:

• 1) taxation, i.e. evaluation of the operation in monetary terms;
• 2) grouping, i.e. sorting by homogeneous operations;
• 3) account assignment, i.e. indication of correspondence of accounts.

Document flow is an organized system for creating, checking and processing all accounting documents from the moment they are compiled until they are submitted to the archive. The document flow schedule is drawn up in the form of a diagram, or in the form of a list of works on the formation, verification and processing of documents filled out by each department. Control over compliance with the document flow schedule is exercised by the chief accountant.

To perform all the functions inherent in accounting documents, they must contain all the necessary information (details). Details (Latin - “required, necessary”) are components of the document and can be mandatory and specific.

All accounting documents are accepted for accounting if they are drawn up in a form containing unified forms of primary accounting documentation in albums. If the form of documents is not provided for in such albums, then it must be approved by the manager and contain the following mandatory details:

• - Title of the document;
• - Document Number;
• - date of compilation, which is necessary, first of all, to avoid reuse of the document;
• - name of the organization and its address, which provides evidence;
• - content and quantitative characteristics of a business transaction;
• - meters in physical and monetary terms;
• - signatures of persons responsible for the transaction and correct execution.

The head of the organization, in agreement with the chief accountant, approves the list of persons who have the right to sign primary accounting documents.

2) Inventory - this is a regulatory procedure for periodic verification and documentary confirmation of the presence, condition and assessment of the organization’s property and liabilities, carried out to confirm the reliability of accounting data and financial statements (see Table 2).

The main objectives of inventory are:

• - identification of the actual presence of the enterprise’s property;
• - comparison of the actual availability of property with accounting data;
• - identification of substandard material resources, formation of informed conclusions with the involvement of the necessary specialists and special organizations, as well as preparation of documents for their markdown or write-off (disposal);
• - identification of those responsible in the event of detection of shortages, surpluses, or damage to material assets;
• - checking the completeness of reflection of obligations in accounting, compliance by executors with deadlines and obligations under concluded contracts, taking measures to collect receivables and pay off accounts payable, writing off obligations in the prescribed manner after the expiration of the statute of limitations. The procedure for conducting an inventory is determined by the head of the organization, except in cases where an inventory is required.

table 2

Carrying out an inventory is mandatory:

• 1) when transferring property to an organization;
• 2) before preparing annual financial statements;
• 3) when changing materially responsible persons;
• 4) when establishing facts of theft or abuse, damage to valuables;
• 5) in case of force majeure;
• 6) upon liquidation of an organization and other cases provided for by law
• 3) Accounts - a method of grouping and current accounting of homogeneous business transactions, as well as information about the state and changes in accounting objects for the purpose of current control. A separate accounting account is opened for each type of economic funds and their sources.
• 4) Double entry - a method of recording business transactions on accounting accounts. The peculiarity of double entry is that the amount of each business transaction is recorded in two accounts - the debit of one account and the credit of another account. Double entry provides the ability to control the correctness of recording business transactions.
• 5) Balance sheet - a method of generalizing and grouping an organization’s economic assets (by type and location, sources of formation and intended purpose) in a monetary measure at a certain point in time. It contains information about the property and financial status of the organization.

The balance sheet must meet the following requirements: truthfulness, reality, unity, continuity, clarity. Condition truthfulness balance sheet - substantiation of its indicators with documents, entries in accounting accounts, accounting calculations and inventory. Under reality balance sheet understand the correspondence of the assessments of its items with objective reality. Unity balance lies in building it on uniform principles of accounting and evaluation. This means the use of a single nomenclature of balance sheet accounts in all structural divisions of the enterprise, the same content of accounts, their correspondence, etc. Continuity balance sheet in an enterprise that has existed for several years is expressed in the fact that each subsequent balance sheet must follow from the balance sheet of the previous one.

6) Accounting O accountability - a set of accounting indicators reflected in the form of certain tables and characterizing the movement of property, liabilities and financial position of the organization for the reporting period.

The annual financial statements of Russian organizations (with the exception of budgetary and public organizations that do not carry out entrepreneurial activities), as a unified system of data on their property and financial position and results of economic activities, are formed on the basis of accounting data and consist of the following reporting:

• - balance sheet (form No. 1);
• - profit and loss statement (form No. 2);
• - report on changes in capital (form No. 3);
• - cash flow statement (form No. 4);
• - appendices to the balance sheet (form No. 5);
• - report on the intended use of funds (form No. 6);
• - explanatory note
• - an audit report confirming the reliability of the organization’s financial statements, if they are subject to mandatory audit in accordance with federal laws.

The standard composition of financial statements in Russia coincides with the composition of financial statements under IFRS. The differences lie in filling out the forms with reporting indicators and explanations and in the methodology for generating individual indicators.

The reporting year for all organizations is the calendar year - from January 1 to December 31 inclusive. The first reporting year for newly created organizations is considered to be the period from the date of their state registration to December 31 of the corresponding year, and for organizations created after October 1 - to December 31 of the following year. Data on business transactions carried out before the state registration of organizations is included in their financial statements for the first reporting year. Monthly and quarterly reporting is interim and is compiled on an accrual basis from the beginning of the reporting year.

Organizations are required to submit quarterly financial statements within 30 days after the end of the quarter, and annual financial statements within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation.

Accounting statements must provide a true and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position.

When preparing financial statements, the organization must ensure the neutrality of the information contained in it.

For each numerical indicator of the financial statements, except for the report prepared for the first reporting period, data must be provided for at least two years - the reporting year and the one preceding the reporting year.

When preparing financial statements, you must be guided by the following requirements for them:

• - compliance with the unchanged approved accounting policy of the organization during the reporting period;
• - completeness of reflection in accounting for the reporting period of all completed business transactions and inventory results;
• - correct assignment of income and expenses to adjacent reporting periods;
• - differentiation in accounting for current and capital costs;
• - identity of the corresponding analytical and synthetic accounting data.

The qualitative characteristics of financial statements are:

• a) relevance (significance, timeliness and value of the information contained);
• b) credibility, reliability (truthfulness, predominance of content over form, neutrality, prudence, verifiability and comparability of information contained in reports);
• c) publicity (publication in print accessible to users).
• 7) Grade - the way in which economic assets receive monetary expression.

Accounting must provide a generalized reflection of the state and movement of property in monetary terms. This is achieved by using an element of the accounting method called valuation. The basic principles for assessing an organization’s property are reality and unity of assessment. The unity of assessment is achieved by the fact that all organizations are required to assess their funds on the basis of uniform rules. The valuation of property purchased for a fee is determined by summing up the actual costs incurred for its purchase; property received free of charge - at market value on the date of capitalization; property produced in the organization itself - at the cost of its production.

8) Costing - a method of grouping costs and determining the cost of acquired material assets, manufactured products, work performed, services rendered. Calculation is the calculation of the cost per unit of products, works, services in monetary terms, i.e. calculation of product costs.

There are actual, planned and standard costing. Requirements for calculation: reality of cost grouping; accuracy of cost calculation for the calculated object; validity of the choice of method for distributing indirect costs. The complexity of calculation lies in the need to differentiate costs between completed and unfinished objects, to evaluate defects, by-products and production waste, to group costs by place of origin, etc. The object of calculation can be a group or one product, a set of products, or part of a product , type of work and services.

In calculation, costs are grouped according to:

• - economic elements (material, labor costs, depreciation, deductions and taxes, other costs), which in aggregate reflect the amount of the organization’s costs without taking into account their direction in the production process;
• - costing items in cost, which are detailed, reflect the purpose and connection of costs with costing objects.

In addition to determining costs for cost items related to each costed object, costing also includes such labor-intensive work as distinguishing costs between finished products and work in progress, determining the costs of defects in production, and estimating production waste and by-products.

ACCOUNTING THEORY

1. Economic accounting is:

c) a system of observation, measurement, registration and generalization of economic facts, phenomena, processes for the purpose of monitoring and managing them.

c) Luca Pacioli;

3. The first printed work that describes double entry systems:

a) treatise “On accounts and records”;

4. The accounting term “credit” first appeared in:

d) Ancient Rome.

5. Information obtained in the accounting system allows management to:

d) make informed management decisions related to the successful functioning of an economic entity.

6. Operational accounting is used:

c) promptly obtaining information necessary for the current management of the organization and its divisions;

7. Statistical accounting is used:

b) studying phenomena that are widespread in the field of economics, education, science, etc.;

8. Accounting is:

b) an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through complete, continuous and documentary accounting of all business transactions;

9. The objectives of accounting are formulated in:

f) Law “On Accounting”;

10. Users of accounting information with direct financial interest are:

d) current and potential investors lending to banks.

11. Users of accounting information without financial interest are:

d) audit firms.

12. User information compliance:

13. The speed of obtaining information is one of the distinctive features of accounting:

a) operational;

14. The main task of accounting is:

a) in the formation of complete and reliable information about the organization’s activities and its property status, provided to external users;

15. To record inventory, the following meters are used:

d) natural and cost.

16. General methodological guidance of accounting in the Russian Federation is carried out:

c) The government.

17. Meters used in economic accounting:

d) natural, labor, monetary.

18. The basis of accounting is information:

d) current about the facts of economic life that have happened in the organization.

19. The main objectives of the legislation of the Russian Federation on accounting are:

a) ensuring uniform accounting of property,

obligations and business transactions carried out by organizations;

b) compiling and providing comparable and reliable

information about the property status of organizations and

their income and expenses, necessary accounting information for users

reporting;

20. The Law “On Accounting” establishes:

b) unified legal and methodological foundations for organizing and maintaining accounting records in the Russian Federation;

21. The stages of collecting information on business transactions include:

c) observation, measurement, registration.

22. Information generated in accounting is presented to external users in the form of reporting:

c) statistical, accounting and tax.

23. Users of accounting information with indirect financial interest:

b) statistical authorities;

c) tax authorities;

d) trade unions;

e) servicing banks;

24. Accounting in the organization’s management system performs the following functions:

b) information support for management;

SUBJECT AND METHOD OF ACCOUNTING

1. The subject of accounting is:

d) the state and movement of the organization’s property, the sources of its formation in the process of operation.

2. The organization’s property is grouped:

c) composition and functional role, by sources of education and intended purpose.

3. The accounting method is:

b) a set of techniques and methods by which its objects are reflected, studied and controlled;

4. Specific elements of an accounting method include:

c) system of accounts and double entry;

5. The elements of the accounting method include:

d) documentation.

6. Accounting objects include:

b) business transactions;

7. Own capital is:

b) share premium;

d) authorized (share) capital;

h) targeted financing;

i) increase in the value of property due to revaluation;

j) profit (retained);

k) reserve capital;

8. The organization’s borrowed capital is formed through:

b) received credits and loans;

9. The organization’s current assets are:

c) cash;

d) inventories;

e) semi-finished products.

10. Accounting objects are:

a) property;

c) obligations;

e) business transactions;

11. Costs not associated with generating income are:

b) assets;

12. The main assets of the organization are:

b) equipment and transport;

13. Business processes include:

b) supply, production, sales;

14. Intangible assets are:

d) business reputation.

15. The organization’s funds in circulation are:

d) finished products and shipped goods.

16. Non-current assets include:

a) intangible assets;

d) fixed assets.

17. Analytical accounting data must correspond to:

b) turnover and balances on synthetic accounting accounts;

18. The assets of the organization are classified according to the time of use:

b) current and long-term;

19. The current assets of the organization include:

c) cash.

20. The amount of equity capital is determined as the difference between the cost:

c) assets and liabilities.

21. The organization’s property is formed through:

c) own and attracted capital.

22. The property of the organization is divided according to its composition and functional role:

a) for non-current assets;

b) current assets;

23. The property of the organization according to the source of education and intended purpose is divided:

a) on own capital;

c) borrowed capital;

24. In accordance with the concept of accounting in a market economy, assets are considered:

b) economic assets, control over which the organization received as a result of accomplished facts of its economic activity and which should bring it economic

benefits in the future;

25. Assets are divided according to their role in the production process:

c) objects of labor;

d) means of labor;

26. Methods of income recognition in accounting:

b) for “shipment” and cash;

27. Current assets are divided:

a) for monetary and non-monetary assets;

28. A business transaction is a process the result of which is:

b) changes in the composition of property and its sources;

29. The methods of monitoring economic phenomena and their primary control are:

b) documentation and inventory;

30. Methods of cost measurement of the phenomena taken into account:

c) evaluation and calculation.

31. Method of registration and current grouping of business transactions:

c) double entry in the accounting system of accounts.

32. Methods for summarizing account records:

c) drawing up a balance sheet and other forms of reporting.

33. Additional capital is:

a) the source of the organization’s own funds;

34. The essence of the enterprise reflects the equation of duality:

Assets – Liabilities = Equity

35. Indicate the correspondence of the organization’s property to the sources of its formation:

36. An obligation is considered:

a) the organization’s debt, which is a consequence of completed projects of its economic activity and settlements for which should lead to an outflow of assets;

37. In accordance with the accounting concept, expenses are considered:

c) a decrease in economic benefits during the reporting period or the occurrence of liabilities that lead to a decrease in capital, except for changes due to withdrawals by owners;

38. The main economic processes that form the reproduction of the gross domestic product:

a) the production process;

b) supply (procurement) process;

d) sales process (sales);

39. Capital is:

b) investments of owners and profits accumulated over the entire period of the organization’s activities;

40. In accordance with the concept of accounting in a market economy, income is considered to be:

b) an increase in economic benefits during the reporting period or a decrease in liabilities that lead to an increase in capital other than contributions from owners;

BALANCE SHEET

1. A separate type of property, capital and liabilities in the balance sheet is called:

d) article.

2. The two parts of the balance sheet are called:

c) asset and liability.

3. Depreciable assets are reflected in the balance sheet:

c) residual value.

4. A balance sheet that has regulating items is called:

d) balance sheet - gross.

5. According to the volume of information, balances are divided:

b) annual and intermediate;

6. Balance sheets are classified according to their sources of compilation:

c) inventory;

e) bookstores;

i) general.

7. The balance sheet is:

b) the method of economic grouping of generalization and reflection of the organization’s property in the valuation as of a certain date;

8. The balance sheet asset consists of sections:

c) current assets;

e) non-current assets.

9. The balance sheet liability consists of sections:

c) “Capital and reserves”;

d) “Short-term liabilities”;

g) “Long-term liabilities”;

10. Balance sheets being sanitized are compiled in the following cases:

c) insolvency;

11. Opening balances are compiled:

b) at the time of organization of the enterprise;

12. The article finished products and goods for resale are located in the section:

b) current assets;

13. The item deferred income is taken into account as part of:

b) obligations;

14. The amount of debts of legal entities and individuals of the organization is called:

d) obligations.

15. The organization’s balance sheet is compiled:

b) monthly;

16. When drawing up a balance sheet, it is mandatory that the results be equal:

d) assets and liabilities of the balance sheet.

17. The balance sheet reflects the information:

c) assets, capital and liabilities.

18. The balance sheet asset reflects the debt:

a) buyers;

19. A balance sheet in which there are no regulatory items is called:

c) net balance;

20. Every year, at the end of the reporting period, organizations draw up a balance sheet:

b) current;

21. The sanitized balance sheet is drawn up for the purpose of:

b) assessment of the real state of affairs in the organization when approaching bankruptcy;

22. Current balances are divided into:

a) introductory, concluding;

23. According to the method of cleaning, balances are:

c) net, gross.

24. Household inventory and supplies with a useful life of less than 12 months are reflected in the balance sheet section:

a) “Non-current assets”;

25. Balance sheet currency when obligations arise on the accounts of organizations:

a) increases;

26. At the expense of the organization’s profit, the following is formed:

b) reserve capital;

27. Business transaction reflecting the receipt of funds from the current account to the cash desk:

c) does not change the balance sheet currency.

28. Business transaction to repay the debt to the supplier for purchased materials, balance sheet currency:

b) reduces;

29. Business transactions for calculating wages to employees of the organization, balance sheet currency:

a) increase;

30. The organization’s reserve capital is reflected in the sources:

a) own;

31. Sequence of balance sheet sections:

c) non-current assets, current assets, capital and reserves, long-term liabilities, short-term liabilities.

32. Sequence of articles in the “Current assets” section:

d) reserves;

f) value added tax.

e) accounts receivable;

b) short-term financial investments;

a) cash;

c) other current assets;

33. Fixed assets in the balance sheet are reflected at cost:

c) residual.

34. The amount under the item “Settlements with the budget” in the balance sheet asset means:

b) the amount of taxes overpaid to the budget;

35. Data from settlement accounts in the balance sheet must be reflected:

a) in expanded form;

36. The balance sheet reflects the amount of profit:

c) retained earnings;

37. When asset and liability items of the balance sheet interact with each other, the balance sheet currency is:

c) changes;

38. Own shares purchased from shareholders, balance sheet currency:

b) reduce;

39. Losses of the reporting year are reflected in:

c) are not reflected in the balance sheet.

40. Depending on the nature of changes in balance sheet items, business transactions are divided into:

c) four types;

41. Deferred tax liabilities are accounted for as follows:

c) long-term liabilities.

42. The balance sheet currency does not change when the items interact:

a) only the balance sheet asset;

b) only liabilities of the balance sheet;

43. All transactions for payment of accounts payable in balance sheet currency:

c) decrease.

44. Business transactions related to the calculation of depreciation on the balance sheet currency:

b) do not change;

45. Equality of balance sheet currency when performing any business transaction:

a) is preserved;

46. ​​The amount of the balance sheet item corresponds to:

b) the balance of the corresponding account or group of accounts.

47. Methods for summarizing accounting data include:

b) balance sheet and reporting;

48. The liability side of the balance sheet reflects:

a) reserves for future expenses;

49. The data of balance sheet items can be checked by reconciling with the data:

a) general ledger accounts;

50. The form of the modern balance sheet is built on the principle:

b) net balance.

51. Gross balance includes:

c) basic and regulatory articles;

52. The formal duality equation on which the balance sheet is based:

Assets = Equity + Liabilities

53. Balance sheets are distinguished according to the timing of their preparation:

b) current, liquidation, introductory, sanitary;

54. Based on the amount of information, balance sheets are distinguished:

c) single and consolidated.

(Fill in the missing words)

55. Structure and structure of the balance:

The main element of the balance sheet is balance sheet item . Balance sheet item corresponds

indicator (at the beginning or end of the reporting period) characterizing certain types of property and the sources of their formation. Balance sheet items unite into groups, and groups - into sections . The basis of such a union is the economic content balance sheet items , and the order of their arrangement is

specific side is determined by the vertical and horizontal relationships between articles and sections.

56. In world practice, two forms of balance sheet are used: horizontal And vertical .

At horizontal form, assets are shown on the left side of the balance sheet, and liabilities - on the right. Vertical the form of the balance sheet assumes a sequential arrangement of balance sheets articles . At first articles , characterizing assets , Further articles , characterizing passive .

57. Deferred tax asset is accounted for as follows:

b) non-current assets;

58. In the Russian accounting system, the procedure for adjusting balance sheet items to the inflation index:

a) not used;

59. Supplement the opening balance sheet of the organization with the corresponding article:

b) authorized capital;

60. Not included in the balance sheet currency from the following valuations of fixed assets:

a) replacement cost;

c) initial cost;

Related information.

The accounting method is a set of techniques and methods that provide a continuous, continuous and documentary reflection of the facts of economic life in order to understand their content (the subject of accounting) and manage them in the process of circulation of funds.

It includes the following techniques and methods, which are commonly called elements of the accounting method: documentation and inventory, valuation and costing, accounts and double entry, balance and reporting.

Observation and accounting is carried out using documentation and inventory.Documentation is a method of complex and continuous reflection of business transactions in order to obtain data about them required for maintaining current accounting records and monitoring them.

Inventory - this is checking the actual availability of the enterprise’s property and its sources, identifying deviations from accounting data and making decisions to make changes to accounting data.

Precise quantitative characteristics of observed facts and events are obtained by measurement. Measurement is carried out using elements of the second-hand method such as valuation and costing.

Grade - a method of monetary expression of business transactions recorded in documents. It allows you to reflect the heterogeneous composition of the organization’s property in a single monetary value.

Costing - a method of grouping costs and calculating in monetary terms the actual cost of manufacturing a unit of production, work performed, services rendered, as well as purchased goods and materials. based on accounting data.

The results of observations and measurements should be recorded. Registration and grouping of information is carried out using accounts and double entry.

Accounts - this is a way of grouping, current reflection and control of the property of an enterprise, the sources of its formation and economic processes .

Double entry is a method of interconnected reflection and control of each business transaction on 2 accounts in the same amount.

Generalization of accounting data is carried out in the balance sheet and other forms of reporting.

Balance sheet - a method of economic grouping and generalized reflection of an organization’s property according to its functional role in the production process and according to the sources of its formation, compiled as of a certain date, in monetary terms.

Financial statements - a unified system of data on the property and financial position of an organization, which is a set of economic indicators characterizing the activities of enterprises for the reporting period .

Topic 3. Balance sheet

3.1. Concept, content and structure of the balance sheet.

3.2. Classification of balances

3.3. Changes in the balance sheet caused by business transactions.

3.1. Concept, content and structure of the balance sheet

Balance sheet is a method of reflecting in monetary value on a certain date the assets of an organization according to their functional role in the production process in comparison with the sources of their formation.

Graphically, the balance sheet is a table that is divided into two parts to separately reflect the types of assets and their sources.

One part - the asset - reflects the assets (property) of the organization by composition and location, and the second part - the liability - reflects the property of the organization by the sources of its formation.

The totals of assets and liabilities of the balance sheet should always be equal to each other. This follows from the fact that both the assets and liabilities of the balance sheet reflect the same property of the organization, but grouped according to different criteria: in the asset it is reflected by composition, location and form of use, and in the liability – by sources of formation and intended purpose. The equality of the totals of assets and liabilities of the balance sheet is of great control importance, since it is a means of checking the correctness of accounting records and drawing up a balance sheet. The balance sheet result is called currency.

The main element of the balance sheet is article, which is understood as an indicator (line) of assets and liabilities, characterizing a separate type of funds or the source of their formation. An asset, for example, may contain the following items: “Fixed assets”, “Inventories and costs, etc.

In the balance sheet, assets and liabilities must be presented separately depending on the period of circulation or repayment into short-term and long-term, therefore homogeneous balance sheet items are combined into groups and sections.

As a result, the balance sheet of the Republic of Belarus currently contains five sections, of which two sections are in assets, and three are in liabilities.

Asset items are grouped into two sections: I. “Long-term assets” And II. "Short-term assets", and in the liabilities side of the balance sheet the items are grouped into three sections: III. "Equity", IV. “Long-term liabilities” and V. “Short-term liabilities”.

Classification of balances

In a market economy, organizations use various types of balance sheets.

According to compilation sources There are different types of balance sheets: book, general, inventory.

Book balances are compiled according to current accounting data in accordance with the balances of the General Ledger accounts. If they are confirmed by inventory materials, then such balances are considered as general Inventory balances are compiled according to the inventory of individual assets and the sources of their formation (an example is the opening balance sheet, confirmed by the constituent documents of a legal entity).

By time of compilation There are six types of balance sheets: opening (organizational), current, sanitized, liquidation, separation, unification.

Opening (organizational) balance indicates the creation of a new organization, i.e. this is the balance of the newly created organization. It reflects the monetary contributions of the founders (participants) and organizational expenses. The preparation of an opening balance sheet begins the accounting process in a given organization.

Current balances are compiled throughout the entire period of operation of the organization. They are divided into initial (incoming), intermediate and final (outgoing). Elementary the balance sheet is drawn up at the beginning of the year. Final (annual) the balance sheet is prepared at the end of the corresponding year and is the opening balance sheet of the next year. Intermediate balances are compiled for specified periods of time on an accrual basis (for a month, quarter, half year, nine months).

Being sanitized balances, i.e. presented by organizations that are on the verge of bankruptcy (inability to pay their obligations), are compiled with the involvement of an auditor before the end of the reporting period in order to show the real state of affairs in the organization. In the balance sheet, individual items may not be taken into account or subject to a markdown (for example, finished products, raw materials and materials may be discounted to the possible cost of their sale). The result of the sanitized balance sheet is a decision: either the organization is declared bankrupt or it is given a probationary period.

Liquidation balance sheets are compiled upon termination of the organization’s activities without transfer of rights and obligations in the order of succession to other persons (bankruptcy, voluntary liquidation, forced liquidation, etc.). A liquidation balance sheet is drawn up by a commission charged with liquidating the organization. The commission draws up three liquidation balance sheets. One at the beginning of work ( opening), another during the liquidation period ( intermediate), the third at the end of the liquidation period ( final). Liquidation balance sheets differ from others in that all funds, capital and liabilities during its preparation are valued not at cost, but at the cost of their possible sale of property or in the amount of possible receipts from debtors. The organization's liabilities are assessed in the amount of possible payments to creditors, and not in the amount of their actual debt.

Dividing balance sheets are compiled during the reorganization of an organization and its division into several smaller organizations and structural divisions with an independent balance sheet. They are also used when transferring one or more structural units from one organization to another.

Unifying(fusion) balance sheets are compiled based on the results of combining the property and liabilities of two or more organizations.

By degree of authority Balance sheets are divided into legal and separate.

Legal Balance sheets are prepared by legal entities.

Separate Balance sheets are compiled by structural divisions of the organization (teams, sections, production, etc.) that are not endowed with the status of a legal entity.

According to the timing of compilation There are opening, periodic and closing balances. Introductory balances are compiled after the state registration of the organization and the simultaneous acquisition of the status of a legal entity . Periodic balances are compiled for specified periods of time (month, quarter, half year, nine months). Final balances are prepared at the end of the reporting period.

According to the form of construction balances are divided into one-sided, two-sided, separate, combined, chess.

Unilateral Balance sheets are built on a vertical basis: assets on top, liabilities below assets, or vice versa.

IN separate balances the name of the articles is reflected in the center, and the numerical values ​​of assets and liabilities are indicated to the left and right of them.

When compiling consolidated balance sheets The names of the articles are given on the left, and on the right, in two columns, the amounts related to assets and liabilities are listed.

Chess balance compiled in the form of a matrix, the rows of which list asset items, and the columns list liability items and vice versa.

According to the completeness of the reflected data a distinction is made between gross balances and net balances.

Balance-gross is a balance sheet in which accounting objects are presented in the initial (historical) assessment of individual assets. The gross balance includes the regulation of Article 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”.

Net balance– this is a balance sheet in which accounting objects are assessed and reflected at their residual value. Amounts reflected in regulatory accounts are not included in the currency of this balance sheet. They are subtracted from the original cost of fixed assets and intangible assets. Recently, in the Republic of Belarus, the gross balance is not used, but the net balance is used.

By type of economic activity organizations can draw up balance sheets for core and non-core activities.

Balance sheets by core activity disclose the financial position of the organization, the contents of which are registered in the organization’s charter. Balance sheets by non-core activities provide information on other (non-statutory) activities of a legal entity (balance sheets of service industries and farms, etc.)

By sector of the national economy balances are divided into industrial, agricultural, etc.

According to the method of compilation Balance sheets are divided into balance sheets, turnover balance sheets, and checker balance sheets.

In balance The balance sheet reflects the balances of the organization's funds and the sources of their formation. They are used for the purpose of ongoing monitoring of the correctness and completeness of business transactions.

In working balances show the balances and movement of funds of the organization and their sources for the reporting period.

Chess The balance sheet is constructed in the form of a matrix, and in which balance sheet items are written along horizontal and vertical rows and columns.

According to the degree of generalization and presentation of information balances are classified into: single and consolidated. Single balance sheets characterize the financial position of one legally independent organization or its structural divisions. Summary (consolidated) balance sheets are a combination of balance sheets of organizations that are legally independent, but economically dependent. This balance sheet combines the balance sheet of the parent and its subsidiaries and affiliates. Data from parent and subsidiary companies are combined by summing the relevant data line by line.

3.3. Changes in the balance sheet caused by business transactions.

Depending on the business transaction, changes in balance sheet items can be divided into four types of balance sheet changes.

First type of business transactions affects only asset items of the balance sheet, when funds for one item increase, for another they decrease by the same amount, and the balance sheet currency does not change.

Example. Raw materials and supplies were released from the warehouse and used for production.

Second type of business transactions affects only liability items of the balance sheet, when the sources of formation of economic assets for one item increase, for another they decrease by the same amount, and the balance sheet currency does not change.

Example. Income tax is withheld from the calculated wages.

Third type of business transactions affects the assets and liabilities of the balance sheet when they simultaneously increase by the same amount when the balance sheet currency is equal.

Example. The organization received a short-term loan from the bank to replenish working capital.

The fourth type of business transactions affects the assets and liabilities of the balance sheet when they are simultaneously reduced by the same amount when the balance sheet currency is equal.

Example. Debts to suppliers have been repaid from the current account.

1. Methods of primary observation of accounting objects - documentation and inventory. Primary observation is information support for accounting.

2. Cost measurement of accounting objects. Techniques – evaluation and calculation.

3. Interrelated reflection, grouping of information about individual accounting objects. Techniques – accounts and double entry.

4. Complete (comprehensive) generalization and comparison of information about accounting objects. Techniques – balance sheet and reporting of the enterprise.

Documentation and inventory

Documentation. A characteristic feature of accounting is that it is based on complete documentation of information about accounting objects. This requirement is enshrined in current national legislation, primarily the Federal Law “On Accounting”.

Documentation– a set of procedures for the primary reflection (registration) of business facts in special accounting documents (from the Latin dokumentum - certificate), which are the basis for accounting records. The result of documentation procedures is a set of primary and summary documents - accounting documentation.

Documentation is carried out in accordance with legal standards so that the documents are legally evidentiary.

Accounting is obliged to timely check primary documents and control the information contained in them.

Primary document(for accounting) is a written certificate of the completion of a certain economic fact (operation) that has legal force and does not require further explanation and detail.

The primary document contains information, information, data recorded on a tangible medium (paper, photographic film, magnetic disk), which is of an official nature and addressed to the relevant official.

Documentation provides a complete, continuous reflection in special information media of all business transactions in order to obtain data about them necessary for maintaining current accounting and control.

Inventory (in the accounting sense of the term) refers to the most effective ways of monitoring the compliance of accounting data with the actual state of affairs. It consists of periodically checking the availability of property and the actual state of the enterprise’s payments, i.e. level and reliability of accounting.

Inventory provides control over the reliability of accounting data and financial statements of the enterprise. This is the main technique by which the control function of accounting is implemented.

The following are subject to inventory: fixed assets, inventory, cash, settlements, products in work in progress, construction in progress, goods in trade organizations and other objects of economic activity, i.e. all property of the enterprise, regardless of its location, and all types of financial obligations.

During the inventory, as a rule, deviations from the accounting data of property and liabilities are identified, their presence, condition (safety) and assessment, as well as the condition of the warehouse and weighing facilities are checked and documented.

Valuation and calculation

Valuation and calculation are methods of cost measurement. Accounting should answer the question: what is the property status of a particular business entity?

Valuation and information about the reserves of certain types of property assets can be presented in various units of measurement: pieces, meters, cubic meters, kilograms, tons, etc. However, in order to get a complete picture of the property status of an economic entity, it is necessary to evaluate economic assets and liabilities in monetary terms, in other words, to determine their value.

Grade– this is an expression in monetary terms of the organization’s property and the sources of its formation.

The valuation of an enterprise's property is based on real costs expressed in monetary terms. Thus, the assessment of property acquired for a fee is carried out by summing up the actual costs incurred for its purchase; received free of charge - at market value on the date of acceptance for accounting; produced in the organization itself (products) - at the cost of its production.

There are also such types of valuation of economic assets as initial (inventory) cost, residual value, book value, market value, replacement cost, liquidation value, actual cost, average cost, FIFO, etc.

The initial cost is determined on the date the object is accepted for accounting (put on the balance sheet).

Inventory value is a set of costs associated with the construction (new construction) and acquisition of fixed assets and intangible assets, the creation of individual intangible assets, reconstruction and modernization of fixed assets, bringing long-term assets received free of charge to a state suitable for use,

Replacement value is formed when revaluing fixed assets (bringing the value of objects to market prices), in which case it becomes the original value. Replacement cost is equal to the amount of money that currently needs to be paid for similar objects. Commercial organizations have the right to revaluation, but it can be carried out no more than once a year (usually at the beginning of the reporting year).

The valuation of property, the cost of which is repaid by calculating depreciation during its useful life, is determined by subtracting the amount of accumulated depreciation from the original (or replacement) cost, i.e. at residual value. Depreciable property includes fixed assets, intangible assets, and components of labor.

Full book value is the cost of materials, work in progress and other assets reflected in the balance sheet of the enterprise at the actual cost of procurement or production.

Liquidation value is the possible cost of selling fixed assets or their balances at the end of their service life.

The valuation of an enterprise's property has a direct impact on the quality of the entire accounting system. In business practice, the assessment of accounting objects must be uniform, which is achieved by complying with the established provisions and rules of assessment.

The main type of property valuation is based on the actual cost of procurement and acquisition of inventories, construction and acquisition of long-term and other assets, production of labor products.

For example, the cost of finished products is a set of costs for fixed assets, intangible assets, materials, fuel, energy, labor, and other economic resources used in the production process.

The actual cost is determined by calculation. Calculation(from Latin calculatio - account) - calculation of the cost of a unit of production or work (services) performed in monetary terms, in other words, this is the calculation of the cost of production.

The product of calculating the cost of manufactured products, work performed, services provided for individual cost items is called costing. Correctly compiled costing makes it possible to realistically estimate all possible costs for various types of products.

Grouping costs by costing items allows you to highlight costs directly related to the production process, costs related to production maintenance and management of materials, basic and additional wages of production workers, losses from defects in production, general business expenses and other items).

The calculation contains a summary of the costs of production and sale of a labor product in monetary terms.

To ensure all the requirements of the accounting system, each type of economic assets (asset) and each type of source (liability) is assigned an individual accounting check. In this case, the names, as a rule, coincide with the names of the types of assets and liabilities.

As an element of the accounting method, accounting accounts are intended to organize accounting information, group all accounting objects and economic facts according to homogeneous economic characteristics.

Double entry

The duality of economic assets predetermines double entry in accounting accounts.

Each business transaction, based on its economic content, affects two accounting objects. This means that each business transaction is simultaneously recorded in the debit of one account and the credit of another account in the same amount. Thus, the accounts accumulate information about documented and accepted economic facts, which resulted in changes in the composition and value of the assets and liabilities of the enterprise.

Balance sheet and financial statements

The balance sheet is a method of economic grouping in monetary valuation of economic assets according to their composition and sources of education on a certain date, usually on the first day of the month. Thus, the balance sheet gives an idea of ​​the property position and financial state of affairs of the company at a certain date.

The term “balance sheet” itself (Latin bis - twice, lanz - bowl, literally - two-cupped) means the balance of indicators of the value of assets with liabilities on a given date. In the balance sheet of an enterprise, indicators (items) are classified and grouped for each asset and liability.

The final summary of the facts of the organization’s economic activities is reflected in other financial statements.

Financial statements– a unified comprehensive system of indicators of the property and financial position of an enterprise, the results of its economic activities, compiled on the basis of accounting data.

In accordance with the Law “On Accounting”, accounting (financial) statements must give a reliable picture of the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period, necessary for users of these statements to make economic decisions.

Annual accounting (financial) statements are prepared for the reporting year. Interim accounting (financial) statements are prepared for a reporting period less than the reporting year.

Annual accounting (financial) statements, except for cases established by law, consist of a balance sheet, profit and loss statement and appendices to them: statement of changes in capital; cash flow statement; a report on the intended use of the funds received, included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and, in addition to disposed property, do not have turnover in the sale of goods (works, services).

The balance sheet and reporting act as a way of finally summarizing current accounting information.

Accounting statements are the main source of financial analysis of the economic activities of an enterprise.

Questions and assignments for topic 2

1. What is meant by the subject (object) of accounting?

2. What is an assessment?

3. What types of estimates are used in accounting?

4. What is meant by accounting method?

5. What specific elements does the accounting method include?

6. What are the measures used in accounting?

7. What are the common elements of accounting method?

Topic 3. Basic concepts of accounting

This topic contains the following questions:

3.1 Assets

3.2 Liabilities

3.3 Capital. Principles for preparing the statement of changes in equity

3.4 Income and expenses. Financial results. Principles for preparing an income statement based on the classification of income and expenses

The information contained in financial statements, according to their economic content, is grouped into general categories called reporting elements. There are 5 reporting elements:

1) assets;

2) obligations;

3) capital;

4) income;

5) expenses.

The elements that reflect the characteristics of the financial position include assets, liabilities and capital. The elements characterizing the results of economic activities include income and expenses.

Assets

According to IFRS, assets are resources controlled by an organization, the use of which in the future will result in an influx of economic benefits. The future economic benefit of an asset is the potential that is invested directly or indirectly in the inflow of cash or cash equivalents. Future economic benefits from the use of assets may arise when:

The asset is used alone or in combination with another asset to produce goods and services that are intended to be sold;

The asset is exchanged for other assets;

The asset is used to pay off liabilities;

The asset is distributed among the owners (proprietors) of the organization.

Physical form is not a necessary characteristic of an asset.

Businesses typically obtain assets by purchasing or producing them. Transactions or other events expected in the future do not in themselves give rise to assets. For example, the intention to purchase inventory does not meet the definition of an asset.

There is a close relationship between costs, formalized as costs, and the creation of assets, but these processes do not always coincide in time. Thus, if an organization incurs costs, this may be evidence that a search is taking place for future probable economic benefits. However, this does not mean that an asset meeting the definition will be received. The absence of costs does not prevent the object from meeting the definition of an asset, thus it becomes a candidate for recognition on the balance sheet. For example, items that are donated to an entity may meet the definition of an asset.

Such an important category as assets is currently not defined in the current Russian accounting legislation. This leads to the fact that in Russian accounting practice, unlike IFRS, an asset can be recognized on the balance sheet when costs have been incurred that exclude the likelihood of an influx of economic benefits to the company outside the reporting period. This applies, for example, to the item “Work in progress” of the Russian balance sheet, which includes work performed for domestic consumption.

The classification of assets in Russian accounting is shown in Fig. 3.1.

Figure 3.1. Asset classification

Intangible assets– objects of intellectual property (exclusive right to the results of intellectual activity) that meet the following conditions:

The exclusive right of the patent holder to an invention, industrial design, utility model;

The exclusive right of the owner to a trademark and service mark, the name of the place of origin of goods;

The exclusive right of the patent holder to selection achievements.

Intangible assets also take into account the business reputation of the organization and organizational expenses (expenses associated with the formation of a legal entity, recognized in accordance with the constituent documents as part of the contribution of participants (founders) to the authorized (share) capital of the organization).

Fixed assets– these are the assets of an organization that meet the following conditions:

Use in the production of products, when performing work or providing services, or for the management needs of the organization;

Use for a long time, i.e. useful life exceeding 12 months or normal operating cycle if it exceeds 12 months;

The organization does not intend to subsequently resell these assets;

The ability to bring economic benefits (income) to the organization in the future.

Construction in progress represents the sum of the organization’s costs in objects that will subsequently be accepted for accounting as fixed assets, land plots and environmental management facilities, and intangible assets.

Profitable investments in material assets– these are investments of an organization in part of the property, buildings, premises, equipment and other values ​​that have a tangible form (hereinafter referred to as material assets), provided by the organization for a fee for temporary use (temporary possession and use) in order to generate income.

Financial investments represent investments of an organization in government securities, shares, bonds and other securities of other organizations, authorized (share) capitals of other organizations, as well as loans provided to other organizations for a period of more than 12 months.

Included inventories and costs The following groups are distinguished:

1) Raw materials, materials and other similar valuables - this includes raw materials, supplies, purchased semi-finished products, fuel, containers, spare parts, equipment and household supplies;

2) Animals for growing and fattening;

3) Costs in work in progress (distribution costs);

4) Finished products and goods for resale - this includes the cost of products that have passed all stages (phases, reprocessing) provided for by the technological process, products that have been completed, passed testing and technical acceptance, as well as the cost of goods intended for subsequent resale;

5) Goods shipped - this includes the cost of shipped products (goods) if, in accordance with the requirements of regulatory documents on accounting, the conditions for recognizing revenue from the sale of goods (products) have not yet been met;

6) Deferred expenses - expenses of the organization incurred in the reporting period, but relating to a number of subsequent adjacent reporting periods;

7) Other inventories and costs.

Accounts receivable represents the amount of funds payable to the organization by its employees and third parties. Depending on the maturity period, accounts receivable are divided into long-term and short-term. Depending on the sources of formation, accounts receivable are divided into the following groups:

1) Debt of buyers and customers;

2) Debt on bills received;

3) Debt of subsidiaries and dependent companies;

4) Debt on advances issued;

5) Debt of founders and participants for contributions to the authorized (share) capital;

6) Other receivables.

To the group Money includes amounts of funds denominated in rubles or foreign currency located at the organization's cash desk, in its settlement, currency and other bank accounts.

Introduction 3

1. Characteristics of the elements of the accounting method 4

2. Concept and legal classification of documents (by purpose, place of origin, volume of content, method of filling, qualitative characteristics), their types and practical significance 6

3. Concept, types and main stages of inventory.

Features of organizing and conducting an inventory at the initiative of law enforcement agencies 12

Conclusion 22

References 23

Introduction

The accounting method is a set of methods and techniques with the help of which the subject (objects) of accounting are learned. It allows you to study phenomena in motion, change, interconnection and interaction. The accounting method depends on the subject of accounting, i.e. reflected and controlled objects, as well as the tasks assigned to the accounting and the requirements placed on it.

Therefore, the method cannot be considered as something frozen. The development of scientific and technological progress places new demands on accounting, and this causes a change in its techniques and methods. For example, the use of computers leads to improved methods of monitoring, controlling and recording business transactions and retrieving information. The content of the accounting method follows from its essence and features of accounting.

1. Characteristics of the elements of the accounting method

Documentation is a written certificate of a completed business transaction or the right to carry it out. Each business transaction is documented. The document serves not only as the basis for recording transactions, but also as a method of primary observation and registration of them. Documentation serves control purposes, makes it possible to conduct documentary checks, and ensure the safety of property.

Documentation and inventory are methods of primary observation of accounting objects.

Valuation is the way in which the assets of a business entity receive monetary value. The valuation of the assets of a business entity is based on their actual cost, which is how the reality of the valuation is achieved.

To manage business processes, you need to know all the costs associated with their implementation. In this case, not only the amount of each type of cost is calculated, but also the total amount related to a specific object, i.e. the cost of the objects taken into account is determined. The cost of accounting objects is calculated using costing used to control the amount of costs.

In order to constantly monitor the economic processes of an organization over the state of assets and the sources of their formation, it is necessary to take into account all business transactions continuously at the stages of the circulation, as well as in the context of individual groups and types of economic assets.

In accounting, such a reflection of economic assets and processes is carried out by monitoring the changes occurring with various types of property and the sources of its formation, all the costs incurred in a particular economic process.

The economic grouping of accounting objects and obtaining the necessary information about them for the purpose of current monitoring of economic activities is provided by a system of accounts. The use of accounts is explained by the fact that the information available in documents provides only a fragmented description of accounting objects, while accounts allow one to obtain their generalized characteristics.

Reflection of business transactions in the system of accounts is carried out using double entry, the essence of which lies in the interconnected reflection of various phenomena caused by business transactions.

Control over the entire set of objects in accounting is carried out by comparing assets with the sources of their formation. This comparison is called balance generalization. It is characterized by the equality of the total sum of types of funds and the sum of the sources of their formation. This equality remains constant.

The results of economic activities are contained in the organization's reporting. Accounting statements are a unified system of information about the financial position of an economic entity for a certain period of time.

2. Concept and legal classification of documents (by purpose, place of origin, volume of content, method of filling, qualitative characteristics), their types and practical significance

In the daily work of organizations, enterprises and institutions, regardless of the form of ownership, documents are created on various issues of production, economic and financial activities. These include orders, instructions, acts, contracts, protocols, invoices, statements, etc. A special group of accounting and economic documents consists of accounting documents.

Document (lat. documentum - evidence) is the basis for building the entire accounting system. It is the object of analysis during documentary audit, audit and forensic accounting.

An accounting document is written evidence of the legality and reality of a completed business transaction, which is a means of its legal registration.

Documentation of business transactions is an integral element of accounting. Any business transaction is reflected in the accounting accounts only on the basis of correctly executed documents.

Depending on the degree of generalization of accounting information, the following types of accounting documents are distinguished:

1) primary accounting documents (Article 9 of Federal Law No. 129);

2) accounting registers (Article 10 of Federal Law No. 129);

3) financial statements documents (Chapter 3 of Federal Law No. 129).

All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted (Part 1, Article 9 of Federal Law No. 129).

Primary accounting documents record the facts of business transactions in the sequence in which they are carried out at various sites, warehouses, workshops, etc. This ensures a complete record of all objects based on records in documents, as well as control of the safety of all forms of ownership.

In accordance with paragraph 7 of Art. 9 and paragraph 1 of Art. 10 Federal Law No. 129, primary and summary documents, as well as accounting registers can be compiled on paper and computer media. They give the right to carry out a business transaction and confirm the fact of its execution. If an accounting document is prepared by machine, the organization that prepared such documents is obliged, at its own expense and on its own, to make copies of them on paper at the request of its clients, law enforcement and regulatory authorities.

The head of the organization is responsible for ensuring control over ongoing business transactions and registering them in primary documents.

Cash and settlement documents, financial and credit obligations must be endorsed by two persons who have the right to sign them according to the list approved by the head of the organization: the first signature is of the person performing the function of general management, the second is of the person performing the accounting function in the management of the organization. These persons, who compiled and signed the primary documents, are responsible for their timely and correct preparation, the reliability of the information contained in them, as well as their transfer within the established time frame for reflection in accounting.

In the absence of a chief accountant, the head of the organization appoints a controller who has the right to second sign on documents and bears legal responsibility.

Primary documents record the fact of a business transaction. They must contain reliable data and be created in a timely manner, usually at the time of the transaction. Such documents are created on standard interdepartmental forms developed and approved by Rosstat, and on specialized forms developed and approved by ministries and departments. If necessary, organizations are given the right to independently develop separate forms of primary documents and accounting registers, which are not in the albums of unified forms of primary accounting documentation and albums of industry specialized forms of documents (for example, trade and procurement acts for the purchase of materials from individuals).

It is not allowed to make amendments to primary documents that are not confirmed by participants in business transactions. There should be no corrections in monetary (bank and cash) documents.

Primary documents must be drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation, and have the appropriate details to give them legal force. When creating a unified form of a document, a form is developed - a sample - a general model for constructing all documents of the system (GOST R.6.30-2003).

Documents can be drawn up in ink, with a ballpoint pen, or printed on a computer or typewriter. To ensure the safety of records in documents, it is prohibited to use a pencil for writing. In the free lines in the primary documents, a dash must be made.

Primary documents that have undergone processing must have a mark that excludes the possibility of their reuse - the date of entry into the accounting register. All documents attached to incoming and outgoing cash orders, as well as documents that served as the basis for calculating wages, are subject to mandatory cancellation with a stamp or handwritten inscription “received” or “paid” indicating the date.

Primary documents include: invoice, cash receipt and debit orders, payment order, fixed asset inventory card, personal account, work orders, expense report, invoice, receipt order (for material assets), limit card, vacation request materials, etc.

It should be noted that when preparing accounting documents, drawing up entries, as well as when recording transactions in accounting registers, accidental errors may be made.

Corrections to cash and bank documents are not permitted. Corrections can be made to other primary accounting documents only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date the correction was made.

According to the method of covering transactions, it is customary to distinguish between one-time documents that reflect the completion of a business transaction in one go (checks, payment requests), and cumulative ones, compiled in several working stages and reflecting homogeneous transactions for a certain period of time (limit card, accumulative sheet, time sheets working time recording).

Based on the number of positions taken into account, documents are divided into single-line documents, which have one accounting position, and multi-line documents (payroll).

Based on the place of preparation, accounting documents are divided into internal and external. Internal documents reflect the performance of business transactions within the enterprise (invoices, cash orders, etc.), and external documents reflect the relationship of the enterprise with its partners in economic activity. These documents come from a third party (payment order, invoice).

According to the method of execution, documents drawn up are distinguished: a) manually; b) mechanized, i.e. executed on a typewriter or personal computer. Computer processing of accounting documents is now widespread. In Art. 3 of the Federal Law of January 10, 2002 No. 1-FZ “On Electronic Digital Signature” stipulates that “an electronic document is a document in which information is presented in electronic digital form.” It follows from the definition that the legislator does not make any distinction in legal significance between ordinary (paper) and electronic documents.

On the second basis, in legal practice, good-quality (full-fledged) and low-quality documents are distinguished.

Documents that meet the requirements of Art. 9 Federal Law No. 129. To classify documents according to qualitative criteria, it is advisable to use the following criteria for the good quality of documents.

1. The formal criterion involves drawing up a document in a certain form. In Russia, standard interdepartmental forms of various primary documents are widely used. Economic entities use them in various areas of financial and economic activity, reflecting this or that operation on the forms of the corresponding primary documents. The document must contain all details, starting with the name of the business entity and ending with the signatures of the persons who formalized and authorized this business transaction.

One of the most serious violations that negatively affects the protective functions of accounting is the so-called “inversion,” i.e., drawing up related documents in reverse order. For example, documents on the receipt of finished products from the workshop to the warehouse (acceptance and transfer certificate, invoice for internal purposes, register of finished products delivered to the warehouse, etc.) are compiled later and on the basis of invoices on the release of the same products to customers, as a result of which unaccounted quantity of finished products in the warehouse. With this procedure, the withdrawal of valuables at any intermediate stage (to the product warehouse) will not cause shortages or discrepancies in the documents. Such a violation can be considered as a condition conducive to the commission of illegal acts.

2. The criterion of legality implies that the business transaction reflected in the document must be legal in its content and authorized by authorized officials. It is prohibited to accept for execution and registration primary documents for transactions that contradict current legislation. The chief accountant must ensure compliance of ongoing business operations with the legislation of the Russian Federation.

3. The validity criterion is the need to reflect in the document a real business transaction, the volume of the transaction, the date, data of the persons participating in it, etc. Timely and actual execution of primary accounting documents, their transfer within the established time frame to the accounting department must be ensured by the persons who executed the document .

Poor quality documents, depending on the requirements violated, can be divided into three groups:

1) incorrectly executed: without the necessary details (signature, date), with unnecessary details (invoice with official seal, etc.), with inappropriate details (check for receipt of money signed by an unauthorized person). The accounting department does not have the right to accept such documents for accounting;

2) reflecting illegal transactions: drawn up for business transactions that, according to existing legal norms, should not be carried out (an act for writing off materials for major repairs with an inflated cost, etc.). These documents reflect both the illegality of the content of the transaction (transfer of material assets without a legal basis) and violations of accounting technology (release of goods in excess of the quantity indicated in the invoices);

3) reflecting fictitious transactions that were not actually carried out.

3. Concept, types and main stages of inventory. Features of organizing and conducting an inventory at the initiative of law enforcement agencies

Inventory - checking the actual availability of farm property in kind. The reasons for conducting an inventory are various:

 errors when issuing and accepting valuables;

- malfunctions of office equipment;

 the presence of processes not recorded by primary documents (shrinkage, cracking, spraying);

- theft and abuse;

- control of the actions of financially responsible persons.

All inventories carried out in organizations are divided according to a number of characteristics.

During a complete inventory, all types of property of the organization are checked. Typically, such inventories are carried out at the end of the financial year before drawing up the annual report.

Partial inventory involves checking one or more types of property (inventory of cash on hand).

Scheduled inventories are carried out in accordance with the established schedule, for example, before drawing up an annual report, and unscheduled (sudden) - as necessary (change of financially responsible persons, natural disasters, theft, requirements of the auditor, judicial authorities, etc.).

The number of inventories in the reporting year, the time of their conduct, the list of inspected property are established by the head of the organization, with the exception of cases provided for by the “Regulations on accounting and financial reporting in the Russian Federation” and “Basic provisions on the inventory of fixed assets, inventory, cash and calculations."

Carrying out an inventory is mandatory:

 when transferring property for rent, redemption, sale;

 before drawing up the annual report;

- when changing financially responsible persons;

 in the presence of theft, abuse, damage to valuables;

- in case of natural disasters, fires, accidents, etc.;

 upon liquidation (reorganization) of an economic entity.

To carry out the inventory, a permanent inventory commission is created, which includes representatives of the administration, accounting employees, and other specialists. When the volume of work is large, working inventory commissions are also created. The inventory must be carried out by the full commission. The absence of even one commission member is enough to invalidate the inventory results.

Working inventory commissions are required to:

 carry out an inventory of property at its location;

 together with the accounting department, identify the result of the inventory;

 develop proposals for the procedure for offsetting and writing off shortages of valuables;

 develop proposals to improve the procedure for receiving, storing and releasing valuables, improving accounting and monitoring their safety.

Members of working commissions are responsible for:

 timeliness and correctness of inventory;

- completeness and accuracy of data entered into the inventory.

Before the inventory begins, a number of preparatory activities are carried out. Storage areas for valuables subject to inspection are sealed. Inventoryed valuables are laid out on racks, shelves, i.e. are brought into a condition suitable for inspection. All weight measuring instruments and the timing of their branding are checked.

Checks of material assets are carried out at their locations. Withdrawal of actual remaining valuables is carried out in the presence of a financially responsible person. The inventories are compiled in two copies, one copy is filled out by a member of the inventory commission, the other by the financially responsible person. On each page of the inventory, the number of serial numbers of values ​​and the total total of their quantity recorded on this page is indicated in words, regardless of the unit of measurement. On the last page of the inventory, the number of pages and the total total of values ​​is indicated in words. If errors were made, they are corrected in all copies of the inventory by crossing out. The corrected data must be agreed upon and signed by all members of the commission and the financially responsible person.

Inventory records, after they are properly completed, are transferred to the accounting department, where data on the actual availability of funds is compared with accounting data. Such a comparison is carried out in matching statements, which reflect the actual availability of funds (according to inventories) and “book balances” (according to accounting data). The results of such comparison - surpluses and shortages - are reflected in inventories indicating quantities by groups, types and varieties. Surpluses and shortages of values ​​in the matching statements are shown in the valuation adopted in accounting. Valuables for which no discrepancies with accounting data have been identified are given in the reconciliation statements as a total amount.

The inventory commission identifies those responsible for the shortages and surpluses that have arisen and decides on the procedure for reflecting them in accounting (regulating inventory differences). Currently, inventory differences are regulated in the following order. Surpluses of identified valuables are subject to capitalization with the excess amounts being allocated to the "Profit and Loss" account.

Shortages of valuables identified during the inventory, regardless of the reasons for their occurrence, are initially reflected for the purpose of control in the account “Shortages and losses from damage to valuables”:

Dt sch. 94 "Shortages and losses from damage to valuables"

K-t sch. 10 "Materials";

K-t sch. 43 "Finished products"

K-t sch. 50 "Cashier".

Depending on the reasons for the shortages, the procedure for writing them off will be different. The shortage of valuables, as well as the excess value of the missing valuables over those found in excess, is attributed to the guilty parties. In this case, an accounting entry is made:

Dt sch. 73 “Settlements with personnel for other operations”,

K-t sch. 94 “Shortages and losses from damage to valuables”;

shortages of valuables within the limits of natural loss norms are written off to cost accounts -

D-t of accounts 20 "Main production,

25 "General production expenses",

26 "General business expenses";

K-t sch. 91 "Shortages and losses from damage to valuables."

If there are no guilty persons, the amount of shortfalls is debited from the “Other income and expenses” account from the credit of the “Shortages and losses from damage to valuables” account.

Upon completion of the inventory, control checks of the correctness of the inventory are carried out. Members of the inventory commission and financially responsible persons should take part in them. Such verification must be carried out before the opening of warehouses and storerooms. At the end of the control check, an act is drawn up. Inventory can be carried out on the initiative of the following entities:

1) the management of an enterprise, organization, institution in order to monitor the activities of financially responsible persons and verify the accuracy of the information reflected in the accounting records on the composition and placement of property;

2) one or more members of the team (in case of collective financial liability);

3) law enforcement agencies - if there is specific information about signs of abuse and crimes committed at a particular economic facility.

The use of inventory results by lawyers as evidence in a criminal or civil case is possible only if the procedure for its appointment and implementation is followed.

The requirement to conduct an inventory before initiating a criminal case is expressed in writing by drawing up a reasoned resolution of the head of the internal affairs body (police) or his deputy (Clause 25 of Article 11 of the Law of the Russian Federation of April 18, 1991 No. 1026-I “On the Police” ( as amended by Federal Law No. 45-FZ dated 05/09/2005).

The resolution is sent (by mail, courier, fax) to the head of the organization in which the inventory is supposed to be carried out. In practice, most often, to ensure a surprise inventory, such documents are transferred directly by a law enforcement officer to the head of the organization being inspected.

After the initiation of a criminal case, law enforcement officers are guided by criminal procedural legislation (Articles 38, 58, 140–146, 168, 270 of the Code of Criminal Procedure of the Russian Federation).

The basis for conducting an inventory at the initiative of law enforcement agencies can be:

1) factual data on the misappropriation or embezzlement of someone else’s property entrusted to a financially responsible person (Article 160 of the Criminal Code of the Russian Federation), theft of property by unauthorized persons by entering a storage facility or free access (Article 158 of the Criminal Code of the Russian Federation), concealment of income and property of an enterprise (Article 195 of the Criminal Code of the Russian Federation), tax evasion (Articles 198, 199 of the Criminal Code of the Russian Federation);

2) information about the manufacture of unaccounted for goods, the import of unaccounted for or falsified and counterfeit products;

3) the availability of information about deliberate misgrading, undocumented values, additions, violations of pricing procedures and consumer deception (Articles 14.6, 14.7, etc. of the Code of Administrative Offenses of the Russian Federation);

4) statements from citizens, media reports about facts of theft and abuse;

5) detention of officials, financially responsible and other persons red-handed during the removal, transportation, concealment of inventory items for the purpose of their subsequent theft;

6) violation of legislation regulating financial, economic, entrepreneurial and trade activities, etc.

The effectiveness of the assigned inventory is achieved by various preventive actions of law enforcement officers aimed at ensuring its surprise. Before it begins, lawyers can independently carry out a set of the following activities:

– closure of an organization, enterprise and termination of trade, purchasing, and settlement operations. If inventory items arrive during inventory, they are placed in a separate room and a special inventory is drawn up on them;

– inspection of production, warehouse, retail and other office premises;

– sealing the storage area for inventory items, utility rooms, basements and other storage areas for valuables that have separate entrances and exits. In this case, an act of sealing the premises is drawn up in accordance with the established procedure;

– confiscation in the presence of the head of the organization of all receipts and expenditure documents, if necessary, their endorsement (to exclude facts of substitution);

– seizure of operational and technical accounting documents (magazines, books), as well as draft records located at the workplace, in the safe of the financially responsible person;

– establishing the existence of written agreements on full individual or collective (team) financial responsibility with employees of the inventory warehouse, workshop, organization and checking the compliance of the form of agreements with the requirements of regulatory legal acts.

The inventory assigned at the request of law enforcement agencies contains three stages: preparatory, main and final. Each of them has a certain order of implementation of sequential and interconnected actions.

At the first (preparatory) stage, on the basis of a reasoned resolution received from law enforcement agencies, the head of the organization issues a decree (order) to conduct an inventory.

As a rule, every organization has a permanent inventory commission, which includes the head of the organization or his deputy, the chief accountant, heads of structural services and representatives of the public.

To directly carry out the inventory, working inventory commissions are created consisting of the head of the organization (chairman of the commission), specialists from various departments, an accountant, economist, lawyer, technologist, commodity expert, etc.

The inventory commission should include employees who are well aware of inventory values, prices, and primary accounting. In addition, representatives of the organization’s internal audit service may participate in the work of the commission. A prerequisite for the objectivity of the inventory when checking the actual availability of property is the participation of a financially responsible person (cashier, warehouse manager, etc.) in it. The presence of this person is ensured even in cases where he is detained in accordance with Art. 91 of the Code of Criminal Procedure of the Russian Federation and is in a temporary detention center or a preventive measure has been applied to him in the form of detention in accordance with Art. 108 of the Code of Criminal Procedure of the Russian Federation and it is in a pre-trial detention center.

The absence of at least one member of the commission indicated in the documents during the inventory serves as grounds for declaring its results invalid.

If the inventory is carried out at the request of the body of inquiry, investigation or court, a representative of these bodies may be present during its conduct, but is not a member of the inventory commission and does not sign the inventory documents. A law enforcement officer carries out selective control over the methodology of its implementation (recounting individual items of goods, monitoring the participation of all members of the commission in the inventory, monitoring compliance with the requirements of regulatory legal acts, etc.), and also prevents influence on members of the inventory commission through blackmail, bribery and threats .

Before starting to check the actual availability of property, the inventory commission must check the serviceability of all weighing instruments with which the presence of material assets will be recorded. Metrologists may be invited to carry out qualified testing of devices and their marking.

If the inventory count cannot be completed within one day, it must be completed within subsequent days. In this case, the premises where valuables are stored must be sealed after the inventory commission leaves. During breaks in the work of the inventory commission (during lunch breaks, at night or for other reasons), the inventories must be stored in a closed room where the inventory is carried out (in a box, closet, safe), the key must be kept by the financially responsible person, and the seal - from the chairman of the commission.

The second (main) stage of inventory is the direct removal of balances, i.e., establishing the actual presence of inventory items in kind.

The actual availability of property during inventory is determined by mandatory counting, weighing, measuring using previously prepared and tested technical devices (scales, containers, etc.), in compliance with the technique of counting valuables that have different physical properties (solid, liquid, etc. .). It is prohibited to include in these data information about the actual availability of valuables from the words of financially responsible persons or on the basis of accounting (book) balances.

At the third (final) stage of the inventory, its results are displayed by comparing the inventory data (actual balances) with accounting indicators (book balances). After comparison, the inventory results are recorded in a comparison sheet (for quantitative accounting at wholesale centers, warehouses) or an inventory results report (for total accounting at retail enterprises).

The matching sheet can be drawn up as a separate document or combined with the inventory list as a single form. The form of the comparison sheet was approved by State Statistics Committee Resolution No. 88 (forms No. INV-18, INV-19).

The following may be attached to the inventory materials: an inspection report of the inventory carried out; calculation of natural loss; act on damaged goods; explanations of the financially responsible person; manager's decision based on the inventory results.

The main results of the inventory are:

1) equality of actual and book balances (positive result);

2) the excess of actual balances over book balances (surplus);

3) excess of the book balance over the actual one (shortage).

Conclusion

The accounting method includes the following methods and techniques, which are commonly called elements of the accounting method: documentation and inventory, valuation and calculation, accounts and double entry, balance sheet and reporting.

An accounting document is a written evidence of the legality and reality of a completed business transaction, which is a means of its legal registration. Depending on the degree of generalization of accounting information, the following types of accounting documents are distinguished: 1) primary accounting documents (Article 9 of Federal Law No. 129); 2) accounting registers (Article 10 of Federal Law No. 129); 3) financial statements documents (Chapter 3 of Federal Law No. 129).

According to the method of execution, documents drawn up are distinguished: a) manually; b) mechanized, i.e. executed on a typewriter or personal computer. Based on the place of preparation, accounting documents are divided into internal and external.

Accounting documents that do not meet at least one of the listed requirements are considered to be of poor quality.

Inventory is a method of checking the compliance of the actual availability of farm property in kind with accounting data: as an element of the accounting method, it is a means of observing and subsequent recording of phenomena and transactions that are not reflected in the primary documentation at the time of their occurrence. Therefore, inventory serves as a complement to documentation.

Inventory - checking the actual availability of farm property in kind. The reasons for conducting an inventory are different: errors during the release and reception of valuables; malfunctions of office equipment; the presence of processes not recorded by primary documents (shrinkage, shrinkage, spraying); theft and abuse; control over the actions of financially responsible persons.

Bibliography

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2. Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n “On approval of Guidelines for accounting of inventories.” Point 29.

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