Drawing up accounting. Accounting

Accounting for the use of profits in the organization is made on the basis of the decision of its members. Where can the profits be directed to? How to correctly reflect the use of profit in postings? You will find explanations on these issues in our article.

Accounting for profit generation

In accounting, there are 4 types of profit:

operating room
from other operations;
clean;
unallocated.

Operating profit is defined as a positive difference between the credit and debit turnover on account 90, which is transferred to account 99 at the end of the month:

Dt 90-9 Kt 99.

Profit from other operations is formed in the same order as the operating one. Only the amounts for calculation are taken from account 91:

Dt 91-9 Kt 99.

Net profit is calculated on a monthly basis after the closing of the balance between credit and debit turnovers on account 90 and account 91 and the accrual of income tax:

Dt 68 Kt 99.

Formation retained earnings is carried out once a year when the balance formed at the end of the year on account 99 is written off to account 84:

Dt 99 Kt 84.

You will find detailed explanations on determining the amounts of each type of profit and reflecting them in accounting in our articles:

Accounting for the use of profits in the organization

The use of profit in the organization should be carried out only on the basis of the decision of its founders (participants). All profit spending operations recorded in accounting, but not confirmed by the specified decision, will be considered illegal, and the financial statements will be unreliable.

The use of profits can be represented in a schematic form:

Let us consider in more detail the reflection in the postings of each of the directions for using profit indicated in the scheme.

External use of profits

Operation
Generated profit at the end of the year
Dividends, year-end bonuses accrued
Interim dividends, bonuses (for a quarter, half a year, 9 months). *Note!* This entry is not recorded in the chart of accounts, but from a logical point of view, interim dividends can only be paid out of net profit(account 99), since retained earnings (account 84) are formed only at the end of the year
Charitable payments to citizens, organizations
Financial assistance to employees

Internal passive use of profits

Internal active use of profits

When using profit for the development of the organization and covering losses for previous years, its movement is taken into account only on analytical accounts. In synthetic accounting, this movement is not reflected in any way. This fact is due to the fact that the profit received is not withdrawn from the current turnover, but continues to work.

The purchase of fixed assets, intangible assets and other costs for optimizing the organization's activities, made at the expense of profit, are taken into account in in the usual way without using account 84.

And in order to understand how much of the profit received is aimed at optimizing activities, and what remains unclaimed, it is recommended to open at least the following subaccounts to account 84 “Retained earnings”:

sub-account 1 "Profit received";
sub-account 2 "Profit in circulation";
sub-account 3 "Loss of previous years".

And when the participants of the organization make a decision on the use of profit, fix them with internal entries on account 84:

Dt 84-1 Kt 84-2 - the profit received is directed to the purchase of new equipment.
Dt 84-1 Kt 84-3 - the profit received is aimed at covering the losses of previous years.

Use of profits of non-profit organizations

Separately, it is necessary to single out the profit received by the NPO from its entrepreneurship. This profit can only be used by NGOs to carry out their statutory activities and related organizational expenses. It is impossible to distribute the profit received by an NPO between its participants and employees. Therefore, in accounting, the use of profit can be reflected in only one entry:

Dt 84 Kt 86 - the profit received is aimed at increasing targeted funds.

Results

When paying profit to the founders, employees of the organization or third-party citizens and organizations, it is written off to the accounts of settlements with recipients of funds. When attributing profit to an increase in the reserve and authorized funds of the organization, it is written off to the capital accounts. And when leaving profit in the turnover of the organization, its movement is recorded only in analytical accounting.

To the reference accounting in all organizations, regardless of the form of ownership, the same requirements are imposed, regulated by various normative documents. We list the main of these requirements.

1. The organization keeps accounting records of property, liabilities and business transactions through double entry on interrelated accounting accounts included in the working chart of accounts, which is accepted by organizations on the basis of the chart of accounts approved by state bodies.

2. Accounting records of property, liabilities and business transactions of organizations are kept in foreign currency Russian Federation- in rubles. Documentation of property, liabilities and other facts economic activity, register keeping financial statements carried out in Russian.

3. Compliance during the reporting year with the adopted accounting policy mandatory for all organizations. This policy, as a rule, provides for the following requirements: completeness, timeliness, prudence (avoid hidden reserves), priority of substance over form (based not so much on legal form as on economic content facts), consistency (equality of data analytical accounting turnover and account balances synthetic accounting on the last calendar day of each month), rationality (rational accounting based on the specifics of the activity and size of the organization).

4. In accounting, current production costs. performance of work and provision of services and costs associated with capital investments are taken into account separately.

5. The property belonging to the organization on the basis of ownership rights is accounted separately from the property of other legal entities held by this organization.

6. Accounting is kept by the organization continuously from the moment of its registration as legal entity before reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation.

7. Responsibility for the organization of accounting, the provision of financial statements, compliance with the law when performing business operations, ensuring, in cases established by the legislation of the Russian Federation, statutory audit carried by the leaders of the organizations.

To accounting tasks relate:

formation of complete and reliable information about the activities of the organization and its property status, necessary as internal users financial statements - to managers, founders, participants and owners of property of organizations, and external ones - to investors, creditors, etc.;
providing information necessary for internal and external users of financial statements to monitor the organization's compliance with the legislation of the Russian Federation in the course of its business operations, and their expediency. preservation and use of material, labor and financial resources in accordance with the approved norms, standards and estimates:
prevention of the occurrence of negative phenomena in financial and economic activities of organizations, identification and mobilization of on-farm reserves and forecasting the results of the organization's work on current period and for the future;
promote competition in the market.

In the literature on accounting in recent years, a new concept is often encountered - the principle of accounting.

The principle is the basis, initial, basic position of accounting as a science, which predetermines all subsequent statements arising from it. The main principles of accounting, in our opinion, can be considered as follows.

The principle of autonomy assumes that this or that organization exists as a single independent legal entity; the property of the organization is strictly separated from the property of its co-owners, employees and other legal entities. Accounting data represents single system, corresponding to the tasks of property management, obligations and business transactions carried out by the organization in the course of its functioning. Accounting elements that do not affect business processes removed from the accounting system as redundant. The accounting and balance sheet reflects only the property that is recognized as the property of this particular organization.

Double entry principle consists in reflecting economic phenomena, facts and transactions, predetermined by the use of double entry on accounts, simultaneously and for the same amount on the debit of one account and the credit of another accounting account.

The principle of the operating organization - assumes that the organization functions normally and will maintain its position in the market for the foreseeable future, repaying obligations to suppliers and consumers and other partners in in due course. This principle makes it necessary to link the assets of the organization with its future profit, which can be obtained with the help of these assets. This principle is of particular importance when assessing the property and liabilities of the organization.

The principle of objectivity (registration) consists in the fact that all business transactions must be reflected in accounting, be registered throughout all stages of accounting, confirmed by supporting documents on the basis of which accounting is maintained.

The principle of prudence (conservatism) implies a certain degree of caution in the process of forming judgments necessary for calculations made under conditions of uncertainty. which avoids overstating assets (or income) and understating liabilities (or expenses). The exercise of the prudence principle helps to prevent hidden reserves and excess inventories, knowingly understating assets (or income) or deliberately overstating liabilities (or expenses). Neglect of this principle will lead to the fact that the financial statements will cease to be neutral and, therefore, will lose reliability.

Accrual principle (conditional facts of economic activity) - all transactions are recorded as they occur, and not at the time of payment and refer to the reporting period when it was made this operation. This principle can be conditionally divided:

on the principle of recording income (revenue) - income is reflected in the period when it is recognized, and not paid;
the principle of conformity - the income of the reporting period must be correlated with the expenses due to which the income was received; expenses (income) related to the corresponding income (expenses) recognized in each reporting period are counted separately.

The principle of periodicity - regular, periodically recurring balance summarization of accounting information - preparation of the balance sheet and other forms of reporting for the year, half year, quarter, month; this principle ensures the comparability of reporting data, allows after the expiration of certain periods calculate financial results.

Principle of confidentiality lies in the fact that the content of internal accounting information is trade secret organization, for the disclosure of which and causing damage to the interests of an economic entity, liability is provided.

The principle of monetary measurement involves the quantitative measurement of the facts of economic activity and the use of the country's currency as a unit of measurement.

The principle of succession reasonable adherence to national traditions, achievements of domestic science and practice.

Accounting principles, being the basis, the general concept of accounting, contribute to the development of its standards. Non-observance or violation of these principles will lead to significant distortions of accounting information, to the loss of its objectivity and reliability and, consequently, to the impossibility of its use in the process of adoption management decisions aimed at improving the activities of the organization.

Requirements for information generated in accounting

Based on the main goal of accounting - to provide all users with the necessary information to make informed management decisions, the formation and development of production, economic and financial activities organizations and in accordance with the mentioned law, the main tasks of accounting are:

formation of complete and reliable information about the economic and financial activities of the organization, its property status and performance results, i.e. information necessary for making informed management decisions;

providing information necessary to control: I) compliance with the legislation of the Russian Federation in the course of the organization's business operations and their expediency: 2) the availability and movement of property and

obligations; 3) for the use of material, labor and financial resources in accordance with the approved norms, standards and estimates; . prevention of negative results of the financial and economic activities of the organization and the identification of internal reserves to ensure its financial stability. The information generated in the framework of accounting is used, as noted, to develop tactics and strategies for the development of the organization's activities.

Decisions made by users based on accounting information depend on the quality of this information. Therefore, the information generated in accounting should be useful for users. For information to be considered useful to them, it must meet the requirements of relevance, reliability and comparability. Such requirements are also called qualitative characteristics of information.

Relevance information is determined by its ability to influence decisions made by interested users, helping them evaluate past, present and future events, confirming or changing previous assessments of the organization's performance. The relevance (relevance) of information is influenced by its content and materiality. essential information is recognized, the absence or inaccuracy of which may affect the decisions of interested users.

Reliable considered information that does not contain material errors. To be reliable, information must objectively reflect the facts of economic activity. The latter should be reflected in accounting based not so much on their legal form, but on their economic content and business conditions, i.e. content must take precedence over form. Reliability of information is ensured by:

truthfulness- an objective representation of the actual state of affairs;
neutrality - information should be free from one-sidedness and should not influence the decisions and assessments of interested users in order to achieve predetermined results or consequences;
prudence(caution) - property and income should not be overstated, and liabilities and expenses should not be underestimated. At the same time, the creation of hidden reserves is not allowed. One of the specific manifestations of prudence is the reflection of profit in accounting only after the completion of business transactions (facts of economic activity), and loss - from the moment an assumption arises about the possibility of its (loss) occurrence;
completeness- information generated in accounting should reflect all the facts of economic activity.

Comparability means that interested users should be able to compare information about the organization for different periods time to determine trends in the financial position and financial performance of the organization. Users of the information should also be able to compare information about different organizations in order to compare them. financial position, financial performance and changes in financial position.

The requirement of comparability is ensured by ensuring that interested users are informed about the accounting policies adopted by the entity, any changes in those policies, and the impact of those changes on the financial position and financial performance of the entity. Ensuring comparability does not mean unification and does not imply any obstacles to the improvement of accounting rules and accounting procedures. The organization does not need to keep records of any fact of economic activity in the same way as before, if the adopted accounting policy does not ensure the implementation of the requirements of relevance and reliability.

In practice, it is often necessary to choose between different requirements. The challenge is to achieve optimal ratio between requirements. So, when forming information in accounting, factors that limit the relevance and reliability of information should be taken into account.

One of the factors that can limit the relevance of information is its timeliness. Excessive delay in providing information interested users may render it irrelevant. To ensure the timeliness of information, it is often necessary to provide it before all aspects of the business are known, thus to the detriment of the reliability of the information. Waiting for the moment when all aspects of the fact of economic activity become known can provide high reliability of information. but make it of little use to interested users, i.e. information will lose its relevance.

It should be noted that the benefit derived from accounting information must exceed the costs of preparing (obtaining) information. This means that accounting should not be cumbersome and the cost of maintaining it should be lower than the cost of the results expected from the use of the generated information.

As part of this article questions of accounting of operations of formation of the additional capital will be considered.

Reflection of additional capital in accounting

In accordance with 66 additional capital is included in the company's own capital. The amount of revaluation is taken into account as additional capital non-current assets conducted in accordance with the established procedure, the amount received in excess of the nominal value of the outstanding shares (share premium of the joint-stock company), and other similar amounts ( 68Regulations on accounting and financial reporting in the Russian Federation). The specificity of additional capital lies in the fact that it allows you to take into account operations that cannot be performed or at the expense of authorized capital or through profit.

To summarize information about additional capital Chart of accounts a passive account 83 “Additional capital” is provided. Chart of accounts does not suggest which sub-accounts are opened for account 83 "Additional capital". However, from the content 68Regulations on accounting and financial reporting in the Russian Federation it follows that the revaluation of non-current assets, share premium and other similar amounts are reflected in the balance sheet separately. To fulfill this requirement, an enterprise can open sub-accounts “Increase in the value of property during revaluation”, “Share premium”, etc.

Analytical accounting on account 83 "Additional capital" is organized in such a way as to ensure the formation of information on the sources of education and directions for the use of funds.

General procedure for the formation of additional capital

According to the credit of account 83 "Additional capital", the following are reflected:

increase in the value of non-current assets, revealed by the results of their revaluation - in correspondence with the accounts of assets for which the increase in value was determined;
the difference between sales and face value shares received in the process of formation of the authorized capital of the joint-stock company (during the establishment of the company, with a subsequent increase in the authorized capital) through the sale of shares at a price exceeding the nominal value - in correspondence with account 75 "Settlements with the founders".

The difference between the sale and par value of shares can also be formed due to the positive exchange rate difference in the case when contributions to the authorized capital are made in foreign currency and for the period from the moment the debt is recognized for the shareholder until the moment of payment, the exchange rate of foreign currency against the ruble has increased.

And now let's move on to a detailed consideration of the operations of generating additional capital.

Formation of additional capital due to the increase in the value of non-current assets

The procedure for the formation of additional capital as a result of an increase in the value of fixed assets is established PBU 6/01 “Accounting for fixed assets» . According to par. 5 p. 15 PBU 6/01 the amount of the revaluation of the fixed asset as a result of the revaluation is credited to additional capital, except for the following case. If the amount of the revaluation of a fixed asset object is equal to the amount of its writedown carried out in previous reporting periods and charged to the financial result as other expenses, then it (revaluation) is credited to the financial result as other income.

The change in the initial cost during the revaluation of the relevant objects is reflected in the debit of account 01 "Fixed assets" in correspondence with account 83 "Additional capital". At the same time, depreciation is subject to a proportional change by accounting entry on the debit of account 83 "Additional capital" and the credit of account 02 "Depreciation of fixed assets".

Example 1

The enterprise conducts a revaluation of fixed assets, the result of which is reflected in the accounting as of 01/01/2014. Previously, the object was not revalued. Excluding revaluation, the initial cost of the object is 76,271.19 rubles, depreciation - 24,843.20 rubles. The amount of revaluation on account 01 "Fixed assets" is 13,728.81 rubles, on account 02 "Depreciation of fixed assets", respectively, 4,471.77 rubles.

Example 2

The enterprise conducts a revaluation of fixed assets, the result of which is reflected in the accounting as of 01/01/2014. Previously, the object was subject to revaluation by way of its markdown with reference to the financial result: on account 01 "Fixed assets" - 14,854.04 rubles, on account 02 "Depreciation of fixed assets" - 2,970.81 rubles. Excluding second revaluation replacement cost the object is 143,226.73 rubles, depreciation is 28,645.37 rubles. According to the revaluation statement as of January 1, 2014, the amount of revaluation on account 01 "Fixed assets" is 18,984.71 rubles, on account 02 "Depreciation of fixed assets", respectively, 3,796.95 rubles.

The following entries will be made in accounting:

Contents of operation	Debit	Credit	Amount, rub.
31.12.2013
Reflected the amount of the revaluation of the fixed asset within the previously made markdown	01	91-1	14 854,04
Reflected the difference between the amount of recalculated depreciation and the amount of accumulated depreciation within the previously made markdown	91-2	02	2 970,81
Reflected the amount of the revaluation of the fixed asset in excess of the previously made markdown (18,984.71 - 14,854.04) rubles	01	83	4 130,67
Reflected the difference between the amount of recalculated depreciation and the amount of accumulated depreciation in excess of the writedown (3,796.95 - 2,970.81) rubles	83	02	826,14

Formation of additional capital at the expense of share premium

When forming or increasing the authorized capital of a JSC, in the event that shares are sold at a price higher than the nominal value, a difference is formed between the selling and nominal value of the shares. This difference is called share premium and based on Instructions for using the Planaccounts refers to the credit of account 83 "Additional capital" in correspondence with account 75 "Settlements with founders".

Despite the fact that only joint-stock companies can have share premium, an analogy is applied to LLC when they sell shares above par - this is indicated letters from the Ministry of Finance of Russiadated 15.09.2009 No. 03-03-06/1/582 ,dated 09.08.2004 No. 07-05-12/18 .

Example 3

The authorized capital of the LLC is fully paid up and amounts to 50,000 rubles. The meeting of participants decided to increase the authorized capital

by selling to a new participant a share with a nominal value of 10,000 rubles. at a price of 15,000 rubles. The share was paid on 09/09/2013. Registration of changes in the charter was made on 25.09.2013.

Formation of additional capital due to a positive exchange rate difference

Based Art. 6 federal law dated 09.07.1999 No.160-FZ "On foreign investment In Russian federation" foreign investors(unlike Russian ones) can contribute in foreign currency. In accordance with clause 14 PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency» the resulting exchange rate difference shall be credited to the additional capital of the enterprise.

Accounting entries for the formation of additional capital at the expense of the amounts of exchange differences are made in the following way:

1) debt formation foreign founder in the ruble valuation of this contribution in the founding documents - Debit 75 "Settlements with founders" Credit 80 "Authorized capital";

2) receipt from a foreign founder of foreign currency at the rate as of the date of crediting to a currency account - Debit 52 “Currency accounts” Credit 75 “Settlements with founders”;

3) reflection of a positive exchange rate difference in the event of an increase in the exchange rate of a foreign currency - Debit 75 “Settlements with founders” Credit 83 “Additional capital”.

Example 4

The value of the authorized capital of CJSC Volga, according to the charter, is 5 million rubles. The shares are distributed between two shareholders: Strelets LLC - 3 million rubles, Wolf Limited - 2 million rubles. According to the agreement on the establishment of CJSC Volga dated October 25, 2013, Strelets LLC pays its share in rubles, and Wolf Limited pays in US dollars in the amount of USD 63,167.60.

The state registration of CJSC Volga was made on 04.11.2013. The shares of Strelets LLC and Wolf Limited were paid on 11/12/2013.

The exchange rate of the US dollar as of October 25, 2013 is 31.6618 rubles/USD, as of November 12, 2013 - 32.6622 rubles/USD.

In the accounting of CJSC Volga, the following accounting records:

Contents of operation	Debit	Credit	Amount, rub.
04.11.2013
The authorized capital was formed at the expense of the share of Strelets LLC	75-1	80	3 000 000
The authorized capital was formed at the expense of the share of Wolf Limited	75-1	80	2 000 000
12.11.2013
A contribution was made by Strelets LLC	51	75-1	3 000 000
Contributed by Wolf Limited (USD 63,167.60 × RUB 32.6622/USD)	52	75-1	2 063 192,78
Additional capital was formed due to a positive exchange rate difference	75-1	83	63 192,78

Formation of additional capital at the expense of targeted financing

Based Instructions for using the Chart of Accounts the use of the amounts of target financing received in the form of investment funds is reflected in the debit of account 86 "Target financing" and the credit of account 83 "Additional capital".

Example 5

On October 25, 2013, the Voskhod Foundation received a charitable contribution from a legal entity for the Living Forest target program in the form of equipment book value 50 000 rub. The equipment was put into operation on 04.11.2013.

In accounting, the fund will make the following entries:

Contents of operation	Debit	Credit	Amount, rub.
25.10.2013
Target funds received	76	86	50 000
Equipment credited	08	76	50 000
04.11.2013
Equipment put into operation	01	08	50 000
The source of financing is reflected	86	83	50 000

Formation of additional capital at the expense of retained earnings

In addition to the above cases of formation of additional capital, the correspondence of account 83 “Additional capital” with account 84 “Retained earnings ( uncovered loss)". From this we can conclude that additional capital can be credited with amounts due to retained earnings of the enterprise.

Example 6

The Board of Directors of CJSC decided to replenish the additional capital of the enterprise in the amount of 5 million rubles. at the expense of retained earnings (minutes of the meeting dated December 17, 2013).

The following entry will be made in the accounting records:

Formation of additional capital at the expense of participants' contributions

The Tax Code allows the formation of additional capital through the receipt of funds in the form of property, property rights or non-property rights that are transferred to the enterprise in order to increase net assets respective shareholders or members ( pp. 3.4 p. 1 art. 251 Tax Code of the Russian Federation).

Example 7

The shareholders of the CJSC decided to contribute 4 million rubles in order to increase the company's net assets. in the additional capital of the company (minutes of the meeting dated December 19, 2013). Contributions were made by shareholders from 12/23/2013 to 12/25/2013.

The following entries will be reflected in the accounting records:

Account 75 "Settlements with founders" may be opened other than those provided Instructions for using the Chart of Accounts sub-accounts, for example 75-3 “Other settlements with founders”.

It is necessary to distinguish between receipts from shareholders (participants) to increase the net assets of the enterprise and other values received free of charge - in relation to the latter, there are no legal grounds to recognize them as additional capital. In accordance with Instructions for using the Chart of Accounts accounting for gratuitous receipts is kept on account 98 "Deferred income", sub-account 98-2 " Donations”, followed by writing off account 91 “Other income and expenses” as a credit.

Conclusion

Despite the fact that the article describes both provided and not provided Instructions for using the Chart of Accounts ways of forming additional capital, it makes sense to make a reservation in conclusion. Additional capital as part of the company's own capital occupies an intermediate position between the authorized capital and retained earnings. This kind of specificity of additional capital requires a conservative approach to its formation. According to the author, transactions with additional capital are best carried out within the framework of those cases that are expressly indicated Instructions for using the Chart of Accounts. A broad interpretation of the norms, although it does not contradict the law, can lead to infringement of the interests of either the enterprise itself or its participants. For example, replenishing the net assets of an enterprise not by increasing the authorized capital, but by forming additional capital does not increase the property of shareholders (participants). Or the following example: crediting retained earnings to additional capital can lead to the fact that the enterprise will lose its flexibility in the future, since the procedure for using additional capital is not as simple as using the profit left at the disposal of the enterprise.

ACCOUNTING DOCUMENTS
STANDARDS
ACCOUNTING REGISTERS
FORMATION
DEVELOPMENT
MANAGEMENT ACCOUNTING
ACCOUNTING

The article discusses the development of accounting since its inception, that is, from the ancient period to the present.

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One of the main events that served the development of human society is the emergence and improvement in the development of accounting.

The formation of economic accounting occurred about 6000 years ago. At that time, the methods and objects of accounting were inventory accounts, fixing accounting objects in natural meters, it was based on the idea of reflecting facts economic life in accounting documents. The data in the accounting registers were reflected in the same units of measurement as the facts of economic life. Accordingly, abstract units that could serve as an example of profit were not taken into account.

The economic sphere needed the formation of economic accounting, and in the future it was economic accounting that contributed to the formation of writing and mathematics. During development and change social formations there have been transformations and improvements in accounting and its concepts.

At each new stage in the development of society, documents appeared for registering and grouping accounting data, which were called accounting registers and various sequences and methods of their entries were used. The use of hardware contributed to the emergence of various forms of accounting, reflecting the features formed in accounting registers when working on technical means.

In the fourth century BC, Alexander the Great founded the city of Alexandria, in which the largest library of antiquity was collected, where more than 600,000 manuscripts were stored.

According to archaeologists, the clay tablets that were found in Mesopotamia were a tax exemption document, China had modernized accounting systems closer to 2000 BC, and the basics of double entry accounting and the term depreciation were in Rome.

The formation of accounting as a science takes place in the Middle Ages. It was during this period of time that the symbiosis of simple, double and budget accounting. The distinction in the history of accounting of these three paradigms is associated with different opinions of scientists, the first suggested that it was necessary to keep records of property and its changes; others, for more reliable results, recorded each such change twice; others believed that the purchased property is not taken into account in the turnover later monetary value this property loses its value.

The discovery of America by Christopher Columbus had a strong influence on the development of accounting. This is what contributed to the formation of more developed trade relations. This stage also includes the formation of banks and trading houses in Italy, which used an accounting system called the old Italian form of accounting.

In 1494, a mathematician of Italian origin, an algebraist of the fifteenth century, the monk Luca Pacioli, published the book “The totality of all arithmetic, geometry, the doctrine of proportions and relationships”, in this book one of the parts was called “Treatise on Accounts and Records”. In his treatise, he first introduced specific method double-entry bookkeeping of trade and credit operations medieval merchants. The financial balance was presented as an ordered sequence of operations. Recognized as the father of modern accounting.

In Rus', economic accounting originates in the ninth century. At that time, accounting was mainly used by princes, boyars, monasteries and churches. Compiled income and expense books, which are the accounting registers of that time.

In 1683, Peter the Great formed the Accounting Department, which included keeping records of the composition of the state treasury and control over the distribution of finances. For the first time, the position of an auditor appears, checking the state of the financial and economic activities of the state.

In the nineteenth century, accounting developed at an accelerated pace due to the prosperity of industry, commerce and banking.

In the middle of the twentieth century, there is a need to improve sectoral accounting, which is the key to rational economic management. With the development of production, trade relations, integration, economic accounting becomes one of the main links in economic relations.

Thus, it is to this period that the separation of accounting into an independent field of study is attached.

With the advent of the computer age and the use of hardware, accepted accounting has evolved. The accounting department starts new feature- organization of the company's activities, drawing up administrative reports and monitoring their implementation. In countries where there is a developed economic sphere accounting is usually divided into financial and managerial.

The division of accounting is associated with the desire to achieve goals that are aimed at increasing income, increasing the size of production, minimizing costs, Financial independence etc. In this regard, the task of managers and employees of the enterprise is to achieve the set goals, and they can be achieved when performing such functions as: planning, forecasting, monitoring the implementation of planned activities, operational management and regulation.

Appropriate information is necessary for the management functions to be performed. It is to achieve the foregoing that accounting is currently being formed on the basis of basic principles and accepted standards.

Accounting is unified in countries that develop on the basis of market economy in accordance with international standards financial reporting they are a set of terms, methods, rules and ways of keeping records. Standards are developed by highly qualified international organizations. At this time, twenty Provisions have been adopted in Russia regarding accounting.

Bibliography

I'M IN. Sokolov, V.Ya. Sokolov History of accounting: textbook, 2009. - 287 p.
Yu.I. Sigidov, G.N. Yasmenko Development of accounting methods for the financial results of agricultural organizations / Monograph, 2015. - 118 p.
Yu.A. Babaev, L.G. Makarova, K.S. Malyarenko and others. Accounting financial accounting: Proc. allowance, 2009. - 170 p.

Accounting in ancient Greece was carried out on tablets whitened with gypsum and on papyrus. Ancient accountants used clay shards for rough notes. Greece is known as the birthplace of the first counting device - the abacus. He reminded modern abacus and was a tool in the form of a plank. In Lydia (a state in Asia Minor), money first appeared in the form of coins. Naturally, throughout the region, this was a significant impetus for the development of accounting, in which coins were reflected at their purchase value. The ancient Greeks used material accounting based on inventory and the basis of accounting for settlements - counter current. The main information about the process of formation of accounting in the Hellenistic period is contained in the archive of Zenon1 and papyri from Tebtyunis2. Zeno, describing the accounting system that has developed in private estates, differentiated accounting depending on industries Agriculture, regulated the workflow, formulated as one of the goals of accounting the calculation economic result. Among the accounting registers that were kept in Zenon's economy on the principle of systematic recording, material, personal and financial accounts stand out. Reporting during this period was mandatory and served both for economic management and for fiscal purposes. The reports were checked by the counter method (collation method). The essence of such a check is to compare the same information coming from different financially responsible persons.

In ancient Rome, the development of accounting was completed ancient world. The Roman accounting system indirectly absorbed almost all the advantages and positive features of the Eastern and Greek accounting.

A unique achievement in the accounting of Ancient Rome is the emergence of a system of interconnected accounting books (codes). In the system of accounting registers of ancient Roman accounting, the first book was the adversaria (adversaria), which partially replaced and primary documentation. In the future, this account book will be called a memorial, or a memorial. It was intended for daily recording of the facts of economic life. In addition, there were two more books (codes): Codex accepti et expensi (cash book with reskontro) and Codex rationum domesticomm (a systematic record book in which each account was kept in its own measuring instrument: wine - in jugs, grain - in measures, cash - in money, etc.). In the first code, only accounts were given Money and calculations, in the second - all tangible accounts (for grain, pin, oils, pastures, livestock, feed, etc.). According to the accounts of the two codes, the balance was displayed (this concept already existed in the accounting department of that time).

Other books were kept in the accounting of Ancient Rome. They were supportive. Books, except for the adversary, were not supposed to have corrections. The income and expense book of the Roman banks (Argenti) was interconnected with the adversary as with a register of chronological records. In addition to the income and expense book, the bankers kept a book called the Codex rationum, which is usually translated as book of accounts. The invention of this book is an outstanding achievement of the Roman bankers. They implemented the idea of keeping separate accounts of credit managers (bankers) and customer accounts and gave it a book embodiment.

One of the achievements of Roman accounting is the presence of legal regulation of accounting. Roman law recognized the public importance of funding and obligated bankers to publish their accounts. Accounting registers began to be used as judicial argumentation.

During the Middle Ages, the foundations of modern accounting were laid. The reign of Charlemagne is characterized by the appearance inventory records as documents with systematic records. Thus, the inventory of one of the royal domains contained a description of the following groups of property: buildings and structures; household inventory; products that were subdivided according to their sources of origin (from own production, from fees of various kinds, from quitrent income) and by the time of formation (of the last year, the reporting year); cattle.

At the end of the 8th - beginning of the 9th centuries. instructions to managers about agricultural accounting appeared, which were contained in the capitularies of Charlemagne. The capitularies contained the obligation of the governors once a year (by Christmas) to submit an income statement. They also determined the procedure for the delivery of funds to the owner of the money and provided for the possibility of maintaining two separate registers for accounting for debit transactions: "Owner's Costs" and "House's Costs", and only one income register. All balances were recorded in a separate list. The calculation of balances was carried out on the basis of the calculation of property and current accounting data.

The turning point in the development of accounting was the introduction of Arabic numerals. The decisive role in this process was played by the “Book of the Abacus” (lat. Liber abaci), published in 1202, the main work of Fibonacci (Leonardo of Pisa), dedicated to the presentation and promotion of decimal arithmetic. Fibonacci was intimately familiar with the achievements of the ancient Greeks and Indians through Arabic translations. He was the first in Europe to propose the use of Arabic-Indic numerals, described the multiplication algorithm (which in the new system was immeasurably simpler than in the old Roman one) and showed how to convert numbers from old system into a new one. The Fibonacci book was written plain language and is designed for those who are engaged in practical account - primarily traders.

However, the process of introducing Arabic numerals dragged on for several centuries. So, in 1399, a law was issued in Florence prohibiting bankers from using Arabic numerals and obliging them to use Roman numerals or a verbal description in order to exclude the possibility of falsifying data. It should be noted that for a long time (until the 14th century) oral evidence was considered more reliable than written (it was assumed that the latter could be faked). This state of affairs led to a form of reporting in which the manager, in the presence of the owner or an authorized person, had to tell aloud about everything he saw, heard and did.

The use of Roman law, on the basis of which commercial law began to form, contributed to the growth in the accuracy and legal validity of records. Merchants began to create intermediary courts that developed certain requirements for accounts. The main accounting methods of this historical period were inventory and reporting.

By the XIII century. in Western Europe, a special system of accounting for cash transactions has developed. Here, first of all, the experience of the curia (the main administrative body of the Holy See and the Vatican) and monastic orders should be noted. Their cash books indicate that the first half of the book contained an account of income, the second - of expenditure. Books give an idea of a coherent system monetary accounting. Each credit entry contained the following information: date, amount in words (at the right edge of the page - in numbers), from whom the receipt of money followed, the basis for payment. The receipt of money in foreign currency, if any, was recorded, and in terms of papal money. The assessment in papal currency was written in words and figures. Each expense entry contained details: date, reference to the administrative document, indication of the recipient of money, amount (the procedure is similar to that used when recording income transactions), special purpose expenses, payment method. The year was indicated at the top of each page of the cash book. The corrections in the books were made as follows. If the matter concerned the amount, then the difference was recorded either as income or as an expense. The wrong entry was not crossed out, but underlined, and the correct text was written on top. Income and expense books were kept in two copies: one remained with the cashier, the other with the accountant. The persons who were entrusted with the maintenance of cash books took an oath.

In Western Europe, especially in England, until the XIX century. tags were distributed. The tags were boards on which cuts were made corresponding to a certain amount of payment. The process of their manufacture was as follows: a cut for 1000 pounds reached the thickness of the palm, 100 pounds - the width of the thumb, 20 pounds - the little finger, 1 pound - barleycorn; for a shilling - two counter grooves with a notch, a penny - one groove without a notch. The total length of the tag ranged from 12 to 20 cm. When the goods were sold, the board was split lengthwise, one half remained with the recipient (receipt), and the second was given to the payer (receipt). So "linear recording" was carried out. This technique was also widely used to reflect the registration of the movement of valuables within the economy (between financially responsible persons).

The tags were used both as “bills”, and as “checks” in free circulation, and as a means of paying off debts instead of cash. When releasing goods on credit, the seller made notches on two boards and gave one to the buyer, and kept the other. When paying the debt, "counter" marks-notches were made. In England, starting from the reign of Henry I (1100-1135), the treasury also issued tags. The tags lasted until 1834, when it was decided to burn the tags that had accumulated in the archives of Parliament.

In New Spain, the methods of accounting for cash transactions were different from other countries. The money was kept in a chest with three different locks. The keys were kept by the cashier, accountant and intermediary (the person who was given the key before opening the cash desk). The cash desk was opened only in the presence of three persons. It contained a cash book, bound, laced, indicating the number of numbered pages. Each page of the book was stamped and signed. In the first part of the book, income transactions were recorded, in the second - expenditure transactions. A copy of the book was kept in the accounting department, and once every six months the entries in both books were compared.

The beginning of accounting in the modern sense should be considered the emergence of double entry. Goethe wrote that double entry is "one of the most remarkable inventions of the human mind." The first book to describe the double-entry system was Benedetto Cotrugli's On Trade and the Modern Merchant, handwritten in 1458, but not printed until 1573. The first printed edition was a book by a Franciscan friar, mathematician, friend of Leonardo da Vinci - Luca Pacioli "The sum of arithmetic, geometry, the doctrine of proportions and relationships", published in 1494 in Venice. The eleventh treatise of this book was called "On Accounts and Records", in which Luca Pacioli gave a theoretical justification for double entry and summarized the practice of accounting that existed before him.

Luca Pacioli in his work formulated the purpose of accounting: "doing business in due order and as it should, so that you can get all kinds of information about both debts and claims without delay." Such a statement of the purpose of accounting allows us to highlight the economic and legal nature of accounting, to consider accounting as a tool effective management and a means of monitoring the fulfillment of obligations.

Describing double entry, Pacioli used a special approach - personification, identifying accounts with persons, real or supposed. In each operation, Pacioli has a debtor (debtor) and a trustee (creditor).

Accounting included two postulates, known as the postulates of Luca Pacioli:

the sum of debit turnovers is always identical to the sum of credit turnovers of the same system of accounts;
sum debit balances is always the same as the sum credit balances the same system of accounts.

The postulates are universal in nature and allow the use of double entry not only at the level of an individual enterprise, but also beyond it (for example, in economic statistics).

Luca Pacioli raised the question of the conditional nature of the chart of accounts, depending on the goals of management. “Accounts,” Pacioli wrote, “are nothing more than the proper order established by the merchant himself.”

Considering the accounting procedure, he describes the old Italian (Venetian) form of accounting, consisting of the Commemorative Book, the Journal and the General Ledger. Among other elements of the accounting methodology, Pacioli described inventory, valuation, accounts, and balance. Pacioli solved the problem of currency conversion that faced him by offering a conversion table.

The double entry described by Pacioli began to spread to the north of Europe. First, its appearance was recorded in France and Germany, then in England and Scandinavia, then in the west, in Spain and further, through the Atlantic Ocean, it penetrated into America. The double entry came to Russia through Poland. Later it appeared in China and Japan.

The practitioners of each country, where double entry appeared, introduced something into the method of their own, rebuilt and improved something in it. Pacioli's ideas were developed by scientists around the world. In 1525, Antonio Taliente published "The Torch of Arithmetic", where he introduced the name "double entry". Domenico Mancini in 1534 gave the first clear classification of accounts, dividing all accounts into “live” (personal, or settlement accounts) and “dead” (non-personal accounts, or cash and material assets). The German scientist Johann Gottlieb in 1531 showed the need to enlarge the reporting indicators included in the balance sheet. A book published by Girolamo Cardano in 1539 contains a list of Pacioli's mistakes. and also puts forward the idea of a cumulative statement. In 1534, the Dutch scientist Jan Imping recommended that not only completed operations, but also planned ones be included in the Memorial. The German scientist Wolfgang Schweiker in 1549 clearly formulated the purpose of accounting - the identification of profit; he noted that double entry allows you to find out the amount of profit; defined double entry as an accounting method; introduced the rule: “no entry without a document”; offered the first correspondence of accounts (250 postings).

In 1558, the Italian scientist Alvise Casanova proposed a balance sheet. His compatriot Angelo di Pietro in 1586 combined the methods of production and trade accounting on the basis of double entry. The Dutch scientist Simon van Stevin in 1608 extended double entry to the operations of the state economy. It is he who is considered the founder of macro accounting. He was one of the first to proclaim accounting as a science and began to study its history. His compatriots, the van Gezel brothers, around 1698 laid the foundations for the theory of two rows of accounts (they noted the different nature of the record for active and passive accounts).

The outstanding achievement of the French scientist Jacques Savary in 1675 was the division of accounting into synthetic and analytical. Mathieu de la Porte in 1685 described the French form of accounting, formulated the rule of double entry: "who gives out - is credited"; developed a detailed classification of accounts. In 1688, Francesco Garatti outlined the principles of a new Italian form of accounting (one accountant keeps a journal, the other warehouse accounting, personal accounts workers and employees).

Among the achievements of accounting XVIII and early XIX centuries It should be noted the description of new forms of accounting: German (Friedrich Gelwig, 1776); American (Edmond Desgrange, 1795); English (Edward Thomas Jones, circa 1790). In 1803, Pierre Boucher pointed out the need to use mixed forms of accounting. In 1817, François Quinet proposed a sales account and registers on cards.

In pre-revolutionary Russia, accounting developed in general according to the canons of accounting established by that time. I. Akhmatov, A. II. Rudanovsky, F.V. Ezersky tried to express in their writings and put into practice new ideas.

I. Akhmatov was a supporter of some French ideas. In his work "Italian or experienced accounting", he first stated the assertion that accounting is part of political economy(this was probably a consequence of the influence of de la Porte's ideas). The focus of I. Akhmatov is a chronological record: “The magazine is the center on which the whole machine turns, that is, such a book on which the whole order of other books depends”1. The main ledger, or "Journal Extract", should contain six synthetic accounts: "Cashier", "Expenses", "Commission Account", "Profit and Income", "Goods", "Capital". In addition, I. Akhmatov in his work paid attention to accounting in trade and factory accounting.

F.V. Ezersky - Russian economist, theorist and practitioner of accounting, publisher of the Journal of the Society of Accountants. He tried to give a purely financial interpretation of accounting, which turned out to be very close to the provisions of the French school. He is considered the creator of the most massive accounting courses in Russia. In the book “Deceptions, losses and errors hiding in the correct balances of the double Italian accounting system and the signs of fidelity of the Russian triple system” (1876), F. V. Ezersky proposed an original form of accounting reporting of his own. He insisted on using Russian words in accounting instead of borrowed terminology.

A. P. Rudanovsky was a Russian accountant who expounded "French doctrine painted in Italian colours." A.P. Rudanovsky built a balance, which included both statics (the balance itself) and dynamics (financial results report, which he called the budget). He insisted on the inadmissibility of revaluation of accounting objects, demanded that the resulting accounts be widely used, reflect indirect costs in the reporting period in which they arose, substantiated the accounting category of the fund (instead of capital). A.P. Rudanovsky proved that Chief Accountant should report only to the chief accountant of a higher level and never to the head of any link. The scientist repeatedly emphasized in his writings that assessment is the basis of accounting, and also proposed a new approach to the subject and method of accounting. An essential point in the theory of A.P. Rudanovsky was the concept of “balance rationing” introduced by him. Rationing, in his opinion, followed from the law of adaptation, which involved funding, reserving, budgeting. A.P. Rudanovsky proposed to distinguish natural inventory from counting, gave a number of ideas regarding the concepts of “fund”, “justification of the account”, “implementation”, “balance sheet only in a direct way”, “principles of accumulative statements”, etc.

The abolition of serfdom and the development of capitalism were a powerful stimulus for accounting thought in Russia. In its development, it went through several stages, the most important of which is associated with the names of major scientists of the second half of the 19th century: P. I. Reinbot, A. V. Prokofiev, I. F. Valitsky, S. F. Ivanov and E. E. Feldhausen. They represented traditional knowledge and were its spokesmen and at the same time became the authors of proposals aimed at developing the theory of accounting.

In the process of development of accounting came the understanding that the balance sheet reflects the movement of the business, on the basis of which it is possible to effectively adjust its development in order to obtain the greatest profit. The importance of such accounting was appreciated, and accounting became integral part doing business.

Essence and meaning of accounting

Management accounting is understood as a system for collecting, processing and providing accounting information for management needs. aim management accounting is the creation and maintenance of an information system in the organization. Consequently, the main task of management accounting is to prepare the necessary information for making optimal management decisions to improve the production process and thereby optimize the management process itself.

An essential part of management accounting is accounting and analysis of costs (cost). As noted earlier, management accounting is associated with the preparation of information for the management of economic entities. Organizational leaders and managers various levels Management, first of all, is interested in information about the amount of costs in order to optimize them. This information is necessary for managers when making decisions, planning and forecasting. Management accounting data is a commercial secret and is not subject to disclosure. Management accounting information should be more detailed, regular, clear and future-oriented than financial accounting data.

Tax accounting is a system for summarizing information to determine tax base on taxes. Basis tax accounting are data primary documents, grouped according to the order provided tax code RF. Tax accounting is carried out to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period, as well as to provide internal and external users with information to control the correctness of the calculation, the completeness and timeliness of the calculation and payment to the budget taxes and fees. The main part of tax accounting relates to the issues of formation tax base on income tax of enterprises and organizations.

All business entities are required to organize and maintain accounting records. Individual entrepreneurs and persons engaged in private practice may not keep accounting records, subject to tax accounting of income and expenses and (or) other objects of taxation. From January 1, 2013, all organizations are required to keep accounting records, regardless of the taxation system they apply. The only exceptions are structural units organizations established in accordance with the laws of foreign states located on the territory of Russia, in accordance with the legislation of the Russian Federation on taxes and fees, keeping records of income and expenses and (or) other objects of taxation.

Accounting records must be maintained continuously from the date state registration until the date of termination of activity as a result of reorganization or liquidation of an economic entity.

Accounting and storage of accounting documents must be organized by the head of the economic entity. To do this, the head of an economic entity must assign accounting to the chief accountant or other official of this entity. The head also has the right to conclude an agreement on the provision of accounting services with a specialized organization or specialist. For legal entities and individuals with whom an economic entity may enter into an agreement on the provision of accounting services, the following requirements are established:

have higher professional education;
have work experience related to accounting, preparation of accounting (financial) statements or audit activities for at least three years out of the last five calendar years, and in the absence of higher vocational education in the specialties of accounting and audit - at least five years out of the last seven calendar years;
not have an unexpunged or outstanding conviction for economic crimes.

At the same time, a legal entity must have at least one employee who meets the specified requirements, and individual should be fully consistent with them.

These requirements also apply to the chief accountant or other official who is responsible for accounting in the following economic entities:

in open joint stock companies (except for credit organizations);
insurance organizations and non-state pension funds;
joint-stock investment funds;
share management companies investment funds; economic entities whose securities are admitted to circulation at the auction stock exchanges and (or) other organizers of trade in the securities market (except for credit institutions);
management bodies of state off-budget funds;
management bodies of state territorial non-budgetary funds.

Requirements for the chief accountant of credit institutions are established by the Bank of Russia.

The head of the organization does not have the right to take over the accounting, with the exception of the heads of small and medium-sized businesses.

In credit institutions, managers are obliged to entrust accounting only to the chief accountant.

At present, situations often arise when the chief accountant does not agree with the head of the organization on the reflection in accounting of various objects of this accounting. All the consequences of such disagreements are regulated in detail:

1) the data contained in the primary accounting document, are accepted (not accepted) by the chief accountant or other official who is entrusted with accounting, or by the person with whom the contract for the provision of accounting services has been concluded, for registration and accumulation in accounting registers but on the written order of the head of the economic entity, who is solely responsible for the resulting information;

2) the accounting object is reflected (not reflected) by the chief accountant or other official who is entrusted with accounting, or by the person with whom the contract for the provision of accounting services has been concluded, in the accounting (financial) statements on the basis of a written order of the head an economic entity that is solely responsible for the reliability of the presentation of the financial position of the economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period.

Models for building accounting

The division of accounting systems of the countries of the world into separate models noted above is rather conditional.

Accounting regulation in Russia

compliance of federal and industry standards with the needs of users of accounting (financial) statements, as well as the level of development of science and accounting practice;
unity of the system of accounting requirements;
simplifying accounting methods, including simplified accounting (financial) reporting, for small businesses and certain forms of non-profit organizations;
application of international standards as the basis for the development of federal and industry standards;
providing conditions for the uniform application of federal and industry standards;
the inadmissibility of combining powers to approve federal standards and state control (supervision) in the field of accounting.

The regulation of accounting in Russia is carried out by state and non-state entities.

bodies state regulation accounting in the Russian Federation are the authorized federal body and the Bank of Russia.

The subjects of non-state regulation of accounting include self-regulatory organizations, including self-regulatory organizations of entrepreneurs, other users of accounting (financial) statements, auditors interested in participating in the regulation of accounting, as well as their associations and unions and others non-profit organizations pursuing the goals of the development of accounting.

Russia has a four-tier structure regulation accounting, which is formed by the following documents:

federal standards;
industry standards;
recommendations in the field of accounting;
economic subject standards.

An accounting standard is a document that establishes the minimum necessary requirements for accounting, as well as acceptable methods of accounting (clause 3, article 3 of the Law "On Accounting").

Federal standards are approved by the authorized body, which is currently the Ministry of Finance of Russia. These standards are mandatory for use by all economic entities, unless otherwise provided by these standards.

Federal standards for all economic entities, regardless of their type of activity, establish:

definitions and attributes of accounting objects, the procedure for their classification, the conditions for their acceptance for accounting and writing them off in accounting;
permissible methods of monetary measurement of accounting objects;
the procedure for recalculating the cost of accounting items expressed in foreign currency into the currency of the Russian Federation for accounting purposes;
requirements for accounting policies, including the determination of the conditions for its change, inventory of assets and liabilities, accounting documents and workflow in accounting, including types electronic signatures used to sign accounting documents;
the chart of accounts and the procedure for its application, with the exception of the chart of accounts for credit institutions and the procedure for its application;
composition, content and procedure for the formation of information disclosed in the accounting (financial) statements, including samples of forms of accounting (financial) statements, as well as the composition of annexes to balance sheet and the income statement and the composition of the appendices to the balance sheet and the income statement intended use funds;
the conditions under which the accounting (financial) statements give a reliable idea of the financial position of the economic entity as of the reporting date, the financial result of its activities and the cash flow for the reporting period;
composition of the last and first accounting (financial) statements during the reorganization of a legal entity
the composition of the latest accounting (financial) statements upon liquidation of a legal entity, the procedure for its preparation and the monetary measurement of objects in it;
simplified methods of accounting, including simplified accounting (financial) reporting, for small businesses.

These standards may establish special accounting requirements, accounting requirements for certain types of economic activity. All federal standards in without fail taken into account by economic entities in the formation of accounting policies.

It should be noted that international standards (IFRS) are not named among the documents in the field of regulation of Russian accounting, they are only the basis for the development of federal and industry standards.

All federal standards are developed and approved in accordance with the federal standards development program approved by the Law on Accounting. Bodies of state regulation of accounting and subjects of non-state regulation of accounting may submit proposals on the program for the development of federal standards to the authorized federal body. The authorized federal body approves the program for the development of federal standards in agreement with the Bank of Russia.

The program for the development of federal standards should be revised annually in order to ensure that federal standards meet the needs of users of accounting (financial) statements, international standards, the level of development of science and practice of accounting.

The authorized federal body ensures the availability of the program for the development of federal standards to the Bank of Russia, subjects of non-state regulation and other interested parties for familiarization.

Industry standards, as well as federal ones, are mandatory for use by accounting entities (subject to limitations and exceptions established by the standards themselves). They are developed by industry and departmental management bodies or the Russian Ministry of Finance. The standards of this level establish the features of the application of federal standards in certain types economic activity. Currently, the role of industry standards in the field of accounting regulation in institutions is performed by the instructions of the Ministry of Finance of Russia.

Accounting guidelines should be applied on a voluntary basis, provided that they do not interfere with the organization's activities. They are developed by industry and departmental management bodies or the Russian Ministry of Finance.

Standards at this level are adopted to ensure the correct application of federal and industry standards; reducing the cost of organizing accounting; dissemination of best practices in organizing and maintaining accounting, the results of research and development in the field of accounting. Advice in the field of accounting cannot be accepted in relation to organizational forms accounting, organization accounting services economic entities, accounting technologies, the procedure for organizing and implementing internal control of their activities and accounting, as well as the procedure for developing standards by these persons.

The standards of an economic entity must be developed and approved at the level of each economic entity by the head of this entity. These standards are intended to streamline the organization and conduct accounting at the organization level. The necessity and procedure for the development of standards of this level, their change or cancellation is approved independently by the head of economic entities.

The role of the standards of an economic entity is performed by the accounting policy of the institution and other orders and orders of the head of the institution, which clarify the organization of individual elements of accounting in a particular business entity. In this regard, these standards must be fully applied by all divisions of an economic entity, including branches and representative offices, regardless of their location.

The accounting policy of an organization is a set of accounting methods adopted by it. Accounting methods include methods for grouping and evaluating the facts of economic activity, repaying the value of assets, organizing workflow, inventory, using accounting accounts, organizing accounting registers, and processing information.

All business entities represented by the chief accountant or another person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining accounting records in an organization, must independently form their accounting policies. In this case, it is necessary to be guided by the legislation of the Russian Federation on accounting, federal and industry standards.

The accounting policy should include:

a working chart of accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;
forms of primary accounting documents, accounting registers, as well as documents for internal accounting reporting;
the procedure for conducting an inventory of the assets and liabilities of the organization;
methods of valuation of assets and liabilities;
document flow rules and accounting information processing technology;
the procedure for monitoring business transactions;
other solutions necessary for the organization of accounting.

When forming an accounting policy in relation to a specific accounting object, a method of accounting is selected from the methods allowed federal standards. In the event that federal standards do not establish a method of accounting for a specific accounting object, then organizations must independently develop such a method based on the requirements Russian legislation on accounting, federal and (or) industry standards.

The accounting policy adopted by the organization must be formalized by the appropriate organizational and administrative documentation. Organizational and administrative documents, as a rule, include orders and orders of the head.

All selected methods of accounting must be applied from January 1 of the year following the year in which the accounting policy was approved. They are mandatory for all branches, representative offices and other divisions of the organization, regardless of their location. Newly created organizations, as well as those business entities that have arisen as a result of reorganization, must choose accounting methods and draw up an accounting policy accordingly no later than 90 days from the date of state registration as a legal entity. At the same time, the accounting policy must be observed from the date of state registration of the legal entity.

Accounting policies must be applied consistently from year to year. However, in some cases this assumption cannot be met and the accounting policy must be changed. Changes in accounting policies may be made under the following conditions:

changing the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards;
development or selection of a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;
a significant change in the conditions of activity of an economic entity.

Basically, all changes in the accounting policy are made from the beginning of the reporting year, which is due to ensuring the comparability of accounting (financial) statements for several years.

All changes in documents entail certain consequences. The consequences of changes in accounting policies that have had or may have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows must be assessed in monetary terms. Estimation in monetary terms of the consequences of changes in accounting policies is made on the basis of data verified by the organization as of the date from which the changed method of accounting is applied.

Those changes in accounting policies that have had or are able to have a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are subject to separate disclosure in the financial statements of economic entities.

Questions and tasks for self-control

When was the accounting system of material assets formed, fixing the income, expenditure and their balance?
What country's achievement is the system of interconnected ledgers?
When did inventory as a method of accounting appear?
How evolved cash transactions with the development of the accounting system?
Give general characteristics"Books of the abacus" Fibonacci.
Who is considered the founder of double entry?
Who formulated the well-known postulates about the equality of the amounts of debit and credit turnovers on accounts?
Name domestic scientists and their main concepts that contributed to the development of accounting in Russia.
List the main accounting models.