Borodina V.V. Restaurant and hotel business

ORDER

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION 2

Appendix 1 14

BOOK (JOURNAL) OF ACCOUNTING FACTS OF ECONOMIC ACTIVITY 14

Appendix 2 15

STATEMENT OF ACCOUNTING FOR FIXED ASSETS, ACCRUED DEPRECIATION (WEAR) 15

Appendix 3 16

INVENTORY STATEMENT AND GOODS AND VAT PAID ON VALUES 16

Appendix 4 17

PRODUCTION COST STATEMENT 17

Annex 5 18

CASH AND FUNDS STATEMENT 18

Appendix 6 19

STATEMENT OF ACCOUNTING FOR SETTLEMENTS AND OTHER OPERATIONS 19

Appendix 7 20

IMPLEMENTATION RECORD STATEMENT 20

Appendix 8 21

STATEMENT OF ACCOUNTING FOR SETTLEMENTS AND OTHER OPERATIONS 21

Annex 9 22

STATEMENT OF ACCOUNTING FOR SETTLEMENTS WITH SUPPLIERS 22

Appendix 10 23

PAYMENT STATEMENT 23

Annex 11 24

STATEMENT (CHES) 24

Ministry of Finance of the Russian Federation order of December 21, 1998 N 64n on standard recommendations for organizing accounting for small businesses

(Rossiyskaya Gazeta ("Departmental Appendix"), N 48, 13.03.1999)

Pursuant to the Accounting Reform Program in accordance with international standards financial reporting, approved by the Government Decree Russian Federation dated March 6, 1998 N 283, I order:

2. Recognize invalid the Order of the Ministry of Finance of the Russian Federation dated December 22, 1995 N 131 "On Instructions on Accounting and Reporting and the Application of Accounting Registers for Small Businesses".

Minister of Finance

Russian Federation

M.Zadornov

According to the conclusion of the Ministry of Justice of the Russian Federation of January 14, 1999 N 302-VE Order of the Ministry of Finance of the Russian Federation of December 21, 1998 N 64n in state registration does not need (letter of the Ministry of Justice of Russia dated 14.01.99 N 302-VE).

Approved

by order

Ministry of Finance

Russian Federation

dated 21.12.98 N 64n

Standard recommendations on the organization of accounting for small businesses

1. General Provisions

1. These Standard Recommendations on the organization of accounting for small businesses (hereinafter - Model Recommendations) are developed in accordance with the Federal Law "On state support small business in the Russian Federation" and are intended for all small businesses that are legal entities under the laws of the Russian Federation, regardless of the subject and goals of their activities, organizational and legal forms and forms of ownership (with the exception of credit organizations) (hereinafter referred to as small enterprises).

Citizens who carry out entrepreneurial activity without education legal entity keep records of income and expenses in the manner prescribed by tax legislation Russian Federation.

2. A small business maintains accounting records in accordance with the unified methodological framework and rules established by the Federal Law "On Accounting", the Regulations on Accounting and Reporting in the Russian Federation, accounting regulations (standards), the Chart of Accounts for financial and economic accounting activities of enterprises, as well as these Model Recommendations.

3. According to federal law"About accounting" responsibility for the organization of accounting in small enterprises, compliance with the law in the implementation business transactions carry the leaders of small businesses.

The head of a small business can, depending on the volume of accounting work:

a) create an accounting service as structural subdivision headed by the chief accountant;

b) introduce the position of an accountant;

c) transfer, on a contractual basis, bookkeeping to a specialized organization (centralized bookkeeping) or to a specialist accountant;

d) keep accounting records personally.

4. Accepted by small business accounting policy approved by order or order of the person responsible for the organization and state of accounting.

It affirms:

working Chart of 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 used for registration of business transactions, for which standard forms primary accounting documents, as well as forms of documents for internal financial statements;

the procedure for conducting an inventory and methods for assessing types of property and liabilities;

document flow rules and accounting information processing technology;

the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.

5. The initial stage of accounting is the continuous documentation of all business transactions by compiling certain carriers of primary accounting information.

Small businesses can use the forms contained in the albums to document business transactions unified forms primary accounting documentation, departmental forms, as well as independently developed forms containing the relevant mandatory details provided for by the Federal Law "On Accounting" and ensuring the accuracy of accounting for business transactions.

The mandatory details of primary accounting documents include: the name of the document, the date of compilation, the name of the organization on behalf of which the document was drawn up, the content of the business transaction, the meters of the business transaction in physical and value terms, the names of the positions of the persons responsible for the business transaction and the correctness of its execution, personal signatures of the said persons.

Primary documents, according to which data are accepted for accounting, are checked in form (completeness and correctness of their execution) and in content (legality of documented operations, logical linking of individual indicators).

6. For the generalization, classification and accumulation of information contained in the primary accounting documents accepted for accounting, and its reflection on the accounts of accounting and in the financial statements, accounting registers are intended.

Unified journal - order form of accounting for enterprises, approved by letter of the USSR Ministry of Finance dated March 8, 1960 N 63;

Journal - order form of accounting for small businesses and economic organizations, approved by the letter of the USSR Ministry of Finance dated June 6, 1960 N 176.

When applying these letters, it is necessary to take into account the letter of the Ministry of Finance of Russia dated July 24, 1992 N 59 "On recommendations for the use of accounting registers in enterprises", as well as relevant industry guidelines developed by ministries and departments for enterprises in the relevant industries (construction, trade, supply and etc.);

A simplified form of accounting in accordance with these Standard Recommendations.

A small business independently chooses the form of accounting from those approved by the relevant authorities, based on the needs and scale of its production and management, the number of employees. So, small enterprises engaged in the material sphere of production are recommended to use the registers provided for in the journal-order form of accounting. Small businesses engaged in trade and other intermediary activities can use the registers from the simplified form of accounting, if necessary, using separate registers to account for certain values that prevail in their activities (commodity - inventories, financial assets, etc.), from a single journal-order form of accounting.

At the same time, a small business can independently adapt the applied accounting registers to the specifics of its work, subject to:

a unified methodological basis of accounting, which involves accounting based on the principles of accrual and double entry;

relationship between analytical and synthetic accounting;

continuous reflection of all business transactions in accounting registers on the basis of primary accounting documents;

accumulation and systematization of data from primary documents in the context of indicators necessary for the management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements.

Each economic entity, in accordance with Federal Law No. 402-FZ of 06.12.11 “On accounting» is obliged to keep accounting records (clause 1, article 6 of Law No. 402-FZ).

Among the measures envisaged by federal laws and other regulatory legal acts RF used in the implementation public policy in the field of development of small and medium-sized businesses in the Russian Federation, the legislator also named a simplified accounting system for small enterprises engaged in certain types of activities (clause 3, article 7 of the Federal Law of July 24, 2007 No. Entrepreneurship in the Russian Federation).

Small business entities

The criteria for classifying legal entities as small businesses (hereinafter referred to as SMEs) are defined in Article 4 of the mentioned Law No. 209-FZ. These include those entered in the Unified State Register of Legal Entities consumer cooperatives and commercial organizations(with the exception of state and municipal unitary enterprises) that meet the conditions specified in the law. For organizations, these are restrictions on the share of participation of legal entities in their authorized (share) capital, the number and volume of revenue (clause 1, article 4 of law No. 209-FZ). So:

the total share of participation of the Russian Federation, subjects of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital ( mutual fund) of these legal entities should not exceed 25% (except for the assets of joint-stock investment funds and closed mutual investment funds);
the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25%.

The last restriction does not apply:

on business companies whose activity is practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topology of integrated circuits, production secrets (know-how)), the exclusive rights to which belong to the founders (participants) of such business companies- budgetary scientific institutions or established state academies sciences to scientific institutions or budgetary educational institutions higher vocational education or educational institutions of higher professional education created by the state academies of sciences, as well as
for legal entities whose founders (participants) are legal entities included in the list of legal entities providing state support approved by the Government of the Russian Federation innovation activities in the forms established by Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and Technical Policy”.

Legal entities are included in the specified list in the manner established by the Government of the Russian Federation, subject to compliance with one of the following criteria. Legal entities are:

state corporations established in accordance with Federal Law No. 7-FZ of January 12, 1996 “On Non-Commercial Organizations”;
open joint stock companies, at least 50% of whose shares are owned by the Russian Federation, or
business entities in which the data is open joint-stock companies have the right to directly and (or) indirectly dispose of more than 50% of the votes attributable to voting shares (stakes) that make up the authorized capital of such business entities, -
or have the ability to appoint a sole executive body and (or) more than half of the collegiate executive body, as well as the ability to determine the election of more than half of the board of directors (supervisory board).

The average number of employees of an economic entity for calendar year is determined taking into account all its employees, including representative offices, branches and other separate subdivisions, as well as persons:

with whom civil law contracts and
who work part-time, taking into account the actual hours worked.

Proceeds from the sale of goods (works, services) excluding VAT or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values established by the Government of the Russian Federation for each category of small businesses. Wherein:

revenue from the sale of goods (works, services) for the calendar year is determined in the manner prescribed by the Tax Code of the Russian Federation;
book value of assets - in accordance with the legislation of the Russian Federation on accounting.

Marginal values of proceeds from the sale of goods (works, services) and book value assets are set by the Government of the Russian Federation once every five years.

At present, the maximum values of proceeds from the sale of goods (works, services) for the previous year, excluding VAT, are established by Decree of the Government of the Russian Federation dated 09.02.13 No. 101 and are:

RUB 60,000,000 - for a micro-enterprise;
RUB 400,000,000 - for small businesses.

O limit values the residual value of fixed assets and intangible assets in the specified decision is not said. Therefore, there is no restriction on the book value of the listed assets.

The category of a small business entity is determined in accordance with the highest value of the established condition. A change in the category of the subject occurs if the specified indicator (s) is higher or lower limit values within two calendar years following one after the other.

Regulations

Small business entities, based on the needs and size of their business activities, the number of employees, have the right to independently choose the form accounting from those currently in existence. Recall that the form of accounting is a system accounting registers, designed to group and summarize the information reflected in the accounts of accounting.

At the end of the nineties of the last century, financiers issued Standard recommendations on the organization of accounting for small businesses (approved by order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n). These recommendations regulated the features of accounting for SMEs. Economic entities were asked to adapt the accounting registers given in the standard recommendations to the specifics of their work, subject to:

unified methodological basis accounting, which involves accounting based on the principles of accrual and double entry;
continuous reflection of all business transactions in accounting registers on the basis of primary accounting documents;
accumulation and systematization of data primary documents in the context of indicators necessary for the management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements.

In the information of the Ministry of Finance of Russia No. ПЗ-3/2012 “On the Simplified Accounting and Accounting Reporting System for Small Business Entities”, published at the beginning of 2013, the main points of organizing accounting for SMEs are concentrated on the basis of these standard recommendations.

In the middle of last year, by the decision of the Presidential Council of the NP "Institute professional accountants and auditors” of Russia approved Recommendations for small businesses on the use of simplified accounting methods and preparation of accounting (financial) statements (Minutes No. 4/13 dated April 25, 2013) (hereinafter referred to as the SMP recommendations). These recommendations provide various options organization and accounting by small businesses, including micro-enterprises. SMP recommendations as opposed to standard recommendations normative document are not.

The recommendations of the SMP are largely correlated with the model recommendations. The purpose of creating the SMP recommendations, according to their authors, was the methodological support for the application of simplified accounting methods and the preparation of simplified accounting (financial) statements, provided for by the relevant regulatory legal acts governing accounting in the Russian Federation.

The Ministry of Finance of Russia in a letter dated March 19, 2014 No. 03-11-11 / 11952 reported that materials on a simplified accounting and reporting system for small businesses can be found on its website (www.minfin.ru) in the section "Accounting and audit / Accounting and reporting of small businesses”.

But, before proceeding to consider possible ways accounting by small businesses, let's dwell on some general points.

Organizational forms of accounting

Law No. 402-FZ imposes on the head of an economic entity the obligation to organize accounting and storage of accounting documents (clause 1, article 7 of Law No. 402-FZ). Depending on the volume of accounting work, more preferable organizational forms accounting for small businesses are as follows (clause 3, article 7 of law No. 402-FZ):

the presence of an accountant in the state;
transfer on a contractual basis of accounting to a specialized organization (centralized accounting) or to a specialist accountant;
bookkeeping by the manager.

When organizing SME accounting, one should proceed from the requirement of rationality, bearing in mind that the value of the information generated in accounting should be comparable to the costs of preparing this information.

Accounting policy

For accounting, a small business entity forms its accounting policy, guided by the legislation of the Russian Federation on accounting, federal and industry standards. Currently, the main requirements for the formation of an organization's accounting policy are set out in the Accounting Regulation "Accounting Policy of an Organization" (PBU 1/2008) (approved by order of the Ministry of Finance of Russia dated 06.10.08 No. 106n).

The accounting policy of the SPM is based on assumptions (clause 5 of PBU 1/2008):

property isolation;
business continuity;
the sequence in which accounting policies are applied, and
temporal certainty of facts economic life.

It must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality (clause 6 PBU 1/2008).

The accounting policy is formed by the chief accountant or another person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining accounting records, and is approved by the head of the SMP. At the same time, the following are approved (clause 4 PBU 1/2008):

form of accounting;
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;
forms of accounting registers;
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 the objects of accounting;
other solutions necessary for the organization of accounting.

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) movement Money, according to general rules, are reflected in the financial statements retrospectively (clause 15 of PBU 1/2008).

When reflecting retrospectively the consequences of a change in accounting policy, it is assumed that the changed accounting method has been applied from the moment the facts arose. economic activity of this type. Retrospective reflection of the consequences of a change in accounting policy is to adjust the opening balance under the item “Retained earnings ( uncovered loss)” for the earliest period presented in the financial statements. At the same time, the values of related financial statements items disclosed for each period presented in the financial statements are also adjusted. The adjustment is carried out as if the new accounting policy had been applied since the occurrence of the facts of economic activity of this type.

An exception is cases in which a monetary assessment of the consequences of a change in accounting policy in respect of periods preceding the reporting period cannot be made with sufficient reliability. In this case, the changed method of accounting is applied in relation to the relevant facts of economic activity that have taken place after the introduction of the changed method (prospectively).

Small businesses, on the other hand, have the right to reflect the consequences of changes in accounting policies that have had or may have a significant impact on their financial position, financial results of their activities and (or) cash flows prospectively (clause 15.1 PBU 1/2008).

When forming an accounting policy in relation to a particular accounting object, one method is selected from several methods allowed by the legislation of the Russian Federation, federal standards. The accounting methods chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document. At the same time, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.

Preferences in the application of PBU

Above is one of the indulgences provided by the SMP in terms of the consequences of a change in accounting policy. In addition, certain norms of accounting regulations provide them with peculiar preferences.

So, small businesses have the right to carry out a subsequent assessment of all financial investments in the manner prescribed by the Accounting Regulation "Accounting for financial investments" (PBU 19/02) (approved by order of the Ministry of Finance of Russia dated 10.12.02 No. 126n) for financial investments for which their current market value not defined.

Recall that for the purposes of the subsequent assessment, financial investments are divided (paragraph 19 of PBU 19/02):

for financial investments for which the current market value can be determined in accordance with the procedure established by the regulation, and
financial investments for which their current market value is not determined.

Financial investments, for which the current market value is not determined, are subject to reflection in accounting and in the financial statements as of the reporting date at their original cost (paragraph 21 of PBU 19/02). Consequently, small businesses can reflect all financial investments at their original cost.

The accounting regulation “Accounting for expenses on loans and credits” (paragraph 4, clause 7 of PBU 15/2008) allows SMEs to recognize all expenses on loans as other expenses (approved by order of the Ministry of Finance of Russia dated 06.10.08 No. 107n). Borrowing costs are generally recognized as other expenses, except for the part that is to be included in the cost. investment asset(paragraphs 1 and 2, clause 7 PBU 15/2008).

Recall that an investment asset is an object of property, the preparation of which for the intended use requires a long time and significant costs for the acquisition, construction and (or) manufacture. Investment assets include objects work in progress and construction in progress, which will subsequently be accepted for accounting by the borrower and (or) the customer (investor, buyer) as fixed assets (including land), intangible assets or other non-current assets.

The cost of an investment asset includes interest due to the lender (creditor) directly related to the acquisition, construction and (or) manufacture of such an asset.

The entities under consideration may not include borrowing costs in the cost of the investment asset, but take them into account in other expenses.

A significant error of the previous reporting year, revealed after the approval of the financial statements for this year, as you know, is corrected by entries in the accounting accounts in the current reporting period. In this case, the corresponding account in the records is account 84 “Retained earnings (uncovered loss)”. In addition, the organization must recalculate the indicators for the reporting periods that are reflected in the organization's financial statements for the current reporting year (clause 9 of the Accounting Regulation "Correction of errors in accounting and reporting" (PBU 22/2010), approved by order of the Ministry of Finance of Russia dated 28.06.10 No. 63n).

The recalculation is carried out by correcting the financial statements as if the error of the previous reporting period had never been made (retrospective recalculation). Retrospective recalculation is made in relation to comparative indicators starting from the previous reporting period presented in the financial statements for the current reporting year in which the corresponding error was made.

Small business entities have the right to correct significant mistake of the previous reporting year, identified after the approval of the financial statements for that year, without a retrospective recalculation in the manner prescribed by clause 14 of PBU 22/2010 (paragraph 6 of clause 9 of PBU 22/2010). The same paragraph establishes the procedure for correcting minor errors of the previous reporting period that were identified after the date of signing the financial statements for this year. Such errors are corrected by entries in the accounting accounts in the month of the reporting year in which they are identified. Profit or loss resulting from the correction of such errors is included in other income or expenses of the current reporting period.

Thus, SMPs can correct all errors identified after the date of approval of the financial statements as insignificant.

Small business entities The accounting regulation “Events after the reporting date” (PBU 7/98) (approved by order of the Ministry of Finance of Russia dated November 25, 1998 No. 56n) is applied when establishing the features of disclosing events after the reporting date in their financial statements (clause 2 PBU 7/98). The Ministry of Finance of Russia recommends that these entities, when applying this PBU, proceed from the requirement of rationality (clause 19.4 of information No. PZ-3/2012). They can reflect in the financial statements only significant events after the reporting date, without knowledge of which the users of the financial statements will not be able to reliably assess financial condition, cash flow or the results of the organization's activities (clause 6 PBU 7/98).

SMP has the right not to revaluate fixed assets and intangible assets (clause 15 of the Accounting Regulation "Accounting for Fixed Assets" (PBU 6/01), clause 17 of the Accounting Regulation "Accounting for Intangible Assets" (PBU 14/2007), approved . by orders of the Ministry of Finance of Russia No. 26n dated March 30, 01 and No. 153n dated December 27, 2007, respectively). In terms of intangible assets, they are also allowed not to reflect their impairment (clause 22 of PBU 14/2007).

Small business entities (with the exception of organizations - issuers of publicly placed valuable papers) may not apply the following accounting provisions:

"Accounting for contracts building contract"(PBU 2/2008) (approved by order of the Ministry of Finance of Russia dated 10.24.08 No. 116n) (clause 2.1 PBU 2/2008);
“Estimated liabilities, contingent liabilities and contingent assets"(PBU 8/2010) (approved by order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n) (clause 3 of PBU 8/2010);
“Information on related parties” (PBU 11/2008) (approved by order of the Ministry of Finance of Russia dated April 29, 08 No. 48n) (clause 3 of PBU 11/2008);
"Information on discontinued operations" (PBU 16/02) (approved by order of the Ministry of Finance of Russia dated 02.07.02 No. 66n) (clause 3.1 PBU 16/02);
“Accounting for corporate income tax settlements” (PBU 18/02) (approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n) (clause 2 PBU 18/02).

If the SME considers it necessary to apply the above provisions, which will allow it to facilitate the maintenance of accounting records and the presentation of financial statements, then it needs to make appropriate changes to its accounting policies for accounting purposes.

The presence of an accounting policy clause on the non-submission of information by segments in the financial statements allows him not to refer to the norms of the Accounting Regulation “Information by Segments” (PBU 12/2010) (approved by order of the Ministry of Finance of Russia dated 08.11.10 No. 143n).

Working Chart of Accounts

A small business entity reflects the facts of economic life by double-entry in interrelated accounting accounts included in its working chart of accounts.

As mentioned above, at the same time accounting policy the organization approves the working chart of accounts of accounting. Its SMP can be formed on the basis of a standard Chart of Accounts for accounting for the financial and economic activities of organizations (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). This chart of accounts should ensure that assets and liabilities, income and expenses are recorded in accounting registers according to accepted accounting accounts and thereby contribute to monitoring the availability of assets, the fulfillment of obligations, the receipt of income, the implementation of expenses and the reliability of accounting data.

For accounting, the SMP can reduce the number of synthetic accounts in its working chart of accounts compared to the standard chart of accounts. Thus, the model recommendations for the subject in question are invited to open for generalization of information:

on production stocks - account 10 "Materials" instead of accounts 10, 11 "Animals for growing and fattening", 15 "Procurement and purchase material assets" and 16 "Deviation in the value of material assets";
costs associated with the production and sale of products (works, services) - account 20 "Main production" instead of accounts 20, 21 "Semi-finished products of own production", 23 " Auxiliary production", 25 "General production costs", 26 " General running costs”, 28 “Marriage in production”, 29 “Service industries and farms”, 44 “Sales expenses”;
finished products and goods - account 41 "Goods" instead of accounts 41, 43 " Finished products”, 45 “Goods shipped”;
accounts receivable and accounts payable- account 76 "Settlements with different debtors and creditors" instead of accounts 71 "Settlements with accountable persons”, 73 “Settlements with personnel for other operations”, 75 “Settlements with founders”, 76, 79 “Intra-economic settlements”.

In the working chart of accounts, the organization may provide for the accounting of:

funds in banks on account 51 "Settlement accounts" instead of accounts 51, 52 "Currency accounts", 55 "Special accounts in banks", 57 "Transfers on the way";
capital on account 80 " Authorized capital» instead of accounts 80, 82 “Reserve capital”, 83 “Additional capital”, 81 “Own shares (shares)”;
financial results on account 99 “Profit and loss” instead of accounts 90 “Sales”, 91 “Other income and expenses”, 99 “Profit and loss”.

Reducing the number of synthetic accounts at the same time will entail the need to open additional sub-accounts for them for analytics.

So, in the general case, on account 90, systematization and accumulation of information on income and expenses for the conduct of ordinary activities is carried out. After that, the financial result from such activities is formed on this account. It represents the difference between the proceeds from the sale and the cost of sold products, goods (works, services). At the end of each reporting period, the balance (balance) from account 90 is transferred to account 99. The debit of account 99 reflects losses (losses, other expenses), and the credit shows profits (other income). Comparison of debit and credit turnover for the reporting period shows the final financial result of the reporting period.

If the working plan of accounts provides for accounting for financial results only accounts 99 (instead of accounts 90, 91 and 99), in order to determine the balance on this account (showing the final financial result of the reporting period), the SMP will need to open at least three sub-accounts for replaceable accounts, to which, in turn, will need to open sub-accounts of the second order.

cash method

Small businesses, with the exception of the issuer of publicly placed securities, may decide to use the procedure for recognizing proceeds from the sale of products, goods (works, services) after receipt of funds and other forms of payment, and expenses - after repayment of debt, that is, the cash method of accounting for income and expenses in accounting (clause 12 of the Regulations on accounting "Income of the organization" (PBU 9/99), clause 18 of the Regulations on accounting "Expenses of the organization" (PBU 10/99) (approved respectively by orders of the Ministry of Finance of Russia dated 06.05 .99 No. 32n, dated 06.05.99 No. 33n, clause 20 of standard recommendations, clause 5 of information No. PZ-3/2012)).

It would seem that organizations that:

use a simplified taxation system or
use the cash method of recognizing income and expenses in tax accounting(organizations can use this method, the amount of proceeds from the sale of goods (works, services) of which, excluding VAT, on average for the previous four quarters did not exceed 1,000,000 rubles for each quarter (clause 1 of article 273 of the Tax Code of the Russian Federation)), -
It is logical to use the cash method in accounting. However, unfortunately, there are practically no regulatory provisions for this method in the current accounting regulations. Only in the mentioned paragraph 20 of the standard recommendations it is indicated that the costs associated with the production and sale of products, works, services are reflected on account 20 “Main production” only in terms of paid material assets, services, paid wages, accrued depreciation and other paid costs.

Moreover, it is proposed to separately reflect until the receipt of funds (or property) in the debit of account 41 the actual cost of shipped (sold) valuables (works, services).

Let's try to analyze what records can be made under the cash method.

When applying this method, income from sales is recognized in accounting only at the time of receipt of funds to pay for the cost of goods, works, services, subject to the conditions specified in subparagraphs "a", "b", "c" and "e" of paragraph 12 PBU 9/99. Upon receipt of funds, the same paragraph 20 of the standard recommendations prescribes to debit the cash account in correspondence with the credit of account 90:

Debit 50 (51) Credit 90-1

Debit 50 (51) Credit 91-1

Other income included.

In case of debt repayment in another way - by mutual offset, transfer of compensation, etc. - it is proposed to make the following entries:

Debit 62 (76) Credit 90-1

Reflected revenue from the sale of goods, works, services;

Debit 76 Credit 91-1

Other income included.

If the funds are received, but the goods are not delivered, the work is not performed, the services are not provided, then the receipts are qualified as an advance payment. And they don't form accounting income by virtue of paragraph 3 of PBU 9/99. In this case, the posting is carried out in the accounting:

Debit 50 (51) Credit 62 (76)

Received advance payment for the delivery of products.

At the time of sale, income is recognized, which is reflected in the posting:

Debit 62 (76) Credit 90-1

Reflected the sale of products.

Due to the fact that incomes arise only after the receipt of funds, in the accounting of an organization using the cash basis, there is no accounts receivable in its usual sense. However, this does not mean that an organization can completely do without data on goods, works, and services performed, but not paid for. As a rule, settlements with counterparties are accounted for separately. In this situation, in our opinion, it is logical to use the special sub-account "Unpaid revenue" to account 76:

Debit 62 Credit 76 sub-account "Unpaid revenue"

Goods were shipped to the buyer (works were performed under the contract, services were rendered), payment for which was not made.

Upon receipt of funds, the debt of the buyer (customer) is closed and revenue is recognized:

Debit 51 Credit 62

Cash received;

Debit 76 subaccount "Unpaid proceeds" Credit 90-1

Reflected revenue from the sale of goods, works, services.

By general rule the expense is recognized when the conditions listed in paragraph 16 of PBU 10/99 are met. Under the cash method, these requirements are supplemented by a condition on repayment of debts to the counterparty (paragraph 2, clause 18 of PBU 10/99). There are no other references to accounting for expenses on a cash basis in accounting standards. Therefore, organizations should be guided by the general rules, adjusted for the basic principle of the cash basis.

At the time of acceptance of goods, works, services, the expense as such arises, but in accounting it is recognized after payment.

Purchased inventories must be credited to account 10, regardless of the fact of payment:

Debit 10 Credit 60

Materials received.

At this point, there is no expense, an asset appears on the balance sheet of the organization.

As a general rule, the cost of inventories is charged to expense accounts on the date they are transferred to production or to workplaces. When using the cash method, posting:

Debit 20 (23, 25, 26) Credit 10

The cost of materials transferred to production is taken into account -

used only if the invoice for them has been previously paid to the supplier.

If inventories are released into production, the cost of which has not yet been paid, then the organization is not entitled to recognize the expense. However, not reflecting their disposal from the warehouse will be somewhat incorrect. In such a situation, one should use by analogy with the explanations given in the aforementioned paragraph 20 of the model recommendations, which commented on the accounting procedure in a trade organization. Therefore, it suggests opening a separate sub-account for account 10 “Unpaid inventories transferred to production”:

Debit 10 subaccount "Unpaid inventories transferred to production" Credit 10

The cost of unpaid materials transferred to production has been taken into account.

At the time of repayment of accounts payable to the supplier, the value of the assets reflected in this sub-account is written off to expenses:

Debit 60 Credit 51

Repaid the debt for the delivered materials;

Debit 20 Credit 10 sub-account "Unpaid inventories transferred to production"

The cost of materials is included in the costs.

Based on this in analytical accounting it is advisable to reflect separately paid and unpaid inventories.

Transfer of prepayment for works, services third parties does not lead to the formation of an expense (clause 3 PBU 10/99):

Debit 60 (76) Credit 51

An advance payment for the work performed (services rendered) is listed.

At the time of acceptance of works, services, a record is made:

Debit 20 (91-2) Credit 60 (76)

Works performed (services rendered) are taken into account in expenses.

Expenses in the form wages appear in accounting only after its payment. When accruing it, you can use the subaccount "Unpaid expenses" of account 97 "Deferred expenses":

Debit 97 subaccount "Unpaid expenses" Credit 70

Wages accrued.

When paying wages, the following expenses are recognized:

Debit 70 Credit 50 (51)

Paid (transferred to the employee's card account) wages;

Debit 20 (44) Credit 97 sub-account "Unpaid expenses"

Payroll is included in expenses.

But the amount of the advance paid to employees is not an expense. Their payment is accompanied by posting:

Debit 70 subaccount "Salary for the first half of the month" Credit 50 (51)

Paid wages for the first half of the month.

And only at the time of payroll for the corresponding month, the amount of the advance becomes an expense:

Debit 20 Credit 70 subaccount "Salary for the first half of the month"

The paid amounts of wages for the first half of the month are taken into account in expenses.

Expenses in the form tax payments and insurance contributions to government off-budget funds taken into account only after the transfer of funds to the accounts Federal Treasury. When calculating them, it is logical to use the mentioned sub-account "Unpaid expenses" of account 97:

Debit 97 sub-account "Unpaid expenses" Credit 68 (69)

Tax payments accrued insurance premiums to state non-budgetary funds).

After they are paid, the following entries are made:

Debit 69 (68) Credit 51

Insurance premiums (tax payments) are listed;

Insurance premiums and tax payments are taken into account in expenses.

Assets that meet the requirements specified in paragraph 4 of PBU 6/01 are accepted for accounting as part of fixed assets in accordance with general rules. Expenses are taken into account on the basis of invoices of suppliers and contractors and own calculations. Account 08 “Investments in fixed assets»corresponds to accounts 02, 10, 60, 69, 70, 76, etc.:

Debit 08 Credit 02, 10, 60, 69, 70, 76, etc.

Reflected the costs associated with the acquisition of fixed assets;

Debit 01 Credit 08

The object of fixed assets was put into operation.

The cost of fixed assets is transferred to the cost of goods, works, services through the depreciation mechanism. Under the cash method of recognition of expenses, depreciation is carried out only on fixed assets that are fully paid to suppliers. If depreciation is charged on an object that has not been fully paid, then its calculated values \u200b\u200bshould be attributed to the same mentioned sub-account “Unpaid expenses” of account 97:

Debit 97 subaccount "Unpaid expenses" Credit 02

Depreciation has been charged on an unpaid fixed asset.

When repaying debts for included costs, the accrued depreciation amount is taken into account in expenses for ordinary species activities or other expenses:

Debit 20 (91-2) Credit 97 sub-account "Unpaid expenses"

The accrued depreciation amount is taken into account in expenses.

Expenses in accordance with paragraph 17 of PBU 10/99 are subject to recognition in accounting, regardless of the intention to receive revenue, other or other income and on the form of expenditure (cash, in kind and otherwise). Expenses accumulated on expense accounts must be written off to financial results. The corresponding procedure is set out in paragraph 19 of PBU 10/99. Expenses are reflected in the profit and loss account, taking into account the relationship between incurred expenses and receipts (correspondence of income and expenses). This means that the cost of goods, works, and services sold is written off to the debit of account 90 at the same time as the proceeds are credited to this account (Instructions for the application of the chart of accounts for accounting of financial and economic activities of organizations (approved by the aforementioned order of the Ministry of Finance of Russia No. 94n)).

It should be recognized that the above provision from paragraph 20 of the standard recommendations on reflecting the cost of shipped (sold) goods in the debit of account 41 (separately) until the receipt of funds from the buyer is consistent with the principle of matching income and expenses. However, the model recommendations are silent on the accounting procedure for partial payment goods by the buyer and upon receipt of proceeds for the sold goods that have not yet been paid to the supplier.

So, upon receipt of funds for the goods shipped under the contract, the organization is obliged to reflect the income in accounting, even if this product has not yet been paid to the supplier (accounting accounts payable is formed). If the debt to the supplier is repaid in the next month, then the organization will be forced to recognize the expense at that moment, while the income was taken into account earlier. Therefore, the principle of matching income and expenses under the cash method of accounting for income and expenses, in our opinion, is not applicable. Also, for this reason, the provision of paragraph 3 of clause 19 of PBU 10/99 on the distribution of expenses between reporting periods using account 97.

Note that in some cases, the accounting cash method and the cash method, according to which income and expenses are calculated when calculating income tax and tax paid under “simplified”, differ. For example, raw materials and materials in tax accounting can be taken into account in tax expenses in the period in which the conditions for their payment and transfer to production are met simultaneously (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation). "Simplifiers" take into account their cost in expenses at the time of debt repayment by debiting funds from the taxpayer's current account, payment from the cash desk, and with another method of debt repayment - at the time of such repayment (Subclause 1, Clause 2, Article 346.17 of the Tax Code of the Russian Federation) . With the cash method of accounting, the cost of paid materials is not written off to the financial result, but only to account 20 at the time of release into production. The cost of materials will affect the financial result indirectly - as part of the cost of manufactured products and only after its sale.

In addition, when using the cash method, a complete picture of the results of economic activity and financial position the organization, unfortunately, will not receive it, since the financial statements generated using this method do not carry complete information both for the economic entity itself and for external users.

Based on this, in accounting it is still more logical to use the accrual method familiar to everyone, because it is unlikely that the considered cash method of accounting for income and expenses will lead to the coincidence of tax and accounting data.

Primary accounting documents

Each fact of economic life (transaction, event, operation) is subject to registration by primary accounting document(Clause 1, Article 9 of Law No. 402-FZ). Primary accounting documents that document facts of economic life that did not take place, including those underlying imaginary and feigned transactions, should not be accepted for accounting.

The primary accounting document must be drawn up at the time of the fact of economic life, and if this is not possible, immediately after its completion. Such a document may be drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

For accounting, SMEs can use the forms of primary accounting documents:

developed independently (as samples, the SMP can, for example, use the forms contained in the albums of unified forms of primary accounting documentation);
stipulated by the recommendations adopted by the bodies not state regulation accounting;
other recommended forms.

The forms of primary documents used to formalize the facts of economic life must be approved by the head of the economic entity. At the same time, each primary accounting document must contain all the required details, statutory No. 402-FZ. According to paragraph 2 of Article 9 of Law No. 402-FZ, they are:

Title of the document;
date of preparation of the document;
the name of the SMP that compiled the document;
the content of the fact of economic life;
the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

the title of the position of the person (persons) who made (completed) the transaction, operation and responsible (responsible) for the correctness of its execution or the title of the position of the person (persons) responsible (responsible) for the correctness of registration of the event;

signatures of the said persons indicating their surnames and initials or other details necessary for the identification of these persons.

The head also determines the list of persons who have the right to sign specific primary accounting documents.

Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies, in particular the Bank of Russia. Correction in the primary accounting document must contain the date of correction, as well as the signatures of the persons who drew up the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons (clause 7, article 9 of law No. 402-FZ ).

Accounting registers

In the accounting registers are not allowed:

omissions or withdrawals during registration of accounting objects;
registration of imaginary and feigned objects of accounting.

For the purposes of Law No. 402-FZ:

an imaginary object of accounting is understood as a non-existent object reflected in accounting only for appearance (including unfulfilled expenses, non-existent obligations, facts of economic life that did not take place);
a sham accounting object is understood as an object reflected in accounting instead of another object in order to cover it (including through a sham transaction).

The head of the SMP approves the list and forms of accounting registers used. Accounting registers can be compiled on paper and (or) in the form of electronic documents signed with an electronic signature.

The mandatory details of each accounting register are (clause 4, article 10 of Law No. 402-FZ):

name of the register;
the name of the SMP that compiled the register;
date of beginning and end of maintaining the register and (or) the period for which the register was drawn up;
chronological and (or) systematic grouping of the facts of economic life;
the value of the monetary measurement of the facts of economic life, indicating the unit of measurement;
the names of the positions of persons responsible for maintaining the register;
signatures of persons indicating their surnames and initials or other details necessary to identify persons responsible for maintaining the register.

Corrections not authorized by persons responsible for their maintenance are not allowed in accounting registers. Each correction must contain the date of the correction, as well as the signatures of the persons responsible for maintaining the relevant register, indicating their surnames and initials or other details necessary to identify these persons.

SMP develops accounting registers in relation to the specific conditions of its activities, subject to:

a unified methodological basis of accounting, which involves accounting by means of double entry in accounting accounts, unless otherwise established by the accounting policy of the SMP;
relationship between analytical and synthetic accounting data;
continuous reflection of all the facts of economic life in accounting registers on the basis of primary accounting documents;
accumulation and systematization of data from primary accounting documents in the context of indicators sufficient for the needs of SME management and control of its activities, as well as for the preparation of accounting (financial) statements and other information submitted in accordance with federal laws.

Primary accounting documents and accounting registers are subject to storage by an economic entity for the periods established in accordance with the rules for organizing state archiving, but not less than five years after the reporting year (clause 1, article 29 of law No. 402-FZ). It is this period that is precisely established for the storage of these documents and registers by the List of typical managerial archival documents generated in the course of activities government agencies, bodies local government and organizations, indicating the periods of storage (approved by the order of the Ministry of Culture of Russia dated 08.25.10 No. 558) (positions 361, 362 of the list).

To be continued

Simplified accounting methods, including simplified accounting (financial) reporting, in accordance with paragraph 4 of Article 6 of Law No. 402-FZ, have the right to apply:

small businesses;
non-profit organizations, with the exception of entities listed in subparagraph 2 of paragraph 4 of Article 6 of Law No. 402-FZ;

organizations that have received the status of participants in the project for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center”.

Newly created organizations during the year in which they are registered can be classified as small businesses if their indicators of the average number of employees, proceeds from the sale of goods (works, services) or the book value of assets (residual value of fixed assets and intangible assets) for the period that has passed since the date of their state registration, do not exceed the maximum established values (clause 5, article 4 of law No. 209-FZ).

A newly created organization, an organization that has arisen as a result of reorganization, draws up the chosen accounting policy in accordance with PBU 1/2008 no later than 90 days from the date of state registration of the legal entity. The accounting policy adopted by the newly created organization is considered applicable from the date of state registration of the legal entity (clause 9 PBU 1/2008).

The presence of an accounting policy clause on the non-submission of information by segments in the financial statements allows him not to refer to the norms of the Accounting Regulation "Information by Segments" (PBU 12/2010) (approved by order of the Ministry of Finance of Russia dated 08.11.10 No. 143n).

The average number of employees for the previous calendar year for small businesses should not exceed 100 people inclusive. At the same time, micro-enterprises are singled out, the average number of employees in which does not exceed 14 people.

The main requirements for the formation of an organization's accounting policy are set out in the Accounting Regulation "Accounting Policy of an Organization" (PBU 1/2008).

Paragraph 6.1 of PBU 1/2008 provides micro-enterprises with the opportunity to maintain accounting records using a simple system (without double entry). And such a decision should be recorded in their accounting policies.

SMP can correct all errors identified after the date of approval of the financial statements as minor.

At the end of the reporting year, when compiling the annual financial statements, account 99 is closed. At the same time, the final entry in December amount net profit(loss) of the reporting year is debited from account 99 to the credit (debit) of account 84 “Retained earnings (uncovered loss)” (SMEs can also choose this accounting option).

As a general rule, an expense is recognized when the conditions listed in paragraph 16 of PBU 10/99 are met. Under the cash method, these requirements are supplemented by a condition on repayment of debts to the counterparty (paragraph 2, clause 18 of PBU 10/99).

Expenses in the form of tax payments and insurance contributions to state off-budget funds are taken into account only after the transfer of funds to the accounts of the Federal Treasury.

The principle of matching income and expenses under the cash method of accounting for income and expenses, in our opinion, is not applicable. Also, for this reason, the provision of paragraph 3 of clause 19 of PBU 10/99 on the distribution of expenses between reporting periods using account 97 does not apply.

The primary accounting document must be drawn up at the time of the fact of economic life, and if this is not possible, immediately after its completion.

Reserves, funds, provided by law Russian Federation, and the costs of their creation.

Vladimir MALYSHKO, PBU expert

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER
dated 21.12.98 N 64n

Pursuant to the Accounting Reform Program in accordance with international standards financial statements approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, I order:

Minister of Finance
Russian Federation
M.Zadornov

According to the conclusion of the Ministry of Justice of the Russian Federation of January 14, 1999 N 302-VE, Order of the Ministry of Finance of the Russian Federation of December 21, 1998 N 64n does not need state registration (letter of the Ministry of Justice of Russia of January 14, 1999 N 302-VE).

Approved
by order
Ministry of Finance
Russian Federation
dated 21.12.98 N 64n

TYPICAL RECOMMENDATIONS
ON THE ORGANIZATION OF ACCOUNTING FOR SUBJECTS
SMALL BUSINESS

1. General Provisions

1. These Standard Recommendations on the organization of accounting for small businesses (hereinafter referred to as the Standard Recommendations) have been developed in accordance with the Federal Law "On State Support for Small Business in the Russian Federation" and are intended for all small businesses that are legal entities under the legislation of the Russian Federation. Federation, regardless of the subject and goals of activities, organizational and legal forms and forms of ownership (with the exception of credit institutions) (hereinafter referred to as small enterprises).

Citizens engaged in entrepreneurial activities without forming a legal entity keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation.

Chart of accounts

3. In accordance with the Federal Law "On Accounting", the heads of small enterprises are responsible for the organization of accounting at small enterprises, compliance with the law when performing business operations.

The head of a small business can, depending on the volume of accounting work:

a) create accounting service as a structural unit headed by the chief accountant;

b) introduce the position of an accountant;

c) transfer, on a contractual basis, bookkeeping to a specialized organization (centralized bookkeeping) or to a specialist accountant;

d) keep accounting records personally.

4. The accounting policy adopted by a small business is approved by order or order of the person responsible for the organization and state of accounting.

It affirms:

working Chart of 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 used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
the procedure for conducting an inventory and methods for assessing types of property and liabilities;
document flow rules and accounting information processing technology;
the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.

5. The initial stage of accounting is the continuous documentation of all business transactions by compiling certain carriers of primary accounting information.

To document business transactions, small businesses can use the forms contained in the albums of unified forms of primary accounting documentation, departmental forms, as well as independently developed forms containing the relevant mandatory details provided for by the Federal Law "On Accounting" and ensuring the reliability of the reflection in accounting of committed business transactions. operations.

To required details primary accounting documents include: the name of the document, the date of compilation, the name of the organization on behalf of which the document was drawn up, the content of the business transaction, the meters of the business transaction in kind and value terms, the names of the positions of the persons responsible for the business transaction and the correctness of its execution, the personal signatures of the indicated persons.

Unified journal - order form of accounting for enterprises, approved by letter of the USSR Ministry of Finance dated March 8, 1960 N 63;

Journal - order form of accounting for small enterprises and economic organizations, approved by letter of the USSR Ministry of Finance dated June 6, 1960 N 176.

A simplified form of accounting in accordance with these Standard Recommendations.

A small business independently chooses the form of accounting from those approved by the relevant authorities, based on the needs and scale of its production and management, the number of employees. So, small enterprises engaged in the material sphere of production are recommended to use the registers provided for in the journal-order form of accounting. Small businesses engaged in trade and other intermediary activities can use the registers from the simplified form of accounting, if necessary, using separate registers to account for certain values that prevail in their activities (inventory, financial assets etc.), from a single journal - order form of accounting.

At the same time, a small business can independently adapt the applied accounting registers to the specifics of its work, subject to:

a unified methodological basis of accounting, which implies accounting based on the principles of accrual and double entry;
relationship between analytical and synthetic accounting data;
continuous reflection of all business transactions in accounting registers on the basis of primary accounting documents;
accumulation and systematization of data from primary documents in the context of indicators necessary for the management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements.

2. Organization of accounting

7. Reflection of business transactions in the system of accounting accounts and accounting registers used by a small enterprise is carried out by means of double entry. The essence of double entry is the interconnected reflection of each transaction performed simultaneously on two accounting accounts. For example, a transaction for the purchase of materials interconnects the indicators reflected in the account for the purchase of valuables (the debit of account 10 "Materials") and the accounts for accounting for settlements or funds paid to the supplier (credit of accounts 60 "Settlements with suppliers and contractors", 51 "Settlement account ", etc.), the accrual of the amount of wages is interconnected by the indicators reflected in the accounts of the cost of production of products (works, services) (the debit of account 20 "Main production", etc.), and the accounts of the accounting of calculations for the remuneration of employees of the enterprise ( credit of account 70 "Calculations for wages"), etc.

8. For small businesses with a simple technological process for the production of products, performance of work, provision of services and with a small number of business transactions (as a rule, no more than one hundred per month), it is recommended to use a simplified form of accounting.

To organize accounting in a simplified form of accounting, a small business, on the basis of a standard Chart of Accounts for accounting for financial and economic activities of enterprises, draws up a working Chart of Accounts for accounting for business operations, which will allow you to keep records of funds and their sources in accounting registers for main accounts and thereby ensure control over the availability and safety of property, fulfillment of obligations and reliability of accounting data.

By order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n, it was approved Chart of accounts accounting of financial and economic activities of organizations and Instructions for its application, which came into effect on January 1, 2001. At the same time, the transition to the application of the new Chart of Accounts is carried out as soon as the organization is ready during 2001.
In connection with the publication of the said Order, the Order of the Ministry of Finance of the USSR dated 11/01/1991 N 56 "On approval of the Chart of Accounts for accounting of the financial and economic activities of enterprises and Instructions for its application" (Order of the Ministry of Finance of the Russian Federation dated 12/29/2000 N 123n) is not applied on the territory of the Russian Federation .

Small businesses may use the following working Chart of Accounts as a guide.

Chapter	Account name	Account number	Type of activity where the account is mainly used
1	2	3	4
Fixed assets and other non-current assets	fixed assets	01	All activities
	Depreciation of fixed assets	02	Also
	Capital investments	08	-"-
Productive reserves	materials	10	-"-
	Value added tax on acquired valuables	19	-"-
Production costs	Primary production	20	-"-
Finished products, goods and sales	Goods	41	-"-
	Implementation	46	-"-
Cash	Cash register	50	-"-
	Payment account	51	-"-
	Foreign currency account	52	-"-
	Special bank accounts	55	-"-
	Financial investments	58	-"-
Calculations	Settlements with suppliers and contractors	60	-"-
	Settlements with the budget	68	-"-
	Insurance settlements	69	-"-
	Payroll calculations	70	-"-
	Settlements with different debtors and creditors	76	-"-
Financial results and use of profits	Profit and loss	80	-"-
Capital and reserves	Authorized capital	85	-"-
	Extra capital	87	-"-
	Undestributed profits(uncovered loss)	88	-"-
Bank loans and financing	Loans and others borrowed funds	90	-"-

3. The procedure for applying the working Chart of Accounts

9. A small business, using a working chart of accounts, organizes the accounting of business transactions, certain types property and liabilities on the accounting accounts established in it in accordance with the Chart of Accounts for accounting of the financial and economic activities of enterprises and instructions for its use, approved by Order of the Ministry of Finance of the USSR of November 1, 1991 N 56 (hereinafter referred to as the standard Chart of Accounts of Accounting), taking into account the recommendations given in this section.

10. Accounting for fixed assets is kept on account 01 "Fixed assets". Depreciation of fixed assets is recorded on account 02 "Depreciation of fixed assets".

Depreciation deductions for full restoration of fixed assets are reflected in the accounting in amounts determined by the annual calculation based on the accrual methods used by a small business, depreciation rates approved in in due course and the initial (replacement) cost of fixed assets.

Along with this, at linear way depreciation charges, a small business can additionally write off in the form of depreciation charges up to 50 percent of the initial cost of an item of fixed assets with a service life of more than three years.

The depreciation method for an item of fixed assets is applied over its entire useful life.

At the same time, it should be borne in mind that the change in the monthly depreciation amounts charged monthly based on annual amount, as a result of the movement (receipt, disposal) of fixed assets is made in the next month after the month of acceptance of the object for accounting or removal from it.

Upon disposal of fixed assets (write-off, sale, etc.), their value is debited from account 01 "Fixed assets" to the debit of account 02 "Depreciation of fixed assets", while the under-depreciated part of fixed assets from account 01, as well as expenses associated with their disposal are written off to the debit of account 80 "Profits and losses". In the event of the sale of an object of fixed assets, the proceeds from the sale are credited to account 80 "Profit and Loss".

On account 01 "Fixed assets", it is recommended to separately account for acquired intangible assets. Amortization of intangible assets is taken into account separately on account 02 "Depreciation of fixed assets".

11. When making capital investments, expenses for the construction or acquisition of individual fixed assets according to the accounts of suppliers and contractors are reflected in the debit of account 08 "Capital investments" from the credit of account 60 "Settlements with suppliers and contractors" or the credit of cash accounting accounts (51 "Settlement account", 52 "Currency account", etc.), or a credit of account 90 "Loans and other borrowed funds" in the case when the funds of the loan provided are sent credit institution to pay the bills of suppliers and contractors.

The costs of the acquired and put into operation fixed assets accounted for on account 08 "Capital investments", in the amount of the costs of their acquisition or creation, are debited from account 08 "Capital investments" to the debit of account 01 "Fixed assets".

12. Inventories reflected in accordance with the standard Chart of Accounts on accounts 07 "Equipment for installation", 10 "Materials", 11 "Animals for rearing and fattening", 12 "Low-value and wearing items", 15 "Procurement and purchase of materials" and 16 "Deviation in the cost of materials" are taken into account on account 10 "Materials". In this case, a small business takes into account low-value and consumable items (IBE) as materials and writes off their cost to the costs of producing products (works, services) in full size on the date of their commissioning.

Accounting for materials for a small enterprise is recommended to be carried out according to the weighted average (average) cost method, according to which each unit (type, group) of materials written off for production or remaining on the balance is valued at a cost determined as a quotient of dividing their total cost (taking into account the balance by the beginning of the accounting period) by their number.

In order to ensure the safety of the MBP transferred into operation, a small enterprise should carry out operational accounting and control over their movement. In the case of the return of the MBP from operation to the warehouse and posting at the residual value (price of possible use), an entry is made on the debit of account 10 "Materials" and the credit of account 20 "Main production".

Value added tax (VAT) on acquired valuables is accounted for on account 19 "Value added tax on acquired valuables" in relation to the procedure established for accounting for materials. At the same time, the movement of VAT on materials and fixed assets (intangible assets) is recorded separately.

13. The costs associated with the production and sale of products (works, services), reflected in accordance with the standard Chart of Accounts on accounts 20 "Main production", 21 "Semi-finished products of own production", 23 "Auxiliary production", 25 "General production costs", 26 "General expenses", 28 "Defective production", 30 "Non-capital work", 44 "Distribution costs", are accounted for on account 20 "Main production".

Accounting for the costs of production of products (works, services) is carried out by a small enterprise in the context of types of costs (for wages, materials, depreciation, etc.) for accounting objects, which may be costs for the whole enterprise, by types of products (works, services) , places of production of products (works, services), persons responsible for production, etc. In case of conditional fixed costs a small business writes off general business (overhead) expenses on a monthly basis in full to expenses products sold(works, services).

The costs of all types of repairs of fixed production assets, if they are carried out on their own, are included in the cost of products (works, services) for the relevant types of costs (materials, wages, etc.), and in the case of contract work, they are included in composition of general business (overhead) expenses.

14. Accounting for finished products and goods accounted for in accordance with the standard Chart of Accounts, respectively, on accounts 40 "Finished products", 41 "Goods", is kept on account 41 "Goods".

Goods purchased by a small business for sale are accepted for accounting at the cost of acquisition with their further write-off upon disposal using the weighted average (average) cost method.

15. Accounting for the sale of products (works, services) and other property of a small enterprise, as well as determining the financial result for these operations, accounted for in accordance with the standard Chart of Accounts on accounts 45 "Goods shipped", 46 "Sales of products (works, services)" , 47 "Sale and other disposal of fixed assets" and 48 "Sale of other assets" are carried out on account 46 "Sale".

16. Accounting for receivables and payables, carried out in accordance with the standard Chart of Accounts on accounts 61 "Settlements on advances issued", 62 "Settlements with buyers and customers", 63 "Settlements on claims", 64 "Settlements on advances received", 71 "Settlements with accountable persons", 73 "Settlements with personnel on other transactions", 75 "Settlements with founders", 76 "Settlements with various debtors and creditors", 77 "Settlements with state and municipal authorities", 78 "Settlements with subsidiaries ( dependent) companies", 79 "Intra-economic settlements" is recommended to be kept on account 76 "Settlements with various debtors and creditors". On this account, the calculations are given in expanded form: for debit - the occurrence of receivables and repayment of accounts payable, for credit - the occurrence of accounts payable and repayment of receivables.

17. A small enterprise that has financial investments uses account 58 "Financial investments" for their accounting. At the same time, in analytical accounting, investments of a long-term (over one year) and short-term (up to one year inclusive) nature are taken into account separately.

18. Financial results and their use, reflected according to the standard Chart of Accounts on accounts 80 "Profit and Loss", 81 "Use of Profit", can be accounted directly on account 80 "Profit and Loss" (for which a subaccount is opened on account 80 " use of profits). When accounting for operations to determine profit and its use, it should be borne in mind that during the year the amount of profit and its use are reflected in the corresponding accounting register on a roll-out basis: profit is shown on the credit of the account as a cumulative total, and its use is shown on the debit of the account.

At the end of the year, as of the date of preparation of financial statements, profit is reduced by the amount of profit used, the amount received is transferred to account 88 "Retained earnings (uncovered loss)" and the undistributed amount of profit of the reporting year or uncovered loss of the reporting year is reflected in the financial statements.

19. Accounting for bank loans, borrowed and earmarked funds reflected in accordance with the standard Chart of Accounts on accounts 90 " Short term loans banks", 92 " Long-term loans banks", 95 "Long-term loans" and 96 "Targeted financing and receipts", is maintained by a small business on account 90 "Credits and other borrowed funds" by their types and terms of receipt. Repayment of loans from credit organizations is reflected in accounting in the debit of account 90 " Loans and other borrowed funds" and credit accounts of cash (51 "Settlement account", 52 "Currency account", etc.).

4. Features of accounting under the cash method of accounting for income and expenses

20. When making a decision by a small enterprise, when accounting for income and expenses, not to comply with the assumption of temporary certainty of the facts of economic activity and using the cash method of accounting, the following should be taken into account.

The costs associated with the production and sale of products, works, services are reflected on account 20 "Main production" only in terms of paid material assets, services, paid wages, accrued depreciation and other paid costs.

When a small business uses the cash method of accounting for income and expenses in the debit of account 41 "Goods", the actual cost of shipped (sold) valuables (works, services) is separately reflected until the moment of receipt of funds (or property).

Upon receipt of funds, the cash accounts are debited in correspondence with the credit of account 46 "Sale", and in case of fulfillment of obligations in another way (barter agreement, offset of mutual debt, etc.), account 76 "Settlements with various debtors and creditors" is debited " in correspondence with account 46 "Implementation".

21. A simplified form of accounting for a small business can be maintained according to:

a simple form of accounting (without the use of accounting registers for the property of a small enterprise);
form of accounting using registers of accounting of property of a small enterprise.

4.1. Simple form of accounting

22. Small enterprises that perform a small number of business transactions (as a rule, no more than thirty per month), do not carry out the production of products and work associated with large expenditures of material resources, can keep records of all transactions by registering them only in the Book (journal) of accounting facts of economic activity (hereinafter referred to as the Book) in the form N K-1 (Appendix 1 to these Model Recommendations).

Along with the Book for accounting of wages with employees on income tax with the budget, a small enterprise must also maintain a payroll record in the form N B-8 (Appendix 10 to these Standard Recommendations).

The book (form N K-1) is a register of analytical and synthetic accounting, on the basis of which it is possible to determine the presence of property and funds, as well as their sources from a small enterprise on a certain date and draw up financial statements.

The book is a combined accounting register that contains all the accounting accounts used by a small business and allows you to keep records of business transactions on each of them. At the same time, it should be detailed enough to justify the content of the relevant balance sheet items.

A small business can keep a Book in the form of a statement, opening it for a month (if necessary, using slip sheets to record transactions on accounts), or in the form of a Book in which all transactions are recorded. reporting year. In this case, the Book must be laced and numbered. The last page records the number of pages contained in it, which is certified by the signatures of the head of the small enterprise and the person responsible for maintaining accounting records in the small enterprise, as well as an imprint of the seal of the small enterprise.

The book opens with records of the amounts of balances at the beginning of the reporting period (the beginning of the enterprise's activities) for each type of property, liabilities and other funds for which they are available.

Then in column 3 "Content of transactions" the month is recorded and in chronological order, in a positional way, on the basis of each primary document, all business transactions of this month are reflected.

At the same time, the amounts for each transaction recorded in the Book in the "Amount" column are reflected by the method of double entry simultaneously in the "Debit" and "Credit" columns of the accounts of the relevant types of property and sources of their acquisition.

During the month, on account 20 "Main production" in the column "Costs of production - debit" the costs for the production of products (works, services) are collected. At the end of the month, these costs in the amount attributable to the products (works, services) sold during the month are written off to the debit of account 46 "Sales", reflected, respectively, in the columns of the Book "Production costs - credit" and "Sales - debit", at the same time, in column 3 of the Book "Content of the operation" an entry is made - "Costs for the production of sold products have been written off."

The financial result from the sale of products (works, services) is revealed as the difference between the turnover shown in the "Sales - credit" column and the turnover in the "Sales - debit" column.

The revealed result is reflected in the Book on a separate line:

in column 3, the entry "Financial result for the month" is made;
in the columns "Amount", "Sale - debit" (if a profit is received) and "Profit and its use - credit" or "Sale - credit" (if a loss is received) and "Profit and its use - debit" shows the amount of the financial result for month.

At the end of the month, the total amounts of debit and credit turnovers of all accounts of funds and their sources are calculated, which should be equal to the total of funds shown in column 4.

After calculating the total debit and credit turnover of funds and their sources (accounts) for the month, the balance is displayed for each of their types (accounts) on the 1st day of the next month.

4.2. Form of accounting
using accounting registers
small business property

23. A small business engaged in the production of products (works, services) can use the following accounting registers for accounting financial and economic operations, the forms of which are given in the annexes to these Standard Recommendations:

Statement of accounting for fixed assets, accrued depreciation charges - form N B-1 (Appendix 2);
Accounting sheet for inventories and goods, as well as VAT paid on valuables - form N B-2 (Appendix 3);
Statement of accounting for production costs - form N B-3 (Appendix 4);
Statement of accounting for cash and funds - form N B-4 (Appendix 5);
Accounting sheet for settlements and other operations - form N B-5 (Appendix 6);
Sales accounting sheet - form N B-6 (payment) (Appendix 7);
Statement of accounting for settlements and other operations - form N B-6 (shipment) (Appendix 8);
Accounting sheet of settlements with suppliers - form N B-7 (Appendix 9);
Wage accounting sheet - form N B-8 (Appendix 10);
Statement (chess) - form N B-9 (Appendix 11).

24. Each statement, as a rule, is used to record transactions on one of the accounting accounts used.

The amount for any operation is recorded simultaneously in two statements: in one - in the debit of the account indicating the number of the credited account (in the column "Corresponding account"), in the other - in the credit of the corresponding account and a similar entry of the number of the account being debited. In both statements, in the columns "Content of the operation" (or characterizing the operation), an entry is made on the basis of the forms of primary accounting documentation about the essence of the operation or explanations, codes, etc.

The balances of funds in separate statements must be verified with the relevant data of the primary documents on the basis of which the entries were made (cash statements, bank statements, etc.).

A summary of the monthly results of the financial and economic activities of a small enterprise, reflected in the statements, is carried out in a statement (chessboard) in the form N B-9, on the basis of which a turnover statement is drawn up:

This turnover sheet is the basis for compiling the balance sheet of a small business.

All applicable statements indicate the month in which they are filled out, and in necessary cases- name of synthetic accounts. At the end of the month, after calculating the total turnover, the statements are signed by the persons who made the entries.

The change in turnover in the current month for operations related to previous periods is reflected in the accounting registers of the reporting month with an additional entry (decrease in turnover - red).

Errors in the statements are corrected by crossing out the wrong text or amount and inscribing the correct text or amount over the crossed out one. Strike through with a thin line so that you can read the wrong entry.

Any correction of an error in the relevant statement must be indicated by the inscription "Corrected" with the date and confirmed by the signature of the person responsible for maintaining accounting records in a small enterprise.

Statement of accounting for fixed assets, accrued depreciation charges (B-1)

25. The statement in form N B-1 is a register of analytical and synthetic accounting for the presence and movement of fixed assets (account 01 "Fixed assets"), as well as the calculation of depreciation amounts (account 02 "Depreciation of fixed assets").

Data on fixed assets are recorded in the statements in a positional way for each object separately.

Monthly, if there is a movement of fixed assets, the amount of their turnover is calculated and the balance of fixed assets is displayed on the 1st day of the month following the reporting month.

The movement of fixed assets within a small enterprise is not reflected in the statement.

To control the amounts of accrued depreciation using the accelerated method and from the beginning of the operation of fixed assets for all fixed assets, the statement provides for the corresponding columns for accounting for depreciation with a cumulative total.

These statements on the amounts of accrued depreciation allowances are used to reflect operations for their movement in statements in forms N B-3 and B-4.

If a small enterprise has a significant number of fixed assets, it can keep records of them using primary form N OS-6" inventory card accounting for fixed assets. "Based on the final data of the cards for recording the movement of fixed assets (OS-8), a consolidated accounting of the movement of fixed assets on account 01 "Fixed assets" is kept in the statement in the form N B-1.

Accrual of depreciation is made in this case in the development table N 6 or N 7 of the journal - order form of accounting.

Statement of accounting for inventories and goods, as well as VAT paid on valuables (B-2)

26. The sheet in form N B-2 is intended for analytical and synthetic accounting of inventories, finished products and goods reflected on accounts 10 "Materials" and 41 "Goods", as well as the amount of value added tax on acquired material assets (account 19 "Value Added Tax on Acquired Values").

The statement is opened for a month and maintained by financially responsible persons (or in the accounting department) separately for production stocks and goods in the context of all types of values, regardless of whether or not there was a movement for the reporting month certain values.

The cost of valuables is determined and reflected in the statement based on the cost of the purchase price, transportation costs, allowances specified in the settlement documents of suppliers.

If there are two or more financially responsible persons at the enterprise who keep records of valuables using statements in the form N B-2, in the accounting department, on the basis of these statements, a statement in the form N B-2 is compiled for a consolidated account of the presence and movement of valuables for a month in the whole small business.

Data on the release of materials and goods into production and sale are recorded from the statement in the form N B-2 (or summary), respectively, in the statement in the forms N B-3 "Accounting for production costs" or N B-6 "Accounting for sales".

Separately from commodity - material assets in the statement are reflected in a separate line of VAT paid (due to payment) and attributable in the future to reduce payments to the budget.

Production cost sheet (B-3)

27. The sheet in form N B-3 is used for analytical and synthetic accounting of production costs (performance of work, provision of services) and capital investment costs accounted for, respectively, on accounts 20 "Main production" and 08 "Capital investments" (for accounting capital investments, a separate statement is opened in the form N B-3).

Cost accounting for the production of products (works, services) is organized by production in the context of products (works, services).

The debit costs of account 20 "Main production" are collected from the credit of different accounts based on the data contained in other statements (B-2, B-4, B-5, etc.), and directly from individual primary documents.

In one statement, you can keep separate records of the costs of producing products (works, services) by their types and for managing production (overhead costs). At the end of the month and the calculation of all costs (in column 11), the total amount of management costs can be distributed by type of product or fully written off to the costs of sold products, works and services. In the first case, entries are made in the 11-sided column on the line "Total management costs (overhead costs)" and black on the lines (objects) of accounting for the costs of manufactured products (works, services).

When writing off costs for sold products (works, services), they are debited to account 46 "Sales" with reflection in column 16 "Sold".

By determining the costs of finished products (works, services), their actual cost is revealed, which is debited from the credit of account 20 "Main production" to the debit of the corresponding accounts in the areas of use of products (works, services) - to the warehouse (account 41 "Goods") , implementation (account 46 "Implementation") and others.

The costs attributable to unfinished products are recorded on account 20 in the context of production (types of products) as work in progress.

The balance of work in progress at the beginning of the month is shown in the statement in accordance with the relevant data of the statement in form N B-3 for the last month, and the balance at the end of the month is determined by the acts of inventory of work in progress or by accounting data.

Statements of accounting for cash and funds (B-4) and accounting for settlements and other transactions (B-5)

28. The sheet in form N B-4 is used by a small business to account for cash and funds, which are kept on the following accounts: 02 "Depreciation of fixed assets", 50 "Cashier", 51 "Settlement account", 52 "Currency account" , 80 Profits and Losses, 85 Share Capital and 88 Retained Earnings (uncovered loss).

A statement in form N B-5 is used to record operations on accounting accounts that are divided into sub-accounts and require cumulative accounting of balances of funds or debts on sub-accounts and their types: 55 "Other bank accounts", 58 "Financial investments", 76 " Settlements with various debtors and creditors", 68 "Settlements with the budget", 69 "Insurance settlements", 90 "Credits and other borrowed funds".

Receipt and disbursement of funds, execution of incoming and outgoing documents, maintaining a cash book, drawing up a report on cash transactions carried out in the usual way.

Entries in the cash register for transactions on the settlement account and other bank accounts are made on the basis of bank statements and documents attached to them. The execution and registration of transactions on the current account is carried out in the manner established by the relevant regulations Central Bank Russian Federation.

Entries in the statement for accounting for settlements with accountable persons and other debtors and creditors are kept in a positional manner with the derivation at the end of the month of the detailed balance of debt to a small enterprise - the debit of the account and the debt of a small enterprise - the credit of the account for each debtor and creditor based on the data of primary documents.

When using one form of the statement to reflect transactions recorded on several accounting accounts, the required number of lines are assigned to each of them in the statement and its number and name are recorded in the column "Basis".

Further, in the same column, types of debts, debtors and creditors are recorded (for example: account 68 "Settlements with the budget", below - income tax from employees; income tax, etc.), and then in a positional way against each debtor and creditor - monthly balance and cash flow. At the end of the month for each account, the totals of debit and credit turnovers are calculated and the balance is displayed on the first day of the month following the reporting one.

Recording operations on account 80 "Profit and Loss" (given that operations on the use of profits are also reflected on this account) should be made in the following order: the beginning of the year before the reporting month; for debit - the amount of use of profit, deployed in directions, from the beginning of the year to the reporting month.

The operations of the current month on the formation of the financial result are recorded in the same order: on the debit - losses from sales and expenses from non-operating operations, and on credit - profit from sales and income from non-operating operations. At the end of the month, a "Total" entry is made and the total financial result for the month is calculated.

After that, operations are reflected by their types for the month on the use of profits.

Statement of accounting for sales (B-6 payment) and accounting for settlements and other operations (B-6 shipment)

29. A small business, depending on the applicable procedure for determining the financial result for tax purposes, uses different versions of the statement in form N B-6 to account for sales (settlements with buyers) - when determining the result:

when using the accrual method - as products (works, services) are shipped (fulfilled) to buyers (customers) and payment documents are submitted to a bank institution - form N B-6 (shipment);
when using the cash method - as payment for settlement documents by the buyer (customer) and receipt of funds to the current account - form N B-6 (payment).

When shipping or dispensing products (works, services) to the buyer (customer), entries in the statements are made in the positional method for each account (buyer, type of product). The columns "Sent for sale of products (works, services) of the reporting month" shall reflect the cost of shipped (issued) products (works, services) from the credit of the accounts of accounting for inventories or production costs and its value at the selling price according to the invoice presented to the buyer (customer ).

A. Statement in form N B-6 (shipment)

30. Accounting for settlements with buyers (accounts receivable) - account 62 "Settlements with buyers and customers" and accounting for the sale of products (works, services) - account 46 "Sales" in the statement in form N B-6 (shipment) are combined.

The financial result when using this statement is determined as the difference between the data in the columns "Sent to the sale of products (works, services) of the reporting month - at selling prices and actual cost".

Unpaid receivables are listed in the statement at selling prices, and in the statement (chessboard) in form N B-9, settlements are recorded using account 62 "Settlements with buyers and customers".

B. Statement in form N B-6 (payment)

31. The financial result at a small enterprise using this statement is defined as the difference between the data in the columns "Paid at the selling price" and "Paid at the actual cost".

In the event that the actual cost of sold products (works, services) is calculated not for each type (account), but for the month as a whole, it is determined as the sum of the actual cost of the balance at the beginning of the month and those shipped for current month minus the actual cost of valuables and services not paid at the end of the month.

The actual cost of products (works, services) not paid for at the end of the month is calculated as the product of their cost at selling prices by a percentage determined as the ratio of the sum of the actual cost of products (works, services) at the beginning of the month and shipped per month to their cost at selling prices. prices.

At the end of the month, entries in the statement (chessboard) in the form N B-9 are made from this statement only in part of the cost of goods sold (works, services) from the column "Paid at the selling price" (credit of account 46 "Sale").

The revealed financial result in the statement in the form N B-6 (payment) in the column "Profit for the month" is used to record in the statement in the form N B-4 operations on account 80 "Profits and losses".

The debit balance on account 46 "Sale" (column of the statement "Balance at the end of the month") shows the balance of shipped products (works, services) not paid by buyers and customers at the end of the month.

Accounting sheet of settlements with suppliers (B-7)

32. The statement in form N B-7 is used to account for settlements with suppliers recorded on account 60 "Settlements with suppliers and contractors". The statement is opened by transferring the balances of the enterprise's debt in the context of supplier accounts from the statement for the last month.

The statement on the credit of account 60 "Settlements with suppliers and contractors" in the positional way records the data of the invoices of suppliers and contractors for the work and services performed, as well as for the received material values.

The debit reflects operations on payment of invoices of suppliers and contractors (credit of accounts 51 "Settlement account", 55 "Special accounts in banks" and others).

Payroll record sheet (B-8)

33. The statement in form N B-8 is intended for accounting for settlements with employees of a small enterprise for wages, accounted for on account 70 "Calculations for wages". The "Credit (accrued)" section of the statement reflects the wages (including bonuses) accrued to employees of a small enterprise (included in the state and not in the state) for the work performed, calculated on the basis of the systems and forms of remuneration adopted at the enterprise, allowances, additional payments and other payments stipulated by the current legislation. Remuneration of labor is grouped in statements by categories of workers, objects of accounting, types of production.

At the same time, all deductions are calculated from the accrued amounts for the remuneration of employees in the "Debit (withheld)" section in accordance with applicable law ( income tax, amounts of advance payments issued, amounts not returned by accountable persons in a timely manner, amounts for writ of execution in favor of various organizations and other persons) and determines the amount to be paid into the hands of employees.

The statement is also a payment document and is intended for processing the issuance of wages to employees of a small enterprise.

In the presence of wages not issued to employees of a small enterprise (after 3 working days from the date established for its payment), an entry is made in the column of this sheet "Receipt for receipt": "Deposited", and the indicated amount is transferred for each employee (by entry positional method) in the statement of the next month in column 4 "The balance of the amounts for wages at the beginning of the month".

If the enterprise has more than 10 employees (including those not on the staff of a small enterprise), it is recommended to keep records of the accrued wages and deductions from it in the payrolls according to standard forms N T-49 "Settlement - payment statement"and T-51" Payslip". In this case, a summary of transactions on account 70 "Calculations for wages" is made in the statement in the form N B-8 based on the data of standard statements.

The statement in form N B-8 also determines the amount of deductions for social needs (government bodies social insurance, pension fund, state fund employment and health insurance etc.) in accordance with the established procedure from the amounts of wages of employees.

On the basis of this statement, the turnover on the credit of account 69 "Calculations for insurance" is reflected in the column "Credit" of the statement N B-5 and in the column "Debit" of the statement in the form N B-3 "Accounting for production costs".

Statement (chess) N B-9

34. Accounting for business transactions at a small enterprise that uses an accounting form based on the use of accounting registers for the property of a small enterprise is completed after a month by calculating the totals for turnover in the applicable statements and their mandatory transfer to the statement (chessboard) in form N B-9.

The statement in form N B-9 is a register of synthetic accounting and is intended to summarize data current accounting and mutual verification of the correctness of the entries made on the accounting accounts.

The statement is opened for each month and serves to record data on the debit and credit of each account separately.

In the statement, the accounts are arranged vertically in ascending order, and horizontally - in the order of increasing numbers of statements.

The statement in form N B-9 is filled out first by transferring credit turnover from the applicable statements (the data in the "Corresponding account" column are used) with posting them to the debit of the corresponding accounts.

Upon completion of the posting, the amount of the debit turnover for each account is calculated, which must be equal to the debit turnover reflected in this account in the relevant list.

The revealed amounts on the debit of each account are summarized, and their total must be equal to the total amount of turnover on the credit of the accounts.

Debit and credit transactions for each applicable account are transferred to turnover sheet, which calculates the balance for each account as of the first day of the month following the reporting month.

5. Small business accounting

35. A small business draws up and submits financial statements in the manner prescribed by the Regulation on accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n and the Regulation on accounting "Accounting statements of an organization" (PBU 4 /98).

36. The composition of the annual financial statements includes:

a) Balance sheet - form N 1;

b) Profit and loss statement - form N 2;

c) explanations for balance sheet and income statement:

Capital flow statement - form N 3;

Cash flow statement - form N 4;

Appendix to the balance sheet - form N 5;

Explanatory note;

Order of the Ministry of Finance of the Russian Federation of November 12, 1996 N 97, which approved the standard forms of financial statements N 1 - N 5, became invalid on January 1, 2000 in connection with the publication of the Order of the Ministry of Finance of the Russian Federation of January 13, 2000 N 4n.

d) Report on the use of budgetary allocations by the organization - form N 2-2 (approved by letter of the Ministry of Finance of Russia dated June 27, 1995 N 61) and Certificate of balances of funds received from federal budget(approved by the letter of the Ministry of Finance of Russia dated September 9, 1996 N 79). These forms represent small businesses receiving budget allocations.

Letters of the Ministry of Finance of the Russian Federation of 27.06.1995 N 61 and of 09.09.1996 N 79 became invalid due to the publication of the Order of the Ministry of Finance of the Russian Federation of 10.07.2000 N 67n.

If the Ministry of Finance of Russia establishes other forms of reporting information on the nature of the use budget funds they should also be included in the financial statements.

In the official text of the document, apparently, a typo was made: the Decree of the Government of the Russian Federation of 07.12.1994 has the number 1355, not the number 1335.

Decree of the Government of the Russian Federation of December 7, 1994 N 1355 became invalid due to the publication of Decree of the Government of the Russian Federation of June 12, 2002 N 409, which approved other Rules for conducting open competition selection audit organization to carry out a mandatory annual audit.
Decree of the Government of the Russian Federation of June 12, 2002 N 409 was declared invalid by Decree of the Government of the Russian Federation of November 30, 2005 N 706, which approved the current Rules for holding an open tender for the selection of an audit organization for the implementation of a mandatory annual audit of an organization, share state property or property of a constituent entity of the Russian Federation in the authorized (share) capital of which is at least 25 percent.

In the given volume, small enterprises submit annual financial statements that are obliged to conduct an independent audit reliability of financial statements in accordance with the legislation of the Russian Federation, in particular, Decree of the Government of the Russian Federation of December 7, 1994 N 1335 "On the main criteria (system of indicators) of activity economic entities for which their accounting (financial) statements are subject to mandatory annual audit.

37. In accordance with the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 19, 1998 N 34n, annual financial statements may be submitted by a small enterprise in an abbreviated version.

In the official text of the document, apparently, a misprint was made: The Regulation on accounting and financial reporting in the Russian Federation was approved by Order of the Ministry of Finance of the Russian Federation of July 29, 1998, and not July 19, 1998.

38. Annual financial statements are submitted to the addresses and terms in accordance with the Federal Law "On Accounting".

The date of submission of financial statements by a small business is determined by the date of its mailing or the date of actual transfer by ownership.

39. The forms of financial statements provide data on the indicators provided for in them.

If one or another article (line, column) of the standard form of financial statements is not filled out due to the organization's lack of relevant assets, liabilities, operations, this article (line, column) is crossed out.

If the compilation of standard forms of financial statements by a small enterprise reveals insufficient data to form a complete picture of the financial position of this enterprise, as well as the financial results of its activities, then relevant additional indicators are included in the financial statements.

At the same time, a small business has the right to submit forms of financial statements on forms made independently. In this case, a small business must comply with the requirements stipulated by the Accounting Regulations "Accounting Statements of an Organization" (PBU 4/98). The presented forms of financial statements may not contain articles due to the lack of relevant assets, liabilities, business transactions for a small enterprise, additional indicators may be included for information disclosure. At the same time, the line codes for the indicators provided in the standard forms and kept by the small business when filling out, as well as the total indicators and line codes of sections and groups of balance sheet items, must be saved.

40. When compiling financial statements, one should be guided by the Instruction on the procedure for filling out forms of annual financial statements and other instructions approved by the Ministry of Finance of the Russian Federation.

Ministry of Finance of the Russian Federation (5 KB)

STATEMENT
ACCOUNTING FOR SETTLEMENTS WITH SUPPLIERS

Form N B-8

Form in MS-Excel format (5 KB)

STATEMENT
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Form in MS-Excel format (5 KB)

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466.48kb.

Academy of Economic Security of the Ministry of Internal Affairs of Russia Department of taxes, accounting, 472.25kb.

"Fundamentals of accounting for an entrepreneur, the practice of using the program, 56.36kb.

Useful information for business entities! , 74.63kb.

Carry out business planning; manage assets, own and borrowed capital, 53.37kb.

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Abakan Organizations belonging to the category of small businesses are full-fledged, 105.82kb.

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MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER

SMALL BUSINESS

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, I order:

Minister of Finance

Russian Federation

M.Zadornov

Approved

by order

Ministry of Finance

Russian Federation

ON THE ORGANIZATION OF ACCOUNTING FOR SUBJECTS

SMALL BUSINESS

1. General Provisions

ConsultantPlus: note.

Federal Law No. 88-FZ of June 14, 1995 "On State Support for Small Business in the Russian Federation" became invalid on January 1, 2008 due to the adoption of Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Business in the Russian Federation". Federation". Article 7 of the said Law provides for the possibility of applying a simplified accounting system for small enterprises engaged in certain types of activities.

Citizens engaged in entrepreneurial activities without forming a legal entity keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation.

ConsultantPlus: note.

The head of a small business can, depending on the volume of accounting work:

A) create an accounting service as a structural unit headed by a chief accountant;

B) introduce the position of an accountant;

C) to transfer, on a contractual basis, accounting to a specialized organization (centralized accounting) or to a specialist accountant;

D) keep personal records.

4. The accounting policy adopted by a small business is approved by order or order of the person responsible for the organization and state of accounting.

It affirms:

Working Chart of 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 used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

The procedure for conducting an inventory and methods for assessing types of property and liabilities;

Document flow rules and accounting information processing technology;

The order of control over business transactions, as well as other decisions necessary for the organization of accounting.

5. The initial stage of accounting is the continuous documentation of all business transactions by compiling certain carriers of primary accounting information.

Unified journal - order form of accounting for enterprises, approved by letter of the USSR Ministry of Finance dated March 8, 1960 N 63;

Journal - order form of accounting for small enterprises and economic organizations, approved by letter of the USSR Ministry of Finance dated June 6, 1960 N 176.

A simplified form of accounting in accordance with these Standard Recommendations.

A small business independently chooses the form of accounting from those approved by the relevant authorities, based on the needs and scale of its production and management, the number of employees. So, small enterprises engaged in the material sphere of production are recommended to use the registers provided for in the journal-order form of accounting. Small businesses engaged in trade and other intermediary activities can use registers from a simplified form of accounting, if necessary, using separate registers to account for certain values that prevail in their activities (inventory, financial assets, etc.) from a single journal - order form of accounting.

At the same time, a small business can independently adapt the applied accounting registers to the specifics of its work, subject to:

A unified methodological basis for accounting, which implies accounting based on the principles of accrual and double entry;

Relationships between analytical and synthetic accounting data;

Continuous reflection of all business transactions in accounting registers on the basis of primary accounting documents;

Accumulation and systematization of data from primary documents in the context of indicators necessary for the management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements.

2. Organization of accounting

ConsultantPlus: note.

By order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n, the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and the Instructions for its Application were approved, which were put into effect on January 1, 2001. At the same time, the transition to the application of the new Chart of Accounts is carried out as soon as the organization is ready during 2001.

In connection with the publication of the said Order, the Order of the Ministry of Finance of the USSR dated 11/01/1991 N 56 "On approval of the Chart of Accounts for accounting of the financial and economic activities of enterprises and Instructions for its application" (Order of the Ministry of Finance of the Russian Federation dated 12/29/2000 N 123n) is not applied on the territory of the Russian Federation .

Small businesses may use the following working Chart of Accounts as a guide.

Chapter	Account name	Number accounts	Type of activity telno- where are you predominantly essential but at- is changing check
1	2	3	4
Main funds and other non-current assets	fixed assets	01	All types worker- news
	Depreciation of fixed assets	02	Also
	Capital investments	08	-"-
Production venous reserves	materials	10	-"-
	Value Added Tax on acquired values	19	-"-
Costs for production	Primary production	20	-"-
Finished products, goods and implementation	Goods	41	-"-
	Implementation	46	-"-
Cash facilities	Cash register	50	-"-
	Payment account	51	-"-
	Foreign currency account	52	-"-
	Special bank accounts	55	-"-
	Financial investments	58	-"-
Calculations	Settlements with suppliers and contractors	60	-"-
	Settlements with the budget	68	-"-
	Insurance settlements	69	-"-
	Payroll calculations	70	-"-
	Settlements with different debtors and creditors	76	-"-
Financial results and used profit reduction	Profit and loss	80	-"-
Capital and reserves	Authorized capital	85	-"-
	Extra capital	87	-"-
	Retained earnings (uncovered lesion)	88	-"-
Credits banks and financing nie	Loans and other borrowed funds	90	-"-

3. Procedure for applying the Work Plan

accounting accounts

9. A small enterprise, using a working chart of accounts, organizes the accounting of business transactions, certain types of property and liabilities on the accounting accounts established in it in accordance with the Chart of Accounts for accounting for the financial and economic activities of enterprises and instructions for its use, approved by Order of the USSR Ministry of Finance dated 1 November 1991 N 56 (hereinafter referred to as the standard Chart of Accounts), taking into account the recommendations given in this section.

ConsultantPlus: note.

10. Accounting for fixed assets is kept on account 01 "Fixed assets". Depreciation of fixed assets is recorded on account 02 "Depreciation of fixed assets".

Depreciation deductions for full restoration of fixed assets are reflected in the accounting in amounts determined by the annual calculation based on the accrual methods used by a small business, depreciation rates approved in the prescribed manner and the initial (replacement) cost of fixed assets.

Along with this, with the straight-line method of calculating depreciation, a small enterprise can additionally write off in the form of depreciation deductions up to 50 percent of the initial cost of an item of fixed assets with a service life of more than three years.

The depreciation method for an item of fixed assets is applied over its entire useful life.

At the same time, it should be borne in mind that the change in the monthly depreciation amounts charged monthly based on the annual amount as a result of the movement (receipt, disposal) of fixed assets is made in the next month after the month the object was accepted for accounting or removed from it.

11. When making capital investments, expenses for the construction or acquisition of individual fixed assets according to the accounts of suppliers and contractors are reflected in the debit of account 08 "Capital investments" from the credit of account 60 "Settlements with suppliers and contractors" or the credit of cash accounting accounts (51 "Settlement account", 52 "Currency account", etc.), or a credit of account 90 "Loans and other borrowed funds" in the case when the funds of the granted loan are directed by the credit institution to pay the bills of suppliers and contractors.