INTRODUCTION

The relevance of research. Regardless of the profile of the enterprise, in the process of activity, the formation of its income and expenses always occurs. It is these aspects of activity that are most important for all stakeholders - the owners of the enterprise, employees, the state, since their successful formation and proper planning allow all participants in production activities to ultimately achieve their financial goals - primarily increasing welfare and quality of life, making a profit.

One of the central or supporting categories of the economic system market type is the income of the business firm. Of course, the employer and the employee have their own economic interests, which are realized in special forms: profit, interest and dividend on capital, wages, etc. But the primary appropriation reflects, first of all, the income or cash proceeds from the economic activities of the entrepreneurial firm.

Income - total economic activity, the basis of the socio-economic well-being of an economic entity. Income is the cash equivalent of manufactured and sold products, the primary form of property sale, the economic responsibility of the entrepreneur to the "economic environment".

Income and profit indicators are the most important in the system for assessing the effectiveness and business qualities of an enterprise, the degree of its reliability and financial well-being as a partner. Losses also play their part. They highlight mistakes and miscalculations in the direction of funds, organization of production and marketing of products.

Correct accounting of income is important for reflecting the activities of the enterprise. O the orientation of enterprises to receive income is an indispensable condition for their successful entrepreneurial activity, a criterion for choosing the optimal directions and methods of this activity. Accounting, the income of the enterprise is necessary at any stage of production. This determined the relevance of the chosen topic.

The purpose of the course work is to study the theoretical, regulatory and legal issues of accounting income enterprises.

To achieve this goal, the following tasks were set in the work:

To study the classification and tasks of accounting income enterprises;

Explore the basics accounting income enterprises.

The object of the study are income commercial enterprises.

The subject of the study is accounting income enterprises.

The theoretical basis of the study is the conceptual provisions of economic theory, the fundamental concepts of accounting.

The methodological basis of the work was the normative, legislative, special, periodical literature on the issues of accounting for the organization's expenses.

In the process of researching cost accounting, categorical, subject-object, integrated, systematic approaches were used.

CHAPTER 1. INCOME OF THE ORGANIZATION, GENERAL CHARACTERISTICS, CLASSIFICATION AND ACCOUNTING

1.1. Classification and types of enterprise income

Income is an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

Income of an organization is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of the contribution of participants.

Depending on the nature, conditions of receipt and areas of activity of the organization, all income of the organization is divided into income from ordinary activities and other income.

Income that is not related to income from ordinary activities is other income.

Organizations have the right to independently attribute certain types of income to income from ordinary activities or to other income, depending on the nature of the organization's activities, the type of income and the conditions for their receipt.

AT financial statements organizations, in particular in the income statement, the organization's income received during the reporting period should be reflected with a division into revenue and other income. The concept of "sales proceeds" corresponds to the concept of "income from ordinary activities" (clause 5 of PBU 9/99).

Form No. 2 “Profit and Loss Statement”, approved by the Order of the Ministry of Finance of Russia No. 67n dated July 22, 2003 “On Forms of Accounting Statements of Organizations”, sets the indicator “Income and expenses for ordinary activities. Proceeds (net) from the sale of goods, products, works, services (net of value added tax, excises and similar obligatory payments)”. Thus, the use of the concept of "Proceeds from sales" in accounting does not meet the requirements of regulatory documents. In practice, specialists of the Ministry of Finance of Russia do not use this concept for accounting purposes, it is used only by independent consultants.

Income from ordinary activities in accordance with clause 5 of PBU 9/99 is revenue from the sale of products and goods, income related to the performance of work, the provision of services (hereinafter referred to as revenue). Depending on the type of activity of the organization, revenue is considered:

The amount of rent received, if the subject of the organization's activity is the provision for a fee for temporary use (temporary possession and use) of its assets under a lease agreement;

The amount of received license payments (including royalties) for the use of intellectual property, if the subject of the organization's activity is the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

The amount of income associated with participation in authorized capitals other organizations, if the object of the organization's activity is participation in the charter capitals of other organizations.

The conditions under which revenue is recognized in the organization's accounting are given in paragraph 12 of PBU 9/99. We list these conditions:

1) the organization has the right to receive this revenue, arising from a specific contract or otherwise confirmed in an appropriate way;

2) the amount of proceeds can be determined;

3) there is confidence that as a result of a particular operation there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;

4) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);

5) the costs incurred or to be incurred in connection with this operation can be determined.

In order for revenue to be recognized in accounting, all five conditions must be met simultaneously.

In accordance with paragraph 3 of PBU 9/99, receipts from other legal and individuals:

Amounts of value added tax (hereinafter referred to as VAT), excises, export duties and other similar obligatory payments;

Under commission agreements, agency and other similar agreements in favor of the committent, principal and the like. For example, Art. 990 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) it is determined that under a commission agreement, one party (commission agent) undertakes, on behalf of the other party (committent), for a fee, to make one or more transactions on its own behalf, but at the expense of the principal. The committent is obliged to pay the commission agent remuneration and the commission agent has the right, in accordance with Art. 410 of the Civil Code of the Russian Federation to withhold the remuneration due to him from all the amounts received by him from the committent. Thus, only the amount of his remuneration under the contract will be recognized as income of the commission agent;

In the order of advance payment for products, goods, works, services, as well as the amount of advances on account of payment for products, goods, works, services. Amounts received in the form of advance payment and amounts of advances are not included in income until the moment of shipment of products, goods, performance of work and provision of services. These amounts are reflected on a separate sub-account to the account intended for accounting of settlements with buyers and customers;

Deposit, as according to Art. 329 of the Civil Code of the Russian Federation, it is one of the types of fulfillment of obligations. A deposit according to Art. 380 of the Civil Code of the Russian Federation is recognized sum of money issued by one of the contracting parties on account of payments due from it under the contract to the other party, as proof of the security of the contract and to ensure its execution. The deposit agreement is concluded in writing. In case of doubt as to whether the amount received is a deposit, it is considered paid as an advance;

As a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

To repay a loan, a loan granted to a borrower. According to Art. 807 of the Civil Code of the Russian Federation, under a loan agreement, one party (lender) transfers money or other things defined by generic characteristics to the ownership of the other party (borrower). The obligation of the borrower is to return to the lender the same amount of money (loan amount) or an equal amount of other things received by him of the same kind and quality. Since the borrower is obliged to repay the loan amount received under the agreement, this amount is not recognized as income of the lender.

1.2. Goals and objectives of accounting for the organization's income

Accounting for enterprise income is one of the most important functions of accounting.

For accounting purposes, the concept of income and their classification are established by the Accounting Regulation "Income of the Organization" PBU 9/99, and the concept of expenses and their classification are established by the Regulation on Accounting "Expenses of the Organization" PBU 10/99.

Depending on the nature of the receipt of income, the conditions for their receipt and the activities of the organization, income is divided into two main groups: income from ordinary activities and other income.

Information about production income is needed, first of all, by the head of the enterprise and its divisions, as well as by its participants (founders) in order to develop an enterprise management policy in order to reduce costs and increase profitability.

Income information can be used in the following ways:

Planning (making decisions on the termination of the production of certain types of products and on the introduction of new types of products into production, calculating the effectiveness of the use of new technologies, etc.);

Identification of discrepancies between planned and actual income;

Analysis, i.e. study of the behavior of income, determination of the factors that influenced their value, identification of reserves for increase;

Control and regulation, i.e. evaluation of the results of activities in order to make decisions on the management of the production process.

, dated 04/27/2012 N 55n, dated 04/06/2015 N 57n)

1. Approve the attached Regulation on accounting "Income of the organization" PBU 9/99.

Minister of Finance
Russian Federation
M. Zadornov

APPROVED
by order
Ministry of Finance
Russian Federation
dated May 6, 1999 N 32н

REGULATION ON ACCOUNTING "INCOME OF THE ORGANIZATION" PBU 9/99

I. General provisions

1. This Regulation establishes the rules for the formation of information on income in accounting commercial organizations(except for credit and insurance organizations) that are legal entities under the laws of the Russian Federation.

In relation to this Regulation (except for state (municipal) institutions), income from entrepreneurial and other activities is recognized. (as amended by the Orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 N 107n, dated October 25, 2010 N 132n)

2. Income of an organization is recognized as an increase in economic benefits as a result of receipt of assets (cash, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for products, goods, works, services;

advances on account of payment for products, goods, works, services;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) other income; (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

c) the item is excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

For accounting purposes, the organization independently recognizes receipts as income from ordinary activities or other receipts based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for receiving them.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, revenues are considered to be receipts that are associated with this activity (license payments (including royalties) for the use of intellectual property objects).

In organizations whose subject of activity is participation in the authorized capitals of other organizations, revenues are considered to be receipts, the receipt of which is associated with this activity.

Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are classified as other income. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

6. Proceeds are accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount accounts receivable(subject to the provisions of paragraph 3 of these Regulations).

If the amount of receipt covers only part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).

6.1. The amount of receipts and (or) receivables is determined based on the price established by the agreement between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be set based on the terms of the contract, then to determine the amount of receipts and (or) receivables, the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods, works, services) is accepted or provision for temporary use (temporary possession and use) of similar assets.

6.2. When selling products and goods, performing works, rendering services on the terms commercial loan provided in the form of deferral and installment payment, the proceeds are accepted for accounting in the full amount of receivables.

6.3. The amount of receipts and (or) receivables under agreements providing for the fulfillment of obligations (payment) in non-monetary means is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) receivables is determined by the cost of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.4. In the event of a change in a contractual obligation, the initial amount of proceeds and/or receivables is adjusted based on the value of the asset to be received by the entity. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, the entity would normally measure the value of similar assets.

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Item excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)

6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

III. Other supply

7. Other income are: (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations); (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of these Regulations); (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

receipts related to participation in the authorized capitals of other organizations (including interest and other income on securities) (subject to the provisions of paragraph 5 of these Regulations); (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

profit received by the organization as a result of joint activities(under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.

8. Paragraph - Excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a donation agreement;

receipts in compensation for losses caused to the organization;

profit of previous years, revealed in the reporting year;

amounts of accounts payable and depositor's debts for which the term has expired limitation period;

exchange differences;

the amount of revaluation of assets; (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

Other income. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

9. Other income is also income arising as a consequence of emergency circumstances of economic activity ( natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of those unsuitable for restoration and further use assets, etc. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for the provision of funds for use by the organization, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) is determined in the manner similar to that provided for in paragraph 6 of these Regulations.

10.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are accepted for accounting in amounts awarded by the court or recognized by the debtor.

10.3. Assets received free of charge are accepted for accounting at market value. Market price assets received free of charge is determined by the organization on the basis of the prices valid on the date of their acceptance for accounting for this or a similar type of assets. Data on prices in force on the date of acceptance for accounting must be documented or confirmed by an examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the organization's profit and loss account, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;

b) the amount of proceeds can be determined;

c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. The certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment, or there is no uncertainty regarding the receipt of the asset;

d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);

e) the costs incurred or to be incurred in connection with this transaction can be determined.

If at least one of the named conditions is not fulfilled in relation to cash and other assets received by the organization in payment, then the organization's accounting records are recognized as accounts payable, and not revenue.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of one's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, the conditions must be simultaneously met defined in subparagraphs "a)", "b)" and "c)" of this paragraph.

Organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize revenue as funds are received from buyers (customers) subject to the conditions specified in subparagraphs "a", "b", "c" and "e" of this paragraph. (As amended by the Orders of the Ministry of Finance of the Russian Federation dated November 8, 2010 N 144n, dated April 27, 2012 N 55n, dated April 6, 2015 N 57n)

13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as the work, service, product is ready or upon completion of the work, the provision of services, the manufacture of products as a whole.

The proceeds from the performance of a specific work, the provision of a specific service, the sale of a specific product are recognized in accounting as soon as they are ready, if it is possible to determine the readiness of the work, service, product.

In relation to different in nature and conditions for the performance of work, the provision of services, the manufacture of products, an organization may simultaneously apply in one reporting period different methods of recognition of revenue provided for in this paragraph.

14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of the expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization .

15. Rent, license payments for the use of intellectual property (when this is not the subject of the organization's activity) are recognized in accounting based on the assumption of the temporary certainty of the facts of economic activity and the terms of the relevant agreement.

Rent, license payments for the use of intellectual property (when this is not the subject of the organization's activity) are recognized in accounting in the manner similar to that provided for in paragraph 12 of this Regulation.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) - in the manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;

fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court issued a decision on their recovery, or they were recognized as a debtor;

amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

V. Disclosure of information in financial statements

17. As part of information about accounting policy An organization must disclose at least the following information in its financial statements:

a) on the procedure for recognizing the organization's revenue;

b) on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready.

18. In the statement of financial results, the organization's income for the reporting period is reflected with a division into revenue and other income. (as amended by Orders of the Ministry of Finance of the Russian Federation

b) income and related expenses arising as a result of the same or similar fact of economic activity (for example, the provision of temporary use (temporary possession and use) of one’s assets) are not significant for the characteristic financial position organizations.

19. With respect to proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-cash funds, at least the following information shall be disclosed:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of revenue received from said treaties with related organizations;

c) a method for determining the cost of products (goods) transferred by the organization.

20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.

Approved

Order of the Ministry of Finance of the Russian Federation

POSITION

ON ACCOUNTING "INCOME OF THE ORGANIZATION" PBU 9/99

List of changing documents

(as amended by Orders of the Ministry of Finance of Russia

dated December 30, 1999 N 107n, dated March 30, 2001 N 27n,

dated 18.09.2006 N 116n, dated 27.11.2006 N 156n,

dated 10/25/2010 N 132n, dated 11/08/2010 N 144n,

dated 04/27/2012 N 55n, dated 04/06/2015 N 57n)

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

With regard to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from entrepreneurial and other activities.

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for products, goods, works, services;

advances on account of payment for products, goods, works, services;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) other income;

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).

6. Proceeds are accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount of accounts receivable (subject to the provisions of paragraph 3 of these Regulations).

If the amount of receipt covers only a part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).

6.2. When selling products and goods, performing work, rendering services on the terms of a commercial loan provided in the form of deferral and installment payment, the proceeds are accepted for accounting in the full amount of receivables.

6.3. The amount of receipts and (or) receivables under contracts providing for the fulfillment of obligations (payment) in non-monetary means is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

III. Other supply

7. Other income are:

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank;

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a donation agreement;

receipts in compensation for losses caused to the organization;

profit of previous years, revealed in the reporting year;

amounts of accounts payable and depositor's debts for which the limitation period has expired;

exchange differences;

the amount of revaluation of assets;

Other income.

9. Other income is also income arising as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. .

10. For accounting purposes, the amount of other income is determined in the following order:

10.3. Assets received free of charge are accepted for accounting at market value. The market value of the assets received free of charge is determined by the organization on the basis of the prices valid on the date of their acceptance for accounting for this or a similar type of assets. Data on prices in force on the date of acceptance for accounting must be documented or confirmed by an examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the organization's profit and loss account, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;

b) the amount of proceeds can be determined;

c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;

e) the costs incurred or to be incurred in connection with this transaction can be determined.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, must be simultaneously observed the conditions specified in subparagraphs "a", "b" and "c" of this paragraph.

15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activity) are recognized in accounting based on the assumption of temporary certainty of the facts of economic activity and the terms of the relevant agreement.

16. Other receipts are recognized in accounting in the following order:

amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

V. Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

a) on the procedure for recognizing the organization's revenue;

b) on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready.

18. In the statement of financial results, the organization's income for the reporting period is reflected with a division into revenue and other income.

18.1. Revenue, other income (revenue from the sale of products (goods), revenue from the performance of work (rendering services), etc.), amounting to five or more percent of the total amount of the organization's income for the reporting period, are shown for each type separately.

18.2. Other income may be shown in the income statement less expenses related to these incomes when:

a) the relevant accounting rules provide for or do not prohibit such recognition of income;

b) income and related expenses arising from the same or similar fact of economic activity (for example, the provision of temporary use (temporary possession and use) of its assets) are not significant for characterizing the financial position of the organization.

19. With regard to the proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-cash funds, at least the following information is subject to disclosure:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of revenue received under the specified agreements with related organizations;

c) a method for determining the cost of products (goods) transferred by the organization.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.

This provision is fundamental for determining the income of both commercial and non-commercial (with the exception of organizations funded by their budget) organizations established under the legislation of the Russian Federation. The exception is insurance credit organizations. It should be mentioned that economic benefit should be understood as the potential ability of property to directly or indirectly contribute to the inflow of cash or cash equivalents into the organization.

Not recognized as income organizations the following receipts from other legal entities and individuals:

the amount of value added tax, excises, sales tax, export duties and other similar obligatory payments. For example, the amounts of VAT received, after deducting the amounts of tax paid to suppliers when purchasing goods, works, services, property rights, are payable to the budget;

payments under commission agreements, agency or similar agreements in favor of the principal, principal, etc. Note that if we take a commission agreement, then the amount of goods to be sold by the commission agent for the principal, but not the amount of remuneration, are not subject to the article “income”, but not the amount of remuneration, they are taken into account on off-balance account 004 "Goods accepted for commission". The committent is obliged to pay the commission agent a remuneration, and this amount of remuneration will be income;

payments in the order of advance payment for products, goods, works, services. Upon receipt of an advance payment, the amount of money is not included in income until the shipment of goods (performance of work, services). They are recorded on a separate sub-account to account 62 "Settlements with buyers and customers";

the amount of advances on account of payment for products, goods, works, services;

deposit amount. According to Art. 380 of the Civil Code of the Russian Federation, a deposit is recognized as a sum of money issued by one of the contracting parties on account of payments due from it under the contract to the other party, as proof of securing the contract and as security for its execution. Thus, the deposit is an advance payment to the concluded contract, ensuring the fulfillment of obligations under this agreement. The agreement (annex or addition to the contract) is documented and is an integral part of it;

a pledge, if the agreement provides for the transfer of the pledged property to the pledgee. The pledged property of the pledgee is recorded on the off-balance account 002 “Commodity material values accepted for safekeeping”;

repayment of a loan granted to a borrower.

In Art. 41 tax code RF we find an additional definition of what is income. Income economic benefit is recognized in monetary or in-kind form, taken into account if it is possible to assess it to the extent that such benefit can be assessed, and determined in accordance with the following chapters of the Tax Code of the Russian Federation "Income tax on individuals", "Income tax on the organization", "Tax on Capital Gains".

At the same time, for the purposes of the procedure for determining this chapter of the Tax Code, these concepts are mentioned in paragraphs 3-5 of Art. 36 of the Tax Code of the Russian Federation.

Therefore, income is divided into revenue and other income. Revenue is the increase in profits that arises as a result of the company's main activities in the sale of goods, performance of work or provision of services. Other income is also income that generates a profit, but which does not necessarily arise in the normal course of business of the company.

Recall that commodity accounting recognizes any property sold or intended for sale. In order to regulate relations related to the collection of customs payments, goods include other property, determined by the Customs Code of the Russian Federation.

work for taxation purposes, an activity is recognized, the results of which have a material expression and can be implemented to meet the needs of an organization and (or) an individual.

Service for the purposes of taxation, an activity is recognized, the results of which do not have a material expression, are realized and consumed in the process of carrying out this activity.

1.2. Types of income in accordance with PBU 9/99

The division of the organization's income into types depends on the nature, conditions of receipt and direction of the organization's activities. It was previously mentioned that income is generally divided for the purposes of PBU 9/99, that is, within the framework of accounting, into (a) income from ordinary activities and (b) other income. At the same time, income other than income from ordinary activities is other income, also called “other income”.

Income for taxation purposes in accordance with paragraph 1 of Ch. 248 of the Tax Code of the Russian Federation are classified somewhat differently, namely, they are divided into the following:

income from the sale of goods (works, services) and property rights;

non-operating income.

This distinction must be kept firmly in mind by the accountant in his work. Sales revenues are clearly defined in Art. 249 of the Tax Code of the Russian Federation. Sales income is recognized as proceeds from the sale of goods (works, services) both of own production and previously acquired, proceeds from the sale of property rights. Sales proceeds are determined on the basis of all receipts related to payments for sold goods (works, services) or property rights expressed in cash and (or) in kind. Note that revenue has a complex structure. For financial and management accounting it is customary to distinguish:

1) gross proceeds, or actual proceeds - the amount of income not reduced by the amount of excises, etc.;

2) gross profit from sales, or marginal income, as the difference between gross revenue and the amount of cost finished products(goods sold, works delivered, services rendered);

3) net revenue - the amount of income reduced by the amount of excises, etc.

For tax and accounting in equally the procedure for recognizing changes in assets as income is important. Recognition is the process of including in the balance sheet or income statement an item that meets the definition of an element and satisfies one of two recognition criteria :

it is probable that the entity may or may not receive future economic benefits relevant to the item;

article can be reliably evaluated.

Income is recognized for tax purposes by the taxpayer independently through any legal method of recognition. There are only two of them: the accrual method and the cash method.

Using accrual method to determine income for taxation purposes, the date of receipt of income is the date of sale of goods (works, services, property rights). In this case, the sale is considered, respectively, the transfer on a reimbursable basis of the right of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in some cases provided for by the Tax Code and free of charge. Income under the accrual method is recognized in the reporting period in which they occurred, regardless of the actual receipt of funds, other property, or property rights. In the case of a long production cycle, if the contract does not provide for a phased delivery of works (services), the income from these works is distributed by the taxpayer independently. If income relates to several reporting periods, they are determined by the taxpayer, taking into account the principle of uniform recognition of income and expenses.

Example No. 1

The marketing communications agency provides the customer with a service in the form of promotion of the client's website, the duration of which is 3 calendar months. The performance of the service in accordance with the contract is carried out in stages, with the submission of a report on the actions carried out on the first day of each month. Payment is due upon completion of all work. Thus, using the accrual method, the agency accountant makes the following entries in the accounts excluding VAT (see Table 1).

Table 1

The cash method is such a method of recognizing income when the date of receipt of income is the day when funds are received in bank accounts and (or) at the cash desk, receipt of other property (works, services) and (or) property rights, as well as repayment of debts to the taxpayer in another way .

Organizations, with the exception of banks, can use the cash method to determine the date of receipt of income, if, on average, over the previous four quarters, the amount of proceeds from the sale of goods (works, services) of these organizations, excluding certain taxes (value added tax, sales tax) did not exceed one million rubles for each quarter.

Example No. 2

Organization "A" the following indicators for the last year:

In the 2nd quarter of 2008, the proceeds amounted to 1,300 thousand rubles, including 18% VAT of 198.3 thousand rubles.

Q3 2008 - 1100 thousand rubles, including VAT 18% 167.8 thousand rubles.

Q4 2008 - 750 thousand, including VAT 18% 114.4 thousand rubles.

Q1 2009 - 1500 thousand rubles, including VAT 18% 228.8 thousand rubles.

Thus, the total turnover for the 4 quarters is 4,650 thousand rubles, including VAT of 709.3 thousand rubles. Implementation for this year excluding value added tax amounted to 3,940.7 thousand rubles, that is, on average per month - 985.2 thousand rubles.

If the taxpayer has exceeded size limit amounts during the tax period, then he is obliged to switch to determining income and expenses on an accrual basis from the beginning of the tax period during which such an excess was allowed.

The date of receipt of income under the cash method is the day of receipt of funds to bank accounts and (or) cash, receipt of other property and (or) property rights, as well as repayment of debt to the taxpayer in another way. For tax purposes, taxpayers do not take into account differences in amounts as part of their income if, under the terms of the transaction, the obligation (claim) is denominated in conditional monetary units Oh.

If income is not classified as income from sales in accordance with Art. 249 of the Tax Code of the Russian Federation, they are recognized non-operating . The list of non-operating income is defined by Art. 250 of the Tax Code of the Russian Federation. These include in particular:

from equity participation in other organizations, with the exception of income directed to pay additional shares(shares) placed among the shareholders (participants) of the organization;

in the form of a positive (negative) exchange rate difference resulting from the deviation of the foreign currency sale (purchase) rate from official exchange rate established central bank Russian Federation on the date of transfer of ownership of foreign currency. The deviation occurs if the purchase (sale) rate of foreign currency exceeds (or is lower than) the exchange rate of foreign currency against the ruble, established by the Central Bank of the Russian Federation on the date of registration of the transfer of ownership of it;

in the form of fines, penalties and (or) other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into force for violation of contractual obligations, as well as amounts of compensation for losses or damage. Fine- this is pecuniary recovery, a measure of material impact on legal entities or individuals guilty of violating applicable law, contracts or certain rules. It should be mentioned that fines against individuals can only be imposed by state bodies that have a legal right to do so. Legal commercial entity may not impose fines on its employees in an attempt to influence, or in the form of punishment. In case of disagreement of an individual or legal entity with the fine imposed on him, he may apply to Court of Arbitration with a claim;

from the delivery of property (including land) for rent (sublease), if such income is not determined by the taxpayer in the manner prescribed by Art. 249 of the Tax Code. If operations for the transfer (delivery) of property for rent (sublease, leasing, rental) are carried out more than once a year, then this income should be included in income from sales;

from granting for use rights to the results of intellectual activity and means of individualization equated to them (in particular, from granting for use rights arising from patents for inventions, industrial designs and other types of intellectual property), if such income is not determined by the taxpayer in the manner prescribed by Art. 249 of the Tax Code. Such objects include objects of copyright (works of science, literature, art, which are the result of the creative activity of a citizen and exist in any objective form), objects of industrial property (inventions, models, industrial designs, the rights to which are confirmed by a patent or certificate) , computer programs and databases (as well as topologies of integrated circuits), as well as trade names, trademarks and service marks;

in the form of interest received under loan, credit, bank account agreements, bank deposit, as well as on securities and other debt obligations;

in the form of the amounts of restored reserves, the expenses for the formation of which were accepted as expenses in the manner and on the conditions established by Art. 266, 267, 292, 294, 294.1, 300, 324 and 324.1 of the Tax Code. Taxpayers have the right to create the following types of reserves : allowance for doubtful debts, reserve for warranty and repair services, provisions for impairment valuable papers at professional participants securities market engaged in dealer activities, bank reserves, insurance reserves, reserve upcoming expenses for the repair of fixed assets, a reserve for future expenses for vacation pay, a reserve for future expenses for the payment of annual remuneration for long service, a reserve for future expenses for the payment of remuneration based on the results of work for the year, a reserve for future expenses allocated for purposes that ensure social protection disabled people.

in the form of gratuitously received property (works, services) or property rights, except for the cases specified in Art. 251 of the Tax Code. In accordance with paragraph 2 of Art. 248 of the Tax Code of the Russian Federation, property (works, services) or property rights are considered received free of charge if the receipt of this property (works, services) or property rights is not associated with the recipient's obligation to transfer property (property rights) to the transferor (to perform work for the transferor, render services to the transferor). Upon receipt of property (works, services) free of charge, the assessment of income is carried out on the basis of market prices. Market price of goods(works, services) - this is the price that has developed during the interaction of supply and demand in the market of identical (goods that have the same basic features characteristic of them) goods in similar economic conditions. We recall here that the market for goods is the sphere of circulation of these goods, determined on the basis of the buyer's ability to actually and without significant losses to purchase goods in the territory of the Russian Federation closest to the buyer or outside it. Sources of formation of information about market prices may also serve official information and quotes on the stock exchange in the nearest region, information from statistical authorities, and other special government agencies who have this information, as well as information about prices on the market, printed in print media or communicated by other means of mass media. You can also use the services of an appraiser. At the same time, the assessment of income should not be lower than the residual value indicators - for depreciable property (Article 257 of the Tax Code of the Russian Federation) and production costs (acquisition) - for other property;

in the form of income distributed in favor of the taxpayer with his participation in a simple partnership, taken into account in the manner prescribed by Art. 278 of the Tax Code. A simple partnership agreement is an obligation of two or more persons to combine their contributions and act jointly without forming a legal entity in order to make a profit or achieve another goal that does not contradict the law. Contributions can be cash, fixed assets, inventories. At the end of the agreement on joint activities, the participants are returned their contributions. The profit received from such a partnership is distributed among the participants (partners) in proportion to the value of their contributions;

in the form of income of previous years, identified in the reporting (tax) period. It is necessary to refer to paragraph 1 of Art. 54 of the Tax Code of the Russian Federation. When errors (distortions) are found in the calculus tax base relating to past tax (reporting) periods, in the current (reporting) tax period recalculation of tax liabilities is made in the period of the error. If it is impossible to determine a specific period, the tax liabilities the reporting period in which errors (distortions) were identified. From the foregoing, it follows that if an error is detected in the past reporting period, it is necessary to make corrections in the period when the error was made and submit an updated calculation to the tax authority (Letter of the Ministry of Taxes of the Russian Federation dated July 6, 2005). If, with the appearance of an error, it is impossible to determine the moment of its commission, the adjustment takes place in the reporting period when the error was discovered. Here it is necessary to clarify the amount, postings, method of adjustment and fix this in the accounting statement;

in the form of a positive exchange difference arising from the revaluation of property in the form of currency values(excluding securities denominated in foreign currency) and claims (obligations), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Russian Federation, established by the Central Bank of the Russian Federation .;

in the form of a sum difference arising from the taxpayer, if the amount of liabilities and claims that have arisen, calculated at the rate of conventional monetary units established by agreement of the parties on the date of sale (posting) of goods (works, services), property rights, does not correspond to the amount actually received (paid) in rubles. It can only occur in organizations that determine income and expenses on an accrual basis;

in the form of fixed assets and intangible assets received free of charge in accordance with international treaties of the Russian Federation or with the legislation of the Russian Federation by nuclear power plants to improve their safety, used not for production purposes. If fixed assets or tangible assets were used by the taxpayer for production purposes, then the income will not be taken into account when determining the taxable base;

in the form of the cost of materials or other property received during dismantling or dismantling during the liquidation of fixed assets being decommissioned (except for the cases provided for in subparagraph 18, paragraph 1, article 251 of the Tax Code). At the same time, material assets and other property formed during the dismantling, dismantling or liquidation of fixed assets are accounted for at the market price;

in the form of used not according to intended purpose property (including cash), works, services received within the charitable activities(including in the form of charitable assistance, donations), earmarked receipts, earmarked financing, with the exception of budget funds. With regard to budgetary funds used for other than their intended purpose, the norms of the budgetary legislation of the Russian Federation are applied. Taxpayers who have received property (including cash), works, services as part of charitable activities, targeted revenues or targeted financing, at the end of the tax period, submit to tax authorities at the place of its registration a report on intended use received funds in the form approved by the Ministry of Finance of the Russian Federation.

in the form of funds not used for their intended purpose by enterprises and organizations, which include especially radiation-hazardous and nuclear-hazardous industries and facilities, funds intended for the formation of reserves to ensure the safety of these industries and facilities at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy;

in the form of amounts by which in the reporting (tax) period there was a decrease in the authorized (share) capital (fund) of the organization, if such a decrease was carried out with a simultaneous refusal to return the value of the corresponding part of the contributions (contributions) to shareholders (participants) of the organization. The authorized capital of the company with limited liability consists of the cost of the ways of its participants. Authorized capital joint-stock company is formed from the nominal value of the shares of the company acquired by the shareholders. The authorized capital of a joint-stock company or a limited liability company determines minimum size property of the company that guarantees the interests of creditors. If on the second and subsequent financial years price net assets the company will be less than the amount of the authorized capital, the latter is subject to reduction and registration of all changes to the constituent bodies;

in the form of refunds from a non-profit organization of previously paid contributions (contributions) in the event that such contributions (contributions) were previously taken into account as expenses when forming the tax base. Non-Profit Organizations- these are legal entities that do not have profit making as the main goal of their activities and do not distribute their profits among the participants (clause 1, article 50 of the Civil Code of the Russian Federation). It should be emphasized that if in the previous reporting period the amounts paid by a non-profit organization were included in the taxable base, then they are included in non-operating expenses;

in the form of sums accounts payable(obligations to creditors), written off due to the expiration of the limitation period or on other grounds. In accordance with Art. 196 of the Civil Code of the Russian Federation, the general limitation period is three years. For certain types requirements, the period may be extended or shortened. The running of the limitation period starts from the day when the respondent became aware or supposedly should have become aware of his violation of the limitation period. If there is a deadline for the performance of an obligation, then the limitation period begins on the day after the expiration of the performance period;

in the form of income received from operations with financial instruments futures deals, subject to the provisions of Articles 301-305 of the Civil Code. Financial instruments of forward transactions(transactions with deferred execution) are agreements between participants in futures transactions (parties of a transaction) that determine their rights and obligations in relation to underlying asset, including futures, options, forward contracts, as well as agreements between participants in futures transactions that do not involve the delivery of the underlying asset, but determine the procedure for mutual settlements between the parties to the transaction in the future, depending on changes in the price or other quantitative indicator of the underlying asset compared to the value of the specified indicator, which is determined (or the procedure for determining which is established) by the parties when making a deal. The taxpayer's income from operations with financial instruments of futures transactions circulating on the organized market, received in the tax (reporting) period, shall be recognized:

1) the amount of the variation margin due to be received by the taxpayer during the reporting (tax) period;

2) other amounts due to be received during the reporting (tax) period on transactions with financial instruments of derivatives transactions circulating on the organized market, including in the procedure for settlements on transactions with financial instruments of derivatives transactions, providing for the delivery of the underlying asset;

in the form of the cost of surplus inventories and other property, which are identified as a result of the inventory. Strictly speaking, it is the inventory that is the beginning of the preparation of the annual balance sheet. On the basis of paragraph 27 of the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation N 34n dated July 29, 1998, an inventory must be carried out before the preparation of annual financial statements, but not earlier than October 1 of the reporting year. But the inventory is carried out not only at the end of the final year. The basis for it can also serve as: the change of the materially responsible person, the occurrence of force majeure (fire, flood, etc.), and so on. After its implementation, it is necessary to identify the shortage or excess of material values. At the same time, excess goods identified as a result of inventory in material form are accounted for as part of non-operating income at market prices;

in the form of the cost of media products and book products to be replaced upon return or write-off of such products on the grounds provided for in subpara. 43 and 44 paragraph 1 of Art. 264 of the Tax Code. The value of the products specified in this paragraph is assessed in accordance with the procedure for assessing the balance of finished products, established by Article 319 of the Tax Code.

It is also necessary to mention income, not deductible for tax purposes. They are not treated as income tax benefits and as profit. The list of such income is listed in the Tax Code of the Russian Federation in Art. 251 "Income not taken into account when determining the tax base."

Paragraph 1 of this article contains a list of operations to receive certain types of funds that are not subject to taxation. It can refer to organizations of any kind of ownership. In paragraph 2 of Art. 251 of the Tax Code of the Russian Federation lists targeted revenues that are not subject to taxation. The list of operations listed in the second paragraph refers mainly to the activities of non-profit organizations and recipients of budgetary funds.

Income, not taken into account when determining the tax base for corporate income tax:

1) income in the form of property, property rights, works or services that are received from other persons in the order of advance payment for goods (works, services) by taxpayers who determine income and expenses on an accrual basis.

It is worth mentioning that this paragraph applies only to enterprises that determine income and expenses for taxation on an accrual basis. Organizations using the accrual method do not include amounts received from other persons in the form of advance payment for services rendered (goods supplied) as income subject to taxation.

Meanwhile, organizations using the cash method of recognizing income and expenses have a different situation. Let us turn to paragraph 2 of Art. 273 of the Tax Code of the Russian Federation. It states that for the purposes of this chapter, the date of receipt of income is the day when funds are received in bank accounts and (or) at the cash desk, receipt of other property (works, services) and (or) property rights, as well as repayment of debts to the taxpayer in another way (cash method). Thus, organizations using the cash method of recognizing income and expenses as taxable income are required to include in taxable income the amount of prepayment received from other persons for services rendered (work performed, goods delivered, etc.) at the time of its receipt by the cash desk (bank ) enterprises;

2) income in the form of property, property rights received in the form of a pledge or deposit as security for obligations.

Recall that pledge called a method of securing an obligation, in which the creditor-mortgagee acquires the right in case of non-fulfillment by the debtor of the obligation assumed, to receive satisfaction at the expense of the pledged property. Thus, a pledge is one of the ways that implement the fulfillment by the debtor of the obligations assumed.

deposit the amount of money issued by one of the contracting parties on account of payments due from it under the contract to the other party, as evidence of the conclusion of the contract and to ensure its execution, is also recognized. The deposit agreement must be drawn up in writing, regardless of the amount of the deposit. In case of non-fulfillment of the terms of the contract, the party that gave the deposit is liable, it remains with the other party. If the party that received the deposit is responsible for non-performance of the contract, it is obliged to pay the other party a double amount of the deposit;

3) income in the form of property, property rights or non-property rights having monetary value, which are received in the form of contributions (contributions) to the authorized (share) capital (fund) of the organization (including income in the form of an excess of the placement price of shares (stakes) over their face value(original size). The formation of the authorized capital is provided for the following legal entities: business partnerships and companies, limited and additional liability companies, joint-stock companies, production cooperatives, unitary enterprises;

4) income in the form of property, property rights, which are received within the limits of the contribution (contribution) by the participant economic society or a partnership (by its legal successor or heir) upon withdrawal (withdrawal) from a business company or partnership or upon distribution of the property of a liquidated business company or partnership among its participants;

5) income in the form of property, property rights and (or) non-property rights having a monetary value, which are received within the limits of the contribution by a participant in a simple partnership agreement (agreement on joint activity) or his successor in the event of separation of his share from property in common ownership parties to the contract, or the division of such property;

6) income in the form of funds and other property received in the form of donations(assistance) in the manner prescribed federal law"On gratuitous assistance (assistance) to the Russian Federation and the introduction of amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits for payments to state non-budgetary funds in connection with the implementation of gratuitous assistance (assistance) of the Russian Federation”;

7) income in the form of fixed assets and intangible assets received free of charge in accordance with international treaties of the Russian Federation, as well as in accordance with the legislation of the Russian Federation by nuclear power plants to improve their safety, used for production purposes;

8) income in the form of property received by state and municipal institutions by decision of executive authorities at all levels;

9) income in the form of property (including cash) received by the commission agent, agent and (or) other attorney in connection with the performance of obligations under a commission agreement, agency agreement or another similar agreement, as well as to reimburse the costs incurred by the commission agent, agent and (or) other attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the costs of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The specified income does not include commission, agency or other similar remuneration;

10) income in the form of funds or other property received under credit or loan agreements (other similar funds or other property, regardless of the form of borrowing, including securities for debt obligations), as well as funds or other property received as repayment such borrowings;

11) income in the form of property received Russian organization free of charge:

from the organization, if the authorized (share) capital (fund) of the receiving party consists of more than 50% of the contribution (share) of the transferring organization;

from the organization, if the authorized (share) capital (fund) of the transferring party consists of more than 50% of the contribution (share) of the receiving organization;

from an individual, if the authorized (share) capital (fund) of the receiving party consists of more than 50% of the contribution (share) of this individual.

At the same time, the received property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the said property (with the exception of cash) is not transferred to third parties;

12) income in the form of interest amounts received in accordance with the requirements of Articles 78, 79, 176 and 203 of the Tax Code from the budget (off-budget fund);

13) income in the form of guarantee contributions to special funds created in accordance with the legislation of the Russian Federation, intended to reduce the risks of non-fulfillment of obligations under transactions received in the course of clearing activities or activities to organize trading in the securities market;

14) income in the form of property received by the taxpayer within the framework of targeted financing. At the same time, taxpayers who have received special-purpose financing are required to keep separate records of income (expenses) received (produced) within the framework of special-purpose financing. In the absence of such accounting for a taxpayer who has received special-purpose financing, these funds are considered as subject to taxation from the date of their receipt. To the funds of budgets of all levels, state off-budget funds allocated to budgetary institutions according to the estimate of income and expenses budget institution, but not used for its intended purpose during the tax period or used not for its intended purpose, the norms of the budget legislation of the Russian Federation are applied.

To earmarked financing includes property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of targeted funding or federal laws:

in the form of funds from budgets of all levels, state off-budget funds allocated to budgetary institutions according to the estimate of income and expenses of a budgetary institution, autonomous institutions in the form of subsidies, subventions;

in the form of grants received.

This needs a little explanation. For the purposes of the Tax Code grants it is necessary to recognize cash or other property if their transfer (receipt) satisfies the following conditions:

grants are provided on a gratuitous and irrevocable basis by Russian individuals, non-profit organizations, as well as foreign and international organizations and associations according to the list of such organizations, approved by the Government of the Russian Federation, for the implementation of specific programs in the field of education, art, culture, public health (directions - the fight against AIDS, drug addiction, children's oncology, including oncohematology, children's endocrinology, hepatitis and tuberculosis), environmental protection, protection of the rights and freedoms of man and citizen, provided by law Russian Federation, social services poor and socially unprotected categories of citizens, as well as to conduct specific scientific research;

grants are provided on terms determined by the grantor, with obligatory provision to the grantor of a report on the intended use of the grant.

Grants are provided:

in the form of investments received during investment competitions (bidding) in the manner prescribed by the legislation of the Russian Federation;

in the form of investments received from foreign investors for funding capital investments industrial purpose, provided that they are used within one calendar year from the moment of receipt;

in the form of funds of equity holders and (or) investors accumulated on the accounts of the developer organization;

in the form of funds received by the mutual insurance society from organizations - members of the mutual insurance society;

in the form of funds received from Russian fund fundamental research, the Russian Fund for Technological Development, the Russian Humanitarian Scientific Fund, the Fund for Assistance to the Development of Small Forms of Enterprises in the Scientific and Technical Sphere, Federal Fund manufacturing innovation;

in the form of funds received for the formation of the Russian Fund for Technological Development, as well as other sectoral and intersectoral funds for financing research and development work, registered in the manner prescribed by the Federal Law "On Science and State Scientific and Technical Policy";

in the form of funds received by enterprises and organizations, which include especially radiation and nuclear hazardous industries and facilities, from reserves designed to ensure the safety of these industries and facilities at all stages of the life cycle and their development in accordance with the legislation of the Russian Federation on the use atomic energy. These funds are subject to inclusion in non-operating income if the recipient actually used such funds for other than their intended purpose or did not use them for their intended purpose within one year after the end of the tax period in which they were received;

in the form of dues for air navigation services for aircraft flights in the airspace of the Russian Federation, received by a specially authorized body in the field of civil aviation;

in the form of bank insurance premiums to the deposit insurance fund in accordance with the federal law on insurance of deposits of individuals in banks of the Russian Federation;

in the form of funds received medical organizations carrying out medical activities in the system of compulsory medical insurance, for the provision medical services to insured persons from insurance companies that carry out mandatory health insurance these persons;

But let's continue our list and name among the income not taken into account for tax purposes, the following receipts:

15) in the form of the value of shares additionally received by the organization - shareholder, distributed among shareholders by decision general meeting in proportion to the number of shares owned by them, or the difference between the par value of new shares received in exchange for the original ones and the par value of the initial shares of a shareholder in the event of distribution of shares among shareholders upon an increase in the authorized capital of a joint-stock company (without changing the shareholder's share in this joint-stock company);

16) in the form of a positive difference resulting from the revaluation of precious stones with a change in in due course price lists of settlement prices for precious stones;

17) in the form of amounts by which in the reporting (tax) period there was a decrease in the authorized (share) capital of the organization in accordance with the requirements of the legislation of the Russian Federation;

18) in the form of the cost of materials and other property that are received during dismantling, dismantling during the liquidation of decommissioned facilities that are destroyed in accordance with Art. 5 of the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on Their Destruction and Part 5 of the Verification Annex to the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on Their Destruction;

19) in the form of the cost of reclamation and other agricultural facilities received by agricultural producers (including on-farm water pipelines, gas and Electricity of the net) built at the expense of the budgets of all levels;

20) in the form of property and (or) property rights that are received by organizations of the state stock of special (radioactive) raw materials and fissile materials of the Russian Federation from operations with material assets of state stocks of special (radioactive) raw materials and fissile materials and are aimed at restoring and maintaining these stocks ;

21) in the form of amounts of the taxpayer's accounts payable for the payment of taxes and fees, penalties and fines to budgets of different levels, written off and (or) otherwise reduced in accordance with the legislation of the Russian Federation or by decision of the Government of the Russian Federation;

22) in the form of property received free of charge by state and municipal educational institutions, as well as non-state educational institutions that have licenses for the right to conduct educational activities for the conduct of statutory activities.

Let us pay attention to the fact that the provisions of sub. 21 p. 1 art. 251 apply to legal relations that arose from January 1, 2005;

23) in the form of fixed assets received by organizations that are part of the structure of the Russian Defense Sports and Technical Organization (ROSTO) (when they are transferred between two or more organizations that are part of the structure of ROSTO), used to train citizens in military specialties, military patriotic education of youth, development of aviation, technical and military-applied sports in accordance with the legislation of the Russian Federation;

24) in the form of a positive difference obtained from the revaluation of securities at market value;

25) in the form of amounts of restored reserves for depreciation of securities (with the exception of reserves, the costs of creating which, in accordance with Article 300 of the Tax Code, previously reduced the tax base);

26) in the form of funds and other property received unitary enterprises from the owner of the property of this enterprise or a body authorized by him;

27) in the form of property (including money) and (or) property rights received by a religious organization in connection with the performance of religious rites and ceremonies and from the sale of religious literature and religious items;

28) in the form of amounts received by universal service operators from the universal service reserve in accordance with the legislation of the Russian Federation in the field of communications;

29) in the form of property, including cash, and (or) property rights that are received mortgage agent in connection with its statutory activities;

30) in the form of property (works, services) received by medical organizations engaged in medical activities in the system of compulsory medical insurance, from insurance organizations engaged in compulsory medical insurance, at the expense of the reserve for financing preventive measures used in the prescribed manner;

31) in the form of amounts of income from investing pension savings funds intended to finance the funded part of labor pensions received by organizations acting as insurers under compulsory pension insurance;

32) in the form of capital investments in the form of inseparable improvements to the leased property made by the tenant;

33) income of ship owners received from the operation of ships registered in the Russian International Register of Ships. For the purposes of this chapter, the operation of ships registered in the Russian International Register of Ships means the use of such ships for the carriage of goods, passengers and their baggage and the provision of other services related to the implementation of these transportations, provided that the point of departure and (or) destination are located beyond outside the territory of the Russian Federation, as well as the lease of such vessels for the provision of such services.

On this presentation and commenting by us on paragraph 1 of Art. 251 of the Tax Code of the Russian Federation is completed. Now, as stated earlier, let's take a closer look at the second point regarding targeted income.

So, according to paragraph 2 of Art. 251 of the Tax Code of the Russian Federation, when determining the tax base, are also not taken into account earmarked income (with the exception of targeted revenues in the form of excisable goods). These include targeted revenues from the budget to budget recipients and targeted revenues for the maintenance of non-profit organizations and their statutory activities, received free of charge from other organizations and (or) individuals and used specified recipients by appointment. At the same time, taxpayers who are recipients of the specified targeted revenues are required to keep separate records of income (expenses) received (produced) within the framework of targeted revenues.

To the specified target income for maintenance non-profit organizations and their statutory activities include:

1) entrance fees made in accordance with the legislation of the Russian Federation on non-profit organizations, membership fee, share contributions, as well as donations recognized as such in accordance with Civil Code Russian Federation;

1.1) targeted receipts for the formation of the Russian Fund for Technological Development, as well as other sectoral and intersectoral funds for financing research and development work, registered in the manner prescribed by the Federal Law "On Science and State Scientific and Technical Policy";

2) property transferred to non-profit organizations by will in the order of inheritance;

3) funding amounts from federal budget, budgets of subjects of the Russian Federation, local budgets, budgets of state non-budgetary funds allocated for the implementation of the statutory activities of non-profit organizations;

4) funds and other property received for charitable activities;

5) the total contribution of the founders of non-state pension funds;

6) pension contributions to non-state pension funds if at least 97% of them are directed to the formation of pension reserves of a non-state pension fund;

6.1) pension savings, including insurance premiums for compulsory pension insurance, intended to finance the funded part of the labor pension in accordance with the legislation of the Russian Federation;

7) the proceeds from the owners to the institutions created by them, used for the intended purpose;

8) deductions from bar associations of constituent entities of the Russian Federation for general needs Federal Chamber lawyers in the amount and manner determined by the All-Russian Congress of Lawyers; deductions of attorneys for the general needs of the bar association of the relevant subject of the Russian Federation in the amount and in the manner determined by the annual meeting (conference) of attorneys of the bar chamber of this subject of the Russian Federation, as well as for the maintenance of the relevant bar office, bar association or law office;

9) funds received by trade union organizations in accordance with collective agreements(agreements) for trade union organizations to conduct socio-cultural and other events provided for by their statutory activities;

10) funds used for their intended purpose, received structural organizations ROSTO from the federal executive body authorized in the field of defense, and (or) another executive body under the general agreement, as well as targeted deductions from organizations included in the structure of ROSTO, used in accordance with the constituent documents for training in accordance with the legislation of the Russian Federation citizens in military specialties, military-patriotic education of youth, development of aviation, technical and military-applied sports;

11) property (including funds) and (or) property rights received by religious organizations for the implementation of their statutory activities;

12) funds received by a professional association of insurers established in accordance with the Federal Law of April 25, 2002 N 40-FZ "On compulsory insurance civil liability owners Vehicle", and which are intended to finance compensation payments provided for by the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners, to form funds in accordance with the requirements international systems compulsory insurance of civil liability of vehicle owners, to which the Russian Federation has joined, as well as funds received in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners by the specified professional association of insurers in the form of reimbursement amounts for compensation payments and expenses incurred in connection with consideration of the claims of the victims for compensation payments.

For some time now, the subject has not been exhausted by the listed points. In accordance with the Federal Law of December 30, 2006 N 276-FZ from January 1, 2008, paragraph 2 of Art. 251 is supplemented by subparagraphs 13-15:

13) funds received by non-profit organizations for the formation of target capital, which is carried out in accordance with the procedure established by the Federal Law "On the procedure for the formation and use of target capital of non-profit organizations";

14) funds received by non-profit organizations - owners of endowment capital from management companies that carry out trust management property constituting endowment, in accordance with the Federal Law "On the procedure for the formation and use of endowment capital of non-profit organizations";

15) funds received by non-profit organizations from specialized endowment management organizations in accordance with the Federal Law “On the procedure for the formation and use of endowment capital of non-profit organizations”.

We will complete our acquaintance with Article 251 of the Tax Code of the Russian Federation with an analysis and commentary on a small third paragraph. According to this paragraph, in the event of reorganization of legal entities, when determining the tax base, the value of property, property and non-property rights having a monetary value, and (or) obligations received (transferred) in the order of succession in case of reorganization of legal entities that were acquired (created) by the reorganized entities before the date of completion of the reorganization.

The income structure proposed by the legislation is reflected in the Chart of Accounts for the financial and economic activities of organizations. To account for income in the accounting of an enterprise, two accounts are used - 90 "Sales" and 91 "Other income and expenses" (note that these same accounts are used to record expenses, which will be discussed further: see Chapter 2).

Account 90 is synthetic, that is, summarizing the results from sales operations. The credit of this account records sales revenue, from which the credit balance of sales profit is found. The amount of credit or debit balance debited monthly to account 99 “Profit and Loss”. Account 90 is used to fix the total revenue from the beginning of the year to the reporting date. Income recorded on account 90 is always net revenue, in other words, income (revenue) reduced by the amount of excises and similar deductions. Net revenue takes the following forms: revenue from the sale of products and goods, for work and services performed, in the form of rent, in the form of dividends, in the form of royalties. Let's look at an example.

Example No. 3

The company, when compiling a quarterly report, determines the amount of income on the credit of account 90. For this purpose, the following is used primary documents. First, the contracts that justify the legitimacy of certain operations for the sale of goods, works, services: (1) sales contracts, (2) supply contracts, (3) work contracts, (4) service contracts (by types , including the contract of carriage, etc.). Since in this case the company supplies goods, it concludes three types of contracts, depending on the situation - 1 (sales contract), 2 (supply contract) and 4 (transportation contract).

Secondly, the supporting documents are the orders of the administration (management orders), thanks to which contracts acquire content and meaning for accounting. This includes, for example, a shipment order.

Thirdly, supporting documents are acts fixing the fact economic life, that is, in our case, the fact of shipment and delivery of goods to their destination. This includes various waybills (mainly a consignment note and a bill of lading - waybill), as well as powers of attorney from a representative of the customer organization.

Based on the above documents, it is established:

a) the amount of net proceeds of 9,000 rubles from the sale of goods with self-delivery, which is recorded on sub-account 90-1-1 “Proceeds from the sale of goods” (a second-order account in relation to sub-account 90-1 “Revenue”);

b) the amount of net proceeds of 10,000 rubles from the sale of goods with delivery by the company's vehicles, which is also recorded on sub-account 90-1-1 "Proceeds from the sale of goods";

c) the amount of net proceeds of 1000 rubles for the provision of services for the transportation of goods, not stipulated by the agreement deliveries, which is reflected in the sub-account 90-1-2 "Revenue for services performed".

Also, the company's accountant, on the basis of a share certificate and an act of acceptance and transfer of deposits, records on sub-account 90-1-3 "Revenue in the form of dividends" the receipt of dividends in the amount of 4,000 rubles.

If the company has other sources of income in the form of revenue, the proceeds are recorded in other sub-accounts. So, in our case, when renting free warehouse space, the company uses subaccount 90-1-4 “Revenue in the form of rent”, where it fixes the amount of 6,000 rubles.

In the debit of the account, the final entry for the quarter is 8,000 rubles. In this case, the balance turns out to be a credit, which means an income in the amount of 22,000 rubles (see Table 2)

table 2

Note that in order to find the balance on account 90, it is recommended to enter a special sub-account into the working chart of accounts, which will be called "Balance of profit (loss) from sales." Credit balance on account 90, if any, means a positive financial result and indicates the amount of profit received before its taxation. This result, as mentioned in passing, is written off to sub-account 99-1 “Result from sales operations”, which is credited. This lending allows you to find the amount of profit received in the reporting period (deduction financial result carried out in previous periods).

Account 91 is intended to account for other receipts, i.e., income not related to revenue (non-operating in the terminology tax accounting). According to the credit of account 91 in the working chart of accounts of the company, it is desirable to highlight the following approximate sub-accounts:

91-1 "Interest income"

91-2 "Income from participation in other organizations"

91-3 "Other other income"

91-4 "Balance of other income and expenses"

At the same time, account 91-3 (formerly called “Operating and non-operating expenses”, and now almost nameless) can be divided, if necessary, into a sufficient number of independent sub-accounts. For example, if an organization has to periodically sell its fixed assets and other assets to a third party, then the working chart of accounts of such a company will take the form: 91-1 “Interest income”, 91-2 “Income from participation in other organizations”, 91-3 “ Income from the sale of assets” (in correspondence with account 62), 91-4 “Other other income”, 91-5 “Balance of other income and expenses”.

At the same time, the actively used separate sub-account 91-3 acquires a complex structure. For further detailing of analytical information, sub-accounts of the fourth order are included in it: 91-1-3-1 “Income from the sale and disposal of fixed assets”, 91-1-3-2 “Income from the sale of exclusive rights to intangible assets", 91-1-3-3 "Income from the sale inventories”, 91-1-3-4 “Income from the sale and redemption of securities”, 91-1-3-5 “Income from the sale of foreign currency”, 91-1-3-6 “Other income from the sale of assets”.

In the event that there is no need for such splitting, it is permissible to use third-order sub-accounts in relation to account 91 in order to most fully display the structure of the sub-account “Other other receipts” and accumulate sufficient analytical information on receipts not related to revenue. In this case, we have the following sub-accounts: 91-1-1 "Rent", 91-1-2 "Income from intellectual property", 91-1-3 "Proceeds from the sale and disposal of property", 91-1-4 " Profit from joint activities”, 91-1-5 “Recovered estimated reserves”, 91-1-6 “Other income”.

Example No. 4

Accountant trading company, calculating the non-operating income of the company for the past month, it detects the presence of receipts in the form of a paid penalty in the amount of 1000 rubles, a car donated to the company worth 500 thousand rubles, as well as an exchange rate difference that arose during the resale of euros with an initial cost of 20 thousand rubles for 22 thousand .rubles These incomes are taken into account under the credit of sub-account 91-3 “Other other income” (see Table 3).

Table 3

Information on accounts 90 and 91 is reflected in such a way that on its basis it was possible to fill in the corresponding items of the income statement.

1.3. Conditions for accepting an organization's income for accounting

The procedure for determining income and classification of income, taking into account the Regulations and the Tax Code of the Russian Federation, is fixed in the accounting policy of the enterprise. This can be omitted if the founding documents clearly indicate the types of activities that are the main ones for the organization. If not, it is necessary to provide for this in the accounting policy. It should reflect the following:

income classification;

the procedure for recognizing the organization's revenue;

a method for determining the readiness of works, services, products, revenue from the performance, provision, sale of which is recognized as soon as they are ready.

income classification. According to the Accounting Regulations, the organization independently recognizes receipts as income from ordinary or other receipts, based on the nature of its activities, the type of income and the conditions for receiving them. It is necessary to take into account the opinion of the Ministry of Finance of the Russian Federation. There are several letters that can be referred to when determining income from the main activity. If the constituent documents do not define the main subjects of activity, it is necessary to make a reference to its value. If it is five percent or more, then the income is income from ordinary activities (letter N 04-05-11/71 dated September 24, 2001). If other income at the end of the year amounted to five percent or more, then they are included in the balance sheet in the form of N 20 in the amount of income from ordinary activities (letter N 04-05 / 11-69 dated August 3, 2000).

The procedure for recognizing the organization's revenue. To recognize revenue in accounting, five conditions must be present, listed in clause 12 of PBU 9/99:

an entity that receives cash or other assets should be entitled to receive the proceeds. This is confirmed by the contract or otherwise appropriately;

the amount of revenue can be determined. The amount of proceeds is equal to the amount of receipt of cash or other property. If the amount of the received property is not specified in the contract or other documents, it is necessary to use the price for similar goods (works, services) sold under comparable conditions in terms of time, quantity, size. In particularly controversial cases, it is advisable to contact special organizations engaged in the evaluation of property rights. They issue an appraisal report, which is an indisputable evidence in case of disputes with the tax authorities;

there is confidence that as a result of a particular operation there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of assets;

the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer. If the case here is about property, then the moment of transfer of ownership should be understood as state registration, unless otherwise provided by law. Regarding other things, the transfer is recognized as the delivery of a thing to the acquirer (clause 1 of article 224 of the Tax Code of the Russian Federation). In any case, the transfer of ownership must be documented: an act of real estate transfer, a certificate of state registration, waybills, waybills, waybills, act of work performed (services) and so on. Source documents can be used both unified (standard) and created and approved by the organization;

the costs incurred or to be incurred in connection with this transaction can be determined.

If cash or other assets received by an entity as payment do not meet all five conditions, then they cannot be recognized as revenue. They are considered accounts payable.

The exception is the proceeds received from the maintenance of the following activities:

provision for a fee for temporary use (temporary possession and use) of the organization's assets;

provision for a fee for temporary use (temporary possession and use) of rights arising from patents for inventions, industrial designs and other types of intellectual property;

participation in the authorized capital of other organizations.

In these cases, the receipt of assets should be recognized as revenue when the first three points of the revenue recognition conditions are met.

Difficulty in determining revenue may arise in enterprises with a long production cycle. Let us turn to paragraph 13 of PBU 9/99. Recognition of revenue in accounting will depend on the terms of the contract concluded between the buyer (customer) and the seller (executor). If the contract provides for the phased delivery of goods (work, services), then revenue will be recognized as the stages of work or services are completed. This must be documented: an act of work performed, services is drawn up, signed by each of their parties, which, together with an accounting agreement, will be the basis for recognizing the funds or assets received as revenue. If the contract does not provide for the phased delivery of works, services, then the revenue is recognized in accounting after the completion of the work.

Revenue from the performance of a specific job, the provision of a specific service, the sale of a specific product is recognized as soon as it is ready, if it is possible to determine the readiness of the work or service. In relation to different in nature and conditions of the work performed, the provision of services, the manufacture of products, the organization may simultaneously apply different ways of recognizing revenue in one reporting period.

1.4. Difficult cases of income accounting

Since we are talking about possible difficulties in using PBU, we cannot fail to mention several problematic cases that an accountant encounters in his activities when accounting for the organization's income. Such difficult cases come from an accounting tradition that unnecessarily schematizes the process of changing the property of an enterprise.

In particular, by default it is assumed that a change in the company's assets is invariably accompanied by a change in its liabilities by analogy with changes in the "debit - credit" group (since assets and liabilities correspond to debit and credit, so that in certain cases they can be identified, which is what , for example, M.Yu. Medvedev). Since the change in debit (property) is equal to the change in credit (liabilities) of the corresponding account, it can be assumed that any change in assets is accompanied by a change in liabilities. But consider the situation with the resale of assets on a specific example.

Example No. 5

Company A purchases some equipment at a price of 1 million rubles, but then, in the face of predictable financial difficulties, sells this equipment to company B in a timely manner at a price of 1.1 million rubles. Thus, the assets of company A increased by 100 thousand rubles (1.1–1 = 0.1 million rubles). Meanwhile, a change in assets as a result of resale does not entail a change in the volume of liabilities of this organization. The sources of property actually increased by the indicated amount, which is reflected in the credit entry of the Profit and Loss account.

The example reveals two fundamental errors. First, it is impossible to fully identify credit and debit with assets and liabilities, respectively, despite their genetic affinity due to the operation of the principle double entry(although such a simplified scheme is popular in accounting, and in particular in balance sheet equations, property and costs are recorded on the left, as a debit, and liabilities, capital, and income on the right, as a credit). Secondly, even if such an assumption is accepted, it must be remembered that not all liabilities are liabilities, so it is more correct to call them sources of property.

The second difficult case of calculating income is that the same amount can be considered either as income or as an expense (Y.V. Sokolov calls this accounting situation an accounting paradox). It is recommended to consider this paradox based on the principle of property isolation, since the approach to interpreting the facts of economic life is possible either from the point of view of the owner (owners) of the company, or from the point of view of the company itself.

Let's illustrate the above with an example. Accountants tend to interpret the payment of dividends as part of the profit paid to shareholders. Accountants do this by adopting the principle of property separation, whereby they debit the profit and loss account, reducing profits. Withdrawal of profit is shown in accounting as a crediting of the account of settlements with the founders (usually).

Meanwhile, if we discard the principle of property isolation, these same dividends can be interpreted as a direct expense of the company, since there is a clear withdrawal by the owner of funds from the company with a concomitant decrease in its assets. The notion of dividends as expenses will seem all the more correct if we consider them in the form of interest paid on the attracted funds of investors, by analogy with bank loan. The company's management had a choice between a bank loan and the sale of its own shares: in the first case, the company would have to pay interest, and in the second, it would pay dividends. So the essence of payments in both cases remains the same, which is why the payment of dividends can be included in the company's costs.

It is worth making a reservation here and adding that in tax accounting, for the purposes of taxing profits, any receipt in the ownership of a shareholder (participant) from an organization in the distribution of profit remaining after taxation is recognized as income in proportion to the shareholder's share in the authorized capital of this organization (for which see Article 43 Tax Code of the Russian Federation). As you can see, receiving dividends fits this description. That is, if we have reason to argue whether the payment of dividends is or is not an expense for the payer, then we know for sure that the legislation recognizes the receipt of dividends as income of the participant.

On the basis of the considered paradox, it can be concluded that when the point of view changes - “from the owner to the company” or “from the company to the owner” - the qualification of the fact of economic life also changes.

1.5. Accounting entries related to income accounting

The most important wiring is provided brief comments. Accounting accounts are located in the manner prescribed by the current Chart of Accounts for accounting for the financial and economic activities of enterprises (approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n).

Debit 07 - Credit 91-1

- equipment was credited that was not previously recorded in the accounting of the organization and identified during the inventory. The basis for making the posting are: form N INV-26 "Statement of accounting for the results identified by the inventory", etc.

Debit 08 - Credit 91-1

– during the inventory, material assets were identified and credited to be accounted for as part of investments in fixed assets. The basis for making the posting are: form N INV-26 "Statement of accounting for the results identified by the inventory", etc.

Debit 08 - Credit 98-2

– equipment (an item of fixed assets) was received free of charge. The basis for making the posting are: a contract for the gratuitous transfer of an object of fixed assets, form N OS-1 "Act of acceptance and transfer of an object of fixed assets". Putting the equipment into operation is fixed by posting: "Debit 01 - Credit 08".

Debit 10 - Credit 91-1

- materials identified during the inventory and not previously accounted for in the accounting accounts were capitalized. The basis for the wiring are: form N INV-19 " Collation statement results of the inventory of inventory items”, form N INV-26 “Statement of accounting for the results identified by the inventory”.

Debt 10 - Credit 91-1

- those materials that remained after the write-off of fixed assets or other property of the organization were capitalized.

Debit 11 - Credit 91-1

- the animals identified during the inventory, which were not previously accounted for in the accounting accounts, were capitalized. The basis for making the posting are: record of animals and birds, form N INV-26 "Statement of accounting of the results identified by the inventory."

Debit 20 - Credit 91-1

- the surplus of work in progress discovered during the inventory of the main production was capitalized. The basis for making the posting is: form N INV-19 "Comparative statement of the results of the inventory of inventory items", form N INV-26 "Statement of accounting for the results identified by the inventory."

Debit 21 - Credit 91-1

– the surplus of semi-finished products of own production, identified during the inventory, was credited.

Debit 29 - Credit 91-1

- during the inventory of service industries, surpluses of work in progress were revealed.

Debit 41 - Credit 91 - 1

- included in other income is the surplus of goods and containers identified during the inventory. The basis for making the posting are: form N INV-26 "Statement of accounting for the results identified by the inventory", etc.

Debit 43 - Credit 91-1

- included in other income is the surplus of finished products identified in the inventory process. The basis for making the posting are: form N INV-26 "Statement of accounting for the results identified by the inventory", etc.

Debit 45 - Credit 91-1

- the surplus of finished products (goods) identified during the inventory, which was shipped to customers, was taken into account as part of other income. The basis for making the posting are: form N INV-4 "Inventory act of inventory items shipped", etc.

Debit 46 - Credit 90 -1

– received proceeds from the implementation of the completed stage of work, which was accepted by the customer.

Debit 50 - Credit 62

- the buyer of products (goods) transferred payment for these products in cash. The basis for making the posting are: PKO, cash book, etc.

Debit 50 - Credit 62

– the buyer made an advance payment in cash for the forthcoming supply of finished products (goods) / performance of work / provision of services. In this case, the return of an advance payment previously received from the buyer in cash is reflected using the posting “Debit 62 - Credit 50”.

Debit 50 - Credit 90-1

- received cash for the sold products (goods, works, services) to the cash desk of the organization.

Debit 50 - Credit 91-1

- funds from the sale of other property of the organization, as well as other income, were received by the cashier.

Debit 50 - Credit 91-1

– included in other income is a positive foreign exchange difference on cash foreign currency.

Debit 51 - Credit 62

- the buyer of products (goods) transferred payment for these products to the bank account. The basis for making the posting are: Bank statement, payment order upon receipt to the account, a supporting document (copy of the invoice for payment).

Debit 51 - Credit 62

– the buyer has made an advance payment to the current account in the bank for the forthcoming supply of finished products (goods) / performance of work / provision of services. In this case, the return of the advance payment previously received from the buyer from the current account is reflected using the posting “Debit 62 - Credit 51”.

Debit 51 - Credit 90-1

- received funds for the sold products (goods, works, services) to the settlement account of the organization.

Debit 51 - Credit 91-1

Debit 51 - Credit 98-1

- non-cash funds were received on the current account as deferred income.

Debit 52 - Credit 62

- the buyer of products (goods) transferred payment for these products in foreign currency to a foreign currency bank account.

Debit t 52 - Credit 62

– the buyer has made an advance payment for the forthcoming supply of finished products (goods) / performance of work / provision of services to a foreign currency bank account. In this case, the return of the advance payment previously received from the buyer from the foreign currency account is reflected using the posting “Debit 62 - Credit 52”.

Debit 52 - Credit 90-1

- Funds in foreign currency (for sold products, goods, works or services) were received to the organization's foreign currency account.

Debit 52 - Credit 91-1

- Funds from the sale of other property, as well as other income, were received on the currency account.

Debit 52 - Credit 91-1

– included in other income is a positive foreign exchange difference on the foreign currency bank account of the organization.

Debit 55 - Credit 62

- the buyer of products (goods) transferred payment for these products to a special bank account.

Debit 55 - Credit 62

– the buyer has made an advance payment to a special bank account for the forthcoming supply of finished products (goods) / performance of work / provision of services. In this case, the return of the advance payment previously received from the buyer from the special account is reflected using the posting “Debit 62 - Credit 55”.

Debit 55 - Credit 91-1

– funds from the sale of other property, as well as other income, were received on the current account.

Debit 58 - Credit 98-2

- Securities received free of charge were capitalized. The basis for making the posting are: transfer agreement, securities certificates.

Debit 60 - Credit 91-1

– included in other income is the amount of outstanding accounts payable due to the expiration of the limitation period or unrealistic collection.

Debit 60 - Credit 91-1

– included in other income is a positive foreign exchange difference on receivables from suppliers in foreign currency.

Debit 61 - Credit 91-1

– included in other income is the amount of the outstanding advance payment received from buyers due to the expiration of the limitation period.

Debit 62 - Credit 46

- the cost of the stages of work performed paid by the customer was written off. Posting is carried out at the end of all work.

Debit 62 - Credit 90-1

- proceeds from the sale of products (goods, works, services).

Debit 62 - Credit 91-1

– included in other income is a positive foreign exchange difference on receivables from customers in foreign currency.

Debit 66 - Credit 91-1

– included in other income not repaid in set time debt under short term loan(loan) due to the expiration of the limitation period. The basis for making the posting are: loan agreement(loan agreement), form N INV-17 “Inventory act of settlements with buyers, suppliers and other debtors and creditors”.

Debit 66 - Credit 91-1

– included in other income is a positive exchange rate difference on a short-term credit (loan) in foreign currency. The basis for making the posting is: loan agreement (loan agreement).

Debit 67 - Credit 91-1

– included in other income is debt not repaid in due time for long-term loan(loan) due to the expiration of the limitation period. The basis for making the posting is: a loan agreement (loan agreement), form N INV-17 “Inventory act of settlements with buyers, suppliers and other debtors and creditors”.

Debit 67 - Credit 91-1

– included in other income is a positive foreign exchange difference on a long-term credit (loan) in foreign currency. The basis for making the posting is: loan agreement (loan agreement).

Debit 71 - Credit 91-1

- included in other income due to the expiration of the limitation period, the debt to the accountable person, not repaid on time. The basis for the posting are: advance report.

Debit 71 - Credit 91-1

– included in other income is a positive foreign exchange difference on debt in foreign currency to an accountable person that was not repaid on time due to the expiration of the limitation period. The basis for the posting are: advance report.

Debit 73-1 - Credit 91-1

- included in other income are interest accrued on loans that were provided to employees of the organization.

Debit 73-2 - Credit 98-4

- the difference between the price of the missing valuables recovered from the perpetrators and their value, at which they appear in the documents, is taken into account.

Debit 75 - Credit 91-1

– included in other income is a positive exchange difference on debt to a participant (founder) in foreign currency.

Debit 76 - Credit 91-1

– included in other income is a positive foreign exchange difference on debt to third parties in foreign currency.

Debit 76 - Credit 98-1

- accrued deferred income that is due to be received from other organizations.

Debit 76-2 - Credit 91-1

– included in other income are the amounts of recognized (awarded) penalties, fines and forfeits that were accrued for violations of business contracts. The basis for making the posting is: a business contract, a decision to award a fine, etc.

Debit 76-3 - Credit 90-1

– included in proceeds from the sale of the amount of dividends and income from securities ( financial investments). A posting is made if the receipt of such income is normal view organization's activities. The basis for making the posting is: a report on the accrued and paid (used) dividends on the shares of the enterprise (joint stock company).

Debit 76-3 - Credit 91-1

- included in other income are the accrued amounts of dividends that are due to be received by the organization.

Debit 76-4 - Credit 91-1

– the deposited amounts are included in other income due to the expiration of the limitation period, during which they are subject to collection.

Debit 79-3 - Credit 90-1

– included in the sales proceeds are income from the provision of property for trust management (accounted for by the founder of the management). An entry is made if the receipt of such income is the ordinary activity of the organization.

Debit 79-3 - Credit 91-1

- included in the composition of other income are those incomes that were received from the provision of property for trust management (in the accounting of the founder of the management).

Debit 81 - Credit 91-1

– included in other income is the difference between the nominal value of own shares and the actual costs of their acquisition. The basis for making the posting are: the registry of securities, the report on the results of the issue of securities.

Debit 86 - Credit 98-2

– Included in deferred income are special-purpose financing in accordance with the special-purpose financing agreement.

Debit 90-2 - Credit 11

- written off the cost of animals sold. A posting is made if the sale of animals is a normal activity of the organization. The basis for making the posting are: form N SP-46 "Act for the transfer (sale), purchase of livestock and poultry under contracts", etc.

Debit 90-2 - Credit 20

- written off the cost of work (services) sold. The basis for the posting are: cost accounting sheet.

Debit 90-2 - Credit 21

- written off the cost of sold semi-finished products of own production.

Debit 90-2 - Credit 23

- written off the cost of sold finished products (works, services) of auxiliary production.

Debit 90-2 - Credit 26

- debited general business expenses.

Debit 90-2 - Credit 29

- written off the cost of sold works (services) of servicing production.

Debit 90-2 - Credit 40

- the cost of sold finished products was written off when it was accounted for at the standard (planned) cost.

Debit 90-2 - Credit 41

- written off the cost of goods sold.

Debit 90-2 - Credit 43

- written off the cost of sold finished products.

Debit 90-2 - Credit 44

- expenses for the sale of products (goods) are written off.

Debit 90-2 - Credit 45

- written off the cost of products (goods), previously shipped to customers.

Debit 96 - Credit 91-1

– included in other income of the organization is the amount of the created reserve for future expenses that was not used during the reporting period.

Debit 98-1 - Credit 90-1

– deferred income is included in the revenue received (when the period to which they relate occurs).

Debit 98-1 - Credit 91-1

- included in other income are those deferred income that relate to the current period.

Debit 98-1 - Credit 91-1

– included in other income is the difference between the placement price of bonds and their face value (evenly over the circulation period).

Debit 98-2 - Credit 91-1

– included in other income is the amount of depreciation accrued on fixed assets and intangible assets received free of charge.

Debit 98-2 - Credit 91-1

- included in other income is the cost of commodities received and released into production free of charge.

Debit 98-4 - Credit 91-1

- the employee of the organization repaid the debt for the shortage (in terms of the excess of the amount to be collected over book value lost or damaged valuables) that has been identified over the past reporting periods(before the reporting year). The basis for making the posting are: judgment on the guilt of the employee, an act on the identified shortage.

Debit 98-4 - Credit 91-1

- the employee of the organization repaid the debt for the shortage (in terms of the excess of the amount to be collected over the balance sheet value of the lost or damaged valuables). The basis for making the posting are: a court decision on the guilt of the employee, an act on the identified shortage.