Features of the practical application of accounting in trade. Tasks of accounting for trade operations Practical tasks for accounting in trade organizations

METHODOLOGICAL INSTRUCTIONS AND PRACTICAL TASKS

For independent work of students

At the rate

"ACCOUNTING IN TRADE"

for 5th year students, specialty 080109

"Accounting, analysis and audit"

day and evening departments

Guidelines and practical tasks for independent work of students on the course "ACCOUNTING IN TRADE" for students of the 5th year, specialty 080109 "Accounting, analysis and audit" of the day and evening departments. - St. Petersburg: Publishing House of St. Petersburg State University of Economics, 2012. - p.

Methodological instructions and practical tasks for the course "ACCOUNTING IN TRADE" include the main topics of the course and are presented by a number of tasks for classroom and independent work of 5th year students studying in the specialty "Accounting, analysis and audit" in the daytime and evening departments. The main place is given to the peculiarities of conducting accounting in wholesale, retail and catering establishments. The most complex and ambiguous economic situations are considered in order to form professional skills and abilities and develop professional judgments in the field of accounting in trade organizations.

The names of organizations and the digital material given in the assignments are conditional.

Compiler cand. economy Sci., Associate Professor T.A.Sokolova

Reviewer

SPbGUEF publishing house, 2012

INTRODUCTION…………………………………………………………… 4

TOPIC 1. Features of accounting in trade………………………………………………………………………..4

THEME 2. Documenting receipts and disposals of goods……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

TOPIC 3. Formation of the price of goods……………………………………………………………………………...9

TOPIC 4. Synthetic accounting of the receipt and sale of goods at wholesale and retail enterprises…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

TOPIC 5. Accounting for distribution costs………………………………….25

TOPIC 6. Accounting for export-import operations…………………….29

TOPIC 7. Features of accounting commodity transactions in public catering…………………………………………………………………………….. 34

TEST 2. Test of control of theoretical knowledge....…………………..38

References…………………………………...………………….40

INTRODUCTION

These guidelines contain a list of tasks on the most significant topics of the course "Accounting in trade" and guidelines for their implementation.

The purpose of teaching this discipline is to study the features economic activity trade organizations associated with the process of acquiring, storing and selling goods, with the need to take into account and control the safety of goods and provide timely and complete information on turnover, gross income and the state of commodity stocks to the heads of the organization.

As a result of the practical tasks presented in this publication, students should gain practical knowledge and skills:

Calculation of the trade markup on the balance of goods, retail price, gross income from the sale of goods, transportation costs for the balance of goods at the end of the month;

References synthetic accounting movement of goods, depending on the terms of the contract and the chosen accounting method for accounting and tax accounting;

Maintaining synthetic and analytical accounting distribution costs in trade and public catering organizations;

Fulfill necessary calculations on obligations to the budget and reflect them in accounting.

During practical classes in the discipline "Accounting in trade" students master the basic techniques and methods of conducting trading operations in accounting and tax accounting.

Practical exercises include a collective discussion of the most relevant, complex and controversial issues of the topic, consideration of different options in the course of solving problems.

During independent work, students study the legal and regulatory legislative acts and methods, as well as the main and additional literature on accounting and tax accounting in wholesale, retail trade and public catering enterprises of various forms of ownership.

Control of knowledge and skills of students is carried out through testing, as well as solving independent and control work.

TOPIC 1. FEATURES OF ACCOUNTING IN TRADE

Topic questions:

1. Legal regulation accounting in trade in the Russian Federation.

2. Features of the application of IFRS 2 "Inventories".

3. Formation of the optimal accounting policy of trade and public catering enterprises:

For accounting purposes;

For tax purposes.

4. Development of an order on the accounting policy of a trading enterprise.

5. The procedure for drawing up an agreement on material liability at trade enterprises.

6. Drawing up and reporting on operations with goods and containers.

7. Verification of reporting on operations with goods and containers.

Tasks and control questions:

1. Describe the legal documents that define the system of accounting and taxation at trade enterprises.

2. Analyze the methods of accounting for goods in accordance with PBU -5/01 “Accounting for inventories and IFRS 2 “Inventories” and highlight the common and differences in the accounting methodology for PBU and IFRS.

3. Explore the procedure for the formation of the accounting policy of trade enterprises on the basis of a working trade enterprise. Determine characteristics accounting of commodity transactions.

4. Compose "Agreement on Liability"» with the seller or cashier-operator in accordance with applicable law.

5. Study the procedure and deadlines for compiling "Commodity report" (Unified form No. TORG-29). Explain the rules for checking reports on commodity transactions.

When performing the task, use regulatory documents and unified forms primary documents on the reporting of financially responsible persons.

accounting wholesale commodity

Commodity transactions are facts economic life organizations associated with the receipt and disposal of goods. The definition of goods is given in several normative documents.

Civil Code The Russian Federation (clause 1, article 454) understands the subject of a contract of sale as a commodity. At the same time, in accordance with paragraph 1 of Art. 455 of the Civil Code of the Russian Federation, goods under a sales contract can be any things in compliance with the rules provided for in Art. 129 of the Civil Code of the Russian Federation.

In the tax legislation (clause 3, article 38 of the Tax Code of the Russian Federation), "any property sold or intended for sale" is recognized as a commodity.

Regulatory documents on accounting give a narrower interpretation of the concept of "goods". Paragraph 2 of PBU 5/01 says: "Goods are part of inventories acquired or received from other legal entities or individuals and intended for sale."

The legal basis for the receipt and sale of goods is a contract of sale.

According to paragraph 1 of Art. 454 of the Civil Code of the Russian Federation "under a contract of sale, one party (the seller) is obliged to transfer the thing (goods) to the ownership of the other party (the buyer), and the buyer undertakes to accept this goods and pay a certain amount for it. sum of money(price)."

The main difference between wholesale and retail trade lies in the purpose for which the buyer purchases goods: in the first case, for entrepreneurial activity (resale for the purpose of generating income), and in the second case, for personal consumption.

The main objectives of accounting for commodity transactions are as follows:

1) control over the safety of goods;
2) timely submission to the management of the organization of information on revenue, expenses associated with the sale of goods, profit from sales, the state of inventory.

To achieve these goals, it is necessary to solve the following set of accounting tasks.

1. Ensuring, together with other services of the organization, the liability of employees for goods.
2. Checking the correctness of documentation, legality and expediency of commodity transactions, timely and correct reflection them in the account.
3. Verification of the completeness and timeliness of the receipt of goods by financially responsible persons, the correctness and timeliness of the write-off of sold and released goods.
4. Ensuring control over compliance with inventory standards.
5. Establishing control, together with other services, over compliance with the rules for conducting an inventory, timely and correct identification and reflection in the accounting of its results.
6. Timely and correct identification of gross income.

The basis for solving these problems is the following principles of accounting for goods:

1. Organization of accounting for each financially responsible person (team). Only in this case is it possible to achieve practical implementation the principle of personal responsibility of each person. In this case, this liability arises from the liability agreement. If this principle is violated, the administration cannot bring a justified claim against the guilty.
2. Choice of the accounting scheme for goods, the most expedient in the conditions of work of this organization. Three schemes are possible:
- a) individual (by subject) - the movement of each unit of goods is recorded; it is used, as a rule, in commission trade; the financially responsible person must report for each commodity unit (on an individual basis);
- b) in-kind-value - the movement of goods is recorded by individual items in kind and cost measurements; the financially responsible person is obliged to report for the goods for each item;
- c) cost - the total volume of the commodity mass is fixed; the financially responsible person must account for the entire amount of valuables.
3. The unity of the valuation of goods during their posting and disposal. If the goods were credited at selling prices, then they should be written off at the same prices. The write-off of goods at prices above or below their posting prices would lead in the first case to the formation of a surplus of goods, and in the second - to a shortage.
4. The unity of accounting indicators and the plan, that is, the formation of information in accounting, should be carried out according to the indicators of the trade and financial plan. If, for example, the plan of trade turnover is established not only as a whole, but also separately for structural divisions, then accounting for the actual turnover should be carried out separately for departments.
5. Periodic verification by taking inventory of actual balances of goods and comparing them with accounting data to verify the preservation of valuables.
6. Control over the activities of financially responsible persons by means of cross-reconciliation.

GOU SPO "Omsk State college trade, economy and service"

METHODOLOGICAL INSTRUCTIONS

TO THE PERFORMANCE OF PRACTICAL WORKS

discipline "Accounting"

for the specialty: 080302 Commerce

(by industry)

Methodical instructions for implementation practical work in the discipline "Accounting" for the specialty: 080302 Commerce (by industry).- Omsk, OGKTEiS, 2007. - 60s.

Guidelines are compiled in accordance with the requirements state standard on the course "Accounting" for businessmen.

The guidelines define tasks for each topic, the order work and brief theoretical information is given.

Data application guidelines generalizes, systematizes and deepens theoretical knowledge, develops the ability to apply them in practice, independently solve problems, situations.

Compiled by:, teacher OGKTEiS.

Reviewers: , Senior Lecturer at SIBIT

Specialist teacher. disciplines OGKTEiS

Content

Introduction……………………………………………………….………….…..…..4

Practical lesson №1…………………………..…….……….……….…....6

general characteristics accounting, subject and methods

Practical lesson №2…………………….…..……..………………..….…10

Legal basis of accounting

Practical lesson №3………………………………..…………..…..….….14

Balance sheet

Practical lesson №4……………………………….…………….…..……19

Practical lesson №5………………………………………..….….....……22

Accounts and their double entry

Practical lesson №6…………………………………………….……….. 25

Documentation and inventory in accounting

Practical lesson №7…………………………..…….…………..….…..... 28

Features of accounting in trade

Practical lesson No. 7a…………………………..…….…………………... 31

Features of accounting in trade

Practical lesson No. 8…………………………..…….…………………..... 34

Features of accounting in trade

Practical lesson №9…………………………..…….……………...…...... 36

Features of accounting in trade

Practical lesson No. 10…………………………..…….…………….….......40

Practical lesson No. 14a…………………………..…….……………...…...54

Practical lesson №15…………………………..…….……………...….... 57

Financial statements

Bibliographic list……………………………………………………. 59

Introduction

An urgent problem for modern Russian economy is to bring the existing system in Russia accounting and reporting in accordance with the requirements market economy and international standards. Accounting in Russia is undergoing a fundamental change. New forms of ownership have emerged, entrepreneurial activity, there are many business entities. Accounting should develop as part of a single national economic accounting.

Every young specialist today is a potential businessman, a carrier advanced technologies, which has access to all the achievements of modern foreign and domestic science. Accounting data is used not only by enterprise managers for planning, business analysis but also by investors, creditors, banks and tax authorities.

The specialist must know the legislation on accounting and reporting, the system accounting standards, elements of the tax accounting, theoretical basis accounting. He must be able to use instructions, regulations and other regulatory documents on accounting, fill out and process accounting documents, form the accounting policy of the organization, draw up financial statements.

The main task educational institution– preparation of students for the upcoming work activity. In the training of a specialist, a great place is given to theoretical knowledge and the development of the ability to use knowledge, skills and abilities in practical classes, which contribute to the consolidation of theoretical knowledge and the acquisition of practical skills.

The purpose of practical classes is to generalize, systematize, deepen and concretize theoretical knowledge, develop abilities and readiness to apply theoretical knowledge in practice, the ability to independently solve problems, work with literature.

Practical work is carried out under the guidance of a teacher who controls the sequence and correctness of the work of students.

After completing each work, students must complete individual tasks, the results of which are set overall score or offset.

Practice #1

Topic: General characteristics of accounting,

subject and methods

Purpose of the lesson: learn to group the property of an enterprise by type and location, sources of formation and intended purpose, determine business transactions depending on the type of business accounting.

synopsis, microcalculator, enterprise property classification scheme.

Know the types of economic and accounting;

Be able to group the property of the enterprise in accordance with the classification;

Be able to determine the type of business transaction.

Explanation

To perform this practical work, it is necessary to recall the material studied in lessons No. 1, 2, 3 and the material of independent work.

Remember: The subject of accounting is a reflection of the state and movement of assets, the sources of their formation and the results of the enterprise.

Accounting objects are:

Enterprise property;

Enterprise obligations;

Business operations carried out by the enterprise in the course of their activities.

Accounting method - it is a way of knowing and reflecting the subject of accounting. The set of techniques and methods is called the method of accounting.

Accounting methods:

Documentation;

Inventory;

Double entry;

Financial statements.

Accounting is kept by the organization continuously from the moment of registration legal entity
before liquidation, issuing supporting documents, reflect double entry on related accounting reports.

Exercise 1. Give an answer to the question:

1.1. Meters are ... there are

1.2. Types of business accounting.

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Task 2. Orally answer the questions:

1. What is called economic means?

2. What are the sources of education?

5. Describe your own funds.

6. Give the concept of borrowed (attracted) funds.

Task 3. Distribute the property of the enterprise in accordance with the classification, using the following business transactions:

Packaging material, food recipe, refrigerator, cash register, car, profit, authorized capital, debt to the budget, to the bank on a loan, bill of exchange, garage, goods, cash at the box office, current account, finished products, trademark, container, work in progress, debt to the enterprise, debt to suppliers, reserve fund, debt accountable persons.

Set up a table.

Household funds	Formation sources
I. Non-current assets	III. Own funds
II. current assets	IV. Borrowed funds

Task 4. Make a grouping of financial organization resources according to the composition and implementation of sources of education (document the data in a table).

Household funds	Amount, rub.	Sources of Education	Amount, rub.
I. Non-current assets		III. Own funds

II. current assets	IV. Borrowed funds

Grand total	Grand total

1. The building of a trade enterprise 345,000 rubles.

2. Authorized capital 142,800 rubles.

3. Fuel 5640 rubles.

4. Refrigeration equipment 28600 rubles.

5. Short-term bank loan 450,000 rubles.

6. Debt of various debtors for services 4300 rubles.

7. Cash machine 9600 rub.

8. Debt of accountable persons 2000 rubles.

9. Cash on hand 3300 rubles.

10. Debt to staff for wages 29420 rub.

11. Debt to the budget for income tax 13000 rub.

12. Debt to suppliers for goods 276,580 rubles.

13. Non-distribution of profit of the reporting year 25960 rubles.

14. Cash on the current account 76,000 rubles.

15. Reserve capital 13180 rubles.

16. Goods 398,000 rubles.

17. Computer 17500 rubles.

19. Action third parties 52000 rub.

Knowledge controlth:

Practice #2

Topic: Legal framework for accounting

Purpose of the lesson:

Explore legal basis accounting;

Communication of accounting with legislative documents;

Know the organization of accounting in the Russian Federation.

Complex methodological equipment: textbook, "Accounting for managers", chart of accounts, enterprise accounting policy , the federal law RF "On Accounting" and "Regulations on Accounting and Reporting in the Russian Federation".

Acquired skills and abilities:

Know the legal basis of accounting in the Russian Federation;

Know the documents regulating the organization of accounting;

Be able to use regulatory documents;

To know the relationship of accounting with the activities of the enterprise.

Be able to apply legal and regulatory documents in the work.

Explanation

Accounting is understood as the business language of business.

Accounting is organized in accordance with the current legislation at all enterprises, regardless of ownership. The legislation of the Russian Federation on accounting establishes a unified legal and methodological framework for organizing and maintaining accounting in the Russian Federation.

In the Russian Federation, as in other countries, there is a law on accounting. In the absence of a law, the main state regulatory document regulating accounting in the Russian Federation is the “Regulations on Accounting and Reporting in the Russian Federation”. The Ministry of Finance of the Russian Federation develops drafts of the most important regulatory documents on accounting, as well as a Methodological Council of Scientists and Practitioners.

Regulatory documents form a four-level system

Exercise 1. Study and review the following material:

The Federal Law of the Russian Federation “On Accounting” and the “Regulations on Accounting and Reporting in the Russian Federation” are the main documents regulating the organization of accounting in an enterprise. (Cm. regulations);

Textbook material from pp. 103 - 107 and the regulatory document "Scientific policy of the enterprise";

Chart of accounts

Task 2. Orally answer the questions:

What is a chart of accounts?

When and by whom is the chart of accounts developed?

What is the basis of the chart of accounts?

What resources does the chart of accounts consist of?

Which accounts are shown in the chart of accounts?

What is the purpose of the instructions for the plan? accounting accounts accounting?

Define accounting policy.

The composition and purpose of the accounting policy.

Give a description of PBU F3 "On Accounting".

Task 3. Record in an outline

"International Accounting Standards"

One of the directions for improving accounting at enterprises in modern conditions is its orientation to international standards of accounting and reporting. This will greatly increase the flow of investment in Russian economy will improve the quality and efficiency of accounting and control.

International Accounting Standards Committee (KIAS) established June 29 1973 in accordance with the agreement of the accounting authorities of Austria, Canada, France, Germany, Japan, USA.

Currently accounting and financial statements in Russia, in terms of methodology and practical application, they are approaching generally accepted norms, a successful enterprise in solving problems. This is carried out by the rapprochement of the Russian legislative framework with international.

International standards summarize the experience of accounting in many countries.

There are currently 35 standards in force. All standards are advisory in nature.

For accounting and auditing, each country applies traditional national accounting adapted to international standards.

On an economic basis, it is customary to distinguish three main accounting models:

1. The British-American model is the main idea where investors and lenders are needed.

2. Continental model - the main idea of the model is to meet the requirements of the government, in particular tax legislation.

3. The South American model - the main idea of the model is to focus on the needs of state planning authorities (to control the use of tax policy, adjustment financial statements).

Questions for self-control:

1. Determine which legislative level the following belong to accounting documents:

1.1. The company's charter.

1.2. The order of acceptance to work.

1.3. Instructions for using the chart of accounts of an accountant.

1.4. Working chart of accounts.

1.5. Civil Code of the Russian Federation.

1.6. Staff schedule.

1.7. Tax Code of the Russian Federation.

1.8. Order on accounting policy.

2. What body develops regulatory documents in the Russian Federation?

3. What are the accounting models?

4. What is accounting policy?

5. What is the Chart of Accounts for?

Practice #3

Topic: Balance sheet

Purpose of the lesson:

Master the methodology of compiling the balance sheet;

Learn to identify the type of change in balance under the influence of business transactions;

Learn to draw up a balance based on the grouping of economic means and sources of education.

Complex methodological equipment: microcalculator, balance sheet forms, abstract, task card for compiling a balance sheet and determining the type of change in the balance sheet.

Acquired skills and abilities:

Know the structure of the balance sheet;

be able to compose balance sheet;

Be able to identify the type of change in the balance sheet.

Explanation

The balance sheet is one of the main reporting documents of the enterprise and organization. The balance sheet contains information about the cost of resources, equity and external obligations of the enterprise, characterizes financial position enterprises at the reporting date.

The balance sheet is a two-sided table: the left side is an asset, which shows property by composition and location.

The right side is a liability, which reflects the sources of the formation of this property.

Classification of the balance sheet.

There are many types of balance sheets depending on the purpose of their preparation.

Signs of the classification of balance sheets:

1. By the time of compilation:

Opening;

Current;

liquidation;

separating;

Unifying.

2. According to the sources of compilation:

Inventory (inventory of funds);

Book;

General (compiled on the basis of credentials and inventory data).

3. By the amount of information:

Single (reflect the activities of only one enterprise);

Consolidated (reflects the general condition of the funds of all enterprises as a whole).

4. By the nature of the activity:

Main activity (according to the profile (charter);

Not the main activity ( subsidiary farms, housing and communal services).

5. By form of ownership:

Municipal;

Collective;

mixed;

joint;

Public.

6. By the volume of reflection:

Independent (have legal entities);

Separate (composed of firms, workshops, etc.).

7. According to the volume of cleaning:

Gross balance (coarse);

Net balance (net).

Balance matters a lot in management financial and economic activities. According to its data, an analysis of the work of the enterprise is carried out, it allows to establish what changes have occurred in the composition of the means and sources of their formation, accounts receivable and accounts payable, usage bank loans, is the final stage of the accounting process. Financial statements are one of the elements of the accounting method.

Exercise 1. Choose from the proposed economic means:

By composition and placement;

Sources of education.

Arrange the data in a table:

1. Equipment

2. Materials

3. Work in progress

4. Cash

5. Buyer's invoice for shipped products

6. Settlements with accountable persons

7. Finished products

8. Accounts receivable

9. Debts of suppliers

10. Debt to the budget for taxes

11. Authorized capital

12. Retained earnings

13. Goods

14. Bank loan

15. Accounts payable

Table 1

Task 2. Draw up a balance sheet as of 01.03.0 ... of the enterprise using the following business transactions:

1. Fixed assets 450,000 rubles.

2. Short-term balance loan 32,000 rubles.

3. Cashier 200 rubles.

4. Others fixed assets 7000 rub.

5. Profit 25,000 rubles.

6. Work in progress 10,000 rubles.

7. Reserve capital 13,000 rubles.

8. Accounts payable to the bank for more than 12 months 25,000 rubles.

9. Materials 25,000 rubles.

10. Authorized capital 480,000 rubles.

11. Payroll debt 15,000 rubles.

12. Debt to suppliers 14,000 rubles.

13. Finished products 90,000 rubles.

14. Additional capital 10700 rubles.

15. Settlement account 25,000 rubles.

16. Accounts receivable 7500 rubles.

Task 3. Determine the type of changes in the balance sheet under the influence of business transactions:

1. The supplier's invoice was paid from the current account

2. Goods received from supplier

3. Salaries were issued to employees from the cash desk

4. Cash issued to the account from the cash desk

5. Materials received from supplier

6. Unused accountable amount returned to the cashier

7. Settlement with the budget from the current account

8. Finished products from the main production

9. Received a bank loan and credited to the current account.

10. From the current account, funds were received at the cash desk.

Knowledge control: complete a two-way test.

Practice #4

Purpose of the lesson:

Learn how to draw up a balance sheet;

Complex methodological equipment: microcalculator, chart of accounts, balance sheet form, synopsis.

Acquired skills and abilities: be able to open accounts, draw up a balance sheet, postings, determine the balance, turnover, draw up turnover sheet.

Explanation

To control the accounts and draw up a balance sheet and reporting in accounting, apply turnover sheets.

Turnover sheet is a way of summarizing account indicators - it registers turnovers and balances for all economic means and their sources.

There are turnover sheets for synthetic accounts compiled on the basis of synthetic accounts for the month, as a result there should be three pairs of equalities:

1. Balances at the beginning of the report of the reporting period for debit and credit.

2. Turnovers on debit and credit.

3. The result of the final balances for debit and credit.

If there is no such equality, then mistakes have been made that need to be corrected.

Turnover sheet for synthetic accounts:

No. p / p	Name of accounts	Balance at the beginning of the month	Turnover per month	Balance at the end of the month

	fixed assets


	Authorized capital
	Settlements with delivery

The turnover sheet for analytical accounts is compiled according to the same principle as the turnover sheet for synthetic accounts, but for each group of analytical accounts opened for one synthetic account. There are two types of accounting for valuables in accounts - total (in monetary form) and quantitatively-cumulative (in physical and monetary terms).

The total for the analytical group of one synthetic account must correspond to the line of this synthetic account in turnover sheet.

Exercise 1. To solve the task.

Draw up a balance sheet.

Make up accounting entries.

Open accounts.

Determine the amount of turnover and the existence of a balance.

Make a balance at the end of the month.

Make a turnover sheet.

Data for compiling the balance sheet as of 01.01.200…

Business transactions for January 200…

Questions for self-control:

1. What is balance?

2. What is an account?

3. Types of accounts.

4. What is turnover, types?

5. How to determine closing balance?

6. What is a turnover sheet, types?

7. What is wiring, types?

Practice #5

Topic: Accounts and double entry

Purpose of the lesson: master the methodology for compiling a balance sheet, accounting entries, a turnover sheet, the structure of entries in accounts, determining the amount of turnover and balance.

Complex methodological equipment: test tasks, tasks for solving a problem, a microcalculator, a chart of accounts, a balance sheet form, an abstract.

Acquired skills and abilities:

Know the structure of the balance sheet, accounts;

Be able to draw up a balance sheet, postings;

To be able to determine the turnover, the final balance, draw up a turnover sheet.

Explanation

In practical classes No. 4 and No. 5, you solved problems by elements, studied theory and practice. When performing practical work No. 6, it is necessary to independently complete the task, using the acquired knowledge, skills and abilities. The work is carried out according to the options.

Exercise 1. Solve the problem according to options No. 1, No. 2 (tasks are attached).

Task 2. Solve the test task according to options No. 1, No. 2 (the test is issued by the teacher).

Task 3. Answer the questions in writing (the answer contains only “yes” or “no”)

Task 4. To solve the task

Option number 1

Draw up a balance sheet, accounting entry, determine the amount of turnover and the closing balance, draw up a balance sheet at the end of the month, a turnover sheet.

Data for the opening balance as of 1.02.200... enterprise.

1. Fixed assets 67200 rubles.

2. Intangible assets 18300 rub.

3. Authorized capital 189400 rub.

4. Short-term bank loan 15,000 rubles.

5. Settlements with suppliers and contractors 11,700 rubles.

6. Materials 22,000 rubles.

7. Main production 46,000 rubles.

8. Calculations for taxes and fees 6800 rubles.

9. Settlements with staff for wages 3400 rubles.

10. Settlement accounts 44800 rubles.

11. Finished products 28,000 rubles.

Journal of business transactions for February of the current year:

Knowledge control: check of practical work

Practice #6

Topic: Documentation and inventory in accounting

Purpose of the lesson:

Learn how to distribute documents in accordance with the classification;

Learn to determine the result of the inventory.

Complex methodological equipment: calculator, test task, chart of accounts, synopsis.

Acquired skills and abilities:

- be able to distribute documents in accordance with the classification;

Be able to fill out documents correctly, know the requirements for filling out documents;

Be able to determine the results of the inventory.

Explanation

In theoretical classes, you studied what documents are in accounting, what the inventory is for, what documents are needed to reflect the economic activities of the enterprise.

Exercise 1. According to these documents, determine and put in the table the type of document: organizational and reproductive (OR), exculpatory (O), document accounting(BO).

Task 2. Select from the list of officials those who must sign the document:

1. Incoming cash order.

2. Expenditure cash order.

3. Invoice.

4. Commodity report.

5. Payment order.

6. Inventory list.

List of company officials:

1. Head of the enterprise.

2. Responsible person.

3. Senior master.

4. Chief accountant.

5. Cashier.

6. Manager.

7. Merchandiser.

8. Commercial director.

9. Commission.

Task 3. Distribute documents in accordance with the classification and arrange in a table.

1. Power of attorney.

2. Payment order.

3. Order.

4. Commodity report.

5. Invoice.

6. Advance report.

7. Accounting reference.

8. General ledger.

9. Settlement and payroll.

10. Inventory list.

Task 4. Select from the list the cases in which the inventory is mandatory.

3. When changing financially responsible persons.

5. Theft, natural disasters.

6. Upon delivery of the item.

Task 5. Specify the timing of the mandatory inventory

Task 6. Based on the data, determine the result of the inventory, draw up collation sheet(tasks are given by the teacher)

Knowledge control: solving a test task in two versions (tasks are issued by the teacher).

Practice #7

Purpose of the lesson:

Learn how to fill in primary documents (waybill, invoice, invoice, power of attorney);

Learn to determine the amount accepted for accounting financially responsible face.

Complex methodological equipment: microcalculator, forms of documents, sample documents, tasks for filling out documents, tasks for calculating the retail price.

Acquired skills and abilities:

Know how to calculate the retail price.

Know how to complete paperwork

Be able to determine the amount accepted for accounting by a materially responsible person.

Explanation

The goods in the trade enterprise come from suppliers, receive financially responsible persons. They are obliged to accept the goods in terms of quantity and quality, to correctly draw up primary documents.

Primary documents - are compiled at the time of the transaction.

Filling requirements:

Filled out in a timely manner, at the time of transactions;

Fill in all the details or cross out;

Reflect reliable data;

Filled in by pen or computer use;

Registration should be clear, clear, without blots;

The amount is written in words;

Cross out free lines;

Put a seal, signature without a carbon copy;

Correction of errors only by the method of correction with the clause "Corrected" is dated, signed;

The signature must be decrypted.

Exercise 1. Filling out documents.

1. Fill in one form of documents from the sample document:

Invoice;

Power of attorney;

Invoice.

Task 2. Solve problems.

Task 1. Determine the retail price for "Lastochka" sweets, the supplier's price per 1 kg. 69 rub., trade margin 78%.

Task 2. Determine the retail price for Assorted sweets. Supplier's price for 1 kg. 72 rubles, trade margin 22%.

Task 3. Make calculations in the table.

Name of product	Gross weight (kg.)	Tare weight (kg.)	Net weight (kg.)	Price deliveries per 1 kg. (rub.)	Trade margin (%)	The amount of the trade margin (rub.)	Retail price (rub.)	Amount accepted to account (rub.)
Butter
Sausage "Doctor"
Cheese "Poshekhonsky"
Sunflower oil "Yantar"
Sausage "Milk"

Task 4. Fill out the original paperwork yourself.

Fill in the invoice (date year today), goods received:

Fish of St. frozen Terpug 3/20 - ? Price for 1 kg. - 62 rubles.

Canned sprats in oil 1/250 g, received 32 pcs. at the price of 1 pc. 35 rub. (fill in the rest of the details yourself)

Knowledge control: verification of practical work

Practical lesson No. 7a

Topic: Feature of accounting in trade

Purpose of the lesson: learn to count inventory.

Complex methodological equipment: synopsis, microcalculator, calculation tables.

Acquired skills and abilities:

Know the procedure for calculating inventories;

Explanation

The product report consists of three parts:

1. Address

2. Incoming part

3. Consumables

The incoming part of the commodity report records the receipt of goods, the amount of goods received for reporting period, the total income with the balance at the beginning of the reporting period.

The expenditure part of the commodity report reflects the disposal material values for the reporting period (sales of the cook, write-off of the fight, damage, scrap of goods, return of goods to the supplier, etc.).

Each document is assigned separate line. The report is compiled by a materially responsible person (head of department, commodity specialist, administrator, etc.) in 2 copies. The first copy is for accounting. The second copy remains with the financially responsible person.

All documents are arranged in chronological order. The commodity report is numbered from the beginning of the year from the first number to the end of the year.

In the text and digital data, the goods of the reports are unspecified correction and erasures are not allowed.

Corrected errors must be indicated by the inscription "Corrected" and confirmed by the signature of the responsible person and the accountant, indicating the date of correction.

Exercise 1. Compile a sales report (the task is given by the teacher).

Knowledge control: verification of the correctness of the preparation of the commodity report.

Practice #9

Topic: Feature of accounting in trade

Purpose of the lesson:

Learn how to calculate gross income;

Learn how to calculate the retail price;

Learn how to fill out a liability agreement.

Complex methodological equipment: liability agreement, task cards for calculating the retail price, gross income, microcalculator, synopsis, textbook, chart of accounts, tasks for calculating the retail price, gross income.

Acquired skills and abilities:

Know the sequence of calculating gross income, retail price;

Be able to fill out a liability agreement.

Explanation

Write down an outline.

Price is the monetary value of a product or service.

Prices are:

Wholesale price - the price at which the manufacturer sells its products to wholesale buyers. It consists of the price of the manufacturer (cost plus profit) and discounts (markups) in favor of the organization.

Retail price - the price at which goods are sold to the population by the piece or in small wholesale, at retail. The retail price includes the wholesale price and a discount to cover the cost of the retailer and make a profit.

Negotiated price - the price established by agreement between the manufacturer (seller) and the consumer (buyer) of goods, services.

Free (market) price - the price that is set by the seller, taking into account market conditions, supply and demand.

Selling price - the price at which goods are consumed in bulk, small wholesale, retail.

Trade margin - the delivered value at the purchase price of the goods, intended for reimbursement of trading expenses (distribution costs), profit and taxes.

The Regulation on accounting and financial reporting in the Russian Federation and the Instructions for the use of the Chart of Accounts are provided, goods are accounted for on account 41 “Goods for purchased or salable price m", the trade margin is reflected in account 42 "Trade margin".

Calculation of the trading margin.

When accounting for goods at selling prices, the trade margin is the gross income from the sale of goods.

The most common ways to calculate gross income are:

Calculations for the total turnover;

Calculations for the range of goods turnover;

Calculations on the assortment of the balance of goods;

Average percentage calculations.

With the calculation method for the total turnover of gross income (VD) is determined by the formula VD \u003d T x TN: 100

T - total turnover.

РН - calculation of the trade margin.

TN - trade margin in percent.

PH \u003d TH: (100 + TH).

Used for all products of the same percentage of the sales margin during the reporting period.

1. The calculation of gross income by average interest is based on the calculation of the average trade margin for goods sold according to the formula:

2. P \u003d (TNN + TNp - TNv): (T + OK) x 100

TNN - trade markup on the balance of goods at the beginning of the reporting period;

TNp - trade markup on goods. Received during the reporting period;

TNv - trade markup for goods retired during the accounting period (return to the supplier, write-off);

OK - the balance of goods at the end of the reporting period.

On the basis of the calculated average margin, taking into account the turnover at sales prices, it is possible to determine the gross income

VD \u003d T x P: 100

1. The calculation of gross income for the range of goods turnover is used if different amounts of trade margins are applied for different groups of goods.

2. VD \u003d (T1 x PH1 + T2 x PH2 + ... Tp + RNp): 100, where

Tp - turnover by groups of goods;

РНп - calculation of the trade allowance for groups of goods.

4. Calculation according to the assortment of the balance - it is necessary to carry out an inventory at the end of the reporting period

VD \u003d TNn + TNp - TNv - TNk

Exercise 1. Determine the gross income for I and II methods.

Task 1.

Trade margin on the balance of goods at the beginning of the month - 800 rubles. The trade margin for goods received for the month is 1000 rubles. The total trade margin for the goods is 1800 rubles.

Task 2. The turnover for the month amounted to 562,000 rubles. Trade margin 75%. Calculate the gross income from the total turnover.

Task 3. Calculate the gross income for the range of goods turnover. The trade margin was applied in the reporting period by the level of groups and amounted to 65%, with a turnover of 725,840 rubles, and 35% with a turnover of 562,700 rubles.

Task 4. Calculate the gross income by the average percentage of TNn - the trade margin on the balance of goods is 80,000 rubles.

TNp - trade margin on goods received during the reporting period 540,000 rubles, TNv - trade margin on retired goods 60,000 rubles, turnover 4,000,000 rubles.

OK - the balance of goods at the end of the reporting period 1900000 rubles.

Task 2.

You must answer questions and fill out an inventory. For filling inventory list The assignment is given by the teacher.

Questions for self-control number 1

1. What is inventory?

2. Goals and objectives of the inventory.

3. Who conducts the inventory, on the basis of what documents?

4. What is a preliminary inventory count?

5. Who determines the final result of the inventory and what document is drawn up?

Complex methodological equipment: calculator, textbook, summary, chart of accounts, balance sheet, form advance report ;

Tasks for compiling an advance report;

Tasks to reflect the operation on account 71.

Acquired skills and abilities:

Know the procedure for issuing and receiving a cash advance;

Be able to draw up an advance report;

Be able to reflect transactions on account 71.

Explanation

Employees of the organization in the course of their labor activity can be sent to business trips, advance payment for the purchase of goods, materials, etc., for the needs of the enterprise. The accountable amount is issued in accordance with Art. 100 of the Labor Code of the Russian Federation Art. 168 of the Russian Federation, regulated by the Order of Conduct cash transactions in the Russian Federation, approved by the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40.

Note. You need to study the accountable amount and answer questions, learn how to fill out the documentation (tasks are issued by the teacher).

Questions on the topic studied:

1. What is the imprest?

2. Regulatory documents governing the accountable amount.

3. For what purposes is the accountable amount issued?

4. Based on what documents is the accountable amount issued?

5. Who gives the extradition order accountable amount?

6. To whom can the accountable amount be issued?

7. What documents confirm the used accountable amount?

8. Describe the advance report.

9. Describe accounting 71.

10. In what case can the accountable amount be a receivable or accounts payable ?

Exercise 1. Complete your own advance report

Ioption

IIoption

Issued from the cashier household needs for business needs.

The balance of the accountable amount was returned to travel expenses.

Issued from the cashier according to the advance report.

The opening balance for 71 debit is 24,000 rubles.

Task 3. Answer questions in writing.

Option number 1

Option number 2

1. For what purposes the accountable amount is issued.

2. Copies of documents are issued issuance of the accountable amount.

3. What documents confirm the use of the accountable amount.

4. During what period must the accountable amount be reported?

1. On the basis of what documents is the accountable amount issued, to whom?

2. What document is used to document the return of the accountable amount to the cashier?

3. What regulatory documents confirm the issuance of the accountable amount?

4. Who reviews and approves the expense report?

Knowledge control: verification of practical work

Practice #11

Topic: Accounting for cash and settlement transactions

Purpose of the lesson:

Learn how to complete paperwork non-cash settlement operations;

Learn how to determine the final balance on the "Settlement Account".

Complex methodological equipment: microcalculator, summary, forms of documents, settlement check, payment order, chart of accounts, task cards for filling out documents, a sample of filling out documents.

Acquired skills and abilities:

Know the regulatory documents used in non-cash payments;

Know how to fill out a check payment order;

To be able to determine the ending balance for account No. 51.

Explanation

In the course of the economic activity of the enterprise, many different business transactions take place: settlements with buyers and customers, suppliers, the budget and extra-budgetary funds, etc. Each operation is reflected in documents, and the settlement is made through the current account of the enterprise.

Note. You have studied this topic in theoretical classes, the documents used in settlement operations. In practical classes, you will learn how to properly draw up documents, allocate business transactions to report 51.

Exercise 1. Fill in the payment order (a sample of filling out the document is issued by the teacher).

Task 2. Fill out the settlement check (a sample of filling out the document is issued by the teacher).

Task 3. Fill out the paperwork yourself:

1. Transfer invoice No. 22 dated 15.05.200 from the current account to the supplier for the goods ... payer TF "Omtor". (Fill in the missing details yourself).

2. Cash received from the settlement account of the TF "Cascade" in the amount of 18,000 rubles. (Fill in the missing details yourself).

Task 4. Determine the ending balance for the "Settlement Account".

Business operations.

No. p / p

Amount, rub.

Debit

Credit

Withdraw money from the current account to pay employees to the cash desk of the enterprise.

Transfer of funds to the current account of the enterprise from the cash desk.

Enlisted short term loan bank to a checking account.

The invoice was paid at the enterprise to the budget from the current account.

5. What is the book of the cashier-operator intended for?

II. How to determine:

Trade earnings.

The result of the cashier's work.

III. Describe the cash account.

IV. In what case is the "Act of return of money to the buyer on unused checks" issued?

Practical lesson No. 12a

Topic: Accounting for these funds and settlement transactions

Purpose of the lesson: learn how to write financial statements.

Complex methodological equipment: microcalculator, forms of documents, receipts and expenditure cash warrants, a bill of lading, a cash report, tasks for compiling a cash report and samples of filling out primary documents.

Acquired skills and abilities:

Know the procedure for filling out primary cash documents;

Know how to write a cash register.

Exercise 1. Compile a cash register.

Complete initial paperwork.

Option number 1

Option number 2

1. Revenue of the "Fabric" section - 12,800 rubles.

2. Return of the accountable amount - 750 rubles.

3. Issuance of travel allowances for Lidia Alexandrovna Ivanova - 8500 rubles.

4. Issue wages Korotkova Svetlana Ivanovna - 3180 rubles.

5. The proceeds were handed over to bank No. 000 - 7000 rubles.

1. According to check No., funds were received from the current account to the accountant's cash desk - 25,000 rubles.

2. Issuance of wages Fedorova Lilia Ivanovna - 3720 rubles.

3. The shortfall was entered into the cash desk based on the results of the inventory - 1300 rubles.

4. Revenue of section No. 2 - 7300 rubles.

5. The proceeds were handed over to bank No. 000 - 13,000 rubles.

The balance at the beginning of the reporting period is 27,360 rubles.

The balance at the beginning of the reference period is 28,420 rubles.

Note:

1. All documents are filled out at the time of practical work.

2. Documents are drawn up:

Knowledge control: check practical work.

Practice #13

Topic: Accounting for labor and its payment

Purpose of the lesson:

Learn how to calculate wages, withhold and calculate taxes;

Learn how to determine the closing balance of account 70.

Complex methodological equipment: microcalculator, time sheet working time, chart of accounts, balance sheet, summary, payroll tax reporting forms, payroll tasks, tasks for account 70.

Acquired skills and abilities:

Know the sequence of payroll;

Explanation

Accounting for settlements with personnel for remuneration at enterprises is carried out on the basis of legislative norms.

Relations between the administration and members of the labor collective are formalized employment contract, which reflects all the conditions of remuneration that are within the competence of the enterprise.

The enterprise independently, but in accordance with the law, establish staffing, forms and systems of remuneration, bonuses.

When setting wages, it is advisable to use a mixed form of wages, containing a time-based and piecework form, while setting a monthly salary.

The amount of tax is determined on an accrual basis from the beginning tax period according to the results calendar month for all income for which the tax rate 13%.

In accordance with tax code RF with 1st of January 2001 introduced a unified social tax(UST), credited to the state off-budget funds – Pension Fund RF, Fund social insurance RF, fund compulsory insurance and is intended to raise funds for the implementation citizens' rights on state pension and social security and medical care.

The object of taxation for the calculation of tax is recognized as payments, remuneration and having income accrued by employers in favor of employees for all reasons. tax incentives set out in ch. 24 "Unified social tax" of the Tax Code of the Russian Federation.

The enterprise is obliged under the initial to an individual for which the payments were made. Keep a record of the accrued amounts, as well as the amounts of tax related to them.

RF Social Insurance Fund - 3.2%;

Federal Compulsory Foundation health insurance – 0,8%;

The territorial background of compulsory medical insurance is 2.0%.

For payroll accounting and payroll purposes passive account 70 "Settlement with personnel for wages."

The loan reflects the accrual of wages, benefits.

The debit of account 70 reflects the paid salary, benefits.

The accrual amounts at the expense of the enterprise are subject to the inclusion of account 20 “Main productivity” 44 “Sales expenses”.

Exercise 1. Calculate payroll, draw up accounting entries, determine what documents are needed for payroll:

Task 1. The seller's salary is 3820 rubles, but the seller is entitled to a bonus of 25% of the deposit at the end of the month. Within a month, an advance payment of 1,500 rubles was issued to the employee, according to the results of the inventory, a shortage of 200 rubles was withheld from the employees. 1 dependent child. The employee worked for a full month.

Task.2. The seller worked 22 days, 98 rubles are due for each day, at the end of the month a bonus of 22% of the amount of the accrued salary was accrued.

Task 2. Determine the closing balance for the account "Settlements with personnel for wages."

Task 3: Answer the questions

Option number 1

Option number 2

1. Do all employees receive wages from the cash register.

2. Who signs the statement for the issuance of wages.

3. Is it possible to receive wages by incoming cash order.

4. What documents are required for payroll.

5. Describe the account 70.

1. Whether the personnel department submits lists of newly hired employees to the accounting department.

2. Who signs and draws up the time sheet.

3. Salary is calculated monthly.

4. Types of remuneration and characteristics.

5. What deductions are made from the wages of employees and wage fund.

Knowledge control: verification of practical work

Practice #14

Topic: Production Cost Accounting

and product costing

Purpose of the lesson: learn to identify financial results and reflect the costs, calculate them.

Complex methodological equipment: calculator, synopsis, chart of accounts, balance sheet.

Acquired skills and abilities:

Know the procedure for calculating costs;

Be able to determine the financial result;

Know how to calculate costs.

Explanation

In theoretical classes you have studied the topic, in practical classes you need to use the acquired knowledge in practical work. Questions must be answered before work is completed.

Questions for oral answer:

1. Give the concept of the supply process.

2. Give the concept of what is the production process?

3. Name the channels for the receipt of materials in the organization.

4. Accounting for materials is carried out on the account.

5. What documents are used to document the receipt and disposal of materials?

6. Give the concept of the cost of finished products.

8. What is the cost of production?

9. What is a cost estimate?

10. What is a calculation object?

13. Describe account 20.

14. Characterize the account "Expenses for sale".

Exercise 1. Determine the financial result from the sale of materials.

The organization sells the material. According to the invoice: the cost of materials is 20,000 rubles, VAT - 18% - ?, total payable??

Exercise 1. Draw up a balance sheet (tasks are issued by the teacher).

Knowledge control: verification of practical work

Bibliographic list

1. Babaev accounting. - UNITY M. 2006.

2. Belikova T. V Fundamentals of accounting. - M .: FORUM-INFA-M, 2005.

3., Zhuravlev account. – M. FORUM-INFA-M.: 2004.

4., Kirillov accounting for managers - Rostov-on-Don, PHOENIX, 2005.

5. Accounting / Under the editorship. – M.: 2004.

6. Law "On Accounting" - M.: 1998.

7. Ivashkin accounting in trade. – M.: Business and Service, 2002.

8. , Fedorova accounting - M .: FORUM-INFA-M, 2006.

9., Blitzau accounting in trade. -

10. Periodical press magazines, newspapers.

11. Chart of accounts of accounting - M.: 2002.

12. Rusaleva accounting. - Rostov-on-Don, Phoenix, 2003.

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1. Determine the following indicators(in rubles): selling price, turnover, trade markup, gross income, cost of goods sold.

Initial data: 100 type A floppy disks for 25 rubles are accepted for accounting in the trading organization. 35 floppy A sold, sales margin was 40%

Trade markup - a markup on the price of goods (trade margin) when it is sold from bases and warehouses of wholesale firms, necessary to cover their costs and obtain a certain average profit.

Trade margin = 25*40%=10 per piece, 35*10=350 rubles. D 41 K42;

Selling price - the price at which the goods are sold for cash in case of immediate sale.

For sales Accounting is carried out using account 42 "Trade margin".

Selling price=25 rub.+10 rub. = 35 rubles. D62 K90;

Turnover - the circulation of goods - the stage of the reproduction process, linking production and consumption. In the sphere of commodity circulation, the sale of manufactured products (means of production and consumer goods) occurs through their purchase and sale.

Turnover (gross income) = 35 pcs. x 35 rub. = 1225 rubles.

Gross income is the income that the company receives from its main activities. In many countries, the term gross income is synonymous with turnover.

Cost of goods sold - includes all direct costs associated with the production of goods or services.

Cost of goods sold = 35 pcs. x 25 rub. = 875 rubles.

2. To reflect on the accounts of accounting the acceptance of goods for accounting.

Initial data: goods are accepted for accounting in a trading organization: 100 type A floppy disks for 25 rubles, 140 type B floppy disks for 30 rubles

accounting trading gross markup

Tab. 1. Journal of registration of business transactions

Tab. 2. Debit 41 "Goods" Credit

3. Reflect on the accounting accounts the acceptance of goods for accounting and their sale. Initial data. The balance of goods in the warehouse at the beginning of the month is 18,300 rubles. Account balance 42 - 5900 rubles. Floppy disks in the amount of 14,500 rubles were accepted for accounting. Goods were revalued up to selling prices of 8%. The proceeds from the sale of floppy disks in the amount of 6,000 rubles were accepted at the cash desk. Are the floppy disks written off and the markup related to the goods sold written off?

Tab. 3. Journal of registration of business transactions

	Amount in rubles	Base ( primary document, calculation)
goods accepted
Goods re-evaluated		Accountant's certificate
Proceeds from sales received		Incoming cash order
Reflected revenue		Waybill, bill of lading
Decommissioned floppy disks		Accountant's certificate
Written off markup on goods sold		Accountant's certificate
Identified financial result (profit)		Accountant's certificate
Accrued income tax		Accountant's certificate
The amount of net profit is reflected		Accountant's certificate