Accounting. Workshop. Bogachenko V.M., Kirillova N.A.

3rd ed., rev. and additional - R on D.: 201 5. - 3 99 p.

The manual contains many situational tasks that reflect the economic and financial activities of enterprises and organizations, taking into account the requirements normative documents. Solving these problems allows you to master the process of sequential implementation of all the procedures of an accountant's work: filling in primary documents, compiling accounting entries, maintaining accounting registers. Samples of the necessary forms of primary documents and accounting registers are placed in the textbook - this is very convenient for students, as it speeds up the process of solving problems and improves the quality of education. The workshop was prepared in accordance with the requirements of the Federal State Educational Standard (FSES) of the third generation in the specialty "Economics and Accounting (by industry)" and contains tasks for conducting practical classes in the study of accounting. The textbook is intended for students and teachers of all economic specialties of colleges, lyceums, higher educational institutions and students of additional courses vocational education for the study

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CONTENT
INTRODUCTION 3
FIRST PROFESSIONAL MODULE (PM 01) Documentation of business transactions and accounting of the organization's property 4
SECTION I. DOCUMENTING THE BUSINESS OPERATIONS OF THE ORGANIZATION AND DEVELOPING A WORKING CHART OF ACCOUNTS 4
1.1. Completion of primary documents, verification and processing 4
1.2. Classification of accounting accounts 9
1.3. Drawing up a working chart of accounts of the organization 12
SECTION II. CASH ACCOUNTING AND REGISTRATION OF CASH AND CASH DOCUMENTS 20
2.1. Accounting cash transactions 20
2.1.1. Accounting for cash transactions 20
2.1.2. Compilation of registers synthetic accounting at checkout 30
2.2. Accounting for transactions on settlement and special accounts in banks 36
2.2.1. Accounting for transactions on a current account 36
2.2.2. Processing bank account statement 40
2.2.3. Accounting on special bank accounts 57
2.3. Accounting for cash transactions foreign currency on currency account 60
2.3.1. Motion accounting Money on foreign currency account 60
2.3.2. Synthetic accounting of operations on foreign currency accounts in a bank 63
2.4. Accounting long term investment and fixed assets 71
2.4.1. Grouping of fixed assets 71
2.4.2. Documenting and accounting for the receipt of fixed assets 76
2.4.3. Accounting for depreciation of fixed assets 85
2.4.4. Documentation and accounting for the disposal of fixed assets 89
2.4.5. Accounting for the recovery of fixed assets 97
2.4.6. Accounting for rental transactions 104
2.5. Accounting for intangible assets 114
2.5.1. Accounting for the receipt and depreciation of intangible assets 114
2.5.2. Accounting for the disposal of intangible assets 119
2.6. Accounting for financial investments and securities 129
2.6.1. Synthetic accounting of financial investments in securities 129
2.6:2. Accounting for debt securities and provision for depreciation of financial investments 136
2.7. Accounting for inventories 142
2.7.1. Documentation of the movement of materials 142
2.7.2. Estimating material consumption 143
2.7.3. Accounting for the procurement and purchase of materials 146
2.7.4. Accounting and distribution of deviations in the cost of materials 156
2.7.5. Synthetic and analytical accounting of settlements with suppliers 163
2.8. Production cost accounting and product costing 174
2.8.1. Grouping production costs by elements and cost items 174
2.8.2. Distribution of material consumption by types of manufactured products and wages 176
2.8.3. Accounting and distribution of costs of auxiliary production 183
2.8.4. Accounting and distribution of overhead costs 187
2.8.5. Accounting and distribution of general business expenses 194
2.8.6. Accounting for deferred expenses and reserves upcoming expenses 199
2.8.7. Accounting for production losses 202
2.8.8. Accounting for production and determining its cost 206
2.8.9. Accounting for production costs and costing of products using various methods 211
2.8.10. Calculation of the cost of work in progress 222
2.9. Accounting for finished products and their sale 231
2.9.1. Documentation of receipt and shipment of finished products 231
2.9.2. Accounting for finished products, their shipment and sale 235
2.9.3. Accounting for sales expenses 237
2.9.4. Accounting for the release and sale of products 241
2.9.5. Accounting for deviations of actual cost from planned 249
2.10. Accounting for receivables and payables 259
2.10.1. Documentation of settlements with accountable persons and employees for other transactions 259
2.10.2. Accounting for settlements with buyers and customers 271
2.10.3. Accounting for settlements with different debtors and creditors 274
SECOND PROFESSIONAL MODULE (PM 02) Accounting of sources of formation of property, performance of work on inventory of property and financial obligations organizations 281
SECTION 3. MAINTAINING ACCOUNTING OF SOURCES OF PROPERTY FORMATION 281
3.1. Accounting for labor and wages 281
3.1.1. Piecework payroll 281
3.1.2. Accrual of time wages 286
3.1.3. Calculation of additional payments to wages and other types of payments 290
3.1.4. Payroll for hours not worked 294
3.1.5. Deductions from wages 301
3.1.6. Synthetic payroll accounting 306
3.1.7. Preparation of settlement and payment documentation for wages 312
3.1.8. Payroll and deductions from it 315
3.3. Accounting own funds organizations 323
3.3.1. Accounting for authorized capital 323
3.3.2. Additional capital accounting 327
3.3.2. Reserve capital accounting 330
3.2 Accounting for loans and borrowings 337
3.2.1. Accounting for short-term and long-term bank loans 337
3.2.2. Accounting for short-term and long-term loans 340
3.4. Accounting financial results 349
3.4.1. Formation of financial results 349
3.4.2. Reflection of financial results on accounts 351
3.4.3. Accounting for retained earnings 354
3.4.4. Accounting for financial results from other activities 358
3.4.5. Creation of a reserve for doubtful debts 363
3.5. Performance of work on the inventory of property 370
3.5.1. Inventory of cash transactions 370
3.5.2. Inventory of inventories 373
3.5.3. Inventory and revaluation of fixed assets 378
cross-cutting task 383
Appendix 390
Literature 396

Workshop 1

Topic 1. Accounting and its essence, subject and method of accounting

1. Topics of abstracts and/or reports

1. The concept of economic accounting and its historical conditionality.
2. subject of accounting.
3. Accounting method and its main elements.

2. Guidelines for the preparation of reports and / or abstracts

When preparing abstracts (reports) on the topic “Accounting and its essence, subject and method of accounting”, one should consider the history of the development and formation of accounting at all stages of the development of the Russian state, drawing attention to the fact that accounting is a developing science in which changes in accordance with the requirements of society. It is necessary to take into account the place, role and importance of accounting in the enterprise management system and in connection with the adoption of a program for reforming accounting and the transition to IFRS.

State the assumptions and requirements for accounting in accordance with federal law"On Accounting" No. 129-FZ.

When preparing a report on the topic "Subject of Accounting", it is necessary to consider different points of view on the formulation of this concept, analyze them, and show the differences in their content. To reveal the classification of the means of organization and the sources of their formation.

Disclosing the classification of the organization's funds, it is necessary to consider the division of funds into non-current and current assets, based on their economic content. Give specific examples for each type of non-current and current assets.

When preparing a report on the topic “Accounting method and its main elements”, it is necessary to focus on the following categories:

• balance sheet;
• accounts and double entry;
• documentation and inventory;
• evaluation and costing;
• reporting.

When presenting the material, use the form of the balance sheet, consider in detail accounting documents and their classification into specific example inventory of an asset, set out the procedure for reflecting the results of the inventory on the accounts of accounting, disclose the content of the current and annual accounts organizations.

3. Terms and concepts to be learned

According to the terms below, students, using special dictionaries, must be given their definitions and learned.

Terms: non-current assets, current assets, fixed assets, intangible assets, inventories, cash, accounts receivable, financial investments, authorized capital, additional capital, reserve capital, profit, bank loans, accounts payable, founders, joint-stock company, debt obligations.

4. Tasks

According to the data below, group economic assets according to their types and purpose, and according to the sources of formation.

Task 1

1. Initial data as of July 1, 200_

No. p / p		Amount, rub.
	Buildings and constructions
	Computer Engineering
	Household inventory
	Equipment
	materials
	Unfinished production
	Finished products
	Future expenses
	Buyers and customers
	Authorized capital
	Profit (retained)
	Cash
	Accounts payable, including:
	Suppliers and contractors
	Debt on taxes and fees
	Debt to staff
	Other creditors
	revenue of the future periods
	Extra capital
	Reserve capital

Task 2

No. p / p	Kinds household funds and sources of their formation	Amount, rub.
	fixed assets
	materials
	Cash on hand
	Debt to suppliers for materials
	Settlements with accountable persons (debt of accountable persons)
	Receivables
	Authorized capital

Task 3

No. p / p	Types of economic means and sources of their formation	Amount, rub.
	fixed assets
	Equipment for installation
	Spare parts
	Inventory and household supplies
	Cash on hand
	Cash on current account
	Cash in foreign currency account
	Debt to suppliers for goods
	Indebtedness of buyers for goods shipped to them
	Calculations for short-term loans and loans
	Tax arrears to the budget
	Wage arrears to employees
	Debts to various creditors
	Authorized capital
	Undestributed profits

Guidelines

The grouping of enterprise funds by their types and purpose and by sources of formation is arranged in tables.

Table 1

Grouping of enterprise funds by their types and purpose

No. p / p	Fund types	Amount, rub.
	Fixed assets
	Fixed assets, including:
	buildings and constructions,
	Computer Engineering,
	household inventory
	equipment
	current assets
	materials
	unfinished production

table 2

No. p / p	Types of sources of funds	Amount, rub.
	Capital and reserves
	Authorized capital
	Extra capital
	Reserve capital
	Undestributed profits
	long term duties
	Short-term liabilities
	Loans and credits
	Accounts payable including

Literature

1. Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ.
2. Kondrakov N.P. Accounting. - M.: INFRA-M, 2005. pp. 3-28.
3. Accounting. Ed. Bezrukikh P.S. - M.: Accounting, 2004.
4. Financial Accounting: A Textbook for High Schools / Number of authors at hand. prof. V.G. Hetman. - M.: Finance and statistics, 2005.
5. Tasks and tests for accounting/ Ed. cand. economy Sciences V.A. Bykov. – M.: MTsFER, 2007.

print version

The textbook contains many situational tasks that reflect the economic and financial activities of enterprises and organizations, taking into account the requirements of regulatory documents. Solving these problems allows you to master the process of sequential implementation of all the procedures of an accountant's work: filling in primary documents, compiling accounting entries, maintaining accounting registers. Samples of the necessary forms of primary documents and accounting registers are placed in the textbook - this is very convenient for students, as it speeds up the process of solving problems and improves the quality of education.
The workshop was prepared in accordance with the requirements of the Federal State Educational Standard (FSES) of the third generation in the specialty "Economics and Accounting (by industry)" and contains tasks for conducting practical classes in the study of accounting. The textbook is intended for students and teachers of all economic specialties colleges, lyceums, higher educational institutions and students of additional professional education courses in the study of accounting.

Examples.
Determine which of the following accounts are inventory accounts. "Basic Funds". "Fuel", "Authorized capital", "Finished products", "Settlements with personnel for wages", "Main production", "Materials", "Goods shipped", Auxiliary production”, “Settlement accounts”, “ General running costs”, “Settlements with various debtors and creditors”, “General production expenses”, “Cashier”, “Sales expenses”, “Sales”, “Additional capital”.

Which of the following accounts are regulatory?
1. Fixed assets.
2. Depreciation of fixed assets.
3. Materials
4. Intangible assets.
5. Depreciation of intangible assets.
6. Main production.
7. General production costs.
8. Finished products.
9. Authorized capital.
10. Settlements with different debtors and creditors.
11. Sales.
12. Deferred expenses.
13. Ancillary production.
14. Profits and losses.
15. Settlements with personnel for wages.
16. Procurement and acquisition material assets.
17. Trade margin.

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Workshop 9

Topic 12. Accounting for financial investments

1. Guidelines

Accounting for financial investments is carried out in accordance with PBU 19/02 “Accounting for financial investments”, which came into force on 01.01.2003.

Financial investments include:

• investments of the organization in the authorized (share) capital of other organizations (including subsidiaries and affiliates);
• securities of other organizations, including debt securities (bonds, promissory notes), government and municipal securities;
• loans granted to other organizations;
• deposits in credit organizations, receivables acquired on the basis of the assignment of the right to claim, contributions to a simple partnership.

Accounting for financial investments is kept on an active account 58 " Financial investments”, the following subaccounts are opened: 58-1 “Shares and shares”, 58-2 “Debt securities”, 58-3 “Granted loans”, 58-4 “Contributions under a simple partnership agreement”, etc.

2. Practical situations

1. Accounting for investments in the authorized capital of other organizations

Investments in the authorized capital of other organizations are valued by agreement of the parties.

Investments can be made:

1. Cash.
2. fixed assets and intangible assets.
3. Commodity-material values.

Situation 1

On account of the contribution to the authorized capital of JSC "Luch", the organization "Cascade" contributes:

1. Cash in the amount of 100,000 rubles.
2. Fixed assets:

• initial cost - 500,000 rubles.
• depreciation accrued on the day of transfer - 120,000 rubles.

The agreed value of fixed assets contributed is 400,000 rubles.

Exercise.

1. Run necessary calculations.

Solution.

No. p / p		Account correspondence		Amount, rub.
	Contributed to the account of the contribution to the authorized capital of funds
	In connection with the transfer of an object of fixed assets, fixed assets are derecognised in the assessment at the initial depreciation cost
	Depreciation accrued on the object is written off
	The residual value of the fixed asset is written off (500,000-120,000)
	Investments of fixed assets in the authorized capital of OJSC Luch are taken into account in the assessment by proxy of the parties
	The result of investments in the authorized capital is revealed and written off (400,000-380,000)
	Other income is written off to the financial results of the organization

Situation 2

On account of the contribution to the authorized capital of OAO Neva, the organization Voskhod contributes:

1. Materials:
   • book value- 200,000 rubles;
   • cost by agreement of the parties - 240,000 rubles.
2. Annual production:
   • book value - 900,000 rubles;
   • cost by agreement of the parties - 850,000 rubles.

Exercise. Determine the situation in the transaction log.

Solution.

The following entries will be made in the transaction log.

No. p / p		Account correspondence		Amount, rub.
	Investments in the authorized capital of OAO Neva of materials and annual output (240,000 + 850,000) are taken into account
	Materials contributed as a contribution to the authorized capital of OAO Neva are written off from the balance sheet
	finished products
	The result of investments in the authorized capital is revealed and written off 1,090,000-(200,000+900,000)
	Other expenses are written off to the financial results of the organization

2. Accounting for investments in securities

Securities include: government bond, bond, promissory note, check, deposit and savings certificates, shares and other documents.

Financial investments in securities are accepted for accounting at their original cost.

The initial cost of financial investments in securities purchased for a fee is the amount of the organization's actual costs for their acquisition.

If the value of the costs associated with the acquisition of securities is insignificant in comparison with the amount paid in accordance with the agreement to the seller, the organization has the right to recognize such costs as other expenses of the organization, including reporting period in which the securities were accepted for accounting.

2.1. Acquisition of shares

Shares of other joint-stock companies acquired by the organization are equity securities that give the right to receive income or to participate in management joint stock company. The movement of shares is reflected on account 58-1 "Shares and shares".

To account for settlements with the seller of shares, account 76 “Settlements with various debtors and creditors” is used.

Dividends received are other income of the organization.

Situation 2.1

JSC "Start" acquired 1000 shares of JSC "Vympel" at a nominal value of 100 rubles. per share, for a period of 2 years, at 12% per annum.

Dividends are accrued quarterly and credited to the settlement account of Start OJSC. When acquiring shares, a remuneration was paid to an intermediary in the amount of 2% of the value of the acquired shares.

Exercise.

1. Determine the actual cost of acquiring shares.
2. Calculate dividends.
3. Record the situation in the transaction log.

Solution.

The following entries will be made in the transaction log.

No. p / p		Account correspondence		Amount, rub.
	Transferred from the settlement account to an intermediary for the purchase of shares in OAO Vympel (1000 x 100)
	Purchased shares accepted
	Due to insignificance, the remuneration accrued to the intermediary was included in other expenses (0.02 x 100,000)
	Quarterly dividends accrued (100,000 x 0.03)
	Dividends credited to the current account
	Other income is written off to financial results

2.2. Sale of shares

When selling shares actual cost determined by one of the following methods adopted by the accounting policy:

• at the original cost of the unit;
• at the average initial cost;
• at the initial cost of the first securities by the time of acquisition (FIFO method).

Situation 2.2

The organization acquired 3 blocks of shares in OJSC Vympel for the purpose of their resale:

1st batch - 100 pieces at a price of 20 rubles / piece.

2nd batch - 300 pieces at a price of 25 rubles / piece.

3rd batch - 50 pieces at a price of 40 rubles / piece.

In the reporting period, the following shares of OJSC Vympel were sold:

from the 1st batch - 50 pieces;

from the 2nd batch - 150 pieces.

Shares sold financial company"Invest-1" at a selling price of 35 rubles. for the share that registered the deal.

Exercise.

1. Determine the actual cost of shares sold using the average cost method.
2. Determine the proceeds (income) from the sale of shares.
3. Determine the profit from the sale of shares.
4. Record the situation in the transaction log.

Solution.

1. The actual cost of sold shares is equal to:

2. The proceeds from the sale of shares is equal to:

3. Profit from the sale of shares is equal to:

4. The following entries will be made in the transaction log.

No. p / p		Account correspondence		Amount, rub.

Situation 2.3

1. The actual cost of shares sold using the FIFO method.
2. Profit from the sale of shares.

Solution.

1. The actual cost of sold shares will be:

1st batch - 100 pcs. x 20 rub./pc. = 2000 rub.

2nd batch - 100 pcs. x 30 rub./pc. = 3000 rubles.

Total: 5000 rub.

2. Profit from the sale of shares will be

No. p / p		Account correspondence		Amount, rub.
	Received from the financial company "Invest-1" for the sold shares
	According to the act, the shares of the financial company "Invest-1" were transferred
	The actual cost of sold shares is written off
	Profit from the sale of shares is determined and written off

Situation 2.4

OJSC Vympel sold 100 shares to Neva at an agreed price of 3,500 rubles.

The transaction was registered by the registrar, the cost of services of which amounted to 118 rubles, including VAT - 18%.

The actual cost of sold shares is determined using the method average rating according to the accounting policy and amounted to 2555 rubles.

Exercise. Determine the financial result from the sale of shares and reflect the transaction in the transaction log.

Solution.

The following entries will be made in the transaction log.

No. p / p		Account correspondence		Amount, rub.
	The actual cost of sold shares is written off
	Accrued to the registrar for registering the transaction
	Transferred from the current account for registering the transaction
	An invoice was presented to the company "Neva" for the sold shares
	Received on the current account funds from the company "Neva" for the sold shares
	The financial result from the sale of shares is identified and written off (3500-2555-118)

3. Accounting for investments in bonds

A bond is an issuance security that secures the right of its holder to receive from the person who issued the bond, within the prescribed period, its nominal value and the percentage of this value fixed in it.

The main operations with financial investments in bonds carried out in organizations are:

• purchase of bonds;
• writing off the difference between the amount of actual acquisition costs and the nominal value;
• revaluation of bonds;
• sale of bonds;
• redemption;
• accrual of yield on bonds.

1. The initial cost of purchased bonds is reflected on account 58 “Financial investments”, which is determined as the purchase price plus interest on bonds paid, which was accrued by the seller during the time the bond was on its balance sheet from the moment of the last interest payment.
2. The organization is allowed the difference between the initial cost and the nominal value during the circulation period security evenly, to the extent due to them in accordance with the terms of income release, to be attributed to financial results.

Situation 3.1

OJSC "Start" purchased 2,000 bonds of OJSC "Vibrator" for 2360 rubles, for a period of 2 years, at 16% per annum.

The nominal value of one bond is 100 rubles.

Interest is calculated quarterly. The remuneration to the intermediary is 3% of the value of the purchased bonds.

Exercise.

1. Determine the value of the purchased bonds at face value.
2. Calculate the difference between the initial and nominal value of the purchased bonds, which is subject to accounting for each dividend accrual.
3. Determine the quarterly amount of interest on bonds.
4. Determine the quarterly bond yield.
5. Record transactions in the transaction log.

Solution.

1. The cost of purchased bonds at face value is:

2. The difference (R) between the initial and nominal value of the purchased bonds, which is subject to accounting when calculating interest, is equal to:

3. The quarterly amount of interest will be:

4. The quarterly amount of income on bonds is equal to:

5. The following entries will be made in the transaction log.

No. p / p		Account correspondence		Amount, rub.
	Transferred from the current account to the intermediary for the purchase of bonds of Vibrator OJSC
	Purchased bonds accepted
	In view of insignificance, the remuneration accrued to the intermediary was attributed to other expenses (236,000 * 0.03)
	Transferred from the current account remuneration to the intermediary
	At the end of the quarter, interest on bonds was accrued
	Interest credited to current account
	Written off to financial results profit on bonds

Situation 3.2

The organization sold 100 long-term bonds, nominal cost- 10 rubles. for one bond.

The bonds have a maturity of 5 years and an annual yield of 16%. The bonds were purchased 2.5 years ago at a purchase price of 15 rubles. for a bond.

For two years interest on bonds was received, for the third year - not received.

The bonds were sold for 2000 rubles.

Exercise.

1. Calculate the actual value of the sold bonds, taking into account the repayment of the difference between the nominal and purchase value within two years by the time of sale.
2. Determine the profit from the sale of bonds.
3. Record the transaction in the transaction log.

Solution.

1. actual cost of sold shares, taking into account the repayment of the difference, is equal to:

2. Profit from the sale of bonds is equal to:

3. The following entries will be made in the transaction log.

Literature

1. Civil Code of the Russian Federation, part II.
2. tax code RF.
3. Chart of accounts for financial and economic activities of the organization and instructions for its use. Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.
4. Regulation on accounting "Accounting for financial investments" RAS 19/02 (as amended by orders of the Ministry of Finance of the Russian Federation of September 18, 2006 No. 116n, of November 27, 2006 No. 156n).
5. Astakhov V.P. Accounting financial accounting: Proc. allowance. - M.: ITI "March", 2004.
6. Erofeeva V.A., Klushantseva G.V., Kemter V.B. Accounting with elements of taxation: Textbook. - St. Petersburg: Publishing house "Legal Center Press", 2007.
7. Kondrakov N.P. Accounting. M.: INFRA-M, 2005. pp. 3-28.
8. Accounting / Ed. Bezrukikh P.S. - M.: Accounting, 2004.
9. Financial Accounting: A Textbook for High Schools / Number of authors at hand. prof. V.G. Hetman. - M.: Finance and statistics, 2005.

print version

transcript

1 Series "Secondary vocational education" V.M. Bogachenko, N.A. Kirillova ACCOUNTING q WORKSHOP ON POSSIBILITY q Recommended by the International Academy of Science and Practice of Organization of Production as a textbook for educational institutions of secondary vocational education.

2 UEC 657(075.32) BOX y723 KTK 093 B73 Boga enko V. Ì. Á73 Accounting: workshop / V.M. Bogachenko, N.A. Kirillov. Ed. 2nd, sr. Rostov n/a: Phoenix, ñ. (Secondary vocational education). ISBN The manual contains a lot of situational tasks that reflect the economic and financial activities of enterprises and organizations, taking into account the requirements of regulatory documents. Solving these problems allows you to master the process of sequential implementation of all the procedures of an accountant's work: filling in primary documents, compiling accounting entries, maintaining accounting registers. Samples of the necessary forms of primary documents and accounting registers are placed in the textbook, which is very convenient for students, as it speeds up the process of solving problems and improves the quality of education. The workshop was prepared in accordance with the requirements of the Federal State Educational Standard (FSES) of the third generation in the specialty "Economics and Accounting (by industry)" and contains tasks for conducting practical classes in the study of accounting. The textbook is intended for students and teachers of all economic specialties of colleges, lyceums, higher educational institutions and students of additional professional education courses in the study of accounting. ISBN ÓÄÊ 657(075.32) ÁÁÊ ÿ723 Богаченко В. М., Кириллова Н. А., 2013 Оформление: ООО «Феникс», 2014 Учебное издание Áîãà åíêî Âåðà Ìèõàéëîâíà, Êèðèëëîâà Íèíà Àëåêñàíäðîâíà ÁÓÕÃÀËÒÅÐÑÊÈÉ Ó ÅÒ: Ï ÐÀÊÒÈÊÓÌ Ó åáíîå ïîñîáèå Ответственный редактор V. Kuznetsov; technical editor G. Logvinova; computer layout: A. Patulova Signed for printing Format 84х108 1/ 32. Typed paper. Circulation Order LLC "Phoenix", Rostov-on-Don, per. Khalturinsky, 80. Tel. (863), tel./fax Website of the publisher:

3 INTRODUCTION The textbook is compiled in accordance with the Federal Educational Standard (FGOS) of the third generation. The material is arranged by topic, in accordance with the order provided for in the study of professional modules of the specialty "Economics and Accounting (by industry)". Within each topic, tasks are grouped into practical exercises. For each lesson, a goal is defined, which facilitates the preparation for the lesson of the teacher and the control of students' knowledge. After each topic, assignments for examinations and tests are given, allowing students to independently check the degree of assimilation of the material. The manual contains many situational tasks for studying the procedure for reflecting in accounting operations of economic and financial activities of enterprises and organizations, taking into account the requirements of regulatory documents on accounting in Russian Federation and tax legislation. Many tasks include the following steps: filling out primary documents, compiling accounting entries in a journal business transactions for a specific section of accounting, filling in accounting registers. Samples of all necessary forms of primary documents and accounting registers are placed in the training manual. Attached is the Chart of Accounts, approved by the RF Ministry of Finance on October 31, 2000, which will be useful for beginners. The collection of tasks includes a cross-cutting task of accounting for economic situations on a small industrial enterprise, which allows you to summarize all the studied material, determine the result of economic activity, calculate taxes, fill in the main accounting registers.

4 4 áó mill: the first professional module documentation of business transactions and accounting for the property of the organization Section I. Documentation of business transactions of the organization and the development of a working plan of accounts 1.1. Filling out primary documents, verification and processing of the ’’ ö ï ï ô ô ô ô ô ô ô ô ô ery Task 1 Based on the given data, fill in the primary documents: incoming cash orders. Determine the required and specific details for each document. 1. Incoming cash order 171. Organization JSC "Impulse" dated December 4, 20. The balance of accountable amounts was received from Astakhov A.V. 100 rub. according to the advance report 36. Cashier Kovaleva K.V., chief accountant Voronina V.A. 2. Cash receipt order 172. Organization AO "Impulse" dated December 5, 2020. Received from JSC CB "Center-West" by check in rubles, including for the issuance of wages for November, rubles, for travel expenses rub., for household expenses 5600 rub.

5 PROCEDURE FOR MONEY Task 2 On the basis of the given data, fill in the primary documents: cash receipts. 1. Expenditure cash order 348 dated December 4, 2020 JSC "Impulse". Issued to engineer Petrov P.V. overspending on the advance report 38 in the amount of 156 rubles. The performed operation is confirmed by the head of the organization Gavrilov G.V. and chief accountant Voronina V.A. The money was issued by the cashier Kovaleva K.V. 2. Expenditure cash order 348 dated December 10, 2020 JSC "Impulse". Issued wage for November in the amount of rubles. on payroll 23 cashier Kovaleva K.V. The document is signed by the head of the organization and the chief accountant. Sample documents "Incoming cash order", "Outgoing cash order" on page Task à 3 Draw up an invoice 25 dated February 8, 20. Initial data. Supplier of products JSC "Granit". Supplier address: Moscow, st. Verkhnyaya 75 TIN, checkpoint Buyer Don LLC. Buyer's address Rostov-on-Don, st. Gagarina d.7. TIN, KPP Products shipped: electric drills in the amount of 120 pcs. at a price of 1760 rubles. per unit and electric saws at a price of 3100 rubles per unit, excluding VAT. Task à 4 Prepare an advance report 36 dated December 18 by engineer Petrov P.V. 5

6 BALANCE POINT: PRACTICE Name of organization Codes OKUD form Organization according to OKPO Structural unit Debit Document number INCOME CASH ORDER 1 Credit Code code structural unit offsetting account, subaccount analytical accounting code Amount, rub. cop. intended purpose Date of drawing up RECEIPT for the cash receipt order dated 20. Accepted from Ground: Amount Accepted from Ground: Including: " " 20. Amount: rub. cop. M.P. (stamp) Including: Chief Accountant Chief accountant Signature decoding Signature Signature decoding Cashier Signature received by the cashier Signature decoding Signature decoding 6

7 EXPENDITURE CASH ORDER code of the structural unit Debit Credit Amount, Code of the target rub. cop. destination offsetting account, subaccount analytical accounting code Issue Surname, name, patronymic Reason in words Amount rub. cop. Attachment Head Chief Accountant Received a position Signature Signature Signature Signature Signature Signature amount in words rub. cop. " " 200 Signature By: name, number, date and place of issue of the identity document of the recipient Issued by the cashier Signature signature 7

8 BACKGROUND TO TH: THE PRACTICE 8

9 Advance payment for travel expenses was issued on January 24, 20 in the amount of rub. 2. To the advance report of Petrov P.V. attached: travel certificate 12; railway ticket dated January 25, 20, Rostov-on-Don, Kislovodsk in the amount of 2300 rubles; railway ticket dated February 7, 20, Kislovodsk, Rostov-on-Don in the amount of 2450 rubles; hotel bill 63 for the amount of rubles, VAT 2160 rubles. Daily allowance is paid in the amount of 700 rubles. per day Classification of accounting accounts Task à 1 On the basis of a standard chart of accounts, group accounting accounts by purpose and structure in the form of table 1. Table 1 Classification of accounting accounts by purpose and structure Group Main accounts Subgroup Material Cash Stock Settlement Code account Name of account Regulatory 9

10 ROI: PRACTICE Group Distribution Calculation Comparing Subgroup Collective distribution Financial distribution Reporting and distribution Operating results Financial results Account code End of table. 1 Account name Task 2 Group the presented list of accounting accounts in the table Table 2 Code Account structure p / p account active passive active-passive Cashier

11 INTERNATIONAL PROCEDURE OF MONEY Initial data: Name of account p/n 1 Materials 2 Finished goods 3 Settlements with suppliers 4 Settlements with various debtors and creditors 5 Intangible assets 6 Profits and losses 1 Reserved capital assets 8 Settlement of fixed assets 8 11 Financial investments 12 Settlements with personnel for wages 13 Depreciation of intangible assets 14 Settlement accounts Account number Task à 3 Determine which of the following accounts are inventory accounts. "Basic Funds". "Fuel", "Authorized capital", "Finished products", "Settlements with personnel for wages", "Main production", "Materials", "Goods shipped", Auxiliary production", "Settlement accounts", "General business expenses" , “Settlements with various debtors and creditors”, “General production expenses”, “Cashier”, “Sales expenses”, “Sales”, “Additional capital”. Task 4 Which of the following accounts are regulatory accounts? 1. Fixed assets. eleven

12 RESULTS AND DISCUSSION: PROCEDURE 2. Depreciation of fixed assets. 3. Materials 4. Intangible assets. 5. Depreciation of intangible assets. 6. Main production. 7. General production costs. 8. Finished products. 9. Authorized capital. 10. Settlements with different debtors and creditors. 11. Sales. 12. Deferred expenses. 13. Ancillary production. 14. Profits and losses. 15. Settlements with personnel for wages. 16. Preparation and acquisition of material assets. 17. Trade margin 1.3. Drawing up a working chart of accounts of the organization Task 1 In the proposed working chart of accounts of the organization, provide the necessary sub-accounts: Table 1 Account name of the account Name of the sub-account Fixed assets 01 Fixed assets used in statutory activities Disposal of fixed assets Intangible 04 By types of assets Investments in 08 By types of investments non-current assets 12 sub-accounts

13 PERIOD OF MONEY Continuation of Table. 1 Account name Account name Subaccount name Settlement accounts 51 By type of subaccount Currency accounts 52 Transit currency account Special transit account Current currency account Special accounts 55 Deposit account with banks Financial investments 58 By type of investment Settlements with suppliers and contractors Settlements for taxes and fees Settlements for social insurance and security Settlements with personnel for remuneration Settlements with accountable persons Settlements with personnel for other transactions Settlements for personal income tax Settlements for property tax Settlements for income tax Settlements for VAT 69 Settlements for social insurance Settlements for compulsory pension insurance Calculations for compulsory health insurance

14 BASIC REGULATIONS: PRACTICE Account name Sub-account name Settlements with 76 different debtors and creditors Target financing of inflows 86 By type of target by- Reserves forthcoming 96 Expenses according to the cost estimate Profits and losses 99 End of the table. 1 sub-accounts Task a 2 Draw up a working plan of accounting accounts construction organization including sub-accounts. Organization pays insurance premiums in off-budget funds and taxes: income tax individuals; VAT; income tax; property tax; transport tax. Accounting policy the organization provides for the use of accounts 15 “Procurement and acquisition of material assets”, 16 “Deviations in the cost of material assets”. Task 3 Using the sample, draw up an order on the accounting policy of the organization and develop a working chart of accounts as an appendix to the order. fourteen

15 PRIMARY PROCEDURE OF MONEY Order dated 20th year on accounting policy for 20th year Sample I order to approve accounting policy on accounting and tax accounting for the year 20: 1. Procedure for keeping records at the enterprise 1.1. Accounting and tax accounting at the enterprise is maintained by the accounting department The organization keeps records using computer equipment and an accounting program The organization uses a working chart of accounts developed on the basis of a standard chart of accounts approved by order of the Ministry of Finance of Russia dated December 31, 2000 94n. 2. Accounting documents and registers 2.1. Business transactions in accounting are drawn up in standard primary documents that are approved by law, as well as forms developed by the enterprise independently Tax accounting is maintained in registers developed by the organization independently and approved by this order Accounting documents are stored at the enterprise in electronic form within five years. 3. The procedure for conducting an inventory An inventory of materials, inventory and settlements is carried out at the beginning of each quarter, as well as in cases where provided by law. An inventory of fixed assets is carried out once every three years. 4. Methods of accounting for income and expenses In tax accounting, income and expenses are recorded on an accrual basis. fifteen

16 BASIC REPORT: PRACTICE 5. Materiality level The materiality level in accounting is 5%. 6. Accounting for fixed assets 6.1. Depreciation of fixed assets in accounting and tax accounting is charged linear method. 7. Accounting for intangible assets 7.1. Intangible assets in accounting and tax accounting are depreciated using the straight-line method Depreciation of intangible assets in accounting is reflected in a separate account 05 “Depreciation of intangible assets”. 8. Write-off of inventories In accounting and tax accounting, inventories are written off at the average cost. 9. Accounting for deferred expenses Deferred expenses are written off in accounting uniformly during the period to which they relate. 10. Accounting for general business expenses General business expenses are written off immediately to the debit of account 90 "Sales". 11. Interest on credits and loans In tax accounting, credits and loans are considered comparable if they are: issued in the same currency; must be repaid in the same terms; similar in terms of security (on the security of current or non-current assets); comparable in volume (deviation should not exceed 20% of the average volume borrowed money received during the month). 16

17 СОДЕРЖАНИЕ ÂÂÅÄÅÍÈÅ... 3 ÏÅÐÂÛÉ ÏÐÎÔÅÑÑÈÎÍÀËÜÍÛÉ ÌÎÄÓËÜ Äîêóìåíòèðîâàíèå õîçÿéñòâåííûõ îïåðàöèé è âåäåíèå áóõãàëòåðñêîãî ó åòà èìóùåñòâà îðãàíèçàöèè... 4 ÐÀÇÄÅË I. ÄÎÊÓÌÅÍÒÈÐÎÂÀÍÈÅ ÕÎÇßÉÑÒÂÅÍÍÛÕ ÎÏÅÐÀÖÈÉ ÎÐÃÀÍÈÇÀÖÈÈ È ÐÀÇÐÀÁÎÒÊÀ ÐÀÁÎ ÅÃÎ ÏËÀÍÀ Ñ ÅÒΠÇàïîëíåíèå ïåðâè íûõ äîêóìåíòîâ, ïðîâåðêà è îáðàáîòêà Êëàññèôèêàöèÿ ñ åòîâ áóõãàëòåðñêîãî at this stage Drawing up a working plan for the organization of REGULATION II. Ó ÅÒ ÄÅÍÅÆÍÛÕ ÑÐÅÄÑÒÂ È ÎÔÎÐÌËÅÍÈÅ ÄÅÍÅÆÍÛÕ È ÊÀÑÑÎÂÛÕ ÄÎÊÓÌÅÍÒÎÂ Ó åò êàññîâûõ îïåðàöèé Ó åò êàññîâûõ îïåðàöèé Ñîñòàâëåíèå ðåãèñòðîâ ñèíòåòè åñêîãî ó åòà ïî êàññå Ó åò îïåðàöèé íà ðàñ åòíûõ è ñïåöèàëüíûõ ñ åòàõ â áàíêàõ Ó åò îïåðàöèé íà ðàñ åòíîì ñ åòå Îáðàáîòêà âûïèñêè èç ðàñ åòíîãî ñ åòà â áàíêå Ó åò íà ñïåöèàëüíûõ ñ åòàõ â áàíêàõ Ó åò êàññîâûõ îïåðàöèé â èíîñòðàííîé âàëþòå ïî âàëþòíîìó ñ åòó Ó åò äâèæåíèÿ äåíåæíûõ ñðåäñòâ íà âàëþòíîì ñ åòå Ñèíòåòè åñêèé ó åò îïåðàöèé íà âàëþòíûõ ñ åòàõ â áàíêå Ó åò äîëãîñðî íûõ èíâåñòèöèé è îñíîâíûõ ñðåäñòâ Ãðóïïèðîâêà îñíîâíûõ ñðåäñòâ Äîêóìåíòàëüíîå îôîðìëåíèå è ó åò ïîñòóïëåíèÿ îñíîâíûõ ñðåäñòâ Ó åò àìîðòèçàöèè îñíîâíûõ ñðåäñòâ Äîêóìåíòàëüíîå îôîðìëåíèå è ó åò âûáûòèÿ îñíîâíûõ ñðåäñòâ Ó åò âîññòàíîâëåíèÿ îñíîâíûõ ñðåäñòâ Ó åò àðåíäíûõ îïåðàöèé Ó åò íåìàòåðèàëüíûõ àêòèâîâ Ó åò ïîñòóïëåíèÿ è íà èñëåíèÿ àìîðòèçàöèè íåìàòåðèàëüíûõ àêòèâîâ

18 Ó åò âûáûòèÿ íåìàòåðèàëüíûõ àêòèâîâ Ó åò ôèíàíñîâûõ âëîæåíèé è öåííûõ áóìàã Ñèíòåòè åñêèé ó åò ôèíàíñîâûõ âëîæåíèé â öåííûå áóìàãè Ó åò äîëãîâûõ öåííûõ áóìàã è ðåçåðâà ïîä îáåñöåíåíèå ôèíàíñîâûõ âëîæåíèé Ó åò ìàòåðèàëüíî-ïðîèçâîäñòâåííûõ çàïàñîâ Äîêóìåíòàëüíîå îôîðìëåíèå äâèæåíèÿ ìàòåðèàëîâ Îöåíêà ðàñõîäà ìàòåðèàëîâ Ó åò çàãîòîâëåíèÿ è ïðèîáðåòåíèÿ ìàòåðèàëîâ Ó åò è ðàñïðåäåëåíèå îòêëîíåíèé â ñòîèìîñòè ìàòåðèàëîâ Ñèíòåòè åñêèé è àíàëèòè åñêèé ó åò ðàñ åòîâ ñ ïîñòàâùèêàìè Ó åò çàòðàò íà ïðîèçâîäñòâî è êàëüêóëèðîâàíèå ñåáåñòîèìîñòè ïðîäóêöèè Ãðóïïèðîâêà çàòðàò íà ïðîèçâîäñòâî ïî ýëåìåíòàì è ñòàòüÿì ðàñõîäîâ Ðàñïðåäåëåíèå ðàñõîäà ìàòåðèàëîâ ïî âèäàì èçãîòàâëèâàåìîé ïðîäóêöèè è çàðàáîòíîé ïëàòû Ó åò è ðàñïðåäåëåíèå çàòðàò âñïîìîãàòåëüíûõ ïðîèçâîäñòâ Ó åò è ðàñïðåäåëåíèå îáùåïðîèçâîäñòâåííûõ ðàñõîäîâ Ó åò è ðàñïðåäåëåíèå îáùåõîçÿéñòâåííûõ ðàñõîäîâ Ó åò ðàñõîäîâ áóäóùèõ ïåðèîäîâ è ðåçåðâîâ ïðåäñòîÿùèõ ðàñõîäîâ Ó åò ïîòåðü ïðîèçâîäñòâà Ó åò âûïóñêà ïðîäóêöèè è îïðåäåëåíèå åå ñåáåñòîèìîñòè Ó åò çàòðàò íà ïðîèçâîäñòâî è êàëüêóëèðîâàíèå ñåáåñòîèìîñòè ïðîäóêöèè ïðè ðàçëè íûõ ìåòîäàõ Ðàñ åò ñåáåñòîèìîñòè íåçàâåðøåííîãî ïðîèçâîäñòâà Ó åò ãîòîâîé ïðîäóêöèè è åå ïðîäàæè Äîêóìåíòàëüíîå îôîðìëåíèå ïîñòóïëåíèÿ è îòãðóçêè ãîòîâîé ïðîäóêöèè Ó åò ãîòîâîé ïðîäóêöèè, åå îòãðóçêè è ðåàëèçàöèè Ó åò ðàñõîäîâ íà ïðîäàæó Ó åò âûïóñêà è ïðîäàæè ïðîäóêöèè Ó åò îòêëîíåíèé ôàêòè åñêîé ñåáåñòîèìîñòè îò ïëàíîâîé Ó åò äåáèòîðñêîé è êðåäèòîðñêîé çàäîëæåííîñòè Äîêóìåíòàëüíîå îôîðìëåíèå ðàñ åòîâ ñ ïîäîò åòíûìè ëèöàìè è ðàáîòíèêàìè ïî ïðî èì îïåðàöèÿì

19 Ó åò ðàñ åòîâ ñ ïîêóïàòåëÿìè è çàêàç èêàìè Ó åò ðàñ åòîâ ñ ðàçíûìè äåáèòîðàìè è êðåäèòîðàìè ÂÒÎÐÎÉ ÏÐÎÔÅÑÑÈÎÍÀËÜÍÛÉ ÌÎÄÓËÜ Âåäåíèå áóõãàëòåðñêîãî ó åòà èñòî íèêîâ ôîðìèðîâàíèÿ èìóùåñòâà, âûïîëíåíèÿ ðàáîò ïî èíâåíòàðèçàöèè èìóùåñòâà è ôèíàíñîâûõ îáÿçàòåëüñòâ îðãàíèçàöèè ÐÀÇÄÅË 3. ÂÅÄÅÍÈÅ ÁÓÕÃÀËÒÅÐÑÊÎÃÎ Ó ÅÒÀ ÈÑÒÎ ÍÈÊÎÂ ÔÎÐÌÈÐÎÂÀÍÈß ÈÌÓÙÅÑÒÂÀ Ó åò òðóäà è çàðàáîòíîé ïëàòû Íà èñëåíèå ñäåëüíîé çàðàáîòíîé ïëàòû Íà èñëåíèå ïîâðåìåííîé çàðàáîòíîé ïëàòû Íà èñëåíèå äîïëàò ê çàðàáîòíîé ïëàòå è ïðî èõ âèäîâ îïëàò Íà èñëåíèå çàðàáîòíîé ïëàòû çà íåîòðàáîòàííîå âðåìÿ Óäåðæàíèÿ èç çàðàáîòíîé ïëàòû Ñèíòåòè åñêèé ó åò çàðàáîòíîé ïëàòû Ñîñòàâëåíèå ðàñ åòíî-ïëàòåæíîé äîêóìåíòàöèè ïî çàðàáîòíîé ïëàòå Íà èñëåíèå çàðàáîòíîé ïëàòû è óäåðæàíèÿ èç íåå Ó åò ñîáñòâåííûõ ñðåäñòâ îðãàíèçàöèè Ó åò óñòàâíîãî êàïèòàëà Ó åò äîáàâî íîãî êàïèòàëà Ó åò ðåçåðâíîãî êàïèòàëà Ó åò êðåäèòîâ è çàéìîâ Ó åò êðàòêîñðî íûõ è äîëãîñðî íûõ êðåäèòîâ áàíêà Ó åò êðàòêîñðî íûõ è äîëãîñðî new loans îâàíèå ôèíàíñîâûõ ðåçóëüòàòîâ Îòðàæåíèå ôèíàíñîâûõ ðåçóëüòàòîâ íà ñ åòàõ Ó åò íåðàñïðåäåëåííîé ïðèáûëè Ó åò ôèíàíñîâûõ ðåçóëüòàòîâ îò ïðî èõ âèäîâ äåÿòåëüíîñòè Ñîçäàíèå ðåçåðâà ïî ñîìíèòåëüíûì äîëãàì Âûïîëíåíèå ðàáîò ïî èíâåíòàðèçàöèè èìóùåñòâà Èíâåíòàðèçàöèÿ êàññîâûõ îïåðàöèé Èíâåíòàðèçàöèè ìàòåðèàëüíî-ïðîèçâîäñòâåííûõ çàïàñîâ Èíâåíòàðèçàöèÿ è ïåðåîöåíêà îñíîâíûõ ñðåäñòâ Ñêâîçíàÿ çàäà à Ïðèëîæåíèå Ëèòåðàòóðà

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