Definition of financial statements as a unified system of data on the property and financial position of the organization. The mechanism of reflection on the accounts of accounting data for the reporting period
1. Methods for summarizing information on the organization's business operations for the reporting period
2. The procedure for drawing up a chess table and balance sheet
Compliance with accounting principles and requirements in the preparation of financial statements contributes to obtaining truthful and objective information about the activities of the organization. In order for the reporting to meet the requirements for it, the following conditions must be met:
- accounting of households. operations only on the basis of properly executed primary documents (cumulative, grouping lists);
- fixing all households. operations and results of inventory for the reporting period;
- the coincidence of the data of synthetic and analytical accounting.
The reporting is preceded by preparatory work, which is carried out according to a pre-drawn up special schedule (6 stages):
1.checking ...
compliance of these primary accounting documents with accounting data. Primary documents are drawn up at the time of the transaction or immediately after its completion. At the same time, it is checked whether all available primary documents are reflected in accounting. All processed primary documents must be checked for their compliance with the approved forms. Documents for which standard forms are not provided must be approved by an order on the accounting policy of the organization, pay attention to the presence of account assignment; you should pay attention to the presence of signatures of those responsible;
2. Conducting an inventory of property and financial obligations. The discrepancies revealed during the inventory between the actual availability of property and accounting data are reflected in the accounting in the month when the inventory was completed;
3. Clarification of the assessment of property balance sheet items. Assessment of property items should be as close as possible to the level of market prices for similar objects;
4. verification of entries on accounting accounts. The monthly accounting cycle (in the interreporting period) is divided into three parts:
1) preparation of accounting records (postings) based on primary documents, cumulative, grouping lists. This is the most important part of the accounting cycle in the interreporting period. This job requires the accountant to have knowledge of regulatory accounting documents and tax legislation;
2) transfer of all facts of economic activity for a month from primary documents to accounting registers (for example, to the register of business transactions, etc.);
3) the formation of information about the objects of accounting on the accounts of the General Ledger on the basis of the summary data of the accounting registers.
5. stage– closing at the end of the reporting period of all operating accounts: costing, collective and distribution, comparing, financially effective. But before that, all accounting entries on synthetic and analytical accounts, including the results of the inventory, must be made, their correctness must be checked. Closing accounts, take into account that in the mutual use of products and services by workshops and sections, it is impossible in all cases to attribute the actual costs to all objects of calculation. Part of the costs for some costing objects are reflected in the planned valuation. For this reason, it is important to justify the sequence in which the accounts are closed.
In practice, in industrial enterprises, the closure of accounts begins with accounts of industries with the maximum number of consumers and minimum counter costs, and ends with the closure of accounts with the minimum number of consumers and the maximum number of counter costs.
First, calculate the cost services of auxiliary production and close account 23.
Then they distribute deferred expenses, general production and general business expenses and monthly close accounts 97, 25, 26, 28, 40, 94. Their turnover on debit and credit is necessarily equal, there is no balance.
At the next stage, the cost of production of the main industries is calculated and costs are written off from accounts 20; 29, make entries on the accounts for accounting for capital investments.
Determine the financial result from the activities of the organization and close accounts 90, 91, distribute profits and close account 99 (balance sheet reformation). These accounts are closed once at the end of the year.
At the 6th stage based on data from accounting registers at the end of the month make up a turnover sheet on synthetic accounts and transfer turnovers and balances to the General Ledger.
2 General ledger indicators - turnovers on debit and credit of accounts, as well as account balances, are used to compile financial statements. To make sure that the reporting is correct and the indicators are complete, they periodically check the records on the accounts using various techniques, they depend on the form of accounting used.
Typically, entries for general ledger accounts are checked:
1. make a comparison of the turnovers for each synthetic account with the results of the documents that served as the basis for the entries on this account;
2. carry out reconciliation of turnovers and balances or only balances for all synthetic accounts;
3. carry out a reconciliation of turnovers and balances or only balances for each synthetic account with the corresponding indicators of analytical accounting.
To reconcile the data, turnover (chess) or turnover balance sheets are compiled separately for synthetic and analytical accounts (Table 1).
Table 1 - Balance sheet (abbreviated form)
Verification of accounts on synthetic accounts is carried out according to the results of the balance sheet. It contains three pairs of sum columns should reflect debit and credit totals, equal to each other:
- the balance at the beginning of the period for D-that should be equal to the balance at the beginning of the period for K-that (columns 3 and 4);
- the turnovers for the period on debit must be equal to the turnovers for the period on the credit (columns 5 and 6);
- the balance at the end of the debit period must be equal to the balance at the end of the loan period (columns 7 and 8).
Lack of equality in any pair of columns indicates an error in the entries or in the counting of account entries. However, in this case, there may be errors in the accounts. For example, individual amounts may not be credited to the accounts to which they relate. To identify such and similar errors, the data of the balance sheet for synthetic accounts is reconciled with the corresponding indicators of analytical accounting. The check is carried out as follows: the results of the balance sheets for analytical accounts are verified with the data of the corresponding synthetic account in the balance sheet for synthetic accounts. Equality of balances and turnovers testifies to the correctness of entries in the accounting accounts.
All forms of financial statements are filled out on the basis of balances on accounts of the General Ledger. Balance sheet assets are filled in according to the debit balances of active accounts, and the liabilities of the balance sheet - according to the credit balances of passive accounts. Accounts reflecting the status of settlements (60, 62, 68, 71, 75, 76) are shown in the balance sheet in expanded form. Mutual repayment of receivables and payables (balancing of the balance) leads to balance falsification. Some indicators of financial statements are filled in on the basis of analytical accounting data (statements, order journals or other registers similar in purpose).
EXPLANATORY NOTE .. 4
EXPLANATORY NOTE
have practical experience:
be able to:
know:
main sources
8. Provisions e
Additional sources
Internet resources
reporting
CONTROL JOBS
OPTION 1.
Exercise 1..
1.2. Draw up transactions for August transactions.
DATA FOR PERFORMANCE OF THE TASK
| P / p No. | Amount, rub. | |
| Authorized capital | 683 000 | |
| Debts for other debtors up to 12 months | 1 500 | |
| Fuel | 17 000 | |
| Cash at the checkout | 5 100 | |
| Debts for buyers for up to 12 months | 84 700 | |
| Materials (edit) | 167 200 | |
| Fixed assets | 450 500 | |
| 21 800 | ||
| Wage arrears to employees | 115 000 | |
| Finished products in stock | 110 500 | |
| Profit of the reporting year | 40 000 | |
| Remaining work in progress | 20 200 | |
| Payment account | 72 000 | |
| Debts to suppliers | 13 200 | |
| Short-term bank loans | 80 000 | |
| 52 000 | ||
| Other materials | 11 300 | |
| 12 500 | ||
| Intangible assets | 100 000 | |
| 23 500 | ||
| Profit of previous years | 103 000 |
Economic facts of the shoe factory in August (in rubles):
1. Received at the cash desk from the current account for a salary of 30,000
2. Issued wages from the cash desk 30,000
3. Received on the current account from buyers 80,000
4. Taxes were transferred to the budget 12500
Assignment 2.
OPTION 2.
Exercise 1.
1.2. Draw up transactions for September
DATA FOR PERFORMANCE OF THE TASK
| P / p No. | Name of household assets and sources of their formation | Amount, rub. |
| Indebtedness to the health insurance fund | 4 020 | |
| Fuel | 66 400 | |
| Baked goods | 130 400 | |
| Pension insurance debt | 28 030 | |
| Intangible assets | 50 540 | |
| Flour in stock | 160 500 | |
| Profit of the reporting year | 20 850 | |
| Short-term bank loans | 116 000 | |
| Advances paid to suppliers (up to 12 months) | 151 190 | |
| Debts to employees of the enterprise for wages | 52 140 | |
| Remaining funds in the current account | 464 000 | |
| Authorized capital | 1 469 500 | |
| Unfinished production | 28 200 | |
| Indebtedness to the social insurance fund | 5 260 | |
| Cash at the checkout | 7 080 | |
| 17 600 | ||
| Fixed assets Amounts owed to suppliers for flour | 1 066 820 61 600 | |
| Other materials | 34 570 | |
| Depreciation of fixed assets | 532 000 | |
| Debts of buyers for products up to 12 months | 122 000 | |
| Tax arrears to the budget | 47 500 | |
| Increase in the value of property on revaluation | 92 400 | |
| Oil company shares | 130 000 |
Economic facts of the bakery in September (in rubles):
1. The accountable person purchased 15000 household goods
2. Transferred from the current account to repay a short-term bank loan 50,000
3. Delivered to the warehouse 15000 finished products
4. Transferred from the current account to suppliers 61600
Assignment 2.
OPTION 3.
Exercise 1.
1.2. Create transactions for transactions for March
DATA FOR PERFORMANCE OF THE TASK
Composition and sources of formation of household products of the confectionery factory as of March 1, 20 ...
| P / p No. | Name of household assets and sources of their formation | Amount, rub. |
| Manufacture building | 1 200 000 | |
| Automated production line for the production of chocolate mixture | 300 000 | |
| Automatic machines for the production of finished products | 634 000 | |
| Cocoa beans (raw) | 120 000 | |
| Current accounts in banks | 160 000 | |
| Purchased concentrates and molasses used to make products | 90 000 | |
| Debts of buyers for up to 12 months | 126 000 | |
| Cash register | 8 000 | |
| Authorized capital | 1 460 000 | |
| Retained earnings of previous years | 168 000 | |
| Debts to suppliers | 59 000 | |
| Debt to the budget | 80 000 | |
| Long-term bank loans | 170 000 | |
| Finished products | 150 000 | |
| Exclusive right to a trademark | 330 000 | |
| Retained earnings of the reporting year | 341 000 | |
| Reserve capital | 140 000 | |
| Extra capital | 480 000 | |
| Indebtedness to social security contributions | 220 000 |
Economic facts of the confectionery factory in March:
1. Purchased concentrates and molasses were released from the warehouse,
used for the manufacture of products 50,000
2. Transferred from the current account to suppliers 59000
3. Issued from the cash desk to the account 4000
4. Accrued wages to workers for March 100,000
Assignment 2.
OPTION 4.
Exercise 1.
1.2. Draw up transactions for September 20 ...
DATA FOR PERFORMANCE OF TASKS
| P / p No. | Amount, rub. | |
| Finished products | 28 000 | |
| Cash at the checkout | 6 000 | |
| Funds in a foreign currency account | 2 500 | |
| Authorized capital | 180 000 | |
| Securities (valid for 5 years) | 10 000 | |
| Profit of the reporting year | 26 000 | |
| Raw materials and supplies | 12 000 | |
| 14 000 | ||
| Debts to social insurance and security authorities | 5 000 | |
| Unfinished production | 1 500 | |
| Bank loan received by the company for 3 months | 50 000 | |
| Loans received from other enterprises (for a period of 3 years) | 30 000 | |
| Debts of other debtors for less than 12 months | 4 500 | |
| Tax calculations | 2 000 | |
| Fixed assets | 120 000 | |
| Amounts owed to suppliers for materials | 1 000 | |
| Payment account | 100 000 | |
| Intangible assets | 23 500 |
Business facts of JSC "Meridian" for September (in rubles):
Task 2.
OPTION 5.
Exercise 1.
1.2. Make transactions for transactions for October 20 ...
DATA FOR PERFORMANCE OF TASKS
| P / p No. | Name of household assets and sources of their formation | Amount, rub. |
| Foreign currency account | 24 000 | |
| Arrears in payments to the budget | 12 000 | |
| Debt of founders for contributions to the authorized capital | 350 000 | |
| Payments to personnel | 130 000 | |
| Semi-finished products of our own production | 11 500 | |
| Paper in the finished product warehouse | 45 000 | |
| Cash register | 16 000 | |
| Debt for accountable persons | 4 000 | |
| Calculations for the unified social tax | 5 000 | |
| Short-term financial investments | 30 000 | |
| Long-term bank loans | 50 000 | |
| Intangible assets | 65 000 | |
| Payment account | 82 000 | |
| Debts to suppliers of raw materials and supplies | 15 000 | |
| Profit of the reporting year | 285 000 | |
| Various materials | 4 500 | |
| Process chips and coniferous balance | 68 000 | |
| Fixed assets | 290 000 | |
| Authorized capital | 493 000 |
Business facts of Kondopoga OJSC for October (in rubles):
Task 2.
EXPLANATORY NOTE .. 4
REQUIREMENTS FOR REGISTRATION OF CONTROL WORKS. 12
CONTROL JOBS .. 13
EXPLANATORY NOTE
The working program of the professional module "Technology for preparing financial statements" is part of the main professional educational program in accordance with the Federal State Educational Standard for the specialty SPO 080114 "Economics and Accounting" in terms of mastering the main type of professional activity (VPA): preparation and use of financial statements and relevant professional competencies (PC):
To reflect on an accrual basis on the accounts of the accounting the property and financial position of the organization, to determine the results of economic activity for the reporting period.
Draw up accounting forms within the time frame established by law.
Prepare tax returns for taxes and fees to the budget, tax returns for the Unified Social Tax (UST) and statistical reporting forms within the time frame established by law.
As a result of studying the professional module, the student must:
have practical experience:
Drawing up accounting reports and using it to analyze the financial condition of the organization;
Drawing up tax returns, reports on insurance premiums to extra-budgetary funds and statistical reporting forms included in financial statements, within the time frame established by law;
Participation in the counting audit of financial statements ;;
be able to:
Reflect on an accrual basis on the accounts of the accounting the property and financial position of the organization;
Determine the results of economic activities for the reporting period;
Close accounting accounting registers and fill out accounting forms within the time frame established by law;
Establish the identity of the indicators of accounting reports;
To master new forms of accounting, to carry out instructions for re-registration of an organization with state bodies;
know:
Definition of financial statements as a unified system of data on the property and financial position of the organization;
The mechanism for reflecting on an accrual basis on the accounts of accounting data for the reporting period;
Methods for summarizing information on the organization's business operations for the reporting period;
The procedure for compiling a chess table and balance sheet;
Methods for determining the results of economic activity for the reporting period;
Requirements for the financial statements of the organization;
Composition and content of accounting forms;
Balance sheet as the main form of financial statements;
Methods for grouping and transferring generalized accounting information from the balance sheet to the forms of financial statements;
The procedure for drawing up an explanatory note to the balance sheet;
The procedure for reflecting changes in accounting policies for accounting purposes;
The procedure for organizing the receipt of an audit report, if necessary;
Terms of submission of financial statements;
The rules for making corrections to the financial statements in the event of an incorrect reflection of business transactions;
Forms of tax declarations for taxes and fees to the budget and instructions for filling them out;
Statistical reporting forms and instructions for filling them out;
Deadlines for submitting tax returns to state tax authorities, extra-budgetary funds and state statistics bodies;
The procedure for registration and re-registration of an organization with tax authorities, extra-budgetary funds and statistical authorities.
To test the knowledge of students, the program provides for writing a home test.
Professional module 04 "Drawing up and using financial statements" provides for an industrial practice lasting 4 weeks.
Upon completion of mastering the professional module, students take an exam (qualification).
main sources
1. Federal Law of the Russian Federation "On Accounting" dated 06.12.2011 No. 402-FZ // Collected Legislation of the Russian Federation, No. 50, 12.12.2011. - Art. 7344
2. Federal Law of the Russian Federation "On auditing" dated 30.12.2008, No. 307-FZ (as amended on 30.12.2008) // Collected Legislation of the Russian Federation. 05.01.2009. - No. 1. - Article 15.
3. The Code of the Russian Federation on Administrative Offenses of 12/30/2001 No. 195-FZ (as amended on 09/01/2013) // Rossiyskaya Gazeta. - 31.12.2001. - No. 256.
4. Tax Code of the Russian Federation (part one) (Articles 1-142) dated July 31, 1998 No. 146-FZ (as amended on 03/09/2010) // Collected Legislation of the Russian Federation. 08/03/1998. - No. 31. - Art. 3824.
5. Tax Code of the Russian Federation (part two) (Articles 143-398) dated 05.08.2000 No. 117-FZ (revised from 05.04.2010) // Collected Legislation of the Russian Federation. 07.08.2000. - N 32. - Art. 3340.
6. Regulations on accounting and financial reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n (as amended on December 24, 2010) // Rossiyskaya Gazeta. - 31.10.1998. - No. 208. - Art. nineteen.
7. Regulation on accounting "Accounting policy of the organization" (PBU 1/2008). Approved by order of the Ministry of Finance of the Russian Federation dated 06.10.2008 N 106n (as amended on 18.12.2012) // Collected Legislation of the Russian Federation. - 2004. - N 31. - Art. 3258.
8. Provisions e on accounting "Financial statements of the organization" (PBU 4/99). Approved by order of the Ministry of the Russian Federation of 07/06/1999 No. 43N (as amended on 11/08/2010) // Financial newspaper. - 1999. - No. 34.
9. Regulation on accounting "Accounting for fixed assets" (PBU 6/01). Approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26N (as amended on December 24, 2010) // Bulletin of normative acts fed. organs will execute. Authorities. - 05/14/2001. - N 20.
10. Regulation on accounting "Events after the reporting date" (PBU 7/98). Approved by order of the Ministry of Finance of the Russian Federation of November 25, 1998 No. 56N (as amended on December 20, 2007) // Bulletin of normative acts of federal executive bodies. - 11.01.1999. - No. 2.
11. Regulation on accounting "Estimated liabilities, contingent liabilities and contingent assets" (PBU 8/2010). Approved by order of the Ministry of Finance of the Russian Federation of February 16, 2011 No. 32 (as amended on April 27, 2012) // Rossiyskaya Gazeta. - 16.02.2011. - N 32.
12. Regulation on accounting "Income of the organization" (PBU 9/99). Approved by order of the Ministry of Finance of the Russian Federation of 05/06/1999 No. 32-n (as amended on 04/27/2012) // Rossiyskaya Gazeta. - 1999. - No. 116-117. - Article 17.
13. Regulation on accounting "Organization's expenses" (PBU 10/99). Approved by order of the Ministry of Finance of the Russian Federation of 05/06/1999 No. 33-n (as amended on 04/27/2012) // Rossiyskaya Gazeta. - 1999. - No. 116 - 117. - Art.19.
14. Regulation on accounting "Accounting for costs of loans and credits" (PBU 15/2008). Approved by order of the Ministry of Finance of the Russian Federation dated 06.10.2008. No. 107-N // Bulletin of normative acts of federal executive bodies. - 03.11.2008. - N 44.
15. Regulation on accounting "Accounting for income tax calculations" (PBU 18/02). Approved by order of the Ministry of Finance of the Russian Federation of November 19, 2002 N114n (as amended on December 24, 2010) // Rossiyskaya Gazeta. - 2003. - No. 14. - Art.21.
16. Regulation on accounting "Correction of errors in accounting and reporting" (PBU 22/2010). Approved by order of the Ministry of Finance of the Russian Federation of 06/28/2010 No. 63n (as amended on 01/01/2011) // Rossiyskaya Gazeta. - 06.08.2010. - N 174.
17. Resolution of the Goskomstat of the Russian Federation "On the approval of unified forms of primary accounting documentation for the accounting of cash transactions, accounting for inventory results" dated 18.08.1998 No. 88 (as amended on 03.05.2000) // Russian tax courier. - 2000. - No. 11. - Art. nineteen.
18. Resolution of the Government of the Russian Federation "On the approval of federal rules (standards) of auditing" from 23.09.2002 N696 (as amended on 19.11.2008) // Russian Business Newspaper. - October 29, 2002. - N42.
19. Order of the Ministry of Finance of Russia "On the forms of financial statements of organizations" dated 02.07.2010 No. 66N (as amended on 04.12.2012) // Bulletin of normative acts of federal executive bodies. - 30.08.2010. - No. 35.
20. Order of Rosstat "On strengthening control over compliance with legislation on the submission of financial statements of organizations to state statistics bodies" dated 12.08.2008. - No. 185. // Accounting, taxes, law with the attachment "Official documents". - 23.09.2008. - No. 35.
21. Financial statements. Bychkova S.M., Yandanova Ts.N. M .: Eksmo, 2008 .-- 112 p.
22. Accounting (financial) reporting: Textbook for bachelors; Authors: Rovenskikh V.A., Slabinskaya I.A. Publishing house: Dashkov i K, 2013 - 364 p.
23. Accounting (financial) statements / A.I. Nechitailo and others; ed. A.I. Nechitailo and L.F. Fomina. - Ed. 2nd, add. and revised - Rostov n / a: Phoenix, 2013. - 654 p.
Additional sources
1. Antsiferova IV Accounting financial accounting: textbook / IV Antsiferova .; 4th ed., Rev. and add. - M .: Publishing and trade corporation "Dashkov and K0", 2009. - 800 p.
2. Babaev Yu. A. Accounting: A textbook for university students - Yu. A. Babaev, IP Komissarova; 2nd ed., Rev. and add. - M .: UNITI-DANA, 2008 .-- 527 p.
3. Dmitrieva IM Accounting and fishing: a tutorial for a call // IM Dmitrieva. - Publishing house "Yurayt", 2011. - 287 p.
4. Kuzminsky A. A. Practical guide / A. A. Kuzminsky - K .: "Uchetinform", 2008. - 283 p.
5. Levshova SA Accounting: step by step / SA Levshova. - Publishing house "Peter", 2012. - 224 p.
6. Tabalina S.A. Audit. Modern methodology: Verification of reporting sections according to ISA / S.A. Tabalina. - M .: ID FBK - PRESS, 2008 .-- 240 p.
Internet resources
1.http: //website.vzfei.ru/barnaul/node/470
2.http: //www.consultant.ru/law/ref/forms/buh_formy/forma_buhgalterskoi_otchetnosti/
Topic 1.1. Basic requirements for accounting
reporting
Concept, composition and general requirements for financial statements. Principles of preparation of financial statements.
Terms and addresses of submission of financial statements. Submission of reports in electronic form. Accounting users. Public accounting reports.
Formation of data for accounting reporting
Topic 1.2. The procedure for drawing up financial statements
Balance sheet. The content of the balance sheet and the rules for evaluating its items.
Explanations to the balance sheet and income statement. The structure of the explanations, the characteristics of the main sections.
Statement of changes in equity. Contents of the report, the procedure for generating indicators
Cash flow statement. Contents of the report, the procedure for generating indicators
Interconnection of accounting indicators. The procedure for comparing indicators, interconnection of various reporting forms
Explanatory note. The structure of the explanatory note, characteristics of the main sections of the explanatory note.
Workshops
Grouping and generalization of information about business transactions in the balance sheet. Drawing up the balance sheet.
Determination of financial results and filling out the Profit and Loss Statement.
Determination of the financial flows of the organization. Formation of the main sections of the explanations.
Grouping of information and the procedure for forming indicators of the Statement of changes in equity
Grouping of information and the procedure for forming indicators of the Cash Flow Statement.
The procedure for comparing indicators, interconnection of various forms of reporting, verification of reporting
Size: px
Start showing from page:
Transcript
3 Annotation to the work program PM 04 Compilation and use of financial statements in the specialty Economics and accounting (by industry) 1. The place of the professional module in the structure of the PPSS. The work program of the professional module (hereinafter the work program) is included in the professional educational cycle of the main professional educational program of the PPSS in the specialty Economics and accounting (by industry). 2. Expected results of education upon completion of mastering the professional module. A graduate who has mastered PM.04, corresponding to the type of professional activity Drawing up and using financial statements, must have professional competencies: PC 4.1. To reflect on an accrual basis on the accounts of the accounting the property and financial position of the organization, to determine the results of economic activity for the reporting period. PC 4.2. Draw up accounting forms within the time frame established by law. PC 4.3. Prepare tax returns for taxes and fees to the budget, tax returns for the Unified Social Tax (UST) and statistical reporting forms within the time frame established by law. PC 4.4. Monitor and analyze information about the property and financial position of the organization, its solvency and profitability. Have practical experience: - drawing up financial statements using it to analyze the financial condition of the organization; - preparation of tax returns, reports on insurance premiums to off-budget funds and statistical reporting forms included in the financial statements, within the time frame established by law; - participation in the counting audit of financial statements; - analysis of information about the financial position of the organization, its solvency and profitability; To be able to: - reflect on an accrual basis on the accounts of the accounting the property and financial position of the organization; - to determine the results of economic activity for the reporting period; - close accounting accounting registers and fill out accounting forms within the timeframe established by law; - to establish the identity of the indicators of accounting reports; - to master new forms of financial statements, to carry out instructions for re-registration of an organization with state bodies; Know: - the definition of financial statements as a unified system of data on the property and financial position of the organization; - a mechanism for reflecting on an accrual basis on the accounts of the accounting data for the reporting period; - methods of summarizing information about the business operations of the organization for the reporting period; - the procedure for drawing up a chess table and balance sheet;
4 - methods for determining the results of economic activity for the reporting period; - requirements for the organization's financial statements; - the composition and content of the forms of financial statements; - balance sheet as the main form of financial statements; - methods of grouping and transferring generalized accounting information from the balance sheet - statements in the forms of financial statements; - the procedure for drawing up an explanatory note to the balance sheet; - the procedure for reflecting changes in accounting policies for accounting purposes; - the procedure for organizing the receipt of an audit report, if necessary; - terms of submission of financial statements; - the rules for making corrections in the financial statements in cases of detection of incorrect reflection of business transactions; - forms of tax declarations for taxes and fees to the budget and instructions for filling them out; - a form of a tax return for the UST and instructions for filling it out; - statistical reporting form and instructions for filling it out; - deadlines for submitting tax returns to state tax authorities, extra-budgetary funds and state statistics bodies; - content of new forms of tax declarations for taxes and fees and new instructions for filling them out; - the procedure for registration and re-registration of an organization with tax authorities, extra-budgetary funds and statistical authorities; - methods of financial analysis; - types and techniques of financial analysis; - procedures for analyzing the balance sheet; - the procedure for the general assessment of the structure of the property of the organization and its sources according to the balance sheet indicators; - the procedure for determining the results of a general assessment of the structure of assets and their sources according to balance sheet indicators; - procedures for analyzing the liquidity of the balance sheet; - the procedure for calculating financial ratios for assessing solvency; - the composition of the criteria for assessing the insolvency (bankruptcy) of the organization; - procedures for analyzing indicators of financial stability; - procedures for analyzing the statement of profit and loss; - principles and methods of general assessment of the organization's business activity, technology for calculating and analyzing the financial cycle; - procedures for analyzing the level and dynamics of financial results in terms of reporting indicators; - procedures for analyzing the influence of factors on profit. 3. Structure and content of PM.04 PM.04 includes: Section 1. Reporting of the enterprise - MDK 04.01 Technology of preparation of financial statements Topic 1.1. The concept of reporting, the composition of financial statements Topic 1.2. Tax declarations, statistical declarations, on insurance premiums Topic 1. 3. Other reporting Topic 1.4. The concept of reporting, the composition of financial statements Section 2. Analysis of the reporting of the enterprise - MDK 04.02 Basics of the analysis of financial statements
5 Topic 2.1. Fundamentals of the analysis of the work of the enterprise Topic 2.2. Analysis of the work of the enterprise according to the reporting documentation Topic 2.3. Business activity analysis 4. Methods and forms of training: lecture; practical lesson; group training; independent work; consultations. 5. Forms of control. Current certification: survey; frontal survey; independent work; control work (home control work); interview; testing, express testing. Intermediate certification in the form of: - Differential credit MDK (8 semester); - МДК differentiated credit (8 semester); - UE differentiated credit (8 semester); - PP differentiated credit (8 semester). Final certification according to PM.04 in the form of a qualifying exam in the 8th semester. 6. Total labor intensity of the professional module PM.04 Maximum study load of the student hours, of which: - compulsory classroom study load of the student hours. Including: MDK theoretical lessons - 50 hours; - practical work 70 hours; - extracurricular independent work of a student - 60 hours. MDK theoretical lessons - 50 hours; - practical work 70 hours; - extracurricular independent work of a student - 60 hours; Study practice 36 hours. Industrial practice 36 hours.
Annotation to the working program of the professional module PM.04 Compilation and use of financial statements in the specialty 080114.51 Economics and accounting (by industry) (term of study
1. PASSPORT OF THE WORKING PROGRAM OF THE PROFESSIONAL MODULE PM.04 Preparation and use of financial statements 1.1. Scope of the work program The program of the professional module (hereinafter - the working
Annotations of the work programs of academic disciplines and professional modules of the Federal State Educational Standard of VET in the specialty 38.02.01 Economics and accounting (by industry) (basic training) Professional modules General
Annotation K PM 04 Preparation and use of financial statements. 1. Place PM 04 Preparation and use of financial statements. the professional module is part of the core professional
Ministry of Education and Science of the Russian Federation Federal State Budgetary Educational Institution of Higher Professional Education "Russian University of Economics named after
ANNOTATION TO THE WORKING PROGRAM OF THE PROFISSIONAL MODULE Author: NS Zaykina, teacher of special disciplines. Specialty: 080114 Economics and accounting (by industry)
Ministry of Education and Science of the Russian Federation Federal State Autonomous Educational Institution of Higher Professional Education "Russian State Professional and Pedagogical
EDUCATIONAL INSTITUTION OF HIGHER EDUCATION TRADE UNIONS "ACADEMY OF LABOR AND SOCIAL RELATIONS" Bashkir Institute of Social Technologies Department of Economics, Informatics and Audit (name of the department)
ROSZHELDOR Federal State Budgetary Educational Institution of Higher Education "Rostov State Transport University"
1. PASSPORT OF THE WORKING PROGRAM OF THE PROFESSIONAL MODULE Preparation and use of financial statements 1.1. Scope of the program Working program of the professional module (hereinafter the program)
During the exam, skills and knowledge are tested 04.01. "Technology of preparation of financial statements" Name of skills and knowledge Final certification U1. reflect on an accrual basis in the accounts of the accounting
State budgetary educational institution of secondary vocational education of the city of Moscow Financial College 35 WORKING PROGRAM of industrial practice (according to the profile of the specialty) in
CONTENTS page 1. PASSPORT OF THE PROFESSIONAL MODULE PROGRAM 2. RESULTS OF THE PROFESSIONAL MODULE 3. STRUCTURE AND CONTENT OF THE PROFESSIONAL MODULE 4 6 7 4 CONDITIONS FOR IMPLEMENTATION OF THE PROFESSIONAL
CONTENTS 1. PASSPORT OF THE WORKING PROGRAM OF THE PRODUCTION PAGE. 4 2. RESULTS OF IMPLEMENTATION OF THE PRODUCTION PROGRAM 3. STRUCTURE AND CONTENT OF THE PRODUCTION PROGRAM 4. CONDITIONS OF IMPLEMENTATION OF THE PRODUCTION PROGRAM
State budgetary educational institution of secondary vocational education of the city of Moscow Financial College 35 WORKING PROGRAM of the Professional module PM.04. Compilation and use
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION Bashantinsky Agrarian College named after F.G. Popova (branch) GOU VPO "KALMYTSK STATE UNIVERSITY" WORKING PROGRAM OF THE PROFESSIONAL MODULE Compilation
Annotation of the professional module PM.04 "PREPARATION AND USE OF ACCOUNTING STATEMENTS" in the specialty 38.02.01 Economics and accounting 1. The purpose of the professional module: The purpose of mastering
Annotation of the work program of industrial practice (according to the profile of the specialty) The work program of the industrial practice (according to the profile of the specialty) is part of the training program
Annotation to the working program of the general professional discipline Fundamentals of accounting in the specialty 38.02.01 Economics and accounting (by industry) 1. Place of general professional discipline
Annotation to the working program of the general professional discipline Analysis of financial and economic activities in the specialty 38.02.01 Economics and accounting (by industry) 1. Place of general professional
Ministry of Education and Science of the Kaluga Region State Budgetary Professional Educational Institution of the Kaluga Region "College of Transport and Service" in Sukhinichi PROFESSIONAL PROGRAM
Programs of educational and industrial practice of the specialty 38.02.01 In accordance with the Federal State Educational Standard of the SVO in the specialty 38.02.01 Economics and accounting (by industry), the practice is mandatory and represents
DEPARTMENT OF EDUCATION OF THE CITY OF MOSCOW STATE BUDGETARY PROFESSIONAL EDUCATIONAL INSTITUTION OF THE CITY OF MOSCOW "MOSCOW AUTOMOTIVE-ROAD COLLEGE NAMED AFTER. A. A. NIKOLAEVA "METHODOLOGICAL RECOMMENDATIONS
CONTENTS: 1. PASSPORT OF THE WORKING PROGRAM OF THE DISCIPLINE ... 4 2. STRUCTURE AND APPROXIMATE CONTENT OF THE DISCIPLINE. 8 3. CONDITIONS FOR THE IMPLEMENTATION OF THE DISCIPLINE ... 11 4. MONITORING AND EVALUATION OF THE RESULTS
1. Passport of the internship program. 1.1. Place of industrial practice in the structure of the main professional educational program. The internship program is part of the core professional
UP: 38.2.1-214- 3 KBU9.osf p. 3 1. OBJECTIVES OF LEARNING THE DISCIPLINE 1.1 The purpose of the production practice "Drawing up and using financial statements" is to gain practical experience in drawing up
Annotation of the PM working program. 01 Documentation of business transactions and accounting of the property of the organization of specialty 38.02.01 Economics and accounting (by industry) 1. Place
Annotation to the working program of the general professional discipline Economics of the organization in the specialty 38.02.01 Economics and accounting (by industry) 1. The place of general professional discipline in the structure
Annotation to the PM working program. 05 Implementation of tax accounting and tax planning in an organization specializing in 38.02.01 Economics and accounting (by industry) 1. Place of professional
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION Federal State Budgetary Educational Institution of Higher Professional Education "Vyatka State University" College
Contents 1. Passport of the internship program 2. The results of the internship 3. The structure and content of the internship 4. Conditions of the internship 5. Monitoring and evaluation of the results of the internship 1. PASSPORT OF THE PRACTICE PROGRAM
FEDERAL AGENCY OF RAILWAY TRANSPORT Ulan-Ude College of Railway Transport Ulan-Ude Institute of Railway Transport - a branch of the Federal State Budgetary
Annotation to the working program of the educational discipline Information technology in professional activity in the specialty 38.02.01 Economics and accounting (by industry) 1. Place of the academic discipline
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION "STATE UNIVERSITY
ROSZELDOR BRANCH OF THE FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION "ROSTOV STATE UNIVERSITY OF WAYS OF COMMUNICATION" in Tuapse (Branch
ANNOTATION OF THE WORKING PROGRAM OF PRODUCTION PRACTICE specialty 38.02.01 Economics and accounting (by industry) 1.1. Scope of the program The work program of the internship is
CONTENTS 1. PASSPORT OF THE WORKING PROGRAM OF THE PROFESSIONAL MODULE 4 page 2. RESULTS OF THE PROFESSIONAL MODULE 7 3. STRUCTURE AND CONTENT OF THE PROFESSIONAL MODULE 8 4. CONDITIONS OF IMPLEMENTATION OF THE PROGRAM
Annotation to the PM working program. 03 Making settlements with the budget and extra-budgetary funds in the specialty 38.02.01 Economics and accounting (by industry) 1. The place of the professional module in the structure
Private professional educational institution "Svetlograd Multidisciplinary College" APPROVED: Director of the private educational institution "SMK" E.A. Tatarintseva July 29, 2016 WORKING PROGRAM OF THE ACCOUNTING DISCIPLINE
QMS DEPK Non-state (private) educational institution of secondary vocational education Don Economic and Legal College of Entrepreneurship (DEPK) APPROVED Director of DEPK Ph.D., Associate Professor
CONTENTS: 1. PASSPORT OF THE WORKING PROGRAM OF THE EDUCATIONAL DISCIPLINE ... 4 2. STRUCTURE AND APPROXIMATE CONTENT OF THE EDUCATIONAL DISCIPLINE. 8 3. CONDITIONS FOR THE IMPLEMENTATION OF THE EDUCATIONAL DISCIPLINE ... 11 4. CONTROL AND EVALUATION OF THE RESULTS
UPDATE SHEET changes, date of change and minutes of the meeting of the educational and methodological commission of the structural unit of the STR, page number with the change WAS BECOME Reason: decision of the meeting of the PCC from
CONTENTS 1. PROFESSIONAL MODULE PROGRAM PASSPORT ... 4. PROFESSIONAL MODULE DEVELOPMENT RESULTS ... 6 3. STRUCTURE AND CONTENT OF THE PROFESSIONAL MODULE ... 8 4. CONDITIONS FOR THE PROFESSIONAL MODULE IMPLEMENTATION
2 CONTENTS Page 1. PASSPORT OF THE PRACTICE PROGRAM 4 2. RESULTS OF THE PRACTICE 6 3. STRUCTURE AND CONTENT OF THE PRACTICE 7 4. CONDITIONS OF THE PRACTICE 10 5. CONTROL AND EVALUATION OF THE PRACTICE RESULTS 13 APPENDICES
Annotation to the work program of the discipline OP.12 "Features of the organization of accounting forms" in the specialty 38.02.01 "Economics and accounting (by industry)"
Ministry of Education and Science of the Chelyabinsk Region Korkinsky branch of the state budgetary professional educational institution "Chelyabinsk State College of the Food Industry and
2 Contents I. Passport of a set of control and assessment tools ... 4 1.1. Scope ... 4 1.2. The system for monitoring and assessing the development of the PM.02 program ... 195 2. A set of materials for assessing the formation
Annotation to the PM working program. 06 Performing work by profession 23369 Cashier by specialty 38.02.01 Economics and accounting (by industry) 1. The place of the professional module in the structure of the PPSS.
MINIBRANAUKI RUSSIA Branch of the Federal State Budgetary Educational Institution of Higher Education "Vladivostok State University of Economics and Service" in Nakhodka
Compiled in accordance with the Federal State Educational Standard of the SPO in the specialty 38.02.01 "Economics and accounting (by industry)", approved by order of the Ministry of Education and Science of the Russian Federation No. 832 dated July 28, 2014. AGREED:
ANNOTATION TO THE WORKING PROGRAM OF THE PROFESSIONAL MODULE PM 04 "Drawing up and using financial statements" 1.1. The professional module program (hereinafter referred to as the program) was developed on the basis of the federal
REGIONAL STATE BUDGETARY EDUCATIONAL INSTITUTION OF SECONDARY VOCATIONAL EDUCATION "TULUNA AGRARIAN TECHNICUM" Industrial practice program Specialty: 080110 "Economics
MINISTRY OF GENERAL AND PROFESSIONAL EDUCATION OF THE SVERDLOVSK REGION
CONTENTS: 1. PASSPORT OF THE WORKING PROGRAM OF THE STUDENT DISCIPLINE ... 4 2. STRUCTURE AND APPROXIMATE CONTENT OF THE STUDY DISCIPLINE. 8 3. CONDITIONS FOR THE IMPLEMENTATION OF THE STUDENT DISCIPLINE ... 14 4. CONTROL AND EVALUATION OF THE RESULT
Budgetary educational institution of the Chuvash Republic of secondary vocational education "Vurnarsky agricultural technical school" of the Ministry of Education and Youth Policy of the Chuvash Republic
Annotation to the PM working program. 01 Maintenance and repair of vehicles in the specialty 23.02.03. Maintenance and repair of road transport 1. Place of the professional module
Annotation to the working program PM.01. Execution of work on the operation of buildings, structures, equipment structures for water supply systems, sewerage, heating and lighting networks of housing and communal services
MINISTRY OF BRANCHES OF RUSSIA Federal State Budgetary Educational Institution of Higher Education "Omsk University of Design and Technology"
ROSZELDOR FEDERAL STATE BUDGETARY EDUCATIONAL INSTITUTION OF HIGHER EDUCATION ROSTOV STATE UNIVERSITY OF WAYS OF COMMUNICATION
Annotation to the working program of the professional module Making settlements with the budget and extra-budgetary funds in the specialty 38.02.01 Economics and accounting (by industry) 1. Place of professional
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION Federal State Budgetary Educational Institution of Higher Professional Education "Kemerovo State University" (KemSU)
Ministry of Transport of the Russian Federation Federal State Budgetary Educational Institution of Higher Professional Education "Novosibirsk State Academy of Water Transport" Discipline Index:
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION Branch of the Federal State Budgetary Educational Institution of Higher Professional Education "Kemerovo State University"
2 Contents 1 Passport of the industrial practice program p. 4 2 Industrial practice according to the professional p. Module 3 Material and technical support of the industrial practice p. 10 3
Annotation to the PM working program. 03 Performance of work by profession 18511 Car repair mechanic, specialty 23.02.03 "Maintenance and repair of motor vehicles" 1. Place
STATE BUDGETARY PROFESSIONAL EDUCATIONAL INSTITUTION OF THE SAMARA REGION "BOGATOV VOCATIONAL SCHOOL" WORKING PROGRAM OF THE PROFESSIONAL MODULE PM.04 "compilation and use
MINISTRY OF AGRICULTURE OF THE RUSSIAN FEDERATION TERSKY BRANCH OF THE FEDERAL STATE BUDGETARY EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION "KABARDINO - BALKARSKY STATE
NON-STATE EDUCATIONAL INSTITUTION OF HIGHER EDUCATION "EASTERN SIBERIAN INSTITUTE OF ECONOMICS AND MANAGEMENT"
REGIONAL STATE BUDGETARY EDUCATIONAL INSTITUTION OF SECONDARY PROFESSIONAL EDUCATION "TULUNSKY AGRARIAN TECHNIKUM" 05.
Ministry of Education of the Orenburg region GAOU SPO "Agricultural technical school" in Buguruslan, Orenburg region APPROVED Director N.I. Ryvaev "06" September 2013 WORK PROGRAM OF PROFESSIONAL
Annotation to the working program PM.02 Manual arc welding (surfacing, cutting) with a consumable covered electrode. by profession 01/15/05 Welder (manual and partially mechanized welding (surfacing) 1. Place
CONTENTS 1. PASSPORT OF THE WORKING PROGRAM OF THE PROFESSIONAL MODULE..4 2. STRUCTURE AND CONTENT OF THE PROFESSIONAL MODULE 7. CONDITIONS OF IMPLEMENTATION OF THE PROFESSIONAL MODULE PROGRAM..1 4. CONTROL AND EVALUATION OF THE RESULT
Topic 1.1. The concept of accounting. Organization of preparatory work for its preparation.
- Definition of financial statements as a unified system of data on the property and financial position of the organization.
- The procedure for compiling a chess table and balance sheet. Methods for determining the results of economic activities for the reporting period.
Definition of financial statements as a unified system of data on the property and financial position of the organization.
The concept and requirements for financial statements are determined by the Regulation on accounting "Financial statements of an organization" PBU 4/99 (approved by order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43n) with amendments and additions of: September 18, 2006, November 8, 2010 G.
Financial statements- a system of indicators reflecting the property and financial position of the organization as of the reporting date, as well as the financial indicators of its activities for the reporting period, compiled on the basis of accounting data in accordance with established forms.
Financial statements must comply with the following principles:
Compliance with uniform accounting policies during the reporting period
Completeness of reflection of all business transactions and inventory results
The correctness of the attribution of income and expenses to the reporting period
Clear delineation of production costs and capital investments
Identity of analytical and synthetic accounting data
The accounting statements are made by enterprises that are legal entities regardless of the form of ownership, including enterprises with foreign investments. Financial statements, depending on the period for which they are drawn up, are periodic and annual. Periodic (quarterly) accounting statements include quarterly, semi-annual, for 9 months. Annual financial statements are prepared based on the results of the past year. The financial statements are drawn up in thousands of rubles without a decimal point.
The company submits on a mandatory basis periodic (quarterly) and annual reports:
To owners, in accordance with the constituent documents
Inspections of the Ministry of Taxes and Duties
Territorial bodies of state statistics.
State and municipal unitary enterprises submit annual financial statements to the bodies authorized to manage state property (Article 15 of the Federal Law of 21.11.96 No. 129-FZ "On Accounting").
Deadlines for reporting:
Annual - no later than 90 days after the end of the reporting year (Clause 2, Article 15 of Law No. 129-FZ). Based on this, the last day for submission of financial statements for 2013 will be March 31, 2014 inclusive.
Quarterly - no later than 30 days after the end of the reporting period
The annual financial statements are public. Before drawing up the annual financial statements, the inventory is mandatory (clause 2 of article 12 of the law № 129-FZ, clause 27 of the Regulations on accounting and bookkeeping in the Russian Federation, approved by order of the Ministry of Finance of Russia dated 07.29.98 № 34n).
The submitted financial statements are attached to the accompanying letter of the organization, drawn up in accordance with the established procedure and containing information on the composition of the submitted financial statements. It can be presented to the user directly by the organization, transmitted through its representative, sent in the form of a postal item with a list of attachments, or transmitted via telecommunication channels.
The user of the accounting statements does not have the right to refuse to accept them. At the request of the organization, he is obliged to put a mark on the copy of the accounting statements on acceptance and the date of their submission. Upon receipt of financial statements via telecommunication channels, its user is obliged to transfer to the organization a receipt of acceptance in electronic form.
The date of submission of financial statements for an organization is the day of its mailing or the day of its actual transfer to belonging. If the date of submission of financial statements falls on a non-working (day off) day, then the date for submission of financial statements is the first following working day.
The composition and requirements for financial statements are determined by section 3 of the Accounting Regulations "Financial statements of the organization" PBU 4/99 (approved by order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43n) with amendments and additions dated September 18, 2006, 8 November 2010
The financial statements include:
1. Balance sheet - form No. 1
2. Profit and loss statement - form No. 2
3. Explanations to the balance sheet and income statement
4. Statement of capital flows - form No. 3
5. Cash flow statement - form No. 4
6. Appendix to the balance sheet - form No. 5
7. The final part of the auditor's report
8. Explanatory note.
Each constituent part of the financial statements must contain the following data: name of the constituent part; an indication of the reporting date or reporting period for which the financial statements were drawn up; the name of the organization with an indication of its organizational and legal form; format for presenting numerical indicators of financial statements.
As a rule, an explanatory note contains the following sections:
Information about the activities of the organization;
changes in accounting policies;
information about financial activities;
information about investment activities;
information about subsidiaries and affiliates;
events after the reporting date;
information about the reorganization of the organization, if such was in the reporting period.
Moreover, each organization independently determines the amount of information presented in the note, as well as the form of its presentation - information can be presented both in the form of quantitative indicators and narratively.
If in the reporting period there were facts of non-application of accounting rules, since they did not allow to reliably reflect the property status and financial results of the organization's activities, then this information with appropriate justification must be reflected in the explanatory note (clause 37 of PBU 4/99).
Small businesses that do not apply the simplified taxation, accounting and reporting system in accordance with the legislation have the right not to submit forms No. 3,4,5 as part of the annual report.
Quarterly financial statements include:
Balance sheet - form No. 1
Profit and Loss Statement - Form No. 2
Requirements for financial statements:
1. The financial statements should give a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. The financial statements formed on the basis of the rules established by regulatory enactments on accounting are considered to be reliable and complete.
If, when drawing up financial statements based on the rules of Regulations PBU 4/99, the organization reveals insufficient data to form a complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization includes the corresponding additional indicators and explanations in the financial statements.
If, when drawing up financial statements, the application of the rules of Regulations PBU 4/99 does not allow to form a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position, then the organization in exceptional cases (for example, nationalization of property) may allow a deviation from these rules.
2. When preparing financial statements, the organization must ensure the neutrality of the information contained in it, i.e. one-sided satisfaction of the interests of some groups of users of financial statements in front of others is excluded.
user - a legal or natural person interested in information about the organization.
Information is not neutral if, through selection or presentation, it influences the decisions and judgments of users in order to achieve predetermined results or consequences.
3. The financial statements of the organization must include indicators of the activities of all branches, representative offices and other divisions (including those allocated to separate balance sheets).
4. An organization must adhere to the accounting forms adopted by it sequentially from one reporting period to another. A change in the accepted forms of accounting reporting is possible in exceptional cases, for example, when the type of activity changes, the appearance of a significant new type of assets or liabilities. Significant changes in the forms of financial statements should be disclosed in the explanations indicating the reasons that caused these changes.
reporting period - the period for which the organization must prepare financial statements;
5. For each numerical indicator of financial statements, in addition to the report drawn up for the first reporting period, data must be provided for at least two years - the reporting one and the one preceding the reporting one.
An exception is the report drawn up for the first reporting period. It provides data only for the reporting period. The organization has the right to decide to compare data for a longer period of time - three, four, etc. To reflect this data, additional columns and lines are included in the accounting forms used. Comparative data should be presented not only in the balance sheet and the profit and loss statement, but also in the annexes and explanatory note (clause 10 of PBU 4/99, clause 4 of the Instructions on the procedure for drawing up and submitting financial statements).
If the data for the period preceding the reporting period are not comparable with the reporting indicators, then they are subject to adjustment according to the rules established by the regulatory enactments on accounting. Each material adjustment is subject to disclosure in the notes indicating the reasons for the adjustment.
6. Items of the balance sheet, profit and loss statement and other separate forms of financial statements that, in accordance with the provisions on accounting, are subject to disclosure and for which there are no numerical values of assets, liabilities, income, expenses and other indicators, are crossed out (in standard forms ) or not provided (in self-developed forms and in the explanatory note).
Indicators on individual assets, liabilities, income, expenses and business operations should be presented separately in the financial statements if they are material and if it is impossible for interested users to assess the financial position of the organization or the financial results of its activities without knowledge of them.
Indicators on certain types of assets, liabilities, income, expenses and business transactions can be presented in the balance sheet or the income statement in a total amount with disclosure in the explanations to the balance sheet and income statement, if each of these indicators is individually insignificant for assessment by interested users of the financial position of the organization or the financial results of its activities.
7. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.
8. When drawing up financial statements for the reporting year, the reporting year is the calendar year from January 1 to December 31 inclusive.
The first reporting year for newly created organizations is the period from the date of their state registration to December 31 of the corresponding year, and for organizations created after October 1 - to December 31 of the next year.
8. The financial statements must be drawn up in Russian and in the currency of the Russian Federation.
9. Financial statements are signed by the head and chief accountant of the organization.
In organizations where accounting is conducted on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, the financial statements are signed by the head of the organization and the head of a specialized organization (centralized accounting) or by a specialist in accounting.
The mechanism for reflecting on an accrual basis on the accounts of the accounting data for the reporting period. Methods for generalizing information about the organization's business operations for the reporting period.
The mechanism for reflecting on an accrual basis on the accounts of the accounting data for the reporting period.
The reporting period for the preparation of financial statements is the calendar year. Interim reporting (monthly, quarterly), which covers a certain period, is compiled on an accrual basis from the beginning of the year.
The main indicator of the financial and economic activity of the organization is the financial result, which is an increase (decrease) in the cost of the organization's equity capital for the reporting period.
The financial result is formed on the active-passive account 99 "Profits and losses". This account has a one-way balance. During the year, on an accrual basis, on the debit of account 99 "Profits and losses", losses and losses are recorded, and on the credit - profits and incomes. By comparing the debit and credit turnovers, the final financial result of the organization's activities for the reporting period is determined. The credit balance of account 99 "Profit and loss" means profit, the debit balance - a loss.
Example 1. The turnovers on account 99 “Profits and Losses” for the I quarter were: for debit - 10,000 rubles, for credit - 12,500 rubles. The balance on April 1 is credit, i.e. received a profit in the amount of 2500 rubles. The turnover for the P quarter was: on debit - 15,000 rubles, on a loan - 13,500 rubles, and for the first half of the year from the beginning of the year, turnover on debit was 25,000 rubles, on a loan - 26,000 rubles. Financial result for half a year: profit of 1000 rubles. (26,000 rubles - 25,000 rubles). In this order, determine the balance on account 99 "Profits and losses" until the end of the reporting year.
The final financial result (net profit or net loss) is added during the year on account 99 "Profit and loss" from:
- profit or loss from ordinary activities;
- other income and expenses;
- losses, expenses and income due to extraordinary circumstances of economic activity;
- the amounts of accrued contingent income tax expense, permanent liabilities and payments for recalculations for this tax based on actual income, as well as the amount of tax penalties due.
Methods for generalizing information about the organization's business operations for the reporting period.
To generalize information about the business operations of an organization, an enterprise for the reporting period, various methods and techniques are used, the totality of which is called the accounting method.
Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about property, obligations of organizations and their movement through continuous continuous and documentary accounting of all business transactions.
Accounting method - a set of methods and techniques that allow you to carry out control functions, functions of analysis and management of the economic activities of the enterprise. By means of certain methods, the circulation of the organization's funds is taken into account, the subject (that is, objects) of accounting is learned. The accounting method consists of several elements. The main elements of the accounting method are:
- Documentation- this is the primary registration of business transactions with the help of documents at the time and place of their commission.
- Accounts(synthetic and analytical) -
- Double entry- reception, which means that the grouping of property, sources of its formation, business transactions in accounting is carried out using a system of accounts using the double entry method.
- Inventory- a method of checking the compliance of the actual availability of property according to the accounting data.
- Grade-the way of expressing in monetary terms the property of the enterprise and its sources.
- Costing-the method of grouping costs and determining the cost.
- Balance sheet- a method of economic grouping and generalization of information about the property of an enterprise by composition, location and sources of their formation in monetary value as of a certain date.
- Reporting- a unified system of indicators characterizing the property and financial position of the organization and the results of its economic activities.
Documentation
With the help of documents initial registration of business transactions... They provide continuous and continuous reflection of economic activity enterprises, the employee's responsibility for the values received is fixed. Immediately upon the completion of the operation, for its reflection in the accounting records, a primary document must be drawn up, which provides a description of the operations performed and their exact quantitative expression and monetary value. The primary document must necessarily contain the following details: the name of the enterprise, the name of the document, its number, date, a summary of the business transaction, its quantitative and monetary expression, the signatures of the persons responsible for this business transaction. The correctness of the information provided in the documents is certified by the signature of the persons responsible for the operations performed.
Primary document- a supporting document for the performance of a business transaction (written evidence), on the basis of which accounting is kept.
Primary (as well as consolidated) accounting documents can be drawn up on paper and computer media. In the latter case, the organization is obliged to make copies of such documents on paper at its own expense for other participants in the operations, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.
The data of primary documents are further grouped and summarized in accounting registers.
Accounts
Accounts (synthetic and analytical) are a coding tool, accounting and grouping of homogeneous economic assets and operations... Each account is a table that accumulates current information about the state of the property, the sources of its formation. A separate account is opened for each accounting facility, category of funds and sources. Accounts are used to systematize and group business transactions according to homogeneous economic characteristics. The left side of the account is called debit, the right side is called credit.
Double entry
The reflection of each business transaction on two interconnected accounts, on the debit of one and the credit of the other account in the same amount, is called double entry... Thanks to double entry, control over the correctness of accounting for objects is carried out. The double-entry coding of a business transaction is called a journal entry. For example, receipt of materials from suppliers is made out by the following posting: debit of account 10 "Materials" and credit of account 60 "Settlements with suppliers and contractors".
Inventory
Checking the compliance of the actual availability of funds, their sources, as well as the status of settlements with debtors and creditors is carried out using an inventory. The inventory is carried out in accordance with the Regulations on Accounting and Reporting in the Russian Federation and the Basic Provisions for the Inventory of Fixed Assets, Inventories, Cash and Settlements.
Grade
Grade is necessary to obtain generalized indicators about various funds, their sources, operations with them. This assessment is carried out in monetary terms. The appraisal of economic assets is based on their actual cost, which makes the appraisal reality.
The main principles of valuation are established by the government (for example, fixed assets and intangible assets are valued at their initial cost, including the costs of delivery, bringing them to a condition suitable for use; finished products - at the production or standard cost; materials - usually at the procurement cost, including transportation and procurement costs; goods - at wholesale or retail prices).
To determine the result of financial and economic activities, it is important to assess the property, liabilities and business operations of the organization.
Assessment of property and liabilities is a way of expressing in accounting and reporting certain types of property and the sources of its formation in monetary terms.
The assessment of the property and liabilities of the organization is carried out in the manner and by the methods determined by the Regulations on accounting and financial reporting in the Russian Federation, Regulations on accounting.
Costing
To exercise control you need to know the amount of production costs, as well as the cost of each of its types... This is achieved through costing. Costing- a method of grouping costs and calculating the cost of funds and objects of labor, as well as finished products and services rendered. It consists in determining the total amount of actual costs and establishing the cost of a unit of production (work, services). Costing is used to establish negotiated prices.
Cost estimates are grouped on a number of grounds. Depending on the time of compilation and appointment, there are standard, planned (estimate) and reporting (actual) calculations:
normative the calculation is calculated at the beginning of the reporting period and represents the amount of costs that the company at the time of compiling the calculation, based on the technical level of production and existing technology, will spend per unit of output, taking into account the current norms and standards in itemized terms (current cost rates);
planned cost estimates are prepared before the beginning of the reporting period. These calculations calculate the amount of material and labor costs for the production of the planned production quantity. They are compiled on the basis of planned expenditure rates and other planned indicators for the reporting period (while the expenditure rates are average). Estimated costing, which is a type of planned costing, is made to determine the price in settlements with customers separately for a one-time order or work (unique product).
The standard cost of production is usually higher than the planned one at the beginning of the year and lower - at the end of the year (this is due to the fact that the current cost rates are higher than the average rates, on the basis of which the planned cost estimate was drawn up, at the beginning of the year and lower at the end of the year).
reporting cost estimates compiled after completing business processes. The purpose of the accounting calculation is to determine the actual (real) cost of products, work performed and services (the actual cost of production includes, among other things, unplanned non-productive costs). In this case, accounting data on the actual costs of production and the amount of products (works, services) produced are used.
Balance sheet
Grouped information on accounts, obtained using double entry, and the calculated financial result are necessary for further consolidated generalization of the performance indicators of the enterprise. The funds of the enterprise participate in the production process continuously. In order to determine the amount of funds and give them an economic assessment, make up the balance sheet. This is a document that summarizes the state of the enterprise's funds, their sources and the results of economic activity for a specific calendar date (the beginning of a quarter, a year) in a single monetary value. It consists of two parts: the left one is an asset, the right one is a liability. The asset reflects the funds of the enterprise grouped by type, in the liability - the sources of these funds. Both parts of the balance sheet are equal to each other, since they reflect the same property, on the one hand, in composition and location, on the other, according to the sources of its formation. Hence the name of this document (translated from French - balance). The equality of the amounts of assets and liabilities is due to the fact that all economic assets of the enterprise necessarily have a certain source of their origin. This amount is called the "balance sheet currency".
Reporting
The balance sheet is the main reporting form, which characterizes the size of the property and the financial condition of the enterprise. The balance sheet, firstly, is an accounting method, and secondly, it is a mandatory document of accounting (financial) statements. By structure, the balance sheet is a two-sided table, the left side is an asset, the right side is a liability. The asset reflects the subject composition, placement, use of the organization's property. In liabilities - the amount of funds invested in the financial and economic activities of the organization, the form of their participation in the process of creating property.
Each separate type of property and liabilities in the assets and liabilities of the balance sheet is called an article, which contains the name and numbers of synthetic (balance sheet) accounts. In the balance sheet, the equality of the totals of the asset and the liability is mandatory, since both parts of the balance sheet show the same accounting objects, grouped according to different criteria: in the asset by composition and functional role, in the liability - by the sources of education. The total amount of the assets and liabilities of the balance sheet is called the balance sheet currency. In accordance with the federal law of the Russian Federation "On accounting" reporting- a unified system of data on the property and financial position of the organization and on the results of its economic activities, compiled on the basis of accounting data in accordance with established forms. Drawing up and reviewing financial statements - the final stage of the accounting work of the enterprise.
Conclusion
All considered methods are applied in close relationship with each other. They provide continuous, continuous and documentary substantiated reflection in the accounting of objects in monetary, labor and physical measures.
Search
We can notify you about new articles,