The 30s - 40s of the 19th century became the time of the “philosophical awakening” of Russia. A number of major philosophical trends appear and begin to actively develop: Decembrist philosophy, historical philosophy of P.Ya. Chaadaev, philosophy of Westernizers and Slavophiles, religious-monarchical philosophy, philosophical systems of F.M. Dostoevsky and L.N. Tolstoy, the philosophy of all-unity of V.S. Solovyov. What preconditions contributed to the philosophical awakening of Russia?

Socio-historical prerequisites must be sought in the events of the Patriotic War of 1812. It was a landmark event for Russian culture. It gave impetus to the awakening of Russian national identity in the first decades of the 19th century. Russian philosophical thought awakens in connection with the problem of Russia's cultural self-identification. The problem of the growth of Russian national self-awareness appears. Who are the Russian people? What are Russia and Russian culture in the context of the world historical process? What is the specificity of the country, which occupies 1/6 of the land? What is the peculiarity of a people who live quite differently from their neighbors?

The progressive Russian people felt a huge gap in the standard of living, the structure of everyday life and other spheres. They saw a difference that was far from in Russia's favor. They realized that the people who managed to stop the invasion of Napoleon, the people who liberated Western Europe, live a hundred times worse than the European people themselves. The life of the Russian people does not stand up to criticism. This dissonance shocked the advanced minds of Russia during this period.

Decembrist philosophy. The first answer to the problem of growing self-awareness was philosophy of the Decembrists. Decembrist philosophy was represented by creativity Pavel Pestel (1793 – 1826), Nikita Muravyova (1795 – 1843), Ivana Yakushkina(1793 - 1857) and others. The main focus of the philosophy of the Decembrists - socio-political. Its basic ideas were: the priority of natural law; the need for a legal system for Russia; the abolition of serfdom and the provision of land to those who work on it; personal freedom of a person; restriction of autocracy by law and representative bodies, or its replacement by a republic.

The historical philosophy of P.Ya. Chaadaeva. Another answer to the problem of the growth of self-awareness was historical philosophy, which was presented by creativity Petr Yakovlevich Chaadaev (1794 - 1856). The main directions his philosophies were: philosophy of man and philosophy of history.

Human, according to Chaadaev, there is a combination of material and spiritual substances. Human life is possible only in a team. Being from birth to death in a collective (society), a person becomes a person, grows up as a person. Collective (public) consciousness fully determines the individual, subjective. Team life is the main factor that distinguishes humans from animals. Chaadaev opposed individualism, selfishness, opposition of private, narrowly selfish interests to public ones.


As for the history of Russia, then, according to Chaadaev, she "dropped out" of the world historical process.“One of the most unfortunate features of our peculiar civilization,” writes Chaadaev, “is that we are still discovering truths that have become hackneyed in other countries and even among peoples much more backward than we are. The fact is that we have never walked along with other peoples, we do not belong to any of the known families of the human race, neither to the West nor to the East, and we do not have traditions of either one or the other. We stand, as it were, outside of time, the worldwide education of the human race did not extend to us ... ”(Chaadaev P.Ya., 1991, pp. 323 - 324). Political, legal, spiritual and economic slavery is the most characteristic feature of the Russian people, from the point of view of Chaadaev. The Western European world is the world of the republic, political freedoms, the world where serfdom was abolished. The contrast between freedom and slavery is the main difference between Russia and Europe. The future of Russia, according to Chaadaev, is to return to the world historical field, to master the values ​​of the West, but thanks to its uniqueness that has developed over the centuries, to fulfill its historical mission within the framework of a common human civilization. One of the main factors influencing the history, fate of states and peoples, according to the philosopher, is geographical. The main reasons that caused the despotic autocracy, the dictatorship of the central government, serfdom, Chaadaev considered the immense expanses of Russia, incommensurable with other countries.

Slavophiles. After Chaadaev, representatives of the philosophical trends of Westerners and Slavophiles dealt with the problems of history, the choice of the historical path for Russia. Etymologically, the word "Slavophilism" does not quite reflect the essence of the trend itself. The teachings of the Slavophils are not about love for the Slavs, but about the fate of Russia and the West. It should be noted that the Slavophiles and Westernizers were very close in terms of education, environment, and spiritual atmosphere. According to N.A. Berdyaev, two things made them very close: both the Slavophiles and the Westernizers loved Russia and freedom.

One of the most philosophizing representatives of Slavophilism was Ivan Vasilievich Kireevsky (1806 - 1856). He was born into a noble family and received an excellent secular education, was friends with G. Hegel, familiar with one of the founders of hermeneutics - F. Schleirmacher. He was called a Moscow Eurasian. And it is no coincidence. The first stage of his youth was associated with the passion for European culture. On the other side, Ivan Kireevsky is the only Russian philosopher who had a Christian religious experience. Having comprehended this experience, he wrote works: "On the nature of the enlightenment of Europe and its influence on the nature of education in Russia", "On the possibility and necessity of new principles of philosophy" (the work remained unfinished), the article "In response to Khomyakov", the article "XIX century" and a number of other works. In these works you can find the topic of critical understanding of Western European philosophy and the creation on the basis of this of Russian philosophy... Critically analyzing Western European culture and philosophy, the philosopher reveals the abstract nature of Western European thinking as its essential (essential) characteristic... He recognizes the high achievements of European culture in the development of everyday life and comfort, but at the same time realizes its weaknesses: the state of alienation, fragmentation. “Western thinkers,” writes Kireevsky, “believe that the achievement of complete truth is possible for the divided forces of the mind, acting self-propelled in their lonely separateness. With one sense they understand the moral; to others - graceful; useful - again with a special meaning; they understand the truth with an abstract reason, and not one ability knows what the other is doing, as long as its action is completed ”(Kireevsky IV, 1979, p. 274). The essence of Western thinking lies in its abstract nature. Kireevsky discovers that a different trait dominates in Russian culture: not abstraction, but integrity... Kireevsky discovers the origins of integrity (wholeness) in Eastern Orthodoxy, in the peculiarities of the way of life of the Russian person, for whom both feelings (faith) and reason are important in the political, legal sphere, etc. According to Kireevsky, the meaning of human life is to overcome sinfulness and restore one's own conformity to God. This is expressed in the theological term “ deification"- restoration of conformity with God.

In kinship with I.V. Kireevsky on the maternal side was another Slavophile Alexey Stepanovich Khomyakov (1804-1860). The author of many philosophical works, he was one of the first to state the position of the Slavophiles. In the article “On the old and the new”, published in 1839, Khomyakov wrote: “... we will move forward boldly and unmistakably, occupying the random discoveries of the West, but giving them a deeper meaning or discovering in them those human principles that are for the West remained secret, asking the history of the church and its laws - the luminaries guiding for our future development and resurrecting the ancient forms of Russian life, because they were based on the sanctity of family ties and on the integrity of our tribe. Then in enlightened and slender proportions in the original beauty of society, combining the patriarchy of the regional life with the deep meaning of the state, representing a moral and Christian face, ancient Russia will rise again, but already conscious of itself, and not accidental, full of living and organic forces, and not forever oscillating between being and death. " Analyzing the problem of personality and its freedom, Khomyakov identified two types of personality and historical peoples: Iranian type, symbolizing the predominance of freedom over necessity; kushite type, symbolizing the predominance of necessity over freedom. The main criterion by which these peoples differ is the criterion of freedom and necessity. Iranian peoples gravitate towards the implementation of the principle of freedom. For them, freedom prevails over necessity. The Kushite peoples are ancient peoples of the Ethiopian-African type, accustomed to slavish dependence and obedience. Khomyakov considered Christianity to be the personification of the Iranian type of relationship. In his opinion, if Christianity is not perverted, then it is a religion of freedom.

Westernism. Russian Westernizers(at the first stage: V.G. Belinsky, A.I. Herzen, N.G. Chernyshevsky, M.A. Bakunin, N.A. Dobrolyubov, T.N. Granovsky, K. D. Kaverin; in the second step: DI. Pisarev, I.M. Sechenov, I.I. Mechnikov, etc.) were not indiscriminate critics of Russian culture. Deep down, both the Westernizers and the Slavophiles were close to each other, but they saw different paths for Russia. The Slavophiles saw the future of Russia in autocracy and religious revival. The position of the Westernizers differed from the Slavophiles both in religious and socio-political terms.

One of the first representatives of Westernism Vissarion Grigorievich Belinsky( 1811-1848) was at first under the great influence of Hegelian philosophy. Belinsky believed that the general is always more true than the particular. The interests of the general must prevail over the interests of the particular. In addition, Hegel argued that everything that is real is reasonable. This, by and large, was not an excuse for evil. To some extent, Belinsky also shared this position of Hegel, which in a certain way justified the presence of contradictions in society. A later stage of Belinsky's philosophy is associated with the rejection of Hegel's ideas and the proof of the opposite thesis: "The fate of the subject, individual, personality is more important than the fate of the whole world and the health of the Chinese emperor." Gradually, he came to the anthropological principle in philosophy, which was associated with a turn towards man, the acceptance of man as the highest value of being and the value of human knowledge. He starts to get carried away with ideas Claude Henri de Rouvroix Saint-Simon. During this period, Belinsky writes: "I begin to love humanity in Maratov's way, in order to make the smallest part of it happy, I seem to have destroyed the rest with fire and sword." Some researchers write that Belinsky made an attempt to connect a person with the history of social reality. In the writings of Belinsky of this time, one can find quite contradictory statements. In some places he writes "to hell with metaphysics ...", and in other places he claims that "the highest in man is his spirituality, associated with a feeling of will and reason." Being a man of conflicting views, he still could not separate the views of the Slavophiles, autocracy and monarchy. He came up with the idea of ​​a radical overthrow of the monarchy.

Another major representative of Westernism, author of numerous philosophical works Alexander Ivanovich Herzen (1812 - 1870). After a series of repressive actions against his journalistic activities in the 40s, he emigrated to England. Acquaintance with Western European reality makes him change his views. He comes to the conclusion that in fact the ideal of personality and the Western European type of person are not the same thing at all. There is a huge difference between the two. He writes: “The medieval knight was replaced by a shopkeeper. The Russian peasant is more of a personality than the Western bourgeois. He combines the personal principle with the communal one ”. This type is not capable of impulses, not disinterestedness, not that the Russian is capable. Thus, Herzen, having lived in the most developed capitalist country for more than twenty years, saw the features of Western man most clearly. It is difficult for a Russian to accept the principle: "every man for himself." And the type of Western person is not able to concentrate in himself the personal and the communal: communication in love, communication based not on external conditions, but on an internal moral impulse. Therefore, Herzen comes to the idea of ​​communal socialism. Herzen sees the future of Russia not on the path of revolution and the formation of capitalism. In Russia, in his opinion, there is potential for a different path. In his time, there was still a community in Russia. He believes that socialist relations are what is more perfect for Russia than Western mercantilism.

Religious-monarchical philosophy... In the 19th century, in opposition to the philosophy of the Decembrists and other areas of philosophy that did not agree with the official ideology, the so-called orthodox monarchist philosophy, the purpose of which was to defend the existing socio-political and moral order, to neutralize oppositional philosophy. Its main slogan in the middle of the XIX century. It was: "Orthodoxy, autocracy, nationality." An important role in the orthodox monarchist philosophy was played by religious direction. Its prominent representatives were N.F. Fedorov and K.N. Leontiev.

Nikolay Fedorovich Fedorov(1828 - 1903) made the main themes of his philosophy: the unity of the world, the problem of life and death, as well as the problem of morality and the correct (moral) way of life. According to Fedorov, the world is one. Nature (the surrounding world), God, man are one and interconnected. The link between them is will and reason. God, man and nature interact with each other, complement each other and constantly exchange energy, are based on a single world mind. Fedorov considered it a "moment of truth" in human life limb, a the greatest evil is death... Humanity must cast aside all strife and unite to solve the most important task - victory over death. The philosopher believed in this perspective. According to Fedorov, victory over death is possible in the future, as science and technology develop, but it will happen not by eradicating death as a phenomenon (since this is impossible), but by finding ways to reproduce life, revive. According to Fedorov, Jesus Christ gave the hope for the possibility of revival. Fedorov's philosophy calls for the rejection of hostility, rudeness, confrontation between people and for the recognition of all the highest images of morality. The moral life of all people without exception, according to Fedorov, – the path to solving all problems and world happiness. According to the philosopher, both extreme egoism and altruism are unacceptable in human behavior. It is necessary to live “with everyone and for everyone”.

Another representative of the religious direction of Russian philosophy was Konstantin Nikolaevich Leontiev (1831 - 1891). One of the main directions of Leontiev's philosophy is criticism of the negative phenomena of Russian life. This criticism has centered on developing capitalism. According to Leontyev, capitalism is the kingdom of "rudeness and meanness", a path to the degeneration of the people, the death of Russia. Salvation for Russia is the rejection of capitalism, isolation from Western Europe and its transformation into a closed Orthodox Christian center (in the image of Byzantium). Apart from Orthodoxy, autocracy, communality, and strict class division should become the key factors in the life of a saved Russia. Leont'ev compared the historical process with the life of a person. Like the life of a person, the history of every nation and state emerges, reaches maturity and fades away. If the state does not strive for its own preservation, it perishes. The guarantee of the preservation of the state is an internal despotic unity. The goal of preserving the state justifies violence, injustice, slavery. According to Leont'ev, inequality between people is the desire of God and therefore it is natural and justified.

Philosophical systems of F.M. Dostoevsky and L.N. Tolstoy. Famous Russian writers F.M. Dostoevsky and L.N. Tolstoy, who left, besides literary, a great philosophical legacy.

Fyodr Mikhailovich Dostoevsky(1821 - 1881) saw the future of Russia not in capitalism and not in socialism, but in reliance on Russian "national soil", that is, customs and traditions. Religion should play a key role both in the fate of the state and in the fate of an individual. According to Dostoevsky, it is on religion that human spirituality rests, it is a "shell" that protects a person from sins and evil. A special role in Dostoevsky's philosophical views (which permeate all his literary work) is occupied by the problem of man. Dostoevsky was allocated two options for life, on which a person can walk:

1) the path of humanity- this is the path of absolute freedom of man. A person rejects any authority, including God, considers his possibilities unlimited, and himself - has the right to do everything, he himself tries to become God, instead of God. According to Dostoevsky, this path is destructive and dangerous both for those around him and for the person himself. He who walks on it will crash;

2) the second way of the god-man- the path of following God, striving for him in all his habits and actions. Dostoevsky considered this path to be the most faithful, righteous and salvific for man.

Another famous Russian writer, Lev Nikolaevich Tolstoy (1828 - 1910), created a special religious and philosophical doctrine - fatness. The essence of Tolstoyism is as follows: many religious dogmas must be criticized and discarded, as well as lavish ceremonial, cults, hierarchy. Religion should be made simple and accessible to the people. God, religion is good, love, reason and conscience. The meaning of a person's life is in his self-improvement. The main evil on Earth is death and violence. Therefore, it is necessary to abandon violence as a way to solve any problems. Human behavior should be based on non-resistance to evil. The state, from the point of view of Tolstoy, is an obsolete institution and, since it is an apparatus of violence, it has no right to exist. Therefore, everyone needs to undermine the state in all possible ways, to ignore it: not to go to work for officials, not to participate in political life, etc. For his religious and philosophical views in 1901 L.N. Tolstoy was subjected to anathema (curse) and excommunicated from the Church.

The philosophy of total-unity of V.S. Solovyov. The greatest Russian philosopher of the 19th century is rightfully considered Vladimir Sergeevich Soloviev (1853 - 1900). He lived a short, but quite rich and fruitful life: by the age of 20 he received three educations, at the age of 21 he defended his master's thesis; after defending his doctoral dissertation, he began teaching at universities. However, after speaking together with Narodnaya Volya against the death penalty, he was forced to resign, after which he earned his living by journalism and maintaining the philosophical department in the Brockhaus and Efron dictionary. Soloviev left behind a voluminous legacy that has not been fully studied to this day. It includes both philosophical treatises proper ("Critique of Abstract Principles" (1880), "Readings on God-manhood" (1877-1881), "The History and Future of Theocracy" (1885-1887), "Russia and the Ecumenical Church" (1889), " Three Conversations ”(1900)) and philosophical journalism (a collection of articles“ The National Question in Russia ”(1883-1891),“ Saint Vladimir and the Christian State (1888), “Russian National Ideal” (1891), etc.).

Soloviev was a religious philosopher. He saw God as the embodiment of the ideal all-unity - consistency, harmony of all parts of the Universe, which can serve as an example for the world and human society, characterized by chaos and disharmony. The world, from the point of view of Soloviev, is a total unity in becoming, and God is the most important component of the total unity of the world. The philosopher distinguished between true total-unity, in which the one benefits everyone and does not exist to their detriment, and false unity, when all parts are suppressed by the whole.

The development of the world is determined the need for coordination, unification... Soloviev singled out three steps this process:

1) the kingdom of minerals, vegetation and animals;

2) human kingdom, which is a qualitatively new formation in comparison with the previous stage. From the point of view of Solovyov, a person is a special being who, unlike creatures at lower stages of development, is capable of creativity and good;

3) spiritual-human kingdom- a special stage at which the world is united with God. The third stage is the limit to which humanity should strive: like any other concept of historical development, Solovyov's concept contains prognostic components that indicate the logic of the development of the world and human society.

Another important concept of Soloviev's philosophy is "World soul ", Which the philosopher himself called Sophia. Sophia spiritualizes the material diversity of the world, sealed by God as the embodiment of all-unity. Sophia is the ideal world plan that reflects its orderliness. At the same time, it is fundamental that we are talking about world soul, and, consequently, one cannot see an intellectual scheme in Sophia. In Soloviev's understanding, Sophia is a mystery that has absorbed the essence of the world. For the philosopher, Sophia was also the embodiment of love.

Despite the fact that Soloviev was a religious philosopher, he positively assessed scientific knowledge. For him, truth could only be achieved through a synthesis of philosophy, science and theology. And he constantly warned people against absolutizing one of the types of knowledge, be it philosophical, scientific or theological. In addition, he believed that any knowledge should have a practical orientation, serve the purpose of improving human life.

Accounting for settlements with buyers and customers is conducted in almost every organization. Moreover, in commercial organizations, this accounting area is one of the largest. In our article, we will touch upon the general rules applicable to this section, as well as pay attention to non-standard operations.

Consider accounting of settlements with buyers and customers by example, including the reflection of advances and the offsetting with the counterparty. Offsetting is one of the types of settlement of a debtor's obligation. In the next section of the article, we will consider another way to pay off accounts receivable.

Example 1

LLC "Archimedes", which produces pipe rolling, received an advance payment for a ton of stainless pipes from the construction company LLC "Pythagor" in the amount of 221,700 rubles.

After 10 days, 2 tons of pipes were delivered for the amount of 443,400 rubles. The cost of sales amounted to 360,000 rubles.

At the time of the sale, OOO Archimedes had accounts payable to OOO Pythagor for work on the exterior painting of the administrative building in the amount of RUB 317,000. The parties signed an act on offsetting homogeneous claims in the amount of 221,700 rubles.

The accountant of LLC "Archimedes" made the following entries in the accounting:

Operation description

Amount, rub.

Reflected the cost of painting the building of Pifagor LLC

Reflected VAT on accepted works

Advance payment received from the counterparty

VAT charged on advance

Reflected sales proceeds

Reflected cost

Reflected sales VAT

VAT from the advance is accepted for deduction

76, subaccount "VAT on advances received"

Advance credited

Settled with LLC Pythagor

The rest of the debt of Pifagor LLC was paid

Assignment of the right to claim

The creditor may assign the right to claim the debt to a third party, while observing the conditions of Art. 388 of the Civil Code of the Russian Federation. In this case, an agreement on the assignment of the right of claim, or an assignment agreement, is concluded. Then the old creditor is called the assignor, and the new one is called the assignee. The transaction can be made both with a benefit for the assignor and with a loss. When making a profit on such a transaction, the assignor is obliged to charge VAT on the difference between the amount of income from the assignment of the right of claim and the assigned claim itself (clause 1 of article 155 of the Tax Code of the Russian Federation).

Since the receivable is part of the property of the organization, its assignment is reflected in the accounting in the same way as transactions for the disposal of other assets. Let's look at an example.

Example 2

LLC "Archimedes" sold pipes to the counterparty LLC "Pythagor" for the amount of 443,400 rubles. (including VAT 18% - 67,637 rubles) with a cost of 360,000 rubles.

The obligation was not extinguished within the period specified by the agreement. Then LLC "Archimedes" ceded the right to claim this debt to LLC "Hippocrates" for 400,000 rubles.

The accountant of LLC "Archimedes" made the following entries in the accounting:

Operation description

Amount, rub.

Reflected sales proceeds

Reflected cost

Reflected sales VAT

The right of claim was transferred to Hippocrates LLC

Written off the cost of the transferred right of claim

Received money from the assignee

76, subaccount "Settlements under the assignment agreement"

Outcomes

The reflection in the accounting of receivables is inextricably linked with the reflection of revenue, therefore, in order to generate reliable information about the debts of buyers and customers, it is necessary to take into account the conditions that must be met for the recognition of basic income.

Organizations should strive to minimize bad debts, including by using options for repayment of counterparty obligations such as offset or assignment of claims.

When selling goods, the buyer is issued the corresponding invoices no later than five days, counting from the date of shipment of the goods (performance of work, rendering of services).

An invoice is a document serving as the basis for accepting the presented tax amounts for deduction or refund. In addition, the invoice is drawn up by the supplier also on the facts of receipt of any funds related to payments for goods, work performed, services rendered, as well as funds received as an advance payment. This invoice is recorded in the sales ledger but is not presented to customers for registration in the purchase ledger.

Invoices drawn up on the basis of the received prepayment are the basis for calculating value added tax.

To reflect information about settlements with buyers and customers, the active account 62 "Settlements with buyers and customers" is used.

The primary documents for account 62 "Settlements with buyers and customers" are invoices, road bills of lading, an act of acceptance and transfer of works, services. The register of accounting of this account is a statement that combines synthetic and analytical accounting, in which, in the context of the corresponding accounts, in chronological order, information on business transactions should be systematized and accumulated.

For settlements with buyers and customers, a synthetic active-passive account 62 "Settlements with buyers and customers" is used. The debit of this account reflects an increase in customers' receivables, a loan - a decrease in receivables, i.e. payment by buyers for received goods, works or services, or write-off of receivables.

When an organization uses KKT when selling goods, works and services at retail, it is difficult and time-consuming to record each operation as a separate entry in the accounting, therefore, at the end of the working day, the accountant makes the following record on the basis of primary documents:

D-t count. 50 "Cashier"

Kit count. 90 "Sales".

If the fact of delivery of goods, works or services does not coincide in time with the receipt of funds for them, then the enterprise has a receivable, and the buyer, accordingly, accounts payable. Thus, for the amount of payment for the shipped products, work performed or services rendered, the organization presents to the buyer or customer the settlement documents and makes the following accounting entry:

Kit count. 90 "Sales".

If the company sells unused fixed assets, surplus raw materials and other tangible and intangible assets, i.e. does not carry out its main activity, then the following accounting entry is drawn up:

D-t count. 62 "Settlements with buyers and customers"

When buyers pay off their debts, the accountant reflects this operation in the accounting with the following entry (depending on which way the payment was made):

Kit count. 62 “Settlements with buyers and customers.

Settlements with buyers and customers with planned payments and prepayments are considered in accounting as received advances. In this case, the amounts of advances received are reflected in the subaccount of account 62 “Calculations on received advances”.

At the time of the transfer by the buyer of the advance payment to the organization, the following accounting entry is drawn up in the accounting:

D-t accounts 50 "Cashier", 51 "Current accounts, 52" Currency accounts "

Kit count. 62, subaccount "Calculations on advances received"

When transferring products to a buyer or customer, performing work or rendering services for which an advance was received, its amount is set off, and the following internal wiring is made in the accounting:

D-t count. 62, subaccount "Calculations on advances received"

If the received advance payment does not equal the value of the goods shipped, services rendered and work performed, then the buyer pays the remaining amount of the cost. In accounting, this operation is reflected in the corresponding entries.

If the settlement with the buyer is carried out in the form of offset, then on the day that is indicated in the act as the date of offsetting, each company draws up the following accounting entry:

D-t count. 60 "Settlements with suppliers and contractors"

Kit count. 62 "Settlements with buyers and customers."

If, after carrying out an offsetting transaction, any enterprise has receivables, then the buyer of this enterprise must pay his debt.

When a payment is deferred, you should:

1) Reflect the proceeds on the day of transfer of ownership of the goods to the buyer by accounting entries:

D-t count. 62 "Settlements with buyers and customers"

Kit count. 90 "Sales";

2) Calculate interest for deferred payment:

D-t count. 62 "Settlements with buyers and customers"

Kit count. 90 "Sales".

Upon assignment of the right of claim, the following transactions are drawn up:

debt write-off

Kit count. 62 "Settlements with buyers and customers";

receipt of funds from a third party

D-t count. 51 "Settlement accounts"

Kit count. 91 "Other income and expenses";

write-off of a loss from the sale of a debt

D-t count. 99 "Profit and loss"

Kit count. 91 "Other income and expenses".

If an enterprise performs work of a long-term nature (construction, geological, design, scientific, etc.) and does not supply the buyer with all the work as a whole, but in separate parts, then account 46 "Completed stages of work in progress" is used for settlements with buyers and customers. and is made out in the accounting by the following entry:

D-t count. 62 "Settlements with buyers and customers"

Kit count. 46 "Completed stages of work in progress" - for the amount of work performed.

In the company's accounting, transactions under a compensation agreement are reflected in the same way as offset transactions.

Analytical accounting on account 62 is kept for each buyer or customer. The construction of analytical accounting should ensure the receipt of data on buyers and customers according to settlement documents, the due date of which has not come; buyers and customers for unpaid settlement documents; advances received.

But there are also situations when the buyer or customer cannot pay off their debts to the company either in cash or their own property (for example, bankruptcy of an organization, insolvency of a legal entity, etc.). Therefore, upon the expiration of the limitation period, the accounts receivable of the enterprise must be written off. The limitation period begins to be calculated at the end of the term for the performance of the obligation, if it has been determined, or from the moment when the creditor has the right to file a claim for the performance of the obligation. During this period, the organization can claim protection through court or arbitration.

The receivables identified as a result of the inventory with the expired limitation period are written off:

D-t count. 91 "Other income and expenses"

Kit count. 62 "Settlements with buyers and customers", i.e. is written off due to a decrease in profit;

But even in this case, the receivable is not considered canceled, and the organization can still collect it when the property status of the debtor changes. It is recorded on off-balance sheet account 007 "Debt of insolvent debtors written off at a loss" within 5 years from the date of write-off.

When funds are received on previously written off receivables, the following accounting entry is drawn up:

D-t accounts 50 "Cashier", 51 "Current accounts", 52 "Currency accounts"

Kit count. 91 "Other income and expenses".

At the same time, off-balance sheet account 007 "Written off at a loss indebtedness of insolvent debtors" is credited.

Thus, depending on what type of activity the company is engaged in and what relations have developed between it and its customers and customers, the management can choose any method of settlements with its customers and organize the most convenient option for accounting for these calculations.

Forms of settlements between suppliers and buyers in relation to bank accounts are determined by the "Regulations on cashless payments in the Russian Federation", approved by the Central Bank of the Russian Federation on 03.10.2002 No. 2-P.

These include:

Money orders

Letters of credit

Collection

The form of payment is chosen independently by the buyer and agreed with the organization supplying him with the goods, work, service, in the business contract.

The supplier and the buyer can terminate their obligations to each other by offsetting mutual claims. For offset, a statement by one of the parties is sufficient. Article 410 of the Civil Code of the Russian Federation allows organizations to offset, if mutual obligations:

Counterclaims (a creditor under one obligation is a debtor under another, and this is not disputed);

Homogeneous (they can be compared, for example, expressed in monetary terms);

The deadline for their performance has either come or is not specified in the contract at all or is determined by the moment of demand.

The following sub-accounts can be opened to account 62 "Settlements with buyers and customers":

1 "Settlements in the collection procedure";

2 "Calculations by planned payments";

3 "Bills received";

4 "Calculations on advances received."

Subaccount 62.1 reflects the calculations for documents handed over to the credit organization for the shipped products (goods), work performed and services rendered. At the same time, suppliers and contractors most often issue payment requests, which are transferred to the servicing bank. The latter is obliged to collect payment from the buyer or customer.

The calculation technology depends on the conditions stipulated in the contract: without acceptance (consent) of the payer or with its preliminary acceptance.

Direct debiting of funds from the payer's accounts can be applied on the basis of legislation in the cases stipulated by the agreement and under the conditions determined by the bank. In the payment request for direct debiting of funds, the recipient of funds puts on the left "No acceptance" with a link to the document on the basis of which the payment is collected.

When making payments for products (goods, services) with preliminary acceptance, the buyer (payer) is given the right, within a period determined by the agreement (it must be at least five working days), to issue a full or partial refusal to accept payment requests, i.e. from their payment. The payer bears responsibility for unjustified refusal. If the payer has not made a declaration of refusal of acceptance within the specified time period, then the payment claims are considered accepted. On the next business day, the payment request is paid by the bank if funds are available on the accounts. If they are absent or insufficient, the payment request is placed in the "Payment documents not paid on time" card index. The presence of such a card index indicates an unsatisfactory solvency of the payer on a certain date.

Sub-account 62.2 is intended for the bookkeeping of settlements in the presence of long-term and permanent contractual relations between partners, when payment under a separate document does not mean the completion of the transaction. It is used for payments for bakery and dairy products, etc.

Subaccount 62.3 is used to record debts for settlements with buyers (customers), secured by the bills received.

Subaccount 62.4 (passive) is necessary in cases where the supplier (contractor) credits to bank accounts the sums of money received as prepayment for the upcoming shipment (release) of inventory or capital work.

Analytical accounting for account 62 "Settlements with buyers and customers" is carried out for each invoice presented to buyers (customers). At the same time, the construction of analytical accounting should provide the ability to obtain the necessary data on:

Buyers and customers according to settlement documents, the due date of which has not come;

Buyers and customers on documents not paid on time;

Advances received;

Promissory notes, the date of receipt of funds for which has not come;

Bills discounted (recorded) in banks;

Bills for which funds were not received on time.

As soon as the seller has a receivable, he debits account 62 "Settlements with buyers and customers." To account 62 "Settlements with buyers and customers", as a rule, the following second-order accounts are opened:

62-1 "Settlements in the collection procedure";

62-2 "Calculations by planned payments";

62-3 "Bills received";

62-4 "Calculations on advances received".

The general rules for synthetic accounting for settlements with buyers and customers are as follows:

1. Account 62 is debited with the simultaneous crediting of accounts 90 "Sales", 91 by the amount of products shipped, goods, other assets, work performed and services rendered as of the date of recognition of income (accrual basis).

2. Account 62 should be credited in correspondence with accounts intended for accounting for cash, settlements or accounts receivable (in case of non-cash settlements).

3. Sum differences (used in accounting) arising from the determination of income from ordinary activities, ie, provided for by the charter of the organization; positive (the ruble exchange rate has increased) increase the buyer's debt and the amount of sales (Debit 62 Credit 90), negative amount differences require a reversal entry.

4. Positive exchange rate differences (foreign currency is used in the settlement documents) increase income (Debit 62 Credit 91); negative - expenses (Debit 91 Credit 62).

5. Accounts receivable, unrealistic for collection, are written off at the expense of the reserve (Debit 63 "Provisions for doubtful debts"), and if it is insufficient or absent - at the expense of financial results (Debit 91). In both the first and second cases, account 62 is credited. Writing off debts at a loss due to the insolvency of the debtor is an inconclusive cancellation of the debt. The latter must be recorded off the balance sheet (Debit 007 "Written off at a loss indebtedness of insolvent debtors") without crediting any other off-balance sheet account: when recording business events on off-balance sheet accounts, the double entry principle is not applied) for five years. This procedure is established for the purpose of monitoring changes in the property status of the debtor. In the event the debtor exits the crisis situation and repays the debt, the following accounting entry is drawn up: Debit 50 (51, 52) Credit 91. Off-balance account 007 is also credited.

6. The proceeds of the organization and VAT payable to the budget are adjusted by the (cancellation) method for the amount of the return of defective products (oversupplied goods):

Debit 62 Credit 90;

Debit 90, subaccount "Value added tax"

Credit 68 "Settlements for taxes and fees" (76 "Settlements with various debtors and creditors").

7. Refunds to buyers (customers) of excessive amounts received from them due to defective products or delivery of goods in excess of orders are reflected on the debit of account 62 with crediting accounts 50, 51.52 or 55 "Special bank accounts" and on the debit of the account with crediting account 62 ...

8. Reflection of the difference between the denomination of the bill and the amount of the buyer's debt is recorded by correspondence:

Debit 62 Credit 91.

Shipped products (goods), work performed and services rendered must be paid on time. Control over compliance with the terms and completeness of payments by buyers is one of the priority areas of the financial service (accounting) of the organization. Typical operations 1 (Appendix A).

Analytical accounting for account 62 is carried out separately for:

    buyers (customers) and loan documents, the due date of which has not come;

    buyers (customers) in the context of unpaid settlement documents;

    advances received with the allocation of each legal and natural person;

    bills of exchange, the date of receipt of funds for which has not come;

    bills discounted (recorded) in banks;

    bills of exchange overdue (bills of exchange must be identified in the accounting).

When calculating with planned payments, in analytical accounting, specific buyers and customers are distinguished.

The accounting procedure for settlements with buyers and customers depends on the chosen method of accounting for sales, that is, on the terms of the contract, which determines the moment of transfer of ownership of the product and the terms of payment. According to the Civil Code of the Russian Federation, the transfer of ownership under the purchase and sale agreement occurs at the time of shipment from the supplier's warehouse, which is the generally accepted moment of transfer of ownership of the products sold. However, the Code allows the possibility of establishing a different from the generally accepted procedure for the transfer of ownership of the products sold.

In practice, two methods are widely used:

    At the time of delivery of the goods to the ex-point (ex-point of departure; ex-point of destination).

    At the time of payment of funds.

Free place- the place under the terms of the contract, until which all costs of shipping products, transportation costs for its delivery and the risk of loss of products are borne by the supplier. Free place can be the departure station, destination station, supplier's warehouse, etc. In these cases, the transfer of ownership occurs at the time of delivery of the goods to the free place.

Currently, in accounting, when products are shipped to customers, the arising receivables are reflected at the sales price of the products on account 62 "Settlements with buyers and customers"

If the contract provides for the transfer of ownership of the sold goods at the time of shipment of products, then the receivable is reflected at the selling price of the product. Payment is due upon receipt of the product.

If, when selling products, the transfer of ownership of the products being sold occurs at the time the funds are credited to the seller's account, then the following accounting entries are made:

1. Displays the shipment of products at the selling price (including VAT):

Debit 62 "Settlements with buyers and customers"%

Credit 90, subaccount 1 "Revenue".

2. The production cost of the shipped products is written off:

Debit 90, subaccount 2 "Cost of sales"

Credit 43 "Finished Products".

If the proceeds from the sale of shipped products for a certain time cannot be recognized in accounting, then account 45 "Goods shipped" is used to account for such shipped products.

Account 45 "Goods shipped" is intended to summarize information on the availability and movement of shipped products (goods), the proceeds from the sale of which for a certain time cannot be recognized in accounting. The goods shipped on this account are accounted for at their actual cost, including the costs of their shipment. With this method, the organization's debt to the budget for VAT arises after the buyer pays for the product.

      Documenting

All settlements between enterprises for payment for goods (works, services) are drawn up by appropriate documents. So, when selling goods (works, services), it is necessary to have a supplier's invoice for payment. The sale of goods is drawn up by a waybill and an invoice. The services rendered are taken into account on the basis of the acceptance certificate for the work performed. If the organization delivers the goods to the buyer, then a consignment note (form 1-T) is issued.

Invoice - in accordance with the requirement of the Tax Code of the Russian Federation, regardless of the types of activity (sale by goods, performance of work or provision of services), the organization, along with documents confirming the fulfillment of obligations under a particular transaction (act form 2, invoice, etc.) must issue an invoice.

Invoices are issued by an accountant or an employee authorized to do so by order of the head. Moreover, this must be done no later than five days from the date of shipment of the goods to the buyer (the date of signing the acceptance certificate of the work performed, services rendered).

The invoice is issued in 2 copies:

    the first copy - to the buyer (customer) for payment;

    second copy - to the supplier

Based on the received invoice, the buyer can deduct the amount of VAT paid to the supplier of goods (works, services). To do this, the following conditions must be met:

    the purchased values ​​are capitalized (work completed, services rendered) and paid for;

    the purchased values ​​(works, services) were purchased for carrying out transactions subject to VAT, or for resale;

    for purchased inventory items (work, services) there is an invoice in which the amount of VAT is highlighted.

Acceptance certificate of work performed- The contractor hands over the completed work to the customer. Information about these works is entered into a special act. Its form was approved by the decree of the State Statistics Committee of Russia.

The certificate of acceptance of the work performed is drawn up when the contractor has completed the construction and installation work and the customer has no claims against them. Then the contractor transfers the data from this document to the Certificate on the cost of work performed and costs. And the customer, on the basis of this certificate, pays him.

An act can be drawn up after each stage of work, if the contract stipulates that the construction is carried out in several stages.

The act is signed by representatives of the contractor responsible for the delivery of the facility and the customer who accepted the facility. Their positions and surnames are fully indicated here.

The act is drawn up by a representative of the contractor responsible for construction and installation work. In the act, he transfers information from the Journal of accounting of work performed. The act is drawn up in several copies. Usually one copy remains with the contractor. The second is handed over to the customer. The third copy of this document may be requested by the investor.

Consignment note (form No. 1-2)- A standard form is provided for the consignment note. Its form was approved by the decree of the State Statistics Committee of Russia. The waybill is issued if the seller organization must deliver the goods to the buyer's warehouse.

The waybill is drawn up for each buyer and for each trip of the car in 4 copies: the first one remains with the seller; the second is intended for the buyer and serves as the basis for posting goods; the third and fourth are handed over to the trucking organization. If one car simultaneously transports several goods to the address of different buyers, the waybill is issued for each buyer separately.

All four copies of the waybill are certified with the seal of the seller's organization, signed by the employee who released the goods, and the representative of the trucking organization who accepted the goods for transportation.

Before sending the goods, the seller must hand over the second, third and fourth copies to the driver of the transport organization. Having delivered the goods, the driver hands over the second, third and fourth copies of the waybill to the buyer. They are signed by the employee who accepted the goods and certified with the seal of the purchasing organization. After that, the third and fourth copies are returned to the driver, and he hands them over to the accounting department of the transport organization.