Continuation. Beginning in "PBU" No. 9 2014

Simplified accounting methods

The model recommendations give small businesses the opportunity to use a simple form of accounting and using accounting registers (sections 4.1 and 4.2 of the model recommendations). In the recommendations of the SMP, these forms are named:

• the abbreviated form, in which accounting is carried out by double entry without the use of asset accounting registers, and
• full form, when accounting is carried out by means of double entry using asset accounting registers.

In addition, the recommendations of the SMP also indicate a simple accounting system, in which accounting is carried out without the use of double entry. It was mentioned above that only micro-enterprises can maintain accounting according to a simple system.

In the future, we will use the concepts given in the recommendations of the SMP.

Full form

• fixed assets and depreciation (form No. 1MP);
• inventories (form No. 2MP);
• production costs (form No. 3MP);
• cash (form No. 4MP);
• settlements and other operations (form No. 5MP);
• sales (form No. 6MP);
• settlements with suppliers (form No. 7MP);
• settlements with personnel for wages (form No. 8MP).

In addition to these statements, you will also need a summary statement (chess) (form No. 9MP is given in Appendix 10 to the SMP recommendations).

Each statement is used to record transactions on the corresponding accounting accounts.

The amount for any operation is recorded simultaneously in two statements:

• in one - on the debit of the account indicating the number of the account being credited (in the column "Corresponding account");
• in the other - on the credit of the corresponding account and a similar entry of the number of the debit account.

In both statements, in the columns characterizing the fact of economic life, on the basis of the corresponding primary accounting document, a corresponding entry is made about the content of this fact.

Account balances on the last calendar day of the reporting period in separate statements must be verified with the relevant data of the primary accounting documents on the basis of which the entries were made (cash statements, bank statements, etc.).

The summary of the systematized information accumulated in the reporting period in the statements is made in the summary statement. On the basis of the "chess" a turnover sheet is compiled (given in sample 1) and the balances are displayed on the last calendar day of the reporting period. This turnover sheet is the basis for compiling the balance sheet of a small business entity.

All statements used indicate the reporting period in which they are filled out, and, if necessary, the name of the synthetic accounts. At the end of the reporting period after the calculation the summary statements are signed by the person (persons) who made the entries.

Corrections of errors made on transactions related to previous periods, leading to a change in turnover in the current reporting period, are reflected in the statements of the reporting period as an additional entry. The correction of an error must be justified and authorized by the persons responsible for maintaining the corresponding statement.

Any correction of an error in the relevant statement must be indicated by the inscription "Corrected" indicating the date of correction and confirmed by the signatures of the persons responsible for maintaining this statement, indicating their surnames and initials or other details necessary to identify these persons.

Statement of fixed assets and depreciation

The statement of accounting for fixed assets and depreciation is a register of accounting for the availability and movement of fixed assets (account 01), as well as for calculating the amount of depreciation charges (account 02 "Depreciation of fixed assets").

Data on fixed assets are recorded in the statement in a positional way (one line) for each object or group of homogeneous objects separately.

In October, an organization engaged in construction activities purchased a Wackor IREU 57 vibrator for 80,600 rubles, including VAT of 12,294.92 rubles. When it was put into operation this month, a straight-line depreciation method was established and a useful life of 16 months (electric and pneumatic vibrators according to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated 01.01.02 No. 1, are assigned to the first depreciation group with a useful life of more than one year to two years inclusive).

Commissioning of the vibrator in October accounting accompanied by the following entries:

Debit 08-4 Credit 60

- 68,305.08 RUB (80 600 - 12 294.92) - the invoice for the purchased vibrator was accepted for payment;

Debit 19 Credit 60

- 12,294.92 RUB - allocated the amount of VAT presented by the seller of the vibrator;

Debit 01 Credit 08-4

- 68,305.08 RUB - the vibrator was put into operation as an object of fixed assets;

Debit 69 sub-account "Calculations for VAT" Credit 19

- 12,294.92 RUB - the amount of VAT is accepted for deduction.

Data on the acquired vibrator are entered in the statement of fixed assets and depreciation for October 2014:

• in subsection "Account 01 "Fixed assets"" the initial cost of the vibrator is indicated in column 4, 68,305.08 rubles, and it is repeated:
• in column 8 as the value of the object formed on account 08 and
• in column 14 - as the initial cost at the end of October;
• in subsection "Account 02 "Depreciation of fixed assets"" the depreciation rate is 6.25% (1: 16 × 100%) (column 15), the monthly depreciation amount is 4269.07 rubles (68 305.08 rubles × 6.25 %) (column 16) and the balance of the initial cost at the end of the month 68,305.08 rubles.

A fragment of filling out the statement in question is given in sample 2.

To control the amounts of accrued depreciation from the beginning of the operation of fixed assets for all fixed assets, columns 15–22 are provided in the statement.

The organization has a Pioneer 1000 shooting crane with an initial cost of 165,000 rubles, when the facility was put into operation in May 2013, a straight-line depreciation method was established and a useful life of 30 months (shooting cranes with a lifting capacity of up to 1.0 tons according to the classification fixed assets are included in the second depreciation group with a useful life of more than two years to three years inclusive).

Based on the established useful life, the depreciation rate for the crane is 3.33% (1: 30 × 100%). The depreciation charge for the crane in October is reflected in the posting:

Debit 20 Credit 02

- 5500.00 RUB (165,000 rubles. × 3.33%) - depreciation was charged on the shooting crane.

The amount of monthly depreciation is 5500.00 rubles. is given in columns 19 and 21 of the statement of fixed assets and depreciation for October 2014.

As of October 1, depreciation on the crane was accrued for 16 months ((7 + 9), where 7 and 9 are the number of months of its accrual in 2013 and 2014), its amount is 88,000 rubles. (5500 rubles / month × 16 months). The residual value of the object on this date, 77,000 rubles. (165,000 - 88,000), is entered in column 17, the residual value of the crane as of November 1, 71,500 rubles. (77 000 - 5500), indicated in column 22 of the statement.

A fragment of filling out the statement in question is given in sample 3.

If there is a movement of fixed assets (acquisition, construction, manufacture, disposal), the sums of their turnovers (changes) for the reporting period are calculated and the balance of fixed assets on the last calendar day of the reporting period is displayed. The movement of fixed assets within the NSR is not reflected in the statement.

In October, the organization sold a concrete mixer SBR-440/380v for 27,500 rubles, including VAT of 4,194.92 rubles, the initial cost of which was 69,540 rubles. When the facility was put into operation in April 2011, a straight-line depreciation method was established and the useful life was 61 months (concrete mixers, according to the classification of fixed assets, are included in the fourth depreciation group with a useful life of more than five years to seven years inclusive).

The depreciation rate for a concrete mixer is 1.6393% (1: 61 × 100%). Based on this, the monthly depreciation amount is 1140 rubles. (69,500 rubles × 1.6393%).

At the time of sale, the concrete mixer was in operation for 42 months. ((8 + 12 + 12 + 10), where 8, 12, 12 and 10 are the number of months of its operation in 2011, 2012, 2013 and 2014). During this time, the amount of accrued depreciation amounted to 47,880 rubles. (1140 rubles / month × 42 months), its residual value is 21,660 rubles. (69 540 - 47 880).

Depreciation in October for a concrete mixer and its sale in accounting are accompanied by the following entries:

Debit 20 Credit 02

- 1140 rub. - depreciation on a concrete mixer is accrued;

Debit 76 Credit 91-1

- 27,500 RUB - reflects the buyer's debt for the concrete mixer;

Debit 91-2 Credit 68 sub-account "VAT calculations"

- 4194.92 RUB - the amount of VAT on the sold concrete mixer was charged;

Debit 01 subaccount "Retirement of fixed assets" Credit 01

- 69 540 rub. - written off the initial cost of the object;

Debit 02 Credit 01 sub-account "Retirement of fixed assets"

- 47,880 RUB - written off the amount of accrued depreciation;

Debit 91-2 Credit 01 sub-account "Disposal of fixed assets"

- 21,660 RUB - the residual value of the concrete mixer is taken into account in other expenses;

Debit 51 Credit 62

- 27,500 RUB - received money for a concrete mixer.

When determining the balance of other income and expenses on account 91 for October, profit from the sale of a concrete mixer will be taken into account - 1645.08 rubles. (27,500 - 4194.92 - 21,660).

A fragment of filling out the statement in question is given in sample 4.

These statements of the amounts of accrued depreciation allowances are used to reflect operations on their movement in statements according to forms No. 3MP “Statement of accounting for production costs” and No. 4MP “Statement of accounting for cash and capital”.

If the subject has a significant number of fixed assets, then it is desirable to keep their records using inventory cards or inventory books. The organization can develop the forms of these documents on its own, taking standardized forms as samples for them (approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7):

• Inventory card for accounting for fixed assets (form No. OS-6);
• · inventory card of group accounting of fixed assets (form No. OS-6a);
• Inventory book of accounting for fixed assets (form No. OS-6b), -

or directly use these unified forms.

This statement also separately takes into account the fixed assets acquired (received) by SMEs solely for the purpose of providing for a fee for temporary use (temporary use and possession) in order to generate income (profitable investments). It is quite appropriate to use the sheet in form No. 1MP for accounting of intangible assets and their depreciation (accounts 04 “Intangible assets” and 05 “Depreciation of intangible assets”).

Inventory record sheet

The statement in question is used for accounting for inventories, finished products and goods reflected on accounts 10 and 41. The inventory record sheet is kept separately for inventories and goods in the context of all types of values, regardless of whether or not there was a movement during the reporting period of those or other values.

In an organization engaged in production activities, the balance of the inventory as of October 1 amounted to 350 units, their actual cost was 152,640 rubles, the amount of transport costs attributable to this balance was 18,564 rubles.

During October, 910 units of MPZ were purchased in the amount of 402,110 rubles. The stocks arrived in ten batches, the dates of their receipt, the unit cost and the actual cost of each batch are given in Table 1. For the delivery of each batch of materials, the organization paid 5,000 rubles, including VAT 762.71 rubles, while the total amount of transportation costs for delivered to October MPZ - 42,372.90 rubles. ((5000.00 rubles - 762.71 rubles) × 10).

After one working day (October 1, 3, 7, 9, 13, 15, 17, 21, 24, 27, 29, 31), 80 units of MPZ are transferred to production, 12 such transfers were made per month.

Inventories when they are released into production or otherwise disposed of in accordance with the accounting policy of the organization are valued at their average cost.

At the beginning of the month, there was an advance payment in the amount of 81,712 rubles as payment for the supplied inventory, during October, 250,000 rubles were transferred to the supplier twice, including VAT of 38,135.59 rubles. (250,000 rubles / 118 × 18), on October 1, 50,000 rubles were transferred to the transport organization.

The receipt of the first batch of inventory is accompanied by the following postings:

Debit 10 Credit 60

- 35 600 rub. - reflects the debt for the first batch of supplied MPZ;

Debit 19 Credit 60

- 6408 rub. (35 600 rub. × 18%) - allocated the amount of VAT presented by the supplier of the MPZ;

- 42,008 RUB (35 600 + 6408) - the debt to the supplier is repaid at the expense of the previously transferred prepayment;

Debit 10 subaccount "Transportation costs" Credit 60

- 4237.29 RUB - reflects the debt to the transport organization for the delivery of this batch of MPZ;

Debit 19 Credit 60

- 762.71 RUB - allocated the amount of VAT issued by the transport organization;

Debit 68 subaccount "Calculations for VAT"

- 7170.71 RUB (6408 + 762.71) - VAT amount accepted for deduction;

Debit 60 subaccount "Calculations on advances issued" Credit 51

- 50 000 rub. - the funds of the transport organization are transferred;

Debit 60 Credit 60 sub-account "Calculations on advances issued"

- 5000 rub. - the debt to the transport organization for the transportation of the first batch of MPZ was repaid.

A fragment of filling out the statement of inventory for October 2014 upon receipt of the first batch of inventory is given in sample 5.

The total quantity and total value of inventories are defined as the sum of the quantity and value of inventories at the beginning of the month and received during the month. These values ​​will be respectively 1260 units. (350 + 910) and 554,750.00 rubles. (152,640.00 + 402,110.00). Based on this, the average cost of an MPZ unit is 440.28 rubles / unit. (554,750.00 rubles / 1260 units).

The amount of transportation costs attributable to the total number of inventories reached 60,936.90 rubles. (18,564.00 + 42,372.90) and amounts to 10.98% (60,936.90 rubles: 554,750.00 rubles × 100%) of the value of the inventory.

Since 12 transfers of inventory were made in October, the total number of retired stocks is 960 units. (80 units × 12). Therefore, the cost of the inventory transferred to production during the month, included in the costs of ordinary activities, will amount to 422,666.80 rubles. (440.28 rubles / unit × 960 units). Transportation costs attributable to the transferred stocks are 46,409.03 rubles. (422,666.80 rubles × 10.98%).

In accounting, when writing off the cost of the inventory and the amounts of transportation costs attributable to it, the following entries are made:

Debit 20 Credit 10

- 422,666.80 RUB - written off the actual cost of the inventory, transferred to production in October;

Debit 90-2 Credit 10 sub-account "Transportation costs"

- 46,409.03 RUB - in the expenses for ordinary activities, the amount of transportation expenses attributable to the inventory transferred to production is taken into account.

As of November 1, the organization has 300 units left. (1260 - 960) inventories, their actual cost - 132,081.20 rubles. (554,750 - 422,668.80), and this balance accounts for 14,527.87 rubles. (60,936.90 – 46,409.03) travel expenses.

In the inventory accounting sheet, it is more correct to indicate data for each of their transfers to production. In this case, cost indicators are filled in after determining the average cost of an inventory unit. With each transfer, 80 units of inventory are moved, the actual cost of which is 35,222.22 rubles. (440.28 rubles / unit × 80 units). The transferred batch of MPZ accounts for 3869.01 rubles. (RUB 35,222.22 × 10.98%) of transportation costs.

A fragment of filling out the inventory record sheet for October 2014 during the 12th transfer of the inventory to production is given in sample 6.

If there are two or more financially responsible persons in the organization, it is desirable to keep the statement in question for each such person. Based on the final data of these statements, a summary statement is compiled in the form No. 2MP (in the context of financially responsible persons, No. 2MP-sv), which summarizes and systematizes cost information on balances and changes for the reporting period in the composition of inventories in general for the NSR .

Data on the release of materials (goods) into production (sales) are recorded from the statement in question, respectively, in the statement of production costs (form No. 3MP) or sales accounting (form No. 6MP), if their disposal is associated with sales.

Both the standard recommendations and the recommendations of the SME are invited to use this statement for accounting for the value added tax presented by the SME when it purchases inventories, works, services. VAT accounting is proposed to be carried out on the basis of invoices of suppliers, contractors, transport and other organizations separately:

• on taxable and non-taxable activities, as well as
• investments in non-current assets and current activities.

For correctness, when using the statement in question for VAT accounting, you should change the header of the sheet of the statement used: instead of account 10, an indication of account 19 is suggested.

The amount of VAT presented to the SMP for deduction must correspond to the data of tax accounting.

A fragment of filling out the statement when accounting for VAT for October 2014 upon receipt of the first batch of MPZ of example 4 is given in sample 7.

Production cost sheet

A separate such statement can be opened for accounting for capital investments. In this case, in the header of the sheet used, the name of column 2 "Type of products, works, services" is changed to "Fixed assets", and in the names combining columns 4-10 and 11-14, account 20 is changed to account 08, in column 11 account 41 - to account 01.

A fragment of filling out such a statement when taking into account capital investments for October 2014 when purchasing a vibrator in example 1 is given in sample 8.

In the statement of production costs, the costs for the debit of account 20 are collected from the credit of different accounts based on the data contained in other statements:

• accounting for fixed assets and depreciation;
• inventories;
• cash and capital;
• settlements and other transactions, etc., -

as well as directly from individual primary accounting documents.

Management expenses accounted for on account 26 "General business expenses" and expenses related to commercial activities, in accordance with the accounting policy of the organization, can (clauses 9, 20 PBU 10/99, instructions for using the chart of accounts):

• be included in the cost of products, works, services (debited from accounts 26 and 44 to the debit of accounts 20, 23, 29);
• relate as conditionally constant directly to the cost of sales of the reporting period in which they arose (debited from accounts 26 and 44 to the debit of subaccount 2 of account 90).

When allocating management costs by types of manufactured products, their total amount is canceled in red (or black with a minus). The data of its distribution in accordance with the provision established by the accounting policy are indicated in black in the lines (objects) of cost accounting by types of products (works, services).

A fragment of the statement under consideration with the distribution of management costs in accordance with the provision established by the accounting policy - in proportion to the cost of the materials used by type of product 121,408.89 rubles. (181,754 × (256,780: (256,780 + 127,630))) and 60,345.11 rubles. (181 754 × (127 630: (256 780 + 127 630))) - shown in sample 9.

In the second case, when writing off costs directly for products (works, services) sold in the reporting period, management expenses are debited to account 90 or 99 when choosing an abbreviated working chart of accounts without using account 90:

Debit 90-2 (99) Credit 26 (20 sub-account "Management costs")

- 181,754 RUB - management costs are included in the costs of ordinary activities.

This amount is reflected in column 16 of the statement in the form No. 6MP.

After determining the costs of finished products (works, services), their actual cost is revealed, which is debited from the credit of account 20 to the debit of the corresponding accounts in the areas of use of products (works, services) - to the warehouse (account 41), sales (account 90 or 99 when choosing an abbreviated working chart of accounts without using account 90), etc.

The balance of work in progress at the beginning of the reporting period is shown in the statement in accordance with the relevant data of the statement in the form No. 3MP for the previous reporting period, and the balance at the end of the reporting period is determined by acts of inventory of work in progress or by accounting data.

cash register sheet

To account for funds recorded on accounts 50, 51, etc., a statement with this name is used (form No. 4MP).

To reflect transactions recorded on one synthetic accounting account, a separate sheet of the statement can be used.

With a small number of facts of economic life per month, it is possible to use one sheet of the statement to reflect transactions recorded on several synthetic accounting accounts. In this case, the required number of lines is assigned to each account in the statement. Column 3 records the number and name of the accounting account, the facts of economic life, the name, date and number of the primary accounting document. The totals of balances and changes (turnovers) for the reporting period are calculated for each account. The results for the statement as a whole in this case are not calculated.

Entries in the statement of operations on the settlement account and other accounts in the bank are made on the basis of bank statements and documents attached to them. The execution and execution of transactions on the current account are carried out in accordance with the Regulation on the rules for the transfer of funds (approved by the Bank of Russia on June 19, 2012, No. 383-P).

A fragment of filling out the statement in question when transferring funds to a transport organization in example 4 is given in sample 10.

Entries in the statement of cash transactions are made on the basis of the cash book. Its registration is regulated by the Procedure for conducting cash transactions. legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses (approved by Bank of Russia Directive No. 3210-U dated March 11, 2014).

The statement under consideration is also proposed to be used for accounting of the sources of financing of the activities of the SME: accounts 80 "Authorized capital", 84 "Retained earnings (uncovered loss)", 99 "Profits and losses".

An example of filling in column 3 of the statement when using one sheet of the statement to account for funding sources is given in sample 11.

The statement proposes to register the operations of the current reporting period on the formation of the financial result on account 99:

• on debit - losses from sale and expenses from other operations are reflected, and
• on a loan - profit from sales and income from other operations -

and calculate the financial result for the reporting period.

Since at the end of the reporting period the financial result can be both positive (profit received) and negative (loss), two columns will be needed in the statement under consideration for their possible reflection: 13 “Debit”, 14 “Credit”.

A fragment of filling in the considered statement for the sale of the SBR-440/380v concrete mixer in example 3 is given in sample 12.

Statement of accounting for settlements and other transactions

The statement of accounting for settlements and other transactions is used to record transactions on accounting accounts, including sub-accounts, which require further detailing of accounting data. Such accounts include: 58 "Financial investments", 66 "Settlements on loans", 68 "Settlements on taxes and fees", 69 "Settlements on social insurance and security", 76 "Settlements with various debtors and creditors". For each account, a separate sheet of the statement can be used.

When using one sheet of the statement for keeping records on several synthetic accounting accounts, the required number of lines is assigned to each of them. In column 2, the number and name of the account are recorded, then in the same column the types of settlements (payments), the name of the organization, and the full name of the employees are recorded.

An example of filling out column 2 of the statement is given in sample 13.

A fragment of the statement on settlements with accountable persons for December 2014 is given in sample 14.

In the balance sheet of simplified financial statements, short-term receivables (maturity - no more than 12 months after the reporting date) should be included in the group of articles "Financial and other current assets", and short-term accounts payable - in the group of articles "Accounts payable". So, when compiling the balance sheet as of December 31, 4,500 rubles issued as a report to Smolov for travel expenses. are taken into account when forming the indicator indicated under the item “Financial and other current assets”, and the compensation due to Yartsev in the amount of 300 rubles. (6300 - 6000) for overspending issued to him in the account for a business trip is taken into account when forming the indicator entered under the item "Accounts payable".

Sales record sheet

To account for sales revenue and determine the financial result from SMP sales, it is recommended to use a statement with this name (form No. 6MP).

The statement combines accounting for settlements with buyers and customers (account 62) and sales of products (works, services) (account 90 or 99 when choosing an abbreviated working chart of accounts without using account 90).

Entries in the statement are made in a positional way for each account (buyer, type of product) upon shipment or release of products (works, services) to the buyer (customer). The cost is reflected at sale prices according to invoices presented to buyers (customers). The cost of shipped (issued) products (works, services) is offset from the credit of the accounts for accounting for inventories or production costs.

The financial result when using this statement is determined as the difference between the given graphs for sales prices and the actual cost.

A fragment of filling out the sales accounting sheet for the sale in example 3:

• concrete mixers SBR-440/380v - shown in sample 15;
• determining the financial result of this sale - in sample 16.

Accounting record of settlements with suppliers

The statement in question is used to account for settlements with suppliers recorded on account 60. The statement is opened by transferring the balances of the organization's debts and advances issued to suppliers from the statement for the previous reporting period.

In the statement on the credit of account 60, in a positional way, the data of the accounts of suppliers and contractors for the work and services performed, as well as for the received material values, is recorded.

The debit reflects operations on payment of invoices of suppliers and contractors (credit of accounts 51, etc.).

The balance at the end of the reporting period is displayed for each supplier separately for receivables and payables.

A fragment of filling out the statement in question in relation to the supplier of the MPZ upon receipt of the first batch of such in example 4 is given in sample 17.

Sample 18 shows a fragment of the considered statement of accounting for settlements with suppliers in relation to a transport organization when transferring funds to it.

Payroll accounting sheet

Both the standard recommendations and the SMP recommendations suggest using the statement in question as a payment document for processing the issuance of amounts due to employees from the SMP cash desk. This is indicated by the names of columns 2, 3 and 17, respectively, “Last name, first name, patronymic of the employee”, “Position, personnel number” and “Receipt for receipt”.

In the information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force from January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting””, officials indicated that forms of documents continue to be mandatory used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents).

Based on this, the use by a small business entity of the proposed form of a record of accounting for payrolls with personnel as a payment document, in our opinion, will be somewhat incorrect.

When using the mentioned payroll or a unified form of the payroll (form No. T-51, approved by the same resolution of the State Statistics Committee of Russia No. 1), the form of the proposed sheet can be somewhat modified by changing the name of columns 2 and 3 to “Structural unit, department , categories of workers” and “Subdivision number”. And then the statement will provide data on payroll and other payments and remunerations to employees of structural divisions, departments, groups and deductions made from them.

So, in the section of the statement "Accrued: Credit of account 70 - debit of accounts" the accrued amounts of wages (including bonuses) for the work performed, calculated on the basis of accepted systems and forms of remuneration, allowances, surcharges and other payments provided for by the current legislation and local acts of the subject, by categories of employees, types of activities, etc.

At the same time, all deductions are deducted from the accrued amounts for the remuneration of employees in the section “Deducted: Debit of account 70 - credit of accounts” in accordance with the current legislation: personal income tax, amounts of advances issued, amounts not returned by accountable persons in a timely manner, amounts on writ of execution in favor of various organizations and others.

Column 17 "Receipt of receipt" in such a statement is not needed.

An organization engaged in the production of sporting goods in October accrued payments and remuneration to employees in the amount of 437,200 rubles, of which 353,922 rubles. accrued to employees of the main production, 83,278 rubles. - employees of the administrative and economic department. During this month, the employees of the main production carried out the installation of the production line, which was put into operation at the end of the month, and the dismantling of the decommissioned fixed asset object, for which they were charged 25,237 and 14,833 rubles, respectively. At the beginning of October, the wage arrears amounted to 213,057.00 rubles, and it was repaid on October 2 by transferring funds to the card accounts of employees. On October 17, wages for the first half of October were transferred to the card accounts of employees. Of the accrued wages to employees for October, the organization withheld 53,794 rubles as personal income tax.

Taking into account the above, in the accounting of the organization in October, the following entries were made in terms of remuneration:

Debit 70 Credit 51

- 213,057 RUB - wages for the second half of September were transferred to the accounts of employees;

Debit 70 Credit 51

- 170,000 RUB - wages for the first half of October were transferred to the accounts of employees;

Debit 08 Credit 70

- 25,237 RUB - wages paid to employees who installed the equipment;

Debit 20 Credit 70

- 313,852 RUB (353 922 - 25 237 - 14 833) - wages for employees of the main production were accrued;

Debit 26 Credit 70

- 83,278 RUB - payment of wages to employees of management;

Debit 91-2 Credit 70

- 14,833 RUB - wages paid to employees for the dismantling of the withdrawn object;

Debit 70 Credit 68 subaccount "Calculations for personal income tax"

- 53,794 RUB - withheld personal income tax from the wages of employees for October.

As of November 1, the balance of salary arrears will amount to 213,406 rubles. (213,057 - 213,057 - 170,000 - 53,794 + 437,200).

The accrual of payments and remuneration to employees for October is presented in sample 19, while the payments made and withholding personal income tax are in sample 20.

Information contained in the record of settlements with personnel for wages, is used to calculate the amount of insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The accruals themselves, as mentioned above, are reflected in the statement of accounting for settlements and other operations.

End of Example 5

Let's add the condition of the example: when calculating insurance premiums to state off-budget funds, the organization uses the general rates of insurance premiums: 22% - in the Pension Fund of the Russian Federation, 2.9% - in the FSS of Russia, 5.1% - in the FFOMS. Included in the base for calculating insurance premiums, the income of employees, calculated on an accrual basis from January to October, did not exceed 624,000 rubles. When calculating insurance premiums for compulsory social insurance against accidents at work and occupational diseases, a tariff of 0.7% is used. As of September 30, the organization had a debt on insurance premiums in the PFR in the amount of 96,250 rubles, in the FFOMS - 22,312.50 rubles, in the FSS of Russia for insurance in case of temporary disability and in connection with motherhood (FSS, subaccount 1) - 12,687.50 rubles, in the FSS of Russia for insurance against industrial accidents and occupational diseases (FSS, subaccount 2) - 3,062.50 rubles. The amounts due were transferred to the Treasury account on 2 October.

In October, employees of the main production, who carried out the installation of equipment, were credited with 25,237 rubles. From this amount calculated insurance premiums:

in the FIU - 5552.14 rubles. (25,237 rubles × 22%);

FFOMS - 1287.09 rubles. (25,237 rubles × 5.1%);

FSS, subaccount 1 - 731.87 rubles. (25,237 rubles × 2.9%);

FSS, subaccount 2 - 176.66 rubles. (25,237 rubles × 0.7%).

The accrual of these amounts in accounting is reflected as follows:

Debit 08 Credit 69 subaccount “Settlements with the PFR” (“Settlements with the FFOMS”, “Settlements with the FSS of Russia subaccount 1”, “Settlements with the FSS of Russia subaccount 2”)

- 5552.14 RUB (1287.09, 731.87, 176.66) - insurance premiums were accrued to the Pension Fund of the Russian Federation (FFOMS, FSS of Russia for both types of social insurance).

Data on the accrual of insurance premiums for October for the above groups of employees and types of work (main production, management, dismantling of equipment) are shown in Table 2.

A fragment of filling out the statement of accounting for settlements and other operations is given in sample 21.

Note that in the version of the statement proposed by the standard recommendations, in column 18 it was proposed to reflect social insurance contributions.

Summary sheet (chess) No. 9MP

This statement is intended to summarize the current accounting data and mutual verification of the correctness of the entries made on the accounting accounts.

The statement is opened for the reporting period and serves to record data on the debit and credit of each accounting account separately.

Accounts are written vertically in the statement in ascending order of their numbers, and horizontally - in the order of increasing numbers of statements.

The summary sheet is filled in by transferring credit turnovers from the applicable statements (the data of the "Corresponding account" column are used) and posting them to the debit of the corresponding accounts.

Upon completion of the posting, the amount of the debit turnover for each account is calculated, which must be equal to the debit turnover reflected for this account in the corresponding statement.

The revealed amounts on the debit of each account are summed up, and their total should be equal to the total amount of turnover on the credit of the accounts.

Sample 22 shows a fragment of filling out a chess sheet according to example 5 in terms of accounts 69 and 70.

Debit and credit turnovers for each used account are transferred to the turnover sheet, in which the balances for each account are calculated as of the last calendar day of the reporting period.

A fragment of filling out the turnover sheet for accounts 69 and 70 mentioned in example 5 is given in sample 23.

Ending to be

Sample 1

Sample 2

Sample 3

Sample 4

Table 1

Sample 5

Sample 6

Sample 7

Sample 8

Sample 9

Sample 10

Sample 11

Sample 12

Sample 13

Sample 14

Sample 15

Sample 16

Sample 17

Sample 18

Sample 19

Sample 20

table 2

Sample 21

Sample 22

Sample 23

The full form of accounting involves the use of a set of statements to register the facts of the economic life of a small business entity. The SMP is invited to approve the statements according to the example of the forms given in the annexes to the model recommendations or to the recommendations of the SMP.

Errors in the statements are corrected by crossing out the wrong text or amount and inscribing the correct text or amount over the crossed out one. Strikethrough should be done with a thin line so that you can read the wrong entry.

If there is a movement of fixed assets (acquisition, construction, manufacture, disposal), the sums of their turnovers (changes) for the reporting period are calculated and the balance of fixed assets on the last calendar day of the reporting period is displayed.

If the subject has a significant number of fixed assets, then it is desirable to keep their records using inventory cards or inventory books.

The cost of valuables is determined and reflected in the statement based on the cost of their acquisition according to the documents of suppliers, transport organizations, etc.

The total quantity and total value of inventories are defined as the sum of the quantity and value of inventories at the beginning of the month and received during the month.

For analytical and synthetic cost accounting for the production of products (performance of work, provision of services) and capital investment costs, the production cost accounting sheet is used.

In one statement, you can keep track of the costs of producing products (works, services) by their types and for managing production.

The costs attributable to unfinished products continue to be recorded on account 20 by type of output (work, services) as work in progress.

The statement of accounting for settlements and other transactions is used to record transactions on accounting accounts, including sub-accounts, which require further detailing of accounting data.

Entries in the statement are kept in a positional way (one line at a time). The totals of balances and changes (turnovers) for the reporting period are calculated for each account. The results for the statement as a whole in this case are not calculated.

Outstanding receivables are listed in the selling price statement.

The Bank of Russia directive No. 3210-U prescribes the issuance of cash for salary payments according to payroll or payroll (unified forms No. T-49 and T-53 (OKUD codes 0301009 and 0301011, respectively), approved by a resolution of the State Statistics Committee of Russia dated 05.01.04 No. 1) (clause 6 of instructions No. 3210).

In accounting, the accrued amounts of payment for the installation of equipment are recorded on account 08, for dismantling - on account 91-2.

Information contained in the record of settlements with personnel for wages, is used to calculate the amount of insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.

Accounting for the facts of economic life in the SMP, which uses a form of accounting based on the use of statements, is completed after the end of the reporting period by calculating the totals for turnover in the statements used and their mandatory transfer to a summary statement (chessboard) in the form No. 9MP.

Problem: at the end of the month on material accounts (43.10), there is a balance in value terms, although the balance in quantitative terms is 0.

Example: at the end of October 2016, there is a balance in total terms (hereinafter SS) in the warehouse of the head of the logistics department. There is no balance in quantitative terms (hereinafter KS).

Step 1. First of all, it is necessary to bring the OSV and registers according to the MPZ into line.

ATTENTION! Cost posting generates postings based on REGISTERS! This is to remember once and for all!

1. To view register information:
2. Full interface:
3. Reports:
4. Advanced accounting analytics:
5. Inventory record sheet:
6. Choose a period (October):

7. Open the structure setting (in the lower right corner of the report):

8. The setup should look like this:

10. In the quick selection field, set the item of interest (in our case, "Plastic pallet".

11. Click "Generate".

12. It can be seen from the report that according to the warehouse of the head of the logistics department, the SS is 35785.32, which corresponds to the SALT, but the same SS for the RSE warehouse (which does not correspond to the SALT).

13. Let's compare the movements in the RGP warehouse and the inventory registers:

MPZ registers:

14. We cancel all documents for which there is a discrepancy. In our case, this is:

Correction of register entries 00000005847 dated 10/31/2016 15:00:02

Correction of register entries 00000005827 dated 10/31/2016 15:00:00

Posting goods GMR00001051 dated 10/31/2016 23:59:59

15. We also cancel the cost calculation document for October so that the CC does not mislead us.

16. Once again, we compare the report on the WWS and the statement on the registers of the MPZ.

17. It can be seen from the reports that, according to the registers of the MPZ, there is a CS for the warehouse of the head of the logistics department (-20) and for the warehouse of the RSE (20). Moreover, the COP exists at the beginning of the month. Therefore, the error occurred earlier. Consistently by months, we compare the report on the registers of MPZ and OSV in order to find a discrepancy. You can also add the Inventory List report to the comparison.

18. The first error was found in the turnover for April 2016. The posting of goods in management accounting was done. We cancel the event.

19. Also in April, you can see the movement in the amount in the warehouse of the RSE and in quantity in the warehouse of the head of the OL. Which is not in the MPZ. In the MPZ, on the contrary, there is movement in the warehouse of the RSE in the amount of 20.

20. Having made the decryption by the registrar, we cancel the following documents:

Operation (accounting and tax accounting) GMR00000089 dated 04/18/2016 0:00:00

Operation (accounting and tax accounting) GMR00000088 dated 04/18/2016 0:00:00

I make a reversal in the current period by copying these documents and changing the amount and quantity in them to the opposite.

ATTENTION!!! MANUAL OPERATIONS ON EXPENSIVE AND MATERIAL ACCOUNTS CANNOT BE DONE!!! SINCE MANUAL OPERATIONS DO NOT AFFECT REGISTERS, AND COST CALCULATION IS CALCULATED EXACTLY ON THEM!

21. In addition, by correcting the entries, I also correct the configuration of the nomenclature in which the accounts are mixed up.

22. I also find the document "Adjustment of register entries" in January 2016 and also reverse it with the current date.

ATTENTION! I FIND ALL ERRORS BY ANALYSIS OF TURNOVER AND BALANCES ACCORDING TO THREE REPORTS (STATCH OF ACCOUNTING OF MINES, STATEMENT OF GOODS IN WAREHOUSES, OSV). ALL! NO MIRACLES AND Tricks.

23. Once again I compare the reports of the OSV and the "Statement of accounting for the inventory." The data is equal.

24. I carry out the calculation of the cost.

25. Result.

This is a rather complicated example, but it reflects the whole essence of working with errors in material accounts. I hope it will be useful to someone. I would have been very glad if I had such an instruction two years ago.

Inventories are accepted for accounting at actual cost. Inventories are reflected in the financial statements in accordance with their classification (distribution into groups (types)) based on the method of use in the production of products, performance of work, provision of services or for the management needs of the organization. In the financial statements subject to disclosure, taking into account materiality, at least the following information: on the methods of valuation of inventories by their groups (types); about the consequences of changes in the methods of estimating inventories; the cost of inventories pledged; the size and movement of reserves for the reduction in the value of material assets.

The sheet in form No. B-2 is intended for analytical and synthetic accounting of inventories, finished products and goods reflected on accounts 10 "Materials" and 41 "Goods", as well as the amount of value added tax on acquired material assets (account 19). The statement is opened for a month and maintained by materially responsible persons (or in the accounting department) separately for production stocks and goods in the context of all types of values, regardless of whether or not there was a movement of certain values ​​during the reporting month. The cost of valuables is determined and reflected in the statement based on the cost of the purchase price, transportation costs, allowances specified in the settlement documents of suppliers. The statement consists of analytical and synthetic parts. In the analyt. Reflection of information about the name of the product, price, balance and the beginning of the month in the count. And in sum terms. In synthetic Reflection of turnovers for Dt and Kt in the total change. VAT amounts are reflected in a separate line in order to further reduce obligations to the budget. If the enterprise has two or more materially responsible persons who keep records of valuables using statements in the form No. B-2, in the accounting department, on the basis of these statements, a statement in the form No. B-2 is drawn up for a consolidated account of the presence and movement of valuables for a month in the whole small business.

33. Accounting for the release of finished products. Maintenance of the statement in-2 and in-3.

There are two methods of accounting: at planned cost and at actual cost. If accounting for finished products is carried out at actual cost, then the posting of finished products to the warehouse (recording in the debit of account 40) is carried out at the actual costs of manufacturing the product. You can calculate the actual cost only at the end of the reporting period (month). The statement in the form No. V-Z is used for analytical and synthetic accounting of production costs (performance of work, provision of services) and capital investment costs accounted for, respectively, on accounts 20 "Main production" and 08 "Investments in non-current assets". At the same time, a separate statement is opened in the form No. V-Z to account for capital investments. According to the debit of account 20 "Main production", expenses are collected from the credit of different accounts based on the data contained in the statements (B-2, B-4, B-5, etc.), as well as directly from individual primary documents. The dt-th part contains information about the type of service, the serial number, the amount of turnover and the balance at the beginning and end of the month is not completed. Pr-va. Kt-th contains information about write-offs from accounts 20 and 08 during the month.

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Production plant management for Ukraine /
Questions about the program editions 1.2 and 1.3

In the report "Inventory Accounting Sheet" we see a positive quantity and a negative value on the balance of the document, which is why, with further write-off, a negative unit cost is calculated, which subsequently leads to increased amounts in consumption and results. Why is this happening and what should be done? We use RAUS.

In the order of formation of accounting prices "By direct costs", a problem may arise, for example, due to the fact that the documents were changed retroactively, for example, in the receipt document - the amount was changed to a smaller one. And since the enterprise practices this kind of retroactive correction (not all documents are entered correctly right away, therefore, adjustments are made to previously entered documents), then:

• it makes no sense to use the "Direct cost" accounting pricing procedure, because it still cannot provide correct results;
• a different procedure for the formation of accounting prices should be used.

In this case, you can solve the problem in different ways.

1. "Radical decision" - to establish a procedure for the formation of discount prices, different from "By direct costs".

In the relevant accounting policy, on the "Inventories" tab, set the "Procedure for the formation of accounting prices":

• Or "At planned prices". Then, when posting the primary document, the preliminary total estimate will be formed at the prices of the planned cost. For more details, see the article on ITS "Features of using methods for calculating book value" (in the Methodological support section 1C:Enterprise 8, the article can be found by Search).
• Or "At zero cost". Then, when posting the document, the total score will be equal to zero.

The exact sum estimate (as in the case of "at direct costs") will be calculated by the document "Cost calculation". If necessary (an exact sum estimate is needed "promptly"), the "Cost calculation" document can be carried out with the desired frequency, for example, daily.

In the document, in the list of actions to be performed, it is enough to indicate only the items "Calculation of the actual cost" and "Formation of movements by registers".

For automatic calculation, you can use the Cost Accounting function.

2. A "non-radical" solution is to prohibit changes to documents retroactively, for example, using the editing prohibition date.

It is also important to note that in any case it is not recommended to use the order of formation of discount prices "By direct costs". See article "

Check that there are no entries in the RAUS registers

To my great surprise, the entered document Correction of register entries was found in the database, in which, apparently out of ignorance, movements were made in the RAUS registers, a little - just a few entries. These movements were not reflected in the current mode of operation in any way, since they were not related to the batch accounting used, however, they would interfere with the transition to RAUS. The problem was solved by reversing the ledger entries, since the document belonged to a closed period.

Errors in registers batch accounting

When testing the transition to RAUS, errors were found in the database in the register "Consignments of goods in warehouses (ex. accounting)":

1. "Hung" amounts without quantity.

As a result of the incorrect operation of the program, in cases where products were returned from the buyer in the same month when they were produced, "hanging" amounts formed on the balances of the register - both negative (little) and positive (many). There are no quantities on the balances, but the amounts hang.

These amounts were not taken into account in any way when calculating the administrative cost during batch processing. They just hung, increasing the sum balance. It was possible to see them by generating the report "Batch Statement" in the management office with a grouping according to the documents of receipt and with a selection by zero quantity. It was decided to write off these amounts.

2. Remains closed to zero without taking into account any grouping and having +/- with it.

For unknown reasons, balances closed to zero were found in the register if a report was generated without a section on the receipt documents. When generating a report with a grouping according to the documents of receipt, it was clear that some batches were in balance with a minus, while others were in plus.

To eliminate this error, processing was used that generated a document for adjusting register entries, thereby correcting register movements. Processing was used immediately before the transition to RAUS.

3. Remains of goods and materials not reflected in the regulated accounting

In the warehouse, without amounts, there were leftovers of goods and materials that were not reflected in the regulated accounting. These commodities and materials were credited with a credit note, but the receipt of goods and services has not yet been made. This is a regular situation. However, upon transition, these positions are not transferred to the RAUS registers, since the receipt is not properly registered. There are two options here, to capitalize the positions in the RAUS manually or to enter the document for the receipt of goods and services.

At this stage, no more problems with the register of parties were found.

Checking the correctness of the transfer of balances from batch accounting to RAUS

All balances are entered automatically by standard processing, documents for adjusting register entries are generated on the last day of the month after which RAUS begins to apply.

Processing takes the balances from the batch accounting registers and places them in the RAUS registers. For each accounting section, a separate document for entering balances is formed with the corresponding comment.

It is difficult for users to immediately figure out which adjustment is responsible for what, which balances are introduced, which reports to use now.

I will try to streamline the information on how to compare balances in batch accounting and RAUS. All reports must be generated on the last day of the month after which RAUS begins to apply.

1. Management accounting

1.1. Entering the rest of the batches of MPZ (goods and materials)

Amounts and quantities in warehouses must match.

1.2. Entering balances for unclosed costs from the previous month, except for scrap

There should be no quantity in the reports in the balances, since the costs must be closed to zero at the end of each month. The amounts of balances in batch accounting and RAUS must match. The presence of balances in these reports indicates that the closing of the previous month was performed incorrectly, small amounts are sometimes neglected, although this is not the best option.

1.3. Entering balances for unclosed costs from the last month by marriage

There is no quantity in the reports, the costs in the form of marriage must be closed to zero at the end of each month. The amounts of balances in batch accounting and RAUS must match.

1.4. Entering balances for materials transferred to operation

It is inconvenient to compare the data, since the Statement for Accounting for the Cost of Materials in Operation report does not work correctly, combining data from two cost accounting modes: batch and RAUS.

Therefore, for comparison, the universal report “Balances and Turnovers” was used for batch accounting and the “Inventory Accounting Sheet” for RAUZ.

The quantity must match. In terms of amounts, the situation is as follows - if the repayment method is “Repay the cost upon transfer to operation”, then the amount is zero, and if the repayment method is “Linear”, then the amount is transferred, despite the fact that it has long been repaid.

This is normal program behavior. The cost of materials transferred to operation, if the method of redemption upon transfer is specified as “Repay the cost upon transfer to operation”, is not transferred. With this method of repayment, the cost is debited upon transfer and is not transferred to the cost registers. In the report "Inventory of inventories" in the accounting section "Materials in operation" only the initial cost of materials is reflected - the cost that is transferred to operation and repaid gradually. The redeemed value can be viewed in the report "Statement of Accounting for Materials in Operation", but you need to remember that it does not work correctly, combining data from batch accounting and RAUS.

2. Regulated (accounting) accounting

In batch accounting, the concept of “accounting” is used everywhere, in the reports of RAUS it is called “regulated” for some reason, it is obvious that the concepts are identical.

Documents for the entry of balances in regulated accounting make the entry of balances exclusively into the RAUS registers and in no case change the data on the accounting accounts.

2.1 Entering the rest of the batches of MPZ (goods and materials)

Amounts and quantities for warehouses and nomenclature must match. It is desirable to form reports both on batch accounting and on RAUS with grouping according to accounting accounts. And ideally, the data for each account should match the closing balance in the turnover sheet for these accounts. Discrepancies negatively affect the formation of incoming balances of temporary differences in tax accounting, you need to get rid of them.

Important. It is advisable, before switching to RAUS, to bring the register of batches of BU into line so that its data coincides with the balances of the accounting accounts.

2.2. Entering balances for unclosed costs from the previous month, except for scrap and work in progress

In the report on RAUS, do not pay attention to account 20.01.1 - this is work in progress (WIP), about it later. There is no quantity in the report, and it should not be in the balance. In a good way, our costs should close "to zero" at the end of each month. The amounts of balances in batch accounting and RAUS must match (if you do not take into account the WIP).

The presence of balances in these reports suggests that the closing of the last month according to reg. accounting was done incorrectly, small amounts are sometimes neglected.

Also, there should be no discrepancies between accumulation registers and balances on accounting accounts. It is necessary to check and align before switching to RAUS - so that everything matches. In batch accounting, it is much easier to equalize balances than in RAUS - therefore, it is better to do this in advance.

2.3 Entering balances for work in progress

In the RAUS report, pay attention only to account 20.01.1 - the suspended balance of WIP. The amount must match the batch accounting report and the balance sheet for account 20.01.1.

2.4. Entering balances for unclosed costs from the last month for defects in production

There is also no quantity in the report, the costs in the form of marriage should also be closed "to zero" at the end of each month. The sums of the balances, if any, in batch accounting and RAUZ must match. Also, the amount must match the balance of account 28.01 in the turnover sheet. It is also desirable to close this account completely before switching to RAUS.

2.5. Entering balances for materials transferred to operation

2. Tax accounting

Here, almost everything is the same as in regulated accounting, except that there are still balances for permanent and temporary differences in tax accounting. In reports on RAUS, instead of the usual quantities and amounts in indicators, it is necessary to select the quantities of HC and the amount of HC, as well as the sums of permanent differences (PR) and temporary differences (TS). Otherwise, the report settings for comparing batch accounting data and RAUS should be used exactly the same as for comparing balances in reg. accounting.

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