Transcript.

1 ids. Accounting for fixed assets and material and industrial stocks. Task: 1. Fill out the log of economic operations for the 1st quarter of this year. 2. Place the accounts for which there were operations. 3. Make a balance on March 31 of this year. Legend: OS fixed assets; MPZ material and production reserves; SLSSP METHOD OF COMMUNICATION COMMUNICATIONS AT THE SUMM OF YEARS OF USE OF USE; Muo method of reduced residue. Methodical guidelines in the implementation of the first point of the task is filled with the log of economic operations in the following form (Table 1). Table 1 Example of filling out the log of economic operations OP Date Contents Correspondence I Accounts Farming Amount Amount Calculation Equipment Received from Suppliers D08 to / 1.18 Reflects VAT for Received Equipment Equipment ACCOUNTING ACCOUNTING ACCOUNTING As a fixed assessment 5 in February 6 for March Material and production reserves 7 Arrival of the 1st Party 8 VAT 9 Arrival of the 2nd Party of 10 VAT 11 Made payment of 12 leave in the production of accounts, the operations for which were carried out during the 1st quarter, are drawn up as follows ( Table 2): 1. As an initial balance, the balance of the account on January 1 is indicated from the source data in the task.

2 2. In the "body" of the accounts indicate the number of operations and amounts on the magazine of economic operations. 3. The revolutions and the final balance are calculated. Table 2 An example of registration of an account of D 60 ns) to one - OK COP At the final stage of the task to account residues at the end of the period, the balance sheet is filled (Table 3). Table 3 Example of the accounting balance of an account Name of article on March 31 Passive on January 1, the name of the article for March 31 on January 1 Debt to suppliers Balance Balance Options 1 10 Remains on the accounts on January 1 of the current year Name of the article Amount Note Fixed Tools Group Uniform OS Amortization fixed means stocks of materials kg. 500 rubles / kg. Reserves in the incomplete production of the cashier's billing account debt to suppliers and contractors Debt to the Bank on short-term loans. Authorized capital Debt to the budget for taxes and fees. Extract from enterprise accounting documents

3 Method Depreciation OS OS OS OS, Years 1 Linear 4 FIFO 2 Linear 5 Medium 3 Linear 6 Medium 4 Linear 7 FIFO 5 Linear 8 Medium 6 Linear 9 FIFO 7 Linear Middle 8 Linear 9 FIFO 9 Linear 8 Average 10 Linear 7 Average Method for evaluating the MPZ surgery for the reporting period: 1. A contract for the sale of part of the equipment was concluded (payment was made in the same month) Date of the conclusion of the contract The initial cost of the covered OS accumulated depreciation on the price-free sale price (including 18% VAT) the last number of month Depreciation of fixed assets for the current month is accrued. 3. Materials are obtained (VAT is raised at a rate of 18%): 1st Supply, 2nd Delivery Payment is made in the same month. 1 Supply 2 Supply of vacation in the production of nat. units. Price (without NAT. Price (without Date nat. VAT), units. VAT),

4 Options Remains on the accounts on January 1 of the current year Name of the article Amount Note Fixed assets Group of homogeneous OS Depreciation of fixed assets PCS Material stocks 1000 rubles / pcs. Incorrect Cash Processing Consumer Account Debt to Suppliers and Contractors Debt Against Personnel For Whether the Staff of the Labor Equipment Empitient Accounts Debt Decisions Extract from Accounts Enterprise Method of Depreciation OS OS OS OS, Years Method Meeting Metal 11 Linear 10 Average 12 Linear 15 Middle 13 Linear 15 FIFO 14 Linear 20 Average 15 Muo (K \u003d 2) 10 FIFO 16 Linear 25 Average 17 Mo (K \u003d 2) 15 FIFO 18 Linear 10 Average 19 Linear 15 Average 20 Muo (K \u003d 2) 20 FIFO Operations for the reporting period : As a contribution to the authorized capital, the equipment was received: the date of the formulation of the balance of the balance of the cost of using the adopted method of accrual of depreciation of the situation Moo (K \u003d 2) SLSS Mo (K \u003d 2) SLSS MoO (K \u003d 2)

5 SLSSS MUO (K \u003d 2) 2. The last number of month is charged depreciation of fixed assets for the current month. 3. Materials are obtained (VAT is raised at a rate of 18%): 1st Supply, 2nd Delivery Payment is made in the same month. 1 Supply 2 Delivery Vacation in Production Date NAT. Name Remains on the accounts on January 1 of the current year Name of the article Amount Note Fixed assets Group of homogeneous OS Amortization of fixed assets Raw materials by 200 rubles / l. Entrances in the incomplete workshop of the cash flow rate debt in front of suppliers and contractors Debt to personnel on labor payment The authorized capital of retained earnings Debt of buyers Extract from the accounting documents of the enterprise Method of depreciation of the existing OS OS OS, Years 21 Linear 10 Average 22 Linear 15 FIFO MPZ Evaluation method 22

6 23 Linear 15 Medium 24 SLSS (Going 3 Works) 20 FIFO 25 Linear 10 Average 26 SLSS (Goes 4 Works) 25 FIFO 27 Linear 15 Medium 28 Linear 10 Average 29 SLSS (5 years of work) 15 FIFO 30 Linear 20 FIFO Operations for the reporting period: the company has acquired the machine on the balance sheet value of the machine (including VAT 18%) of the use of the adopted depreciation method of Muo (K \u003d 2) SLSSS MoO (K \u003d 2) SLSSS MUO (K \u003d 2) SLSSS MUO (K \u003d 2) Muo (K \u003d 2) 2. The last number of month accrued depreciation of fixed assets for the current month. 3. Raw materials are obtained (VAT is raised at a rate of 18%): 1st Supply, 2nd Delivery Payment is made in the same month. 1 Supply 2 Delivery Vacation in Production Date NAT.

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The analogue of the log of economic operations existed long before the advent of accounting science as such. Such magazines are called "barn books" and performed, in fact, the same functions as modern accounting acts.

Now the magazine of economic operations is a document in which all the economic functioning of a certain firm is fixed, located in chronological order. Any enterprise is a private or general, a multi-million or famous narrow circle of persons - leads such accounting.

Form, content and blank

Thanks to this journal, the overall financial condition of the company is monitored, all changes are shown in the worse or better and predictions are made to further develop the company.

The competent and conscientious economist on the basis of this documentation will also be able to predict the ways of the best development of the company and solve certain problems, if any will be detected.

All documents fall to the accountant not always at the right time and not always in the form you are required. Then you have to create documents either from oral retrame or independently. Officially, such actions are prohibited, but in practice it is applied quite often.

It is important that the documents can be changed or edited by the "rear" number, as well as that all these changes do not affect further operations. The log of economic operations is created based on the primary documentation.

Journal and directly connected with each other and guarantees the company transparency and legitimacy of all on operations conducted on the company, since the paper displays all changes in the company's economic activity, such as:

1. Changes in assets (any changes to the equipment that helps the production of the company's product, be it breakdown, replacement or repair).
2. Changes in liabilities (actions with loans and securities).
3. Positive changes in the general state of the company (in assets, liabilities and financial condition).
4. Negative changes in the company's total state (in assets, liabilities and financial condition).
5. Certain facts not related to one of the above categories (other changes).

Some enterprises additionally indicate the magazine affecting the movement of funds.

There are no basic requirements for journal, but exists a number of generally accepted ruleswhose maintenance is required for each type of documentation:

There is also no general form of logging, since the scope of use is quite extensive. Most often, each enterprise creates a convenient form for itself, in which all the necessary items and subparagraphs are involved. For example, in the company engaged in the organization of weddings, it will definitely be the item "Expenditures" (how many tools was spent on materials - balls, ribbons, flowers, etc.) and acquiring operations (how much it was received from individuals in all operations). It is allowed and the law "On Accounting".

The magazine is conducted either in a paper version - this is an ordinary book, stitched and numbered, or a drop-down, which is filled in manually. Either electronically - with special accounting programs. Here most information is filled automatically when the settings are primary.

Mandatory for each journal are: Operation No, date, explanation (operation description), the sum of each operation. Additionally, it may be indicated: debit, loan and information about the primary documentation or a journal Order (the place where the operation is fixed). Each new record begins with a new row to avoid errors and misunderstandings in further actions.

Now most often use electronic versions of magazines - this much more convenient and fasterNevertheless, the policy of some enterprises allows the filling of such documentation only manually. This is a longer and time consuming process: it is important to be as attentive as possible here.

In paper

The paper magazine is most often maintained in small enterprises with a small turnover, the filling of all items manually in multimillion companies is almost impossible due to permanent changes.

The magazine is filled with a handle with dark blue ink, neat handwriting: it is especially important to clearly output digital designations in order to avoid the duality of the interpretation of one or another number and errors with further reconciliation of the results of the calculations. It is also recommended to prevent blots in the text - most likely the bosses will need to remake the page again.

The order of the filled paper version is:

1. The new line indicates the operation number with its details (date, content, type). Additionally, it is possible to indicate, on the basis of which documents this operation is carried out.
2. Further indicates the amount of the operation - financial profit and financial damage.
3. It is indicated debit - how many other faces have to be an enterprise and how much they paid for this operation.
4. It is indicated by a loan - what the enterprise should other persons and how much it as a result received.
5. There is a signature and transcript of the signature.
6. If necessary, repeats everything first.

The signature and its decoding are mandatory, because if an error is made in the journal or misunderstanding in a question, representatives of the company will immediately be able to detect who filled this form and who are able to decipher the written.

In 1s.

If the magazine is conducted in electronic form (most often it is "1C: Accounting"), then following:

1. The program "1C: Accounting" (or other accounting program used by the firm) is launched. In the "Menu" line, the Accounting tab opens.
2. This tab opens sub-clause "Economic Operations", clicks the Add button.
3. The following data is entered: date, type, details, amount.
4. Additionally, it is possible to add subparagraph "from whom", as well as to specify the debit and credit (this action is made if you need to communicate with the banking action: loans, receipts or waste of cash). Here you also choose the required bank document, the "Approve" button is pressed. Next, this document is already automatically tied to the operation.
5. Preserved.
6. If necessary, everything is repeated again.

The log of economic operations also has a function that is added to the context and additional menu. Such a feature will allow find posts by posting number (Most detailed description of each action). To search for recording by posting number from the context or additional menu, the corresponding command is selected: a window will appear that allows you to enter the wiring number in the field.

The magazine of economic operations is most often created by the accounting program automatically, based on the documents already entered earlier. In fact, the whole log of economic operations should be created automatically, without the participation of a person, however, some other documents still have to be filled with manually.

The accountant will have to enter less data manually if the accounting program contains many different functions and is properly configured to work a particular enterprise.

Example of filling

Below is an example of filling, but it is worth remembering that the form of filling in a certain enterprise may vary and have their own nuances, which a new employee must be reported in advance.

№	date	Primary document	Contents of operation	Debit	Credit	Sum
1	06.05.17	Payment order №021 from 03.02.17	Paid account for performance of work	60 (sixty)	51 (fifty one)	6100 (six thousand one hundred)
2	06.05.17	Facial account	Salary issued	10,000 (ten thousand)	-	10,000 (ten thousand)
3	08.05.17	Extover of Bank No. 027 of 03/26/17	Received payment from the buyer	26 (twenty six)	10 (ten)	5000 (five thousand)
4

Thus, the magazine of economic operations is an integral part The work of the enterprise, which is maintained attentive and responsible accountant and is filled out every time any economic changes occur in the company.

How does economic operations be displayed? Detailed information - in this video.

The activities of the business entity consists of certain consecutive events that affect the formation of the final material result. Let us consider in the article types of economic operations in accounting, their reflection in the accounts in the wiring.

General concepts of economic operations

The economic surgery is a certain action reflecting data on calculations, changes in their own funds, sources of their formation. At its base, the accountant compiles the wiring. The operation is recognized perfect only in the presence of confirmation documents.

Each economic action will change either the size of the property, or the magnitude and composition of its sources of formation, or two indicators at the same time. Their decrease or an increase in the same way affects the final amount of the asset and the liabilities of the balance.

The main stages of the organization

In the course of the enterprise, it is possible to highlight 3 processes that are taken into account by individual operations:

1. SUPPLY - Consides the arrival of TMC from third-party companies, repayment of transport and procurement costs.
2. Production - TMTs are released into production, salary is charged, taxes.
3. Implementation - the resulting revenue from the sale of goods (service provision) is recorded by counterparties, the write-off of the corresponding costs is determined.

The results of the asset (funds in circulation and non-current) and liability (capital, reserves, obligations) are referred to as the balance of the balance.

Types of accounting operations

Depending on the interaction of assets and sources, 4 types of operations are distinguished.

• Active - affect the composition of the funds, i.e., on the balance of the balance, without affecting the results. These include actions on the use of TMC, the elimination of debt of debtors, the receipt of money from a bank account to the cashier, issuing money under the report, etc.

The first type of change is reflected in the formula:

A + ΔI - ΔI \u003d n, where

A - asset balance;

P - Passive;

ΔI - a change in property due to economic action.

• Passive operations affect the sources of the formation of assets, i.e., on the balance of the balance. The result is constant. Such operations include: retention from earnings, formation of reserves or calculate dividends from profits to distribution, replenishment of the authorized capital from the means of additional, etc.

This type of operations can be reflected as:

A \u003d P + ΔI - ΔI.

• Active passive increasing - increase the asset, passive and currency on an identical amount. These include: repayment of debt on deposits into the charter capital, accrual of depreciation of fixed assets, advances in buyers, obtaining borrowed funds, etc.

This type of operation looks like this:

A + ΔI \u003d P + ΔI.

• Active passive reduction - reduce the asset, liabilities and the result of the balance on the same value. This is the payment of earnings, payment of debt creditors.

A - ΔI \u003d P - ΔI.

Example 1. Operation of 4th type

On the basis of payments and bank statements, the supplier lists 214 thousand rubles. For the materials obtained. The result of the operation will be a change in two articles: the account will decrease in the assets. 51 by 214 thousand rubles, the pass will decrease in passive. 62 at 214 thousand rubles. The results of the asset and liability changed to an equal amount. Balance identity has been preserved.

Consideration of four types of economic operations led to the following conclusions:

• Each fact of activity is reflected in the minimum of two balance sheets;
• Changes in the asset (types 1, 2) do not change the currency of the document;
• Changes in asset and liability (types 3, 4) change currency on the identical amount;
• Any operations retain equal balance of balance.

Table. Examples of transactions by types of operations.

Content	Debit	deviation	Credit	deviation
Type 1.
Transferred raw materials	20	+	10	-
Received payment from the buyer	51	+	60	-
Discussed money in the cashier	50	+	51	-
Type 2.
Calculated NDFL with salaries	70	-	68	+
Replenished reserve due to profits to distribution	84	-	82	+
Listed advance supplier by borrowed funds	60	-	66	+
Type 3.
Materials from the supplier	10	+	60	+
Accrued salary	20	+	70	+
Received loan amount to account	51	+	66	+
Type 4.
Repayed a loan	66	-	51	-
Listed salary employees	70	-	51	-
Made payment for the goods to the supplier	51	-	60	-

How to determine the type of operation?

To understand how the four species discussed above include the operation, you need to determine which accounts are involved in the wiring, and what happens to the balance currency.

Type of transaction	Corresponding accounts	Changes in debt and credit values	Balance outcome
Active	Both active	DT increases, CT decreases	Does not change
Passive	Both passive	DT decreases, CT increases
Mixed to increase	DT - Active, CT - Passive	DT and CT increase	Increases
Mixed decline	DT - Passive, CT - Active	DT and CT decrease	Decreases

Features of reflection of accounting postings

Each production action necessarily has a documentary reflection. Changes arising from the operation have a dual nature and occur in two interconnected accounts. A characteristic feature of the operation is that it is shown in the accounts twice: in the debit and credit. This dependence is the correspondence of accounts.

Operations reflect on accounts at the time of their occurrence, i.e. as they are committed. Double record reveals the opposite essence of asset accounts and liabilities, tying them with a balance form. Left reflect the remnants of property (debit), right - sources of its appearance (credit).

The corsche and balance form a unified system associated with a double record, which is based on three principles:

• Dual reflection;
• Fixation of amounts by DT and CT accounts;
• On both accounts, changes are shown in the identical amount.

To control the registration of actions in accounting is repeated twice. It is paramount to reflect as confirmed by documents accomplished a fact, then the distribution of sums on the corschets.

Example 2. Wiring compilation

Reasoning:

Changes touched two accounts: sch. 10 - the remains of the TMTS and the SC increase. 60 - increased debt to the supplier.

Sch. 10 - active, takes into account the property, the growth is placed in DT;

Sch. 60 - passive, growth - according to CT.

The increase in the asset and liability corresponds to the operations of the third type. Wiring is written as follows: DT 10 kt 60.

Documentary confirmation of records

Accounts on accounts are made according to documents, so all the accountants received by the accountant are treated. Documents are established for homogeneous groups of operations. For each action, they constitute correspondence of accounts. The text indicating correspondence and sum is called wiring. They make it directly on the document, in the statement, a special journal.

To facilitate data enhancing, each account is assigned a number. The control function of the double-entertainment information is to check the equality of revolutions on the debit and the loan for the period. The inequality speaks about the presence of an error in the wiring. The cognitive function of the double registration is that the corschets easily formulate the content of the operation.

Example 3. Formulation of the content of corsche

Dana Record: Dt 69 Kt 51 in the amount of 15 300 p.

Decoding:

Dt sch. 69 - passive, fixed a decrease in the sources of education of the company;

CT sch. 51 - Active, the cost of funds is reduced.

The values \u200b\u200bon these accounts are reduced, it means that the operation belongs to the fourth type.

Basic Balance Wirings

Postings on some economic actions are presented in the table.

Debit	Credit	Content
Wage
20 (25)	70	Accrued salary main workers (administration)
70	68	Passed NDFL with earnings of employees
	76	Deficted alimony from salary
	50, 51	Salary paid
20 (25)	69	Established contributions to extrabudgetary funds
68, (69)	51	Listed NFFL (insurance premiums)
Cashier and Bank
50	51, (52)	Received money from the bank account
	62	Received an advance from the buyer
	70	Return of overwhelmed amount issued for salary
	71	Return the balance of accountable money
	75	A contribution to the authorized capital
70	50	Earnings paid
71		Issued money in the report
94		Take into account shortness of money at the checkout
73		Issued to the employee's loan
51		Revenue to the bank
51	62, (76)	Paid goods by buyer (debtor)
	66, 67	Received loan
75	51	Dividends paid
60		Listed money supplier for goods
66, 67		Redeemed percentage of loan
81		Shares redeemed
91.2		Payment bank for cashiable cash services
Fixed assets (OS) and intangible assets (NMA)
08	60, 71, 75, 76	OS (NMA)
01, (04)	08	Accepted for accounting OS (NMA) were commissioned)
20, 23, 25, 26, 44	02, (05)	Accrued depreciation on OS (NMA)
Material and Production Reserves (MPZ)
10, (11)	60, 75, 76	Received MPZ (animals)
	20, 23, 29	Received production waste
20, 23, 25, 26, 44	10	MPZ written off
90, 91		MPZ sold
08	11	Translated by young cattle to the main population
20, 23, 29		Currency costs
Expenses
20	23, 25, 26, (28)	Costs of other industries (loss of marriage) are distributed to the main products
	21	Own semi-finished products are released in production for processing
20, 23, 25, 26, 44	60, 76	Reflected work (services) of third-party organizations
	68, 69, 70	Accrued taxes and salary
21	20	Semi-finished products (own)
90	44	Spending sales expenses for the cost of sales
Calculations
62	90	Products implemented
20, 25, 44	66, 67	Accrued interest on the loan
10, 20, 41	71	Accounting amount is spent
73	94	A shortness of the culprit
75	80	Accrued authorized capital
10, 51, 50,11, 41	75	Funds are made to the account of the contribution to the authorized capital
Capital
81	50, 51	Purchased securities
84, 75	82	Refilled backup fund
82	84	Covered losses at the expense of reserve capital
75	83	Increased cost of securities
75	80	Accrued authorized capital
83	75	Expose capital is distributed among the participants of JSC
50, 51	86	Special-purpose financing
Financial results
90	10, 21, 41, 43	The cost of TMTS was written off
62	90	Considered sales revenue
90	68	Accrued VAT from sold products
	20, (44)	Actual sales costs (sell cost)
	99	Sales profit
	40	Reflected the deviation of the actual cost from the planned
99	90	Sale loss for basic activities
91.2	10	Spare parts for repairs
	03	Written by the value of the property transmitted to leasing
	20	Specialized maintenance services
	94	Successful lacking (the culprit is missing)
	99	Written profits from sales
99	91.2	Other costs are written off at the end of the year
10		Purchased spare parts from car disassembly
20, 23, 91	96	Educated reserve of upcoming expenses
99	68	Accrued income tax
84	99	Revealed uncovered loss
99	84	Reflected the final result of work - Profit

Answers to questions about economic operations

Question number 1. What is a complicated wiring?

This is a record reflecting the action, which is based on a combination of at least three accounts: several debit with one credit or vice versa.

Question number 2. How are the rental costs take into account?

Question number 3. Why do you need a log of accounting for economic operations?

In it, each fact of the company's work turns into wiring indicating the correspondence of accounts and the amount.

Question number 4. What order take into account economic actions?

First, they are registered according to confirming papers according to the calendar sequence, then in a certain order are recorded in accounting registers in account correspondence.

Question number 5. What is concision?

This writing directly on the cake document based on its content before registering the posting.

So, each operation in accounting leads to a change in the company's funds and sources of education: capital, reserves, obligations. The operation is confirmed documented, recorded by the appropriate wiring and is subsequently fixed in accounting registers.

Principles of accountingincluded in the accounting policy "Accounting Policy of the Organization" (PBU 1/98):

• property isolation;
• continuity of activity;
• accounting policy sequence;
• temporal certainty of the facts of economic life;
• completeness of reflection of accounting information;
• timeliness of reflection of the facts of economic life;
• identity of analytical accounting data by turnover and residues on the accounts of synthetic accounting on the last calendar day of each month;
• rationality of accounting.

Accounting method - This is a set of techniques, with the help of accounting. Such techniques include:

• documentation;
• accounts;
• double recording;
• inventory;
• estimate and calculation;
• balance;
• reporting.

Documentation - This is a set of documents that ensures a solid and continuous reflection of the economic activity of the enterprise. Each individual document is a written indicative of the fact of the achievement of the economic operation. The following mandatory details are given to the Legal force: the name of the document, the date of drawing up, the name of the organization, on behalf of which the document, the maintenance of the economic operation, the meters of economic operation in physical and monetary expression, the name of the posts responsible for the commission of the economic operation, Personal signatures of these people.
Bills - Encoding tool, accounting and grouping of housewashers and operations. For more details, we consider in accordance with the chapters.
Double recording - The record of the economic operation on the debit of one account and on the credit of another - provides interconnected and controlled reflection of the operation. The encoding of the economic opaque is called a dual record is called the accounting wire.
Inventory - Checking for inventive material values, cash and financial obligations.
Evaluation and Calculation - Ways to determine the cost of home-based funds, the costs of their acquisition and construction, extermination of production, the cost of selling products, etc.
Balance - A method of generalizing and grouping economic tools and their sources for a specific date. We have already considered an example of a balance above will be considered further.
Financial statements - The overall picture of the property and financial condition of the enterprise, as well as the reflection of its economic activity during the reporting period.

The task

journal Economic Operation

To solve a cross-cutting task through the registration of the current financial and investment activities of the Organization in the journal of economic operations, to summarize them in accounting accounts, the composition of the accounting statement, and also fill out the accounting reporting of the Accounting Balance and "Profit and Loss Report" on the Society Example Limited by Romashka (hereinafter referred to as Romashka LLC).

The methodological basis of the end-to-end task is the regulatory documents operating in the field of accounting.

The facts of economic activity are given for the first quarter of 2011, the initial balances on accounting accounts were formed as of December 31, 2010. In terms of the task, an extract from the accounting policy of Romashki LLC, which establishes options for the accounting of individual assets and the organization's commitments. In the process of solving the problem, you can use the current account of accounting accounts for financial and economic activities of the organization, which is presented in Table. 2.

To solve the problem, it is necessary:

• 1. Specify the correspondence of accounts on the facts of economic activities in the journal of economic operations (Table 4).
• 2. Open synthetic accounts (samples are given in Appendix 1), reflect the library initial according to the balances of December 31, 2010 (Table 3) and operations for the first quarter of 2011, to determine the turnover and balance of the final.
• 3. Calculate the initial cost of the building commissioned in the first quarter of 2011 and intended for subsequent lease (Appendix 2).
• 4. Determine the value of value added tax (VAT) to be reimbursed from the budget for credited accounting objects, to make a calculation of property and income tax for the first quarter of 2011. In order to simplify the task, the calculation of tax payments is carried out in an arbitrary form.
• 5. Determine and write off the balance of other income and expenses for financial results (Appendix 3).
• 6. To draw up on the basis of these accounts of the accounting statement (Appendix 4), and then an accounting balance sheet with data at the beginning of the year and March 31, 2011 (Appendix 5) and the profit and loss statement for the first quarter of 2011 (Appendix 6). The specified applications provide reporting forms recommended by order of the Ministry of Finance of the Russian Federation No. 67n of July 22, 2003 (as amended on September 18, 2006). Reporting forms can be represented on separate form of relevant forms.

In the process of solving the practical task, it is necessary to proceed from the following conditions:

• 1) the subject of the organization is operating lease;
• 2) in accordance with Art. 12 of the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance and Territorial Mandatory Medical Insurance Funds" No. 212-FZ dated July 24, 2009. From January 1, 2011, the following tariffs apply Insurance premiums:
  • * to the Pension Fund of the Russian Federation - 26%;
  • * to the Social Insurance Fund of the Russian Federation - 2, 9%;
  • * to the Federal Fund for Mandatory Medical Insurance: from January 1, 2011 - 3, 1%, from January 1, 2012 - 5, 1%;
  • * In the territorial funds of compulsory health insurance: from January 1, 2011 - 2%, from January 1, 2012 - 0%.

The procedure for the application of tariffs of insurance premiums to the Pension Fund of the Russian Federation for all insurers (with the exception of certain categories of insurers, for which reduced insurance premium rates are established) is given in Table. 1. All employees of the Romashki LLC fall into the category of persons "1967 birth and younger."

Table 1

Tariffs of insurance premiums in the Pension Fund of the Russian Federation in 2011,%

It is also necessary to take into account that for organizations - payers of insurance premiums, the base for accrualing insurance premiums against each individual in 2011 is established in an amount not exceeding 463,000 rubles. The incremental result from the beginning of the settlement period. With the amount of payments and other rewards in favor of an individual exceeding 463,000 rubles. The increasing result from the beginning of the settlement period, insurance premiums are not charged. The limiting value of the base for the accrual of insurance premiums is subject to annual (from January 1 of the relevant year) indexation in accordance with the growth of average wages. The amount of indexation is determined by the Government of the Russian Federation.

In Romashka LLC:

• * Exceeding the maximum value of payments to individuals was not allowed;
• * are 0, 2%;
• * Fixed assets that are not recognized as the object of taxation when calculating the property tax is absent. The property tax is calculated using the rules of chapter 30 of the Tax Code of the Russian Federation, the tax base is determined in accordance with Art. 376 Tax Code of the Russian Federation, the tax rate is 2, 2%;
• * To simplify the solution of the problem, it is assumed that the value of taxable profit corresponds to the profit calculated according to accounting data. ?

Extract from the Accounting Policy LLC "Romashka" for 2011 the provisions used in solving the problem

"2. 1. Real estate facilities for which capital investments are completed are decorated with appropriate primary acceptance documents on acceptance, documents are transferred to state registration and actually exploited, are accepted for accounting as fixed assets.

• 2. 2. Accrual of the depreciation of fixed assets is made by a linear way.
• 2. 3. The actual cost of acquisition of materials is formed on account 10 "Materials" (without the use of account 15 "Preparation and acquisition of material values" and account 16 "Deviation in the value of material values").
• 2. 4. Accounting and calculating the cost of operating lease services is organized directly on account 20 "Basic Production".
• 2. 5. General expenses, accountable on account 26, at the end of the reporting period are completely debited on account 90 "Sales".

Chart of accounting accounts of financial and economic activities of the organization

2. 6. Romashka LLC, being a small business entity, in accordance with the regulations of the accounting policy does not apply PBU 18/02 ... "

table 2

Account name	Account number	Subaccount number and name
Section I. non-current assets
Fixed assets		By types of fixed assets
Depreciation of fixed assets
		By type of material values
Intangible assets		By types of intangible assets and expenses for research, experimental design and technological work
Depreciation of intangible assets
Installation equipment
Investments in non-current		1. Acquisition of land
	Acquisition of environmental management objects Construction of fixed assets Acquisition of fixed assets Acquisition of intangible assets Translation of young animals in the main herd Acquisition of adult animals Implementation of research, development and technological works
Deferred taxes		By type of deferred tax
	Productive reserves
Materials		Raw materials and materials Purchased semi-finished products and components, designs and details Tara and tare materials Spare parts Other materials Materials transmitted to processing to the side Construction Materials Inventory and household supplies Special accessories and special clothes in stock Special equipment and special clothing in operation
Animals on growing
and fattening
Reserves for lowering
the cost of material
Values
Population I.
Acquisition
material values
Deviation in value
material values
Account name	Account number	Subaccount number and name
Tax added		1. Value Added Tax
cost of by acquired values	when purchasing fixed assets Value Added Tax on Intangible Asset Acquired Value Added Tax on Acquired Interestrial Reserves
	I. Production costs
Primary production
Semi-finished products of own production
Auxiliary
Production
General production
General factory
Marriage in production
Serving
production and farm
Section IV. Finished products and goods
Production (works, services)
		Goods in warehouses Products in retail Tara under the product and empty Purchased products
Trading markup
Finished products
Sale expenses
Goods shipped
Made steps in
unfinished work
Section V. Cash
		Cassa organization Operating office Monetary documents
Settlements
Currency accounts
Special accounts in banks		Accreditations Check books Deposit accounts
Translations on the way
Financial investments		PAI and stocks Debt securities Provided loans Deposits under a simple partnership agreement
Reserves for impairment
financial investments
Section VI. Calculations
Calculations with suppliers and
under rings
Calculations with buyers and
Customers
Provisions for doubtful
Calculations for short-term		By types of loans and loans
loans and loans
Calculations on long-term		By types of loans and loans
loans and loans
Calculations for taxes and		By taxes and fees
Social calculations		1. Social calculations
insurance and provision	insurance Pension Calculations Calculations on mandatory health insurance
Calculations with personnel by
whether labor
Calculations with accountable
Calculations with personnel by		1. Calculations provided
other operations	2. Calculations for compensation for material damage
Calculations with founders		Calculations on deposits in authorized (share) capital Entry payments
Calculations with different		1. Calculations on property and
debtors and creditors	personal insurance Calculations for claims Calculations for Dividends and other income Calculations for deposited amounts, etc.
Deferred taxes		By type of deferred tax
Obligations	obligations
Account name	Account number	Subaccount number and name
Commodity and material
values \u200b\u200btaken on
responsible storage
Materials adopted
in recycling
Goods adopted on
Commission
Equipment adopted
for mounting
Forms of strict statements
Written off at a loss
debt is not solvent
Debitors
Providing commitments
and payments received
Providing commitments
and payments issued
Depreciation of fixed assets
Fixed assets
rental

Table 3.

Account number	Account name
	Fixed assets
	Depreciation of fixed assets
	Profitable investments in material values
	Materials
	Value Added Tax on Acquired Values
	Settlements
	Financial investments
	Calculations with suppliers and contractors (debit balance)
	Calculations with suppliers and contractors (credit balance)
	Calculations for short-term loans and loans
	Calculations on long-term loans and loans
	Calculations for taxes and fees (credit balance)
	(credit balance)
	Insurance fees (credit balance)
	(credit balance)
	(credit balance)
	(credit balance)
	Calculations with work personnel (credit balance)
	Calculations with different debtors
	Calculations with different creditors
	Authorized capital
	Retained profit (uncovered loss) (credit balance)
	Future spending

Journal of economic operations for the first quarter of 2012

	Fact of economic activity	Amount, rub.	Correspondence bills
Operations for January
	Admitted documents for suppliers for the acquired building: building cost	530 338 983, 05 95 461 016, 95
	Accepted for payment of the account of a real estate company for the purchase services: the cost of services	15 910 169, 49 2 863 830, 51
	Reflected state duty for state registration of rights to real estate
	The acquired building was commissioned (determining the amount)
	Adopted VAT to deduct: from the cost of the acquired building from the cost of services of a real estate company	95 461 016, 95 2 863 830, 51
	Paid from the current account: the cost of the acquired building services of the real estate company	625 800 000, 00 1 8 774 000, 00
	Redempted from the current account debt: before the budget for taxes and fees on insurance premiums: for compulsory social insurance against industrial accidents and occupational diseases	1 280 000, 00 20 900, 00 1 441, 00 187 383, 00 15 135, 00 21 621, 00	69-1-1 69-1-2 69-2-1 69-3-1 690-3-2
	Listed from the current account salary for December 201 (X-1) by employees for card accounts
	Listed the amount of the salariary advance payment for January to card accounts
	Romashka LLC recognized expenses in the form of a fine for non-compliance with the terms of the contract
	Depreciation on fixed assets: used in the main activity of the general purpose	3 473 163, 84 2 571 952, 44
		845 376, 00 1 654 630, 00
	Insurance contributions from wages of employees of the organization engaged in the main activity (amount to identify): insurance premiums for compulsory social insurance, credited to the Social Insurance Fund of the Russian Federation insurance premiums for compulsory social insurance against industrial accidents and occupational diseases insurance premiums for compulsory pension insurance credited to the Pension Fund of the Russian Federation insurance premiums for compulsory medical insurance, credited to the Federal Mandatory Medical Insurance Fund insurance premiums for compulsory medical insurance, credited to the territorial funds of compulsory medical insurance	24515, 90 43114, 18 219797, 76 43114, 18		69-1-1 69-1-2 69-2-1 69-3-1 69-3-2
	Accrued insurance premiums from wages of administrative and management personnel (amount to determine): insurance premiums for compulsory social insurance, credited to the Social Insurance Fund of the Russian Federation insurance premiums for compulsory social insurance against industrial accidents and occupational diseases insurance premiums for compulsory pension insurance credited to the Pension Fund of the Russian Federation insurance premiums for compulsory medical insurance, credited to the Federal Mandatory Medical Insurance Fund insurance premiums for compulsory medical insurance, credited to the territorial funds of compulsory medical insurance	47984, 27 84386, 13 430203, 80 84386, 13		69-1-1 69-1-2 69-2-1 69-3-1 69-3-2
	Accrued interest in January 201.00 in the long-term loan provided by VTB Bank (OJSC)
	Accrued interest in January 201g in the loan provided by another organization
	Accrued interest in January 201.00 on short-term loans received from other organizations
	VAT is accrued to pay to the budget (the amount of pretext)
	Reflects the financial result (amount to identify): from the main activity from other activities	3611806, 00 2 144 544, 97
	At the current account received the amount of payment for operating lease services
Operations for February
	Redempted from the current account debt (see Operations 16, 17, 18): Before budget for taxes and fees on insurance premiums: for compulsory social insurance, credited to the Social Insurance Fund of the Russian Federation for compulsory social insurance against industrial accidents and occupational diseases for compulsory pension insurance, credited to the Pension Fund of the Russian Federation for compulsory medical insurance, credited to the Federal Fund for Mandatory Medical Insurance for compulsory medical insurance, credited to the territorial funds of compulsory medical insurance	294840, 00 72500, 17 127500, 31 650001, 56 127500, 31	69-1-1 69-1-2 69-2-1 69-3-1 69-3-2
	Listed from the current account for - the payment fee for January 201.00. Employees for card accounts
	Revenue is recognized from the sale of the facility of fixed assets
	VAT accrued (define the amount)
	Initial value of the object
	Spired depreciation amount accrued during operation
	The residual cost of the object is written off in connection with the sale (determining the amount)
	Based on the Act of the Services rendered, the cost of the Mediation Services LLC "Happy Path" is reflected for the sale of the facility of fixed assets: the cost of services	59 322, 03 10 677, 97
	At the current account received the amount of payment for the Sold Object
	From the current account, the services of LLC "Happy Way" for the sale of the main funds facility
	Listed the amount of the advance payment for February 201 in the employees to card accounts
	From the current account at the cashier received cash for cash expenditures
	An advance is issued under the report to Ivanov A. K. to acquire stationery and consumables
	Presented an advance report Ivanov A. K. On the acquisition of stationery and consumables
	Posted on the office of the organization Ivano - Vym A. K. The rest of the unspent advance
	The costs of maintenance of the "Client-Bank" system are recognized
	Expenses to pay for bank services
	Accrued depreciation for fixed assets: used in the main activity general Equipment	3 473 163, 84 2 571 952, 44
	Recognized part of the expenses of future periods
	Accrued salary: employees engaged in the main activity administrative and managerial staff
	Caused from wages NDFL
	Accrued insurance contributions from wages of employees of the organization engaged in the main activity (define amounts): insurance premiums for compulsory social insurance, credited to the Social Insurance Fund of the Russian Federation insurance premiums for compulsory social insurance against industrial accidents and occupational diseases insurance premiums for compulsory pension insurance credited to the Pension Fund of the Russian Federation insurance premiums for compulsory medical insurance, credited to the Federal Mandatory Medical Insurance Fund insurance premiums for compulsory medical insurance, credited to the territorial funds of compulsory medical insurance	24950, 9 43879, 18 223697, 76 43879, 18		69-1-1 69-1-2 69-2-1 69-3-1 69-3-2
	Accrued insurance contributions from wages of administrative and management personnel (amount to determine): insurance premiums for compulsory social insurance, credited to the Social Insurance Fund of the Russian Federation insurance premiums for compulsory social insurance against industrial accidents and occupational diseases insurance premiums for compulsory pension insurance credited to the Pension Fund of the Russian Federation insurance premiums for compulsory medical insurance, credited to the Federal Mandatory Medical Insurance Fund insurance premiums for compulsory medical insurance, credited to the territorial funds of compulsory medical insurance	47984, 27 84386, 13 430203, 80 84386, 13		69-1-1 69-1-2 69-2-1 69-31 69-3-2
	Accrued interest in February 2014 in the long-term loan provided by VTB Bank (OJSC)
	Accrued interest in February 2016 on a loan provided by another organization
	Accrued interest in February 2016 on short-term loans received from other organizations
	Revenue from operating lease
	Accrued VAT to pay to the budget (define the amount)
	Specified expenses for the provision of operating lease services (amount to determine)
	Specialized expenses (amount to determine)
	Reflects the financial result (amount to determine): from the main activity from other activities	3590941, 7 1 979 416, 9
	At the current account received payment for operating lease services
Operations for March
	Repaid from the current account debt (see operations 48, 49, 50): on ndfl on insurance premiums: for compulsory social insurance, credited to the Social Insurance Fund of the Russian Federation for compulsory social insurance against industrial accidents and occupational diseases for compulsory pension insurance, credited to the Pension Fund of the Russian Federation for compulsory medical insurance, credited to the Federal Fund for Mandatory Medical Insurance for compulsory medical insurance, credited to the territorial funds of compulsory medical insurance	295 324, 00 72 935, 17 128 265, 31 653 901, 56 128 265, 31	69-1-1 69-1-2 69-2-1 69-3-1 69-3-2
	Listed from the current account salary for February 201. Employees for card accounts