Accounting entries: what they are and the principles of their preparation. Purchase of fixed assets (formation of initial cost) Accounting for state enterprises at actual cost

Composition, content and methodological basis of formation financial statements are defined in the accounting standard PBU 4/96 “Accounting statements of an organization”, order of the Ministry of Finance of the Russian Federation dated February 8, 1996 No. 10. It defines the basic standards that represent the requirements for accounting statements: reliability, integrity, consistency, comparability, etc.

At large and medium-sized enterprises, a permanent inventory commission is created, the composition of which is approved by order of the manager. The commission includes: representatives of the administration, accounting workers and other specialists (economists, engineers, technicians, etc.).

Posting debit 80 credit 80 (nuances)

As follows from the instructions for the chart of accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Instructions), analytical accounting for account 80 consists of providing data on the basis of which it is possible to characterize the participants, determine methods for forming the authorized capital, and also obtain an idea of ​​the types of shares issued. If a situation arises with share capital, it is analyzed for each partner and type of contribution.

1. "Declared capital". It records the amount contributed to the company's charter.
2. "Subscribed capital". The total valuation of shares with completed subscription is indicated.
3. "Paid-up capital". The amounts of shares or shares for which payment has already been made are reflected.
4. "Withdrawn capital." It records the value of securities purchased from shareholders.

Posting debit 75 credit 80 (nuances)

Authorized capital (hereinafter - MC) is the amount of monetary or material resources necessary to launch the primary production cycle. It refers to the personal reserves of the enterprise and is recorded in the credit of account 80 “Authorized capital”, which is passive. That is, its balance is always a credit balance and always corresponds to the amount specified in the constituent documents.

Debit 75 credit 80 - the very first entry in the accounting records of any newly created company. Record debit 75 credit 80 reflects the registration of the company's authorized capital in the amount of participants' contributions. Read about who the shareholders and shareholders are, in what ways capital can be received and how to properly account for it in an LLC or JSC.

Account 75 - Settlements with founders - in accounting

1. Together with the credit account, which is opened specifically for these purposes, or under account 76, which is referred to as “Settlements with various debtors and creditors.”
2. As targeted revenues from investors to purchase shares using the credit of account 86 (a special sub-account is used for this). The account itself is called “Targeted Financing”.
3. As additional capital under Kt 83.
4. According to the CT of the special subaccount for account 80.
5. By credit of a new account, which is formed specifically for the implementation of these targets.

• Dt 75-01 Kt 80 in the amount of 10,000 rubles, this value reflects the debt of this participant on the contribution to the management company;
• Dt 08 Kt 75-01– such an accounting entry indicates that the fax was received as an investment in the authorized capital and began to be reflected in accounting;
• Dt 01 Kt 08– the operation characterizes the fact that the fax is accepted for accounting as an object of fixed assets;
• Dt 20 Kt 0 1 – indicates the reflection of the write-off of the cost of the instrument in the amount of 10,000 rubles;
• Dt 90-02 Kt 20– the posting reflects that the cost of this material was included in the cost of sales.

Accounting and audit of settlements with founders

Founders are the persons who initiated the creation of an organization. A constituent agreement is concluded between them. They are the ones who approve the charter and invest property in the authorized capital. The founders receive dividends from the company's activities. That is, calculations are made with them. They must be recorded in accounting and tax accounting.

If the participant is a resident, the company paying the dividends does not need to charge income tax. If the participant is a non-resident, the tax is calculated on the difference between the real and nominal value. The corresponding rule is given in paragraph 1 of Article 309 of the Tax Code of the Russian Federation. If a foreign entity receives payments in the amount of its initial contribution, tax does not need to be assessed on the basis of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

Accounting accounts 80 and 75

Authorized capital is the initial amount of funds (start-up capital) that the founders are willing to invest to ensure the activities of the enterprise. When registering an organization with the relevant authorities, constituent documents are drawn up, which include the cost of the authorized capital.

Once the amount of the authorized capital has been determined, it is necessary to reflect this amount in the accounting department of the new organization using the appropriate entries. Reflection of the authorized capital is the first business transaction with which the activities of any organization begin. For this purpose, there is a corresponding account in the Chart of Accounts.

Formation of authorized capital: accounting entries

In accordance with Art. 217 of the Tax Code of the Russian Federation, income of joint-stock companies received in the form of shares, property shares or in the form of the difference between the new and original value of the Central Bank is not subject to personal income tax. The increase in the value of shares itself does not lead to real income, provided that the changes occurred due to the revaluation of fixed assets. But if the difference is formed as a result of adding part of retained earnings to capital, then such amounts are subject to personal income tax. In this case, the amount paid can be taken into account in future periods. The date of receipt of income is considered to be the day of registration of the new amount of the capital.

The first operation after the creation of an enterprise is the formation of authorized capital in the BU. Its value must be determined before the company is registered, and then enshrined in the statutory documents. Let's take a closer look at how the authorized capital is formed on the balance sheet. Postings depend on the type of contribution. But each case has its own nuances.

Account 83 in accounting

wiring data, please explain in more detail using simple examples!(
D83 K01 - reflects the amount of markdown received during the revaluation of the value of fixed assets.
D83 K02 - reflects the increase in the amount of accrued depreciation in proportion to the amount of the additional valuation of fixed assets obtained during their revaluation.

• When devaluing the value of assets during revaluation (for assets for a period of beneficial use over 12 months);
• When increasing the authorized capital at the expense of the organization’s own funds (at the expense of additional capital);
• Distribution of amounts of additional capital between the founders (participants) of the company;
• Negative exchange rate differences when depositing in foreign currency.

Wiring dt 80 kt 80 means

Future income is reflected on the credit account. 98 in correspondence with cash accounts or settlements with debtors and creditors. The debit of this account shows the amounts of income written off from the corresponding accounts (for example, account 91) in the reporting period.

As well as the account. 90, count. 91 has no ending balance. At the end of the reporting year, the subaccounts “Other income” and “Other expenses” are closed with internal entries in the subaccount “Balance of income and expenses”. The balance of other income and expenses is written off to the account. 99 "Profits and losses."

Accounting for authorized capital and settlements with founders (account 80 and 75)

The first business transaction for any enterprise is the reflection of the authorized capital. Even before you registered the company, you had to decide on its size; after the company is registered, the amount of the authorized capital will appear in the constituent documents of the enterprise. Now all that remains is to correctly reflect this amount in accounting using entries.

This amount of funds is the liability of the enterprise, since it is the source of the formation of assets; subsequently the founders will make their contributions to the authorized capital: some in the form of non-cash funds to a current account, some in cash to the cash desk, and some will make their contribution in the form materials, fixed assets or goods. No matter how the founders contribute their share, in the process of this operation an asset of the enterprise is formed, that is, a liability (authorized capital) turns into an asset (money, materials, goods). The topic of assets and liabilities is discussed in more detail in this article.

The GP itself is reflected in the account. 43, is considered a component of production inventories. SOE accounting is carried out at enterprises engaged in the production process, both independently carrying out sales and through third parties. Finished products are subject to subsequent resale, can be paid for, shipped, moved to storage, written off, released, and all this is reflected in accounting entries. In order to preserve them, an inventory is carried out, the results of which can also be seen in the postings. Costs are reflected at actual (final) or planned prices, which affects the results.

Accounting for GPs at actual cost

Accounting entries finished products at the actual cost of costs are stated in correspondence with the accounting account. 43.

Advice: It is most important to account for finished products at actual cost in small enterprises.

The cost includes:

• Material costs;
• Production costs;
• Depreciation of fixed assets that were directly involved in the creation of the release;
• Salaries of company employees.

The documental basis for postings at actual cost is considered to be the GP Release Certificate. The entries in the accounting reports look like this:

1. Release of GP from the main production Dt 43 Kt 20;
2. Capitalization from auxiliary (service) production Dt 43 Kt 23(29);
3. G wholesale products, intended for sale at actual cost in accounting, reflected Dt 90.2 Kt 43.

The first posting shows the full receipt (release) of finished products from the workshops of the enterprise to the warehouse.

Attention! At the time of transfer of the GP to the warehouse, the actual cost cannot be determined. Its final value is calculated only at the end of the period, when all direct and indirect costs affecting the price are visible. At the end of the period, expenses are applied to the entire output proportionally. Manufactured in different periods, sold at the same cost, units of production may have different exact actual cost.

Accounting using this method becomes more complicated if, during the same period, manufactured products were sold and written off. For capitalization at the warehouse, two delivery notes are drawn up.

Postings at standard prices are recorded using an account. 43 and its specific sub-account for deviations of prices planned at the enterprise from the actual cost .

Accounting for “Finished Products” at standard prices

If accounting for the production of finished products at actual cost is carried out using only 43 accounts in accounting entries, then according to the plan, entries are added using the 40th account. In this case, the 43rd account can be used with clarifying subaccounts. Using account 40, you can see the difference between the actual cost and the planned cost.

This method is convenient to use for enterprises with a large list of products.

Postings according to the planned cost of accounting for GP:

• Transfer of GP to warehousing at accounting prices (planned) Debit 40 Credit 20;
• Write-off of actually received cost Dt 43 Kt 40;
• Sending for sale Dt 90.2 Kt 43.

Based on the results of the reporting month, an adjustment can be made to the amount of the difference between the actual and planned cost, similar to the posting for accounting for the shipment of finished products only by account. 40 – Dt 90.2 Kt 40.

If the organization has GP balances at the end (beginning) of the period, then the calculation principle specified in Method Instructions No. 119n is applied.

Attention! At the end of the month, account 40 is closed, which remains with a zero balance.

Regardless of the chosen method, the entries for recording the capitalization of finished products at actual prices must be equal in amount to the amount for entries for the planned cost of expenses, taking into account any additional deviations made at the end of the period. The same applies to shipped shipments.

If the planned cost at the end of the month is higher than the actual cost, that is, savings have occurred, then the entries for accounting for finished products are “reversed”, that is, deducted.

Reflection of transactions for accounting of shipments of GP

Shipment can be carried out not only under a supply agreement, but also on other grounds, in connection with which the following entries are made:

1. Dt. 91.2 Kt 43 GP transferred free of charge;
2. Dt 79.2 Kt 43 GP was transferred to the company's divisions;
3. Dt 45 Kt 43 provided under a commission agreement, agency agreement (commission agent);
4. Dt 58.1 Kt 43 GP included in the Criminal Code;
5. Dt 58.1 Kt 43 GP contributed as a share in the partnership;
6. Dt 20 Kt 43 GP transferred to main production;
7. Dt 25 (26) Kt 43 GP for the implementation of general economic needs;
8. Dt 29 Kt 43 GP was allocated for the needs of production divisions.

Advice! For each posting to account 40, attach a calculation certificate, similar to calculating the accounting value.

Inventory

Accounting for the results of the inventory of finished products must be timely, and therefore prompt and reliable. After all, for normal operation enterprises, it is necessary to know the real balances. The main transactions after inventory are capitalization of surplus and write-off of shortages. The shortage is reflected in Dt 94 Kt 43 accounts. And the surplus is attributed to Dt 43 and Kt 91.

GP balances at the enterprise are taken into account at the planned price.

Accounting entries record each business transaction of an enterprise. They must be done correctly, otherwise you will distort your accounting records. False reporting may result in a fine. Also, incorrect information about the financial situation can jeopardize the company’s relationship with investors or lead to a refusal of a loan or credit. Other adverse effects are also possible. To prevent this from happening, read our article. In it we will look at a table with typical wires, as well as an algorithm for compiling accounting records using examples.

What is an account

Every commercial company is created for the purpose of making a profit. At the same time, she makes various transactions every day, the accounting of which is very easy to get confused without a clearly organized accounting structure. Moreover, according to Art. 2 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, all legal entities are required to maintain accounting records.

It is organized through continuous documentation of each business transaction and carries several functions:

• informational;
• control;
• feedback;
• analytical.

Who is responsible for the organization accounting, find out .

Accounting provides information about the financial and economic state of affairs to both internal (managers, management, founders, etc.) and external users (controlling, fiscal and other government agencies).

One of the accounting methods is double entry using accounts approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (for commercial structures).

You can view the chart of accounts in the article “Chart of Accounts for 2018 (download)” .

Double entry is an accounting entry that reflects a business transaction using 2 offsetting accounts. Each account has a specific number, structure and characteristics. In this case, the same amount is recorded in both accounts.

Example 1

Consider the operation “Cash in the amount of 20,000 rubles. handed over from the cash desk to the bank.”

Based on its economic meaning, we select the appropriate corresponding accounts: 50 “Cash”, 51 “Settlement accounts”.

Funds are sent from the credit of account 50 to the debit of account 51. This operation is recorded by an expense cash order, bank statement, on the counterfoil of the advertisement for a cash contribution and the entry: Dt 51 Kt 50 - in the amount of 20,000 rubles.

This means that the balance at the bank servicing the enterprise increased, but at the cash desk decreased by the same amount (RUB 20,000).

To use accounts correctly, you must not only choose them correctly, but also know what type they are.

Accounts can be active, passive and active-passive.

Active accounts reflect the assets (property, debts, etc.) of the enterprise and have only a debit (positive) balance. An increase in assets is recorded as a debit to the corresponding account, a write-off is recorded as a credit.

The main active accounts are presented in the table:

Liability accounts indicate the sources of the company's assets and have only a credit balance. These include, in particular:

Active-passive accounts include accounts that have both a debit and a credit balance. For example, if account 60 “Settlements with suppliers” has a credit balance, it means that the company owes the counterparty for supplies or services supplied. If we paid an advance to the supplier, it means that the counterparty already owes our company. This transaction has a debit balance.

Accounts also have analytics for subaccounts. For example, for account 10 these will be accounts 10.1 “Raw materials”, 10.2 “Purchased semi-finished products”, 10.3 “Fuel”, etc.

Table of transactions for business transactions in accounting

There are a great variety of wiring. In this case, a business transaction can be reflected in 1 entry (simple entries) or several (complex entries).

For example, goods were received with VAT in the amount of 50,000 rubles. This fact must be reflected in 2 entries:

• goods and materials arrived at the warehouse: Dt 41 Kt 60 - 42,372.88 rubles;
• Input VAT is allocated: Dt 19 Kt 60 - 7,627.12 rubles.

Typical accounting entries look for VAT accounting.

Let's look at the basic entries in accounting.

Accounting for fixed assets and intangible assets:

Read more about OS accounting in the article "Accounting for fixed assets - accounting entries" .

Inventory accounting:

For detailed postings for materials accounting, see the article "Accounting entries for materials accounting" .

Cost accounting:

Examples of cost accounting entries can be found in the article “Wirings Dt 20 Kt 23, 10 (nuances)” .

Accounting for goods and finished products:

The algorithm for accounting for goods is reflected in the article “Wirings Dt 41 and Kt 41, 60 (nuances)” .

More detailed information can be found in the section "Bank, cash desk" .

Accounting for settlements:

For the procedure for accounting for mutual settlements with suppliers and customers, see the articles:

• “Account 60 in accounting (nuances)” ;
• “How are settlements with debtors and creditors reflected in accounting?” .

Capital Accounting:

For basic capital accounting entries, see the article “Procedure for accounting for an organization’s equity capital (nuances)” .

Financial results:

We talked about the entries for accounting for retained earnings on account 84.

Examples of accounting entries for analyzing changes in the balance sheet under the influence of business operations

Let's look at examples of basic accounting entries using the example of Alliance LLC.

Example 2

In June Gordienko A.V. decided to create a company for the production of custom-made furniture. He had his own savings of 100,000 rubles. and a machine worth 55,000 rubles. This property was contributed by him as a contribution to the authorized capital.

The very first entry in any company is the reflection of the authorized capital. Selecting the corresponding accounts:

• 75 “Settlements with founders”;
• 80 “Authorized capital”.

According to the constituent documents, Gordienko A.V. must contribute 155,000 rubles to Alliance LLC. We record this fact by writing: Dt 75 Kt 80 - 155,000 rubles.

Of these, 100,000 rubles. were deposited into a bank account. Current accounts are account 51. We send cash from Gordienko A.V. to the account company with wiring: Dt 51 Kt 75 - 100,000 rub.

According to sub. 5 clause 1 PBU 6/01 property worth no more than 40,000 rubles. can be taken into account as part of inventories (inventories). If an asset is valued at a higher cost, it is classified as depreciable property. Thus, we record the receipt of fixed assets as a contribution to the management company with the entry: Dt 08 Kt 75 - 55,000 rubles.

Find out how to take into account an OS costing less than 100,000 rubles.

We put the OS object into operation by wiring: Dt 01 Kt 08 - 55,000 rubles.

At the end of the month, it will be necessary to calculate depreciation as prescribed in accounting policy way. Since the machine is directly involved in production, we select account 20 to account for depreciation costs.

According to the accounting policy, the company uses linear method calculation of depreciation. The useful life of the machine is 60 months (55,000 rubles divided by 60 months and we get 900 rubles of depreciation per month).

For examples of calculating depreciation using the FIFO and LIFO methods, see the article “Example of calculation using the FIFO and LIFO methods in accounting”.

This fact is reflected by the entry: Dt 20 Kt 02 - 900 rub.

Cash in the amount of 70,000 rubles. were used to purchase materials.

Let's make the wiring:

• Dt 60 Kt 51 - 70,000 rub. (materials paid to the supplier, primary document - bank statement);
• Dt 10 Kt 60 - 59,300 rub. (materials received, primary material - TORG-12, invoice);
• Dt 19 Kt 60 - 10,700 rub. (input VAT included).

The company submitted input VAT for deduction, reflecting it in the purchase book and recording it with the following posting: Dt 68 (VAT subaccount) Kt 19 - 10,700 rubles.

During the month, the company produced 2 orders:

• wardrobe with a cost of 25,000 rubles. (including materials for 15,000 rubles and payroll 10,000 rubles, including contributions);
• kitchen set costing 45,000 rubles. (including materials for 35,000 rubles and payroll 10,000 rubles, including contributions).

Thus, materials in the amount of 50,000 rubles. (15,000 + 35,000) were written off for production.

The cabinet was sold for 42,000 rubles, and the kitchen set for 70,000 rubles. Payment for the cabinet was received in the amount of 20,000 rubles. The balance is 22,000 rubles. The buyer, according to the agreement, will transfer until July 10. Payment for the kitchen has been received in full.

Of this, an advance was paid to employees in the amount of 12,000 rubles: Dt 70 Kt 50 - 12,000 rubles.

An accountant works at Alliance LLC. On June 30, he received a salary of 5,000 rubles, and contributions from the payroll amounted to 1,500 rubles:

• Dt 26 Kt 70 - 5,000 rub.;
• Dt 26 Kt 69 — 1,500 rub.

On the same day, contributions were transferred from the salaries of all employees: Dt 69 Kt 51 - 6,100 rubles. (4,600 + 1,500).

Since the employer is a tax agent, he is obliged to withhold and transfer personal income tax from the income of employees. For residents it is 13%. That is, for June, Alliance LLC needs to transfer 2,600 rubles to the budget. (20,400 × 13%).

These operations are recorded by postings:

• Dt 70 Kt 68 (personal income tax subaccount) - tax accrued;
• Dt 68 Kt 51 - tax transfer.

On the last day of the month, it is necessary to close cost accounts to identify financial results. During the month, all general production and general business expenses are collected in Dt account 25 (26).

At the end of the month, the balance is distributed among the products produced and is recorded as follows: Dt 20 Kt 26 - 6,500 rubles.

The balance of account 20 is closed to the debit of account 90 in the absence of work in progress: Dt 90.2 Kt 20 - 7,400 rubles.

To compile a summary SALT, and then prepare to submit the balance, let’s consider the turnover for each account involved.

Thus, in June Alliance LLC earned 17,500 rubles.

Consolidated SALT for June Alliance LLC

The article “Accounting and analysis of financial results” will help to analyze the company’s performance in more detail and determine the impact of business transactions on the balance sheet.

Is it possible to make transactions online?

Some online resources provide services for free automatic preparation of transactions. However, it is worth understanding: due to the fact that business transactions have a lot of economic subtleties, such postings will not always be correct. Every accountant must know the chart of accounts and be able to draw up the corresponding entries independently.

Results

The main purpose of accounting is to inform all interested users about the state of affairs in the company. In order to generate reliable and complete information, continuous accounting of transactions using the double entry method is used.

To record a business transaction, you must select current accounts from the working chart of accounts approved in the company's accounting policy. Possible correspondence of accounts are also given in order No. 94n.

Account 19 in accounting is intended to reflect generalized information about the amounts of VAT paid by the purchasing organization when purchasing goods from the supplier. The article describes the basic rules for using account 19, and also discusses postings and examples.

An organization, when purchasing goods (work, services) from a supplier (contractor), pays the amount of VAT included in the price of the goods and indicated in the invoice. The amount of tax to be reflected in accounting on the basis of received invoices is called and recorded on account 19.

If the purchased goods were used by the organization for production purposes, then the amount “incoming” is based on a correctly executed invoice received from the supplier. The accountant, reflecting the fact and presenting it for deduction, makes the following entries:

Subaccounts on account 19

When reflecting VAT amounts on account 19, an organization can open sub-accounts by type of goods purchased:

Typical transactions for account 19

Account 19 is widely used when recording VAT on mutual settlements with suppliers and contractors. In addition, the amount of VAT may be deducted from the cost of goods (services) received from third parties. These transactions are reflected in the following transactions:

If special conditions arise, the VAT amount reflected in account 19 may be adjusted. Operations to write off VAT from account 19 are carried out in accounting using the following entries:

Accounting for VAT amounts on manufacturing enterprises carried out using accounts 20, . Let's look at typical entries for reflecting “incoming” VAT in manufacturing organizations:

Example of reflecting transactions on account 19

In January 2016, Prometey LLC purchased from Mashinostroitel JSC a batch of goods (auto parts) worth 154,300 rubles, VAT 537 rubles. In the same period, the purchased spare parts were sold to Avtolyubitel LLC at a price of RUB 241,500, VAT RUB 36,839.

Reflecting these transactions and determining the financial result for January 2016, the accountant of Prometey LLC made the following entries in the accounting: