Restaurant and hotel business. Borodina V.V. Restaurant and hotel business Standard recommendations

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER
dated 12/21/98 N 64n

In pursuance of the Program for reforming accounting in accordance with international financial reporting standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, I order:

2. The Order of the Ministry of Finance of the Russian Federation dated December 22, 1995 N 131 “On the Instructions for maintaining accounting and reporting and the use of accounting registers for small businesses” shall be declared invalid.

Minister of Finance
Russian Federation
M.ZADORNOV

According to the conclusion of the Ministry of Justice of the Russian Federation dated January 14, 1999 N 302-VE, Order of the Ministry of Finance of the Russian Federation dated December 21, 1998 N 64n does not require state registration (letter of the Ministry of Justice of Russia dated January 14, 1999 N 302-VE).

Approved
By order
Ministry of Finance
Russian Federation
dated 12/21/98 N 64n

STANDARD RECOMMENDATIONS
ON ORGANIZING ACCOUNTING FOR ENTITIES
SMALL BUSINESS

1. General Provisions

1. These Standard Recommendations for organizing accounting for small businesses (hereinafter referred to as the Standard Recommendations) were developed in accordance with the Federal Law "On State Support of Small Businesses in the Russian Federation" and are intended for all small businesses that are legal entities under the laws of the Russian Federation Federation, regardless of the subject and purpose of activity, organizational and legal forms and forms of ownership (with the exception of credit institutions) (hereinafter referred to as small enterprises).

Citizens carrying out entrepreneurial activities without forming a legal entity keep records of income and expenses in the manner established by the tax legislation of the Russian Federation.

2. A small enterprise keeps accounting records in accordance with the uniform methodological principles and rules established by the Federal Law “On Accounting”, the Regulations on Accounting and Reporting in the Russian Federation, accounting regulations (standards), the Chart of Accounts for financial and economic accounting activities of enterprises, as well as these Standard Recommendations.

Chart of accounts

3. In accordance with the Federal Law "On Accounting", the heads of small enterprises bear responsibility for organizing accounting in small enterprises and complying with the law when carrying out business operations.

The head of a small enterprise can, depending on the volume of accounting work:

a) create an accounting service as a structural unit headed by a chief accountant;

b) add an accountant position to the staff;

c) transfer, on a contractual basis, the maintenance of accounting to a specialized organization (centralized accounting) or to a specialist accountant;

d) keep accounting records personally.

4. The accounting policy adopted by a small enterprise is approved by order or order of the person responsible for the organization and state of accounting.

In this case it is affirmed:

working Chart of Accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;
forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal accounting reporting;
the procedure for conducting an inventory and methods for assessing types of property and liabilities;
document flow rules and accounting information processing technology;
the procedure for monitoring business transactions, as well as other decisions necessary for organizing accounting.

5. The initial stage of accounting is the complete documentation of all business transactions by compiling certain media of primary accounting information.

Small enterprises can use to document business transactions the forms contained in the albums of unified forms of primary accounting documentation, departmental forms, as well as independently developed forms containing the relevant mandatory details provided for by the Federal Law “On Accounting” and ensuring the reliability of the reflection of completed business transactions in the accounting records. operations.

Mandatory details of primary accounting documents include: name of the document, date of preparation, name of the organization on behalf of which the document was drawn up, content of the business transaction, measures of the business transaction in physical and monetary terms, names of positions of persons responsible for the execution of the business transaction and the correctness of its execution, personal signatures of these persons.

Primary documents, according to which data are accepted for accounting, are checked in terms of form (completeness and correctness of their execution) and content (legality of documented transactions, logical linkage of individual indicators).

A unified journal-order form of accounting for enterprises, approved by letter of the USSR Ministry of Finance dated March 8, 1960 N 63;

Journal-order form of accounting for small enterprises and business organizations, approved by letter of the USSR Ministry of Finance dated June 6, 1960 N 176.

When applying these letters, it is necessary to take into account the letter of the Ministry of Finance of Russia dated July 24, 1992 N 59 “On recommendations for the use of accounting registers in enterprises”, as well as the relevant industry guidelines developed by ministries and departments for enterprises in relevant industries (construction, trade, supply and etc.);

A simplified form of accounting in accordance with these Standard Recommendations.

A small enterprise independently chooses the form of accounting from those approved by the relevant authorities, based on the needs and scale of its production and management, and the number of employees. Thus, small enterprises engaged in the material sphere of production are recommended to use the registers provided in the journal-order form of accounting. Small enterprises engaged in trade and other intermediary activities can use registers from a simplified form of accounting, if necessary, using separate registers to record certain values prevailing in their activities (inventories, financial assets, etc.) from a single journal-order form of accounting.

At the same time, a small enterprise can independently adapt the used accounting registers to the specifics of its work, subject to the following:

a unified methodological basis for accounting, which assumes accounting based on the principles of accrual and double entry;
relationships between analytical and synthetic accounting data;
continuous reflection of all business transactions in accounting registers on the basis of primary accounting documents;
accumulation and systematization of data from primary documents in the context of indicators necessary for management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements.

2. Organization of accounting

7. Reflection of business transactions in the system of accounting accounts and accounting registers used by a small enterprise is carried out through double entry. The essence of double entry is the interconnected reflection of each transaction performed simultaneously on two accounting accounts. For example, an operation for the purchase of materials interconnects the indicators reflected in the account for accounting for purchased values (debit of account 10 “Materials”) and the accounts for accounting for settlements or funds paid to the supplier (credit of accounts 60 “Settlements with suppliers and contractors”, 51 “Current account ", etc.), the calculation of the amount for wages is interconnected by the indicators reflected in the accounts for accounting for the costs of production of products (works, services) (debit of account 20 “Main production”, etc.), and in the accounts for accounting for calculations of wages for employees of the enterprise ( credit to account 70 “Payroll calculations”), etc.

8. Small enterprises with a simple technological process for producing products, performing work, providing services and having a small number of business transactions (usually no more than one hundred per month) are recommended to use a simplified form of accounting.

To organize accounting according to a simplified form of accounting, a small enterprise, on the basis of a standard Chart of Accounts for accounting financial and economic activities of enterprises, draws up a working Chart of Accounts for accounting business operations, which will allow keeping records of funds and their sources in the accounting registers for the main accounts and thereby ensuring control over the availability and safety of property, fulfillment of obligations and the reliability of accounting data.

Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n approved the Chart of Accounts for accounting financial and economic activities of organizations and the Instructions for its application, which came into force on January 1, 2001. At the same time, the transition to the application of the new Chart of Accounts is carried out as the organization is ready during 2001.
In connection with the publication of the said Order, Order of the USSR Ministry of Finance dated November 1, 1991 N 56 “On approval of the Chart of Accounts for accounting financial and economic activities of enterprises and Instructions for its application” (Order of the Ministry of Finance of the Russian Federation dated December 29, 2000 N 123n) is not applied on the territory of the Russian Federation. .

Small businesses can use the following working Chart of Accounts as a guide.

Chapter	Account name	Account number	Type of activity where the account is primarily used
1	2	3	4
Fixed assets and other non-current assets	Fixed assets	01	All activities
	Depreciation of fixed assets	02	Same
	Capital investments	08	-"-
Productive reserves	Materials	10	-"-
	Value added tax on purchased assets	19	-"-
Production costs	Primary production	20	-"-
Finished products, goods and sales	Goods	41	-"-
	Implementation	46	-"-
Cash	Cash register	50	-"-
	Checking account	51	-"-
	Foreign currency account	52	-"-
	Special bank accounts	55	-"-
	Financial investments	58	-"-
Calculations	Settlements with suppliers and contractors	60	-"-
	Calculations with the budget	68	-"-
	Insurance calculations	69	-"-
	Payroll calculations	70	-"-
	Settlements with various debtors and creditors	76	-"-
Financial results and use of profits	Profit and loss	80	-"-
Capital and reserves	Authorized capital	85	-"-
	Extra capital	87	-"-
	Retained earnings (uncovered loss)	88	-"-
Bank loans and financing	Loans and other borrowed funds	90	-"-

3. The procedure for applying the working Chart of Accounts

9. A small enterprise, using a working chart of accounts, organizes accounting of business transactions, certain types of property and liabilities on the accounting accounts established in it in accordance with the Chart of Accounts for accounting financial and economic activities of enterprises and instructions for its application, approved by the Order of the Ministry of Finance of the USSR dated 1 November 1991 N 56 (hereinafter referred to as the standard Chart of Accounts), taking into account the recommendations given in this section.

10. Accounting for fixed assets is maintained on account 01 “Fixed Assets”. Depreciation of fixed assets is recorded on account 02 “Depreciation of fixed assets”.

Depreciation charges for complete restoration of fixed assets are reflected in the accounts in amounts determined on an annual basis based on the accrual methods used by the small enterprise, depreciation rates approved in the prescribed manner and the initial (replacement) cost of fixed assets.

Along with this, with the linear method of calculating depreciation, a small enterprise can additionally write off in the form of depreciation up to 50 percent of the original cost of a fixed asset with a service life of more than three years.

The method of calculating depreciation for an item of fixed assets is applied throughout its entire useful life.

It should be borne in mind that the change in monthly depreciation amounts, accrued monthly based on the annual amount, as a result of the movement (receipt, disposal) of fixed assets is made in the next month after the month the object was accepted for accounting or removed from it.

When disposing of fixed assets (write-off, sale, etc.), their value is written off from account 01 "Fixed assets" to the debit of account 02 "Depreciation of fixed assets", while the under-depreciated part of fixed assets from account 01, as well as expenses associated with their disposal are written off to the debit of account 80 “Profits and losses”. In the case of the sale of an item of fixed assets, the proceeds from the sale are credited to account 80 “Profits and losses”.

On account 01 “Fixed Assets” it is recommended to separately account for acquired intangible assets. Depreciation of intangible assets is accounted for separately on account 02 “Depreciation of fixed assets”.

11. When making capital investments, expenses for the construction or acquisition of individual fixed assets according to the accounts of suppliers and contractors are reflected in the debit of account 08 “Capital investments” from the credit of account 60 “Settlements with suppliers and contractors” or the credit of cash accounting accounts (51 “Calculation account", 52 "Currency account", etc.), or credit account 90 "Loans and other borrowed funds" in the case when the funds from the granted loan are sent by a credit institution to pay bills of suppliers and contractors.

Costs of acquired and put into operation fixed assets recorded on account 08 "Capital Investments", in the amount of expenses for their acquisition or creation, are written off from account 08 "Capital Investments" to the debit of account 01 "Fixed Assets".

12. Inventory inventories reflected in accordance with the standard Chart of Accounts on accounts 07 “Equipment for installation”, 10 “Materials”, 11 “Animals for growing and fattening”, 12 “Low value and wearable items”, 15 “Procurement and acquisition of materials” and 16 “Deviation in the cost of materials” are taken into account on account 10 “Materials”. In this case, a small enterprise takes into account low-value and wear-and-tear items (IBP) as materials and writes off their cost to the costs of production of products (works, services) in full on the date of their transfer to operation.

It is recommended that a small enterprise keep records of materials using the weighted average (average) cost method, according to which each unit (type, group) of materials written off for production or remaining on balance is valued at a cost determined as the quotient of dividing their total cost (taking into account the balance by the beginning of the accounting period) by their number.

In order to ensure the safety of SBPs transferred into operation, a small enterprise must carry out operational accounting and control over their movement. In the event that the MBP is returned from operation to the warehouse and capitalized at the residual value (price of possible use), an entry is made in the debit of account 10 “Materials” and the credit of account 20 “Main production”.

Value added tax (VAT) on acquired assets is accounted for in account 19 “Value added tax on acquired assets” in relation to the procedure established for accounting for materials. At the same time, separate records are kept of the movement of VAT on materials and fixed assets (intangible assets).

13. Costs associated with the production and sale of products (works, services), reflected in accordance with the standard Chart of Accounts in accounts 20 “Main production”, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 28 “Defects in production”, 30 “Non-capital works”, 44 “Distribution costs”, are taken into account on account 20 “Main production”.

Accounting for the costs of production of products (works, services) is carried out by a small enterprise in the context of types of costs (for labor, materials, depreciation, etc.) by accounting objects, which can be costs for the enterprise as a whole, by type of product (work, services) , places of production of products (works, services), persons responsible for production, etc. If there are conditionally fixed expenses, a small enterprise writes off general (overhead) expenses on a monthly basis in full to the costs of sold products (works, services).

The costs of carrying out all types of repairs of fixed production assets, if carried out on their own, are included in the cost of products (work, services) for the relevant types of costs (materials, labor, etc.), and in the case of work carried out by contract - are included in composition of general business (overhead) expenses.

14. Accounting for finished products and goods, recorded according to the standard Chart of Accounts, respectively, in accounts 40 “Finished Products”, 41 “Goods”, is maintained in account 41 “Goods”.

Goods purchased by a small enterprise for sale are accepted for accounting at the cost of acquisition with their further write-off upon disposal using the weighted average (average) cost method.

15. Accounting for the sale of products (works, services) and other property of a small enterprise, as well as determining the financial result for these operations, accounted for in accordance with the standard Chart of Accounts in accounts 45 “Goods shipped”, 46 “Sales of products (works, services)” , 47 “Sale and other disposal of fixed assets” and 48 “Sale of other assets” are carried out on account 46 “Sale”.

16. Accounting for receivables and payables, carried out in accordance with the standard Chart of Accounts in accounts 61 “Settlements for advances issued”, 62 “Settlements with buyers and customers”, 63 “Settlements for claims”, 64 “Settlements for advances received”, 71 "Settlements with accountable persons", 73 "Settlements with personnel for other transactions", 75 "Settlements with founders", 76 "Settlements with various debtors and creditors", 77 "Settlements with state and municipal bodies", 78 "Settlements with subsidiaries ( dependent) companies", 79 "Intra-business settlements" are recommended to be kept on account 76 "Settlements with various debtors and creditors". On this account, calculations are given in expanded form: for debit - the occurrence of accounts receivable and the repayment of accounts payable, for a loan - the occurrence of accounts payable and the payment of accounts receivable.

17. A small enterprise that has financial investments uses account 58 “Financial investments” to account for them. At the same time, analytical accounting takes into account separately investments of a long-term (over one year) and short-term (up to one year inclusive) nature.

18. Financial results and their use, reflected in accordance with the standard Chart of Accounts on accounts 80 "Profits and losses", 81 "Use of profits", can be taken into account directly on account 80 "Profits and losses" (for which a sub-account is opened on account 80 " Use of profits"). When accounting for operations to determine profit and its use, it should be borne in mind that during the year the amounts of profit and its use are reflected in the corresponding accounting register in detail: on the credit of the account, profit is shown on an accrual basis, and on the debit of the account - its use.

At the end of the year, on the date of drawing up the financial statements, profit is reduced by the amount of used profit, the resulting amount is transferred to account 88 “Retained earnings (uncovered loss)” and the financial statements reflect the undistributed amount of profit of the reporting year or the uncovered loss of the reporting year.

19. Accounting for bank loans, borrowed and targeted funds reflected in accordance with the standard Chart of Accounts in accounts 90 “Short-term bank loans”, 92 “Long-term bank loans”, 95 “Long-term loans” and 96 “Targeted financing and receipts”, maintained by a small enterprise on account 90 “Loans and other borrowed funds” by their types and terms of receipt. Repayment of loans from credit institutions is reflected in accounting as the debit of account 90 “Loans and other borrowed funds” and the credit of cash accounts (51 “Current account”, 52 “Currency account”, etc.).

4. Features of accounting using the cash method of accounting for income and expenses

20. When making a decision by a small enterprise when accounting for income and expenses not to comply with the assumption of temporary certainty of the facts of economic activity and using the cash method of accounting, the following should be taken into account.

Costs associated with the production and sale of products, works, services are reflected in account 20 “Main production” only in terms of paid material assets, services, paid wages, accrued depreciation and other paid costs.

When a small enterprise uses the cash method of accounting for income and expenses, the debit of account 41 “Goods” reflects separately until the receipt of funds (or property), the actual cost of shipped (sold) valuables (work, services).

When funds are received, the cash accounting accounts are debited in correspondence with the credit of account 46 “Sales”, and if obligations are fulfilled in another way (barter agreement, offset of mutual debt, etc.) - account 76 “Settlements with various debtors and creditors” is debited " in correspondence with account 46 "Implementation".

21. A simplified form of accounting for a small enterprise can be maintained according to:

a simple form of accounting (without the use of accounting registers for the property of a small enterprise);
accounting form using accounting registers for the property of a small enterprise.

4.1. Simple Form of Accounting

22. Small enterprises that carry out a small number of business transactions (as a rule, no more than thirty per month), and do not carry out production of products and work associated with large expenditures of material resources, can keep records of all transactions by registering them only in the Book (journal) of accounting facts of economic activity (hereinafter referred to as the Book) in Form N K-1 (Appendix 1 to these Standard Recommendations).

Along with the Book for accounting for settlements of wages with employees for income tax with the budget, a small enterprise must also maintain a payroll record sheet in Form N B-8 (Appendix 10 to these Model Recommendations).

The book (Form N K-1) is a register of analytical and synthetic accounting, on the basis of which it is possible to determine the availability of property and funds, as well as their sources, in a small enterprise as of a certain date and to prepare financial statements.

The book is a combined accounting register that contains all the accounting accounts used by a small enterprise and allows you to keep track of business transactions on each of them. At the same time, it must be sufficiently detailed to justify the content of the relevant balance sheet items.

A small enterprise can maintain a Book in the form of a statement, opening it for a month (if necessary, using loose leaves to record transactions on accounts), or in the form of a Book in which transactions are recorded throughout the reporting year. In this case, the Book must be laced and numbered. On the last page, the number of pages it contains is recorded, which is certified by the signatures of the head of the small enterprise and the person responsible for maintaining accounting records in the small enterprise, as well as the seal of the small enterprise.

The book opens with records of the amounts of balances at the beginning of the reporting period (the beginning of the enterprise's activities) for each type of property, liabilities and other funds for which they are available.

Then, in column 3 “Content of operations”, the month is recorded and, in chronological order, in a positional manner, on the basis of each primary document, all business transactions of this month are reflected.

In this case, the amounts for each transaction registered in the Book in the column “Amount” are reflected using the double entry method simultaneously in the columns “Debit” and “Credit” of the accounts of the corresponding types of property and the sources of their acquisition.

During the month, on account 20 “Main production” in the column “Production costs - debit”, costs for the production of products (works, services) are collected. At the end of the month, these costs in the amount attributable to products (work, services) sold during the month are written off to the debit of account 46 “Sales”, reflected respectively in the columns of the Book “Production costs - credit” and “Sales - debit”, at the same time, in column 3 of the Book “Content of the operation” an entry is made - “Costs for the production of sold products are written off.”

The financial result from the sale of products (works, services) is revealed as the difference between the turnover shown in the column “Sales - credit” and the turnover shown in the column “Sales - debit”.

The identified result is reflected in the Book as a separate line:

in column 3 the entry “Financial result for the month” is made;
in the columns "Amount", "Sales - debit" (if a profit is received) and "Profit and its use - credit" or "Sales - credit" (if a loss is received) and "Profit and its use - debit" the amount of the financial result for month.

At the end of the month, the total amounts of turnover on debit and credit of all accounts of funds and their sources are calculated, which must be equal to the total of funds shown in column 4.

After calculating the total debit and credit turnover of funds and their sources (accounting accounts) for the month, the balance for each type (account) is displayed on the 1st day of the next month.

4.2. Accounting form
using accounting registers
small business property

23. A small enterprise engaged in the production of products (works, services) may use the following accounting registers to record financial and business transactions, the forms of which are given in the appendices to these Standard Recommendations:

Statement of accounting of fixed assets, accrued depreciation charges - form N B-1 (Appendix 2);
Statement of accounting of inventories and goods, as well as VAT paid on valuables - form N B-2 (Appendix 3);
Production cost accounting sheet - form N B-3 (Appendix 4);
Statement of accounting of cash and funds - form N B-4 (Appendix 5);
Statement of accounting of settlements and other transactions - form N B-5 (Appendix 6);
Sales accounting sheet - form N B-6 (payment) (Appendix 7);
Statement of accounting of settlements and other operations - form N B-6 (shipment) (Appendix 8);
Statement of settlements with suppliers - form N B-7 (Appendix 9);
Payroll record sheet - form N B-8 (Appendix 10);
Sheet (chess) - form N B-9 (Appendix 11).

24. Each statement, as a rule, is used to record transactions on one of the accounting accounts used.

The amount for any transaction is recorded simultaneously in two statements: in one - according to the debit of the account, indicating the number of the account being credited (in the column "Corresponding account"), in the other - according to the credit of the corresponding account and a similar entry of the number of the debited account. In both statements, in the columns “Content of the operation” (or characterizing the operation), an entry is made based on the forms of primary accounting documentation about the essence of the transaction performed or explanations, codes, etc.

Fund balances in separate statements must be verified with the corresponding data from the primary documents on the basis of which the entries were made (cash reports, bank statements, etc.).

A generalization of the monthly results of the financial and economic activities of a small enterprise, reflected in the statements, is made in a statement (checkerboard) in form N B-9, on the basis of which the turnover statement is compiled:

This turnover sheet is the basis for drawing up the balance sheet of a small enterprise.

All applicable statements indicate the month in which they are filled out, and, if necessary, the name of the synthetic accounts. At the end of the month, after calculating the total turnover, the statements are signed by the persons who made the entries.

Changes in turnover in the current month for transactions relating to previous periods are reflected in the accounting registers of the reporting month with an additional entry (decrease in turnover - red).

Errors in statements are corrected by crossing out the incorrect text or amount and writing the correct text or amount above the crossed out. Cross out with a thin line so that the incorrect entry can be read.

Any correction of an error in the relevant statement must be indicated by the inscription “Corrected” indicating the date and confirmed by the signature of the person responsible for maintaining accounting records in a small enterprise.

Statement of accounting of fixed assets, accrued depreciation charges (B-1)

25. The statement in form N B-1 is a register of analytical and synthetic accounting of the presence and movement of fixed assets (account 01 “Fixed assets”), as well as the calculation of depreciation amounts (account 02 “Depreciation of fixed assets”).

Data on fixed assets is recorded in statements in a positional manner for each object separately.

Every month, if there is movement of fixed assets, the amounts of their turnover are calculated and the balance of fixed assets is displayed on the 1st day of the month following the reporting month.

The movement of fixed assets within a small enterprise is not reflected in the statement.

To control the amounts of accrued depreciation using the accelerated method and from the beginning of operation of fixed assets for all fixed assets, the statement provides corresponding columns for accounting for depreciation with an accrual total.

The statement data on the amounts of accrued depreciation charges is used to reflect operations on their movement in statements in forms No. B-3 and B-4.

If a small enterprise has a significant number of fixed assets, it can keep records of them using primary form N OS-6 “Inventory card for recording fixed assets.” Based on the final data of the cards for recording the movement of fixed assets (OS-8), a consolidated record of the movement of fixed assets is kept under account 01 “Fixed Assets” in the statement in Form N B-1.

In this case, depreciation charges are calculated in development table No. 6 or No. 7 of the journal-order form of accounting.

Statement of inventory and goods, as well as VAT paid on values (B-2)

26. The statement in form N B-2 is intended for analytical and synthetic accounting of inventories, finished products and goods reflected in accounts 10 “Materials” and 41 “Goods”, as well as amounts of value added tax on acquired material assets (account 19 "Value added tax on acquired assets").

The statement is opened for a month and is maintained by financially responsible persons (or in the accounting department) separately for production inventories and goods in the context of all types of valuables, regardless of whether or not there was movement of certain valuables during the reporting month.

The cost of valuables is determined and reflected in the statement based on the costs of the purchase price, transportation costs, and surcharges specified in the suppliers’ settlement documents.

If there are two or more financially responsible persons at the enterprise who keep records of valuables using statements in Form N B-2, the accounting department, based on the specified statements, draws up a statement in Form N B-2 for a consolidated accounting of the presence and movement of valuables for the month in for the small enterprise as a whole.

Data on the release of materials and goods into production and sale are recorded from the statement in form N B-2 (or consolidated), respectively, in the statement in form N B-3 “Accounting for production costs” or N B-6 “Accounting for sales”.

Separately from commodity and material assets, the statement reflects in a separate line the VAT paid (due for payment) and subsequently attributed to the reduction of payments to the budget.

Production cost accounting sheet (B-3)

27. The statement in form N B-3 is used for analytical and synthetic accounting of costs for the production of products (performing work, providing services) and costs for capital investments, recorded respectively in accounts 20 “Main production” and 08 “Capital investments” (for accounting capital investments, a separate statement is opened in Form N B-3).

Accounting for the costs of production of products (works, services) is organized by production in the context of manufactured products (works, services).

Costs on the debit of account 20 “Main production” are collected from the credit of various accounts based on data contained in other statements (B-2, B-4, B-5, etc.), and directly from individual primary documents.

In one statement, you can keep separate records of costs for the production of products (works, services) by their types and for production management (overhead costs). At the end of the month and calculation of all costs (according to column 11), the total amount of management costs can be distributed according to the types of products produced or completely written off as the costs of sold products, works and services. In the first case, entries are made in the 11-fold column on the line “Total management costs (overheads)” and in black on the lines (objects) of accounting for the costs of manufactured products (works, services).

When writing off costs for sold products (work, services), they are debited to account 46 “Sales” and reflected in column 16 “Sold”.

By determining the costs of products (works, services) completed by production, their actual cost is revealed, which is written off from the credit of account 20 “Main production” to the debit of the corresponding accounts for the areas of use of the products (works, services) - to the warehouse (account 41 “Goods”) , implementation (account 46 “Implementation”) and others.

Costs attributable to unfinished products are listed on account 20 by production (type of product) as work in progress.

The balances of work in progress at the beginning of the month are shown in the statement according to the relevant data in the statement in Form N B-3 for the previous month, and the balance at the end of the month is determined by acts of inventory of work in progress or by accounting data.

Statements of cash and funds accounting (B-4) and accounting of settlements and other transactions (B-5)

28. A statement in Form N B-4 is used by a small enterprise to account for cash and funds, which are kept in the following accounting accounts: 02 “Depreciation of fixed assets”, 50 “Cash”, 51 “Currency account”, 52 “Currency account” , 80 “Profits and losses”, 85 “Share capital” and 88 “Retained earnings (uncovered loss)”.

A statement in Form N B-5 is used to record transactions on accounting accounts, divided into subaccounts and requiring accrual accounting of balances or debts in subaccounts and their types: 55 "Other bank accounts", 58 "Financial investments", 76 " Settlements with various debtors and creditors", 68 "Settlements with the budget", 69 "Settlements for insurance", 90 "Loans and other borrowed funds".

Reception and issuance of funds, registration of receipt and expenditure documents, maintenance of a cash book, and preparation of a report on cash transactions are carried out in accordance with the generally established procedure.

Entries in the statement of cash accounting for transactions on the current account and other bank accounts are made on the basis of bank statements and documents attached to them. The execution and registration of transactions on the current account is carried out in the manner established by the relevant regulations of the Central Bank of the Russian Federation.

Entries in the statement of accounting for settlements with accountable persons and other debtors and creditors are kept in a positional manner, displaying at the end of the month the expanded balance of debt to a small enterprise - debit of the account and debt of the small enterprise - credit of the account for each debtor and creditor based on data from primary documents.

When using one statement form to reflect transactions recorded on several accounting accounts, the required number of lines is allocated to each of them in the statement and its number and name are written in the “Base” column.

Next, the types of debt, debtors and creditors are recorded in the same column (for example: account 68 “Settlements with the budget”, below - income tax on employees; income tax, etc.), and then in a positional manner against each debtor and creditor - balance and movement of funds on them for the month. At the end of the month, for each account, the totals of debit and credit turnover are calculated and the balance is displayed on the first day of the month following the reporting one.

Entries of transactions in account 80 “Profits and losses” (taking into account that transactions on the use of profits are also reflected in this account) should be made in the following order: the balance at the beginning of the reporting month should be recorded in detail, on the credit of the account - the amount of profit, detailed by type, with the beginning of the year before the reporting month; by debit - the amount of profit used, expanded by area, from the beginning of the year to the reporting month.

The transactions of the current month to form the financial result are recorded in the same order: on the debit side - losses from sales and expenses from non-operating operations, and on the credit - profit from sales and income from non-operating operations. At the end of the month, a “Total” entry is made and the overall financial result for the month is calculated.

After this, transactions are reflected by their types for the month based on the use of profit.

Statement of sales accounting (B-6 payment) and accounting of settlements and other operations (B-6 shipment)

29. A small enterprise, depending on the applied procedure for determining the financial result for tax purposes, uses different versions of the statement in Form N B-6 to account for sales (settlements with customers) - when determining the result:

when using the accrual method - as products (works, services) are shipped (fulfilled) to buyers (customers) and payment documents are submitted to the bank institution - form N B-6 (shipment);
when using the cash method - as the buyer (customer) pays for settlement documents and funds are received in the current account - form N B-6 (payment).

When shipping or releasing products (work, services) to a buyer (customer), entries in the statements are made in a positional manner for each account (buyer, type of product). The columns “Sent for sale of products (works, services) of the reporting month” reflect the cost of shipped (dispensed) products (works, services) from the credit of the inventory accounts or production costs and its cost at the selling price according to the invoice presented to the buyer (customer) ).

A. Statement in form N B-6 (shipment)

30. Accounting for settlements with customers (accounts receivable) - account 62 "Settlements with buyers and customers" and accounting for sales of products (works, services) - account 46 "Sales" in the statement in form N B-6 (shipment) are combined.

The financial result when using this statement is determined as the difference between the data in the column “Sent for the sale of products (works, services) of the reporting month - at selling prices and actual cost.”

Unpaid receivables are listed in the statement at selling prices, and in the statement (checkerboard) in Form N B-9, settlements are accounted for using account 62 “Settlements with buyers and customers”.

B. Statement in form N B-6 (payment)

31. The financial result in a small enterprise using this statement is determined as the difference between the data in the columns “Paid at the selling price” and “Paid at the actual cost”.

In the case when the actual cost of products sold (work, services) is calculated not for each type (account), but for the month as a whole, it is determined as the total of the actual cost of the balance at the beginning of the month and those shipped for the current month minus the actual cost valuables and services not paid for at the end of the month.

The actual cost of products (work, services) unpaid at the end of the month is calculated as the product of its cost at selling prices by a percentage determined as the ratio of the sum of the actual cost of products (work, services) at the beginning of the month and shipped for the month to their cost at selling prices prices.

At the end of the month, entries in the statement (chessboard) in form N B-9 are made from this statement only in part of the cost of sold products (work, services) from the column “Paid at the selling price” (credit to account 46 “Sales”).

The identified financial result in the statement on Form N B-6 (payment) in the column “Profit for the month” is used to record transactions on account 80 “Profits and Losses” in the statement on Form N B-4.

The debit balance of account 46 “Sales” (column of the statement “Balance at the end of the month”) shows the balance of shipped products (works, services) not paid by buyers and customers at the end of the month.

Statement of settlements with suppliers (B-7)

32. The statement in Form N B-7 is used to record settlements with suppliers, recorded in account 60 “Settlements with suppliers and contractors”. The statement is opened by transferring the company's debt balances by supplier accounts from the statement for the previous month.

In the credit statement of account 60 “Settlements with suppliers and contractors”, the data of suppliers’ and contractors’ invoices for work and services performed, as well as for material assets received, are recorded in a positional manner.

The debit reflects transactions for paying invoices of suppliers and contractors (credit of accounts 51 “Current account”, 55 “Special accounts in banks” and others).

Payroll record sheet (B-8)

33. The statement in form N B-8 is intended to record settlements with employees of a small enterprise for wages, recorded on account 70 “Payments for wages”. The section of the statement “Credit (accrued)” reflects the amounts accrued to employees of a small enterprise (both on staff and not on staff) for wages (including bonuses) for work performed, calculated on the basis of the systems and forms of remuneration adopted by the enterprise, bonuses, additional payments and other payments provided for by current legislation. Remuneration is grouped in statements by categories of workers, accounting objects, and types of production.

At the same time, all deductions are calculated from accrued amounts for wages of employees in the section “Debit (withheld)” in accordance with current legislation (income tax, amounts of advances issued, amounts not returned by accountable persons in a timely manner, amounts under writs of execution in favor of various organizations and others persons) and the amount to be paid to employees is determined.

The statement is also a payment document and is intended for processing the payment of wages to employees of a small enterprise.

If there are amounts of wages not issued to employees of a small enterprise (after 3 working days from the date established for its payment), an entry is made in the column of this statement “Receipt for receipt”: “Deposited”, and the specified amount is transferred to each employee (by entry positional method) in the statement of the next month in column 4 “Balance of amounts for wages at the beginning of the month.”

If the enterprise has more than 10 employees (including those who are not on the staff of the small enterprise), it is recommended to keep records of accrued amounts of wages and deductions from them in payslips according to standard forms N T-49 "Calculation and payroll" and T-51 "Payroll". In this case, the summary of transactions on account 70 “Calculations for wages” is made in a statement in Form N B-8 based on data from standard statements.

The statement in Form N B-8 also determines the amount of deductions for social needs (to state social insurance bodies, the Pension Fund, the state employment and health insurance fund, etc.) in the prescribed manner from the amounts of wages of employees.

Based on this statement, turnover on the credit of account 69 “Insurance settlements” is reflected in the “Credit” column of statement No. B-5 and in the “Debit” column of the statement in form No. B-3 “Accounting for production costs”.

Sheet (chess) N B-9

34. Accounting for business transactions in a small enterprise that uses an accounting form based on the use of accounting registers for the property of a small enterprise is completed at the end of the month by calculating the totals of turnover in the applicable statements and mandatory transfer of them to the statement (checkerboard) in form N B-9.

The statement in form N B-9 is a synthetic accounting register and is intended to summarize current accounting data and mutual verification of the correctness of the entries made in the accounting accounts.

The statement opens for each month and serves to record data on the debit and credit of each account separately.

In the statement, accounts are arranged vertically in ascending order, and horizontally - in order of increasing statement numbers.

The statement in Form N B-9 is first filled out by transferring credit turnover from the applicable statements (the data in the column “Corresponding account” is used) and posting them to the debit of the corresponding accounts.

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

The identified 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.

Debit and credit turnover for each applicable account are transferred to the turnover sheet, in which the balance for each account is calculated as of the first day of the month following the reporting month.

5. Accounting statements of a small enterprise

35. A small enterprise draws up and submits financial statements in the manner prescribed by the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n and the Regulations on accounting “Accounting statements of an organization” (PBU 4 /98).

36. The annual financial statements include:

a) Balance sheet - form N 1;

b) Profit and loss statement - form No. 2;

c) explanations to the balance sheet and profit and loss statement:

Statement of capital flows - form N 3;

Cash flow statement - form N 4;

Appendix to the balance sheet - form No. 5;

Explanatory note;

Order of the Ministry of Finance of the Russian Federation dated November 12, 1996 N 97, which approved standard forms of financial statements N 1 - N 5, became invalid on January 1, 2000 due to the publication of Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 N 4n.

d) Report on the use of budgetary allocations by the organization - form N 2-2 (approved by letter of the Ministry of Finance of Russia dated June 27, 1995 N 61) and Certificate of balances of funds received from the federal budget (approved by letter of the Ministry of Finance of Russia dated September 9, 1996 N 79). These forms represent small enterprises receiving budget allocations.

Letters of the Ministry of Finance of the Russian Federation dated 06/27/1995 N 61 and dated 09/09/1996 N 79 lost force due to the publication of Order of the Ministry of Finance of the Russian Federation dated 07/10/2000 N 67n.

If the Ministry of Finance of Russia establishes other forms of reporting information on the nature of the use of budget funds, they should also be included in the financial statements.

There appears to be a typo in the official text of the document: The Decree of the Government of the Russian Federation dated December 7, 1994 has number 1355, not number 1335.

Decree of the Government of the Russian Federation dated December 7, 1994 N 1355 became invalid due to the publication of Decree of the Government of the Russian Federation dated June 12, 2002 N 409, which approved other Rules for conducting an open competition for the selection of an audit organization to carry out a mandatory annual audit.
Decree of the Government of the Russian Federation of June 12, 2002 N 409 was declared invalid by Decree of the Government of the Russian Federation of November 30, 2005 N 706, which approved the currently valid Rules for conducting an open competition for the selection of an audit organization to carry out a mandatory annual audit of an organization, the share of state property or the property of a subject of the Russian Federation in the authorized (share) capital of which is at least 25 percent.

In the given volume, small enterprises are required to conduct an independent audit of the reliability of their financial statements in accordance with the legislation of the Russian Federation, in particular, Decree of the Government of the Russian Federation of December 7, 1994 N 1335 “On the main criteria (system of indicators) of economic activity entities for which their accounting (financial) statements are subject to mandatory annual audit.”

37. In accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 19, 1998 N 34n, annual financial statements can be presented by a small enterprise in an abbreviated version.

There appears to be a typo in the official text of the document: The Regulations on accounting and financial reporting in the Russian Federation were approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998, and not July 19, 1998.

38. Annual financial statements are submitted to the addresses and deadlines in accordance with the Federal Law “On Accounting”.

The day a small enterprise submits its financial statements is determined by the date of its mailing or the date of actual transmission according to ownership.

39. The financial reporting forms provide data on the indicators provided for therein.

If one or another article (line, column) of the standard form of financial statements is not completed due to the organization’s lack of relevant assets, liabilities, or operations, this article (line, column) is crossed out.

If, when a small enterprise compiles standard forms of financial statements, it is revealed that there is insufficient data to form a complete picture of the financial position of this enterprise, as well as the financial results of its activities, then the corresponding additional indicators are included in the financial statements.

At the same time, a small enterprise has the right to submit financial reporting forms on forms prepared independently. In this case, the small enterprise must comply with the requirements stipulated by the Accounting Regulations “Accounting Reports of an Organization” (PBU 4/98). The presented forms of financial statements may not contain items due to the lack of relevant assets, liabilities, or business transactions in a small enterprise; additional indicators may be included to disclose information. In this case, the line codes for the indicators provided in the standard forms and saved by the small enterprise when filling out, as well as the total indicators and line codes of sections and groups of balance sheet items, must be saved.

40. When preparing financial statements, you should be guided by the Instructions on the procedure for filling out forms of annual financial statements and other instructions approved by the Ministry of Finance of the Russian Federation.

Ministry of Finance of the Russian Federation (5 KB)

SHEET
ACCOUNTING FOR SETTLEMENTS WITH SUPPLIERS

Form N B-8

Form in MS-Excel format (5 KB)

SHEET
WAGE ACCOUNTING

Form N B-9

Form in MS-Excel format (5 KB)

LIST (CHESS)

The current legislation of the Russian Federation establishes the following rules and requirements for the organization and maintenance of accounting by legal entities, regardless of their legal form.

Basic accounting rules

Accounting requirements

double entry
development of a working chart of accounts
in the currency of the Russian Federation - in rubles
documentation in Russian
separate accounting of current costs and capital investments
formation of accounting policies

Accounting policy

Assumptions are made:

property isolation
continuity of the organization's activities
sequence of application of accounting policies
temporary certainty of facts of economic activity

Must meet the requirements:

completeness
prudence
priority of content over form
consistency
rationality

Documentation of business transactions

primary accounting documents for all business transactions
requirements of the chief accountant for documentation
mandatory for everyone
required details

Accounting registers

forms are developed and recommended by the Ministry of Finance and other executive authorities

Valuation of property and liabilities

in monetary terms
purchased for a fee - in the amount of actual acquisition costs
received free of charge - at market value on the date of registration
produced in the organization itself - at the cost of its production
received as a contribution to the authorized capital - at an agreed price

Inventory of property and liabilities

mandatory to ensure the reliability of accounting and reporting data
Documented confirmation of the condition and assessment
the procedure is determined and approved by the manager

1. Accounting is carried out only on the basis primary accounting documents which must be compiled when conducting business transactions and comply with unified standard forms, approved by the State Statistics Committee of the Russian Federation, and in their absence, developed by the organization itself with the presence of mandatory details.

When developing document forms yourself, samples of them must be attached to the Regulations on Accounting Policies. The head of the organization should demand from the accounting service strict compliance with the rules for drawing up primary documents (this issue will be discussed in detail below).

2. Using a standard chart of accounts (on the basis of which a small enterprise can independently create its own working chart of accounts).

A chart of accounts is a systematic list of accounts used in accounting practice.

Each account is designed to reflect specific accounting objects. On the basis of primary documents, accounts accumulate and systematize current data only on homogeneous business transactions.

Currently, all organizations are required to be guided by the Chart of Accounts for accounting of financial and economic activities of organizations (hereinafter referred to as the Chart of Accounts) and the Instructions for its application (hereinafter referred to as the Instructions for the application of the Chart of Accounts), approved by the Order of the Ministry of Finance of Russia dated October 31, 2000. No. 94 n.

Based on the Chart of Accounts and the Instructions for using the Chart of Accounts, the organization approves a working chart of accounts containing a complete list of synthetic and analytical accounts (including subaccounts) necessary for accounting. A similar requirement is established in Art. 6 of the Accounting Law.

To account for specific transactions, an organization can, in agreement with the Russian Ministry of Finance, enter additional synthetic accounts into the Chart of Accounts using free account numbers.

The subaccounts provided for in the working chart of accounts are used by the organization based on the requirements of the management of the organization, including the needs of analysis, control and reporting. An organization can clarify the content of subaccounts given in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

In other words, a working chart of accounts is developed by an organization based on the specifics of its activities, which should be reflected in it, and it should be convenient for analyzing the activities of the enterprise.

It should be noted that it would be more prudent for enterprises to leave in their working chart of accounts those accounting accounts that can be used in the future, and to exclude only accounts that are clearly not typical for them.

The presence of such accounts does not oblige you to anything, since they will not be used in work, but if the need arises for them, you will not have to make changes to the existing appendices to the order on accounting policies.

Standard recommendations for organizing accounting (Order of the Ministry of Finance of the Russian Federation dated December 21, 1998 No. 64n) advise using a working chart of accounts, which will allow you to keep track of funds and their sources in accounting registers for main accounts and thereby ensure control over the availability and safety property, fulfillment of obligations and reliability of accounting data.

Simplified chart of accounts for small businesses (provided for by the Standard Recommendations for Organization of Accounting)

Chapter	Account name	Number accounts
Fixed assets and other non-current assets	Fixed assets	01
	Depreciation of fixed assets	02
	Investments in non-current assets	08
Productive reserves	Materials	10
Productive reserves	Value added tax on purchased assets	19
Production costs	Primary production	20
Finished products, goods, sales	Goods	41
Finished products, goods, sales	Sales	90
Cash	Cash register	50
	Current accounts	51
	Currency accounts	52
	Special bank accounts	55
	Financial investments	58
Calculations	Settlements with suppliers and contractors	60
	Calculations for taxes and fees	68
	Calculations for social insurance and security	69
	Payments to personnel regarding wages	70
	Settlements with various debtors and creditors	76
Financial results and use of profits	Profit and loss	99
Capital and reserves	Authorized capital	80
	Extra capital	83
	Retained earnings (uncovered loss)	84
Bank loans and financing	Calculations for short-term loans and borrowings	66

Example: In a small enterprise, taking into account the specifics of its activities and the fact that a large number of intangible assets and expenses for research, development and technological work are registered with the enterprise, there is a need to open a separate accounting account to summarize information about the presence and movement of intangible assets. However, the standard Chart of Accounts for small businesses does not provide for such an account. Therefore, the management of the enterprise decided to introduce account 04 “Intangible assets” into the working chart of accounts to record information on the presence and movement of the organization’s intangible assets, as well as on the organization’s expenses for research, development and technological work. This decision was reflected in the order on the accounting policy of the enterprise.

3. Carrying out an inventory to verify accounting and reporting data and document them.

When determining the procedure for conducting an inventory and methods for assessing types of property and liabilities, a small enterprise is guided by the Methodological Guidelines for Inventorying Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

During the inventory, the presence, condition and assessment of the organization's property and liabilities are checked and documented. It is necessary to ensure the reliability of accounting and reporting data.

All property of a small enterprise, regardless of its location, including those listed on off-balance sheet accounts, and all types of financial obligations are subject to inventory. Also, as a rule, the forms and timing of scheduled and unscheduled inventories are approved.

Inventory is required:

when transferring property for rent, redemption, sale;

when transforming a state or municipal unitary enterprise;

before preparing annual financial statements;

when changing financially responsible persons;

when facts of theft, abuse or damage to property are revealed;

in the event of a natural disaster, fire or other emergency situations caused by extreme conditions;

during reorganization or liquidation of the organization.

The number of inventories in the reporting year, the date of their conduct, the list of inventory items are approved by the head of the organization in its accounting policies. To carry out inventories, an inventory commission is created by order of the manager. The commission consists of a chairman (who is the head of the organization or his deputy) and members (chief accountant, lawyer, heads of departments). The absence of at least one member of the commission during the inventory serves as grounds for declaring the inventory results invalid.

Inventory of material reserves is carried out on the basis of the order of the manager (form No. INV-22). Before checking the actual availability of property, the inventory commission receives the latest reports on the movement of inventories at the time of inventory. Financially responsible persons give receipts stating that by the beginning of the inventory, all expenditure and receipt documents for property were submitted to the accounting department or transferred to the commission and all valuables received under their responsibility were capitalized, and those disposed of were written off as expenses.

The inventory is carried out in the presence of financially responsible persons. Information about the actual availability of material reserves is entered into the inventory list of inventory items (form No. INV-Z).

If discrepancies are identified between the actual quantity of inventories and their accounting data, a matching statement is drawn up (form No. INV-19), in which only the discrepancies between the actual availability of inventories and their quantity listed according to accounting data are entered.

Excess inventories identified during the inventory are accounted for by the organization at market value on the date of the inventory, and the corresponding amount is credited to the financial results.

If the results of the inventory revealed a shortage of inventories or their damage within the limits of natural loss, these amounts are charged to production or distribution costs (expenses).

If, based on the results of the inventory, a shortage of inventories or their damage in excess of the norms of natural loss was revealed, then the amounts of the shortage in excess of the norms are reimbursed at the expense of the guilty persons.

If the guilty persons are not identified or the court refuses to recover damages from them, then the amount of shortage of property and its damage is written off to the financial results of the organization.

4. Keeping records of property, liabilities and business transactions of the organization:

continuously from the moment of its registration as a legal entity until liquidation or reorganization;

without any omissions or withdrawals with timely registration in the accounts of all transactions and inventory results;

by double entry on related accounting accounts in chronological order.

For example, in accounting accounts, the process of receipt of purchased materials into an organization is linked to the expenditure of funds paid to the seller of these materials. This method of recording reveals their economic content and allows for a more in-depth study of the economic activities of organizations.

Control over the entire set of objects in accounting is carried out by comparing the resources that contain economic benefits with the sources of their formation. This comparison is called balance generalization. Balance sheet generalization is characterized by the equality of the total amount of types of active property and rights and the sum of the sources of their formation. This equality is constantly maintained. Balance sheet generalization allows for strict control over the availability and use of assets of any business entity.

5. Correspondence of analytical accounting data to turnovers and balances on synthetic accounting accounts.

6. Organization of separate accounting:

property owned by this organization and property of other legal entities owned by it;

current costs of production and capital investments.

7. Maintaining accounting records of property, liabilities and business transactions in the currency of the Russian Federation - in rubles.

Entries on foreign currency accounts and transactions in foreign currency are made in rubles, recalculated at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments.

8. Valuation of property and liabilities.

According to the Federal Law on Accounting: the assessment of property acquired for a fee is carried out by summing up all the actual costs incurred for its purchase; valuation of property received free of charge - at market value on the date of its recording; valuation of property produced in the organization itself - at the cost of its production.

The use of other valuation methods is permitted in cases provided for by the legislation of the Russian Federation, as well as regulations of the Ministry of Finance of the Russian Federation and bodies granted by federal laws the right to regulate accounting.

Valuation methods used in accounting:

at the actual cost of acquisition;

at replacement cost;

at the possible cost of sale or redemption;

at a discounted price.

The first method is usually used in relation to assets or liabilities acquired by an organization, as well as products produced by the organization, work performed, services provided, goods purchased. The second, third and fourth valuation methods are used when preparing financial statements, subject to certain conditions for the presentation of such statements.

Actual cost acquisitions. Assets are carried at the amount of cash or cash equivalents paid for them, or at the fair value offered for them at the time of their acquisition. Liabilities are recorded at the amount of proceeds received in exchange for the debt obligation or, in some cases (for example, income taxes), at the amount of cash or cash equivalents expected to be paid in the normal course of business.

Replacement cost. Assets are stated at the amount of cash or cash equivalents that would be paid if the same or equivalent asset were purchased currently. Liabilities are stated at the undiscounted amount of cash or cash equivalents that would be required to settle the obligation currently.

Possible sale price (redemption), (liquidation value). Assets are stated at the amount of cash or cash equivalents that could currently be obtained from the sale of the asset under normal circumstances. Liabilities are stated at their settlement value; that is, the undiscounted amount of cash or cash equivalents that would be expected to be spent to satisfy obligations in the normal course of business.

Discounted (present) value. Assets are stated at the present value of the future net cash flows that the asset is expected to generate in the normal course of business. Liabilities are stated at the present value of future net cash outflows expected to be required to settle the obligations in the normal course of business.

Discounting value is based on the reality that a certain amount of money is worth more today than it will be in the future, one or more years from now, because it can be used to earn interest income.

The discounted amount is determined using the compound interest formula depending on the interest rate taken into account and the number of time periods.

9. Documentation of property, liabilities and other facts of economic activity, maintenance of accounting registers and financial statements are carried out in Russian.

Every fact of economic life occurring at the enterprise is subject to documentary confirmation

The procedure for documenting business transactions in accounting and storing primary documents is determined by the Law “On Accounting” and the Regulations on Accounting and Financial Reporting in the Russian Federation.

Documents consist of individual elements called details. They record the qualitative details-signs and formations of details - indicators characterizing the facts of economic life.

As a rule, an economic indicator is represented by several attribute attributes and one basis attribute.

Details are divided into constant and variable. Constants include details that never change within an enterprise or for a long time. This is the name and address of the enterprise, current account number, warehouse or workshop number, employee personnel numbers, etc.

The set of details of a document determines its form. Only correctly executed documents, drawn up in accordance with the form adopted for this category of documents, in which all the details are filled in that provide them with the force of law, are accepted for registration.

The process of reflecting transactions performed by an economic entity in primary documents is usually called documenting business transactions. Primary accounting documents containing reliable data serve as the basis for recording in accounting registers.

When preparing documents for recording their data in the appropriate registers, they are checked from the point of view of the legality of the fact of economic life and its expediency, the completeness and correctness of filling in all details, the authenticity of signatures, the clarity and accuracy of registration, the correctness of digital data records, the results of arithmetic operations performed during registration documents.

The organization of accounting at an enterprise is unthinkable without creating an optimal document flow chart, compiled on the basis of studying management and production processes.

The movement of documents from the moment of their origin (reception) until they are deposited in the archive after processing and recording is called document flow.

By approving the rules of document flow and the technology for processing accounting information, a small business enterprise establishes the procedure and schedule for processing documents and determines the persons responsible for processing.

There are three main documentation streams:

documents arriving from other organizations (incoming);

documents sent to other organizations (outgoing);

documents created and used by employees within the enterprise (internal).

The chief accountant of the enterprise draws up a document flow schedule in the form of a diagram or list of works on the creation, verification and processing of documents performed by engineering, commercial, and accounting services, indicating deadlines.

Managers of enterprises bear personal responsibility for the documentary fund of the enterprise.

Documents at the enterprise are stored in accordance with the rules established by the Main Archival Department, but not less than 5 years, and personal accounts of the enterprise's employees - 75 years.

As a result of analyzing the content of accounting documents, three main accounting actions are performed:

valuation;

identification in time;

classification in the nomenclature of the chart of accounts (correspondence of accounts), which is indicated on documents.

10. According to the Federal Law "On Accounting", the head of a small enterprise bears responsibility for organizing accounting in small enterprises and compliance with the law. He is obliged to create the necessary conditions for correct accounting.

In accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998, No. 34 n (as amended on March 26, 2007, No. 26 n), the head of an enterprise can:

form an accounting service in the form of a special unit headed by a chief accountant;

add an accountant position to the staff;

transfer on a contractual basis the maintenance of accounting to a centralized accounting department, a special organization or a specialist accountant;

maintain accounting records personally.

11. The chief accountant is appointed and dismissed based on the order of the head of the enterprise and reports directly to him.

The chief accountant is responsible for the formation of accounting policies, methodology and accounting; timely submission of complete and reliable financial statements to regulatory organizations. If a small enterprise does not have a cashier position on staff, then the chief accountant has the right to perform these functions part-time. To do this, a special order from the manager must be issued, copies of which must be submitted to the servicing banks.

In case of disagreements between the head of the organization and the chief accountant regarding the implementation of certain business transactions, the primary accounting documents for them can be accepted for execution with a written order from the head of the organization, who bears full responsibility for the consequences of such transactions.

Legal relations between the head of the organization and the chief accountant

According to the Law of the Russian Federation “On Accounting” “...Responsibility for organizing accounting in organizations and compliance with the law when carrying out business transactions lies with the heads of organizations” (clause 1 of article 6)
	emphasizes that responsibility for violation of the legislation of the Russian Federation on accounting lies with “the heads of the organization and other persons responsible for organizing and maintaining accounting records,” i.e. thereby automatically recognizing the joint and several liability of the manager and chief accountant
ARTICLE 1 Part 3	states that one of the main tasks of accounting is “preventing negative results of economic activity”, therefore, the chief accountant can automatically be held accountable, at best, along with the manager, not only for criminal offenses, but also simply for senseless or risky instructions from the manager
ARTICLE 9 Part 3	indicates that “documents used to document business transactions with funds are signed by the head of the organization and the chief accountant”
ARTICLE 10.2	imposes, in essence, full responsibility only on the chief accountant, since it assumes that “the correct reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them”
ARTICLE 10.4	imposes a new, previously unknown to our accountants, responsibility for maintaining trade secrets
	emphasizes that the chief accountant “is responsible for developing accounting policies, maintaining accounting records, and timely submission of complete and reliable financial statements,” i.e. the legislator, in essence, places all responsibility for accounting, its organization and accuracy on the chief accountant, and this responsibility is sharply increased, since in the Accounting Regulations “Accounting Policy of the Enterprise”, approved by order of the Ministry of Finance of the Russian Federation dated 09.12.1998 No. 60n stated that “The accounting policy of an enterprise is formed by the chief accountant and approved by the manager (clause 2.1). The law also imposes this responsibility on managers
	assigns three more responsibilities to the chief accountant, which automatically entail his responsibility: “the chief accountant ensures compliance of ongoing business operations with the legislation of the Russian Federation, control over the movement of property and fulfillment of obligations; the requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization; Without the signature of the chief accountant, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution."
POINT 2 ST. 9	The Law of the Russian Federation “On Accounting” requires the impossible from the chief accountant, since only primary documents are allowed for accounting if they are drawn up on forms contained in albums of unified forms of primary accounting documentation, and documents whose forms are not provided in these albums must contain the following mandatory details: a) name of the document; b) date of preparation of the document; c) the name of the organization on whose behalf the document was drawn up; d) content of the business transaction; e) measures of business transactions in physical and monetary terms; f) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution; g) personal signatures of these persons.

Document's name

Order of the Ministry of Finance of the Russian Federation dated December 21, 1998 N 64n

Publication source

"Financial newspaper" (Regional issue), N 5, 1999,

"Economics and Life", N 6, 1999 (up to appendix 8 inclusive),

"Rossiyskaya Gazeta" ("Departmental Supplement"), N 48,

13.03.1999,

"Accounting", N 3, 1999,

"Regulatory acts on finance, taxes, insurance and

Accounting", No. 3, 1999

Document Note

ConsultantPlus: note.

The document begins to be valid on 01/01/1999.

According to the conclusion of the Ministry of Justice of the Russian Federation, this document does not require state registration. - Letter of the Ministry of Justice of the Russian Federation dated January 14, 1999 N 302-VE ("Economy and Life", N 4, 1999; "Bulletin of the Ministry of Justice of the Russian Federation", N 2, 1999).

Document text

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER

SMALL BUSINESS

1. Approve the attached Standard Recommendations for organizing accounting for small businesses.

Minister of Finance

Russian Federation

M.ZADORNOV

Approved

By order

Ministry of Finance

Russian Federation

dated 12/21/98 N 64n

ON ORGANIZING ACCOUNTING FOR ENTITIES

SMALL BUSINESS

1. General Provisions

ConsultantPlus: note.

Federal Law dated June 14, 1995 N 88-FZ "On state support of small businesses in the Russian Federation" became invalid on January 1, 2008 due to the adoption of Federal Law dated July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" Federation". Article 7 of this Law provides for the possibility of using a simplified accounting system for small enterprises carrying out certain types of activities.

Citizens carrying out entrepreneurial activities without forming a legal entity keep records of income and expenses in the manner established by the tax legislation of the Russian Federation.

ConsultantPlus: note.

The head of a small enterprise can, depending on the volume of accounting work:

a) create an accounting service as a structural unit headed by a chief accountant;

b) add an accountant position to the staff;

c) transfer, on a contractual basis, the maintenance of accounting to a specialized organization (centralized accounting) or to a specialist accountant;

d) keep accounting records personally.

4. The accounting policy adopted by a small enterprise is approved by order or order of the person responsible for the organization and state of accounting.

In this case it is affirmed:

working Chart of Accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;

forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal accounting reporting;

the procedure for conducting an inventory and methods for assessing types of property and liabilities;

document flow rules and accounting information processing technology;

the procedure for monitoring business transactions, as well as other decisions necessary for organizing accounting.

5. The initial stage of accounting is the complete documentation of all business transactions by compiling certain media of primary accounting information.

A unified journal-order form of accounting for enterprises, approved by letter of the USSR Ministry of Finance dated March 8, 1960 N 63;

Journal-order form of accounting for small enterprises and business organizations, approved by letter of the USSR Ministry of Finance dated June 6, 1960 N 176.

A simplified form of accounting in accordance with these Standard Recommendations.

At the same time, a small enterprise can independently adapt the used accounting registers to the specifics of its work, subject to the following:

a unified methodological basis for accounting, which assumes accounting based on the principles of accrual and double entry;

relationships between analytical and synthetic accounting data;

continuous reflection of all business transactions in accounting registers on the basis of primary accounting documents;

accumulation and systematization of data from primary documents in the context of indicators necessary for management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements.

2. Organization of accounting

ConsultantPlus: note.

In connection with the publication of the said Order, Order of the USSR Ministry of Finance dated November 1, 1991 N 56 “On approval of the Chart of Accounts for accounting financial and economic activities of enterprises and Instructions for its application” (Order of the Ministry of Finance of the Russian Federation dated December 29, 2000 N 123n) is not applied on the territory of the Russian Federation. .

Small businesses can use the following working Chart of Accounts as a guide.

Chapter	Account name	Number accounts	Type of action physically- where are you mainly social but at- is changing check
1	2	3	4
Basic funds and others non-current assets	Fixed assets	01	All types activist ness
	Depreciation of fixed assets	02	Same
	Capital investments	08	-"-
Production veins stocks	Materials	10	-"-
	Value added tax on acquired values	19	-"-
Costs for production	Primary production	20	-"-
Ready products, goods and implementation	Goods	41	-"-
	Implementation	46	-"-
Cash facilities	Cash register	50	-"-
	Checking account	51	-"-
	Foreign currency account	52	-"-
	Special bank accounts	55	-"-
	Financial investments	58	-"-
Calculations	Settlements with suppliers and contractors	60	-"-
	Calculations with the budget	68	-"-
	Insurance calculations	69	-"-
	Payroll calculations	70	-"-
	Settlements with different debtors and creditors	76	-"-
Financial results and used profit reduction	Profit and loss	80	-"-
Capital and reserves	Authorized capital	85	-"-
	Extra capital	87	-"-
	Retained earnings (uncovered lesion)	88	-"-
Loans banks and financed tion	Loans and other borrowed funds	90	-"-

Each economic entity, in accordance with the Federal Law of December 6, 2011 No. 402-FZ “On Accounting,” is required to keep accounting records (Clause 1, Article 6 of Law No. 402-FZ).

Among the measures provided for by federal laws and other regulatory legal acts of the Russian Federation used in the implementation of state policy in the field of development of small and medium-sized businesses in the Russian Federation, the legislator also named a simplified accounting reporting system for small enterprises carrying out certain types of activities (clause 3 of Art. 7 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”).

Small businesses

The criteria for classifying legal entities as small businesses (hereinafter referred to as SMB) are defined in Article 4 of the mentioned Law No. 209-FZ. These include consumer cooperatives and commercial organizations included in the Unified State Register of Legal Entities (with the exception of state and municipal unitary enterprises) that meet the conditions specified by law. For organizations, these are restrictions on the share of participation of legal entities in their authorized (share) capital, number and volume of revenue (Clause 1, Article 4 of Law No. 209-FZ). So:

the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities should not exceed 25% ( with the exception of assets of joint-stock investment funds and closed-end mutual investment funds);
the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25%.

The last restriction does not apply:

on business entities whose activities involve the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topology of integrated circuits, production secrets (know-how)), exclusive rights to which belong to the founders (participants) of such business entities - budgetary scientific institutions or scientific institutions created by state academies of sciences or budgetary educational institutions of higher professional education or educational institutions of higher professional education created by state academies of sciences, as well as
to legal entities whose founders (participants) are legal entities included in the list of legal entities approved by the Government of the Russian Federation that provide state support for innovation activities in the forms established by Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and Technical Policy” "

Legal entities are included in this list in the manner established by the Government of the Russian Federation, subject to compliance with one of the following criteria. Legal entities are:

state corporations established in accordance with Federal Law dated January 12, 1996 No. 7-FZ “On Non-Profit Organizations”;
open joint stock companies, at least 50% of the shares of which are owned by the Russian Federation, or
business companies in which these open joint-stock companies have the right to directly and (or) indirectly dispose of more than 50% of the votes attributable to voting shares (shares) constituting the authorized capital of such business companies -
or have the opportunity to appoint a sole executive body and (or) more than half of the composition of the collegial executive body, as well as the opportunity to determine the election of more than half of the composition of the board of directors (supervisory board).

The average number of employees of an economic entity for a calendar year is determined taking into account all its employees, including representative offices, branches and other separate divisions, as well as persons:

with whom civil law contracts have been concluded and
who work part-time, taking into account the actual time worked.

Revenue from the sale of goods (work, services) excluding VAT or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values established by the Government of the Russian Federation for each category of small businesses. Wherein:

revenue from the sale of goods (work, services) for a calendar year is determined in the manner established by the Tax Code of the Russian Federation;
book value of assets - in accordance with the legislation of the Russian Federation on accounting.

The maximum values of revenue from the sale of goods (works, services) and the book value of assets are established by the Government of the Russian Federation once every five years.

Currently, the maximum values of revenue from the sale of goods (work, services) for the previous year excluding VAT are established by Decree of the Government of the Russian Federation dated 02/09/13 No. 101 and are:

60,000,000 rub. - for micro-enterprises;
400,000,000 rub. - for small businesses.

The said resolution does not say anything about the maximum residual value of fixed assets and intangible assets. Therefore, there is no limitation on the book value of present assets.

The category of a small business entity is determined in accordance with the highest established condition. A change in the category of a subject occurs if the specified indicator(s) are above or below the limit values for two calendar years following one another.

Regulations

Small businesses, based on the needs and size of their business activities and the number of employees, have the right to independently choose the form of accounting from those currently existing. Let us recall that the accounting form is a system of accounting registers designed to group and summarize the information reflected in the accounting accounts.

At the end of the nineties of the last century, financiers issued Standard Recommendations for organizing accounting for small businesses (approved by order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n). These recommendations regulated the specifics of accounting for SMEs. Economic entities were asked to adapt the accounting registers given in the standard recommendations to the specifics of their work, subject to the following:

a unified methodological basis for accounting, which involves maintaining accounting records based on the principles of accrual and double entry;
continuous reflection of all business transactions in accounting registers on the basis of primary accounting documents;
accumulation and systematization of data from primary documents in the context of indicators necessary for management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements.

Information from the Ministry of Finance of Russia No. PZ-3/2012, published at the beginning of 2013, “On a simplified system of accounting and financial reporting for small businesses,” concentrates on the main points of organizing accounting for small businesses based on the specified standard recommendations.

In the middle of last year, by decision of the Presidential Council of the NP “Institute of Professional Accountants and Auditors” of Russia, Recommendations for small businesses on the use of simplified methods of accounting and preparation of accounting (financial) statements were approved (minutes dated April 25, 2013 No. 4/13) ( below - recommendations of the SMP). These recommendations provide various options for organizing and maintaining accounting records for small businesses, including micro-enterprises. The SMP recommendations, unlike standard recommendations, are not a normative document.

SMP recommendations largely correlate with standard recommendations. The purpose of creating SMP recommendations, according to their authors, was methodological support for the use of simplified methods of accounting and preparation of simplified accounting (financial) statements provided for by the relevant regulatory legal acts governing accounting in the Russian Federation.

The Ministry of Finance of Russia in letter dated 03/19/14 No. 03-11-11/11952 reported that materials on a simplified accounting and reporting system for small businesses can be found on its website (www.minfin.ru) in the “Accounting and Audit” section /Accounting and reporting of small businesses.”

But, before moving on to considering possible ways of maintaining accounting records for small businesses, let us dwell on some general points.

Organizational forms of accounting

Law No. 402-FZ entrusts the head of an economic entity with the responsibility for organizing accounting and storing accounting documents (Clause 1, Article 7 of Law No. 402-FZ). Depending on the volume of accounting work, the most preferable organizational forms of accounting for small businesses are the following (Clause 3, Article 7 of Law No. 402-FZ):

availability of an accountant position on staff;
transfer on a contractual basis of accounting to a specialized organization (centralized accounting) or to a specialist accountant;
maintaining accounting records personally by the manager.

When organizing accounting for financial management, one should proceed from the requirement of rationality, bearing in mind that the value of the information generated in accounting should be comparable to the costs of preparing this information.

Accounting policy

To maintain accounting records, a small business entity forms its accounting policy, guided by the legislation of the Russian Federation on accounting, federal and industry standards. Currently, the basic requirements for the formation of an organization’s accounting policy are set out in the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008) (approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n).

The accounting policy of the SPM is based on the assumptions (clause 5 of PBU 1/2008):

property isolation;
business continuity;
the sequence of application of accounting policies, as well as
temporary certainty of the facts of economic life.

It must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality (clause 6 of PBU 1/2008).

The accounting policy is formed by the chief accountant or another person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining accounting records, and is approved by the head of the SMP. In this case, the following are approved (clause 4 of PBU 1/2008):

accounting form;
a working chart of accounts containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;
forms of primary accounting documents;
forms of accounting registers;
the procedure for conducting an inventory of the organization's assets and liabilities;
methods for assessing assets and liabilities;
document flow rules and accounting information processing technology;
the procedure for monitoring accounting objects;
other solutions necessary for organizing accounting.

The consequences of changes in accounting policies that have had or are capable of having a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows, according to the general rules, are reflected retrospectively in the financial statements (clause 15 of PBU 1/2008).

When retrospectively reflecting the consequences of changes in accounting policies, we proceed from the assumption that the changed method of accounting was applied from the moment the facts of economic activity of this type arose. Retrospective reflection of the consequences of changes in accounting policies consists of adjusting the opening balance under the item “Retained earnings (uncovered loss)” for the earliest period presented in the financial statements. At the same time, the values of related financial statements items disclosed for each period presented in the financial statements are also adjusted. The adjustment is carried out as if the new accounting policy had been applied from the moment the facts of economic activity of this type arose.

An exception is cases in which the monetary assessment of the consequences of a change in accounting policy in relation to periods preceding the reporting period cannot be made with sufficient reliability. In this case, the changed method of accounting is applied to the relevant facts of economic activity that occurred after the introduction of the changed method (prospectively).

Small businesses have the right to reflect the consequences of changes in accounting policies that have had or are capable of having a significant impact on their financial position, financial results of their activities and (or) cash flow prospectively (clause 15.1 of PBU 1/2008).

When forming an accounting policy in relation to a specific accounting object, one method is selected from several allowed by the legislation of the Russian Federation and federal standards. The accounting methods chosen by the organization when developing its accounting policies are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document. Moreover, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet) regardless of their location.

Preferences in the application of PBU

Above is one of the concessions provided to SMP in terms of the consequences of changes in accounting policies. In addition, certain accounting regulations provide them with certain preferences.

Thus, small businesses have the right to carry out a subsequent assessment of all financial investments in the manner established by the Accounting Regulations “Accounting for Financial Investments” (PBU 19/02) (approved by order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n) for financial investments for which their current market value is not determined.

Let us recall that for the purposes of subsequent assessment, financial investments are divided (clause 19 of PBU 19/02):

for financial investments for which the current market value can be determined in the manner prescribed by regulation, and
financial investments for which their current market value is not determined.

Financial investments for which the current market value is not determined are subject to reflection in accounting and financial statements as of the reporting date at their original cost (clause 21 of PBU 19/02). Consequently, small businesses can reflect all financial investments at their original cost.

The accounting regulation “Accounting for expenses on loans and credits” (paragraph 4, paragraph 7 of PBU 15/2008) allows SMP to recognize all expenses on loans as other expenses (approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 107n). Borrowing expenses are generally recognized as other expenses, with the exception of that part of them that is subject to inclusion in the cost of the investment asset (paragraphs 1 and 2 of clause 7 of PBU 15/2008).

Let us recall that an investment asset is an object of property, the preparation of which for its intended use requires a long time and significant expenses for acquisition, construction and (or) production. Investment assets include objects of work in progress and construction in progress, which will subsequently be accepted for accounting by the borrower and (or) customer (investor, buyer) as fixed assets (including land plots), intangible assets or other non-current assets.

The cost of an investment asset includes interest payable to the lender (creditor) directly related to the acquisition, construction and (or) production of such an asset.

The entities under consideration may not include borrowing costs in the cost of the investment asset, but take them into account in other expenses.

A significant error of the previous reporting year, identified after the approval of the financial statements for this year, is known to be corrected by entries in the accounting accounts in the current reporting period. In this case, the corresponding account in the records is account 84 “Retained earnings (uncovered loss)”. In addition, the organization must recalculate the indicators for the reporting periods that are reflected in the organization’s financial statements for the current reporting year (clause 9 of the Accounting Regulations “Correcting Errors in Accounting and Reporting” (PBU 22/2010), approved by order of the Ministry of Finance of Russia dated June 28, 2010 No. 63n).

Recalculation is carried out by correcting the financial statements as if the error of the previous reporting period had never been made (retrospective recalculation). Retrospective recalculation is carried out in relation to comparative indicators starting from the previous reporting period presented in the financial statements for the current reporting year in which the corresponding error was made.

Small businesses have the right to correct a significant error in the previous reporting year, identified after the approval of the financial statements for this year, without retrospective recalculation in the manner established by paragraph 14 of PBU 22/2010 (paragraph 6 of clause 9 of PBU 22/2010). The same paragraph establishes the procedure for correcting minor errors of the previous reporting period that were identified after the date of signing the financial statements for this year. Such errors are corrected by entries in the accounting accounts in the month of the reporting year in which they are identified. Profit or loss resulting from the correction of such errors is reflected in other income or expenses of the current reporting period.

Thus, SMP can correct all errors identified after the date of approval of the financial statements as immaterial.

By small businesses, the Accounting Regulations “Events after the reporting date” (PBU 7/98) (approved by order of the Ministry of Finance of Russia dated November 25, 1998 No. 56n) are applied when establishing the specifics of disclosing events after the reporting date in their financial statements (clause 2 of PBU 7/98). The Ministry of Finance of Russia recommends that these entities, when applying this PBU, proceed from the requirement of rationality (clause 19.4 of information No. PZ-3/2012). They can reflect in the financial statements only significant events after the reporting date, without knowledge of which users of the financial statements will not be able to reliably assess the financial condition, cash flow or performance of the organization (clause 6 of PBU 7/98).

SMP has the right not to revaluate fixed assets and intangible assets (clause 15 of the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01), clause 17 of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007), approved by orders of the Ministry of Finance of Russia dated March 30, 2001 No. 26n and dated December 27, 2007 No. 153n, respectively). In terms of intangible assets, they are also allowed not to reflect their impairment (clause 22 of PBU 14/2007).

Small businesses (with the exception of organizations issuing publicly offered securities) may not apply the following accounting provisions:

“Accounting for construction contracts” (PBU 2/2008) (approved by order of the Ministry of Finance of Russia dated October 24, 2008 No. 116n) (clause 2.1 PBU 2/2008);
“Estimated liabilities, contingent liabilities and contingent assets” (PBU 8/2010) (approved by order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n) (clause 3 of PBU 8/2010);
“Information about related parties” (PBU 11/2008) (approved by order of the Ministry of Finance of Russia dated April 29, 2008 No. 48n) (clause 3 of PBU 11/2008);
“Information on discontinued activities” (PBU 16/02) (approved by order of the Ministry of Finance of Russia dated July 2, 2002 No. 66n) (clause 3.1 of PBU 16/02);
“Accounting for calculations of corporate income tax” (PBU 18/02) (approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n) (clause 2 of PBU 18/02).

If the SMP considers it necessary to apply the above provisions, which will allow it to facilitate the maintenance of accounting records and the presentation of financial statements, then it must make appropriate changes to its accounting policies for accounting purposes.

The presence of an accounting policy clause on the non-presentation of information on segments in the financial statements allows him not to refer to the norms of the Accounting Regulations “Information on Segments” (PBU 12/2010) (approved by order of the Ministry of Finance of Russia dated 08.11.10 No. 143n).

Working chart of accounts

A small business entity reflects the facts of economic life by double entry on interconnected accounting accounts included in its working chart of accounts.

As mentioned above, simultaneously with the accounting policy of the organization, a working chart of accounts is approved. Its SMP can be formed on the basis of a standard Chart of Accounts for accounting the financial and economic activities of organizations (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). This chart of accounts should ensure the keeping of records of assets and liabilities, income and expenses in accounting registers according to accepted accounting accounts and thereby facilitate control over the availability of assets, fulfillment of obligations, receipt of income, expenses and the reliability of accounting data.

For accounting purposes, SMP can reduce the number of synthetic accounts in the working chart of accounts it accepts compared to the standard chart of accounts. Thus, standard recommendations suggest that the subject in question open for generalization of information:

on production inventories - account 10 “Materials” instead of accounts 10, 11 “Animals for growing and fattening”, 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”;
costs associated with the production and sale of products (works, services) - account 20 “Main production” instead of accounts 20, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 28 “Defects in production”, 29 “Service production and facilities”, 44 “Sales expenses”;
finished products and goods - account 41 “Goods” instead of accounts 41, 43 “Finished products”, 45 “Shipped goods”;
accounts receivable and payable - account 76 “Settlements with various debtors and creditors” instead of accounts 71 “Settlements with accountable persons”, 73 “Settlements with personnel for other operations”, 75 “Settlements with founders”, 76, 79 “Intra-business settlements”.

In the working chart of accounts, an organization can provide for accounting for:

funds in banks on account 51 “Current accounts” instead of accounts 51, 52 “Currency accounts”, 55 “Special accounts in banks”, 57 “Transfers in transit”;
capital on account 80 “Authorized capital” instead of accounts 80, 82 “Reserve capital”, 83 “Additional capital”, 81 “Own shares (shares)”;
financial results on account 99 “Profits and losses” instead of accounts 90 “Sales”, 91 “Other income and expenses”, 99 “Profits and losses”.

Reducing the number of synthetic accounts will at the same time entail the need to open additional sub-accounts for analytics.

So, in the general case, account 90 is used to systematize and accumulate information about income and expenses for conducting normal activities. After which the financial result from such activities is formed on this account. It represents the difference between sales revenue and the cost of products, goods (works, services) sold. At the end of each reporting period, the balance (remaining) from account 90 is transferred to account 99. The debit of account 99 reflects losses (losses, other expenses), and the credit shows profits (other income). A comparison of debit and credit turnover for the reporting period shows the final financial result of the reporting period.

If the working plan of accounts for recording financial results provides only account 99 (instead of accounts 90, 91 and 99), in order to determine the balance of this account (showing the final financial result of the reporting period), SMP will need to open at least three sub-accounts for the replaced accounts, to which, in turn, will need to open second-order subaccounts.

Cash method

Small businesses, with the exception of the issuer of publicly placed securities, may decide to use the procedure for recognizing revenue from the sale of products, goods (works, services) after receipt of funds and other forms of payment, and expenses - after repayment of debt, that is, the cash method of accounting for income and expenses in accounting (clause 12 of the Accounting Regulations “Income of the Organization” (PBU 9/99), clause 18 of the Accounting Regulations “Costs of the Organization” (PBU 10/99) (approved according to orders of the Ministry of Finance of Russia dated 06.05 .99 No. 32n, dated 05/06/99 No. 33n, clause 20 of standard recommendations, clause 5 of information No. PZ-3/2012)).

It would seem that organizations that:

use a simplified taxation system or
apply the cash method for recognizing income and expenses in tax accounting (organizations can use this method if the amount of revenue from the sale of goods (work, services) excluding VAT on average over the previous four quarters did not exceed 1,000,000 rubles for each quarter (clause 1 Article 273 of the Tax Code of the Russian Federation)), -
It is logical to use the cash method in accounting. However, in the accounting regulations that exist today, regulations on this method, unfortunately, are practically non-existent. Only in the mentioned paragraph 20 of the standard recommendations it is stated that costs associated with the production and sale of products, works, services are reflected in account 20 “Main production” only in terms of paid material assets, services, paid wages, accrued depreciation charges and other paid costs.

Moreover, it is proposed to separately reflect until the moment of receipt of funds (or property) in the debit of account 41 the actual cost of shipped (sold) assets (work, services).

Let us still try to analyze what entries can be made using the cash method.

Income from sales when applying this method is recognized in accounting only at the time of receipt of funds to pay for the cost of goods, work, services, subject to the conditions specified in subparagraphs “a”, “b”, “c” and “d” of paragraph 12 PBU 9/99. When funds are received, the same paragraph 20 of the standard recommendations instructs to debit cash accounts in correspondence with the credit of account 90:

Debit 50 (51) Credit 90-1

Debit 50 (51) Credit 91-1

Other income is reflected.

In case of repayment of debt in another way - offset, transfer of compensation, etc. - it is proposed to make the following entries:

Debit 62 (76) Credit 90-1

Revenue from the sale of goods, works, and services is reflected;

Debit 76 Credit 91-1

Other income is reflected.

If funds are received, but goods are not delivered, work is not performed, services are not provided, then the receipts are qualified as an advance payment. And they do not generate accounting income due to paragraph 3 of PBU 9/99. In this case, the following entries are made in accounting:

Debit 50 (51) Credit 62 (76)

An advance payment has been received for the delivery of products.

At the time of sale, income is recognized, which is reflected by the posting:

Debit 62 (76) Credit 90-1

Sales of products are reflected.

Due to the fact that income arises only after the receipt of funds, in the accounting of an organization using the cash method, there are no accounts receivable in the usual sense. However, this does not mean that an organization can completely do without data on goods, works, and services completed but not paid for. As a rule, accounting of settlements with counterparties is kept separately. In this situation, in our opinion, it is logical to use a special subaccount “Unpaid Revenue” to account 76:

Debit 62 Credit 76 subaccount “Unpaid revenue”

Goods were shipped to the buyer (work was performed under the contract, services were provided), payment for which was not made.

When funds are received, the buyer’s (customer’s) debt is closed and revenue is recognized:

Debit 51 Credit 62

Funds have arrived;

Debit 76 subaccount “Unpaid revenue” Credit 90-1

Revenue from the sale of goods, works, and services is reflected.

As a general rule, expenses are recognized when the conditions listed in paragraph 16 of PBU 10/99 are met. Within the framework of the cash method, a condition on repayment of debt to the counterparty is added to these requirements (paragraph 2, clause 18 of PBU 10/99). There are no other references to accounting for expenses using the cash method in accounting standards. Therefore, organizations should be guided by general rules, adjusted for the basic principle of the cash method.

At the time of acceptance of goods, works, services, an expense as such arises, but in accounting it is recognized after payment.

Purchased inventories must be capitalized on account 10, regardless of the fact of payment:

Debit 10 Credit 60

Materials have been capitalized.

At this moment, no expense occurs; an asset appears on the organization’s balance sheet.

As a general rule, the cost of inventories is charged to cost accounts on the date of their transfer to production or workplaces. When using the cash method, posting:

Debit 20 (23, 25, 26) Credit 10

The cost of materials transferred to production is taken into account -

used only if the invoice for them has been previously paid to the supplier.

If inventories are released into production, the cost of which has not yet been paid, then the organization does not have the right to recognize an expense. However, failure to reflect their departure from the warehouse will be somewhat incorrect. In such a situation, one should use analogy with the explanations given in the aforementioned paragraph 20 of the standard recommendations, which comment on the accounting procedure in the organization of trade. Therefore, it begs to be opened to account 10 of a separate sub-account “Unpaid inventories transferred to production”:

Debit 10 subaccount “Unpaid inventories transferred to production” Credit 10

The cost of unpaid materials transferred to production is taken into account.

At the time of repayment of accounts payable to the supplier, the value of assets reflected in this sub-account is written off as expenses:

Debit 60 Credit 51

The debt for the supplied materials has been repaid;

Debit 20 Credit 10 subaccount “Unpaid inventories transferred to production”

The cost of materials is included in the costs.

Based on this, it is advisable to reflect separately paid and unpaid inventories in analytical accounting.

Transfer of prepayment for work and services of third-party organizations does not lead to the formation of expenses (clause 3 of PBU 10/99):

Debit 60 (76) Credit 51

An advance payment for the work performed (services provided) is listed.

At the time of acceptance of work or services, a record is made:

Debit 20 (91-2) Credit 60 (76)

Work performed (services provided) are taken into account in expenses.

Expenses in the form of wages arise in accounting only after they are paid. When calculating it, you can use the subaccount “Unpaid expenses” of account 97 “Future expenses”:

Debit 97 subaccount “Unpaid expenses” Credit 70

Wages have been accrued.

When paying wages, the following expenses are recognized:

Debit 70 Credit 50 (51)

The salary has been paid (transferred to the employee’s card account);

Debit 20 (44) Credit 97 subaccount “Unpaid expenses”

Payroll expenses are included in expenses.

But the amounts of advances issued to employees are not an expense. Their payment is accompanied by the following posting:

Debit 70 subaccount “Wages for the first half of the month” Credit 50 (51)

Wages for the first half of the month have been paid.

And only at the moment of accrual of wages for the corresponding month, the advance amounts become an expense:

Debit 20 Credit 70 subaccount “Wages for the first half of the month”

The wages paid for the first half of the month are taken into account in expenses.

Expenses in the form of tax payments and insurance contributions to state extra-budgetary funds are taken into account only after the funds are transferred to the accounts of the Federal Treasury. When calculating them, it is logical to use the mentioned sub-account “Unpaid expenses” of account 97:

Debit 97 subaccount “Unpaid expenses” Credit 68 (69)

Tax payments have been accrued (insurance contributions to state extra-budgetary funds).

After payment, the following entries are made:

Debit 69 (68) Credit 51

Insurance premiums (tax payments) are listed;

Insurance premiums and tax payments are taken into account in expenses.

Assets that meet the requirements given in paragraph 4 of PBU 6/01 are accepted for accounting as part of fixed assets according to the general rules. Costs are taken into account based on the invoices of suppliers and contractors and our own calculations. Account 08 “Investments in non-current assets” corresponds with accounts 02, 10, 60, 69, 70, 76, etc.:

Debit 08 Credit 02, 10, 60, 69, 70, 76, etc.

The costs associated with the acquisition of fixed assets are reflected;

Debit 01 Credit 08

The fixed assets facility has been put into operation.

The cost of fixed assets is transferred to the cost of goods, works, and services through the depreciation mechanism. Under the cash method of recognizing expenses, depreciation is carried out only on fixed assets that have been fully paid to suppliers. If depreciation is accrued on an object that has not been fully paid for, then its calculated values should be attributed to the same mentioned sub-account “Unpaid expenses” of account 97:

Debit 97 subaccount “Unpaid expenses” Credit 02

Depreciation has been accrued on unpaid fixed assets.

When repaying debt on included costs, the accrued amount of depreciation is taken into account in expenses for ordinary activities or other expenses:

Debit 20 (91-2) Credit 97 subaccount “Unpaid expenses”

The accrued amount of depreciation is taken into account in expenses.

Expenses in accordance with paragraph 17 of PBU 10/99 are subject to recognition in accounting, regardless of the intention to receive revenue, other or other income and the form of expenditure (monetary, in-kind and other). Expenses accumulated in expense accounts must be written off to financial results. The corresponding procedure is set out in paragraph 19 of PBU 10/99. Expenses are reflected in the income statement, taking into account the relationship between incurred expenses and revenues (correspondence between income and expenses). This means that the cost of goods, works, and services sold is written off to the debit of account 90 simultaneously with the amounts of revenue being credited to this account (Instructions for using the chart of accounts for accounting financial and economic activities of organizations (approved by the aforementioned order of the Ministry of Finance of Russia No. 94n)).

It should be recognized that the above provision from paragraph 20 of the standard recommendations on reflecting the cost of goods shipped (sold) in the debit of account 41 (separately) until the receipt of funds from the buyer correlates with the principle of matching income and expenses. However, the standard recommendations are silent on the accounting procedure for partial payment of goods by the buyer and when receiving revenue for goods sold that have not yet been paid to the supplier.

Thus, when funds are received for goods shipped under a contract, the organization is obliged to reflect income in accounting, even if this product has not yet been paid to the supplier (accounts payable have been formed in the accounting). If the debt to the supplier is repaid next month, then the organization will be forced to recognize expenses at this moment, while income was taken into account earlier. Consequently, the principle of matching income and expenses under the cash method of accounting for income and expenses, in our opinion, is not applicable. Also for this reason, the provision of paragraph 3 of paragraph 19 of PBU 10/99 on the distribution of expenses between reporting periods using account 97 does not apply.

Note that in some cases, the accounting cash method and the cash method by which income and expenses are calculated when calculating income tax and the tax paid under the “simplified” method differ. For example, raw materials and materials for tax accounting can be taken into account in tax expenses in the period in which the conditions for their payment and transfer to production are simultaneously met (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation). “Simplified” take into account their cost in expenses at the time of repayment of the debt by writing off funds from the taxpayer’s current account, paying from the cash register, and in case of another method of repaying the debt - at the time of such repayment (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation) . With the cash method of accounting, the cost of paid materials is not written off to the financial result, but only to account 20 at the time of release into production. The cost of materials will affect the financial result indirectly - as part of the cost of manufactured products and only after their sale.

In addition, when using the cash method, the organization, unfortunately, will not receive a complete picture of the results of economic activity and financial position, since the accounting statements generated within the framework of using this method do not provide complete information both for the economic entity itself and for external users.

Based on this, in accounting it is still more logical to use the accrual method that is familiar to everyone, because it is unlikely that the cash method of accounting for income and expenses under consideration will lead to the coincidence of tax and accounting data.

Primary accounting documents

Each fact of economic life (transaction, event, operation) is subject to registration with a primary accounting document (Clause 1, Article 9 of Law No. 402-FZ). Primary accounting documents that document facts of economic life that have not taken place, including those underlying imaginary and sham transactions, should not be accepted for accounting purposes.

The primary accounting document must be drawn up when the fact of economic life is committed, and if this is not possible, immediately after its completion. Such a document can be drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

To maintain accounting records, SMEs can use the following forms of primary accounting documents:

developed independently (as samples, SMP can, for example, use forms contained in albums of unified forms of primary accounting documentation);
provided for by recommendations adopted by non-state accounting regulatory bodies;
other recommended forms.

The forms of primary documents used to document facts of economic life must be approved by the head of the economic entity. Moreover, each primary accounting document must contain all the mandatory details established by Law No. 402-FZ. According to paragraph 2 of Article 9 of Law No. 402-FZ, they are:

Title of the document;
date of document preparation;
name of the SMP that compiled the document;
content of the fact of economic life;
the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;

the name of the position of the person (persons) who completed the transaction, operation and is responsible (responsible) for the correctness of its execution, or the name of the position of the person (persons) responsible for the accuracy of the execution of the event;

signatures of these persons indicating their surnames and initials or other details necessary to identify these persons.

The manager also determines a list of persons who have the right to sign specific primary accounting documents.

Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies, in particular the Bank of Russia. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their last names and initials or other details necessary to identify these persons (Clause 7, Article 9 of Law No. 402-FZ ).

Accounting registers

The following are not allowed in accounting registers:

omissions or withdrawals during registration of accounting objects;
registration of imaginary and feigned accounting objects.

For the purposes of Law No. 402-FZ:

an imaginary object of accounting is understood as a non-existent object reflected in accounting only for appearance (including unrealized expenses, non-existent obligations, facts of economic life that did not take place);
a sham accounting object is understood as an object reflected in accounting instead of another object in order to cover it up (including through a sham transaction).

The head of the SMP approves the list and forms of used accounting registers. Accounting registers can be compiled on paper and (or) in the form of electronic documents signed with an electronic signature.

The mandatory details of each accounting register are (Clause 4, Article 10 of Law No. 402-FZ):

register name;
name of the SMP that compiled the register;
the start and end date of maintaining the register and (or) the period for which the register was compiled;
chronological and (or) systematic grouping of facts of economic life;
the value of the monetary measurement of the facts of economic life, indicating the unit of measurement;
names of positions of persons responsible for maintaining the register;
signatures of persons indicating their surnames and initials or other details necessary to identify the persons responsible for maintaining the register.

Corrections in accounting registers that are not authorized by the persons responsible for their maintenance are not permitted. Each correction must contain the date of correction, as well as the signatures of the persons responsible for maintaining the relevant register, indicating their last names and initials or other details necessary to identify these persons.

SMP develops accounting registers in relation to the specific conditions of its activities, subject to:

a unified methodological basis for accounting, which involves maintaining accounting records through double entry in the accounting accounts, unless otherwise established by the accounting policy of the SMP;
relationships between analytical and synthetic accounting data;
continuous reflection of all facts of economic life in accounting registers on the basis of primary accounting documents;
accumulation and systematization of data from primary accounting documents in terms of indicators sufficient for the needs of managing the SMP and monitoring its activities, as well as for drawing up accounting (financial) statements and other information presented in accordance with federal laws.

Primary accounting documents and accounting registers are subject to storage by an economic entity for periods established in accordance with the rules for organizing state archival affairs, but not less than five years after the reporting year (Clause 1, Article 29 of Law No. 402-FZ). It is this period that is precisely established for the storage of these documents and registers by the List of standard administrative archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods (approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558) ( positions 361, 362 of the list).

To be continued

Simplified methods of accounting, including simplified accounting (financial) reporting, in accordance with paragraph 4 of Article 6 of Law No. 402-FZ, have the right to apply:

small businesses;
non-profit organizations with the exception of the entities listed in subparagraph 2 of paragraph 4 of Article 6 of Law No. 402-FZ;

organizations that have received the status of project participants to carry out research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center”.

Newly created organizations during the year in which they are registered can be classified as small businesses if their indicators of the average number of employees, revenue from the sale of goods (works, services) or the book value of assets (residual value of fixed assets and intangible assets) for the period that has passed since the date of their state registration, do not exceed the maximum established values (clause 5 of article 4 of law No. 209-FZ).

A newly created organization, an organization resulting from a reorganization, draws up its chosen accounting policy in accordance with PBU 1/2008 no later than 90 days from the date of state registration of the legal entity. The accounting policy adopted by the newly created organization is considered to be applied from the date of state registration of the legal entity (clause 9 of PBU 1/2008).

The average number of employees for the previous calendar year for small businesses should not exceed 100 people inclusive. At the same time, micro-enterprises were identified, the average number of employees in which does not exceed 14 people.

The basic requirements for the formation of an organization’s accounting policy are set out in the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008).

Micro-enterprises, according to clause 6.1 of PBU 1/2008, are given the opportunity to maintain accounting records using a simple system (without using double entry). And such a decision should be recorded in their accounting policies.

SMP can correct all errors identified after the date of approval of the financial statements as immaterial.

At the end of the reporting year, when preparing annual financial statements, account 99 is closed. In this case, by the final entry of December, the amount of net profit (loss) of the reporting year is written off from account 99 to the credit (debit) of account 84 “Retained earnings (uncovered loss)” (SMP can also choose this accounting option).

Expenses in the form of tax payments and insurance contributions to state extra-budgetary funds are taken into account only after the funds are transferred to the accounts of the Federal Treasury.

The principle of matching income and expenses with the cash method of accounting for income and expenses, in our opinion, is not applicable. Also for this reason, the provision of paragraph 3 of paragraph 19 of PBU 10/99 on the distribution of expenses between reporting periods using account 97 does not apply.

The primary accounting document must be drawn up when the fact of economic life is committed, and if this is not possible, immediately after its completion.

Reserves, funds provided for by the legislation of the Russian Federation, and the costs of their creation are not imaginary objects of accounting.

Vladimir MALYSHKO, PBU expert

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

1. Approve the attached Standard Recommendations for organizing accounting for small businesses.
2. The Order of the Ministry of Finance of the Russian Federation dated December 22, 1995 N 131 “On the Instructions for maintaining accounting and reporting and the use of accounting registers for small businesses” shall be declared invalid.
3. This Order will come into force on January 1, 1999.

Minister of Finance
Russian Federation
M.ZADORNOV

Approved by Order
Ministry of Finance
Russian Federation
OT21.12.98N64H

1. General Provisions

a) create an accounting service as a structural unit headed by a chief accountant;
b) add an accountant position to the staff;
c) transfer, on a contractual basis, the maintenance of accounting to a specialized organization (centralized accounting) or to a specialist accountant;
d) keep accounting records personally.

4. The accounting policy adopted by a small enterprise is approved by order or order of the person responsible for the organization and state of accounting.
In this case it is affirmed:

Working Chart of Accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;

Forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal accounting reporting;

The procedure for conducting an inventory and methods for assessing types of property and liabilities;

Document flow rules and technology for processing accounting information;

The procedure for monitoring business transactions, as well as other decisions necessary for organizing accounting.

5. The initial stage of accounting is the complete documentation of all business transactions by compiling certain media of primary accounting information.
Small enterprises can use to document business transactions the forms contained in the albums of unified forms of primary accounting documentation, departmental forms, as well as independently developed forms containing the relevant mandatory details provided for by the Federal Law “On Accounting” and ensuring the reliability of the reflection of completed business transactions in the accounting records. operations.
Mandatory details of primary accounting documents include: name of the document, date of preparation, name of the organization on behalf of which the document was drawn up, content of the business transaction, measures of the business transaction in physical and monetary terms, names of positions of persons responsible for the execution of the business transaction and the correctness of its execution, personal signatures of these persons.
Primary documents, according to which data are accepted for accounting, are checked in terms of form (completeness and correctness of their execution) and content (legality of documented transactions, logical linkage of individual indicators).

6. Accounting registers are intended to summarize, classify and accumulate information contained in primary accounting documents accepted for accounting and reflect it on accounting accounts and financial statements.
It is recommended for a small enterprise to maintain accounting records using the following accounting register systems:

A unified journal-order form of accounting for enterprises, approved by a letter from the USSR Ministry of Finance dated March 8, 1960. N63;
- journal-order form of accounting for small enterprises and business organizations, approved by letter of the USSR Ministry of Finance dated June 6, 1960 N 176.
When applying these letters, it is necessary to take into account the letter of the Ministry of Finance of Russia dated July 24, 1992 N 59 “On recommendations for the use of accounting registers in enterprises”, as well as the relevant industry guidelines developed by ministries and departments for enterprises in relevant industries (construction, trade, supply and etc.);
- a simplified form of accounting in accordance with these Standard Recommendations.

At the same time, a small enterprise can independently adapt the used accounting registers to the specifics of its work, subject to the following:

a unified methodological basis for accounting, which assumes accounting based on the principles of accrual and double entry;

Relationships between analytical and synthetic accounting data;

Continuous reflection of all business transactions in accounting registers based on primary accounting documents;

Accumulation and systematization of data from primary documents in the context of indicators necessary for management and control over the economic activities of a small enterprise, as well as for the preparation of financial statements.

2. Organization of accounting

To organize accounting according to a simplified form of accounting, a small enterprise, based on a standard Chart of Accounts for accounting financial and economic activities of enterprises, draws up a working Chart of Accounts for accounting business transactions, which will allow keeping records of funds and their sources in the accounting registers for the main accounts and thereby ensuring control over the availability and safety of property, fulfillment of obligations and the reliability of accounting data.

Small businesses can use the following working Chart of Accounts as a guide.

Chapter	Account name	Account number	Types of activities where the account is primarily used
Fixed assets and non-current assets	Fixed assets	01	All activities
	Depreciation of fixed assets	02	Same
	Capital investments	08	-"-
Productive reserves	Materials	10	-"-
	Value added tax on purchased assets	19	-"-
Production costs	Primary production	20	-"-
Finished products, goods and sales	Goods	41	-"-
	Implementation	46	-"-
Cash	Cash register	50	-"-
	Checking account	51	-"-
	Foreign currency account	52	-"-
	Special bank accounts	55	-"-
	Financial investments	58	-"-
Calculations	Settlements with suppliers and contractors	60	-"-
	Calculations with the budget	68	-"-
	Insurance calculations	69	-"-
	Payroll calculations	70	-"-
	Settlements with various debtors and creditors	76	-"-
Financial results and use of profits	Profit and loss	80	-"-
Capital and reserves	Authorized capital	85	-"-
	Additional capital	87	-"-
	Retained earnings (uncovered loss)	88	-"-
Bank loans and financing	Loans and other borrowed funds	90	-"-

3. The procedure for applying the working Chart of Accounts

10. Accounting for fixed assets is maintained on account 01 “Fixed Assets”. Depreciation of fixed assets is recorded on account 02 “Depreciation of fixed assets”.

The method of calculating depreciation for an item of fixed assets is applied throughout its entire useful life.

Goods purchased by a small enterprise for sale are accepted for accounting at the cost of acquisition with their further write-off upon disposal using the weighted average (average) cost method.

When accounting for operations to determine profit and its use, it should be borne in mind that during the year the amounts of profit and its use are reflected in the corresponding accounting register in detail: on the credit of the account, profit is shown on an accrual basis, and on the debit of the account - its use.

4. Features of accounting using the cash method of accounting for income and expenses

21. A simplified form of accounting for a small enterprise can be maintained according to:

a simple form of accounting (without the use of accounting registers for the property of a small enterprise);

Form of accounting using registers of accounting of property of a small enterprise.

4.1. Simple Form of Accounting

During the month, on account 20 “Main production” in the column “Production costs - debit”, costs for the production of products (works, services) are collected. At the end of the month, these costs in the amount attributable to the products (work, services) sold during the month are debited to account 46 “Sales”, reflected respectively in the columns of the Book “Production costs - credit” and “Sales - debit”, at the same time, in column 3 of the Book “Content of the operation” an entry is made - “Costs for the production of sold products are written off.”

The identified result is reflected in the Book as a separate line:

in column 3 the entry “Financial result for the month” is made;
in the columns "Amount", "Sales - debit" (if a profit is received) and "Profit and its use - credit" or "Sales - credit" (if a loss is received) and "Profit and its use - debit" the amount of the financial result for month.

At the end of the month, the total amounts of turnover on debit and credit of all accounts of funds and their sources are calculated, which must be equal to the total of funds shown in column 4.

4.2. Form of accounting using registers of accounting of property of a small enterprise

Statement of accounting of fixed assets, accrued depreciation charges - form N B-1 (Appendix 2);
Statement of accounting of inventories and goods, as well as VAT paid on valuables - form N B-2 (Appendix 3);
Production cost accounting sheet - form N B-3 (Appendix 4);
Statement of accounting of cash and funds - form N B-4 (Appendix 5);
Statement of accounting of settlements and other transactions - form N B-5 (Appendix 6);
Sales accounting sheet - form N B-6 (payment) (Appendix 7);
Statement of accounting of settlements and other operations - form N B-6 (shipment) (Appendix 8);
Statement of settlements with suppliers - form N B-7 (Appendix 9);
Payroll record sheet - form N B-8 (Appendix 10);
Sheet (chess) - form N B-9 (Appendix 11).

24. Each statement, as a rule, is used to record transactions on one of the accounting accounts used.

Fund balances in separate statements must be verified with the corresponding data from the primary documents on the basis of which the entries were made (cash reports, bank statements, etc.).

A generalization of the monthly results of the financial and economic activities of a small enterprise, reflected in the statements, is made in a statement (chessboard) in form N B-9, on the basis of which the turnover statement is compiled:

Number accounting accounts	Balance on 1st ___________		Balance on 2nd___________		Balance on 3rd___________
Number accounting accounts	Debit	Credit	Debit	Credit	Debit	Credit
1	2	3	4	5	6	7