1 theoretical foundations of accounting. Theoretical foundations of accounting and material analysis

Introduction…………………………………………………………………………...3

Chapter 1. Theoretical basics of accounting for intangible assets of an organization…………………………………………………………………………..5

1.1 The concept of intangible assets, their classification, structure and valuation .............................................................. ................................................. ..............................5

1.2 Principles, problems and tasks of accounting for transactions with intangible assets .............................................. ................................................. ................................eleven

1.3 Accounting for the receipt and disposal of intangible assets of the organization ...... 17

Chapter 2. The main aspects of the audit of transactions with intangible assets ............................................................ ................................................. .................................24

2.1 The concept, goals and objectives of the audit of intangible assets .................................................... 24

2.2 Legal support and information base for accounting and audit of intangible assets……………………………………..........……………27

2.3 Methodology for organizing and conducting an audit of intangible assets .... 33

Chapter 3. Features of accounting and the procedure for conducting an audit of intangible assets in Lekkus LLC….……………………………………………………… 41

3.1 Organizational and economic characteristics of Lekkus LLC ..............................41

3.2 Synthetic and analytical accounting of intangible assets in Lekkus LLC……………………………………..........……………………………... 46

3.3 Stages of the audit of intangible assets of Lekkus LLC ..50

Conclusion………………………………………………………………………….59

List of used literature……………………………...……….......62

Appendix

Introduction

At present, the competitiveness and profitability of most commercial enterprises is largely determined by their ability to quickly respond and adapt to the dynamic changes taking place in the internal and external operating environment. Due to the rapid development of market relations, the speed and scale of technological changes, the spread of information technologies, the complication and integration of the financial market of the Russian Federation, it is impossible to ensure competitiveness only through the use of material and financial resources, therefore, the use of intangible assets in activities is of particular interest to organizations.
The issues of methodology and organization of accounting for this type of property are being actively discussed all over the world. Intangible assets are one of the most problematic issues in the methodology of accounting and tax accounting.
Intangible assets are widely used and therefore the correct formulation of their accounting should be the focus of the accounting apparatus.

The relevance of this work lies in the fact that in modern conditions the formation of complete information about economic processes is almost impossible without information about intangible assets. To improve the efficiency of the production and economic activities of the enterprise, it is necessary to know the reserves for increasing the efficiency of the use of intangible assets.

The audit of intangible assets is becoming more and more in demand, which is largely due to the specifics of accounting objects, the complexity of accounting and tax accounting. Engaging auditors to regularly check this particular section of accounting will allow enterprises to avoid errors in accounting for intangible assets and errors in tax accounting of expenses for these objects.

The purpose of this work is to study the procedure for accounting and auditing intangible assets, as well as the formation of recommendations for improving this section of accounting.

To achieve this goal, the following tasks are solved:

1) Expand the concept, structure and classification of accounting for intangible assets;

2) Consider the main aspects, goals and objectives of the audit of intangible assets;

3) Analyze the features of accounting and the procedure for auditing intangible assets in a particular organization.

The object of the study is the Lekkus Limited Liability Company.

The work consists of an introduction, three chapters, a conclusion, a list of references and applications.

Chapter 1. Theoretical foundations of accounting

Intangible assets of the organization

The concept of intangible assets, their classification, structure

And score

Intangible assets inherently act as a legal protection of intangible resources, becoming in this regard a legal category, protecting the right of an individual, a group of people or an entire enterprise, a company to the result of their intellectual, creative activity. Being the property of an enterprise, intangible assets have their own value and at the same time are an economic category.

There are different types of intangible assets depending on what type of intangible resources are legally protected.

Tangible assets are understood as objects of long-term use used in economic activity for a period exceeding 12 months, having a monetary value and generating income, but not being material values.

The assets of the organization may be classified as intangible, subject to the simultaneous fulfillment of the following conditions:

1. The presence of proper execution of documents confirming the existence of the asset and the excluded rights of the organization to the results of intellectual property.

2.Possibility to be separate from other property.

3. The object is capable of generating income in the future and is intended for use in the production of products, in the performance of work or the provision of services.

4.The object is designed to be used for a long time.

5. The organization does not intend to sell the object within 12 months.

6. The actual value of the object can be reliably determined.

7. Absence of the material form of the object.

If at least one of the conditions is not met, then the object does not belong to the group of intangible.

The composition of intangible assets includes (Table 1):

Works of science, literature and art;

programs for electronic computers;

Inventions

useful models;

selection achievements;

production secrets (know-how);

Trademarks and service marks.

The composition of intangible assets also takes into account goodwill that has arisen in connection with the acquisition of an enterprise as a property complex (in whole or in part).

Intangible assets are not expenses associated with the formation of a legal entity (organizational expenses); intellectual and business qualities of the organization's personnel, their qualifications and ability to work.

An inventory object of intangible assets is a set of rights arising from one patent or certificate.

An intangible asset is accepted for accounting at the actual (initial) cost determined as of the date of acceptance for accounting.

Table 1

Characteristics of intangible assets

There are several types of assessment of intangible assets (Fig. 1).

The actual (initial) cost is the amount calculated in monetary terms, equal to the amount of payment in cash or in another form, or the amount of accounts payable, paid or accrued by the organization when acquiring, maintaining the asset and providing conditions for using the asset for the planned purposes.

Rice. 1. Valuation of intangible assets

The costs of acquiring an intangible asset are:

1) Amounts paid in accordance with an agreement on the alienation of the exclusive right to the results of intellectual activity or to a means of individualization to the right holder (seller);

2) Customs duties and fees;

3) Non-refundable amounts of taxes, state, patent and other fees;

4) Remuneration paid to an intermediary organization and other persons through which an intangible asset is acquired;

5) Amounts paid for consulting and information services related to the acquisition of an intangible asset;

6) Other expenses directly related to the acquisition of an intangible asset and the provision of conditions for the use of the asset for the planned purposes.

When creating intangible assets, expenses also include:

1) Amounts paid for the performance of work or the provision of services to third parties under orders, work contracts, contracts for author's order or contracts for the performance of research, development or technological work;

2) Labor costs of employees directly involved in the creation of an intangible asset or in the performance of research, development or technological work under an employment contract;

3) Deductions for social needs (including insurance premiums);

4) Expenses for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, depreciation of fixed assets and intangible assets used directly in the creation of an intangible asset, the actual (initial) cost of which is formed;

5) Other expenses directly related to the creation of an intangible asset and the provision of conditions for the use of the asset for the planned purposes.

The following are not included in the expenses for the acquisition, creation of an intangible asset:

1) Reimbursable amounts of taxes, with the exception of cases provided for by the legislation of the Russian Federation;

2) General business and other similar expenses, except when they are directly related to the acquisition of assets;

3) Expenses for research, development and technological work in previous reporting periods, which were recognized as other income and expenses.

Expenses on loans and credits received are not expenses for the acquisition, creation of intangible assets, except in cases where the asset, the actual (initial) value of which is being formed, is classified as investment.

The actual (initial) value of intangible assets contributed as a contribution to the authorized capital of the organization is determined in the amount of monetary value agreed with the founders of the organization, unless otherwise provided by the legislation of the Russian Federation.

Upon receipt of intangible assets under donation agreements, the actual (initial) value is the current market value of the objects as of the date of acceptance for accounting as investments in non-current assets.

The actual (initial) cost of intangible assets acquired under agreements providing for the fulfillment of obligations (payment) in other than cash is determined based on the value of assets transferred or to be transferred by an organization, which is the price at which, in comparable circumstances, an organization determines the cost of similar assets .

Valuation of intangible assets, the value of which upon acquisition is determined in foreign currency, is carried out by converting foreign currency at the exchange rate of the Bank of Russia in force on the date of recognition of costs that form the value of non-current assets.

The actual (initial) cost of intangible assets, at which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

It is allowed to change the actual (initial) value of intangible assets in cases of revaluation and depreciation.

Groups of homogeneous intangible assets may be revalued by a commercial organization at least once a year (at the beginning of the reporting year) at the current market value, determined solely on the basis of active market information.

Subsequently, in order to maintain the current market value in the financial statements, these groups of assets are subject to regular revaluation.

The results of the revaluation are accepted when forming the balance sheet data at the beginning of the reporting year, but are disclosed by the organization in the explanatory note of the previous reporting year.

The amount of the revaluation of intangible assets is credited to the additional capital of the organization, and the amount of the markdown reduces the additional capital formed earlier as a result of the revaluation.

When the initial cost of intangible assets decreases, the amount of the markdown is credited to the account of retained earnings (uncovered loss).

The amount of the revaluation of an intangible asset equal to the amount of its writedown carried out in previous reporting years and attributed to the account of retained earnings (uncovered loss) is credited to the same account.

Upon disposal of an intangible asset, the amounts of its revaluation are transferred from the additional capital of the organization to the account of retained earnings (uncovered loss) of the organization.

Intangible assets may be tested for impairment in the manner prescribed by International Financial Reporting Standards

So, intangible assets are means that characterize the value of the rights to use (natural resources or objects of industrial or intellectual property). The criterion for classifying an object as intangible (intangible) assets is, first of all, their usefulness, i.e., the ability to generate income over a long period of time. The duration of the operation of intangible assets involves the gradual transfer of their value to the newly created product.

Intangible assets

Intangible assets are a relatively new concept for the Russian Federation, which was not even used before the transition to a market economy, and, accordingly, was absent among the objects of Russian accounting.

A distinctive feature of intangible assets is the uncertainty of their future benefits. It can turn out to be equal to zero, and very significant. Some intangible assets are related to the development and production of products (patents, copyrights), others - to the creation and maintenance of demand for these products (trademarks).

Intangible assets have some significant differences from physical assets, in particular, they include: limited alternative uses and coverage uncertainty.

So, intangible objects should be recognized as assets on the same grounds as tangible ones, despite their features. If the objects correspond to these characteristics, then they should be reflected in accounting and reporting.

The main principles of accounting for intangible assets include:

1) The principle of actual costs - reflecting the value of an asset upon acquisition at the acquisition cost (the current market value of the asset received);

2) The principle of correlation of income and expenses - reflection of income and expenses for their receipt in the same accounting period;

3) The principle of income - registration of profit or loss when writing off an asset, depending on the ratio of income received from its write-off and its book value.

Compliance with the above principles is accompanied by a number of problems that arise when accounting for intangible assets, similar to the problems associated with accounting for other long-term assets.

The problem of commercial use of the results of activities of intangible assets in modern practice is a complex, multifaceted problem that includes legal, technological, economic, industrial, social and psychological issues. The problem is both theoretical and applied: intangible assets can and should be sold, and therefore should have a valuation. In other words, the most significant disagreement is the following question: are intangible (intangible) assets assets and can they even be included in the balance sheet of an enterprise. It should be noted that there is currently no consensus among economists.

The rationale for intangible funds being assets is that these funds represent future economic benefits for which compensation has been paid. However, opponents of including these funds in the financial statements as assets motivate their position by the fact that the future economic benefits associated with intangible assets, with the exception of individual cases, cannot be determined with a sufficient degree of certainty, and, in addition, these objects do not, as a rule, meet , the criterion of alienability (for example, the business reputation of the company cannot be realized separately from the company, trademarks are inseparable from the business reputation of the company).

However, it should be noted that this is not entirely true. Some intangible assets are quite alienable. This applies to trademarks especially acquired (although there are problems in valuing them) and other similar assets: R&D expenditures where this research is expected to lead to the creation of assets such as trademarks, trademarks, patents and other assets that are separable from the company as a whole; the cost of software where its technical feasibility and commercial viability have been identified and where it has been developed by the company itself. Therefore, recognizing intangible assets as assets, a difficult task arises - to give, if possible, the most generalized recommendations on the valuation of intangible assets, which in themselves are quite different from each other. Of course, it is possible to single out the most general factors, general criteria for effectiveness, and some other most characteristic points. In this regard, separate methods were developed earlier for industries that were used in the practice of a particular industry.

In addition, there are problems in determining the initial (initial) cost of an intangible asset. The validity and reliability of the assessment of the value of intangible assets largely depends on how correctly the area of ​​application of the assessment is defined: purchase and sale, obtaining a loan, insurance, taxation, etc.

For example, the assessment of the cost of a branded trademark or other means of individualization of an enterprise and its products (services) is carried out:

when they are repurchased, acquired by another company;

when granting a franchise to new partners, when the sales market expands and sales volume increases;

· when determining the damage caused to the business reputation of the enterprise by illegal actions on the part of other enterprises;

when using them as a contribution to the authorized capital of the company being created or

partnerships;

· when determining the value of intangible assets, "goodwill", for the overall assessment of the value of the enterprise.

Particular attention should be paid to the method of valuation of intangible assets received free of charge on the balance sheet. At present, the valuation of property received free of charge is carried out at market value on the date of posting. Valuation of intangible assets at market value is currently difficult, although in Russia the institution of intellectual property valuation is being formed.

There are misunderstandings in the field of determining the useful life and the method of depreciation of intangible assets. The period of use of intangible assets depends on the period of validity of a patent, certificate, etc. If it is difficult to determine the period of use of intangible assets, then PBU 14/01 comes into play, according to which the period is limited to 20 years, but at the same time cannot exceed the period of activity of the organization.

As you know, there are 3 ways to calculate the depreciation of intangible assets (Fig. 2):

1) linear way

2) reducing balance method

3) the method of writing off the cost in proportion to the volume of production. The application of one of the methods for a group of homogeneous intangible assets is carried out during their entire useful life.

Rice. 2 Methods for calculating depreciation on intangible assets

Under the straight-line method, depreciation is carried out on the basis of useful life. With this method, the initial cost of intangible assets is written off at depreciation rates determined taking into account the useful life.

Under the reducing balance method, the annual depreciation amount for intangible assets acquired and used in production activities should be based on their residual value at the beginning of each reporting year and the depreciation rate calculated based on the useful life.

With the method of writing off the value of intangible assets in proportion to the volume of production, depreciation is charged based on the natural indicator of the volume of production in the reporting period and the ratio of the initial cost of the intangible asset and the estimated volume of production for the entire useful life of the intangible asset.

Depending on the manufactured products, the use of intangible assets is used to write off their value with a preliminary calculation of the total cost of the final result.

PBU 14/2000 is allowed to use one of the depreciation methods in relation to a group of homogeneous intangible assets.

Therefore, before proceeding with the choice of a depreciation method, it is advisable for an organization to divide all its intangible assets into groups united by common features (for example, exclusive rights to trademarks - to the first group, to industrial designs - to the second, etc.).

The organization has the right to choose any method (methods) of depreciation: one - for all groups of homogeneous objects, or different methods - for different groups of objects of intangible assets.

One of the depreciation methods for a group of homogeneous intangible assets is applied throughout their useful life.

The solution to the above problems is partially the implementation of certain tasks of accounting for intangible assets, namely:

¾ determination of the initial cost of various types of intangible assets;

¾ determining the need for revaluation of intangible assets, and, accordingly, methods for their revaluation;

¾ correct calculation of depreciation of intangible assets, for which it is necessary to determine the service life of certain types of intangible objects and ways to write off their value;

¾ determination of the possibility and expediency of maintaining intangible objects and ways of accounting for the costs of their maintenance;

¾ formation of complete and reliable information on the presence and movement of intangible assets and ensuring control over their presence and movement;

¾ determination of the expenses of the enterprise, which can be written off as expenses of the current period and which can be capitalized as assets with write-off in subsequent periods through depreciation.

The need to solve these problems arises in all kinds of accounting operations with intangible assets: receipt, disposal, depreciation, etc.

Intangible assets

assets

In order to reasonably express an opinion on the compliance of the accounting procedure for transactions with intangible assets with the requirements of the legislation of the Russian Federation and the reliability of financial statements, the auditor must obtain sufficient and appropriate audit evidence.

The auditor obtains audit evidence by performing the following procedures:

¾ for compliance, which are intended to verify the compliance of the information contained in the documents with established rules, requirements, standards;

¾ on the merits, which aim to identify erroneous amounts in accounting documents that may turn out to be significant.

Techniques for performing audit procedures to obtain sufficient and appropriate audit evidence when auditing accounting for transactions in intangible assets consist of the following:

¾ checking the arithmetic calculations of the audited entity (recalculation) for the operations of accrual of depreciation of intangible assets, for the calculation of taxation for operations of receipt and disposal of intangible assets, etc.;

¾ inspection, which is carried out when checking the correctness and validity of the assessment of intangible assets;

¾ confirmation to recognize the correctness of classifying an object as an intangible asset;

¾ implementation of analytical procedures in determining the value of net assets, financial condition, determining investment attractiveness, etc.

Obtaining sufficient evidence allows the auditor to give an independent assessment of the state of accounting for intangible assets and identify violations and deviations from the current legislation and established rules.

The methodology for checking the accounting of transactions with intangible assets includes the following stages - preliminary, main and final.

At the preparatory stage of the audit of accounting for intangible assets, 2 main tasks should be solved:

¾ the auditor first gets acquainted with the activities of the subject in order to assess the laboriousness, complexity, riskiness of the audit, its possibility and expediency;

¾ if the audit organization considers it possible to conduct an audit of this economic entity, then the working conditions are negotiated, and an agreement is concluded for the audit. All work of the auditor at a preparatory stage is subordinated to the solution of these 2 tasks.

In addition, at the initial stage, a plan and program for the audit of intangible assets is drawn up.

An intangible asset audit plan is one of the mandatory stages in which it is necessary to provide for the timing of the audit, the audit method, the working time budget, the composition of the audit team, the planned audit risk, the level of materiality and types of work.

The audit program of intangible assets is a development of the general audit plan and is a detailed list of audit procedures necessary for the practical implementation of the audit plan. The program serves as a detailed instruction for the auditor's assistants, and for the heads of the audit organization and the audit team - at the same time as a means of monitoring the quality of work.

The main stage includes the following procedures (Fig.6).

Fig. 6 Procedures for the main stage of the audit of intangible assets

1. Checking the validity of classifying objects as intangible assets.

The main goal is to verify that the audited entity complies with the conditions for identifying objects as intangible assets when they are accepted for accounting.

In the process of verification, the auditor checks the documents confirming the existence of each object of intangible assets, and documents confirming the exclusive rights of the audited entity to each of these objects. The auditor should be convinced of the intention of the organization's management to use these objects for production or management purposes for a period exceeding 12 months. To do this, he checks each document for possible errors contained in them, and compares the data contained in the documents confirming the existence of intangible assets with the data of documents confirming the rights of the audited entity to a specific object of intangible assets, and the data of payment documents.

2. Checking the correctness of conducting inventories of intangible assets and reflecting their results in accounting.

The main goal is to obtain sufficient evidence that the organization conducts mandatory and periodic inventories of intangible assets and draws up the corresponding inventory documents. The information sources of verification are: orders on the procedure and timing of the inventory and on the appointment of the composition of permanent and working inventory commissions, inventory lists, inventory acts, collation sheets, minutes of the meeting of the inventory commission, decisions of the organization's management on approving the results of the inventory, accounting registers, in which reflect the results of the inventory, control calculations of the auditor.

3. Checking the correctness of documenting the transaction with intangible assets.

The main purpose of this audit procedure is to obtain the auditor's confidence that the organization has all the primary documentation related to the movement of intangible assets in the organization. Primary documents for accounting for transactions related to the receipt of intangible assets should record the fact of their existence, receipt by the organization and acceptance for accounting, therefore, in order to achieve this goal, the auditor looks through the sheets and compares the necessary primary documents (intangible assets accounting cards, acts of transmission and reception of intangible actinons, etc.).

4. Checking the correctness of the formation of the initial cost of intangible assets and determining their useful lives.

When checking the correctness of the formation of the initial cost of intangible assets received free of charge, the auditor should, using the counter control tool, establish whether the rights of voluntary investors have been violated, and also find out, by checking documents and conducting interviews with the chief accountant, what methods of determining market prices for this operation were used by the entity being audited.

When acquiring intangible assets, there may be additional costs to bring them into a condition in which they will be suitable for use for the intended purposes. Such expenses may be the amount of payment of employees employed by this, deductions for social insurance and security, material and other expenses.

The auditor should obtain sufficient evidence that when accepting intangible assets for accounting, their useful lives are established, determined taking into account the requirements of legislative acts.

5. Checking the correctness and timeliness of the accounting for transactions for the receipt of intangible assets.

The main goal of any audit procedure is to achieve confidence that all transactions for the receipt of intangible assets are reflected in the accounting records of the audited entity in a timely manner, in accordance with the requirements of regulatory documents governing accounting.

This check is carried out as follows. According to the synthetic accounting registers, the correctness of the reflection on the accounting accounts of transactions with intangible assets is checked.

To determine the correctness of posting of objects of intangible assets, mutual control is carried out in the context of the correspondence of accounts 04 “Intangible assets” and 08 “Investments in non-current assets”, subaccount 5 “Acquisition of intangible assets”.

6. Checking the correctness of depreciation charges on intangible assets.

The auditor needs to establish whether the audited organization calculates depreciation charges for intangible assets in accordance with the methods of depreciation accrual accepted and approved in the accounting policy for homogeneous groups of intangible assets using the methodology for calculating depreciation charges established in legislative acts on accounting.

In addition, the auditor needs to make sure by reviewing the accounting registers, intangible assets accounting cards, accounting records for cost accounting accounts and account 04 “Intangible assets” and by performing arithmetic calculations that the cost of intangible assets has been fully repaid, and also review accounting records on accounts 04 "Intangible assets" and 91 "Other income and expenses".

7. Checking the correctness and timeliness of accounting for operations on the disposal of intangible assets.

The purpose of this audit procedure is to achieve confidence that all transactions for the disposal of intangible assets are reflected in the accounting records of the audited entity in a timely manner, in accordance with the requirements of regulatory documents.

In the process of carrying out the procedure, the auditor needs to review the necessary documents and conduct interviews with authorized persons to identify the main reasons for the disposal of intangible assets from the organization and establish a list of intangible assets owned by the organization as of the beginning of the audited period and retired during the audited period.

8. Verification of the completeness of disclosure of information on intangible assets in the financial statements of the audited entity.

The auditor needs to obtain sufficient evidence that all intangible assets are reflected in the financial statements in the assessment and all material information about them is properly disclosed in the statements.

INTRODUCTION 3

1. THEORETICAL AND METHODOLOGICAL BASIS OF ACCOUNTING

FIXED ASSETS 4

1.1 Concept, classification and valuation of fixed assets 4

1.2 Documentation of fixed asset accounting transactions 8

1.3 Depreciation of fixed assets 9

1.4 Synthetic and analytical accounting of fixed assets 13

1.5 Disclosure of information about fixed assets in financial statements 17

2 GENERAL CHARACTERISTICS OF GLAZOV-MILK OJSC 19

2.1 Company development history 19

2.2 Legal form 21

2.3 Activities of OAO Glazov-Moloko 22

2.4 Management structure of OAO Glazov-milk 23

2.5 Labor potential of the enterprise 25

2.6 Main economic indicators 27

3. ACCOUNTING FOR FIXED ASSETS IN JSC GLAZOV-MILK 29

3.1 Organization of accounting of fixed assets in JSC "Glazov-milk" 29

3.2 Documentation of transactions with fixed assets 30

3.3 Synthetic and analytical accounting of fixed assets 33

CONCLUSION 44

REFERENCES 47

INTRODUCTION

The highest share in the structure of the property complex of the enterprise is occupied by fixed assets.

Fixed assets are produced assets used repeatedly or permanently over a long period, but not less than one year, for the production of goods, the provision of market and non-market services.

The main tasks of accounting for fixed assets are the correct documentation and timely reflection in the accounting registers of the receipt of fixed assets of their internal movement and disposal; correct calculation and reflection in accounting of the amount of depreciation of fixed assets; accurate determination of results in the liquidation of fixed assets; control over the costs of repairing fixed assets, their safety and efficiency of use.

For the organization of fixed assets accounting that meets the tasks set, the following prerequisites are important: classification of fixed assets; establishment of principles for valuation of fixed assets; establishment of a unit of accounting for fixed assets; choice of forms of primary documents and accounting registers.

The object of the study is OJSC "Glazov-milk"

The purpose of the study is to study and analyze the accounting of fixed assets of this organization, identify shortcomings and suggest ways to improve.

The methodological and theoretical basis of the study was provided by normative legislative acts, the works of scientists-economists and practitioners.

1 ACCOUNTING FOR FIXED ASSETS

1.1 Concept, classification and valuation of fixed assets

Fixed assets are a part of the property used as means of labor in the production of products, performance of work or provision of services or for the management of an organization for a period exceeding 12 months, or the normal operating cycle, if it exceeds 12 months.

In accordance with PBU 6/01, which was put into effect starting from the financial statements of 2001, when assets are accepted for accounting as fixed assets, the following conditions must be met at a time:

1) their use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;

2) use for a long time, i.e. useful life, lasting more than 12 months, or the normal operating cycle, if it exceeds 12 months;

3) the organization does not expect the subsequent resale of these assets;

4) the ability to bring economic benefits (income) to the organization in the future.

The useful life is the period during which the use of an item of property, plant and equipment generates income for the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.

Organizations use a single standard classification of fixed assets, according to which fixed assets are grouped according to the following criteria: industry, purpose, types, ownership, use.

Grouping fixed assets by industry (industry, agriculture, transport, etc.) allows you to obtain data on their value in each industry.

By appointment, the fixed assets of the organization are divided into production fixed assets of the main activity, production fixed assets of other industries, non-productive fixed assets.

By types of fixed assets of organizations are divided into the following groups: buildings, structures; working and power machines and equipment; measuring and regulating instruments and devices; Computer Engineering; vehicles; tool; production and household inventory and accessories; working, productive and breeding stock; perennial plantations; on-farm roads, etc. Fixed assets also include capital investments for radical land improvement (drainage, irrigation and other reclamation work) and leased fixed assets. Fixed assets include land plots owned by the organization, objects of nature management (water, subsoil and other natural resources).

The classification of fixed assets by type forms the basis of their analytical accounting.

According to the degree of use, fixed assets are divided into those in operation, stock (reserve), stages of completion, additional equipment, reconstruction and partial liquidation, conservation.

Depending on the existing rights to objects, fixed assets are divided into:

Organizations owned by the right of ownership (including those leased);

located at the organization in the operational management or economic management;

leased by the organization.

Valuation of fixed assets. Distinguish between the initial, residual and replacement cost of fixed assets.

In accounting, fixed assets are reflected, as a rule, at their original cost, which is determined for objects:

a) manufactured at the enterprise itself, as well as purchased for a fee from other organizations and individuals - based on the actual costs of building or acquiring these objects, including the costs of delivery, installation, installation;

b) made by the founders on account of their contributions to the authorized capital (fund), - by agreement of the parties;

c) received from other organizations and persons free of charge, as well as unrecorded fixed assets - at market value as of the date of posting;

d) acquired under agreements providing for the fulfillment of obligations (payment) in non-monetary means - at the cost of valuables transferred or to be transferred by the organization. These assets are valued at the price at which, in comparable circumstances, an entity would normally charge similar assets. If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations by non-monetary means is determined based on the cost at which similar items of fixed assets are acquired in comparable circumstances.

The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation. A change in the initial cost of fixed assets is also allowed in cases of completion, additional equipment, reconstruction, partial liquidation and revaluation of the relevant objects.

Valuation of fixed assets, the value of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of acceptance of the object for accounting.

The residual value of fixed assets is determined by subtracting from the initial cost of depreciation of fixed assets.

Over time, the initial cost of fixed assets deviates from the cost of similar fixed assets acquired or built in modern conditions. To eliminate this deviation, it is necessary to periodically revaluate fixed assets and determine the replacement cost.

Revaluation of fixed assets. From January 1, 1999, organizations may not more than once a year (as of January 1 of the reporting year) revaluate, in whole or in part, fixed assets at replacement cost by indexation (using a deflator index) or direct recalculation at documented market prices.

The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization (account 01 "Fixed assets" is debited, account 83 "Additional capital" is credited).

The procedure for accounting for the revaluation of fixed assets is determined by PBU 6/01 "Accounting for fixed assets". The amount of the writedown of the fixed asset as a result of the revaluation is credited to the account of retained earnings (uncovered loss) (account 84 "Retained earnings (uncovered loss)" is debited, account 01 "Fixed assets" is credited).

The amount of revaluation of an item of fixed assets, equal to the amount of its writedown carried out in previous reporting periods and attributed to the account of retained earnings (uncovered loss), is charged to the profit and loss account of the reporting period as income. In this case, the revaluation amount is reflected in the debit of account 01 and the credit of account 84.

The amount of the depreciation of the fixed asset is included in the reduction of the additional capital of the organization, formed from the amounts of the revaluation of this object, carried out in previous reporting periods (account 83 "Additional capital" is debited, account 01 "Fixed assets" is credited).

The excess of the amount of the writedown of the object over the amount of its revaluation credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods is charged to the account of retained earnings (uncovered loss) (account 84 is debited, account 01 is credited).

Upon disposal of a fixed asset, the amount of its revaluation is transferred from the organization's additional capital to the organization's retained earnings (account 84 "Retained earnings (uncovered loss)" is credited, account 83 "Additional capital" is debited).

The results of the revaluation of fixed assets, carried out by the organization on a voluntary basis, are taken into account for tax purposes. The amount of additional capital written off upon disposal of fixed assets will not be taken into account for tax purposes.

1.2 Documentation of fixed asset accounting transactions.

The movement of fixed assets is associated with the implementation of business operations for the receipt, internal movement and disposal of fixed assets. These operations are formalized in standard forms of primary accounting documentation.

Operations for the receipt of fixed assets are their commissioning as a result of capital investments, gratuitous receipt of fixed assets, rent, leasing, capitalization of previously unrecorded fixed assets identified during the inventory, internal transfer.

Incoming fixed assets are accepted by a commission appointed by the head of the organization. For registration of acceptance, the commission draws up in one copy the act (invoice) of acceptance - transfer of fixed assets for each object separately. A general act for several objects can be drawn up only if the objects are of the same type, have the same value and are accepted simultaneously under the responsibility of one and the same person.

The equipment received at the warehouse for installation is drawn up with an act of acceptance of the equipment.

The transfer of equipment to installation organizations is formalized by an act of acceptance - transfer of equipment for installation, indicating in it the installation organization, the name and cost of the transferred equipment, its completeness and defects identified during the external inspection of the equipment.

For defects identified in the process of revision, installation or testing of equipment, an act is drawn up on the identified defects in equipment. The act is signed by representatives of the customer, the contractor and the organization - the performer.

Acceptance of completed work on the repair, reconstruction and modernization of the object is formalized by the act of acceptance - delivery of the repaired, reconstructed and modernized objects.

The internal movement of fixed assets from one workshop (production, department, site) to another, as well as their transfer from the stock (from the warehouse) into operation, is drawn up by an act (invoice) of acceptance and transfer of fixed assets.

Write-off operations for all fixed assets, except for motor vehicles, are drawn up with an act for the write-off of fixed assets, and the write-off of a truck or car, trailer or semi-trailer - with an act for the write-off of vehicles.

1.3 Depreciation of fixed assets

In accordance with PBU 6/01 "Accounting for Fixed Assets", the cost of fixed assets is repaid through depreciation, unless otherwise provided by the Regulations.

Depreciation of fixed assets is carried out by one of the following methods of depreciation accrual:

Linear way;

Decreasing balance method;

The method of writing off the cost by the sum of the numbers of years of the useful life;

The method of writing off the cost in proportion to the volume of products (works).

One method is applied to a group of homogeneous items of property, plant and equipment throughout their useful lives. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except for cases when the object is under reconstruction and modernization by decision of the head of the organization and transferred to conservation for a period of more than three months.

Objects of fixed assets, consumer properties of which do not change over time (land plots and nature management objects), are not subject to depreciation.

Objects of fixed assets worth no more than 20 thousand rubles. per unit or another limit established in the accounting policy based on technological features, as well as purchased books, brochures and other publications, it is allowed to write off production costs (sales expenses) as they are put into production or operation.

During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.

In seasonal production, the annual amount of depreciation on fixed assets is accrued evenly during the period of operation of the organization in the reporting year.

Depreciation deductions for a fixed asset object begin on the 1st day of the month following the month in which this object was accepted for accounting and terminate on the 1st day of the month following the month in which the object's value is fully repaid or written off.

In practice, the amount of depreciation for the reporting period is determined as follows: to the amount of depreciation accrued last month, add the amount of depreciation from the value of received fixed assets for the last month and subtract the amount of depreciation from the value of fixed assets retired last month.

The organization has the right to choose the method of depreciation. However, for tax purposes, depreciation charges on fixed assets are charged in accordance with Articles 258 and 259, Chapter 25 of the Tax Code of the Russian Federation:

Depreciable property is divided into 10 groups in accordance with the terms of its useful life;

The taxpayer calculates depreciation on a straight-line or non-linear basis.

With the straight-line method, the amount of depreciation per month is determined by multiplying the initial cost of the object by the depreciation rate for this object, and with the non-linear method, by multiplying the residual value of the object by the depreciation rate for the corresponding object.

The straight-line depreciation method is used for buildings, structures, transmission devices included in groups 8-10 of depreciable property, the organization has the right to apply any of the two specified depreciation methods to the rest of the depreciable property.

To account for depreciation of fixed assets, a passive account 02 "Depreciation of fixed assets" is used, designed to summarize information on depreciation accumulated during the operation of fixed assets.

The accrued depreciation amount for own fixed assets for production purposes is reflected in the debit of the accounts of production and distribution costs (23 "Auxiliary production", 25 "General production expenses", 26 "General expenses", etc.) and the credit of account 02 "Depreciation of fixed assets".

For fixed assets leased out for current lease, the depreciation amount is reflected in the debit of account 91 "Other income and expenses" and the credit of account 02 (if the rent generates operating income), and for fixed assets for non-production purposes - in the debit of account 29 "Service production and economy" and the credit of account 02.

Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots, nature management objects, objects classified as museum objects and museum collections). the amount of depreciation is calculated according to the depreciation rates for the full restoration of fixed assets at the end of the year on off-balance account 010 "Depreciation of fixed assets".

With the introduction of the order of the Ministry of Finance of the Russian Federation dated 12.12.2005 No. 147n, from 01.01.2006, depreciation is charged in accordance with the generally established procedure for housing stock objects that are accounted for as profitable investments in material assets.

The amount of depreciation for fully depreciated fixed assets is not charged. When own fixed assets are retired, the depreciation amount for them is written off to the debit of account 02 "Depreciation of fixed assets" from the credit of account 01 "Fixed assets".

Analytical accounting on account 02 "Depreciation of fixed assets" is carried out by types and individual inventory items of fixed assets.

1.4 Analytical and synthetic accounting of fixed assets

Inventory cards are compiled in the accounting department for each inventory number in one copy. They can be used for group accounting of items of the same type that have the same technical characteristics, the same cost, the same production and economic purpose and entered into operation in the same calendar month.

At the location (operation) of fixed assets, inventory lists of fixed assets can be maintained to control their safety. They record the number and date of the inventory card, the inventory number of the object, its full name, initial cost and data on the disposal (movement) - the date and number of the document and the reason for the disposal. It is allowed to keep records of objects at their location in the inventory cards. In this case, inventory cards are issued in two copies and the second copy is transferred to the location of the object. Accounting for fixed assets at their location is carried out by persons responsible for the safety of these assets.

In accounting, inventory cards are formed into an inventory file, in which they are divided into groups by type of fixed assets.

Synthetic accounting for the presence and movement of fixed assets owned by the enterprise is carried out on the following accounts:

- "Fixed assets" (active);

- "Depreciation of fixed assets" (passive);

- "Other income and expenses" (active - passive).

Account 01 "Fixed Assets" is intended to obtain information on the presence and movement of fixed assets owned by the organization, which are in operation, stock, mothballed or leased out.

The cost of fixed assets received as a contribution to the authorized capital is made out by the following accounting entries:

Debit of account 08 "Investments in non-current assets" Credit of account 75 "Settlements with founders"

Debit of account 01 "Fixed assets" Credit of account 08 "Investments in non-current assets".

Fixed assets purchased for a fee from other organizations and persons, as well as created in the organization itself, are reflected in the debit of account 01 "Fixed assets" and the credit of account 08 "Investments in non-current assets".

Fixed assets accepted free of charge come in the debit of account 08 "Investments in non-current assets" and the credit of account 98 "Deferred income", sub-account 98-2 "Grants". The cost of fixed assets received free of charge, as depreciation is accrued on them, is debited from sub-account 98-2 "Grant-free receipts" to the credit of account 91 "Other income and expenses".

Therefore, the following accounting entries are made for fixed assets accepted free of charge:

Debit of account 08 "Investments in non-current assets" Credit of account 98 "Deferred income"

For initial cost

Debit of account 01 "Fixed assets" Credit of account 08 "Investments in non-current assets"

For initial cost

Debit of cost accounting accounts (25, 26, etc.) Credit of account 02 "Depreciation of fixed assets"

Monthly depreciation amount

Debit of account 98 "Deferred income" Credit of account 91 "Other income and expenses"

Monthly depreciation.

Upon disposal of fixed assets, the accumulated depreciation on the object is written off as a reduction of its initial cost. At the same time, account 02 "Depreciation of fixed assets" is debited and account 01 "Fixed assets" is credited.

When fixed assets are retired due to sale, due to dilapidation, obsolescence, gratuitous transfer, the residual value of the object is debited from account 01 "Fixed assets" to the debit of account 91 "Other income and expenses". In addition, the debit of account 91 reflects all expenses associated with the disposal of fixed assets, and for the loan - all receipts associated with the disposal of fixed assets (proceeds from the sale of facilities, the cost of materials, scrap, scrap received during the liquidation of facilities, etc. ).

Thus, on account 91 "Other income and expenses" the financial result from the disposal of fixed assets is formed. Monthly, this financial result is written off from account 91 to account 99 "Profit and Loss".

When selling fixed assets, their sale value is reflected in the debit of account 62 "Settlements with buyers and customers" or 76 "Settlements with various debtors and creditors" and the credit of account 91 "Other income and expenses". At the same time, the residual value of fixed assets is debited from the credit of account 01 "Fixed assets" to the debit of account 91, and the depreciation amount for sold fixed assets is debited to account 02 "Depreciation of fixed assets" and the credit of account 01. The amount of VAT on fixed assets (from the credit of account 68 "Calculations on taxes and fees") and expenses for the sale of fixed assets from the credit of account 23 "Auxiliary production" and other accounts.

When fixed assets are transferred free of charge, their residual value is written off from the credit of account 01 "Fixed assets" to the debit of account 91 "Other income and expenses", and the depreciation amount - from the credit of account 01 to the debit of account 02 "Depreciation of fixed assets". The costs of dismantling, packaging, transportation, etc. for donated objects are reflected in the debit of account 91 from the credit of the corresponding settlement and other accounts. The financial result from the gratuitous transfer of fixed assets is written off from account 91 to account 99 "Profits and losses".

Fixed assets transferred on account of a contribution to the authorized capital (fund) of other organizations and on account of a contribution to common property under a simple partnership agreement are written off at their residual value to the debit of account 58 "Financial investments" from the credit of account 01 "Fixed assets", and the amount depreciation on transferred fixed assets - from the credit of account 01 to the debit of account 02 "Depreciation of fixed assets". Additional costs associated with the transfer of fixed assets are written off to the debit of account 91 from the credit of the corresponding accounts.

The difference between the agreed valuation of the contribution (which should be reflected in account 58) and the residual value of fixed assets is reflected in account 91 "Other income and expenses" as operating income or expense. Moreover, if the agreed estimate exceeds the residual value of fixed assets, then account 58 is debited for the difference and account 91 is credited. If the agreed estimate is lower than the residual value, then the difference is reflected in the debit of account 91 and the credit of account 58.

The unrecorded fixed assets identified by the inventory are subject to posting in the debit of account 01 "Fixed assets" from the credit of account 91 "Other income and expenses" with the subsequent establishment of the causes of the surplus and the perpetrators (for budgetary organizations, the surplus is attributed to an increase in funding or funds).

To account for the disposal of fixed assets to account 01 "Fixed assets", a subaccount "Disposal of fixed assets" can be opened. The debit of this sub-account transfers the cost of the retired object, and the amount of accumulated depreciation is transferred to the credit. The residual value of the object is written off from account 01 "Fixed assets" to account 91 "Other income and expenses".

1.5 Disclosure of information about fixed assets in financial statements

In accordance with PBU 6/01, the financial statements are subject to disclosure, taking into account materiality, at least the following information:

On the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;

On the movement of fixed assets during the reporting year by main groups (receipt, disposal, etc.).

The specified information must be contained in section 3 "Depreciable property" of the appendix to the balance sheet (form No. 5) and in the certificate to section 3.

In addition, the following information should be disclosed in the explanatory note to the annual report:

On the methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;

On changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);

On the terms of useful life of fixed assets adopted by the organization (by main groups);

On fixed assets, the cost of which is not redeemed;

On fixed assets provided and received under a lease agreement;

On the methods of calculating depreciation charges for certain groups of fixed assets;

On real estate objects accepted for operation and actually used, which are in the process of state registration.

2. GENERAL CHARACTERISTICS of JSC "GLAZOV-MILK"

2.1 History of enterprise development

In 1924, a workshop was opened for the processing of lard and butter, which was purchased from the population of the surrounding villages. Maria Ilyinichna Tsygankova became the organizer of industrial buttermaking in the Glazov region. In 1930, a state-owned dairy industry was organized in the Soviet Union, one of whose enterprises the following year became a butter factory in Glazov, which is part of the Udmurt trust Rosglavmasloprom. The plant was organized on the basis of an already existing and successfully developing workshop for melting butter and tallow.

The small farm of the oil plant was housed in an unsightly wooden house with an area of ​​45 m 2 with stove heating, wooden floors and kerosene lighting. Absolutely everything was done by hand.

Starting from 1931, the butter factory began to receive and process milk, and in 1939 the factory already included five separator departments located in the villages of the region. The production of dairy products has been continuously growing.

Despite the difficulties of the war and post-war period, the plant worked successfully. In the early fifties, it was decided to start building a new standard plant with a capacity of 2,000 tons of processed milk per year. The plant was put into operation in 1953, and the design capacity was mastered by 1955. At that time, only three types of products were produced:

Flask milk;

Butter;

Melted butter.

But the range slowly began to expand. Kefir, sour cream, cottage cheese began to enter the trade. The production of packaged whole milk products was mastered.

The sixties and seventies became a period of continuous development for the plant. New subdivisions, supply systems, residential buildings are being built. In 1959 - 1962, Glazovskaya Butter Plant, Balezinsky, Yarsky, Yukamensky, Karsovaysky, Krasnogorsky Butter Plants joined the Glazov Butter Plant. With the addition of factories, the volume of procurement and processing of milk increased to 13 thousand tons per year.

In 1959, an ice cream shop was built, which until then was produced by hand in small quantities.

In 1976, a workshop for the production of milk powder was put into operation, simultaneously with it, two continuous butter churning lines with a total capacity of 18 tons per shift were launched.

In 1983, a workshop for the processing of whole-milk products was built.

During the period of perestroika, the enterprise faced many difficulties: a sharp drop in the supply of raw materials, delays in settlements, weakening of production and economic ties. But, despite this, production expanded and modernized.

Modern production at OJSC "Glazov-milk" is significantly different from the one with which it began. Many production and auxiliary areas have been modernized. Significant capacities are automated. Modern lines of packing and packaging of products are being introduced. Strengthened control over the quality of products.

Currently, Glazov-Moloko OJSC offers customers both traditional dairy products: milk, kefir, cottage cheese, cottage cheese products, semi-finished cottage cheese products, sour cream, cream, butter; as well as products designed for a variety of condensed milk, milk powder, fruit and berry yoghurts, Snezhok, Bifidok, Bifilife fermented milk drinks, buttermilk, pasteurized whey.

2.2 Legal form

JSC "Glazov-milk" is a commercial organization, the authorized capital of which is divided into a certain number of shares, certifying the mandatory rights of the company's participants in relation to the company. The Company is a legal entity, a commercial organization.

The authorized capital of the Company consists of the nominal value of the Company's shares acquired by shareholders and amounts to 20,162,623 thousand rubles.

The labor schedule at OAO Glazov-Moloko is determined by the internal labor regulations. The operation of the charter, all current regulations in the company, applies to all employees of Glazov-Moloko OJSC.

JSC operates on the basis of the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Law of the Russian Federation "On Joint-Stock Companies", the charter.

The main purpose of the JSC is to make a profit.

The governing body of the Company is:

General Meeting of Shareholders

Board of Directors of the Company

General Director of the Company

If a liquidation commission is appointed, all the functions of managing the affairs of the Company shall be transferred to it.

The Board of Directors and the General Director of the Company are elected by the General Meeting of Shareholders.

The Directorate of the JSC is the executive body of the company, which carries out the current management of its activities and represents the JSC in economic and other respects.

All work in the OJSC is carried out both by the shareholders of the company and by employees duly hired to work under an employment agreement.

The society has the right:

Rent out property belonging to him;

Rent someone else's property;

Acquire property and sell it;

Create their own branches, representative offices, departments, workshops independently, as well as under agreements on joint activities;

Form subsidiaries, both on the territory of the Russian Federation and abroad, in accordance with the current legislation of the Russian Federation;

Be a founder (co-founder) of other enterprises, cooperatives, organizations, concerns, societies, etc.;

The Company may carry out any types of economic activity, except for those prohibited by the legislative acts of the Russian Federation, in accordance with the purpose of its activity.

The types of activities and forms of their implementation are determined independently.

The cooperative carries out all types of activities both on its own and on the basis of concluded agreements with the involvement of legal entities and citizens.

In order to carry out its activities, the Company has the right to make various transactions, including the conclusion of contracts for the sale, lease, contract, loan, insurance, transportation, storage, receipt, participate or be an organizer in bidding, auctions, exhibitions.

2.3 Activities of OAO Glazov-Moloko

The main activities of the company are:

Ensuring milk procurement and its timely processing;

Maximum attraction of raw milk resources available in the regions;

Production of food products with high consumer properties that meet the standards and sanitary and hygienic requirements;

The most complete use of all products of processing of raw materials;

Foreign economic activity;

Other activities not prohibited by applicable law.

Other non-core activities:

Organization of corporate trade;

Organization of public catering;

Production of bread, garments, other consumer and industrial goods;

Provision of services to the population and organizations;

Trade and purchasing activities;

Intermediary activity;

medical activity;

Transportation of goods and other types of transport services for organizations, enterprises and citizens;

Rendering paid services by the enterprise to legal entities and individuals;

And other activities not prohibited by applicable law.

2.4 Management structure of OAO Glazov-milk

JSC "Glazov-milk" is characterized by a linear-functional management structure. Linear connections are used to directly control the course of the production process (director - deputy director - specialist). For functional relations, the preparation of decisions for managers is carried out by specialized departments.

The function of managing the enterprise is carried out by the director and his deputies. Responsibilities between them are distributed in accordance with the issued order.

Gene. the director of the enterprise, guided by the laws in force, the charter organizes production, economic and trading activities, manages all subordinate units, disposes in the prescribed manner

The planning and economic department organizes planning and economic work, develops long-term and current plans and monitors their implementation.

The accounting department organizes and carries out accounting and reporting, conducts documentary audits and inventories of inventory and cash assets of the enterprise.

The personnel department carries out the selection, placement, study of personnel; planning needs and organization of training and advanced training of employees; control over the use of specialists and the state of work with personnel at the enterprise.

The supply department finds and identifies suppliers of resources needed by the enterprise; concludes contracts with suppliers, organizes the delivery of resources to the enterprise warehouse, ensures their storage and issuance to retail outlets according to their requirements.

The convoy carries out the delivery of products from the warehouse to retail outlets and other transportation.

The commercial director is responsible for the timely and high-quality sales of products.

The lawyer solves all legal issues of the enterprise.

2.5 Labor potential of the enterprise

The labor potential of an enterprise is characterized by a system of indicators, including the number of employees, the distribution of workers by the nature of production, the composition of employees by gender, length of service, age, education, etc.

The gender and age structure of the enterprise's employees is presented in Table 1.1.

Table 1.1

Sex and age structure

Table 1.1 shows that almost the same number of men and women work at OAO Glazov-Moloko. But there is a difference in terms of age. Thus, the category of workers aged 41 to 45 differs from all age categories. At this age, the company employs 111 people, which is almost 2 times more than in other age categories.

The composition of workers and employees by length of service at the enterprise is presented in table 1.2.

Table 1.2

The composition of workers and employees by length of service at the enterprise

Table 1.2 allows us to conclude that the company employs people with long work experience. This is a positive factor for the enterprise. Because these people are highly experienced, highly qualified and dedicated to the enterprise.

The composition of employees by educational level is presented in Table 1.3.

Table 1.3 shows that the majority of workers have secondary technical education. Higher education is mainly held by executives and workshop foremen. Currently, 9 people study in technical schools and colleges, 7 people study in higher educational institutions.

Table 1.3

Composition of employees by educational level

Every year, OAO Glazov-Moloko passes certification of the team for professional suitability. This allows you to take a responsible attitude to your work, to increase the level of professional knowledge. Those who do not pass the certification are transferred to a lower-paid job or they are fired.

Staff turnover at the analyzed enterprise is within the normal range. The number of retired employees amounted to 24 people. Of these, 17 people resigned of their own free will, 1 person was fired by the decision of the administration, and 6 people were fired for violating labor discipline. Based on this data, you can find the turnover rate:

K t \u003d (number of quitters / number of all employees) * 100%

At OJSC Glazov-Moloko, the staff turnover rate is 5.2% (24/454*100%). This value indicates that staff turnover is within the normal range.

Among the possible reasons for staff turnover are dissatisfaction with the size of earnings, dissatisfaction with the profession, unfavorable conditions and working conditions, and other reasons.

2.6 Main economic indicators

The main economic indicators of the economic activity of the enterprise are presented in table 1.4.

Table 1.4

Indicators of economic activity of JSC "Glazov-milk"

Table 1.4 shows that in 2008 the economic performance indicators of OAO Glazov-Moloko changed for the better.

Thus, labor productivity in 2008 increased by 6% (compared to 2007), and compared to 2006 it increased by 22%.

The number of employees of the enterprise for three years has not changed significantly.

The average salary in 2007 compared to 2006 increased by almost 2 times, and in 2008 compared to 2007 increased by 10%.

The company's profit in 2008 increased by 30% (compared to 2007), and compared to 2006 increased by 23%.

The following factors influenced the increase in profit:

Material and technical: production automation, technical progress;

Organizational factors: improvement of the organization of production, improvement of the organization of management, improvement of the organization of labor;

The main role on the factors, and the factors are the driving forces, under the influence of which the level of labor productivity has changed, was played by the new market system of labor motivation "GROWTH".

Thus, in general, the economic indicators of economic activity characterize the enterprise on the positive side. The development of the enterprise, the improvement of technologies is observed. We can say that the company works quite efficiently.

3 ACCOUNTING FOR FIXED ASSETS IN JSC GLAZOV-MILK

3.1 Organization of accounting for fixed assets at OJSC Glazov-milk

According to the company's accounting policy, accounting for fixed assets is carried out in accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.01 No. 26n.

When accepting assets for accounting as fixed assets, the following conditions must be met at a time:

Use in the manufacture of products, in the performance of work or the provision of services, or for managerial needs

Use for a long time, i.e. useful life, lasting more than 12 months

Ability to generate economic benefits

The accounting unit of fixed assets is an inventory item. An inventory object is an object that is a separate item or a complex of items with all devices and accessories that together perform one function.

There is no revaluation of fixed assets.

Evaluation of fixed assets, the cost of which upon acquisition is expressed in foreign currency, is carried out in rubles by recalculating the amount in foreign currency of the Central Bank of the Russian Federation, effective on the date of acceptance of the object for accounting.

From January 1, 2006 Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n in paragraph 5 of PBU 6/01 introduced a new rule that allows organizations to reflect assets that, although they meet the conditions for recognition of fixed assets, but have a value of no more than 20,000 rubles per unit, to be reflected in accounting as part of inventories. But keep in mind that for the purpose of taxing profits, the limit for classifying items as fixed assets is 10,000 rubles. Therefore, in order to avoid discrepancies between accounting and tax accounting and the formation of temporary differences to be accounted for in accordance with PBU 18/02 “Accounting for income tax settlements”, a limit of 10,000 rubles is set in the accounting policy of the enterprise.

Provision for the repair of fixed assets is not created. The cost of all types of repair of fixed assets (current, medium, capital) is included in the cost of ordinary activities as repairs are completed in full in the reporting period in which they were made.

Income and expenses from the write-off of fixed assets in all cases, except for liquidation in case of accidents, natural disasters or other emergencies, are included in operating income and expenses.

The depreciation bonus is not applied in order to avoid discrepancies between accounting and tax accounting and temporary differences.

3.2 Documentation of transactions c fixed assets

The enterprise uses unified forms of primary accounting documentation for accounting for fixed assets approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

For the acceptance of the main (not requiring installation), as well as for the inclusion of objects in the composition of fixed assets and commissioning, three unified forms are used:

The act of acceptance and transfer of fixed assets (except for buildings, structures) form No. OS-1.

The act of acceptance and transfer of the building (structure) form No. OS-1a

Incoming fixed assets are accepted by a commission appointed by the general director.

Based on the executed acts, data on the inclusion of an object in fixed assets are entered into inventory cards in the form No. OS-6

If the warehouse received equipment requiring installation, then an act of acceptance (receipt) of equipment form No. OS-14 is drawn up. It is drawn up by the commission for the acceptance of fixed assets and approved by the head.

When transferring equipment for installation, an Act on the acceptance and transfer of equipment for installation, form No. OS-15, is drawn up. For the acceptance of fixed assets after repair, modernization or reconstruction, a unified form No. OS-3 “Act on the acceptance and delivery of repaired, reconstructed, modernized fixed assets” is used

This act is divided into two sections.

Section No. 1 “Information on the state of fixed assets at the time of transfer for repair, reconstruction, modernization” reflects the characteristics of the object at the time of its transfer for repair (reconstruction).

Section No. 2 "Information on the costs associated with the repair, reconstruction, modernization of fixed assets" reflects the amount of actual costs that can increase the initial cost of such an object, if at the same time its initial standard performance indicators (useful life, capacity, etc.) .d.).

Based on the information reflected in the act in the form No. OS-3, information on the repair (reconstruction, modernization) of the fixed asset item is entered into the inventory card.

To reflect information on the internal movement of fixed assets, a unified form No. OS-2 "Invoice for the internal movement of fixed assets" is used.

This form is filled in by the transferring department in triplicate and signed by the responsible persons of the receiving and transferring departments. The document lists the names of all fixed assets being moved, indicating their inventory number, date of purchase, quantity and value.

The first copy is transferred to the accounting department, the second remains with the person responsible for the safety of the fixed assets of the transferring unit, the third copy is transferred to the receiving unit.

On the basis of the invoice in the form No. OS-2, data on the movement of an object of fixed assets is entered into the inventory card.

The write-off of vehicles is drawn up by the Act on the write-off of vehicles form No. OS-4a. At the same time, a copy of the technical passport confirming its deregistration at the State Inspectorate for Road Safety of the Ministry of Internal Affairs of Russia is submitted to the accounting department along with the act.

To write off all other fixed assets, two unified forms are used:

Form No. OS-4 - when decommissioning one object

Form No. OS-4b - with the simultaneous write-off of several objects.

Write-off acts are drawn up in two copies, signed by members of the commission and approved by the general director.

The first copy is handed over to the accounting department, the second remains with the person responsible for the safety of the objects, and is the basis for the delivery to the warehouse and the sale of material assets and scrap metal remaining as a result of the write-off.

To account for the presence of fixed assets, as well as their internal movement at the enterprise, a unified form No. OS-6 “Inventory card for accounting for an item of fixed assets” is used.

Filling in inventory cards is carried out on the basis of acts of acceptance and transfer of fixed assets and accompanying documents. Acceptance, movement of fixed assets within the organization, including reconstruction, modernization, as well as their disposal or write-off are reflected in the inventory card on the basis of relevant documents.

The inventory cards contain basic data on the fixed asset object, indicate the document for posting, initial cost, useful life, depreciation group number. The inventory card is compiled in one copy and is kept in the accounting department.

3.3 Synthetic and analytical accounting of fixed assets

Synthetic accounting of the presence and movement of fixed assets in an organization is carried out on the following accounts:

Account 01 "Fixed assets" collects all information about the availability and movement of fixed assets that are in operation, in stock, on conservation.

In the organization, fixed assets are accepted at their original cost, in accordance with clause 7 of PBU No. 6. The initial cost depends on how the organization received the fixed asset:

Bought or made by myself (initial cost equals the sum of actual costs)

Received free of charge (the initial cost is taken into account at market value. First, this cost is included in deferred income, then, as depreciation is accrued, the amounts are written off to non-operating income)

Exchanged for other property (the initial cost is equal to the price of the property that was transferred in exchange)

Received as a contribution to the authorized capital (the fixed assets that the organization received as a contribution to the authorized capital must be taken into account at the cost agreed with the founders, this also includes the cost of their delivery and installation)

In OAO Glazov-Moloko, fixed assets are mainly acquired for a fee.

table 2

Correspondence of accounts for receipt transactions

and commissioning of fixed assets in April 2008

When accepting fixed assets for accounting, the methodology is not violated.

In accordance with RAS 6/01 "Accounting for Fixed Assets", the cost of fixed assets is repaid through depreciation. Depreciation of fixed assets is carried out by one of the following methods of depreciation accrual

Linear way

Decreasing balance method

Write-off method based on the sum of numbers of years of useful life

The method of writing off the cost in proportion to the volume of products (works)

One method is applied to a group of homogeneous items of property, plant and equipment throughout their useful lives. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting. According to the accounting policy of the organization, depreciation deductions for fixed assets put into operation before 01/01/2002 are made according to the norms established by the Decree of the Council of Ministers of the USSR dated 10/22/1990 No. 1072. Depreciation deductions for fixed assets put into operation after 01.01.2002. are produced according to the norms established by the Government of the Russian Federation No. 1 of 01.01.2002.

Depreciation on fixed assets is charged on a monthly basis using the straight-line method by applying established norms. Depreciation is not charged:

For housing stock. The depreciation amounts at the end of the year are reflected in the off-balance sheet account 010 “Depreciation of fixed assets”

According to the objects of external improvement

For land plots and objects of nature management.

The accrual of depreciation is suspended on the basis of the order of the General Director when transferring fixed assets for conservation for a period of at least 3 months and for the period of restoration of objects (reconstruction, modernization) the duration of which exceeds 12 months.

Table 3

Correspondence of accounts for operations related to the reflection of depreciation of fixed assets for April 2008.

When calculating depreciation for fixed assets directly involved in the main production, the methodology for accounting for direct costs was violated. Depreciation is charged on account 25 "General production costs", and not on account 20 "Main production"

Sale of fixed assets

In accordance with paragraph 29 of PBU 6/01, fixed assets can be written off the balance sheet for the following reasons:

Transfer of fixed assets in the form of a contribution to the authorized capital of other organizations

Other reasons.

The disposal of fixed assets as a result of their sale is documented by an act of acceptance of the transfer of fixed assets (form OS-1), on the basis of which a corresponding entry is made in the accounting department in the inventory card. Proceeds from the sale of fixed assets are recognized as operating income, which are reflected in the prescribed manner on account 91 “Other income and expenses”. The amount of proceeds from the sale of fixed assets is determined based on the price established by the agreement between the enterprise and the buyer.

Table 4

Correspondence of accounts related to sales

fixed assets for April 2008

The methodology for the sale of fixed assets is not violated

Write-off of fixed assets

The procedure for writing off the balance sheet of fixed assets due to moral and (or) physical depreciation is regulated by paragraphs 94-97 of the Methodological Guidelines for Accounting of Fixed Assets.

To determine the expediency and unsuitability of fixed assets for further use, the impossibility or inefficiency of their restoration, as well as to draw up documentation for the write-off of these objects at the enterprise, a permanent commission was created by order of the general director. The results of the decision taken by the commission are documented in an act for the write-off of fixed assets (Forms No. OS-4, OS-4a). Parts, components and assemblies of disassembled and dismantled equipment suitable for the repair of other facilities, as well as other materials are accounted for as scrap or scrap at market value. On the basis of the issued acts, a note is made on the disposal of the object in the inventory card.

Table 5

Correspondence of accounts for transactions related to the liquidation of fixed assets for April 2008

The methodology for the liquidation of fixed assets is not violated.

The main register of analytical accounting of fixed assets are inventory cards. On the front side of the inventory cards indicate the name and inventory number of the object, the year of manufacture (construction), the date and number of the acceptance certificate, location, initial cost, depreciation rate, cost code (for attributing depreciation amounts), the amount of accrued depreciation, internal displacement and reason for leaving.

On the reverse side of the inventory cards indicate information about the date and costs of completion, additional equipment, reconstruction and modernization of the facility, repairs performed, as well as a brief individual description of the facility.

Inventory cards are compiled in the accounting department for each inventory number in one copy. They can be used for group accounting of items of the same type that have the same technical characteristics, the same cost, the same production and economic purpose, and

put into operation in one calendar month.

Inventory cards are filled out on the basis of primary documents (acts of acceptance - transfer, technical passports, etc.) and then transferred against receipt to the appropriate department of the organization.

At the location (operation) of fixed assets, inventory lists of fixed assets can be maintained to control their safety. They record the number and date of the inventory card, the inventory number of the object, its full name, initial cost and data on the disposal (movement) - the date and number of the document and the reason for the disposal. It is allowed to keep records of objects at their location in the inventory cards. In this case, inventory

Conclusion.

Founded in 1924, Glazovsky Butter Plant, since 2005. The open joint-stock company "Glazov-milk" is aimed at carrying out the main activity - the production of dairy products.

JSC "Glazov-milk" is a commercial organization, the authorized capital of which is divided into a certain number of shares. The Company is a legal entity of a commercial organization.

The organization is characterized by a linear-functional management structure. Linear links directly control the course of the production process.

The labor potential of the organization is characterized by a system of indicators, including the number of personnel, the distribution of workers by the nature of production, the composition of workers by sex, length of service, age, and education.

Accounting in the organization is carried out using an automated form, the program "1C: Accounting" is used.

According to the accounting policy of the organization, accounting of fixed assets is carried out in accordance with the Accounting Regulation "Accounting for Fixed Assets" RAS 6/01. When assets are accepted for accounting as fixed assets, the following conditions must be met at a time:

Use in the manufacture of products, in the performance of work or the provision of services, or for managerial needs.

Use for a long time

The subsequent resale of these assets is not expected

The ability to generate economic benefits.

The accounting unit of fixed assets is an inventory item. The organization uses unified forms of primary accounting documentation for accounting for fixed assets approved by the Decree of the State Statistics Committee of Russia. Synthetic accounting of the presence and movement of fixed assets owned by the organization is carried out on the following accounts:

- "Fixed assets" (account 01);

- "Depreciation of fixed assets" (account 02);

- "Other income and expenses" (account 91).

Account 01 "Fixed assets" is intended for obtaining information on the availability and movement of fixed assets that are in operation, stock, mothballed or leased out. Fixed assets are accepted for accounting at historical cost.

In accordance with PBU 6/01, the cost of fixed assets is repaid through depreciation. According to the accounting policy of the organization, depreciation is accrued monthly on a straight-line basis by applying established rates.

The write-off of fixed assets from the balance sheet of the organization occurs for the following reasons:

Sale (realization) of an object of fixed assets to another person

Write-off in case of moral and (or) physical depreciation

Liquidation in case of accidents, natural disasters and other emergencies

Transfer under agreements of exchange, donation

Other reasons.

During the study of documents for the implementation of this course work, violations in accounting were found:

Not always, when commissioning fixed assets, the depreciation group, the financially responsible person who accepted the object, and the initial cost are indicated in the acts. For some objects, the useful life is incorrectly determined, which leads to a violation of the depreciation calculation procedure.

Write-off statements do not always indicate the reason for the write-off

When calculating depreciation for fixed assets directly involved in the main process of manufacturing finished products, the methodology for accounting for direct costs was violated. Depreciation is charged on account 25 “General production costs”, and not on account 20 “Main production”. This violation does not affect the financial result.

1. Strengthen control over filling out primary documents

2. Comply with the requirements specified in PBU 6/01

List of used literature.

1. Federal Law "On Accounting" dated 21.11.96. №129-FZ

2. Civil Code of the Russian Federation Part 1 and 2.-M.: Prospectus, 1998

3. Tax Code of the Russian Federation. Part 2.

4. Regulation on accounting "Income of the organization". PBU 9/99. Approved by order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 32n

5. Regulation on accounting "Accounting for fixed assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n

6. Regulation on accounting "Accounting policy of the organization" RAS 1/98. Approved by the Order of the Ministry of Finance of Russia dated 09.12.98. №60n

7. Klimov M.A. Big reference book of the accountant M “Index media” 2006

9. Chart of accounts for accounting of the financial and economic activities of the organization and Instructions for its application. Approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n

10. Bakaev A.S. Normative basis of accounting: Collection of official materials - M .: Accounting, 2004-400s

11. Babaev Yu.A. Accounting Theory: A Textbook for High Schools.-M. : Audit, UNITI, 2004.-391s.

12. Dymova I.A. International Accounting Standards.- M.: Glavbukh, 2005.-156p.

13. Kondrakov N.P. Accounting: Textbook - 4th ed., prerab. And extra. –M.: INFRA-M, 2004.-640s.

14. Kondrakov N.P. Accounting; Textbook for retraining and advanced training of accountants.- M.: INFRA-M, 2005-319s

15. Kozlova E.P. Accounting in organizations. - 3rd ed., Revised. and add.-M.: Finance and statistics, 2005.- 752 p.

16. Sokolov Ya.V. Fundamentals of accounting theory. –M.: Finance and statistics, 2006.-496s.

17. Charter of OAO Glazov-Moloko.

Federal Agency for Education

Glazov Institute of Engineering and Economics (branch)

state educational institution

higher professional education

"Izhevsk State Technical University"

Department of "Accounting and audit"

COURSE WORK

in the academic discipline "Taxes"

on the topic: "Taxation of operations for the sale of goods in the export regime"

Completed by a student

3 courses, gr. 5231-u _____________________________________________ A.P. Begisheva

(signature)

Checked by ___________________________________________ E.P. Pozdeeva

Fixed assets are a part of property used as means of labor in the production of products, performance of work or provision of services or for the management of an organization for a period exceeding 12 months or a normal operating cycle if it exceeds 12 months. The rules for the formation of information on fixed assets in the accounting of an organization are established by the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.2001 No. 10/13/2003 No. 91n (hereinafter - Methodological instructions No. 91n).

For accounting purposes, assets are recognized as fixed assets if the following conditions are simultaneously met:

- the object is intended for use in the production of products, in the performance of work, the provision of services, for management needs or for provision for a fee for temporary possession and use or for temporary use;

- the object is intended for long-term use, that is, for a period exceeding 12 months, or the normal operating cycle, if it is more than 12 months;

– the object should not be intended for sale;

- the object is able to bring economic benefits (income) to the organization in the future.

Assets (worth not more than 40,000 rubles per unit), in respect of which the above conditions are met, are reflected in accounting as part of inventories (IPZ). If the value of the property is 20,000 - 40,000 rubles, and the commissioning was carried out before 01.01.11, then the cost of its acquisition is accounted for by accruing depreciation;

If the value of the property is 20,000 - 40,000 rubles, and it was put into operation in 2011, then the cost of acquiring it is accounted for at a time. The period during which fixed assets bring income to the organization is considered to be the useful life. This is the base figure for calculating depreciation. Useful lives are established for accounting purposes in accordance with PBU 6/01 "Accounting for fixed assets".

The unit of accounting for fixed assets is recognized as an inventory object, which includes a fixed asset with all its fixtures and fittings and which is designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole, designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently. For the organization of accounting and control of the safety of fixed assets, each inventory object, when accepted for accounting, is assigned an inventory number. It does not matter where this item of property, plant and equipment is located - in stock or in operation. As a rule, a metal token with a number embossed on it is attached to the fixed asset object or the number is drawn with paint. The inventory number assigned to an item of fixed assets is retained by it for the entire useful life of this item in the organization. If an object of fixed assets consists of various parts, then the organization should be guided by the norm of clause 6 PBU 6/01 "Accounting for fixed assets".

If the useful lives of these parts differ significantly, then each such part is accounted for as an independent inventory object, which is assigned its own inventory number.

If the useful lives of the parts of the fixed asset differ insignificantly, then they must be taken into account all together as one object, to which one inventory number is assigned. An indicator of 5% can be used as a materiality criterion, guided by the Instructions on the procedure for compiling and presenting financial statements, approved by Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n. If an object of fixed assets is debited from accounting, then its inventory number is not assigned to fixed assets newly received by the organization within five years.

If the fixed asset was received under a financial lease agreement, then it can be accounted for by the lessee according to the number assigned to it by the lessor.

The classification of fixed assets involves their grouping according to the following criteria. According to the natural-material composition, fixed assets are divided into the following groups and subgroups.

Buildings - buildings of workshops, factory management, workshops, etc. An inventory item in this group is considered to be each separate building or extension if it has independent economic significance (warehouse, garage), along with all communications (lighting, heating, ventilation, water and gas supply, elevator facilities, internal telephones, etc.), ensuring normal operation.

Structures - mines, bridges, reservoirs, roads, oil and gas wells, etc. These are engineering and construction objects designed to perform certain functions in the production process. Inventory object - a separate building with all devices.

Transmission devices - power lines, pipelines, heat and gas networks, etc. This is a set of objects for transferring electrical, thermal and mechanical energy from engine machines to working machines, as well as for moving liquid and gaseous substances from one object to another.

Machinery and equipment: power machines and equipment (nuclear reactors, steam engines, turbines, internal combustion engines, etc.) that either produce electricity or heat energy or convert it into mechanical energy of motion; working machines and equipment (machines, devices) that are designed for mechanical, thermal, chemical and other technological impact on the object of labor; measuring and control devices (scales, pressure gauges, equipment for remote control, alarms, instruments and equipment of laboratories, etc.), which are designed to measure various parameters of equipment operation, check the quality of materials, raw materials, finished products, etc.; Computer Engineering; other machines and equipment not included in the named groups (fire engines, automatic telephone exchange equipment).

Tools, production and household equipment (electric drills, vibrators, jackhammers, workbenches, containers, inventory containers, etc.), which are used either to facilitate manual labor or to attach to machines to enhance their power.

Working productive livestock.

Perennial plantations. Inventory object - green spaces of a park, garden, square, street, boulevard, yard, enterprise territory, etc.

Other types of fixed assets (library funds, capital expenditures for leased fixed assets, etc.).

Depending on the degree of use, fixed assets may be: in operation; in stock (reserve); under repair; in the stage of completion, additional equipment, reconstruction, modernization and partial liquidation. By ownership, fixed assets are divided into the following groups: own; rented; received for free use; under economic management or operational management; received in trust.

According to the purpose (the nature of participation in the production process), the following fixed assets are distinguished:

- production, these include objects, the use of which is aimed at systematic profit making as the main goal of economic activity, that is, use in the production process, in construction, agriculture, trade, etc .;

- non-production, they include those fixed assets that are not used in the implementation of the main economic activity. These are objects of housing and communal services, institutions of science, culture, healthcare, etc.

The accountant must take into account separately production and non-production fixed assets, since there are differences in their reflection in accounting and taxation. A necessary condition for the correct setting of accounting for fixed assets is uniformity in the system of their assessment in all organizations, regardless of ownership. Acceptance for accounting of fixed assets, as well as a change in their initial cost during completion, additional equipment and reconstruction is reflected in the debit of account 01 “Fixed assets”.

Table 1.1

Types of valuation of fixed assets

To account for the disposal of fixed assets (sales, write-offs, partial liquidation, transfers free of charge, etc.), a sub-account "Disposal of fixed assets" can be opened to account 01 "Fixed assets". The cost of the retiring object is transferred to the debit of this sub-account, and the amount of accumulated depreciation is transferred to the credit. At the end of the disposal procedure, the residual value of the object is debited from account 01 "Fixed assets" to account 91 "Other income and expenses". Analytical accounting on account 01 "Fixed assets" is carried out for individual inventory items of fixed assets. At the same time, the construction of analytical accounting should provide the possibility of obtaining data on the availability and movement of fixed assets necessary for the preparation of financial statements (by type, location, etc.). To summarize information on depreciation accumulated during the operation of fixed assets, account 02 “Depreciation of fixed assets” is intended. Analytical accounting on account 02 "Depreciation of fixed assets" is carried out for individual inventory items of fixed assets. At the same time, the construction of analytical accounting should provide the possibility of obtaining data on the depreciation of fixed assets necessary for managing the organization and compiling financial statements.

Account 03 "Profitable investments in material assets" is intended to summarize information on the presence and movement of the organization's investments in part of the property, buildings, premises, equipment and other valuables that have a material form, provided by the organization for a fee for temporary use (temporary possession and use ) to generate income.

Depreciation of material assets provided for temporary use (temporary possession and use) in order to generate income is recorded on account 02 “Depreciation of fixed assets” separately.

To account for the disposal (sale, write-off, partial liquidation, transfer free of charge, etc.) of material assets recorded on account 03 “Profitable investments in material assets”, a subaccount “Disposal of material assets” can be opened for it. The cost of the retiring object is transferred to the debit of this sub-account, and the amount of accumulated depreciation is transferred to the credit. At the end of the disposal procedure, the residual value of the object is debited from account 03 “Profitable investments in material assets” to account 91 “Other income and expenses”. Analytical accounting on account 03 "Profitable investments in material assets" is carried out by types of material assets, tenants and individual objects of material assets.

Account 07 "Equipment for installation" is intended to summarize information on the availability and movement of technological, power and production equipment (including equipment for workshops, pilot plants and laboratories) that requires installation and is intended for installation in facilities under construction (reconstruction). This account is used by developers.

The cost of equipment handed over for installation is debited from account 07 "Equipment for installation" to the debit of account 08 "Investments in non-current assets". At the same time, equipment brought to the construction site that requires installation is accepted by the contractor for off-balance accounting under account 005 “Equipment accepted for installation”. The contractor removes the cost of this equipment or its parts handed over for installation from off-balance accounting under account 005 “Equipment accepted for installation”. The cost of equipment transferred to the contractor, the installation and installation of which at the permanent place of operation has not actually begun, is not deducted from the developer's account.

Analytical accounting on account 07 "Equipment for installation" is carried out according to the places of storage of equipment and its individual items.

Account 08 "Investments in non-current assets" is intended to summarize information about the organization's costs in objects that will subsequently be accepted for accounting as fixed assets. The balance on account 08 "Investments in non-current assets" reflects the amount of the organization's investments in construction in progress, pending operations for the acquisition of fixed assets. Analytical accounting on account 08 "Investments in non-current assets" is carried out:

- for the costs associated with the construction and acquisition of fixed assets,

- for each item of fixed assets under construction or acquired.

Account 001 "Rented fixed assets" is intended to summarize information on the availability and movement of fixed assets leased by the organization. Leased fixed assets are recorded on account 001 "Leased fixed assets" in the assessment specified in the lease agreements. Analytical accounting on account 001 "Leased fixed assets" is carried out by lessors, for each object of leased fixed assets (by inventory numbers of the lessor). Leased fixed assets located outside the Russian Federation are accounted for separately on account 001 Leased fixed assets.

All fixed assets disposal transactions are reflected through account 91 “Other income and expenses”, the debit of account 91 reflects the write-off of the residual value and the costs associated with the disposal, and the credit shows the amount of depreciation, sales proceeds, and the cost of capitalized values.

For accounting purposes, the organization must use, when documenting transactions with fixed assets, the primary documentation forms approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7 (Article 9 of the Federal Law dated November 21, 1996 No. 129-FZ "On Accounting").

The main tasks of accounting for fixed assets are:

– control over the safety and availability of fixed assets at the places of their use; correct documentation and timely reflection in the accounting of their receipt, disposal and movement;

– control over the rational use of funds for the reconstruction and modernization of fixed assets;

- calculation of the share of the cost of fixed assets in connection with the use and depreciation for inclusion in the costs of the enterprise;

– control over the efficiency of the use of working machines, equipment, production areas, vehicles and other fixed assets;

– accurate determination of the results from the write-off, disposal of fixed assets.

These tasks are solved with the help of proper documentation and ensuring the correct organization of accounting for the presence and movement of fixed assets, calculations for their depreciation and accounting for the costs of their repair.

Accounting for the financial results of the enterprise

Introduction

In the process of managing an organization, regardless of its form of ownership, numerous economic information is processed. “The leading role in its totality belongs to accounting and economic information, which is due to the specifics of accounting, which, functioning in the management system and covering the processes of production, circulation and distribution of the product, forms complete information about the circulation of funds”1. Because of this, accounting is the most complex information system, consisting of interconnected subsystems, each of which has its own tasks, functions and methods of generating information. The most important of them is the subsystem of accounting for financial results and distribution of profits, which integrates all the information of the accounting system on the income and expenses of the organization, the comparison of which gives a financial result, and also generates data on profit as a source of financial support for various aspects of the organization's activities.

In recent years, in the context of the transition to market relations in the activities of the enterprise, financial results began to occupy one of the leading areas, both in the field of accounting and in the analysis and audit of the enterprise.

The owners of enterprises are interested in maximizing profits, since it is at the expense of profits that enterprises can develop, increase the scale of production, and, consequently, bring more income to their owners. Profit, as the main category of entrepreneurship, has always given rise to various relationships regarding its distribution between entrepreneurship and power - the state. Therefore, the taxation of profits has a powerful impact on the mechanism for generating information on financial results. During the time of the profit tax, which almost coincided with the time of reforms in the country, there was a transition from the subordination of the entire accounting system to profit taxation to its allocation as an independent function. Thus, in the modern practice of the activities of economic entities, there are two accounting systems, the main function of which is to determine the financial results, to a large extent duplicated. At the same time, the relationship between the accounting and tax systems for the formation of financial results is very conditional. This gives rise to its own problems in the organization of accounting for financial results, expressed, first of all, in the absence of a centralized mechanism for restraining the formation of information necessary for narrow groups of users.

Thus, the most urgent problem of information support for the organization's activities is the integration of accounting and tax accounting systems, to which the development of methodological and methodological principles for generating information on financial results should be directed.

The relevance of the topic of the course work is connected not only with the sharply increased role of financial results in the economic development of organizations, but also with the unresolved nature of many problems of the general economic plan.

The main objectives of this work is to study the theoretical aspects of the formation of the financial results of the organization's activities in accounting, as well as to consider taxation of financial results within the framework of this topic.

In accordance with the goals, the following tasks were set:

consider the concept of the financial result of the economic activity of the organization

study the structure of financial results:

within income and expenses

within the financial results from ordinary activities and from other activities

study the system of legal regulation of financial results - PBU 9/99 "Income of the organization", PBU 10/99 "Expenses of the organization", Chapter 25 "Income tax" of the Tax Code of the Russian Federation, PBU 18/02 "Accounting for income tax calculations »

consider the accounting of the financial results of the organization's economic activities, including the accounting of income and expenses from ordinary activities and from other activities

Section 1. Theoretical foundations for accounting for financial performance.

1.1 Concept of financial results

The financial result is the profit or loss or difference from comparing the amounts of income and expenses of the organization. The excess of income over expenses means an increase in the organization's property - profit, and expenses over income - a decrease in property - a loss. The financial result received by the organization for the reporting year in the form of profit or loss, respectively, leads to an increase or decrease in the capital of the organization. According to clause 79 of the Regulations on Accounting and Accounting in the Russian Federation, accounting profit (loss) is the final financial result (profit or loss) revealed for the reporting period on the basis of accounting of all business operations of the organization and assessment of balance sheet items according to the current in accordance with the regulations.

In this definition, the following key concepts are used: profit, reporting period, business transactions, assessment of balance sheet items, rules operating in accordance with regulations.

Profit in its most general form is the increase in net assets. Its calculation is necessary for:

enterprise performance evaluation

determination of taxable amount

making decisions related to investments in this enterprise

enrichment of owners (the greater the profit, the higher the share price, the richer the shareholder).

The loss can and should be considered as profit with a minus sign.

“In accounting theory, the criteria of J. Kannig (1884-1962) are known, which the financial result must meet in order to be considered profit:

the profit expected during the year is highly probable

expected revenue can be calculated with a high degree of reliability

estimated costs are calculated with a high degree of probability.

These requirements are purely economic in nature and have influenced both international accounting standards and our PBU 9/99 and PBU 10/99”2.

The reporting period involves the closing of the General Ledger accounts. Accounting theory knows the following options:

as soon as the General Ledger is completely filled with entries, the balance is immediately determined for all accounts and the financial result is displayed

as soon as the production cycle ends, the accounts are closed and the financial result is fixed

as soon as a certain calendar date arrives, an interim financial result is entered for the entire time the company has been operating.

The fact that the financial result of the enterprise’s activities is determined for the reporting period means that the basis for the methods of its calculation is the assumption of business continuity, according to which, when maintaining accounting, it is assumed that in the foreseeable future the organization will not stop its activities and will function normally (clause 6 PBU 1/98). If we assume that the organization will not close in the near future, and in theory the introduction of this assumption means that it will “live forever”, then calculating the profit from its activities as the difference between the funds invested and the proceeds of the owners becomes absolutely meaningless. The financial result (profit or loss) is calculated within the framework of reporting periods - conditionally allocated periods of time, after which financial statements are prepared.

Presentation of information about the indicators of homogeneous business transactions in financial statements is carried out with the help of algorithmization of data on the processes of activity, aimed, among other things, at disclosing elements that characterize the structure of the final financial result. The algorithm for calculating the final financial result in the profit and loss statement, given in the Guidelines on the scope of accounting reporting forms dated July 22, 2003, 67n, highlights the following elements that characterize it:

gross profit

profit/loss on sales

profit/loss before tax

net profit (loss) of the reporting period

Gross profit is the difference between operating income and operating expenses. Profit/loss on sales is the difference between the income from ordinary activities and all expenses associated with this activity, i.e. in essence, this indicator reflects the financial result from ordinary activities. Profit/loss before tax represents the financial result formed only on the ordinary and other operations of the organization. Net profit (retained earnings) (uncovered loss) is the financial result of the organization's activities for a certain period.

1.2. Concepts of income and expenses

The entire economic life of an enterprise consists of two groups of facts of economic life - these are income and expenses.

Income and expenses are those facts of economic life that, from an economic, legal and accounting point of view, change the financial result of the economic activity of an enterprise.

The accounting definition of income and expenses is aimed at revealing the ways of their reflection in accounting and demonstrating data about them in the financial statements of the enterprise. It is based on the synthesis of economic and legal interpretations of income and expenses. Characteristics of income and expenses, their classification and evaluation, recognition in accounting and reporting are currently determined by two regulatory documents: PBU 9/99 "Income of the organization" and PBU 10/99 "Expenses of the organization", which were approved by order of the Ministry of Finance of the Russian Federation 6 May 1999 No. 32n and 33n, respectively.

In the Accounting Regulations, the rules for generating income and expenses are considered in their synchronization and comparison to obtain the resulting financial indicator - profit or loss. The financial result of the organization's activities characterizes its position in the market, the success of management, the capitalization of the company and other aspects of interest to all users of financial statements. Reliable indicators of profit (loss), understandable and allowing to obtain unambiguous conclusions when using financial statements, are possible if they are formed on the basis of unified and well-known rules. This purpose is served by the norms and rules set forth in these PBUs.

The concept of income and expenses that underlies the Accounting Regulations is that not all costs are expenses, just as not all receipts are income.

According to paragraph 2 of PBU 9/99, an organization’s income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

There are such concepts requiring a separate definition as "increase in economic benefits" and "increase in capital".

From the text of PBU 9/99 it follows that the economic benefits of an enterprise increase in the event that any property is placed at its disposal. This can be both the emergence of a debt of debtors (legal interpretation), and the repayment of obligations in cash or other tangible (intangible) values ​​(economic interpretation).

PBU 10/99 defines an organization's expenses as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (property owners).

The change in the capital of the enterprise as a result of accounting for the facts of economic life, defined as income and expenses, is due to the amount of profit or loss reflected in the accounting (the difference between income and expenses). It follows that one way or another, the accounting of income and expenses of an enterprise is subordinate to the goal of determining the financial result of its activities (profit or loss). This allows us to give somewhat more simplified accounting definitions of income and expenses, according to which income is understood as an accounting assessment of the facts of economic life that increase the financial result of the enterprise, and under the expense - reduce its financial result.

“At the same time, it is very important to keep in mind the rule of the Italian accountant D. Zappa (1879-1960):

the income of the enterprise is obvious, but the expenses are doubtful”3.

This rule proceeds from the fact that income is fixed by documents and the receipt of assets, while the amount of expenses is determined by the administration, choosing the rules for estimating reserves and writing them off as production costs, using various options for depreciation and the formation of reserves. Thus, incomes are objective, while expenses are to some extent subjective. In order to introduce this subjectivism (scientific anarchism) into the framework, normative documents introduce the terms used in the formulation of their norms into a strict conceptual framework. So in the case of income and expenses PBU 9/99 and PBU 10/99, defining a number of facts of economic life as income and expenses, they also name the facts of economic life that do not belong to these categories. According to the definitions that we have considered above, income does not include contributions from participants (owners of property), and expenses do not include a decrease in contributions by decision of participants (owners of property).

There are certain criteria for the recognition of income and expenses.

PBU 9/99 defines the list of receipts from legal entities and individuals that are the conditions for recognition:

“the organization has the right to receive this revenue, arising from a specific contract or otherwise confirmed as appropriate;

the amount of proceeds can be determined;

there is confidence that as a result of a particular operation there will be an increase in the economic benefits of the organization. The certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;

the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);

the costs incurred or to be incurred in connection with this transaction can be determined”4.

The criteria for recognition of expenses are:

“the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

the amount of the expense can be determined;

there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. There is certainty that a particular transaction will reduce the economic benefits of the entity when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset”5.

In addition to this, special rules PBU 9/99 and PBU 10/99 are devoted to determining the facts of economic life that are not related to income and expenses.

According to paragraph 3 of PBU 9/99, receipts from other legal entities and individuals are not recognized as income of the organization: amounts of value added tax, excises, sales tax, export duties and other similar mandatory payments; under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.; in the order of advance payment for products, goods, works, services; advances on account of payment for products, goods, works, services; deposit; as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee; in repayment of a loan, a loan granted to a borrower.

In accordance with paragraph 3 of PBU 10/99, the disposal of assets is not recognized as an organization's expenses: in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.); contributions to the authorized (reserve) capitals of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale); under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.; in the order of advance payment for inventories and other valuables, works, services; in the form of advances, a deposit in payment for inventories and other valuables, works, services; in repayment of a loan, a loan received by an organization.

When recognizing income and expenses, one should be guided by the assumption of the temporal certainty of the facts of economic activity (accrual method). The temporal certainty of the facts of economic activity as the basis for accounting for income and expenses requires an analysis of each operation of the receipt or disposal of assets, the emergence or extinguishment of obligations in its connection with the indicators of the reporting period, as well as the study of the economic consequences of each operation.

INTRODUCTION 3

1. THEORETICAL AND METHODOLOGICAL BASIS OF ACCOUNTING

FIXED ASSETS 4

1.1 Concept, classification and valuation of fixed assets 4

1.2 Documentation of fixed asset accounting transactions 8

1.3 Depreciation of fixed assets 9

1.4 Synthetic and analytical accounting of fixed assets 13

1.5 Disclosure of information about fixed assets in financial statements 17

2 GENERAL CHARACTERISTICS OF GLAZOV-MILK OJSC 19

2.1 Company development history 19

2.2 Legal form 21

2.3 Activities of OAO Glazov-Moloko 22

2.4 Management structure of OAO Glazov-milk 23

2.5 Labor potential of the enterprise 25

2.6 Main economic indicators 27

3. ACCOUNTING FOR FIXED ASSETS IN JSC GLAZOV-MILK 29

3.1 Organization of accounting of fixed assets in JSC "Glazov-milk" 29

3.2 Documentation of transactions with fixed assets 30

3.3 Synthetic and analytical accounting of fixed assets 33

CONCLUSION 44

REFERENCES 47

INTRODUCTION

The highest share in the structure of the property complex of the enterprise is occupied by fixed assets.

Fixed assets are produced assets used repeatedly or permanently over a long period, but not less than one year, for the production of goods, the provision of market and non-market services.

The main tasks of accounting for fixed assets are the correct documentation and timely reflection in the accounting registers of the receipt of fixed assets of their internal movement and disposal; correct calculation and reflection in accounting of the amount of depreciation of fixed assets; accurate determination of results in the liquidation of fixed assets; control over the costs of repairing fixed assets, their safety and efficiency of use.

For the organization of fixed assets accounting that meets the tasks set, the following prerequisites are important: classification of fixed assets; establishment of principles for valuation of fixed assets; establishment of a unit of accounting for fixed assets; choice of forms of primary documents and accounting registers.

The object of the study is OJSC "Glazov-milk"

The purpose of the study is to study and analyze the accounting of fixed assets of this organization, identify shortcomings and suggest ways to improve.

The methodological and theoretical basis of the study was provided by normative legislative acts, the works of scientists-economists and practitioners.

1 ACCOUNTING FOR FIXED ASSETS

1.1 Concept, classification and valuation of fixed assets

Fixed assets are a part of the property used as means of labor in the production of products, performance of work or provision of services or for the management of an organization for a period exceeding 12 months, or the normal operating cycle, if it exceeds 12 months.

In accordance with PBU 6/01, which was put into effect starting from the financial statements of 2001, when assets are accepted for accounting as fixed assets, the following conditions must be met at a time:

1) their use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;

2) use for a long time, i.e. useful life, lasting more than 12 months, or the normal operating cycle, if it exceeds 12 months;

3) the organization does not expect the subsequent resale of these assets;

4) the ability to bring economic benefits (income) to the organization in the future.

The useful life is the period during which the use of an item of property, plant and equipment generates income for the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.

Organizations use a single standard classification of fixed assets, according to which fixed assets are grouped according to the following criteria: industry, purpose, types, ownership, use.

Grouping fixed assets by industry (industry, agriculture, transport, etc.) allows you to obtain data on their value in each industry.

By appointment, the fixed assets of the organization are divided into production fixed assets of the main activity, production fixed assets of other industries, non-productive fixed assets.

By types of fixed assets of organizations are divided into the following groups: buildings, structures; working and power machines and equipment; measuring and regulating instruments and devices; Computer Engineering; vehicles; tool; production and household inventory and accessories; working, productive and breeding stock; perennial plantations; on-farm roads, etc. Fixed assets also include capital investments for radical land improvement (drainage, irrigation and other reclamation work) and leased fixed assets. Fixed assets include land plots owned by the organization, objects of nature management (water, subsoil and other natural resources).

The classification of fixed assets by type forms the basis of their analytical accounting.

According to the degree of use, fixed assets are divided into those in operation, stock (reserve), stages of completion, additional equipment, reconstruction and partial liquidation, conservation.

Depending on the existing rights to objects, fixed assets are divided into:

Organizations owned by the right of ownership (including those leased);

located at the organization in the operational management or economic management;

leased by the organization.

Valuation of fixed assets. Distinguish between the initial, residual and replacement cost of fixed assets.

In accounting, fixed assets are reflected, as a rule, at their original cost, which is determined for objects:

a) manufactured at the enterprise itself, as well as purchased for a fee from other organizations and individuals - based on the actual costs of building or acquiring these objects, including the costs of delivery, installation, installation;

b) made by the founders on account of their contributions to the authorized capital (fund), - by agreement of the parties;

c) received from other organizations and persons free of charge, as well as unrecorded fixed assets - at market value as of the date of posting;

d) acquired under agreements providing for the fulfillment of obligations (payment) in non-monetary means - at the cost of valuables transferred or to be transferred by the organization. These assets are valued at the price at which, in comparable circumstances, an entity would normally charge similar assets. If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations by non-monetary means is determined based on the cost at which similar items of fixed assets are acquired in comparable circumstances.

The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation. A change in the initial cost of fixed assets is also allowed in cases of completion, additional equipment, reconstruction, partial liquidation and revaluation of the relevant objects.

Valuation of fixed assets, the value of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of acceptance of the object for accounting.

The residual value of fixed assets is determined by subtracting from the initial cost of depreciation of fixed assets.

Over time, the initial cost of fixed assets deviates from the cost of similar fixed assets acquired or built in modern conditions. To eliminate this deviation, it is necessary to periodically revaluate fixed assets and determine the replacement cost.

Revaluation of fixed assets. From January 1, 1999, organizations may not more than once a year (as of January 1 of the reporting year) revaluate, in whole or in part, fixed assets at replacement cost by indexation (using a deflator index) or direct recalculation at documented market prices.

The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization (account 01 "Fixed assets" is debited, account 83 "Additional capital" is credited).

The procedure for accounting for the revaluation of fixed assets is determined by PBU 6/01 "Accounting for fixed assets". The amount of the writedown of the fixed asset as a result of the revaluation is credited to the account of retained earnings (uncovered loss) (account 84 "Retained earnings (uncovered loss)" is debited, account 01 "Fixed assets" is credited).

The amount of revaluation of an item of fixed assets, equal to the amount of its writedown carried out in previous reporting periods and attributed to the account of retained earnings (uncovered loss), is charged to the profit and loss account of the reporting period as income. In this case, the revaluation amount is reflected in the debit of account 01 and the credit of account 84.

The amount of the depreciation of the fixed asset is included in the reduction of the additional capital of the organization, formed from the amounts of the revaluation of this object, carried out in previous reporting periods (account 83 "Additional capital" is debited, account 01 "Fixed assets" is credited).