Typical accounting entries are examples of basic transactions. Typical accounting entries - examples of basic transactions Tax and accounting

With the advent of the new year, Russian accountants traditionally expect many changes. Legislators and officials do not let business get bored and, if they do not introduce new reports, they always change the forms and deadlines for submitting old ones. In 2017 the most significant change can be considered the transfer of administration of insurance premiums to the Federal Tax Service. This review contains 10 important results of the outgoing year for every accountant, which will have to be applied in the coming year.

1 Transfer of administration of contributions to the Federal Tax Service and unified calculation of insurance premiums

In 2016, insurers are guided by the standards Federal Law of July 24, 2009 No. 212-FZ on contributions to pension, social and health insurance. But as of January 1, 2017, it will no longer be in force due to the emergence of Tax Code RF new chapter 34 “ Insurance premiums” added Federal law dated July 3, 2016 N 243-FZ. Therefore, accountants will have to submit a new quarterly report, which has already been approved by the Federal Tax Service. It is called the Unified Calculation of Social Insurance Contributions and is submitted to the territorial tax authority no later than the 30th day of the month following the reporting period. (here is a link to the article about the report). The new form combines the calculation of RSV-1 and the calculation of 4-FSS, which employers now submit to Pension Fund and Foundation social insurance. These reports must be submitted based on the results of 2016, and for the 1st quarter of 2017 you will have to report in a new way.

2 New KBK

Traditionally, at the end of the year, the Ministry of Finance approves new codes budget classification for some positions. Officials add budget revenue items, change the direction of payments and redistribute income. From January 1, 2017, about 50 new BCCs will be put into effect, however, for organizations and individual entrepreneurs, the most important of them are 6 new BCCs for insurance premiums, as well as new KBK on income tax in connection with the redistribution of its rate between regional and federal budgets. Also, income tax on controlled income foreign companies will be transferred in a new way to KBK. A minimum tax— according to the KBK used for advance payments on the simplified tax system.

3 Contributions for “injuries”

Unlike contributions that employers pay to the Pension Fund, the Mandatory Fund health insurance and the Social Insurance Fund to pay benefits for temporary disability, including in connection with maternity, contributions for insurance against accidents at work and occupational diseases remained under the jurisdiction of the FSS and were not transferred to the tax service for administration. At first glance, nothing has changed for accountants, but in fact, the Social Insurance Fund has updated the report on contributions for injuries and added several new reports, which employers will also have to submit. It will need to be submitted quarterly by the 20th of the month following the reporting month in paper form and by the 25th in in electronic format. The first time to report under the new rules is for the first quarter of 2017. All compensation and payments for injuries will also be made by the FSS.

Besides, Federal Law of July 3, 2016 No. 250-FZ it has now been determined how to count contributions. Calculated and reporting period Contributions for injuries and the timing of their payment are specified in Article 22.1 Federal Law of July 24, 1998 No. 125-FZ. The procedure for returning arrears to the Social Insurance Fund by issuing demands and charging penalties has been determined.

The FSS will now determine the class of professional risk for contributions for injuries in a different way. In the absence of confirmation of the main type of activity of the organization in the Social Insurance Fund, it will be assigned the highest professional risk class of all OKVED codes included in the Unified State Register of Legal Entities. And it doesn’t matter whether the organization actually conducts this activity or whether it is only listed in the register. These amendments were approved by Government Resolution No. 551 of June 17, 2016.

4 Small business criteria have changed

At the initiative of Russian President Vladimir Putin, legislators changed the criteria by which organizations and entrepreneurs are classified as small businesses. In particular, from January 1, 2017, the restriction on the parameter “ total income"will amount to 150 million rubles instead of 120 million rubles per year, which are currently in effect. This indicator changed the “sales revenue” parameter from August 1, 2016, which reduced the passing threshold for many businessmen who have non-operating income. In particular, those contained in the list Article 250 of the Tax Code of the Russian Federation:

• dividends;
• fines and penalties under contracts;
• the value of property received free of charge.

In addition, the parameter “average headcount” has replaced “average headcount”, raising the threshold for organizations in the SE, since freelancers and part-time workers will no longer be taken into account when determining their status. All small businesses are now included in the register maintained by the Federal Tax Service, and only those entrepreneurs and legal entities that are in it can count on benefits.

5 Fine for non-compliance with the minimum wage and new terms for payment of wages

The fines that employers will have to pay if the level of wages in an organization is below the established minimum wage have been increased. As of January 1, 2017, it is 7.5 thousand rubles per federal level. Regions have the right to independently set the minimum wage and it should not be lower than the federal one. If it turns out that an employee who is employed full-time earns less, then the fine for the organization may be up to 50 thousand rubles, and the official guilty of this can be fined up to 20 thousand rubles.

In addition to fines for wages below the minimum wage, employers face large sanctions for delayed wages, including criminal liability. The following fines are now provided for this violation:

• for individual entrepreneurs from 1 thousand to 5 thousand rubles for the first violation, from 10 thousand to 30 thousand for a repeated violation;
• For officials from 10 thousand to 20 thousand rubles for the first violation, from 20 thousand to 30 thousand or disqualification for 1-3 years for a repeated violation;
• For legal entities from 30 thousand to 50 thousand rubles for the first violation, from 50 thousand to 100 thousand for a repeated violation.

Also, in accordance with the new edition Article 136 of the Labor Code of the Russian Federation, wages cannot be paid later than 15 calendar days from the end of the period for which they were accrued. Specific dates for payments to employees must be established with an interval between them of no more than 15 days. Employers must enshrine these rules in all internal regulatory documents: internal labor regulations, collective agreement, employment contract with each employee.

6 Increasing the amount of compensation for salary delays and unscheduled inspections

According to the new rules, if the delay in wages exceeds 15 days, the employer is obliged to pay not only the amount due to the employee, but also interest on its use. Until now, the amount of such compensation for late payment was 1/300 key rate Central Bank for each day of delay. Now it has doubled. Interest should be calculated based on 1/150 of the key rate per day of the amount not received by the employee.

Moreover, due to new edition Article 360 ​​of the Labor Code of the Russian Federation, state labor inspectorates received the right to conduct unscheduled inspections organizations in case of complaints about non-payment of wages or wages below the minimum wage. Such checks are carried out immediately with notification to the prosecutor's office. Based on their results, the employer may be brought to administrative or criminal liability.

7 New accounting and auditing standards

Accountants commercial organizations New standards have also been awaited for a long time, since the current PBUs and Regulations are applied only to the extent that does not contradict.

In addition, the Ministry of Finance, by order of October 24, 2016 N 192n, puts into effect from January 1, 2017 30 international standards audit in Russia. They will extend to accounting quality control, audit financial information, audit assignments and other audit-related services. Criminal liability is provided for auditors for issuing deliberately false opinions.

8 Experience report, SZV-M report and new fines

9 New classifiers of activities and fixed assets

In the Tax Code from January 1, 2017, only OKVED codes. This classifier will determine the organization's eligibility for benefits. Currently tax regulations are tied to different classifiers: agricultural tax benefits - to OKP, regional benefits according to the simplified tax system, UTII and PSN - to OKUN.
Classifier OKUN, which was used to determine species household services for the application of UTII, becomes invalid. Instead of him by order of the Government of the Russian Federation of November 24, 2016 No. 2496-r activity codes have already been approved in accordance with OKVED2 and service codes in accordance with OKPD2 related to household services. They will also determine the types of activities in the production, social, scientific spheres and in the field of consumer services for which zero rate patent, in accordance with Article 1 of the Federal Law of July 3, 2016 No. 248-FZ. Regional authorities must pass appropriate laws at the local level so that individual entrepreneurs can enjoy benefits.

From January 1, 2017 new classifier fixed assets OK 013-2014 (SNA 2008) will replace the current one. This means that for all fixed assets that will be put into operation from this date, the deadlines beneficial use will have to be determined using new codes and depreciation groups. In this regard, Rosstandart has released tables of correspondence between the codes of the current and new classifiers of fixed assets.

10 Debts and losses

Reserve for doubtful debts for the first quarter, half a year or 9 months for all organizations from January 1, 2017, it is limited to 10% of revenue for last year or 10% of revenue for the current reporting period. At the same time, the reserve limit at the end of the year will remain the same - 10% of annual revenue.

The rules for writing off losses from previous years have changed. Now the taxable profit base can be reduced by no more than 50%. This restriction will be in effect until 2019, it has been established Federal Law of November 30, 2016 No. 401-FZ. At the same time, the temporary 10-year limit on the transfer of losses was lifted. Now they can be written off indefinitely.

Such amendments are due to the fact that until now, losses from previous years could completely reset the income tax base. Now all legal entities will have to pay tax.

11 Professional profile "Accountant" in Consultant Plus

In the fall of 2016, the developer of the Consultant Plus program released an update with which all accountants were able to customize the program with one click. The new product is called “professional profile for an accountant”; its goal is to simplify the work of specialists and optimize the time spent searching for materials on relevant topics.

LLC "Elevating"

Industry:

Production

Competence:

Document flow

Solution:

1C: Document flow

The company "Elevating" LLC is engaged in the supply and installation of elevator equipment. The company carries out a full range of works on the design, supply, installation and commissioning of elevator equipment. During the project, an analysis of the company's business processes was carried out, settings were made taking into account business processes, an email client was configured, and user training was conducted.

Hit Machinery LLC

Industry:

Production and trade

Competence:

Management Accounting

Solution:

1C:Manufacturing enterprise management

Since January 1, 2017, the Hit Machinery company has been appointed the only official distributor of Hitachi Construction Machinery in Russia, authorized to sell construction-grade equipment (crawler and wheeled excavators weighing from 1 to 100 tons, front wheel loaders), spare parts for it, and also provide Maintenance. During the project, an IP telephony system was fully implemented and integrated with 1C: Manufacturing Enterprise Management.

LLC "Onyx-TM"

Industry:

Production

Competence:

Solution:

1C: Managing our company

The Onyx company is a Russian factory producing interior doors. The following were modified to suit the customer's needs: calculation of the cost of the door, production planning with analysis of the workload of workshops and personnel, registration of adjustments to orders in production, returns/defects. A project was completed to customize the 1C software product: Managing our company ed. 1.6 and training of enterprise employees on working with the system was carried out. The goal of the project was to optimize production operations, simplify and speed up the work of personnel. During the project, all goals were achieved.

Association KAMI

Industry:

Wholesale trade of industrial equipment

Competence:

Solution:

Manufacturing Enterprise Management 1.3

Association "KAMI" is an association of leading suppliers of industrial equipment, industrial enterprises Russia, equipment manufacturers, industry universities and research institutes. The need of the enterprise was the implementation of a specialized management and accounting scheme based on the functions of the 1C Manufacturing Enterprise Management solution.

JSC "ELTEZA"

Industry:

Production of electrical equipment

Competence:

Accounting

Solution:

1C: Manufacturing Enterprise Management 1.3

JSC ELTEZA is a diversified company that has all the technical and technological capabilities to produce modern electrical equipment, electronic and microprocessor devices, as well as train traffic control systems and ensure the safety of railway transportation. The company’s specialists have implemented a number of projects in such areas as: working with controlled transactions, cost calculation, work with customer-supplied raw materials.

ENERGOTEKHMONTAZH

Industry:

Construction

Competence:

Management Accounting. Document flow

Solution:

1C:Manufacturing enterprise management, 1C:Document flow

The Energotekhmontazh group of companies is a highly professional and rapidly developing enterprise in the field of energy supply, heat supply, water supply, gasification and road construction. The configuration of Manufacturing Enterprise Management and Document Flow was finalized and implemented.

VIMCOM

Industry:

Telecommunications

Competence:

Management Accounting. Accounting, Payroll

Solution:

1C: Manufacturing Enterprise Management, 1C: Enterprise Accounting, 1C: Salaries and Personnel Management

The Vimcom company specializes in solutions for creating multi-service broadband networks, provides a full range of services from pre-design survey to construction and technical support. During the project, improvements were made to the management information system based on the 1C: Manufacturing Enterprise Management configuration, integration with the 1C: Salaries and Personnel Management and 1C: Enterprise Accounting configurations was carried out.

JSC "PROCONTAINER"

Industry:

Project activities and consulting

Competence:

Warehouse accounting, production accounting, rent

Solution:

1C:Management small company

CJSC PROCONTAINER is the largest supplier of refrigerated containers in Russia. A company specializing in the service of refrigerated container units. The 1C:UNF software product was customized. The blocks were modified to meet the customer’s needs warehouse accounting, service work, production and rental. A feature of the company's accounting was the assignment identification numbers equipment and tracking its full life cycle.

VTS JETS LLC

Industry:

Maintenance and repair of aviation equipment

Competence:

Management and operational accounting

Solution:

1C: Managing a small company 1.6

The company VTS Jets LLC carries out service work on the repair and maintenance of aircraft. The system required the implementation of a business chain of documents to reflect transactions. The company customized the 1C:UNF software product. In the system, the blocks of service work, personnel accounting, warehouse accounting and the pricing block were finalized. The information system was brought to ISO 9001 quality standards, which are used in the work of the customer.

Company "FAIR PAY"

Industry:

Production

Competence:

Management Accounting. Accounting, payroll

Solution:

1C: Trade Management, 1C: Enterprise Accounting, 1C Salary and HR Management

The company "FAIR PAY" presents payment terminals own production. In addition to its own payment machines for accepting cash payments, the company produces Internet kiosks and Content kiosk. Comprehensive automation of management, accounting and payroll was carried out. As part of the project, data was transferred from a previously used warehouse accounting program, and a set of modifications was made to the used configurations to suit the needs of the company. Employees were trained.

LLC "EVROMASTER"

Industry:

Production

Competence:

Management Accounting, Accounting

Solution:

1C: Trade Management 10.3

LLC "EVROMASTER" is one of the largest producers of ready-mixed concrete in the south of the Moscow region. The main principle of the company’s work is to take into account all the interests of partners when developing production options, delivery conditions, prices, terms and types of payment. Comprehensive automation of dispatcher and operator workplaces was completed, with the ability to identify orders by barcodes in loading coupons and integrate the accounting program with the plant management system. The sales manager’s workplace was also automated.

MATRIX GROUP OF COMPANIES

Industry:

Production

Competence:

Operational, personnel, regulated accounting

Solution:

1C: Integrated automation

The MATRIX group of companies is a multidisciplinary engineering and manufacturing enterprise that performs work and provides services for the creation, reconstruction and modernization of automated process control systems of facilities in various industries industry. Implementation of 1C: Integrated automation. During the project, the following tasks were resolved: finalizing the configuration to suit the company's needs, transferring data from previously used accounting systems, installing and setting up the configuration, training MATRIX employees to work with the new information system.

SHP LLC "MOLOKO TYRNOVO"

Industry:

Agriculture

Competence:

Solution:

1C: Salaries and personnel management, 1C: Enterprise accounting

SHP LLC "MILK TYRNOVO" - production of dairy products. The company automated accounting and payroll. As part of the project, a methodology for using the information system was developed, taking into account industry specifics.

OJSC "OSTANKINSKY MEAT PROCESSING PLANT" (JSC "OMPK")

Industry:

Production

Competence:

Accounting, management and personnel accounting

Solution:

1C: Enterprise Accounting, 1C: Salaries and Enterprise Management

OJSC Ostankino Meat Processing Plant (OJSC OMPK) is a leading manufacturer of processed meat products and semi-finished products in central Russia. The "Inventory" block and the list of reports have been modified to meet the customer's needs, and a non-standard exchange between PPs has been configured.

LLC "BROK-BETON"

Industry:

Production

Competence:

Trade, production, operational accounting.

Solution:

ITS CONSULTANT: Concrete plant management

LLC "BROK-BETON" - production of ready-mixed concrete of all grades, mortars, sand concrete, wall, foundation and facing blocks, well rings and various landscape products (paving stones, curbs, etc.). During the project, areas were automated: operational accounting of actual production costs, transport accounting, document accounting, control of receipt and disposal of materials and finished products.

LLC "MFO ALLIANCE"

Industry:

Competence:

Accounting, management and personnel accounting

Solution:

1C: Enterprise Accounting, 1C: Salaries and Enterprise Management, Management of a Microfinance Organization.

LLC "MFO-ALLIANCE" - Financial intermediation, tender loans, bank guarantees. Modified to suit the customer's needs software products "Bank guarantees", "Tender loans". A project was implemented for the customer to refine the existing information system. The goal of the project was to adapt the information system to the new areas of the company's activities, as well as to optimize existing automation circuits. During the project, all goals were achieved.

LLC MFO "JET MANY MICROFINANCE"

Industry:

Competence:

Personnel accounting

Solution:

1C: Salaries and personnel management 3.0

LLC MFO "JET MANY MICROFINANCE" - provides high-tech and high-quality services in the field of microfinance using a modern arsenal banking technologies lending and IT funds. The transition was completed from 1C: Salaries and personnel management edition 2.5 to edition 3.0 with preservation of documents and modifications

PJSC "VOLGA CAPITAL"

Industry:

Competence:

Accounting, management accounting

Solution:

1C: Enterprise Accounting, 1C: Salaries and Personnel Management

PJSC "VOLGA CAPITAL" is an infrastructure company that operates on financial market, carrying out the activities of a market maker, specializes in exchange transactions and direct investments in its own projects.‎ The company is a liquidity provider for all market participants on NYSE exchanges, CME, Moscow Exchange. Comprehensive service maintenance systems information bases companies.

LLC "STROYDOMSERVIS"

Industry:

Construction

Competence:

Production

Solution:

ITS Consultant: Concrete plant management

"StroyDomServis LLC is one of the largest developers in the territory of New Moscow. The company provides a full range of services related to the development and sale of large investment projects. The main distinguishing feature of the Investtrust company is comprehensive development territory and, as well as the use of advanced technologies. The following tasks were solved at the enterprise: operational control over all stages of the plant’s operation, increasing the transparency of processes occurring at the enterprise, quality control of products and services, integration of the plant’s work into the general information system, integration with the payment system."

The statistics are dramatic. Banks and credit organizations losing their licenses one after another. Over the past 2015, the ferocious Central Bank earned 93 stars for the fuselage, for the current 2016 - 77. But the year is not over yet - perhaps they are going to set a new record. Bankfall, in a word. What should a business do? How to protect yourself and check the bank's reliability in advance? Let's figure it out […]

Transactions on mutual settlements with contractors and personnel are the main ones in the accounting of any organization. How to record the purchase and shipment of goods, the crediting of funds and payment to the supplier, the calculation and payment of wages to employees - you will learn about this from our article.

Purchasing goods

The basis for purchasing goods is a purchase and sale agreement. Received inventory items are reflected in accounting according to actual cost, the amount of which is the sum of the costs paid to the supplier, as well as the costs of delivery, storage, commission fee And so on.

Let's look at an example:

A supply agreement was concluded between JSC Mamont and LLC Kremniy, according to which JSC Mamont purchases garden tools in the amount of 617,500 rubles, VAT 195 rubles. The agreement also provides for the delivery of inventory to the warehouse of JSC Mamont, the delivery cost is 41,300 rubles, VAT is 6,300 rubles.

The accountant of Mammoth JSC reflected the receipt of goods in the accounting records as follows:

Sales of goods

The basis for the sale of goods to the buyer is the concluded contract (except in exceptional cases during retail sales).

When reflecting the sale of goods, it is necessary to make entries in accounting for the following transactions:

• revenue accrual Dt 61 Kt 90/1;
• write-off of cost of goods and materials Dt 90/2 Kt 45;
• write-off of sales expenses Dt 90/2 Kt 44.

Let's look at an example:

LLC Kremniy (supplier) and JSC Vostorg (buyer) entered into an agreement for the supply of goods, according to which:

• in November 2015, partial payment for goods in the amount of 413,200 rubles was received from Vostorg JSC;
• in December 2015, the goods were shipped by JSC “Vostorg” in the amount of 853,200 rubles, VAT 130,149 rubles;
• in January 2016, Vostorg JSC repaid the remaining debt of 440,000 rubles;
• cost of goods - 514,000 rubles;

The following entries were made in the accounting of Kremniy LLC:

Salary calculation and payment

The basis for calculating and paying salaries to employees of the organization, as well as for transferring funds to insurance funds is the payroll.

As a rule, an enterprise pays wages by transferring funds to bank card employee. This order payments involves providing the bank with the documents necessary to credit the salary amount (advance) to the employees’ card account:

• payment documents;
• register of funds transfers.

Let's look at an example:

The salary of employees of the economic department of Egida LLC for February 2016 is 140,900 rubles, personal income tax amount RUB 19,370

In the near future, Russian accountants should prepare for some changes that the government plans for them. The exact number of amendments is still unknown, but it is clear that there will be more than 10. About what changes for accountants in 2017 you can expect from this article.

5 new standards are expected to appear. Their implementation in accounting will begin in 2017:

• "Stocks"
• "Fixed assets"
• "Documents and document flow"
• "Intangible assets"
• "Financial statements"

From the very first day the new standards come into force, they can be used as desired, and with the advent of 2018 they will become mandatory. On this moment It is known that the limit on fixed assets, which is equal to 40 thousand rubles, will be removed from accounting. New accounting standards for the item “Fixed Assets” will be replaced by PBU 6/01.

Since 2011, the Ministry of Finance has been hatching the idea of ​​abandoning the limit in this area. This standard will be replaced by a materiality criterion. As for property whose useful life is more than a year, the organization itself will decide whether to classify it as fixed assets or not.

In 2019, it is planned to introduce 6 more new standards: “Expenses”, “Rent”, “Income”, etc.

New chart of accounts

The largest adjustments should be expected in the chart of accounts. The thing is that developers want to encode strings in financial statements identical to the number of the corresponding account. Then workers in this area will be able to create a balance sheet automatically based on accounting data. For example, deposits are accounted for in account 55 “ Special accounts in banks", and in the balance sheet they are classified as financial statements (№58).

In addition, the developers intend to introduce new accounts, which are currently not enough. For example, for investment property.

The draft new chart of accounts is currently at the planning stage and will be implemented in 2018, and all entrepreneurs will switch to it closer to 2020.

Simplifying accounting for small businesses

From 2017, accounting for small businesses will become easier. Namely, they will simplify the accounting system for fixed assets, materials and other assets. Let us note that officials intend to make a number of these changes. backdating, namely January 1, 2016.

Fixed assets and materials for small businesses will be allowed to be accounted for at the cost of the supplier. Now the value of assets includes the cost transport costs, payment for intermediaries, contractors, etc. The new rules will allow you to write off related expenses directly as expenses.

Depreciation of fixed assets from 2017 will be accrued once a year, and not every month, as is the case now. Regarding the costs of research papers, purchase intangible assets, then they can be written off at a time, regardless of their service life.

Companies operating under a special regime must evaluate these changes, because their accounting and tax accounting have almost no contact. As a result, there are no contradictions, and the work of the chief accountant will be significantly simplified.

Other projected accounting changes for 2017