Typical accounting entries are examples of basic transactions. Typical accounting entries - examples of basic transactions New reports for accountants in

With the advent of the new year, Russian accountants traditionally expect a lot of changes. Legislators and officials do not let business get bored and, if they do not introduce new reports, they will definitely 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 a single calculation of insurance premiums

In 2016, insurance organizations are guided by the norms Federal Law of July 24, 2009 No. 212-FZ on contributions to pension, social and medical insurance. But already from January 1, 2017, it will become invalid due to the appearance in 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 the link to the article will be about the report). The new form combines the calculation of RSV-1 and the calculation of 4-FSS, which employers are now submitting to Pension Fund and Foundation social insurance. These reports must be submitted at the end of 2016, and for the 1st quarter of 2017 you will have to report in a new way.

2 New CSCs

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

3 Contributions for "injuries"

Unlike the contributions that employers make to the Pension Fund, the Compulsory health insurance and the Social Insurance Fund to pay benefits for temporary disability, including in connection with maternity, contributions to insurance against industrial accidents and occupational diseases remained under the jurisdiction of the FSS and were not transferred for administration to tax service. At first glance, nothing has changed for accountants, but in fact, the FSS has updated the injury contribution report and added several new reports that employers will also have to submit. It will need to be submitted quarterly before the 20th day of the month following the reporting one, in paper form and before the 25th day 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.

Moreover, Federal Law of July 3, 2016 No. 250-FZ it is now determined how contributions are to be counted. Estimated and reporting period The rates of contributions for injuries and the terms of their payment are specified in Article 22.1 Federal Law of July 24, 1998 No. 125-FZ. The procedure for the return of arrears to the FSS was determined by issuing claims and charging penalties.

In a different way, now the FSS will determine the class of occupational risk for contributions to injuries. In the absence of confirmation of the main type of activity of the organization in the FSS, it will be assigned the highest occupational risk class of all OKVED codes included in the Unified State Register of Legal Entities. And it does not matter whether the organization actually conducts this activity or whether it is only indicated in the register. These amendments were approved by Government Decree No. 551 dated June 17, 2016.

4 Small business criteria have changed

At the initiative of Russian President Vladimir Putin, legislators have changed the criteria by which organizations and entrepreneurs are classified as small businesses. In particular, from January 1, 2017, the restriction on the parameter " general income” will amount to 150 million rubles instead of 120 million rubles a year, which are currently in effect. This indicator replaced the “sales revenue” parameter from August 1, 2016, which lowered the threshold for many businessmen who have non-operating income. In particular, those included 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 “average headcount” parameter has replaced the “average headcount” parameter, raising the threshold of organizations in the MP, 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 Penalty for non-compliance with the minimum wage and new terms for paying salaries

Increased fines that employers will have to pay if the level wages in the organization will be below the established minimum wage. As of January 1, 2017, it is 7.5 thousand rubles at the federal level. The 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 on a full-time basis receives less, then the fine on the organization can be up to 50 thousand rubles, and the official responsible for this can be fined up to 20 thousand rubles.

In addition to fines for wages below the minimum wage, employers will face large sanctions for delaying wages, up to and including criminal liability. The penalties for this violation are as follows:

• for individual entrepreneurs from 1 thousand to 5 thousand rubles for the first violation, from 10 thousand to 30 thousand - for the second;
• 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 second one;
• for legal entities from 30 thousand to 50 thousand rubles for the first violation, from 50 thousand to 100 thousand - for the second.

Also, according to 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 it was accrued. Specific dates of payments to employees should be established with an interval between them of no more than 15 days. Employers must fix these rules in all internal normative documents: internal labor regulations, collective agreement, labor contract with each employee.

6 Increasing the amount of compensation for delayed wages 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 for 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 been doubled. Interest must be calculated based on 1/150 of the key rate per day of the amount not received by the employee.

In addition, due to new edition Article 360 ​​of the Labor Code of the Russian Federation, state labor inspectorates were given the right to conduct unscheduled checks organizations in the event of complaints about non-payment of wages or wages in the amount below the minimum wage. Such checks are carried out immediately with the notification of the prosecutor's office. Based on their results, the employer may be held administratively or criminally liable.

7 New accounting and auditing standards

Accountants commercial organizations new standards have also been awaiting for a long time, since the current RAS and Regulations apply only to the extent that they do 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 apply to quality control of accounting, audit financial information, review assignments and other audit-related services. For the issuance of knowingly unreliable conclusions for auditors, criminal liability is provided.

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 rules tied to different classifiers: agricultural tax benefits - to OKP, regional benefits according to the simplified tax system, UTII and PSN - to OKUN.
OKUN classifier, according to which species were determined household services for the application of UTII, becomes invalid. Instead of him Decree 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 personal services. They will also determine the types of activities in the industrial, social, scientific spheres and in the sphere of personal 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 enact 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 terms beneficial use will have to be determined by 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, six months or 9 months for all organizations from January 1, 2017 is limited to 10% of revenue for prior 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 income base can be reduced by no more than 50%. This restriction will be valid until 2019, it is established Federal Law No. 401-FZ of November 30, 2016. At the same time, the time limit of 10 years for loss carry forward was lifted. Now they can be written off indefinitely.

Such amendments are due to the fact that until now the losses of 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 got the opportunity to customize the program "for themselves" with one click. The novelty was called "professional profile for an accountant", its task is to simplify the work of specialists and optimize the time to search for materials on the right topics.

In the next six months, more than 20 changes to the rules of accounting, tax and personnel records will come into force. We bring to your attention a webinar on the amendments that come into force in 2016 and from January 1, 2017.

The webinar is led by a practicing accountant with 20 years of experience, the owner of the "Certificate of Chief Accountant" Lyudmila Yuryevna Ganzha.

Webinar timeline:

1:12 Since August 1, 2016, the criteria for defining a small business have changed ("total income" instead of "sales proceeds")
3:02 On October 3, 2016, a new fine for non-compliance with the minimum wage was introduced
4:32 Since October 3, 2016, the penalties for delaying wages have been increased.
6:20 Also from October 3, 2016, compensation for delayed labor payments has been increased
7:31 From October 3, 2016, the deadline for the payment of salaries has been set.

10:22 From January 1, 2017 insurance premiums(except for contributions for injuries) will be transferred to the Federal Tax Service
12:40 Will be submitted to the tax office new form on insurance premiums. A new deadline has also been introduced for the submission of a report on insurance premiums. Form RSV-1 is canceled
14:05 A report on the length of service of employees is being introduced, a new deadline for submitting SZV-M is being introduced, and the fine for failure to provide information to the FIU is increasing.
15:25 On January 1, 2017, the deadline for submitting SZV-M to employees is changed.
16:05 From January 1, 2017, daily allowances above a certain limit will be subject to contributions.
16:50 Simplified personnel records in micro-enterprises.
18:09 From January 1, 2017, the tax authority can fine an enterprise if it does not provide explanations on a particular request.
20:07 From January 1, 2017, the calculation of benefits has changed.
21:25 The law on contributions "for injuries" will prescribe how to calculate them.
24:01 The occupational risk class for injury contributions will be determined differently.
26:30 Financing preventive measures in 2017, it will be possible to spend on personal protective equipment, overalls and safety shoes only if they are made in Russia.
27:44 The cost of assessing the qualifications of employees can be written off.
29:13 Classifiers. The Tax Code will leave only the mention of OKVED.
32:10 Some budget classification codes (BCCs) will be new in 2017.
33:48 It will be possible to pay taxes a day later and without penalties.
34:15 How foreign Internet companies will pay VAT on services to individuals will be written in the Tax Code of the Russian Federation.
34:54 Statement of tax monitoring will automatically rank the organization among the largest taxpayers.
36:30 Rules for contracts in c.u. appear in the tax code.
37:51 Income tax rates may change from January 1, 2017.
38:31 Losses of previous years will be written off under the new rules.
39:46 Taxes will be allowed to pay for third parties.
40:09 social deduction for the education of children can be increased from 50 to 100 thousand rubles.
40:45 Failure to pay insurance premiums will result in criminal liability.
42:23 Row administrative fines replaced with a warning.
43:49 Fixed contributions Individual entrepreneurs in 2017 may pay from the minimum wage of 6204 rubles and not from 6500 rubles. But only may be.
44:35 Changes to the payment of property tax.
45:10 The form of the invoice will change.
45:52 The calculation of interest for the use of other people's money will change.
46:05 Penalties for organizations will increase to 1/150 of the refinancing rate if the delay is more than 30 days.
46:33 VAT at a rate of 10% will be paid more frequently.

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

Purchase of goods

The basis for the purchase of goods is a contract of sale. Received goods and materials are reflected in the accounting 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 etc.

Consider an example:

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

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

Sale of goods

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

Reflecting the sale of goods, it is necessary to make postings for the following operations in accounting:

• revenue accrual Dt 61 Kt 90/1;
• writing off the cost of goods and materials Dt 90/2 Kt 45;
• writing off selling expenses Dt 90/2 Kt 44.

Consider an example:

Kremniy LLC (supplier) and Vostorg JSC (buyer) concluded a contract for the supply of goods, according to which:

• in November 2015, Vostorg JSC received a partial payment for the goods in the amount of 413,200 rubles;
• in December 2015, the goods were shipped to Vostorg JSC in the amount of 853,200 rubles, VAT 130,149 rubles;
• in January 2016, Vostorg JSC repaid the balance of the debt of 440,000 rubles;
• the cost of goods - 514,000 rubles;

In the accounting of Kremniy LLC, the following entries were made:

Calculation and payment of salaries

The basis for the calculation and payment of salaries to employees of the organization, as well as for the transfer of funds to insurance funds is the payroll.

As a rule, the enterprise pays wages by transferring funds to bank card employee. This order payments provides for the provision to the bank of the documents necessary for crediting the amount of salary (advance) to the card account of employees:

• payment documents;
• register of transfer of funds.

Consider an example:

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

OOO "Elevating"

Industry:

Production

Competence:

Document flow

Solution:

1C: Document management

The LLC "Elevating" company 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.

LLC "Hit Machinery"

Industry:

Production and trade

Competence:

Management Accounting

Solution:

1C:Manufacturing enterprise management

Since January 1, 2017, Hit Machinery has been appointed the only official distributor of Hitachi Construction Machinery in Russia, authorized to sell construction-grade equipment (tracked and wheeled excavators weighing from 1 to 100 tons, wheel loaders), spare parts for it, and also provide Maintenance. During the project, the 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 company "Onyx" is a Russian factory manufacturer of interior doors. For the needs of the customer, the following have been finalized: door costing, production planning with an analysis of the workload of workshops and personnel, registration of order adjustments in production, returns / defects. A project was completed to customize the 1C software product: Management of our company, ed. 1.6 and trained employees of the enterprise to work with the system. The aim of the project was to optimize the work of production, simplify and soothe the work of the staff. During the project, all goals were achieved.

Association KAMI

Industry:

Wholesale of industrial equipment

Competence:

Solution:

Manufacturing plant 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 introduction of a specialized scheme of management and accounting based on the functions of the solution 1C Management of a manufacturing enterprise.

JSC "ELTEZA"

Industry:

Production of electrical equipment

Competence:

Accounting

Solution:

1C: Manufacturing Enterprise Management 1.3

OJSC "ELTEZA" is a diversified company that has all the technical and technological capabilities for the production of modern electrical equipment, electronic and microprocessor devices, as well as train traffic control systems and ensuring the safety of railway transportation. The company's specialists implemented a number of projects in such areas as: work with controlled transactions, cost calculation, work with raw materials supplied by the customer.

ENERGOTECHMONTAZH

Industry:

Building

Competence:

Management Accounting. Document flow

Solution:

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

The Energotekhmontazh group of companies is a highly professional and rapidly developing enterprise in the field of power supply, heat supply, water supply, gasification and road construction. The finalization and implementation of the configuration Production Enterprise Management, Document Management was carried out.

WIMCOM

Industry:

Telecommunications

Competence:

Management Accounting. Accounting, Payroll

Solution:

1C: Manufacturing enterprise management, 1C: Enterprise accounting, 1C: Payroll and personnel management

The Vimcom company - specializes in solutions for the creation of multiservice broadband networks, provides a full range of services from pre-project survey to construction and technical support. During the project, improvements were made to the management information system based on the configuration and 1C: Managing a manufacturing enterprise, integration with the configurations 1C: Payroll and personnel management and 1C: Enterprise accounting was carried out.

CJSC "PROCONTAINER"

Industry:

Project activities and consulting

Competence:

Warehouse accounting, production accounting, rent

Solution:

1C: Management small firm

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

VTS JETS LLC

Industry:

Maintenance and repair of aviation equipment

Competence:

Management and operational accounting

Solution:

1C: Small business management 1.6

The company LLC "VTS Jets" carries out service work on the repair and maintenance of aircraft. The system needed to implement a business chain of documents to reflect transactions. The company made customization of the 1C: UNF software product. The blocks of service work, personnel accounting, warehouse accounting and the pricing block were finalized in the system. 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 personnel management

Company "FAIR PAY" presents payment terminals own production. In addition to self-produced payment machines for accepting cash payments, the company produces Internet kiosks and a Content kiosk. A comprehensive automation of managerial, accounting and payroll accounting was carried out. As part of the project, data was transferred from the previously used warehouse accounting program, a set of improvements to the used configurations was completed to meet the needs of the company. Conducted employee training.

EUROMASTER LLC

Industry:

Production

Competence:

Management Accounting, Accounting

Solution:

1C: Trade management 10.3

EUROMASTER LLC 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 the maximum consideration of all the interests of partners in the development of production options, delivery terms, prices, terms and types of payment. A comprehensive automation of the workplaces of the dispatcher and operator was carried out, with the possibility of identifying orders by barcodes in loading coupons and integrating the accounting program with the plant management system. As well as the automation of the workplace of the sales manager.

MATRIX GROUP OF COMPANIES

Industry:

Production

Competence:

Operational, personnel, regulated accounting

Solution:

1C: Integrated automation

The MATRIX Group of Companies is a diversified engineering and manufacturing enterprise that performs work and provides services for the creation, reconstruction and modernization of process control systems for facilities in various industries. Implementation of 1C: Complex automation. During the project, the following tasks were solved: finalizing the configuration for the needs of the company, transferring data from previously used accounting systems, installing and configuring, training MATRIX employees to work with the new information system.

SHP LLC "MOLOKO TYRNOVO"

Industry:

Agriculture

Competence:

Solution:

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

SHP LLC "MOLOKO TYRNOVO" - production of dairy products. The company carried out automation of accounting and payroll. Within the framework of the project, a methodology for using the information system was developed, taking into account industry specifics.

JSC "Ostankino MEAT PROCESSING PLANT" (JSC "OMPK")

Industry:

Production

Competence:

Accounting, management and personnel accounting

Solution:

1C: Accounting of the enterprise, 1C: Salary 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. Under the needs of the customer, the "Inventory" block, the list of reports have been finalized, 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, sections were automated: operational accounting of actual production costs, accounting of transport, accounting of documents, control of receipt and disposal of materials and finished products.

LLC "MFO ALLIANCE"

Industry:

Competence:

Accounting, management and personnel accounting

Solution:

1C: Accounting of the enterprise, 1C: Salary and management of the enterprise, Management of a microfinance organization.

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

LLC MFO "JET MONEY MICROFINANCE"

Industry:

Competence:

Personnel accounting

Solution:

1C: Salary and personnel management 3.0

LLC MFO "JET MONEY MICROFINANCE" - provides high-tech and high-quality services in the field of microfinance using a modern arsenal banking technologies lending and IT funds. Transition from 1C: Salary and personnel management version 2.5 to version 3.0 was made with the preservation of documents and improvements

PJSC "VOLGA CAPITAL"

Industry:

Competence:

Accounting, management accounting

Solution:

1C: Accounting of the enterprise, 1C: Payroll and personnel management

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

OOO "STROYDOMSERVIS"

Industry:

Building

Competence:

Production

Solution:

ITS Consultant: Concrete Plant Management

StroyDomService LLC is one of the largest developers in New Moscow. The company provides a full range of services related to the development and implementation of large investment projects. The main distinguishing feature of Investtrust is the integrated development of the territory and the use of advanced technologies. The following tasks were solved at the enterprise: operational control over all stages of the plant, increasing the transparency of the processes taking place at the enterprise, quality control of products and services, integration of the plant into a common information system, integration with the payment system.

The statistics are dramatic. Banks and credit organizations lose their licenses one by one. Last year, the ferocious Central Bank earned 93 stars for the fuselage, this year 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 reliability of the bank in advance? Let's figure it out […]