Accounting policy is drawn up separately for accounting and tax accounting

14.02.2019

For tax purposes

The accounting policy is approved by order or order of the head (director) of the enterprise in the year that precedes the year of its application. For example, on December 26, 2018, an accounting policy was approved, but it should only be applied from January 1, 2019.

When creating an organization, it chooses methods for determining income and expenses, tax accounting registers and fixes them in an order on accounting policies. Every year there is no need to draw up a new accounting policy or “repeat” the order from the previous year. The accounting policy is drawn up once. But, it is possible to make changes to it. Only in the case when many changes to the Tax Code have been adopted, it is more expedient to adopt and approve a new accounting policy. At the same time, it is imperative to make references to the Federal laws that have entered into force (on the basis of which amendments were made to the Tax Code of the Russian Federation).

Accounting policy changes

Changes to the accounting policy are made in the following cases:

Legislation amended the Tax Code of the Russian Federation (minor changes). In this situation, changes are made no earlier than the date of entry into force of the relevant laws;

The organization has decided to change the way it reports income and expenses. Changes are accepted from the beginning of the tax period (required);

The emergence of new activities in the company. Accounting policies can be adopted and changes can be made at any time during the reporting year.

The main sections of the accounting policy

When drawing up an accounting policy, an enterprise should pay attention to the fact that it is desirable to divide the accounting policy into two parts:

For organizational;

on the methodological one.

First you need to specify how the responsibilities of accountants (accounting staff) will be distributed, appoint certain employees as responsible. Further, it is important to disclose what analytical registers the company will use. The third stage is accounting methods.

For accounting

An accounting policy for accounting purposes should be formed on the basis of the Accounting Regulation "Accounting Policy of an Organization" (PBU No. 1/2008).

Deadline for approving an accounting policy

The accounting policy must be approved in December of the year preceding the year in which the provisions of the accounting policy are applied. For example, you can date the order on December 30 of last year. Then the provisions of the accounting policy will apply from 1 January of the following year. If the company was newly created, then it approves the accounting policy for accounting purposes until the moment of submission financial statements.

Changes to accounting policies for accounting purposes

Changes to the previously approved accounting policy for accounting purposes are made in the following cases:

In the event of a change in legislation;

When it changes essential conditions activities of the organization;

How to draw up an accounting policy for an agricultural organization

An informal approach to the development of accounting policies will allow organizing an optimal system of accounting and tax accounting and, as a result, avoid possible negative consequences for the agricultural organization.

Accounting policy...

Two accounting policies should be approved: accounting and tax.

…for accounting purposes

The definition of accounting policy for accounting purposes is given in PBU 1/98.

Ready-made accounting policy - a sample for an organization

It says that accounting policy is a set of accounting methods: primary observation, cost measurement, current grouping and final generalization of facts economic activity. This document discloses methods for evaluating the facts of economic activity, paying off the value of assets, organizing workflow, inventory, methods of using accounting accounts, systems of accounting registers, processing information and other relevant methods and techniques.

Note. PBU 1/98 "Accounting policy of the organization" approved by Order of the Ministry of Finance of Russia dated December 9, 1998 N 60n.

…for tax purposes

Accounting policy for the purposes of tax accounting is a set of methods of primary observation, cost measurement, current grouping and final generalization of business activity factors to be reflected in the calculation of the taxable base. Accounting methods include systematization of tax accounting data for the reporting (tax) period, grouped according to the rules of Ch. 25 of the Tax Code of the Russian Federation using analytical accounting registers.

We draw up an accounting policy

When developing a provision on accounting policy, special attention should be paid to those points that are ambiguously interpreted by the current legislation.

The accounting policy of an agricultural organization should include the following elements:

• working chart of accounts;
• document flow rules and accounting information processing technology;
• forms of primary accounting documents used to register the facts of economic activity, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
• the procedure for conducting an inventory of assets and liabilities;
• other solutions necessary for organizing the accounting of assets and liabilities of an agricultural enterprise.

Note. Is it possible to change the accounting policy?

During the year, the accounting policy can be changed if:

• changes in the legislation of the Russian Federation or regulatory acts on accounting;
• an agricultural organization has developed new methods of accounting, the use of which implies a more reliable reflection of the facts of economic activity in the accounting and reporting of this organization or a lower labor intensity of the accounting process without reducing the degree of reliability of information;
• the conditions of activity have changed significantly, which, in turn, may be associated with a change of owners, with reorganization, with a change in the types of activities.

Working Chart of Accounts

The first step in the formation of the accounting policy of an agricultural enterprise is the approval of the working chart of accounts. It is compiled on the basis of a standard Chart of Accounts approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, as well as on the basis of the Methodological Recommendations, which are approved by Order of the Ministry of Agriculture of Russia dated June 6, 2003 N 792.

A well-thought-out chart of accounts significantly increases the level of accuracy of accounting information and reduces labor costs in all areas of accounting.

If the standard Plan does not contain accounting accounts necessary for the activities of an agricultural organization, it can introduce additional synthetic accounts into the working plan on its own using free codes. But at the same time, the introduction of such accounts must be agreed with the Russian Ministry of Finance.

Document management system

The agricultural organization must approve a document management system that coordinates the following issues:

• the procedure for creating primary accounting documents;
• control of the correctness of filling in the forms of primary accounting documents;
• the procedure and terms for the transfer of primary accounting documents to the accounting department;
• the procedure for transferring documents to the archive.

At the same time, it is possible to provide in the accounting policy that the workflow schedule is drawn up either as an appendix to the accounting policy, or as a separate independent document. The work on drawing up such a schedule is organized by the chief accountant. The schedule is approved by order of the head of the organization.

Forms of primary accounting documents

The next stage is the approval of primary documents. For agricultural enterprises, this section is very relevant, because in farms engaged in the production of agricultural products, it is used great amount forms of primary documentation. The task of management is to form a list of documents in relation to a particular enterprise.

Note. Specialized forms of primary accounting documentation were approved by the Ministry of Agriculture of Russia by Order of May 16, 2003 N 750.

If it is necessary to draw up a document for which a unified form is not provided, then when creating it, you need to remember that its mandatory components are: the name of the document, the date of compilation, the name of the organization, the content of the business transaction, the name of the positions, the signatures of the persons responsible for the business transaction and the correctness of its design.

for example, such a document can be called an act on the output of own production in crop production. A standard form is not provided for it, however, its presence is an important component of the production and accounting processes. This means that its form must be developed in accordance with all accounting rules.

The procedure for conducting an inventory

For agricultural organizations, the accounting policy section, which establishes the procedure for conducting inventories, is one of the important ones.

So, for example, it is possible to write off the natural loss of agricultural products during their storage only after an inventory of goods on the basis of an appropriate calculation. It should be noted that, according to the experience of audits, many agricultural enterprises write off the natural loss without carrying out inventories. And this is unacceptable. And during tax audits, officials recognize such expenses as unreasonable. Inventory refers to the methods of accounting, and the procedure for its implementation is one of the applications to the accounting policy.

Choice of accounting methods

This section of the accounting policy should be devoted to the choice of accounting method. Here, the agricultural organization must determine how to depreciate fixed assets, intangible and other assets, evaluate inventories, goods, work in progress and finished products, etc. For each of the areas of accounting in the organization, one accounting option is selected from the set proposed, and such a choice will play a significant role in the system of all accounting in the enterprise.

Note. Attention: the previous numbers will help you

About what points should be taken into account when drawing up an accounting policy, we wrote in the previous issues of the journal "Accounting in Agriculture" for 2006.

So, about what nuances need to be reflected in the formation of a reserve fund for future expenses for the repair of fixed assets, you can read in an article that was published in the third issue of the magazine on page 28.

And about what needs to be foreseen when determining the moment and terms of useful life for depreciation of assets, we told in the article of the second issue of the magazine on page 53.

Should VAT be restored when changing the special regime? It also depends on how the accounting policy of the agricultural enterprise is drawn up. The material published in the second issue on page 44 is written in detail about this.

What circumstances should be specified in the accounting policy in the section of cost formation for the accountant of flour milling is described in the article of the first issue on page 69.

It should be noted that in the structure of accounting policy sections, special attention should be paid to the methods and ways of generating expenses and incomes, the correctness of their inclusion in the cost structure for the production of agricultural and other products, the performance of works and services, work in progress, deferred expenses, write-offs for the formation of the cost of goods and materials and fixed assets.

The optimal choice of accounting in certain areas of accounting makes it possible to introduce a clear order into the accounting of an agricultural organization.

Formation of tax policy

In this section, the organization may reflect the significant organizational and technical aspects of the accounting policy for tax purposes, in particular, in this section, you can indicate the structure that organizes and maintains tax accounting in the organization.

The obligation to draw up and adopt an accounting tax policy is fixed:

• in Art.

  167 ch. 21 "Value Added Tax";

• in Art. 313 ch. 25 "Corporate income tax".

Officials often urge taxpayers to independently determine in the accounting policy for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services). One such example is the Letter of the Ministry of Finance of Russia dated September 28, 2006 N 03-03-02/230. Therefore, a well-thought-out accounting policy of an agricultural enterprise for tax purposes can help to avoid many controversial situations in practice. When disputes with auditors reach court, accounting policies can serve as a powerful argument in favor of the organization.

We approve the accounting policy

The document in question is formed and accepted before the new fiscal year and applied consistently from year to year.

Because, for example, PBU 1/98 does not contain a requirement for the annual preparation of an accounting policy or an annual extension of the current one by a new order. That is, if your company does not make any changes to the accounting policy, then approve new policy not necessary.

What about tax accounting? According to the rules of Art. 313 of the Tax Code of the Russian Federation, an agricultural enterprise must independently organize accounting based on the principle of the sequence of application of the norms and rules of tax accounting.

Accounting and tax accounting policies can be approved by one order or order of the head of an agricultural organization. Here is an example of such an order.

——————————————————————¬
¦ Approved<*> ¦
The decision of the board of directors
¦ JSC "Sodruzhestvo" ¦
¦ December 31, 06 ¦
¦ from "—" ——- 20 — g. ¦
¦ ¦
¦ Order N 132 ¦
¦ December 31, 06 ¦
¦Moscow from "—" ——- 20— g.¦
¦ ¦
¦ "On the approval of the Regulations ¦
¦About accounting policy for purposes ¦
"accounting and taxation"
¦ ¦
¦Guided by the provisions of paragraph 3 of Art. 6 of the Federal Law of¦
¦November 21, 1996 N 129-FZ "On Accounting", clause 5 PBU¦
¦1/98 "Accounting policy of the organization", approved by the Order¦
¦Ministry of Finance of Russia dated December 9, 1998 N 60n, as well as part two¦
¦Tax Code of the Russian Federation, ¦
I order:
¦ ¦
¦approve the attached accounting policy statement for the purposes¦
¦accounting and tax accounting for 2007 in¦
JSC "Commonwealth". ¦
¦ ¦
¦ CEO Gribkov ¦
¦JSC "Commonwealth" ——- (V.I. Gribkov)¦
L———————————————————————<*> Note. An order to approve a regulation on accounting policy is adopted by a decision of the board of directors of an agricultural organization, if such a procedure is provided for by the charter or other internal document.

T.V. Barysheva

CEO

LLC "TELEFLOT CONSULTING"

When using the direct costing method

• Table 2.4.3. when using the "Standard-cost" method
• Table 2.4.4. Statement of results for ordinary activities when applying the Standard-Cost method

• 2.5. Sample workflow schedule

• Table 2.5.1

• 2.6. Exemplary accounting information processing technology
• 2.7. Approximate procedure for conducting an inventory
• 2.8. Approximate procedure for organizing internal control
• 2.9. Asset and liability valuation methods

• A. Non-current assets
• B. Financial productive reserves
• B. Cost of production
• D. Accounts receivable
• D. Accounts payable

Accounting policy of an agricultural enterprise

For them PBU 1/2008 in new edition provides for the observance of a certain sequence when considering a role model (clause 7.1):

• IFRS standards;
• provisions of federal or industry standards of Russian accounting that are close in meaning;
• existing recommendations.

The above innovation is not the only one introduced in PBU 1/2008 by order No. 69n. However, their purpose is to clarify the basic principles for the formation of accounting policies, to link them with the updated provisions of the law “On Accounting” dated 06.12.2011 No. 402-FZ and to converge with the principles on which IFRS standards are based, and not to specify accounting methods.
Therefore, we will not consider these changes in more detail. Sufficiently voluminous comments on them are given in the information message of the Ministry of Finance of Russia dated 02.08.2017 No. IS-accounting-9.

Accounting policy of eskhn in 2018

Attention

When forming the accounting policy of an organization in a specific direction of maintaining and organizing accounting, one of the several methods allowed by the legislation and regulations on accounting is selected. If, on a specific issue, the regulatory documents do not establish methods of accounting, then when forming an accounting policy, the organization develops an appropriate method, based on the provisions of accounting.

The accounting policy adopted by the organization is framed by the relevant organizational and administrative documentation - the Regulation on accounting and financial reporting.

Accounting policy of agricultural enterprises

Sample reporting forms for an on-farm unit

• Cost Report for Ordinary Activities
• Statement of results for ordinary activities
• Cost Report for Ordinary Activities
• Statement of results for ordinary activities
• Operating expenses report
• Operating Income Statement
• Report on non-operating expenses
• Report on non-operating income

• Appendix N 7. A sample of the design of the workflow schedule

• Actual workflow schedule
• Flowchart of the workflow for the "Crop growing" section
• Network diagram of the workflow for the "Crop growing" section

• Annex No. 8.

Ready-made accounting policy - a sample for an organization

Thus, the amount of monthly expenses will be 108.357 rubles. (10.402.300 rubles / 8 years * 12 months). Clear Pole has the right to reflect the costs of land from June 2017 (from the date of registration of ownership). If you combine the payment of unified agricultural tax and UTII, then you should supplement the text of the accounting policy with the procedure for organizing separate accounting and the tax calculation mechanism within each of the applicable tax regimes. How to draw up and approve a document The accounting policy of the UAT payer is drawn up in accordance with the general requirements.
Read also the article: → "Conditions for the application of the Unified Agricultural Tax + infographics, payers, calculation." When compiling a document, proceed according to the algorithm below:

1. Prepare a draft document.

Accounting policy

Important

FTS (not later than it is provided by the current legislation). If you acquire land plots for conducting agricultural activities, then the period for recognizing expenses for their acquisition should be reflected in the accounting policy.

Info

At the same time, consider the following: the legislation determines the period for recognizing land costs for at least 7 years. Example #1. LLC "Chistoe Pole" is engaged in the cultivation and sale of wheat, is a payer of the Unified Agricultural Tax.

In February 2017, Chistoye Pole acquired a land plot from JSC GlavProm:

• the cost of land is 10.402.300 rubles;
• "Clean Pole" paid the cost of the land on 04.02.17;
• The act for obtaining land was signed on 18.02.17;
• 06.17 "Clean Pole" received a certificate of ownership of the site.

According to the provisions of the accounting policy of Chistoye Pole LLC, the period for recognizing expenses for the purchase of land is 8 years.

ESHN + infographics, calculation4. Step-by-step instructions for registering LPH5. Taxation of peasant farms: comparison of OSNO, STS, ESHN regimes6. How to switch to the ESHN from the general regime and the simplified tax system? Infographics7. How to register a KFH: step by step instructions8. Application of UAT for KFH: infographics, calculation example, payment terms Sample accounting policy for an agricultural enterprise Below is an exemplary accounting policy for an agricultural enterprise that pays UAT.

Khlebodar Limited Liability Company ORDER No. 143-18/4 on approval of the accounting policy for tax purposes Krasnodar on November 26, 2016 I ORDER:

1. Approve the accounting policy for tax purposes.
2. To impose control over the execution of the order on the chief accountant Khvostov G.N.
3. The date of entry into force of the accounting policy is 01/01/2017.

Appendix to the order - accounting policy for tax purposes.

Accounting policy of an agricultural enterprise sample

Then, changes were made to the proposed example of accounting policy, which come into force on 01/01/2018. The resulting result can be downloaded from the link. Download Sample When Businesses Approve Accounting Policies First, let's dispel the long-held myth that accounting policies need to be approved annually.
In fact, if there are no changes, then the adopted policy must be consistently applied from year to year - art. 8 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ. For organizations, the following deadlines apply in terms of developing and approving accounting policies: Situation Accounting policy for accounting for NU Creation of a new organization Within no more than 90 days from the date of registration (clause 9 PBU 1/2008, approved by order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n) Not later than the end date of the first tax period for the organization (clause 12 of Art.

Accounting policy for an agricultural enterprise example

Regulations on the inventory of property and financial liabilities (annex to the order on accounting policies for accounting purposes)

• 1. General Provisions
• 2. General rules inventory
• 3. Rules for conducting an inventory of certain types of property and financial obligations
• • Inventory of fixed assets
  • Inventory of intangible assets
  • Inventory of financial investments
  • Inventory of inventory items
  • Inventory of work in progress and deferred expenses
  • Inventory of animals and young animals
  • Inventory of funds, monetary documents and forms of documents of strict accountability
  • Calculation inventory
  • Inventory of reserves for future expenses and payments, estimated reserves

Accounting policy of an agricultural enterprise example

Calculation and payment of the Unified Agricultural Tax 5. Before July 15 of the current year, calculate the amount of the advance payment for the Unified Agricultural Tax for the reporting period. Accounting policy of an agricultural enterprise example 2014 Calculation is carried out according to the formula: A \u003d (Dox - Ex) * 6%,

• where A is the amount of the advance payment;
• Doh - an indicator of income for the 1st half of the current year according to the Book of Accounting for Income and Expenses;
• Expenses - an indicator of expenses for the 1st half of the current year according to the Book of Income and Expenses.

6. Before March 1 of the next year, calculate the amount of the annual payment for the UAT for the previous tax period.

According to PBU 1/98, accounting policy is a set of accounting methods. With regard to tax accounting, it can be defined as a system of elements, techniques and methods for tax accounting and financial reporting in an organization.

The organizational side is associated with choice organizational structure accounting, building accounting, its relationship with other departments. organizations.

The technical side of the accounting policy is related to:

• - developing a working plan of accounts,
• - choosing the method of constructing accounting registers, internal reporting,
• - formation of document flow,
• - choosing the form of accounting,
• - conducting an inventory of property and liabilities.

The methodological side of the accounting policy is related to the definition of ways:

• - valuation of property and liabilities,
• -- determination of proceeds from the sale of products (works, services),
• - ways to write off inventories,
• -- methods of conducting analytical accounting of expenses,
• -- depreciation charges, etc.

The methodological side of the accounting policy should be formed in the context of certain types of taxes and fees.

The choice of an accounting policy option is influenced by numerous factors and operating conditions of the organization, such as:

• -- Kind of activity,
• --form of ownership (state, municipal, cooperative, joint-stock, private, etc.),
• --legal status (joint stock company, limited liability company, etc.),
• - the level of concentration of production (small, medium, large),
• - the level of specialization of the organization,
• - availability of financial resources,
• -- laws, regulations,
• -- relationships with buyers and customers, suppliers and contractors, debtors and creditors, banks, etc.,
• - industry affiliation of the organization,
• - management structure in the organization,
• - pricing procedure,
• -- investment policy,
• - the level of qualification of accounting staff and management of the organization, etc.

Such systems approach underlies the optimal accounting policy. It determines the completeness of accounting for business operations and processes in the organization, reporting indicators. Therefore, the accounting policy of an organization is always in the focus of attention of all interested parties, external (tax authorities, creditors, suppliers, shareholders and other business partners) and internal (organizational leaders at all levels) users.

Accounting policy of SPK im. Lenin Poretsky district of the Chuvash Republic meets the requirements formulated in section 2 "Formation of accounting policy" RAS 1/98:

• - completeness of reflection in accounting of all facts of economic activity (completeness requirement) related to tax accounting,
• - timely reflection of the facts of economic activity in tax accounting and financial statements (requirement of timeliness) greater readiness to recognize expenses and liabilities in tax accounting than possible income and assets, preventing the creation of hidden reserves (requirement of prudence),
• - a reflection of the facts of economic activity based not so much on their legal form, but on their economic content and business conditions (requiring priority of content over form),
• - identity of analytical accounting data (in terms of turnovers and balances) with data on the corresponding synthetic accounting accounts on the last calendar day of each month (consistency requirement),
• - prudence, expressed in the fact that the organization should be more willing to recognize expenses and liabilities in tax accounting than possible income and assets, not allowing the creation of hidden reserves. In other words, those incomes that are either already received or there is a high probability of receiving them are taken into account,
• -- materiality. Elements of tax accounting are considered essential, without knowledge of which the interested users of financial statements will not be able to reliably assess the financial position of the organization, cash flow or financial results of its activities,
• - the priority of content over form - take into account not only the legal side of the ongoing business transaction, but also their economic essence (content) and business conditions,
• -- consistency -- the identity of the data of analytical accounting of balances and turnovers with the data of balances and turnovers of synthetic accounting on the last day of each month,
• - rationality - accounting should be economical and rational (the cost of its implementation should not exceed its results) based on the specific conditions of management and the size of the organization.

When forming the accounting policy, the above principles, requirements and assumptions were observed. In particular, the following assumptions apply:

• -- the assets and liabilities of the organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations. This assumption of property isolation follows from paragraph 2 of Art. 8-FZ of the Russian Federation "On Accounting" and means that the company should take into account only its own property in the balance sheet of the organization. However, in accordance with the Federal Law of January 29, 1998 No. 164-FZ “On Leasing”, the organization’s balance sheet also takes into account the property provided to it under a leasing agreement;
• -- the entity will continue in operation for the foreseeable future and has no intention or need to liquidate or substantially reduce operations and, therefore, liabilities will be discharged in due course (going concern assumption);
• -- adopted by the organization accounting policies should be applied consistently from one reporting year to another. This is an assumption of consistent application of accounting policies. The reliability of accounting depends on its observance. However, this is not an unconditional assumption. There may be deviations from it for objective reasons;
• -- the facts of economic activity of the organization refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts. This is an assumption of temporal certainty of the facts of economic activity. Deviations from this assumption are possible.

When forming the accounting policy of the organization, based on assumptions different from the previous ones, such assumptions, together with the reasons for their application, are disclosed in the financial statements.

If, in preparing the financial statements, there is a significant uncertainty about events and conditions that may give rise to significant doubt about the applicability of the going concern assumption, then the entity indicates such uncertainty and unambiguously describes what it is associated with.

Significant methods of tax accounting are subject to disclosure in the explanatory note included in the financial statements of the organization for the reporting year.

Interim financial statements may not contain information about the accounting policy of the organization, if it has not changed since the preparation of the annual financial statements for the previous year.

Changes in the accounting policy are formalized by the relevant order (instruction). They must be introduced from January 1 of the year (beginning of the financial year) following the year of approval by the relevant administrative document.

The accounting policy was formed in accordance with such documents as:

Federal Law No. 129-FZ of November 21, 1996 “On Accounting”;

Regulation on accounting "Accounting policy of the organization" (PBU 1/98), approved by order of the Ministry of Finance of Russia dated 9L2.1998p No. 60n;

Order of the Ministry of Finance of Russia dated June 28, 2000 No. 60n “On methodological recommendations on the procedure for the formation of financial statements of organizations”;

Regulation on accounting and financial reporting in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;

Tax Code of the Russian Federation (parts one and two);

Chart of Accounts for Financial and Economic Activities of Organizations and Instructions for its Application. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 p No. 94n;

PBU from the first to the fifteenth.

The accounting policy is formed by the chief accountant of the organization, and approved by the head of the organization, before the start of the new reporting year (period), by issuing an order. It applies from January 1 of the year following the year of its approval.

The accounting policy of the agricultural enterprise analyzed in this paper is presented in Appendix 1.

Typically, enterprises use three accounts to record taxes, namely:

account 09 "Deferred tax assets",

account 68 "Calculations on taxes and fees",

account 77 "Deferred tax liabilities".

At the enterprise studied in this work, only account 68 “Calculations for taxes and fees” is used, since the enterprise does not have tax accounting in accordance with the Regulations on the accounting policy of the SPK im. Lenin of the Poretsky district of the Chuvash Republic for 2006 dated March 10, 2006 (Appendix 1)

Account 68 "Calculations on taxes and fees" is intended to summarize information on settlements with the budget for taxes and fees paid by the organization, and taxes with employees of this organization.

Account 68 is credited for the amounts due on tax declarations (calculations) for contributions to the budgets (in correspondence with account 99 “Profit and Loss” - for the amount of income tax, with account 70 “Settlements with personnel for wages” - for the amount of income tax, etc.).

The debit of account 68 reflects the amounts actually transferred to the budget. Analytical accounting on account 68 is carried out by types of taxes.

Account 68 "Calculations on taxes and fees" corresponds with the accounts:

by debit by credit

19 Value added tax 08 Investments in non-current

cost of acquired assets

values ​​10 materials

• 50 Kassa 11 Farmed animals
• 51 Settlement accounts and fattening
• 52 Currency accounts 15 Procurement and acquisition
• 55 Special accounts for wealth

in cans 20 Main production

66 Short-term settlements 23 Auxiliary production

loans and borrowings 26 General business expenses

67 Long-term settlements 29 Service industries

credits and loans and economy

• 41 Items
• 44 Selling expenses
• 51 Settlement accounts
• 52 Currency accounts
• 55 Special bank accounts
• 70 Settlements with personnel for wages
• 75 Settlements with founders
• 90 Sales
• 91 Other income and expenses
• 98 Deferred income
• 99 Gains and Losses

SPK im. Lenin, in connection with the transition to the payment of a single agricultural tax, was released from the obligation to pay taxes such as corporate income tax, corporate property tax, and a single social tax. Also SPK im. Lenin is not recognized as a taxpayer of value added tax. The cooperative fulfills its obligations to pay three taxes: land, transport, unified agricultural, to the local budget. These taxes are local taxes.

According to the reporting year 2006, the unified agricultural tax was not charged due to the excess of expenditures over revenues, that is, in this case there is no basis for tax calculation. The tax rate is 6 percent.

For transport tax, the amount of payment amounted to 39,558 rubles for 15 vehicles. Other vehicles of the cooperative are subject to tax incentives, as they are used in agricultural work for the production of agricultural products.

For land tax, the amount of payment amounted to 27,914 rubles. The tax rate is 0.3 percent.

Three accounts are used to account for taxes at the enterprise, namely: account 09 “Deferred tax assets”, account 68 “Calculations on taxes and fees”, account 77 “Deferred tax liabilities”. At the enterprise studied in this work, only account 68 “Calculations for taxes and fees” is used, since the enterprise does not have tax accounting in accordance with the Regulations on the accounting policy of the SPK im. Lenin of the Poretsky district of the Chuvash Republic for 2006 dated March 10, 2006 (Appendix 1)

The circulation of documents at the enterprise takes place in accordance with the workflow schedule approved at the enterprise.

Under document flow refers to the movement of documents from the moment they are compiled at a given enterprise or received from outside to being archived after processing and systematization.

The workflow schedule indicates the timing of compilation, submission, as well as the procedure for processing primary documents, registration and grouping of credentials, indicating responsible persons. The workflow schedule is drawn up by the chief accountant of the agricultural enterprise and, after approval by the head, becomes mandatory.

Primary documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms, and documents whose forms are not provided for in these albums must contain the required details:

Title of the document;

The date the document was drawn up;

Name of company;

Names of positions and signatures of persons responsible for the business transaction and the correctness of its execution.

Unified forms are approved for the following sections of accounting:

Accounting for agricultural products and raw materials;

Accounting for labor and its payment;

Accounting for materials, fixed assets and intangible assets;

Accounting for work in capital construction and road transport;

Accounting for the work of construction machines and mechanisms;

Accounting for the results of the inventory;

Accounting for cash and trade transactions.

Before entries in synthetic accounting registers, primary documents are systematized and accumulated.

Under register understand in accounting different kinds tables in which data is entered from the primary documentation. Registers are divided on three grounds: purpose (chronological, systematic and combined), generalization of data (integrated, differentiated), appearance(books, cards, free sheets, machine media). In accordance with the Federal Law "On Accounting", accounting registers are designed to systematize and accumulate information contained in primary documents accepted for accounting, for reflection in accounting accounts and financial statements.

The list of accounting registers is determined by the form of accounting used in the organization. Under form of accounting accounting understand the totality of different accounting registers with the established order and method of recording in them.

Currently, the following forms of accounting recommended by the Ministry of Finance of Russia are used:

1) journal-order;

2) memorial order;

3) forms using computer technology;

4) other forms.

Most widely used in agriculture journal-order form of accounting. With this form, the information reflected in the primary documents is entered directly into the journal-order or preliminarily grouped in the accumulative statements. Journals-orders are used during the month to reflect transactions on a separate synthetic account or a group of interrelated accounts. Journals-orders are registers of chronological and synthetic accounting. At the end of the month, the results of the journal-orders are transferred to the General Ledger, the data of which is used in reporting.

Agricultural enterprises use 17 journals-orders, 52 statements of consolidated analytical accounting (including 36 used by agricultural enterprises), 5 registers, 4 books, accounting statements, transcript sheets, personal accounts (production reports) of divisions and summary.

Properly organized accounting allows users of accounting information to obtain data that adequately reflects the state of affairs in an agricultural enterprise.

Information about the registers used in the organization should also be reflected in the accounting policy. Accounting registers are maintained:

1) in special books (magazines), in which all pages are numbered and bound, the last page indicates the total number of numbered pages signed by the chief accountant or other authorized person;

2) in cards that are stored in special file cabinets. Cards are opened for a year and registered in a special register to ensure control over their safety;

3) on free sheets (in statements), they are stored in folders-registrators;

4) in the form of machinograms, on diskettes and other machine media.

The accounting policy section formed in this way on primary documents and accounting registers used at an agricultural enterprise will streamline the movement of documents and reduce the time for their processing, which will lead to more efficient formation of accounting data.

1.6. CHOICE OF ACCOUNTING MANAGEMENT METHODS

The choice of accounting methods means determining the methods for depreciating fixed assets, intangible and other assets, assessing inventories, goods, work in progress and finished products, recognizing profits from the sale of products, goods, works, services, etc.

At each accounting site in an organization, certain rules and methods can be applied that are provided for by the methodology of modern accounting and regulations. For each of these sites, one method is selected from the many proposed, and this choice is of great importance in the organization's accounting system.

In the accounting policy, an agricultural enterprise has the right to fix the choice of depreciation method intangible assets. This is due to the formation of the total value of assets (property) and their reflection in the balance sheet and reporting of the economy and the formation of such an important accounting and management category as the costs of agricultural production and other costs of the enterprise. An agricultural enterprise may provide for one of the following methods for calculating depreciation on intangible assets:

1) linear - according to the rates calculated on the basis of the useful life (for objects for which it is impossible to determine the useful life, service life, depreciation rates are set based on 20 years, but not more than the life of the enterprise);

2) in proportion to the volume of products (works, services);

3) diminishing balance.

The accrued depreciation allowances can be reflected in accounting in two ways: by accumulating the corresponding amounts in a separate account or by reducing the initial cost of the object.

Accounting policy for fixed assets provides for accounting options in the following cases.

1. The procedure for accounting for fixed assets with a value of not more than 20,000 rubles.- as part of inventories within the limit established by the accounting policy or in the generally established manner with depreciation charged on them.

2. Depreciation method. Typically, businesses Agriculture have many funds that occupy a large share of assets in the balance sheet and are represented by various groups of fixed assets. It causes

difficulties in determining the methods of depreciation of a particular group of fixed assets, which is exacerbated by the use of these funds in different directions. One way or another, the accounting policy of an agricultural enterprise must necessarily reflect the methods of calculating depreciation for objects of all groups of fixed assets, depending on the period of their use, production (or non-production) purpose, industry specifics of operation (for example, there is a problem of depreciation of productive and working livestock) . An agricultural enterprise can choose one of four methods of depreciation for fixed assets:

1) linear;

2) declining balance;

3) write-offs by the sum of numbers of years of the useful life;

4) in proportion to the volume of products (works, services).

For groups of homogeneous fixed assets, any depreciation method from those listed can be applied, but only one method should be applied within each group. In addition, businesses can apply accelerated depreciation. The list of high-tech industries and efficient types of machinery and equipment for which accelerated depreciation is applied is established by the federal executive authorities. With accelerated depreciation, a uniform (linear) method of accrual is used, and the rate of annual depreciation is increased by an acceleration factor of no more than 2. The decision to use the accelerated depreciation method is drawn up as an element of accounting policy.

3. Decision on revaluation of fixed assets. An enterprise may not more than once a year revalue groups of homogeneous fixed assets at their current (replacement) cost. In the future, such objects should be revalued regularly so that the cost of fixed assets, at which they are reflected in accounting and reporting, does not differ significantly from the current (replacement) cost.

One of the most important sections of accounting policy is devoted to accounting features inventories (IPZ). This is due to the complexity and different ways of assessing and writing off the inventory, control over the safety and formation of the cost of agricultural products and the costs of its production. The accounting policy must reflect the chosen method of accounting for the acquisition and procurement of inventories on accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”; without using accounts 15, 16.

Evaluation of inventories released into production (or for other purposes) is carried out in one of the following ways (the method option is noted in the accounting policy):

1) at the cost of each unit;

2) at the average cost;

3) FIFO (at the cost of the first time acquisition of the inventory).

The procedure for accounting for inventories is regulated by PBU 5/01 “Accounting for inventories”. According to paragraph 25 of this PBU, the accounting policy should provide for the possibility of creating a reserve for the decrease in the cost of inventories using account 14 “Reserves for the decrease in the value of material assets”.

In addition, the following points must be reflected in the accounting policy.

1. The composition of direct costs included in the cost of products (works and services) and the method of estimating work in progress (WIP). At enterprises of mass and serial production, WIP can be reflected at the actual or standard (planned) production cost, direct cost items, as well as at the cost of raw materials, materials and semi-finished products. Indirect costs associated with the production of several types of products can be distributed proportionally or wages the main workers, or the cost of raw materials and materials, or the volume of output. General business expenses are written off depending on how the cost of production is formed: at full production cost or at reduced cost. In the first case, at the end of the month, general business expenses accumulated on account 26 “General business expenses” are written off to the debit of production costs accounts (20 “Main production”, 23 “Auxiliary production”, 29 “Service production and farms”); in the second case, general business expenses at the end of the month are written off in full directly to the debit of account 90 “Sales”, subaccount 2 “Cost of sales”. Finished products can be valued at actual production cost, standard (planned) cost using account 40 "Output of products (works, services)" or without using this account.

2. The list of created reserves for future payments, the norms for deductions to reserves. In order to evenly include future expenses and payments in production costs, an enterprise can create reserves: for future vacation pay, payment of annual remuneration for length of service, payment of remuneration based on the results of work for the year, repair of fixed assets, warranty repairs and maintenance, production costs for preparatory work due to the seasonal nature of production, the forthcoming costs of land reclamation and the implementation of other environmental measures. In addition, reserves may be created for other purposes provided for by the legislation of the Russian Federation and regulatory legal acts of the Ministry of Finance of Russia.

3. The procedure for determining the marginal value of expenses on debt obligations. An enterprise may convert long-term debt into short-term debt or take into account borrowed funds, the maturity of which under a loan or credit agreement exceeds 12 months, before the expiration of the specified period as part of long-term debt. When writing off additional costs for received loans and credits, the enterprise can either reflect them in the reporting period in which these costs were incurred, or show them as receivables with subsequent attribution to other expenses during the maturity of loan obligations. In order to evenly include in expenses the amounts of interest or discount due on promissory notes or bonds issued by the enterprise, the enterprise has the right to preliminarily account for accrued interest (discount) as part of deferred expenses or to attribute the amount of interest or discount to other expenses in full at the time of their accrual.

The methods of accounting determined by the accounting policy in certain areas, the forms of accounting make it possible to streamline and make the accounting of the enterprise universal.

1.7. INVENTORY PROCEDURE

One of the most important sections in the formation of accounting policies is the section that regulates the conduct of inventories at an agricultural enterprise. In accordance with Art. 12 of the Federal Law “On Accounting”, in order to ensure the reliability of accounting and reporting data, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

For the purposes of inventory, the property of an organization is understood as fixed assets, intangible assets, financial investments, production reserves, finished products, goods, other inventories, cash and other financial assets, and under financial liabilities - accounts payable, bank loans, loans and reserves.

In addition, inventories are subject to inventories and other types of property that do not belong to the organization, but are listed in its accounting records, as well as property that is not accounted for for any reason.

The inventory is drawn up by primary documents of the established form (inventory lists, inventory acts, collation statements).

The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations checked during each of them, are established by the head of the enterprise. If, according to the schedule, the inventory was carried out no earlier than October 1 of the reporting year, then inventory is not needed before the preparation of the annual financial statements. An inventory of fixed assets can be carried out once every three years, and library funds - once every five years.

Inventory can be mandatory or initiative.

Taking inventory necessarily:

When transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

Before preparing annual financial statements;

When changing financially responsible persons;

When revealing facts of theft, abuse or damage to property;

In the event of a natural disaster, fire or other emergencies caused by extreme conditions;

In case of reorganization or liquidation of the enterprise;

In other cases provided for by law. Procedure and timing initiative inventory is determined by the head of the enterprise.

Inventory refers to the methods of accounting, and the inventory procedure is one of the applications to the accounting policy.

Among other things, at the initiative of management, many provisions that are relevant only to the enterprise can be included in the accounting policy. A well-formed accounting policy allows accounting staff to choose accounting options within the legal framework.

1.8. ACCOUNTING IN PEASANT (FARM) FARMS

Law of the RSFSR dated November 22, 1990 No. 348-I “On Peasant (Farm) Farming” provides for the obligation of farm owners to take into account the results of their work. The Federal Law "On Accounting" confirms the obligation to organize and maintain accounting records for business entities of all forms of ownership.

Peasant (farm) economy (KFH) is a small economic structure of agriculture, which often solves serious food issues in a certain area.

Peasant farms are allowed to be guided by the Recommendations for keeping records of production activities in a peasant (farmer) economy, developed by the Association of Peasant (Farmer) Farms and Agricultural Cooperatives (AKKOR) in agreement with the Ministry of Finance of Russia (letter dated April 21, 1993 No. 9-2-13).

Accounting in the KFH is carried out only in the interests of the farmer (owner) and at his discretion. Farmers can use the recommended current and currently recommended registers, for example, the register of property of a peasant (farmer) economy (form No. 1-KX), the book of accounting for products and materials (form No. 2-KX), the book of accounting for labor (form No. 3- KX), journal of business transactions (form No. 4-KX), statement of financial results (form No. 5-KX).

Peasant farms (associations) with a large volume of production and sales of agricultural products are recommended to keep accounting records using a single journal-order form of accounting.

Accounting in a peasant farm often serves as an indicator of a high culture of activity. Correct account:

Contributes to protection property rights and legitimate interests of farmers;

Provides the necessary amount of information for making timely management decisions;

Allows you to analyze activities and assess the level of profitability of the economy;

Creates conditions for control from outside government agencies over the activities of the peasant farm for the use of loans, payment and labor protection, payment of taxes, etc.

For the organization and maintenance of accounting, KFH carry out the following:

Set up your own form accounting work based on business conditions;

Determine the forms and methods of accounting, based on the forms and methods in force in the Russian Federation (subject to general principles) established by the Regulation on accounting and financial reporting in the Russian Federation, as well as the technology for processing accounting information;

Ensure the application of established accounting rules, including the procedure for documenting business transactions, and their reflection in accounting registers, property valuation and business transactions, inventory;

Develop a system of on-farm control;

Establish a method for determining the proceeds from the sale of agricultural products (works, services), etc.

When conducting accounting, the requirements of objectivity, accuracy, efficiency, simplicity and accessibility, economy, and methodological unity must be observed.

When carrying out accounting, farmers use generally accepted methods and methods: documentation, accounts, inventory, double entry, balance, assessment, costing.

At the same time, in accordance with the right granted by the legislation to Russian farmers, they can organize the execution of primary accounting documents and reporting in the book of income and expenses without applying the principle of double entry, the Chart of Accounts and not to draw up a balance sheet.

The main problem for the farmer is the choice of the most suitable options accounting, as well as taxation and auditing systems.

In Russia today there are the following forms of organization of accounting in peasant farms.

1. Journal-order form of accounting (see figure).

With this form:

Accounting for all business transactions is carried out in accumulative statements, which makes it possible to group operations on the credit of the main accounts in the context of corresponding debit accounts;

In one register, you can combine chronological and systematic records and use the monthly totals of order journals to record turnovers in the General Ledger without compiling memorial orders;

For some main accounts, special analytical accounting may not be kept;

A direct linkage of analytical accounting with synthetic accounting, as well as with the balance sheet, is achieved;

The use of journal-orders allows, when registering transactions in them, to quickly navigate the correspondence of accounts and prevent entries that do not correspond to the economic content;

Conditions are being created for an optimal division of labor.

2. A simplified form of accounting using the principle of double entry.

With this form, simplified accounting is maintained using a working chart of accounts and the principle of double entry. To record the movement of property, liabilities and business transactions on accounting accounts, you can use book in the form of "Magazine-Home"(Table 1.1).

Table 1.1

This register combines analytical and synthetic accounting. Here, the formation of the farmer's economic means, their circulation and results (profit and loss) are reflected. Each operation in the course of the movement of funds is recorded in the debit of the account (when funds are received), in the credit of the account (when they are withdrawn); the movement of income (profit) from the moment they are revealed is reflected in the opposite direction - from the debit of one account (when writing off profits) to the credit of another (when it is received) (Dt 90 “Sales” Ct 99 “Profits and losses”).

In the book "Journal-Main" each amount is reflected in the columns "Amount of turnover" three times - on the debit of one account and the credit of another account, therefore the total amount of turnover is always equal to the sum of debit turnovers and the sum of credit turnovers of all accounts, which allows you to control the movement of the farmer's funds.

For analytical accounting, a farmer can use three types of registers:

1) a book (cards) of a quantitative-sum form;

2) a book (cards) of a polygraph form;

3) a book (cards) of a contractual form.

AT book of quantitative-cumulative accounting(Table 1.2) the means of the economy and their movement by type (fixed assets, materials, products, etc.) are reflected.

Table 1.2

AT polygraph book(Table 1.3) production costs and output are taken into account. Accounting in this book is carried out by type of production (dairy herd of cattle, potatoes, winter wheat, etc.).

Table 1.3

In the book of the contract form (Table 1.4) keep records of settlements with suppliers and contractors, buyers and customers, as well as with other organizations and persons.

Table 1.4

Based on the data of the book "Journal-Main", the farmer draws up a balance at the end of the reporting period by transferring the final account balances to the balance sheet.

3. A simple form of accounting on the principle of "income - expense".

KFH is subject, as already noted, to a unified accounting and reporting methodology provided for in the Regulations on Accounting and Accounting in the Russian Federation. However, it is currently impossible to fully implement this rule, since the managers and members of the majority of peasant farms do not have special knowledge of accounting. In this regard, peasant farms still have the right to choose the form of organization and accounting either on the principle of "double entry" or on the principle of "income - expense".

In the third form of accounting, the Russian farmer uses:

KFH property accounting book (form No. 1-KH);

Book of accounting for products and materials (form No. 2-KX);

Labor accounting book (form No. 3-KX);

Journal of business transactions (form No. 4-KX);

Statement of financial results (form No. 5-KX). In view of the complexity of these forms and the way in which they are accounted for, many economists propose even more simple shapes registers and the accounting procedure in the peasant farm.

Table 1.5

PROPERTY BOOK 1. Land use1.1. Land area

Section 1 “Land use” is intended to reflect the availability of land in the book of property records, which has two subsections.

Subsection 1.1 "Land area" contains data on the total land area and its distribution by types of land.

Subsection 1.2 "Land use" shows the actual use of arable land under individual crops for a number of years, which allows analyzing the yield of cultivated crops and compiling the necessary statistical reporting.

To account for fixed assets, section 2 “Fixed assets” is used, where for each object its characteristics, date of acquisition, quantity, cost and depreciation are recorded.

Data on the availability of agricultural products, materials and low-value items are entered in section 3 "Working capital".

Section 4 "Cattle and Poultry" takes into account the number of animals and birds, their movement by animal species in growing and fattening. For livestock of the main herd, records can be kept by livestock. When buying and selling animals, the actual value of the acquisition or sale is recorded in the book. The final data of section 4 once a year (as of January 1) for adult and productive cattle is transferred to section 2, for young and adult fattening cattle - to section 3 of the property register.

For the purpose of analytical accounting of products and materials, you can use the ledger of products and materials (Table 1.6).

Table 1.6

To account for the accrual and remuneration of employees of peasant farms, a payroll statement is used (form No. 44 - table. 1.7).

Table 1.7

The expenses of the peasant farm associated with the production and sale of products, as well as the income received by the farmer, can be kept in the book of income and expenses (Table 1.8).

Table 1.8

In the income part of the book, they reflect the proceeds for sold products (works, services), as well as other income not related to sales (from securities, bank interest).

The expenses include the cost of acquired material assets, depreciation of fixed assets, taxes paid, labor costs, deductions to off-budget funds, etc.

Comparing the data of the income and expenditure parts of the specified book, it is possible to determine the financial result of the activities of the peasant farm.

All accounting options are similar in terms of the principle of accounting, but there are differences:

1) in the degree of simplification;

2) in the possibility of generating information on analytical and synthetic accounts;

3) in the level of performance of the control and management functions of accounting, etc.

When choosing a PF accounting option, take into account:

The size of the farm and the level of its specialization;

Number of activities and types of production;

The level of the farmer's qualifications in accounting;

Orientation of KFH for further development. Since at the beginning of their economic activity, peasant farms perform an insignificant number of business transactions, they can keep records of all transactions by registering them only in the book of income and expenses, i.e. according to the income-expenditure principle.

However, when further development, the formation of a diversified peasant economy, such an organization of accounting for

makes it difficult to obtain information and does not provide an opportunity to see the full picture of the activities of the economy. For example, with a simple form, it is very difficult to reflect production costs and calculate the cost of production, as well as keep records of payables and receivables for individual suppliers and buyers. In addition, if a farmer needs external investments and loans, then in order to interest a potential investor (creditor) in the profitability of providing financial resources, complete and reliable information on the results of the financial and economic activities of the peasant farm is required, and it is quite difficult to collect the necessary data with this form of accounting .

Consequently, the knowledge and ability to organize the accounting of business transactions at the present stage economic development not only in a simple form is very important for the farmer.

Keywords

Balance. Accounting. Documentation schedule. Journal-but-order form of accounting. Property. Inventory. Peasant (farm) economy. Memorial-order form of accounting. Accounting object. Commitment. PBU. primary document. Working chart of accounts. Register of analytical accounting. Register of synthetic accounting. Accounting policy.

Control questions and tasks

1. What is accounting?

2. What are the tasks of accounting in an organization?

3. What is the subject of accounting?

4. What is the object of accounting?

5. What are the regulations governing the organization of accounting in the Russian Federation.

6. What is meant by documentation?

7. Why is an accounting policy necessary?

8. Name the accounting methods that are considered in the accounting policy.

9. Who should develop accounting policies?

10. What is an inventory and why is it carried out?

11. What are the features of accounting in agricultural enterprises?

12. What are the goals of organizing accounting in peasant (farm) farms?

13. How is accounting organized in the KFH?

14. What are the accounting registers for accounting in KFK.

Tests

1. What determines the subject of accounting:

a) the assets of the organization and their place in the formation of a social product;

b) business transactions;

c) assets, own and borrowed capital, business processes that form accounting information on the presence and movement of accounting objects;

d) own and borrowed capital of the organization.

2. One of the tasks of accounting is:

a) identification and mobilization of on-farm reserves to ensure financial stability;

b) ensuring the professional development of the employees of the organization;

c) control over the activities of higher management bodies.

3. Accounting documents are:

a) any material carrier of data on accounting objects;

b) there is no concept of "accounting document";

c) a material carrier of data on accounting objects, which allows legal evidence to confirm the right and fact of the transaction.

4. Accounting registers according to the nature of the records are divided as follows:

a) chronological, systematic, combined;

b) synthetic, analytical;

c) chronological, analytical.

5. Inventory means:

a) reconciliation of accounts with the actual availability of funds;

b) checking the availability and condition of material assets, cash;

c) checking the availability of funds in order to detect theft;

d) checking the availability and condition of material values, funds, settlements, sources of funds and determining the correctness of accounts.

6. The structure of order journals is based on the sign:

a) arbitrary;

b) debit;

c) credit;

d) mixed.

7. What methods of depreciation for intangible assets are reflected in the accounting policy of the organization:

a) linear, decreasing balance;

b) cumulative (according to the sum of the numbers of years of the useful life), in proportion to the volume of production, the diminishing balance;

c) linear and cumulative;

d) linear, in proportion to the volume of production, the method of decreasing balance.

8. How the result is written off when closing account 15 “Procurement and acquisition of material assets” according to the accounting policy:

a) to the debit of account 16 "Deviation in the value of material assets";

b) to the debit of account 10 "Materials";

c) on credit of account 10 “Materials”;

d) in debit or credit of account 16.

9. Reserves can be formed in the organization in accordance with the accepted accounting policy for the purpose of:

a) repair of fixed assets;

b) making capital investments (fixed assets);

c) coverage of unforeseen losses.

10. The accounting policy states:

a) official rights and duties of employees of the accounting service of the organization;

b) working chart of accounts;

c) a list of financially responsible persons who have the right to receive funds from the cash desk under the report.

11. Conducting an inventory of property is mandatory:

a) when the head of the organization changes;

b) when changing the chief accountant of the organization;

c) when changing the financially responsible person.

12. An inventory of fixed assets can be carried out:

a) once a year;

b) once every three years;

c) once every five years.