Learning accounting yourself. Accounting for "kettles": Learn the concept of the account

According to the Federal Law of the Russian Federation "On Accounting", all organizations carrying out entrepreneurship as legal entities are obliged to keep accounting. Based on this law, the "Regulations on maintenance accounting and accounting reporting in the Russian Federation, "which explains the necessary principles.

Every day millions of payments are performed in the world. They are made as ordinary peopleand enterprises. Any enterprise must take into account their own payments to keep them under control. Therefore, any payment is taken into account by accounting postings.

Accounting wiring is accountsDecorated on actual papers reflecting the amount of the economic operation that is subject to accounting.

Any information about the actions performed on accounts are noted by a double record, i.e. In the debit of one account and in the credit of another, for an identical amount. With its help, all accounts suggest a single interconnected structure.

The relationship of debit calculations with credit, formed during the double recording, is called a correspondent debt account, and accounts participating in this relationship are called corresponding.

To understand the concept of accounting debit and loan accounts, the following signs of accounting were introduced into accounting:

• asset - displays the values \u200b\u200bin which the organization owns;
• passive - Displays the debt of the organization to creditors;
• active passive account - displays a one-time debit and credit debt.

Posting Table with Examples Trade:

Table: Arrival of goods from the supplier.

Table: Implementation of goods at the time of shipment (OPT).
Table: sales of goods at the time of shipment (retail).

Accounting wiring for beginners under the CESSIA Treaty

Cessia agreement is a loan replacement under the obligation. Three parties participate in the contract. The part of the parties looks in the following way:

• debtor - All operations on debt are reflected in analytical accounting. The costs identified in the process of the Cessia Agreement are displayed on other expenditures. Replacing the creditor for financial accounting will not affect;
• cedent - Cessia agreement does not bring revenue nor consumption. But the fact of execution of the operation increases its liquidity;
• cessionary - Giving a debt, fixes it on the debit as receivables on the amount of debt, then displays the loan in anticipation of the transfer of funds.

Create accounting wiring beginners will help the following table with examples under the contract agreement:

Table: wiring under a cessia treaty.

Cash operations in accounting

Cash operations imply the reception, issuance and storage of cash. Accounting for cash transactions is based on the regulation of the Tax Code of the Russian Federation.

What is depreciation of fixed assets simple words? The answer is located

The following documents are used when conducting the cashier:

1. cashier receipt - to account for cash receipts;
2. expendable cash order - to account for cash costs;
3. cash book - takes into account all traffic on the checkout.

Accounting table with answers:

Provision of services

The organization can, both provide services to third-party organizations and use the service of a third-party organization. Accounting for accounting postings in this case will be different.

The main tasks are the following:

• reliable and complete definition of all operations performed;
• providing information to all participants in the process;
• preventing a negative result according to operations;
• proper documentary;
• competent reflection of spending in the process of operations;
• obtaining monetary profit from the operation performed.

Table with replies on economic operations related to providing services to third-party organizations:

Table: providing services to third-party organizations.
Table: Obtaining the services of a third-party organization.

How to make accounting wiring for fixed assets?

An organization that has fixed assets on its balance sheet is obliged to take them into account in the balance sheet. It is worth noting some features in this process:

• taking the main tool to account, its initial value is determined;
• the main tool has a useful life - this is the period when it brings income;
• it is necessary to amortize the main remedy, i.e. write off its partial cost;
• revaluation is not obligatory, the right to organize it;
• spending on capital or current repair of fixed assets are taken into account on debit accounts;
• the write-off of the main tool occurs in case of no profit, or its disposal.

Table of accounting wiring for fixed assets with examples:

Closing the year

According to the law, the period on which all the organization's economic activity is conducted, this period lasts from January 1 to December 31. Based on this period, January 1 is a new reporting date, and on December 31, the final.

How to independently draw up an accounting certificate of correcting the error and debt write-off, you can read

Closing of the year brings all annual financial results of the organization. That is, reset the remnants of accounts 90 and 91, and closes the score 99. As a result, the result, profit or loss is taken into account on account 84.

Closing is performed on the basis of the whole year. In accounting, the closure of the year is displayed on December 31. After closing, the organization begins a new period at zero balance of financial results.

Table with examples:

Examples of accounting postings on taxes and state duty

Tax expenses and state duty are displayed in the actual payment period. Based on the target payment, you need to consider:

1. write off the cost of the main activity;
2. speak of expenses on other, in case of not connected with the main activity;
3. accounting in the composition of the property.

Payment for taxes and state duty is carried out from the settlement account of the organization. When you pay, you must take into account all the details of the payer and the correct purpose of the payment.

Examples of wiring are clearly reflected in the following table:

Loans issued

The organization has the right to issue a loan of a third-party organization or a physical person. This transaction must be written in writing from two sides as a loan agreement. The loan agreement typically prescribes the level of interest, the period of action of the contract, the calculation schedule.

If the percentage level is not defined, you can take the basis of the current refinancing rate. The loan agreement may be interest-free, as it should also be prescribed in the contract.

The issuance of a loan can be carried out as in monetary formAnd in natural, it is worth noting that with a monetary loan VAT is not subject. The resulting interest rate is counted in sales revenue either in other revenues. On financial results it is not reflected.

Acquiring

Acquiring is non-cash payments With the buyer through an intermediary who is the bank, on the basis of a concluded agreement between the organization and the Equiler Bank.

This operation is characterized by such features:

• use in the work of the POS terminal for processing bank cards;
• The POS terminal is listed on the off-balance sheet (in the case of submission from the bank), or as the main means (in the case of acquiring as an asset of the organization);
• revenue from sale enters account in the amount reduced by the amount of the Commission of the Equiler Bank, but the income indicates the entire amount of revenue;
• commission of the Equiler Bank is taken into account in costs.

Accounting wiring on acquiring in the table:

Accounting is equipped with a non-small amount of wiring, an experienced accountant knows that the reflected data should be correct and competent, in accordance with the established rules. First of all, the accountant must understand the importance of this and aware of the responsibility lying on it.

When creating information, or trying to evade its provision, the head and accountant will suffer responsibility under Art. 15.11 Administrative Code.

How to propose accounting wiring? See the following video with recommendations:

Each organization immediately after the creation is obliged to keep accounting. According to the law of 06.12.2011 No. 402-ФЗ, accounting and storage of documents is organized by the head of the LLC. The Director is responsible for the registration of accounting in the organization, and even accounting reporting is recognized as prescribed after the head of the head, and not the chief accountant. Entrepreneurs in this sense are lucky more - not required by law.

Accounting is the organization of the collection of information on the status of property and the Company's obligations, as well as the continuous reflection of this information in special accounting documents. But Accounting Ltd. is not only registers, accounting books and accounting reporting. These are also documents tax accounting, contracts, personnel and primary documentation, cash flow documents (cash desk and bank). The entire extensive list of documents that must be conducted in the LLC, we collected in the article "".

Please note: for violation of accounting rules. Accounting services are not something worth saving, especially since they will not require special expenses.

Is it difficult to keep an accounting department? The answer to this question will depend on several factors:

1. Selected tax regime. It is enough to just keep records at USN revenues and UTII. More difficult - on USN revenues minus expenses. The most difficult will be recorded on the general tax system.
2. The presence of workers. The reporting of workers is complex and volumetric, in addition, each month it is necessary to calculate the calculation of the salary and the payment of insurance premiums, and, on necessity, also vacation, sick leave, maternity payments. But even if there are no workers, and the only founder leads the organization without an employment contract, it is necessary to donate zero reporting. In addition, all organity even without workers must annually pass information about. And new organizations must pass no later than the 20th day following the month of registration.
3. Number of operations. These are any economic actions that have changed the ratio of income and expenses of the organization: receipt of payment from buyers, payout payments, purchase of goods, etc. The more operations, there will be more time to go on their design.
4. A variety of activities of the organization. There is its own specificity of accounting in individual areas of business (trade, production, services, construction, etc.). Sleeping operations are easier to consider how to combine accounting of different directions.
5. The category of your partners. If you and your counterpartier work on different tax modes, if you plan to conduct foreign economic transactions or work with budgetary or state-owned enterprises, then accounting will be your features.

But even in the simplest version - the absence of workers, a small number of operations, the choice of OSN regime revenues or UNVD - the maintenance of accounting of LLC will require professional knowledge or use of specialized programs. Accounting Ltd. can be entrusted with a staff worker or a specialized company. - This is a complete or partial transfer of responsibilities for taking into account the professional independent performer.

Accounting reporting LLC.

Accounting in LLC must ensure completeness and accounting for information on the financial activities of the Organization. Why start conducting accounting Ltd.?

Step 1.Determine the responsible for conducting accounting in the enterprise. Often, after registering the Society, the Director places the responsibilities of the accountant LLC on itself. Under time, this is a completely permissible situation, but as soon as the deadlines for the delivery of any reporting are suitable, it is necessary to either sort out this issue, or transfer the service to those skilled in the art.

Step 2. Choose, you will work. It must be done immediately after registration of LLC, and better - even before you submit documents to IFTS. We recommend you when choosing a mode to get a free tax advice, which will help you to significantly save on payments in budget payments. In different modes, the tax burden of the same enterprise may differ at times!

Step 3. Examine the tax reporting of your regime. On USN, we must take only one declaration at the end of the year, on the UNVD declaration quarterly, on the basis of each quarter to rent declarations on profits and VAT and annual tax on property tax.

Step 4. Develop and approve the Organization.

Step 5. Approve the working plan of the bills. For the basis of the document, it is necessary to take the bill plan developed by the Order of the Ministry of Finance of Russia of October 31, 2000 N 94N.

Step 6. Organize accounting of primary documents and the reflection of information contained in them in accounting registers.

Step 7. Observe the selected tax system and reports for employees.

Our users can get a free month of accounting services to 1C specialists: Bo with the transfer of the 1C Accounting Accounting Information Base after the end of the trial period.

To the accounting statements of LLC Law No. 402-FZ refers accounting balance, a report on financial results and annexes to them: reports on changes in capital; cash flow; On the targeted use of the funds received (if they were obtained).

Balance and profit and loss statement of the enterprise

Forms accounting balance Enterprises and loss reports of LLC approved by the Order of the Ministry of Finance of July 2, 2010 No. 66n. Later, the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n. Profit and loss report was renamed a report on financial results. Organizations are required to take accounting reports at the end of the year, no later than March 31 of the next year. But to request a report on financial results during the year, investors, creditors, bank, counterparties are entitled, therefore it is possible to make a cutting of the company's financial state following the quarter or month.

The Balance Form of Ltd. can be found in ad. No. 1 to the order of the Ministry of Finance of July 2, 2010 No. 66n. This is the so-called full balance on two pages.

Accounting reporting LLC on USN in 2019

How to keep an accounting department of Ltd. with USN revenues of 6% and with USN revenues minus expenses? The simplified taxation system provides for the passage of only one annual tax declaration. Its form is the same for both variants of the simplified system.

What accounting statements are LLC LLC on USN in 2019? Accounting for a simplified tax system allows us to take accounting on simplified form (ad. 5 to the order of the Ministry of Finance of July 2, 2010 No. 66N). It includes only balance and report on financial results. If the organization on USN has received targets, then they also need to report on them. To take reports on changes in capital and cash flows optional.

An example of filling the simplified accounting balance of LLC on USN:

Accountant services for LLC

Let's summarize. Accounting is obligatory on all tax modes and even in the absence of real activities of the company. Heads, a staffing specialist or specialized outsourcing company can lead an accounting department. For Ltd. will depend on the amount of work: the number of economic operations, the complexity of the selected mode, the number of employees, the method of keeping accounting.

For our users who want to independently keep the accounting company, we want to offer an online program of 1c entrepreneur. This is a completely new tool to increase business efficiency, which allows:

• conduct full accounting and tax accounting;
• carry out calculations with counterparties;
• exhibit and pay bills and payment orders;
• calive any payments to employees;
• maintain all documents in the Single Base;
• analyze sales, income and expenses;
• choose the minimum possible tax burden and other.

If you learn from the specialty related to accounting or audit, then you already know how much - no, not much, but also there is a lot of literature on this topic! And all because people, committed not disassembled in this difficult science, are also very much. So we decided to figure out which tricks, tips and techniques that will answer the question: how to understand and learn accounting yourself and not go crazy?

About how to understand accounting, professionals have their own opinion. We have gathered here the most useful recommendations that will save you on reading useless books and allow once and for all to deal with the discipline.

So let's go:

1. Put the goals. First you need to clearly realize: why do you specifically need accounting? Do you just pass the exam and forget it as a terrible dream? Or do you need to figure out the topic to further associate your life with it? Understanding the final goal, you are aware of how much more / less time you need to spend on learning.
2. Refusing a crawler. Buk. Clause cannot be memorable - this leads to a short-term memorization of a large amount of information at best. This science is situational, here it is necessary to consider each case separately, because the general rules do not exist for all situations.

On a note!

It will be hard to remember with the mind, so basic vitamins and tablets to improve memory.

1. Read books like brochures. Books and encyclopedic dictionaries use not as textbooks, but as reference, auxiliary literature. View the value of the term, formula, tables, schemes, relationships - That's why all these tons of materials are good. Buk.culti should be taught consistently, which is not in all such books and encyclopedia.
2. Dosing knowledge. It is impossible to go so just to sit down and for today's evening there are 16 topics, and for tomorrow - 2. The body must tune in to a certain amount of load, so carefully uniformly distribute the themes for their consistent assimilation.
3. We try everything tooth. Without practice, nowhere, so all the knowledge gained is definitely practicing - we master, fix it, we apply, challenge. It would be someone to check ...

1. In parallel we study useful programs. Contemporary Bucket is a mandatory ownership of certain accounting programs that will help quickly and accurately calculate the necessary numbers.
2. We are looking for Guru. Surely there is someone in your environment related to this profession - aunt, grandmother, a friend's mother. Feel free - ask to clarify you all the most difficult concepts that your "pot" does not reach independently. They should not clarify it to you, and for you help will be invaluable.

This is perhaps the most basic recommendations from professional accountants that are waiting for you to change them on their hard field. If you do not manage to do in time with the control, coursework or the diploma for booze or audit, know: our authors I wondered your hand in such works and would gladly provide you with any help in this topic.

Greetings you, dear friends! Money loves an account, right? Do you know that if you keep a family budget, then you can safely save? Accounting is simply indispensable to keep everything under control as a family circle, both in the organization . If you were looking for a tutorial accounting for dummies to read simple words about the complex concept of accounting, then welcome! This article is just that.

Meet: The most ancient profession on Earth - an accountant!

Of course, with the most ancient profession a little inflection. However, did you know that in the XV century the Italians, namely monks, invented one of the main principles of accounting? Yes, so, all the hated method of the double record was first described by the Italian monk Luka Pacheti. The dual recording principle did not change during these last 500 years. Accounting is a generalization of all the existing financial information, whether it is a family or a whole huge enterprise. If we consider accounting in the enterprise, then it is conducted either by the director himself or the chief accountant. If the company is small and it is not required by the heads, then use the services of third-party firms, i.e. Get outsourcing services. By the way, do you know what it is? I advise you to learn more. Outsourcing is that, with the help of what can be safely saved.

What is the subject of accounting? First of all, it is all the company's property and even its obligations. Thus, the debts of the enterprise, as well as the expected receipts from counterparties, will also be included in the balance sheet.

Why do you need to keep accounting? Accounting is one of the most important divisions in the company and if you can do without a marketing department, then no accountant has left no respectful entrepreneur. Even in a family circle, it is customary to consider money, what can we talk about the place that your second home? How, you have not moved to live? Urgently to deprive you of award!

Accounting tasks can be called:

• drawing up a full picture of the activities of the enterprise;
• minimization of access to negative indicators of economic activity;
• search for reserves;
• control over the observance of legislation;
• control over the use of resources in the organization.

What includes accounting?

Accounting at the enterprise is carried out using an unsvestigative program 1C: Accounting. Moreover, the accountant should understand the documents, as well as be able to use Internet banking. In general, all accounting tasks can be solved as follows:

• Documenting. The document is a confirmation that the economic operation took place. Properly executed document - confirmation that professionals work at the enterprise.
• Evaluation. Evaluation is an expression of an operation in its monetary equivalent, i.e. Any economic operation must have a value expression.
• Double recording . I advise you to get acquainted with the flow and credit, if you have not yet submitted these two gentlemen. Each operation should be duplicated so that you have the ability to verify the accuracy of the data. What is a flow rate and credit in accounting, you can know superficially, if you, of course, is not an accountant.
• Calculations. Here you can do without unnecessary explanations. Accounting in your own words is the calculation produced by an accountant.
• Balance - The main document in accounting. It can be requested both tax and counterparties and you should always be ready.
• Reporting - Certain indicators grouped using tables for a specific reporting period. By the way, it is possible to provide reporting to the tax current now and would have an electronic digital signature from the company.

The mansion is also such a moment in accounting as an account plan. Account plan is a whole system according to which operations in accounting operations are recorded. In addition to the listed components of the accounting, it is worth noting that it is based on several principles. Thus, the principle of periodicity is considered the basic principle, i.e. Drawing up reporting for the month, quarter, half year and year. This allows you to compare the figures for different periods and see the development or on the contrary, the company's decline in the company in dynamics.

Confidentiality is the second principle of accounting. The overwhelming majority of companies adhere to the principle according to which the data of the organization's balance sheet is strictly confidential and their disclosure is prohibited. The exception is some part non-Profit Organizations.

The third principle we already touched on - this is a monetary measurement, i.e. Any economic operation in the company must have a value expression.

Separately, I would like to allocate a special nuance in accounting, namely the documentation.

Documents are the basis for conducting activities, and it is using them that all operations are registered.

The document is evidence, and the evidence loves order. Any accountant pays special attention to the management of archives that in printed, in electronic form, and also knows which documents are legally binding, and which are not.

Only the documentation is on legal force on which all details are properly arranged. For example, if there is no signature on any primary documentation, then it will be impossible to accept it.

Organizational form and accounting

You should not even contact the textbooks "accounting from scratch" to determine whether you need it or not. So, depending on the form of the organization, the company can conduct full or simplified accounting. Of course, the choice of work as an IP, LLC or even AO depends not only on the future form of accounting, however, it would be nice to familiarize themselves with the difference than we now and we will deal with. IP is a form of an entrepreneurial organization at which it is not created entity. An individual entrepreneur is primarily an individual who leads to profit activities. IP cannot be separate from individual Property and, therefore, if it becomes bankrupt, it will have to pay everything, right up to the last thread.

Ltd. and AO are organizations and responsibility they carry their capital, and not the property of the founders. Also, the difference is how many people can take direct participation in managing. Moreover, organize AO is somewhat more complicated.

Full accounting is conducted only in LLC and JSC, which implies the availability of accounting balance, and profit and loss indicators, as well as full-fledged archive. The individual entrepreneurs according to Federal Law No. 402-FZ have the right not to conduct full accounting. However, do not confuse accounting with its tax counterclaim, since the reporting in the FTS IP must still.

Reporting deadlines are determined by the chosen taxation system. Most often, individual entrepreneurs choose a simplified tax system, however, you can choose ENVD, and ESHN and even a patent. As a rule, it is necessary to hire an accountant for tax accounting, if, of course, it is not able to keep records independently.

Consider keeping accounting at the IP in more detail.

The first and main points required by the urgent decision is the staff of employees. Are you ready to become an employer and be responsible for your wards? To be responsible for officially arranged people in your IP is very difficult.

Accounting IP after hiring workers is completely changing. So, for a given period of time, in 1 reporting year you will need to pass as many as 7 reports, including Pension Fund, Social insurance fund and, of course, to the tax. And believe me, feeding the average number of employees is the most harmless thing you have to do.

What IP, as well as ooo, must comply with the reporting deadlines, otherwise there is a risk to be on fines (you need it?). Penalties, arrears, blocking the current account ... Which delights are not served on our accounting table generous tax inspectorate.
Whether you will keep accounting or with the help of an accountant, I advise you to treat this as serious as possible. Use special software (1C, for example), as well as save all the documents that you have to work with.

I hope you have been satisfied with the article. Maybe you already experienced accountant and you have something to supplement my modest review? Waiting for your comments. To new meetings!

P.S. Check video about accounting, explain well and clearly.

Sincerely, technical experts.