The composition of the company's economic funds is determined by the content of its activities. But each enterprise, labor resources, real estate, equipment, materials, and cash, etc. are needed to carry out effective economic activities, and so on. In accounting, the economic funds that have an enterprise are called assets.
Depending on what business assets have an enterprise, and how they participate in the manufacturing cycle of the enterprise, they are classified according to the composition and placement.
In the composition of the assets of the enterprise are divided into revolving and non-current assets (Fig. 1.6).
Current assets - These are funds that are constantly in the current process of circulation of funds and transfers from the sphere of production in the sphere of circulation.
By placement, turnover assets are divided into assets that are used:
- in the field of production - these are objects of labor: materials, raw materials, components, spare parts, fuel, inventory, tools, etc. These funds are usually used in one production cycle and fully transferred their cost to the cost of products;
- sphere of circulation - goods, finished products in warehouses and shipped to the buyer, cash, securities, funds in calculations, etc.
Fixed assets - It is expensive equipment that are not used in one, but in several production cycles, and also have a long term of use (more than one year). Free funds and intangible assets include fundamental means.
Fixed assets - These are the means of labor associated with the production of products, work and services that serve for a long time and have the cost of more than 10 thousand rubles. for a unit. The main funds include buildings, structures, workers and power machines, equipment, measuring and regulating devices and devices, tools, vehicles, computing equipment, etc. Fixed assets gradually, as wear, transfer their cost to the cost of finished products in the process depreciationThey, as a rule, do not change their material form during operation.
Fig. 1.6. The composition of the company's business
Intangible assets - These are funds that do not have material shape and physical properties, but can be used for a long time and bring the income to the enterprise. Intangible assets include copyrights of intellectual property, the right to use computer programs, databases, patents for the invention and know-how,
industrial Samples, Commodity Stamps and Signs, Business Reputation Firm, etc. Intangible assets, like fixed assets, gradually transfer their value to the cost of manufactured products in the form of depreciation.
Fixed assets and intangible assets as well as current assets can be used:
- in the production area - shops of workshops, machines, computing equipment, industrial samples, etc.;
- the sphere of circulation - buildings of warehouses, vehicles, warehouse accounting programs, etc.
Fixed assets and intangible assets are a manufacturing base of the enterprise.
Economic funds, being the subject of accounting, for the correct accounting and control are grouped by two signs:
first - by type, composition, placement (assets);
the second - on sources of formation (education) - own capital and obligations.
The first group is characterized by the composition of the means or where they are posted. In accordance with the Law of Ukraine "On Enterprises", the property of the enterprise consists of basic and working capital. Assets are resources that control the enterprise and the use of which will lead to economic benefits.
The second grouping characterizes sources of funds or their intended purpose. "Property belongs to the enterprise as of ownership or full of their economic management" - it is written in Art. 10 of the third section of the "About enterprises".
Consider the classification of funds on these two groups.
Economic funds by type, composition, placement are divided into: non-current assets, current assets, expenditures of future periods. Neudoral assets include: intangible assets, fixed assets, long-term financial investments, improved construction.
Turnover assets include: reserves of all types (materials, fuel, spare parts, work in progress, finished products, goods, etc.), notes received, cash, calculations (debt of legal and individuals Before the enterprise) for goods, works, services, taxes and other payments with the budget.
The expenses of future periods include current assets, expressed in the costs of the reporting period, which are subject to attributable for the costs of subsequent reporting periods.
Intangible assets - These are funds that do not represent material values, but bringing profit (trademarks, patents, know-how, programs for computers).
Fixed assets - These are material assets worth over 500 UAH. For a unit and useful life (operation) for more than 1 year. These include buildings, facilities, vehicles, computers, machinery, equipment, furniture.
Major funds do not change their natural real form, transfer its cost in parts by means of monthly depreciation and inclusion on the cost of production and on the costs of other activities.
Intangible assets and fixed assets are funds of long-term functioning and are non-current assets.
Current assets - These are funds in circulation and ensuring the production process, implementation. Basically, these are the means of short-term functioning. For its homogeneity and its appointment, working capital is classified on:
a) raw materials, materials - material values, of which products are carried out. They are consumed in one production cycle and fully transfer their cost to released products. The volume, the list of raw materials in the enterprise depends on the nature and specifics of its activities. For example, for pasta and shoe factors, different raw materials are needed. In the trade, materials are used mainly for economic needs (washing powders, soap, disinfection means);
b) low-value and helpful items (IBS) - labor items worth less than the cost of fixed assets (tools, inventory, calculators, furniture). These are subjects that serve the processes of production and implementation, the scope of management, have a small price per unit and is used in the enterprise no more than one year;
c) finished products (in manufacturing enterprises) are reserves to be implemented;
d) cash - The most important variety of working capital, without which the functioning of the enterprise is impossible. Cashs are located in different places: on the bank's accounts, at the box office, on the road (in enterprises that implement the implementation of cash and give revenue to the bank through the collector);
e) funds in the calculations, the so-called receivables - the debt of buyers for the TMC implemented by him, for which no payments did; Debt of debtors on bills received, which instead of money issued a debt obligation; Debt of accountable persons at the advances issued from the cash register. Accounts receivable means that the means of the enterprise are temporarily in other persons and enterprises.
Curvas are:
normalized by which the standard (limit) is established (materials, IBE, finished products, goods, money at the checkout);
nonormable (cash in bank accounts, funds in settlements).
Losses- The form of the final disposal of funds that occurs as a result of exceeding the costs of income. Losses characterize the irrational placement of funds that are forever seized from the sphere of production and circulation. They testify to the negative financial result of the enterprise and should not have places. Losses are subject to compensation due to the arrival of subsequent periods, own capital of founders. They reduce their own capital.
Economic funds on education sources are divided into:
1) own (fixed);
2) borrowed (temporary-attracted).
Own funds are: authorized and share capital, additional and reserve capital, target receipts, insurance reserves, etc.
Borrowed funds are long-term and short-term bank loans, as well as accounts payable (current obligations).
What do they imagine?
All types of capital - This is the sum of accumulated funds for a specific purpose. They represent the main source of own funds, diverse in structure and appointment. The main one:
Authorized capital - The amount of the main and current assets formed at the expense of the state (in the state enterprises) or at the expense of the owner (shareholders, founders, participants). The amount of authorized capital is fixed in the constituent documents. Share capital is the total value of assets that are the contribution of owners to the capital of the enterprise.
Pavia Capital It is intended to summarize information on the magnitude of mutual contributions of members of consumer societies, a collective agricultural enterprise, housing and construction cooperative and other enterprises provided for by the constituent documents.
Additional capital - These are accumulated amounts for which the value of the implementation of issued shares exceeds their nominal value, as well as the amount of the accommodation of assets and the cost of non-current assets received by the enterprise from others for free.
Reserve capital - This is the cost of funds created in accordance with the current legislation and constituent documents at the expense of the company's profits.
Profit - A source of capital replenishment of both the enterprise itself and the funds of the budget (through income tax). It is determined as a result of excess of income over expenses and characterizes a positive financial result, which is the goal of any enterprise. Profit left after payment of tax is used for industrial and social development, material promotion. This is a very important source of equity equity, on which the further development of the enterprise depends.
The company can also use other sources of own funds: gratuitous receipt of funds in the form of charitable contributions and donations, income from valuable papers, subsidies from the budget, receipts from denatation and privatization.
Part of the funds to the company is provided for temporary use from banks and other enterprises, the so-called obligations of the enterprise.
Bank loans- These are loans, debt that the company takes on a certain purpose, on the terms of refund, payability, urgency. They are short-term (up to 1 year) and long-term (for a period of more than 1 year). The Bank provides a loan based on a loan agreement. Credit is the source of borrowed funds.
Accounts payable (Current obligations) are those funds that the company received, but did not make payment (debt suppliers for the received raw materials, fuel, IBE, goods, debt to various enterprises for services). Accounts are also obligations of the enterprise for labor payments, tax and mandatory payments. The peculiarity of these obligations is that funds from these sources are formed by accrual, and not receiving from outside. This arrears arises due to the fact that the moment of its accrual (employees, social, budget, Pension Fund etc.) does not coincide with the moment of repayment of the debt (issuance of salary, paying taxes, transfer the amounts to the social insurance fund, to the Pension Fund, etc.) In fact, these funds are in the enterprise temporarily since the accrual of debt before payment . But it is constant. Credit debt enterprise uses as temporarily attracted (borrowed) source of funds.
Summing up this, we can conclude that two groups of funds represent the same means, but grouped by two signs:
on the one hand, from which they consist, i.e. What is owned by the enterprise, what are its assets;
on the other hand, due to which the same means are formed (formed), i.e. The equity capital of the enterprise and its obligations.
There is always the total equality of these two facilities. The total amount of economic funds in composition (assets) is necessarily equal to the total amount of funds for the sources of education (equity and obligations). In this equality built balance sheet.
Theory accounting. Cribs Olshevskaya Natalia
24. Classification of household equipment
The composition of the company's economic funds is determined by the content of its activities. But each enterprise, labor resources, real estate, equipment, materials, and cash, etc. are needed to carry out effective economic activities, and so on. In accounting, the economic funds that have an enterprise are called asset.
Depending on what business assets have an enterprise and how they participate in the manufacturing cycle of the enterprise, they are classified according to the composition and placement.
In the composition of the assets of the enterprise are divided into current and non-current assets.
Current assets- These are funds that are constantly in the current process of circulation of funds and transfers from the sphere of production in the sphere of circulation.
By placement, turnover assets are divided into assets that are used:
In the field of production - these are labor objects: materials, raw materials, components, spare parts, fuel, inventory, tools, etc.;
Sphere of circulation - goods, finished products in warehouses and shipped to the buyer, cash, securities, funds in calculations, etc.
Fixed assets -these are expensive equipment that are not used in one, but in several production cycles, and also have a long term of use (more than one year). Free funds and intangible assets include fundamental means. Investments in non-current assets -these are the cost of the organization to create and acquire objects, which will then be adopted to accounting as fixed assets, intangible assets, as well as the cost of forming the main herd of productive and working livestock.
Fixed assets- These are products related to the production of products, work and services that serve for a long time and have a cost of more than 10 thousand rubles. for a unit.
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The composition of the property of the enterprise is quite diverse. It is determined by the content, industry features (specifics), the volume of economic activity of the enterprise.
Property objects of the enterprise have a value expression and are called economic funds.
Economic funds (property) of any enterprise in order to properly reflect in accounting are grouped on two grounds: by types and placement, on sources of formation and intended purpose.
By types and placement, the funds are divided into seven groups.
Fixed assets- This is part of the property used as a means of labor in the production of products, performing work or services or to manage the organization during a period exceeding 12 months or a regular operational cycle if it exceeds 12 months. According to the Regulation on accounting and reporting in Russia, the main means include: subjects serving more than a year regardless of their value; Items cost at the date of acquisition of a more populatory size of the minimum monthly wage per unit regardless of their useful life.
Main funds include: buildings, structures, equipment, computer equipment, vehicles, economic equipment, tools, etc.
The feature of fixed assets is that they are not involved in one, but in several capital circuits, during operation, they gradually wear out and transfer their value to the finished product in parts. Thus, the cost of fixed assets is repaid gradually: the share of their value subject to monthly inclusion in the amount of enterprise expenses is determined from the regulatory limits for their useful use. The process of transformation of the cost of fixed assets in the costs of the enterprise during the regulatory period of their use is called depreciation.
Intangible assets -these are funds that do not have a visible material form, but capable of bringing them to the owner as direct income and ensure the necessary conditions for its extraction.
The intangible assets used for a long period (over one year) in the economic circulation of capital include rights arising:
from patents for inventions, industrial samples, selection achievements, from certificates of useful models, trademarks, trademarks, "know-how";
rights of use land plots, natural resources and organizational costs when creating an enterprise.
The cost of intangible assets, as well as the value of fixed assets, is repaid evenly by the monthly depreciation of their value on the basis of the service life established by the enterprise itself. If the useful life of intangible assets is impossible to establish, then the norms of transfer of their value are set up for ten years (but no more than the service life of the enterprise).
Inventory and household supplies,like fixed assets, they do not lose their original form, can participate in several circular costs of economic funds. In material production, the inventory is a means of labor. However, compared with the basic means, the inventory is the objects of less cost and requires a relatively fast substitution. Therefore, to facilitate accounting and control, they are included in working capital. To inventory and economic subjects include:
objects with service life up to one year, regardless of their value;
items worth not more than hundred ago minimum monthly payroll per unit regardless of their useful life.
Coveragesthey differ from the means of long-term use (fixed assets, intangible assets) by the fact that they can be addressed to money or fully used in the near future (within one year or operational cycle). They participate in the same capital circuit, their cost is immediately transferred to the finished product and is completely charged to the costs of the enterprise. Curvas are divided into two parts:
labor objects (raw materials, materials, fuel, etc.), which lose or modify their natural shape, are fully consumed in one production cycle, fully transferred their cost to products.
finished products and resale products
Cash -this is the amount of money in banks in banks (calculated, currency, special, etc.), remittances, cash in the enterprise's office.
Financial assets -these are investments (investments) to other enterprises: cash on deposit accounts of banks; Acquired securities (promotions, bonds, certificates, etc.) of other enterprises for a period of up to one year and other placement of free cash in order to extract income in the form of interest, dividends or differences in the value of securities when resale.
Means in settlements -accounts receivable, that is, the enterprise's debt for goods and services, products, in advance issued, amounts for accountable persons, etc.
Economic calculation as a management method involves the receipt of economic funds, their intended purpose and use. Deviation from standards, the use of funds is not on those goals to which they are intended, predetermines failures in economic activities. Sources of education and economic funds are also included in the number of accounting facilities.
abouttweed funds -this is a conditional accounting object that determines the amount of economic funds seized for one or another reasons from the economic turnover. They do not take part in economic activity, but for one or another considerations of an information or control nature are reflected in the accounting system. These include payments to the budget and other organizations at the expense of profits, the use of profits on the formation of funds, other directions of the current use of profits, as well as a loss of enterprises as a final financial result.
By sources of formation and intended purposeeconomic funds of the enterprise are divided into two groups: sources of own funds (own capital); Sources of borrowed funds (obligations)
Sources own The company's funds are: authorized, additional and reserve capital, retained earnings, special funds. Targeted reserve funds are also equated to sources of their own funds.
w.status capital It is the initial equity capital of the enterprise, which is formed in accordance with the constituent documents at the time of registration of the enterprise at the expense of the funds of the founders in the form of their contributions (in monetary measurement). The formation of authorized capital depends on the organizational and legal form of the enterprise and the form of ownership.
d.obavty capital It is formed as a result of the revaluation of non-current assets as the amount of increment of their value. IN joint Stock Company Additional capital enroll the amount of the difference between the sales and nominal value of shares during the implementation of them at a price exceeding the nominal value. The additional capital includes property received by the enterprise from other persons and free.
rezerevny Capital It is created in accordance with the legislation and constituent documents through contributions from profits and is intended to cover the possible losses of the enterprise in the absence of other sources of compensation.
aboutventational reserves– these are reserves formed from net profit under the depreciation of securities (for example, acquired shares, and their course fell; so as not to be bankrupt, use the reserve).
Special-purpose financing – funds allocated by the parent company with their structural divisions, subsidiary firms for certain purposes.
Special funds, reserves, retained earnings increase their own sources (equity) enterprises.
prybil It is the difference between income and expenses of the enterprise and reflects the proprietary capital of the enterprise formed as a result of current effective activities. Part of the profit is transferred to the budget in the form of income tax, part is used to pay dividends to owners, the formation of special accumulation funds, consumption and reserves, and part may remain unallocated.
Borrowed sources(obligations) are external sources of enterprise resources, they are usually called the lender. Obligations may be short-term and long-term. Short-term - these are commitments that are subject to repayment within one year, and long-term liabilities - for more than one year. For the characteristics of long-term obligations, the term "borrowed capital" can be used.
The short-term obligations include: short-term bank loans; short-term loans issued to third-party enterprises; Accounts payable for settlements with employees of the enterprise, suppliers, financial authorities, social insurance and collateral funds, other enterprises and persons.
The lender is called a legal or an individual, which the company has obligations (debts) to be repurchased.
Debt liabilities include: long-term loans of the bank; long-term bills issued by creditors, suppliers for the goods received - material values; Other debt loans.
Task 1. Make a grouping of accounting facilities for their composition and placement and by education sources.
Table 1 - Assets (property) and the obligations of the organization as of January 1, 20000 (RUB)
Name of funds and sources | Amount, thousand rubles. |
Economic funds |
|
1. Office company | |
2. Basic materials | |
3. Production equipment | |
4. Finished products in stock | |
5. Buildings of shops | |
6. Cash in cash | |
7. Authorized capital | |
8. Long-term bank loans | |
9. Patents | |
10. Incredit production | |
11. Money on a settlement account | |
12. Reserve capital | |
13. Advances in accountable persons | |
15. Buildings and equipment of warehouses | |
16. Social Fund | |
17. Short-term bank loans | |
18. Other debtors | |
19. Debt Budget for Taxes | |
21. Other creditors | |
22 fuel | |
23. VAT on acquired values | |
24. Labor Debt | |
25. Equipment for installation | |
27. Other materials | |
29. Purchased components | |
table 2
Grouping assets in composition and placement
Group of assets | No. for table.1 | ||
1. Overseas assets | Fixed assets, including: | ||
Office company | |||
Production equipment | |||
Buildings of shops | |||
Building and Equipment Warehouses | |||
Intangible assets | |||
Incorrect construction and equipment for installation | |||
Unfinished capital investments | |||
Installation equipment | |||
Total in groupI. | 13782384 |
||
II. Current assets | Stocks, incl. | ||
Main materials | |||
Finished products in stock | |||
Unfinished production | |||
Other materials | |||
Purchased components | |||
Cash, incl. | |||
Cash at the box office | |||
Money on the settlement account | |||
Accounts receivable, incl. | |||
Advances for accountable persons | |||
Other debtors | |||
Debt of buyers for shipped products | |||
VAT on purchased assets | |||
Total in groupII. | 14367968 |
||
TOTAL | 28150352 |
Table 3.
Grouping assets for the sources of education (obligations)
Group of assets | No. for table.1 | Subgroup or separate types of assets | |
1. Own | Capital and reserves, including: | ||
Authorized capital | |||
Reserve capital | |||
Social Foundation | |||
Retained earnings of the reporting period | |||
Total in group 1 | 24452724 |
||
long term duties | |||
Long-term bank loans | |||
Short-term liabilities | |||
Short-term bank loans | |||
Short-term obligations, incl. | |||
II. Borrowed | |||
Debt on Social Insurance Discovers and Security | |||
Other creditors | |||
Labor debt | |||
Debt suppliers for acquired material values | |||
Total in groupII. | |||
TOTAL | 28150352 |
2. To identify the types of changes in articles in the balance sheet for economic operations shown in Table 4.
Note:
1) Change on active accounts: Reducing and increasing in active accounts
2) Change in the assets and liabilities of the balance: reduction of the asset and reduce liability;
3) change in the assets and liabilities of the balance: an increase in the asset and an increase in liability;
4) Change on passive accounts: a reduction in liability and an increase in liability.
Table 4.
Type of changes in the article in the balance | ||||
The shop has been commissioned | ||||
Accepted accounts of suppliers for admitted material values | ||||
VAT accounts for suppliers accounts | ||||
Paid from the current account of the organization of the account of suppliers and contractors | ||||
Cash is obtained in a bank and recruited in cash | ||||
Payable salary, temporary disability allowance | ||||
Deposited non-invalid salary | ||||
Accrued salary staff organization for January | ||||
Accrued allowances for temporary disability | ||||
From accrued wages Painted NDFL |
3. Create an accounting balance and identify the overall change in the balance of the balance
01 Fixed assets
08 Investments in non-current assets
10 Materials
19 "VAT for acquired values"
20 "Basic Production"
50 "Cassa"
51 "Settlement accounts"
60 "Calculations with suppliers and contractors"
68 "Calculations for taxes and fees"
69 "Social insurance and provisional settlements"
70 "Calculations with wage personnel"
Debit | Credit |
||
Operation number | Sum | Operation number | Sum |
76 "Calculations with different debtors and creditors"
Table 5.
Abbreviated balance of organization
Changes for Jan. (+ -) | |||
I. Fixed assets | |||
Fixed assets | |||
Intangible assets | |||
Unfinished capital investments | |||
Installation equipment | |||
Total to section 1 | |||
II. Current assets | |||
Materials | |||
Finished products in stock | |||
Unfinished production | |||
Cash, incl. | |||
Cash at the box office | |||
Money on the settlement account | |||
Accounts receivable, incl. | |||
Advances for accountable persons | |||
Other debtors | |||
Debt of buyers for shipped products | |||
VAT on purchased assets | |||
TOTAL in section II | |||
BALANCE | 28150352 | 27530752 |
|
III / Capital and reserves, including: | |||
Authorized capital | |||
Reserve capital | |||
Social Foundation | |||
Retained earnings of the reporting period | |||
TOTAL according to section III | |||
IV. long term duties | |||
Long-term bank loans | |||
V. Short-term obligations | |||
Short-term bank loans | |||
Short-term obligations, incl. | |||
Debt Budget for Tax | |||
Debt on Social Insurance Discovers and Security | |||
Other creditors | |||
Labor debt | |||
Debt suppliers for acquired material values | |||
Balance | 28150352 | 27530752 |
|
Changing the balance of the balance in January - a decrease of 619600 rubles.
Kondrakov N.P. Accounting: Tutorial. - M.: Infra-M, 2007.
Tags: Grouping of household agents Accounting objects
Type of work: test