The expansion of existing enterprises includes the construction of additional production facilities and facilities at an existing enterprise.

The reconstruction of existing enterprises is the reconstruction of existing workshops and facilities, as a rule, without expanding the existing buildings and structures of the main purpose. Where necessary, such expansion may take place when new high performance equipment cannot be accommodated in existing buildings.

The technical re-equipment of existing enterprises is a set of measures to improve the technical and economic level of individual industries through the introduction of advanced equipment and technology, mechanization and automation of production, modernization and replacement of obsolete and worn-out equipment with new, more productive ones.

The main objectives of accounting for long-term investments are:

1. correct, timely documentation of costs;
2. correct reflection of costs for each object in accounting registers;
3. systematic control over the intended use of funds, the implementation of the capital investment plan, compliance with the estimated cost of construction and installation works;
4. accurate determination of the cost of completed and commissioned facilities and costs in construction in progress; control over observance of budgetary and financial discipline in construction, over observance of estimates of overhead costs for construction;
5. ensuring control over the progress of construction, commissioning of production facilities and fixed assets;
6. correct determination and reflection of the inventory value of fixed assets put into operation and acquired, land plots, nature management objects and intangible assets;
7. monitoring the availability and use of sources of financing for long-term investments.

Accounting for long-term investments is carried out at actual costs:

• in general for construction and for individual objects (building, structure, etc.) included in it;
• for acquired individual fixed assets, land plots, nature management facilities and intangible assets.

Accounting for long-term investments is kept on account 08 “Investments in non-current assets”. This account reflects investments by their types on specially opened sub-accounts.

The debit of account 08 reflects the actual costs of construction and acquisition of the relevant assets, as well as the costs of forming the main herd.

The formed initial cost of fixed assets, intangible and other assets accepted for operation and executed in the prescribed manner, is debited from account 08 to the debit of accounts 01 "Fixed assets", 03 "Profitable investments in tangible assets", 04 "Intangible assets", etc. .

The costs of completed operations for the formation of the main herd are debited from account 08 to the debit of account 01 "Fixed assets". The balance of account 08 reflects the amount of the organization's capital investments in construction in progress and the acquisition of fixed assets and intangible assets, as well as the amount of unfinished costs for the formation of the main herd.

In-progress capital investments also include real estate objects that have not passed state registration.

American psychologists say that successful people are more prone to savings. This means that they do not immediately spend all the capital, but invest in it in some form that allows them to regularly make a profit.

Competent investment activity allows you to choose reliable places, taking into account the conditions: terms, interest, number of payments.

Since the market is replete with various offers that are most loyally aimed at the client, it is worth understanding their reliability and choosing a few in order to diversify in order to maximize the amount of passive profit. They are mainly aimed at making a profit for the investor, but for the company this is a good help and the opportunity to “scroll” money.

I am convinced that in order to spend more, you need not only to accumulate more, you need to rationally distribute your capital. What financial investments today are distinguished by liquidity, and which, although they attract huge interest rates, but cannot boast of “survivability”, it is important to take into account at the initial stage in order to minimize the risks of losses.

Considering this question, one can give a fairly broad answer. In order to reveal the essence of the concept as accessible as possible, let's say this: financial investments are the same investments in securities, capital of organizations or the provision of a loan. Of course, the main task is to make a profit.

For those potential investors who choose to manage investments with the help of specialists, the diversity of the process can be a defining moment when the question arises - where to invest money to make it work. Do not forget about diversification, because the more "baskets where eggs are stored, the more whole they will be."

They often talk about various participants in financial investments, and immediately an image of a kind policeman arises in his thoughts, who has huge amounts of money and is ready to invest them in various projects. In fact, the fate of each of us depends on the correct choice of investments, regardless of how many rubles or dollars we are ready to invest in 1, 2 or even 10 projects.

Director of the branch of the investment company BCS Premier1 Ilya Roshchupkin says that before the holidays, as well as in the pre-holiday season, there is an increase in the financial literacy of the population in relation to potential deposits. Increasingly, new attractive projects are being considered, investment options are being selected.

In his opinion, “financial investments should begin with specific tasks and formulated goals that positively affect the result. Money will only work more efficiently when you decide how much, how and for how long it will work..

And to find the right moment, you should pay attention to the most popular types and determine what suits you today and what you can consider after some time.

There are so many different classifications today that it is sometimes difficult to dwell on something specific. I suggest you pay attention to 3 main groups, and let's start with classification according to purpose. There are 2 types of attachments here:

• The main goal is to make a profit;
• The main purpose is resale.

In fact, the second point also has a goal - making a profit, but the turnover and speed of transactions are more taken into account. Of course, that financial investments can be short-term (up to 12 months) and long-term.

And I will also dwell on the classification in connection with the authorized capital. Believe it or not, there are also 2 varieties of them:

• Investment in debt securities;
• Direct formation of the authorized capital.

Authorized capitals

This method is most optimal for investors who have already determined for themselves the main directions for further work. If you want to become an accomplice of the organization, then use your funds as additional capital for creation or reorganization. You can also invest in capital with the aim of buying shares on the secondary market, and then sell them with the help of brokers or by independent efforts.

You can also receive part of the capital when a company is withdrawn from the state fund and privatized. According to the legislative framework, financial investments in the authorized capital are possible in case of cooperation with OJSC and CJSC, as well as with LLC. The main feature is that the investor wants to take part in the work of the company, influence decisions, and such an operation is quite long-term. If you are attracted to short-term projects, consider buying shares.

Securities

Who among us did not want to become a major shareholder of any company, or even get a controlling stake. Today, investments in shares are attracted by the right to control the activities of the company and by the fact that with the help of brokers they can be profitably sold on the stock exchange, waiting for the maximum spread.

Plus, a competent investor evaluates his cash flow and monitors the regularity of passive profit. And the more sources of its receipt - the less risk. That is why the securities of domestic and foreign companies do not lose their popularity and, in most cases, liquidity. Yes, and buying shares is quite simple, and what cannot but rejoice is legal. Equally, as well as open a depot in banks.

Deposits

We recall the advice of a cinematic hero who recommended that we keep money in savings banks. We often use a wish, but not so much for the purpose of preserving property, but for the purpose of increasing profits. Considering what is the main tool for making a profit on a deposit, the following subspecies are distinguished:

• Monetary (national and foreign currency). Interest rates on the national currency are always higher due to high inflation.
• Associated with precious metals (bullions), but along with them investment coins are gaining special popularity.

Firstly, it is profitable and safe to store them in cells; secondly, you can earn on the course. Thirdly, sometimes you can enter the antique market. It is also attractive that deposits are available for investors with different amounts for investment. And they are waiting for their potential partners, both public and private banks. And how they offer to keep records of your funds - the question is open.

As a rule, such operations are handled by an accountant or your personal financial adviser. Of course, if you wish, you can delve into record keeping in order to do it yourself. I’ll clarify right away that we are talking about professional accounting, but every competent investor counts his profits and losses.

But what can be recommended to beginners in financial investments: initially deal with the regularity and size of accruals. This will allow you to control passive income and, accordingly, your expenses. Each of the types has its own legislative subtleties, depending on what you have chosen as a priority for yourself.

Accounting in authorized capital

Produced on account 06 and refers to long-term financial investments. You should not think that you can invest in the authorized capital directly with money, because even at the negotiation stage, the parties agree on ways. The difference between the initial and market value of investments is indicated in certain columns.

Intangible assets must also be included in the accounting. By law, dividend payments are taxable. Remember that your funds may end up in the main or reserve capital.

During the preparation of accounting, settlement and currency accounts are taken into account. If possible, the investor acquires the maximum share in the capital, thereby expanding his portfolio investment. Bookkeeping is also necessary in the case of working with securities.

Accounting in securities

This is interesting not only to a private investor, but also to a legal entity if it wants to acquire a stake in an organization. From an accounting point of view, the calculations made are entered into accounts 08 “Capital investments”. Do not forget to mention the position of the actual value of the shares in the accounting.

It should also be understood that the moment is necessarily fixed: shares are bought from credit or fixed assets. If you are an investor in an international company and receive dividends in foreign currency, then the amounts received are transferred to the national one at the rate of the National Bank on the day of receipt. The fundamental point - the difference between debit and credit turnover - this is exactly what makes up the amount of your profit from the sale of shares.

Accounting for deposits

Typically, your partner in this process is a public or private bank. The main points that are made at the initial stage of filling out the documentation:

• The date the account was opened (and here is such a trick - the bank begins to calculate interest on the deposit on the next day from the date of opening, and on the loan - on this very day).
• Interest rate (for the national currency is an order of magnitude higher due to high inflation);
• The amount of the deposit;
• Currency;
• Term;
• Method of calculating interest - simple or complex.

Sometimes payments are also made - monthly or at the end of a certain period. Today, this segment of the financial system offers both short and long-term options.

Short-term financial investments

Choosing this option, the investor automatically solves 2 tasks:

• Protect funds from inflation as much as possible;
• Get some profit.

Since this type of investment is highly liquid, it is often equated with deferred tax assets, as well as funds ready for payment.

A well-thought-out financial management strategy can be based on working with commercial structures, as well as the state, for example, if you want to buy bonds or bills from it. This method of investment has proven itself to be quite reliable when it comes to the domestic economy of the country and work with domestic partners.

They have less liquidity, but at the same time they are characterized by minimizing risks - a longer period - more chances to work on the difference in rates, wait for a price increase, and so on. As a rule, their segment includes stock documents, statutory funds, deposits in banks for a period of more than 1 year.

Sometimes it is customary to allocate social investments. This is spending on training, development and economic support of a project, because it is not known when the contribution will “shoot”. But at the same time, the thought of the rational use of assets amuses the soul. In the process of summing up the results for a certain period, accounts receivable are taken into account. Sometimes it happens that from long-term, investments become short-term, and vice versa under the influence of certain factors.

Financial investments are aimed at making a profit. Since there is plenty to choose from, I recommend evaluating the liquidity and risks of each project, and if it is difficult to deal with it on your own, then call professionals for help. Remember that when buying shares, you need to understand to whom and for how much it is profitable to sell them; investing in the authorized capital of the company, that you also assume estimated obligations, for example, to pay vacation pay to employees; in deposits - that changes in interest rates can be made.

Most financial experts agree that financial investments should not include borrowed funds; let it be loans from a bank, a pawnshop or from close friends. Other people's money is not inclined to bring their own profit. But if you want to make a profit in the crypto without any investment, then you should take the ICO bounty program into service. The algorithm on how to start getting tokens is already on my blog.

And I wish you only rational and effective financial investments at different stages, which provide constant passive income.

Financial investments of the enterprise- this is an investment of free cash and other resources in assets not related to the main activity of the enterprise.

The analysis of the financial investments of the enterprise is carried out in the program FinEkAnalysis in the block Analysis of the financial condition in dynamics.

According to the investment period, there are:

• short-term financial investments (investment of funds for a period of up to one year)
• long-term financial investments (investment of funds for a period of more than one year).

To reduce the level of risk, financial investments are usually made in a variety of financial instruments, the totality of which forms an investment portfolio.

Accounting for financial investments

To accept assets as financial investments for accounting, the following conditions must be met at a time:

• the presence of properly executed documents confirming the existence of the organization's right to financial investments and to receive funds or other assets arising from this right;
• transition to the organization of financial risks associated with financial investments (the risk of price changes, the risk of the debtor's insolvency, liquidity risk, etc.);
• the ability to bring economic benefits (income) to the organization in the future in the form of interest, dividends or an increase in their value (in the form of the difference between the sale (redemption) price of a financial investment and its purchase price, as a result of its exchange, use in paying off the obligations of the organization, increase in the current market cost, etc.).

The financial investments of the organization include:

• state and municipal securities, securities of other organizations, including debt securities, in which the date and cost of redemption is determined (bonds, bills);
• contributions to the authorized (share) capital of other organizations (including subsidiaries and affiliates);
• loans granted to other organizations, deposits in credit institutions, receivables acquired on the basis of an assignment of the right to claim, etc.

As part of financial investments, contributions of a partner organization under a simple partnership agreement are also taken into account. Investments do not include:

• own shares repurchased by the organization from shareholders;
• bills of exchange issued by the organization to the seller when paying for goods, works and services;
• investments in fixed assets, intangible assets, as well as in property, which is then provided for temporary use to third parties.

Financial investments are classified according to various criteria:

• in connection with the authorized capital,
• by type of ownership
• terms for which they were produced, etc.

Depending on the connection with the authorized capital Distinguish financial investments for the purpose of formation of authorized capital and debt. Investments for the purpose of forming authorized capital include:

• stock,
• contributions to the authorized capital of other organizations,
• investment certificates confirming the share of participation in the investment fund and giving the right to receive income from the chain securities that make up the investment fund.

Debt securities include:

• bonds,
• mortgages,
• deposit and savings certificates,
• treasury bills,
• bills.

By forms of ownership Distinguish between government and non-government securities.

Depending on the the period for which the financial investment was made, they are subdivided into:

• long-term (when the established maturity period exceeds one year or investments are made with the intention to receive income on them for more than one year),
• short-term (when the established maturity period does not exceed one year or investments are made without the intention to receive income on them for more than one year).

A unit of accounting for financial investments may be a series, batch or other homogeneous set of financial investments. It is chosen by the organization independently and should ensure the formation of complete and reliable information on the availability and movement of financial investments.

Financial investments in the balance sheet

Financial investments are line 1240 “Financial investments (excluding cash equivalents)”

Impairment of financial investments

The depreciation of financial investments is understood as a steady significant decrease in their value. The difference between the accounting value of financial investments and the amount of reduction in their value is called the estimated value of financial investments. This indicator is calculated for those financial investments for which the current market value is not determined.

A steady decline in the cost of financial investments is characterized by the presence of the following conditions:

• as of the reporting date and the previous reporting date, the accounting value of financial investments significantly exceeds their estimated value;
• during the reporting year, the estimated value of financial investments significantly decreased;
• at the reporting date, there are no indications of a significant increase in the estimated cost.

Depreciation of financial investments occurs when organizations - issuers of securities show signs of bankruptcy, transactions with securities on the securities market at a price that is significantly lower than their value, the absence or significant decrease in income from financial investments, etc. In the event of these or similar situations the organization is obliged to check the existence of conditions for a sustainable decrease in the cost of financial investments.

If the audit confirms a steady significant decrease in the value of financial investments, then the organization forms a reserve for the depreciation of financial investments for the difference between their book value and estimated value.

The formation of a reserve is reflected in the debit of account 91 "Other income and expenses" and the credit of account 59 "Reserves for depreciation of financial investments". The amount of the reserve is used to form the book value of financial investments, which acts as the difference between the book value and the created reserve. At the same time, the created reserve provides coverage for possible losses on operations with financial investments.

Checking for depreciation of financial investments is carried out at least once a year as of December 31 of the reporting year if there are signs of depreciation; it can be made on the reporting dates of the interim financial statements.

If the results of the audit reveal a further decrease in the estimated value of financial investments, then the amount of the created reserve increases accordingly. With an increase in the estimated value of financial investments, the created reserve is reduced by the amount of the increase.

At the same time, account 59 “Reserves for depreciation of financial investments” is debited and account 91 “Other income and expenses” is credited. A similar entry is made when writing off from the balance of financial investments for which the corresponding reserves were previously created. Analytical accounting on account 59 “Reserves for depreciation of financial investments” is kept for each reserve.

If by the end of the year following the year of the creation of the reserve for the depreciation of financial investments, this reserve is not used in any part, then the unspent amounts are added to the financial results of the organization of the corresponding year when compiling the balance sheet at the end of the year (account 59 is debited and account 59 is credited 91).

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Financial operations are actions aimed at solving a specific problem of organizing and managing monetary relations that arise during the formation and use of cash funds. One of the main features of the classification of financial transactions is the target orientation of their action. On this basis, investment transactions are distinguished in financial transactions. These operations are associated with investments in the acquisition of financial investments (financial assets) and investment projects.

The investment policy of the organization provides for two investment options:

- portfolio investments - capital investments in a group of projects related to the acquisition of securities;

- real capital-forming investments - capital investments in property.

The first group of investments represents financial investments.

Financial investments called investments in securities and other financial instruments.

Investments- these are cash, deposits, shares, shares and other securities, technologies, machinery, equipment and any other property (all types of property and intellectual values) invested in objects of entrepreneurial and other activities in order to make a profit and achieve a positive social effect.

Financial instruments are any term contract that results in the sale and purchase of a financial asset on certain and pre-agreed terms.

financial asset is a commodity that is bought and sold on the financial market. Financial assets (securities) are monetary documents certifying the right of ownership or the relationship of the owner of the document in relation to the person (issuer) that issued such a document. Securities as a market commodity, these are securities that can independently circulate on the market and be the object of sale and purchase and other transactions, as well as serve as a source of regular or one-time income.

A financial asset, like any ordinary commodity in the capital market, can be characterized from different positions. This product has fewer features than consumer products. In particular, there are four main characteristics of a financial asset: price, cost, return, risk.

Existing investment opportunities vary in terms of return and risk. Among the least risky are investments in bank deposits and government securities. It is also possible to invest in the authorized capital of other organizations both directly and by acquiring their shares on the secondary stock market.

The accounting legislation provides for certain requirements for keeping records and reflecting business transactions related to the formation and movement of financial assets, which cannot be ignored in financial management.

Investments of funds in financial assets in order to generate income are considered in accounting as an independent object - financial investments. The accounting procedure for financial investments is regulated by PBU 19/02 “Accounting for financial investments”, approved by order of the Ministry of Finance of Russia dated November 24, 2003 No. 105n.

In RAS 19/02, the category “financial investments” is defined by highlighting the criteria for their recognition, i.e., the criteria, compliance with which a specific fact of economic life can be classified as forming the financial investments of an organization. According to paragraph 2 of PBU 19/02, in order for assets to be accepted for accounting as financial investments, the following conditions must be met at a time:

Availability of properly executed documents confirming the existence of the organization's right to financial investments and to receive funds or other assets arising from this right;

Transition to the organization of financial risks associated with financial investments (risk of price changes, risk of insolvency of the debtor, liquidity risk, etc.);

The ability to bring economic benefits (income) to the organization in the future in the form of interest, dividends or an increase in their value (in the form of the difference between the sale (redemption) price of a financial investment and its purchase value as a result of its exchange, use to pay off the obligations of the organization, increase in the current market value etc.).

Financial investments include:

State and municipal securities, securities of other organizations, including debt securities, in which the date and cost of redemption are determined (bonds, promissory notes);

Contributions to the authorized (share) capital of other organizations (including subsidiaries and independent companies);

Contributions of the organization - a partner under a simple partnership agreement;

Loans granted to other organizations, deposits in credit organizations, receivables acquired on the basis of assignment of the right to claim, etc.

The most common type of financial investments are investments in securities - the purchase of shares, bonds, bills, deposit and savings certificates, etc.

Financial investments do not include:

Own shares redeemed by a joint-stock company from shareholders for subsequent resale or cancellation;

Promissory notes issued by the drawer organization to the seller organization when paying for goods sold, products, work performed and services rendered;

Investments of the organization in real estate and other property having a tangible form, provided by the organization for a fee for temporary possession and use in order to generate income;

Intangible assets, such as fixed assets, intangible assets, inventories.

As a rule, many Russian organizations operate rather passively on the stock market and financial investments do not occupy a very large share in the asset structure. This is due to the lack of free working capital for investing in the activities of other organizations. Nevertheless, the conditions of the modern market dictate the need for investment activities of organizations, including in terms of financial investments.

Financial investments are classified according to various criteria:

V dependencies with authorized capital distinguish between financial investments for the purpose of forming authorized capital (shares, investment certificates) and debt (bonds, mortgages, deposit and savings certificates, treasury bills, bills of exchange);

By forms of ownership distinguish between government and non-government securities;

V depending on the period for which financial investments are made, they are divided into long-term and short-term. TO long-term include financial investments with a payback period of more than one year. The costs of acquiring shares of other organizations or other participation in their authorized capital are in all cases classified as long-term investments, since the return period for these funds, as a rule, is not defined. TO short-term financial investments include investments in deposits, loans, bonds and other securities, the maturity of which does not exceed one year.

The nominal value of financial investments is the value indicated in the financial instrument, accepted in the contract, recorded in the register or printed on the security. The nominal value of equity instruments shows the amount of the share capital they represent, and the nominal value of debt instruments shows the amount of the borrower's obligations, which he undertakes to repay. The purchase and sale of financial investments does not change the nominal value, it remains constant throughout the entire period for which this investment is issued.

The value declared by the issuer (organization) at which securities are offered for sale upon initial placement on the market is the cost of placement or the issuance value. The latter may be higher or lower than the nominal value of financial investments. If the issuance value exceeds the nominal price, this means that the security is placed with a premium, resulting in the generation of share premium; otherwise, if the nominal value exceeds the cost of placement, the issuer has a loss.

The cost at which the financial instrument is subsequently circulated in the market (sold and bought) is the market or current value of financial investments, which is determined at a particular moment in time by the nominal value, the liquidity of investments and the amount of income generated.

The main primary documents for accounting for transactions with financial investments are as follows:

Agreement;

Transfer-acceptance certificate;

Issuance security certificate;

Depo account statement;

Extract from the register of shareholders, etc.

The contract is concluded in cases and taking into account the requirements established by Russian legislation, and above all in accordance with the Civil Code of the Russian Federation. As a rule, the written form of the contract is used, for some types of contracts it is obligatory. Some contracts, such as the sale of securities, must be registered in the prescribed manner in specialized companies. In the terms of the contract, the parties determine the main rights and obligations arising from the transaction: the cost, the procedure for payment and transfer of the subject of the contract, terms, force majeure and other conditions.

The transfer-acceptance act is a document certifying the transfer of material assets from one person to another. The fact of transfer and receipt is certified by the signatures of responsible persons from each side and sealed by legal entities. As a rule, the act of acceptance and transfer is drawn up in accordance with the concluded agreement and contains detailed characteristics of the transferred property. For example, in the act of acceptance and transfer of a bill, its issuer, bill amount, series and number of the bill, date and place of redemption are indicated.

A certificate of an emissive security may take place in transactions with documentary securities, i.e. those that exist in the form of a document. In the documentary form of emissive securities, the certificate and the decision to issue securities are documents certifying the rights secured by the security.

Emission security certificate - a document issued by the issuer and certifying the totality of rights to the number of securities specified in the certificate. The owner of securities has the right to require the issuer to fulfill his obligations on the basis of such a certificate. The issuance security certificate must contain the following mandatory details:

Full name of the issuer and its legal address;

State registration number of equity securities;

Type of securities;

Indication of the number of emissive securities certified by this certificate;

Indication of the total number of issued emissive securities with the given state registration number;

Procedure for placement of issuance securities;

The obligation of the issuer to ensure the rights of the owner if the owner complies with the requirements of the legislation of the Russian Federation;

Issuer's seal;

Signatures of the issuer's managers and the signature of the person who issued the certificate;

Other details provided by the legislation of the Russian Federation for a specific type of securities.

The following securities may exist in documentary form: shares and bonds of organizations, promissory notes, government bonds, etc. In non-documentary form, there may be emissive securities of organizations (shares, bonds) and the state.

Part of the securities circulating on the market exists in the so-called non-documentary form, i.e., the owners of such securities cannot receive them “in their hands” in the form of a document. Information about the transfer of ownership of such securities is received by the organization in the form of extracts from the register or extracts from the depo account, since the rights of owners to equity securities of a non-documentary form of issue are certified in the registry maintenance system - by entries on personal accounts with the registrar or in the case of accounting for rights to securities in a depository - by entries on depo accounts with depositories.

The depo account statement contains: details of the depo account and depository, information about the security (number, characteristics), name of the owner, date of transfer of ownership, information about the document on the basis of which the change of owners took place.

An extract from the register is provided on a specific date at the request of the holder of securities and contains information about the registrar, owner, number of securities, characteristics of securities. The extract is certified by the signature of the official and the seal of the registrar.

In accordance with the established rules, all securities held by the organization must be registered in the securities ledger, which contains the following details: name of the issuer; nominal price of a security; purchase price; number and series; total; date of purchase; Date of sale; counterparty (buyer or seller).

The book of accounting for securities must be bound, sealed with the seal of the organization and signed by the head and chief accountant, the pages are numbered.

Corrections to the book of accounting for securities may be made only with the permission of the head and chief accountant, indicating the date of the corrections.

In the case of maintaining a book of accounting for securities using computer technology, the resulting information can be generated in the form of an output document on machine-readable media. Printing information from machine-readable media is carried out as necessary or at the request of regulatory authorities, but at least once a year.

When storing forms (certificates) of securities in a depository, they continue to be recorded in the accounting records of the owner organization, indicating in the analytical accounting the details of the depository to which they were transferred for storage.

The construction of analytical accounting should provide the possibility of obtaining data on short-term and long-term assets in the context of each accounting object. At the same time, accounting for financial investments within a group of interrelated organizations, on the activities of which consolidated financial statements are compiled, is kept on account 58 “Financial investments” separately, since this is of particular importance when compiling consolidated financial statements.

Financial investments are accepted for accounting in the amount of actual costs for the investor. For the amount of actual investments, the organization will receive the income due in the form of dividends on shares, interest on bonds, income on investments in the authorized capital of other organizations, etc.

According to PBU 19/02 "Accounting for financial investments", financial investments are accepted for accounting at their original cost. The initial cost of financial investments purchased for a fee is the amount of actual costs for their acquisition, excluding VAT and other reimbursable taxes.

The actual costs of acquiring assets as financial investments are:

Amounts paid in accordance with the contract to the seller;

Amounts paid to specialized organizations and other persons for information and consulting services related to the acquisition of these assets;

Remuneration paid to intermediary organizations with the participation of which these assets were acquired;

Expenses on paying interest on borrowed funds used to acquire assets before they are accepted for accounting;

Other expenses directly related to the acquisition of assets.

If for the acquired financial investments the bulk of the expenses are the costs paid under the agreement to the seller, then the remaining expenses for the acquisition of these investments can be recognized by the organization as other expenses, i.e., they are recorded on account 91 “Other income and expenses”, and not on the account 58 "Financial investments".

The actual costs of acquiring assets as financial investments may decrease or increase, taking into account exchange rate differences arising in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency, before the assets are accepted as financial investments for accounting.

The method of formation of the initial cost of securities, as well as the criterion of materiality, must be fixed in the accounting policy of the organization. The initial cost of financial investments received free of charge, such as securities, is recognized:

Their current market value at the date of acceptance for accounting. The current market value of securities is understood as their market price calculated in accordance with the established procedure by the trade organizer on the securities market;

The amount of money that can be received as a result of the sale of received securities as of the date of their acceptance for accounting - for securities for which the market price is not calculated by the trade organizer on the securities market.

The initial cost of financial investments made as a contribution to the authorized (reserve) capital of an organization is the value agreed between the founders (participants), unless otherwise provided by Russian legislation.

Accounting for financial investments is kept on the active balance account 58 "Financial investments". The debit of the account reflects the amount of an increase in financial investments (investments) (Table 8.1), the credit of the account reflects the write-off of these amounts. According to the content, the account has the following sub-accounts:

58-1 "Shares and shares" - to account for the presence and movement of investments in shares of joint-stock companies, authorized (reserve) capitals of other organizations;

58-2 "Debt securities" - to account for the presence and movement of investments in state and municipal securities;

58-3 "Granted loans" - to account for the availability and movement of cash and other loans provided by the organization to legal entities and individuals;

58-4 “Contributions under a simple partnership agreement” - to account for the presence and movement of contributions to common property under a simple partnership agreement;

58-5 "Deposit deposits" - to account for funds invested by the organization in bank and other deposits;

58-6 "Other financial investments" - to take into account the rights of claim acquired by the organization in the order of their assignment and on other grounds.

Analytical accounting on account 58 "Financial investments" is carried out by types of financial investments and objects in which these investments are made (organizations selling securities, other organizations in which the organization is a member, borrowing organizations, etc.). The construction of analytical accounting of financial investments should also provide the possibility of obtaining data on long-term and short-term investments.

After accepting financial investments for accounting, their value is subject to periodic adjustment, which is carried out directly for investments with a market value, and indirectly - for investments for which the market value has not been determined. In the first case, the organization is obliged to reflect financial investments in the balance sheet at market prices. To do this, they are revalued, and the difference between the market value and the previous balance sheet valuation (market or initial, upon acquisition of objects in the reporting period) is credited to the accounts of other income and expenses. In the second case, instead of revaluation, a reserve for the depreciation of financial investments is accrued, since a steady significant (below the amount of economic benefits) decrease in the value of financial investments, for which their current market value is not determined, is recognized as depreciation of financial investments.

PBU 19/02 provides examples of situations in which depreciation of financial investments may occur:

The appearance of signs of bankruptcy in the organization issuing securities or in its debtor under a loan agreement;

Making a significant number of transactions with securities on the securities market at a price significantly lower than their book value;

Absence or significant decrease in income in the form of dividends (interest).

In such situations, the organization is obliged to create a reserve for the depreciation of financial investments. The amount of the reserve is equal to the difference between the value at which financial investments are reflected in the accounting records (book value) and the estimated value of financial investments.

Information on reserves for depreciation of investments in securities is reflected on account 59 “Reserves for depreciation of investments in securities”. The organization forms the specified reserve at the expense of financial results (as part of other expenses) (Table 8.2). With an increase in value or profitability, the previously accrued reserve decreases until the original cost is fully restored.

In accordance with paragraph 38 of PBU 19/02, in the financial statements, the value of financial investments for which a reserve for impairment has been formed is shown at book value minus the amount of the reserve.

Assessment of financial investments upon their disposal is carried out immediately at the time of disposal. The disposal of financial investments takes place in cases of redemption, sale on the secondary market of securities, gratuitous transfer, transfer as a contribution to the authorized capital of another organization, transfer as a means of payment in payment for the delivered values, work performed and services rendered, etc.

Proceeds from the sale of securities in accordance with PBU 9/99 are recognized as other income or income from ordinary activities. If the income received is the subject of the organization's activities (recognized as income from ordinary activities), then it is reflected in the credit of account 90 "Sales", otherwise the proceeds are recorded in the credit of account 91 as other income (Table 8.3).

Financial investments for which the current market price is determined are valued based on their latest valuation.

Financial investments for which the current market price is not determined are valued at the time of disposal in one of the following ways:

At the initial cost of each financial investment;

At the average initial cost;

At the initial cost of the first in time acquisition of financial investments (FIFO method).

The following data are available on the availability and movement of financial investments for the period.

In this example, the average initial cost of one security price available on the organization's balance sheet amounted to 101.96 rubles in the reporting period. Accordingly, the value of retired securities was 117,300 rubles, and the value of the remaining securities at the end of the period was 530,200 rubles.

When using the FIFO method, retired securities are valued (according to the above data):

200 pcs. + 500 pcs. + 100 pcs. + 350 pcs. = 1150 pcs. ? 100,000 = 115,000 rubles

The value of the securities remaining at the end of the period will be:

3850 pcs. ? 100 = 385,000 rubles;

1000 pcs. ? 110 \u003d 110,000 rubles;

100 pieces. ? 120 = 12,000 rubles;

50 pcs. ? 90 = 4,500 rubles;

200 pcs. ? 105 \u003d 21,000 rubles.

Total 5200 pcs. for 532,500 rubles.

The valuation of securities under the FIFO method is based on the assumption that securities are sold within a month in the sequence of their receipt, i.e. the securities that were first sold should be valued at the cost of the first acquisitions, taking into account the value of securities listed at the beginning of the month. When applying this method, the value of securities remaining at the end of the month is made at the actual cost of the latest acquisitions, and the value of the earliest acquisitions is taken into account in the value of the sale (disposal) of securities. The cost of sold (discarded) securities is determined by subtracting the cost of the balance of securities at the end of the month from the sum of the value of the balance of securities at the beginning of the month and the value of the securities received during the month.

To write off the cost of issuance securities (shares, bonds), the FIFO method and the average historical cost method are used.

Inventory financial investments are carried out as part of the general inventory of property and financial obligations of the organization. When checking the actual availability of securities, the following is established:

Correct registration of securities;

The reality of the value of securities recorded on the balance sheet;

Safety of securities (by comparing actual availability with accounting data);

Timeliness and completeness of the reflection in the accounting of received income from securities.

When storing securities in an organization, their inventory is carried out simultaneously with the inventory of cash on hand.

An inventory of securities is carried out for individual issuers, indicating in the act their name, series, number, nominal and actual value, maturity dates and total amount. The details of each security are compared with the data of inventories (registers, books) stored in the accounting department of the organization.

An inventory of securities deposited with special organizations (a bank, a depository, a specialized depository of securities, etc.) consists in reconciling the balances of the amounts on the relevant accounting accounts of the organization with the data of statements of these special organizations.

Inventory is required in the following cases:

When transferring the organization's property for rent, redemption, sale, as well as in cases provided for by law when transforming a state or municipal unitary enterprise;

Before the preparation of annual financial statements, except for property, the inventory of which was carried out no earlier than October 1 of the reporting year;

When changing financially responsible persons (on the day of acceptance and transfer of cases);

When establishing the facts of theft or abuse, as well as damage to values;

In case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;

In case of liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance of the Russian Federation.

When making an inventory of financial investments, they check the actual costs in securities and authorized capital of other organizations, as well as loans granted to other organizations.

The unrecorded securities identified during the inventory are credited to account 58 from the credit of account 91 on the basis of the data of the inventory list of securities and strict reporting forms (form No. INV-16). Shortfalls and losses from damage to securities are debited from account 58 to the debit of account 94 “Deficiencies and losses from damage to valuables”, uncompensated losses of securities associated with natural disasters, fires and other emergencies are reflected in the credit of account 58 and the debit of account 99 “ Profit and loss".

Depending on the organizational and legal form of the organization in which funds are invested, investments can be mediated:

Change in the composition of participants, drawn up by re-registration of constituent documents;

Acquisition of shares of an organization (if it is an open or closed joint-stock company).

In the first case, a share is acquired that gives the right to participate in the profits of the organization and in its management. In the second case, securities are purchased - shares, which can be ordinary and preferred.

Ordinary shares give both the right to participate in the management of the enterprise - the right to vote at the general meeting of shareholders, and to participate in profits - the right to receive dividends. Preference shares do not give their holder the right to participate in the management of the organization (with the exception of voting at the general meeting of shareholders on the reorganization and liquidation of the joint-stock company), but dividends on them have a certain amount and are accrued before the accrual of dividends on ordinary shares. Dividends on preferred shares can be defined both as a percentage of their nominal value (declared at the time of issue) and in absolute terms (in a fixed amount of money).

Preferred shares may be convertible, i.e., it may be possible to exchange them for ordinary shares of the same joint-stock company in a certain ratio. There are also cumulative preference shares, on which a joint-stock company can pay dividends not annually, but accumulate and pay in one payment after several years.

Payment for shares or shares is possible both in cash and by transferring fixed assets, intangible assets, equipment, and tangible working capital to the authorized capital.

When transferring equity contributions (shares) in cash or materials (according to the balance sheet value) to the authorized capital, a direct entry is made to the debit of account 58-1 “Shares and shares” from the credit of accounts 50 “Cashier”, 51 “Settlement account” or 10 “ Materials”, 01 “Fixed assets” or with preliminary accrual of the amount of the contribution through account 76 “Settlements with various debtors and creditors”.

If the amount of the share (contribution) differs from the book value, several accounting entries are made. So, on account 01 "Fixed assets", first the amounts are debited to subaccount 01-9 "Retirement of fixed assets" (from other subaccounts of account 01 "Fixed assets") and depreciation from account 02 "Depreciation of fixed assets", then the sum of the residual value of fixed assets is recorded on the credit of subaccount 01-9 “Retirement of fixed assets” and the debit of account 91 “Other income and expenses”, and on the credit of account 91 “Other income and expenses”, the amount of fixed assets in the contract value corresponds to the debit of subaccount 58-1 “Shares and stock".

Accounting for the acquisition of shares on the debit of sub-account 58-1 is kept in correspondence with the credit of different accounts, depending on the method of payment: direct transfer of funds from a settlement or currency account - credit of accounts 51 "Settlement accounts", 52 "Currency accounts"; payment through settlement accounts - account 76 "Settlements with various debtors and creditors", provision in the order of payment in material assets - accounts 10 "Materials", 43 "Finished products", if payment is made at book value.

For shares listed on the securities market, there are some peculiarities in their reflection on the investor's balance sheet. Investments in such shares in the preparation of the annual balance sheet should be recorded at market value if it is lower than their book value.

At the beginning of the year, the value of the block of shares was 200,000 rubles. The current market value of the shares at the end of each quarter was: I - 215,000 rubles; II - 190,000 rubles; III - 205,000 rubles; IV - 210,000 rubles.

The following entries will be made in accounting on a quarterly basis:

1. Dt of account 58, Kt of account 91 - for 15,000 rubles. (215,000–200,000);

2. Dt of account 91, Kt of account 58 - for 25,000 rubles. (190,000–215,000);

3. Dt of account 58, Kt of account 91 - for 15,000 rubles. (205,000–190,000);

4. Dt of account 58, Kt of account 91 - for 5,000 rubles. (210,000–205,000).

Thus, the book value of shares in the debit of account 58 will increase over the year as of the end of the fourth quarter by 10,000 rubles.

The sale of shares is reflected in the accounting entries:

Dt of account 76 “Settlements with various debtors and creditors, Kt of account 91 - for the sale value of shares;

Dt of account 91, Kt of account 58 - for the book value of shares.

Additional expenses for the sale of shares are also written off to the debit of account 91.

The difference between the debit and credit turnover of account 91 shows the financial result from the sale of shares. This difference is written off from account 91 to account 99 "Profit and Loss".

There is also such a form of contribution to the authorized capital of other organizations as the transfer of the right of full economic management to fixed assets. The right of full economic management differs from the right of ownership in that it limits the possibility of disposing of property without the consent of the owner and gives him the right to participate in profits from the use of this property.

When transferring fixed assets to full economic management, they are not reflected in account 58 “Financial investments”, since the organization does not incur any costs (does not transfer ownership of these funds). The object continues to be listed on account 01 "Fixed assets" separately, as transferred to full economic management. Depreciation continues to be charged on this object, but it is not charged to the debit of account 25 “General production expenses”, but to the debit of account 91 “Other income and expenses”, subaccount 2 “Other expenses”, thus reflecting the costs of investments and reducing them by these amounts income received from participation in the authorized capital of another organization.

Investment in the authorized capital of other organizations of tangible current assets is accounted for in the same way as the investment of fixed assets, intangible assets, equipment.

Reflection of the cost of acquiring shares on the debit of sub-account 1 "Shares and shares" of account 58 "Financial investments" can only be carried out according to documents confirming the fact of acquiring shares.

The acquisition of debt securities as a type of financial investment is becoming increasingly important in the business turnover of the organization. Debt securities primarily include bonds and financial bills.

Synthetic accounting of debt securities is carried out on sub-account 58-2 "Debt securities". At the same time, the presence of investments in both public and private debt securities is given separately. According to the legislation, government securities include securities issued (issued) on behalf of the Russian Federation and municipalities (local governments).

Investments in government securities are considered the least risky, since the state acts as a guarantor in this case. The following types of bonds are currently circulating on the government securities market:

Government short-term bonds (GKO);

Federal loan bonds (OFZ);

Bonds of the state savings loan (OGSS);

Bonds of a currency loan (OVVZ or OVOZ).

Bond- This is a security that certifies the deposit by its owner of funds in the amount indicated in the bond. The owner of the bond is vested with the right to receive the face value of the bond and a fixed percentage within the specified period. The terms of the issue may set the payment of interest in equal installments before the term (maturity) specified in the bond. Such bonds are called coupon bonds. Income on them is paid by paying coupons (tear-off parts of the bond).

Bonds can be registered and bearer. Depending on the maturity of the bonds are divided into long term and short term. Long-term bonds have a maturity of more than a year, while short-term bonds have a maturity of less than a year.

Purchased bonds are entered in a special register indicating the numbers and the amount of interest on them. Bonds with a copy of the register are kept at the cash desk of the organization.

The bonds are accounted for at their actual acquisition cost on account 58 "Financial investments", to which sub-account 2 "Debt securities" is opened. The cost of the organization to purchase bonds in most cases do not coincide with their face value. If the bond is zero-coupon (does not involve payment of interest until maturity), then it is sold below par (the amount payable at maturity). A coupon bond is sold at a price higher than the face value, since the price includes the amount of future interest (coupon) payments.

The difference between the face value and actual costs for the purchase of bonds, other similar securities (bills, etc.) should be attributed to the results of economic activity during the period of their circulation.

This difference is written off on a monthly basis in equal installments during the entire period remaining until the redemption of the securities and the return of invested funds. The purpose of writing off the differences is to equalize the par and book value of the bond at maturity.

The organization purchased bonds with a nominal value of 800,000 rubles. with a maturity of 10 years and an income of 10% per annum, i.e., the annual interest income will be 80,000 rubles. Purchase price - 1,000,000 rubles.

Thus, the difference between the nominal value and the purchase price will be:

RUB 1,000,000 - 800,000 rubles. = 200,000 rubles.

So, annually it is necessary to write off 200,000 rubles. / 10 years = = 20,000 rubles. from 80,000 rubles. income on bonds (60,000 rubles are attributed directly to profit).

The purchase of bonds is documented first by posting: the debit of account 08 “Investments in non-current assets” (sub-account “Investments in securities”) and the credit of cash accounts (50, 51, 52), depending on the form and currency of payment, settlement accounts (60 "Settlements with suppliers and contractors", 76 "Settlements with various debtors and creditors"). Then, when all the costs of purchasing bonds are taken into account, an entry is made on the credit of account 08 and the debit of account 58 "Financial investments", sub-accounts 1 or 2, depending on the maturity.

The purchase of bonds denominated in a foreign currency is accounted for in the ruble equivalent at the official exchange rate effective on the date of the transaction.

The accrual of interest (income) on bonds is reflected in the debit entry of account 76 “Settlements with various debtors and creditors”, the subaccount “Interest (income) on bonds” and the credit of account 91.

When selling or redeeming coupon bonds, the income received from the sale (redemption) of the coupon (coupon income) and the financial result from the disposal of the security are determined separately.

If at the time of the sale or redemption of the bond there is paid interest (income), recorded at the time of receipt on the account of financial investments, the received interest (income) is reflected in the credit of account 58 "Financial investments", sub-account "Funds received and costs incurred on bond interest ( income)" in correspondence with account 91 "Other income and expenses".

The resulting difference between the received and paid interest (income) for each individual bond issue is subject to debiting from account 58 “Financial investments”, sub-account “Funds received and costs incurred on bond interest (income)”, to account 99 “Profits and losses” in date of sale or redemption of the bond.

An investor's profit from zero-coupon transactions can be accounted for in two ways:

1) monthly in the amount of revaluation of financial investments;

2) the total amount at the time of sale or redemption of the security.

Most often, the first option is preferable for the investor.

The organization purchased bonds for 100,000 rubles. at their nominal value of 80,000 rubles. The bond matures in 5 years. The interest on the bonds is 15% per annum and is paid at the end of the year.

The posting of bonds is documented by the entry:

Dt account 58, Kt account 51-100,000 rubles.

At the end of the year, income on bonds in the amount of 15,000 rubles was accrued. (100,000 × 15%), the difference between the purchase and nominal price of the bond was 20,000 rubles, and for one year - 4,000 rubles. The difference between the annual income on bonds and the annual difference between the purchase and face value will be 11,000 rubles. (15 000-4000).

At the end of the year, the accrual of income, taking into account the indicated differences, is reflected in the correspondence:

Dt account 76, sub-account "Settlements on due dividends and other income" in the amount of annual income (15,000 rubles);

Kt of account 58 - for the annual part of the difference between the purchase and nominal prices (4000 rubles);

Kt of account 91 - for the difference between income and the annual part of the difference (11,000 rubles).

Dt of account 51, Kt of account 76–15,000 rubles. - the accrued amount of income is credited to the current account.

In the balance sheet at the beginning of next year, the value of the bonds will be reflected in the amount of 96,000 rubles. (100,000-4000).

Bills are taken into account on account 58 if:

The organization has granted a cash loan, and the borrower has issued a promissory note with an obligation (a promissory note) or with an offer to another person (a bill of exchange) to pay the borrowed amounts of money upon the due date stipulated by the promissory note; the conclusion of a bill of sale agreement is redundant;

When acquiring a bill for cash, the contract for the sale of a bill is concluded not with the drawer, but with another organization that transfers the bill by endorsement;

As an advance payment or in payment for products (works, services), a bill of exchange of a “third party” (a bill of exchange issued by neither the buyer nor the seller) or a bill of exchange accepted by the payer was received from the buyer by endorsement.

The transfer and receipt of bills recorded on account 58 as payment for products (works, services) is an exchange (barter) operation or debt repayment through compensation. The rules for reflecting such transactions in accounting are established in paragraph 6.3 of PBU 9/99 “Income of the organization” and paragraph 6.3 of PBU 10/99 “Expenses of the organization”. These rules apply to transactions involving promissory notes subject to two circumstances:

The transfer of ownership of the bill at the time of the endorsement, and not the performance by the other party of its obligations;

The impossibility of posting a bill at a cost exceeding its face value.

If the buyer, in payment for the products (works, services) purchased from the supplier, issues his own bill of exchange, i.e. a bill of exchange for which he himself is an obligated person, or a bill of exchange not accepted by the payer, then such bills are recorded in the same account as the receivable .

When dealing with debt securities in foreign currencies, exchange rate differences may occur if the purchase and sale of securities are made at the same currency price. This difference is written off to account 91 "Other income and expenses".

According to Art. 807 of the Civil Code of the Russian Federation, under a loan agreement, one party (lender) transfers money or other things defined by generic characteristics to the ownership of the other party (borrower), and the borrower undertakes to return to the lender the same amount of money (loan amount) or an equal number of other things received by him of the same kind and quality. A loan agreement can be interest-bearing (with payment of interest) and gratuitous.

In Art. 809 of the Civil Code of the Russian Federation stipulates the procedure for paying interest under a loan agreement.

Under a reimbursable loan agreement, the amount and procedure for paying interest are determined by the agreement. Interest under the loan agreement may be paid in the manner agreed by the parties. If such an order is not stipulated, then interest is paid monthly until the day the loan is actually repaid.

The current market value of loans granted is not determined - they are reflected in accounting and reporting at their original cost. The entity is permitted to calculate their valuation at present value. In this case, no accounting entries are made.

Granted to other organizations, monetary and other loans are taken into account in the debit of account 58, subaccount 3 "Granted loans", in correspondence with the credit of account 51 "Settlement accounts" or other accounts, depending on the type of loan. The repayment of the loan is reflected in the debit of account 51 “Settlement accounts” or another account, depending on the type of loan, and the credit of subaccount 58-3 “Granted loans”. Loan interest amounts are shown separately. The accrual of dividends (interest) on loans granted is reflected in the debit of account 76 "Settlements with various debtors and creditors" and the credit of account 91 "Other income and expenses", and the receipt - in the debit of cash or other accounts and the credit of account 76.

Loans provided by the organization, secured by bills of exchange, are accounted for separately on this sub-account.

It should be borne in mind that, in accordance with paragraph 3 of PBU 9/99, the receipt and repayment of a loan granted to a borrower, i.e., the receipt of the principal amount of the loan, is not recognized as income of the organization. Income for accounting purposes includes only interest received for the provision of the organization's funds for use (clause 7 PBU 9/99).

Under a non-monetary loan agreement (loan of material assets), the payment for the use of the relevant property is set in cash, i.e., it is practically the same percentage.

The amounts of accrued interest under the loan agreement are reflected with the lender by an entry in the debit of account 58 and the credit of account 91, the receipt of interest - in the debit of account 51 and the credit of account 58.

For the borrowing organization, the amounts of interest paid for the use of the loan are, in accordance with paragraph 11 of PBU 10/99, included in other expenses and are subject to debit account 91 “Other income and expenses”.

If the borrower does not repay the loan amount on time, then interest must be paid on this amount, which is determined based on the discount rate of bank interest that exists at the place of residence (for citizens) or at its location (for a legal entity). The amounts of accrued penalties are reflected in the debit of account 76, the sub-account "Calculations on claims" and the credit of account 91.

For tax purposes, the amount of due penalties are included in other income of the lender only as they are recognized by the borrower or awarded by the arbitration court.

According to Art. 1041 of the Civil Code of the Russian Federation, two or more persons (partners) undertake to combine their contributions, skills and abilities to make a profit or achieve another goal that does not contradict the law (conclude a simple partnership agreement).

The partnership is created and operates on the basis of the founding agreement, which is signed by all its participants. The agreement determines the size and composition of the share capital of the partnership; the size and procedure for changing the shares of each of the participants in the share capital; the amount, composition, terms and procedure for making contributions by participants; responsibility of participants for violation of obligations to make contributions.

The law does not require a partnership to have a mandatory minimum share capital. At the same time, a certain share capital of the partnership should constitute the property base of its participation in civil circulation. It is this capital that is directed to meet the requirements of the partnership's creditors in the first place.

By the time of registration of a full partnership, its participants are required to make at least half of their contribution to the share capital. And the rest must be paid within the terms established by the memorandum of association. If the participant does not make a timely contribution to the share capital, then he must pay the partnership 10% per annum from the unpaid part of the contribution and compensate for the losses incurred. Complete a partnership is recognized, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property (Article 69 of the Civil Code of the Russian Federation).

Monetary value of participants' contributions is made by agreement between them. The property contributed by the comrades, which they possessed by rights, as well as the products produced as a result of joint activities and the income received from it, are recognized as their common shared property, unless otherwise provided by law or a simple partnership agreement.

Accounting for the common property of partners can be entrusted by them to one of the legal entities participating in the simple partnership agreement, which involves maintaining a separate balance sheet, compiling and submitting accounting, tax and other documentation to both partners and state bodies.

The contributions of partners in accounting are reflected as part of financial investments in the assessment provided for by the simple partnership agreement (or the requirements of the current legislation). Deposits, depending on the term of the concluded joint activity agreement, are divided into short-term (if the agreement is less than 12 months) and long-term (if the agreement is 12 months or more).

Contributions of comrades to joint activities are accounted for by them on account 58 “Financial investments”, subaccount 4 “Contributions under a simple partnership agreement”. The transfer of property as a contribution is reflected in the debit of this account in correspondence with account 51 and other accounts of the transferred funds.

The contributions of comrades can be both cash and various types of property: fixed assets, intangible assets, raw materials, materials, products, work in progress, etc.

The organization entered into a joint activity agreement with another company and transferred fixed assets with a residual value of 1 million rubles as a contribution to the joint activity. In accordance with the agreement, in the separate balance sheet of joint activities, these funds were valued at 5 million rubles. In the accounting of the enterprise that has made the contribution, entries will be made:

Dt of account 58-4, Kt of account 01 - in the amount of 1 million rubles.

The return of funds from a joint activity upon termination of a simple partnership agreement is reflected in the debit of the accounts of the received property from the credit of account 58-4 in the assessment at which it was contributed, or, if other property is returned, in the assessment agreed upon by the participants upon liquidation of the joint activity.

In connection with the termination of the joint activity, the organization returned the fixed assets previously transferred to the joint activity. The cost of funds under the agreement between the participants in the joint activity is estimated at 5 million rubles. Depreciation in the amount of RUB 0.350 million was accrued over the time the funds were used in the joint venture. In accounting, these transactions will be reflected in the entries:

Dt account 01 - in the amount of 4.65 million rubles.

Dt account 91-2 - in the amount of 0.35 million rubles,

CT account 58-4 - in the amount of 5 million rubles.

Profits and losses of a full partnership are distributed among its participants in proportion to their shares in the share capital, unless otherwise provided by the constituent agreement or other agreement of the participants (Article 75 of the Civil Code of the Russian Federation). A partner in a partnership cannot be completely excluded from making a profit or completely relieved of the burden of losses.

1. What is meant by financial investments?

2. What is the investment for?

3. What conditions are necessary for accepting financial investments for accounting?

4. Name the types of cost of financial investments.

5. What is a security and what are the types of securities?

6. What securities are revalued?

7. Name the methods for evaluating securities.

8. When is a provision for depreciation of financial investments created?

9. What is meant by the current market value of securities?

10. On what account are financial investments taken into account? Does this account have sub-accounts, if so, which ones?

11. In what cases is the disposal of financial investments recognized?

12. How is the accounting of shares organized?

13. Is the FIFO valuation method applicable to securities?

14. Define the term "bond".

15. What types of bonds exist and how are they accounted for?

1. Financial investments in accounting are evaluated:

a) at book value;

b) in the amount of actual costs;

c) at market value.

2. Financial investments are investments:

a) into non-current assets;

b) into securities;

c) in material values.

3. When reflecting the value of acquired long-term securities, an accounting entry is made:

a) Dt of account 08, Kt of accounts 50, 51, 52; Dt of account 58-1, Kt of account 08;

b) Dt of accounts 50-3, Kt of accounts 50-1, 51, 52;

c) Dt of accounts 58-1, Kt of accounts 50-1, 51, 52.

4. Financial investments include:

a) making loans to other organizations;

b) profitable investments in material assets;

c) lending to buyers and customers.

5. The joint-stock company redeemed part of the shares from its own shareholders. The value of the repurchased shares is reflected in the account:

a) 58-1 "Shares and Shares";

b) 58-2 "Debt securities";

c) 81 "Own shares (shares)".

6. When additionally accruing the amount of excess of the nominal value of the purchased bonds over their purchase price, an accounting entry is made for the amount of income:

a) Dt account 58, Ct account 91 or 76;

b) Dt of account 76, Kt of account 91;

c) Dt account 76, Ct account 58 or 91.

7. The issue price of a share is the price:

a) for which the share is listed on the secondary market;

b) at which the share is sold in the primary market;

c) for which preference shares are converted into ordinary shares.

8. The book value of a share shows:

a) the amount for which shares are bought and sold on the stock market;

b) the amount of dividends per 1 share;

c) backing of shares of the organization with net assets.

9. Investments in government securities (carried out by transferring funds from a current account) in accounting are reflected in the following entry:

a) Dt of account 86, Kt of account 51;

b) Dt of account 81, Kt of account 51;

c) Dt of account 58, Kt of account 51.

10. The amounts of interest received under the loan agreement are recorded with the lender as follows:

a) Dt of account 58, Kt of account 91;

b) Dt of account 51, Kt of account 76;

c) Dt of account 91, Kt of account 58.

11. The provision for depreciation of investments in securities is reflected in accounting on the account:

a) 58 "Financial investments";

b) 14 “Reserves for depreciation of material assets”;

c) 59 "Provisions for depreciation of investments in securities".

12. When accruing interest on long-term bonds purchased from firm A, an accounting entry is made:

a) Dt of account 76, Kt of account 91-1;

b) Dt of account 76, Kt of account 99;

c) Dt account 76, Ct account 98-1.

13. The costs associated with the sale of securities are:

a) business expenses;

b) other expenses;

c) production costs.

14. Accounting for the organization's investments in the authorized capital of other organizations is kept on the account:

a) 80 "Authorized capital";

b) 58 "Financial investments";

c) 76 “Settlements with various debtors and creditors”;

d) 81 "Own shares (shares)".

15. Acceptance from buyers and customers of financial investments (bills) to pay off receivables in the accounting of the organization is reflected:

a) Dt of account 58, Kt of account 75;

b) Dt of account 62, Kt of account 58;

c) Dt of account 58, Kt of account 62.