Paragraph 6.1 of the PBO 1/2008 grants organizations, which have the status of micro-enterprises, the right to keep a record of a simple system without using the method of subscript recording. However, the exact methodology for which is not prescribed anywhere.
There are also no special registries for conducting bookkeeping for a simple system. Therefore, the organization can independently approve the methodology for the appearance and development of the necessary registers. As a basis, you can take, for example:
Golovne, transfer to your form mustache required requisites , established by paragraph 4 of Article 10 of the Law of December 6, 2011. No. 402-ФЗ І let such a register confirm the organization’s code (clause 5, article 10 of the Law of December 6, 2011 No. 402-ФЗ). Similar roses and clarifications can be found at paragraph 6Recommendations
Fill in the balance sheet by taking data from such registers, as well as the results of a new inventory of the mine and crops of the organization.
Micro-enterprise may have the right to recover depreciation:
Vibranium variant of the next transfer in public policy.
Go through paragraphs 45–46Recommendations , approved by the decisions of the President for the sake of NP "Institute of Professional Accountants and Auditors of Russia" dated April 25, 2013 No. 4/13.
Situation: the subjects of small business are charged with guilt by the order of the Ministry of Finance of Russia on December 21, 1998. No. 64n?
Few undertakings may have the right to victorious normative act at the part that does not superechit dignified legislation.
In its own activity, small business may be covered by the necessary regulatory documents. Vinyatok - those acts, which directly transferred the right of such organizations and documents not to zastosovuvat. Typical recommendations, confirmed by the order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n, dіyut і at once. To that їх it is possible to vikoristovuvat in a part, yak not superechit the Law of 6 December 2011. No. 402-FZ, accounting regulations, the Accounting Plan and Instructions on how to fix it.
The point is clear from points 3 and 9 Regulations on the conduct of accounting and accounting.
A small enterprise can shorten the number of synthetic rachunkivs in its working plan of rachunkivs from the wild Plan of rachunkivs. For example, you can group data on narrow synthetic rachunks as shown in the table:
|
Dani, yakі can be grouped |
De vіdobrazhayut behind the wild Plan rahunkіv |
How can you imagine in the guise of small enterprises |
|
Stocks |
rahunki 07, 10, 11, 15, 16 |
box 10 "Materials" |
|
Vitrati, connected with the production and sale of products (robit, services) |
rahunki 20, 21, 23, 25, 26, 28, 29, 44 |
rahunok 20 "Basic brewing" |
|
Ready products and goods |
rahunki 41, 43, 45 |
rahunok 41 "Goods" |
|
Debt and creditor debt collection |
rahunki 62, 71, 73, 75, 76, 79 |
rahunok 76 "Razrahunki with different debtors and creditors" |
|
Penny Koshti at banks |
rahunki 51, 52, 55, 57, |
rahunok 51 |
|
Capital |
rahunki 80, 81, 82, 83 |
rahunok 80 "Statutory capital" |
|
Financial results |
rahunki 90, 91, 99 |
Rahunok 99 "Pributki and zbitki" |
Іnshi rahunki zastosovyte at the radically established order according to the rules established for slanderous plan rakhunkiv.
This is stated in paragraph 13 of the Standard Recommendations, approved by the order of the Ministry of Finance of Russia on December 21, 1998. No. 64n and paragraphs 3, 3.1 and 3.2 of the informational notice to the Ministry of Finance of Russia No. PZ-3/2012, paragraphs 9–23 of the Recommendations approved by the Presidential Council for the sake of the “Institute of Professional Accountants and Auditors of Russia” on April 25, 2013. No. 4/13.
The shape policy of small business needs to be folded and approved for wild rules. I have to close the chosen ways of making booze.
If there is a small number of undertakings on the authority of others, the right to choose also:
And micro-enterprises and non-commercial organizations may have the right to virishiti, as we know buhoblik stink: without zastosuvannya podvіynogo record abo well in a slanderous order, vikoristovuyuuchi accounting postings.
This procedure was transferred by part 4 of Article 6 of the Law of December 6, 2011. No. 402-FZ, paragraph 6.1 of PBO 1/2008 and is confirmed by paragraph 4 of the Recommendations approved by the decisions of the President for the sake of NP "Institute of Professional Accountants and Auditors of Russia" dated April 25, 2013. No. 4/13.
Information about the corporate policy of small businesses may be disclosed in the Explanations to the Accounting Balance Sheet and the announcement about financial results. They need to decipher all the changes in the public policy, as if they would stop the offensive fate (paragraph 25 of the PBO 1/2008).
Behind the last rule of change, changes in the oblіkovoї policy should be shown in accounting records retrospectively. To correct the accounting data for the period of refurbishment.
However, small businesses may have the right to change the corporate policy in accounting in a promising way. Tse means that a new way to control the stink of the stench will stop already in the current and future periods. You won’t be able to correct the glory for the future fates. Such a right was granted by clause 15.1 of PBO 1/2008 and part 4 of Article 6 of the Law of December 6, 2011. No. 402-FZ.
For the rule of thumb won the sale finished products(robit, servants) only in that mood is known to the buhoblik, so think like this:
If you want one of the minds to be rewired, then for the wicked rule, the buhoblіku needs to be punished not for the hand, but for the creditor's debt. Advance payment, otrimaniy rahunok future deliveries, viruchkoy also є.
Such rules are established by paragraphs 3 and 12 of PBO 9/99.
At once, about those small enterprises, they have the right not to recognize the hand until payment is due for the purchasers (deputies). To zastosovuvat kasovy method buhoblіku dohodіv ta vitrat. Such organizations do not check, docks the right of power over the products (goods) are transferred from the organization to the purchase. Also, the withdrawal of advances must also be included before income. With everything else, think for the recognition of the viruchka, you can win.
If the organization knows how to use the best method, then you will have to take the debt repayment from the world (clause 18 of PBO 10/99, part 4 of article 6 of the Law of December 6, 2011, No. 402-FZ). Tim, for an hour, on the financial result, such sums are poured into the infamous order - with a link to otrimanih income (paragraph 19 of PBO 10/99). Be respectful: it is not possible to see the advance at the moment of seeing it. It is necessary to check, the counterparty's docks will check their goiter, so that the advance payment will be made.
Butt, how to learn from a buhoblіku come and win a small enterprise
TOV "Alpha" is a small undertaking and is engaged in consulting services. At the birch, the number of servants given to "Alpha" folded 118,000 rubles. (Incl. MPE - 18,000 rubles). The services of nadan TOV "Torgіvelna firm "Hermes"". On the 25th of January, an act was signed on the assignment of services, that "Alpha" paid for the MPE.
Collective services contributed 70,000 rubles, including:
31 “Hermes” birch having paid the services of a private company - the sum of 60,000 rubles. The amount that the buyer lost (58,000 rubles) on April 17th.
Alfie's obligatory policy has been passed that money will be shown to the world due to pennies from buyers, money will be released to the world to pay and change the financial result of the in-line period (clause 7 PBO 1/2008, clause 12 PBO 9/99, clause 18 and 19 PBO 10/99).
Vitrati "Alpha" paid like this:
In the guise of an accountant "Alfie" zrobiv such postings.
Debit 76 sub-rachunki "Rozrachunki from MPE" Credit 68 sub-rachunka "Rozrachunka from MPE"
- 18,000 rubles. (118,000 rubles × 18/118) - payment of VAT for the sale of services.
Debit 76 Credit 51
- 23 030 rub. – paid for the rent;
Debit 20 Credit 76
- 23 030 rub. - Vіdbito vitrati for rent.
Debit 20 Credit 70
- 35,000 rubles. - Vіdbito vіdbiti to pay praci;
Debit 70 Credit 68 "Rozrahunki z PDFO"
- 4550 rubles. – PDFO is omitted;
Debit 68 sub-rachunok "Rozrakhunki z PDFO" Credit 51
- 4550 rubles. – PDFO repaid to the budget;
Debit 70 Credit 50
- 30450 rubles. - seen the salary;
- 60,000 rubles. - Withdrawal of payment per purchase;
- 60,000 rubles. - Vidbito vitorg in the implementation of the services;
- 9153 rubles. (60,000 rubles × 18/118) - accrued MPE from the sale of services;
Debit 90-2 Credit 20
- 58 030 rub. (23,030 rubles + 35,000 rubles) - Expenses written off for rent and debits for payment of expenses.
Debit 69 Credit 51
- 11 970 rubles. – insurance contributions to funds were repaid;
Debit 20 Credit 69
- 11 970 rubles. - Vіdobrazhenno vytrati for the payment of insurance premiums.
Debit 51 Credit 62 sub-rachunok "Rozrahunki z vykonanih robit (nadannykh servitov)"
- 58,000 rubles. - Withdrawal of payment per purchase;
Debit 62 sub-rachunok "Rozrakhunki z vykonanih robit (nadannykh servitov)" Credit 90-1
- 58,000 rubles. - Vidbito vitorg in the implementation of the services;
Debit 90-3 Credit 76 sub-rachunki "Rozrahunki z MPE"
- 8847 rubles. (58,000 rubles. × 18/118) - extra income earned from the sale of services;
Debit 90-2 Credit 20
- 11 970 rubles. – deducted for the payment of insurance premiums.
Even if a small enterprise came up, argued, or prepared cats for the rahunok of loose cats, then you can pay for them on your own judgment:
According to the rule of thumb, the amount of money for fixed costs (large loans) is strictly increased by the first variance of the main cost, if you spend such money at the same time:
At the reshti vipadkiv vіdsotki vіdsotki vrakhovuyut at the warehouse of other vitrates (section II PBO 15/2008).
However, as an organization to lie up tosubjects of small business , all bills for credits and positions can be included to the warehouse of other credits. This order is worth the money and for these loans and positions, as received for the purchase, arranging for the creation of investment assets. This procedure was established in paragraph 7 of PBO 15/2008 and part 4 of Article 6 of the Law of December 6, 2011. No. 402-FZ.
It is easier to correct pardons in the guise of business enterprises, lower in other organizations. So, according to the rule of thumb, if there is a pardon, which is known after the hardening of the river rate, correct in the current period of vikoristannyam rahunka 84 "Non-split surcharges (non-critical brisket)" (subparagraph 1, paragraph 9, PBO 22/2010). And at the current zvіtnosti, it is necessary to redevelop the porіvnіnі indicators of the past periods, in order to win the titles of the retrospective method (subclause 2, p. 9 PBO 22/2010).
Prote small enterprises may have the right to correct the statements of pardon of the past fate, revealed after the confirmation of accounting records, otherwise. And for the streaming period itself, it’s better to 91 “Last income and vitrati” that, importantly, without a retrospective change (paragraph 4 subparagraph 2 clause 9 PBO 22/2010, part 4 article 6 of the Law of the Republic of December 6, 2011 r No. 402-FZ, p. 22 of the Recommendations approved by the President's decisions for the sake of NP "Institute of Professional Accountants and Auditors of Russia" dated April 25, 2013 No. 4/13). Tobto work for an analogy to the rules, transferring for the correction of bearing pardons.
Butt, as if to correct the buhobliku and zvitnosti suttev pardon (zayvo vіdbit vitratu) to a small enterprise. The pardon was admitted to the past fate;
TOV "Alpha" is small business. At the end of 2016, the date of confirmation of the salary for 2015, the accountant of Alfie, having issued a pardon, was admitted at the 1st quarter of 2015. In the guise of a work, the work of a robot, who was hired by a contractor near the birch of 2015, was brought into the guise of a sum of 50,000 krb. (without VAT). In fact, the sum of 40,000 krb is assigned in the act. (without VAT). The work of the contractor was paid for by the full contract (40,000 rubles) at the end of 2015. In such a rank, on December 31, 2015, in the guise of "Alfie", a creditor's collection was formed at the expense of written-off vitrates - 10,000 rubles.
The scores for 2015 have already been approved, no corrections will be made before it. The pardon is rooted in the buhoblik of flowing rock, but it does not appear in the succumbing appearance. Ale, oskіlki "Alpha" do not zastosovuє PBU 18/02;
In the general policy of "Alfie" it is written that there are pardons of past fates, that they are revealed after the confirmation of accounting records, that they should be corrected without a retrospective re-adjustment and write off to other incomes and losses.
The loan was written off with the accountant's appearance in the form in such a way.
Berezen 2016 rock:
Debit 60 Credit 91-1
- 10,000 rubles. - The work of the contractor was shown, pardoned on display in the 1st quarter of 2015.
For the purposes of buhoblіku small enterprise may have the right:
Similar clarifications are given in paragraphs 7–10 of the information of the Ministry of Finance of Russia dated 03 March 2015. No. PZ-3/2015, paragraphs 7–10 of the information notice to the Ministry of Finance of Russia dated February 20, 2013 No. ПЗ-3/2012.
In times of hard competition, those who are worthy of co-existence survive. Some of the staff of spivrobitnikiv chi vitrati on equipment, and others - sound the field of activity. One of the options for reducing the cost is the transition to the simplified tax system (simplified taxation), which is especially important for small businesses. How do you give money and how do you do it right, so that you can get the best of the law in 2018? Let's get smart.
Beginning in 2002, small enterprises may have the right to reduce the tax return and to earn money with other advantages of the forgiven tax.
Formerly registered IP (subjects of the Russian Federation), as they practice in the military, social and scientific spheres, in the gallery of butt services, for two years, they may be entitled to a zero tax rate. This is true for companies, where the average number of hired recruiters does not exceed 15 osіb for a long period of time. Vіdpovіdno up to paragraph 4 of Art. 346.20 of the Tax Code of the Russian Federation, the rule is relevant until 2020 - until the end of Law No. 10, which has gained rank on 03/25/2015.
Transferring on the basis of a loan, ІП save an hour and a penny
The accounting system has been simplified and focused on small and medium enterprises - small firms and IP. The right of the company to speed up with it:
Before the legal rules, as they showed the need to improve on the “request”, legislation (Article 346.12 of the Tax Code of the Russian Federation) is especially important:
When switching to the simplified tax system, the limit is beyond the "butt" threshold for 9 months before 2017, the date is only relevant for legal entities
Legislation hinders the transition to a simple accounting system for organizations that work in the financial sector
Who did not wake up that zapiznivsya! Even though the legal person or IP did not compel the control authorities to switch to a simple system of subsidies, they can’t afford the right to be corrupted by it for a long period of time.
To change the buhobliku mode to a simpler one, you can speed up one of two schemes:
1. Investigate immediately from the registration of the organization
At the same time, from the package of documents, submit and additional notices (for a period of 30 days). Checks to be praised from the side of the fiscal organization are neobov'yazkovo: it is possible to separate the activity and the protection of micro-entrepreneurship for the new scheme without confirmation from the IFTS. Reaction podtkіvtsіv you take away only in one step: destroy the lines.
2. Skip to the next payment mode
If you give an allowance up to 31 breasts, the next fate is small, you can apply for a simple system of podatkuvannya. In order to transfer from UTII to the SSP, it is necessary to pay taxes for a period of 30 days from the moment the “imputation” is paid. In such a time, the organization can be quickened by the cob of this month.
You can give information about the transition to the simplified tax system in a sufficient form or recommendations of the Federal Tax Service of the Russian Federation
According to the law, in order to switch to a simpler electronic zvіtnіst offensive rock, it is necessary to file an upgrade up to 31 breasts of the streaming rock inclusive. The rest of the last day of 2017 fate is a week, so the rule has recognized low changes. The boundary term of the tax was transferred to the first official working day of 2018 - September 9. The price was fixed on the sheet of the Ministry of Finance of the Russian Federation No. 03-11-06 / 3/70 dated 11.10.2012. In addition, it is stated that the object of taxation, the excess amount of income and the amount of income for the fact as of July 1, 2017.
If you are already practicing on a simple mode, you would like to stop it, move ahead service tax about it is not necessary. As if you are planning to show respect: it is impossible to go to the fate of the vikonati “go horseback” (switch to “sproshchenka” or remember the object of submission) is impossible. Be respectful of this: until September 9, 2018, there is still one hour left to praise the decision and immediately inform about the new control body.
Small enterprises are allowed to carry out accounting work. In the article, it is reported who has the right to keep accounting records, as well as what can be done in the guise of a small business.
The main help to the organization, yak may have the right to zastosovuvat sprostovuvat buhoblik - tse affiliation to small enterprises. The main minds with tsimu є:
Before the organization, if you don’t have the right to zastosovuvat forgiveness buhoblik, lie:
Important! As a small business, we can conduct an audit, we can keep a record of simple forms of stench.
In addition, the participants of the Skolkovo project can conduct a simple buhoblik.
There are no specially developed standards for simple management, but PBU can use different simple methods.
The organization can zastosovuvaty as available methods, or deeds from the designated methods, or to lead the appearance of a general community, so not quickly.
For which organization is guilty, it is possible to estimate how many simple appearances can be found on the zvіtnosti.
One of the ways of a simple appearance is to shorten the sound. The organization has the right to win yoga independently in view of the fact that it wins in other ways.
On this day, beginning in 2017, there are small steps to make a new rule for choosing the way of appearance. Although there is no way of appearance in the standards for such organizations, then it is right to choose the stink way according to the criterion of rationality. For example, looking out for the appearance, as well as the significance of the data, which are avenged by the stars. Those ways, yakі vibere small pіdpriєmstvo, are due to be prescribed in oblіkovіy polіtsi.
Let's take a look at the ways to forgive the boobies:
| Lord's operation | Conducted |
| Changed OS variability | Storno D01 K08 |
| Changed display for capital investments | Storno D08 K60 |
| Written off vitrati | D20 (23-26.44) K60 |
| Overbooked depreciation | Storno D20(23-26, 44) K02 |
| Appearance of vitrat on pridbannya and OS installation | D08 K60 |
| Written off vitrati | D20 K60(76) |
| Lord's operation | Conducted |
| Indemnified for inventory | D08(19) K60 |
| Written off depreciation | D20 K02 |
Important! Depreciation is not carried out scrupulously, as if the tax was paid by the mine organization for a surplus.
Assets that need to be, on 10 and 41 you can not cheat, but immediately write them off in the debit of the rahunka vitrat. Conducted:
| Lord's operation | Conducted |
| Written off intangible assets | D20(23-26.44) K04 |
| Vitrati for the transfer of NMA is insured | D20(23-26.44) K60(70) |
In this manner, in order to maintain a simple appearance, it is necessary to make changes to the appearance policy from the coming fate. In order to change the appearance policy on the current river, the companies will have to resurrect all showings from the cob of fate, when switching to simple buhoblik from the cob of fate, this work is not required.
The organization (micro-principal) zastosovuє STS (the object of the tax - "revenue", the tax rate is 6%), is engaged in the production. Since 2017, we are planning to change the appearance policy for commodity and material values (hereinafter - TCM). Different appearance of materials is carried out on the rahunka on 10.01 with a breakdown for the skin name of the material, written off from the selection according to the FIFO method for specifications.
What can be done in a simple way to manage the appearance of goods and materials for micro-enterprises? Chi zobov'yazana organization zastosovuvat sing simplifications sposіb vednya accounting form?
Having looked at the food, we made such a visnovka:
Every organization, which has the status of a micro-enterprise, has the right to establish simplified methods of accounting management, including the appearance of material and industrial reserves (syrovin, materials, finished products).
There are no other simpler methods in the organization for this obov'yazka. Specific methods for maintaining the shape (including simplified methods) of materials and materials used for molding product compatibility are selected by the micro-enterprise independently.
Coating the visnovka:
Organizations that maintain a simplified taxation system (including micro-enterprises) are not subject to the maintenance of the accounting form and the filing (submission) of accounting records (, Federal Law of 06.12.2011 N 402-FZ "On Accounting Form N-402-FZ" )) , the Ministry of Finance of Russia dated January 23, 2015 (N 03-11-06 / 2/1742).
According to the Law N 402-FZ, the subjects of small business, to which micro-businesses lie, may have the right to establish simplified methods of conducting accounting, including simplified accounting (financial) accounting. See also the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium enterprises in Russian Federation Under Law No. 402-FZ, economic entities are repaid, but they cannot establish simple methods of maintaining an accounting form, including simplified accounting (financial) accounting (they also give simple methods). For example, there is no such possibility in organizations, accounting (financial) ) zvіtnіst nіkіh pіdlyagaє obov'yazkovomu audit vіdpovіdno up to the legislature of the Russian Federation.
As we understand from the nutrition, in times of organization, may have the status of micro-entrepreneurship, do not belong to the subjects, we list it to the Law N 402-FZ, then we may have the right to apply simpler methods.
According to the Law N 402-FZ, it is clear that simplified methods of bookkeeping, including simplified accounting (financial) accounting, are established by special federal standard. To this day, such a standard has not been praised. Therefore, by virtue of Law N 402-FZ, until the organization is approved to the highest standard, which may have the right to establish simple methods, it may be subject to the statutory rules for maintaining the accounting form and folding of the accounting rank, approved before the recruitment of rank N 402-FZ.
The main principles and recommendations on how to conduct accounting in a simple way have been laid down, zocrema, at:
- Information to the Ministry of Finance of Russia dated June 29, 2016 N PZ-3/2016 (further - Information N PZ-3/2016),
- information to the Ministry of Finance of Russia dated 03.06.2015 N PZ-3/2015 (further - Information N PZ-3/2015);
- wild ambushes set up to simplify the methods of accounting management (protocol N 7), on the 25th of the fall of 2015, praised by an expert group for the nutrition of accounting management and the importance of small business entities, established by the Ministry of Finance of Russia (given principles - Zagali);
- Рекомендації для суб'єктів малого підприємництва щодо застосування спрощених способів ведення бухгалтерського обліку та складання бухгалтерської (фінансової) звітності, виданих у 2013 році НП "Інститут професійних бухгалтерів та аудиторів Росії" (далі - Рекомендації) та рекомендованих до застосування Експертною групою з питань ведення accounting form and zvіtnosti by subjects of small business, created by the Ministry of Finance of Russia in 28.02.2013 N 67 (Minfin of Russia in 26.02.2014 N 07-01-06 / 8136);
- Typical recommendations on how to organize an accounting form for small business entities, approved by the Ministry of Finance of Russia on December 21, 1998 N 64n
With the method of simplifying the conduct of the accounting form by the subjects, appointed by the Law N 402-FZ, the Ministry of Finance of Russia dated 05/16/2016 N 64n (further - Order N 64n) up to the last provisions of the accounting form, the supplements have been completed to the clear simplified method of accounting. Appointed changers gained rank on the 20th day of 2016, and the order of their appointment was explained by the Ministry of Finance of Russia in the informational announcement on the 24th day of the year 2016, N ІС-oblіk-3 (further - Іnformatsiyne poblіk_o-3).
Zakrema, changes made to PBO 5/01 "Obl_k material-virbility stocks" (further - PBU 5/01), which establishes the rules for forming the accounting form of information about material and virobnicheski stocks (syrovin, materials finished products), goods for resale (toshcho) organization. Under the finished product, the final result of the manufacturing cycle, activation, completion of the processing (complete set), technical and other characteristics, which are consistent with the minds of the contract and other documents, established by law (clause 2 PBO 5/01) are considered.
It is significant that p. 3 PBO 5/01 conveys an independent choice to the organization (it does not have the right to zastosuvannya simple methods) of one accounting form of material and virobnicheskikh reserves. Depending on the nature of the material and production reserves, in order of their order, the choice of a single material and production reserve can be a nomenclature number, a batch, a homogeneous group, too. If you choose to organize, you can ensure the formation of new and reliable information about stocks, as well as proper control over their presence and operation.
In addition, vihodyachi іz p.p. 13.1-13.3 PBO 5/01 and informational notification N ІС-oblіk-3 in this way, micro-entrepreneurship can:
1) evaluate the supply of material and industrial stocks at the price of the postal worker. In case of all other expenses, without intermediary interfacing with the supplies of material and virobnicheskikh stocks (vineyards, paid by the middle organization, stocked up through the yak; spend on procuring the delivery of stocks to the month of your wedding; before the recovery of the amount paid for information and consulting services, related to the receipt of supplies (in.), included in the warehouse for the most significant types of duty in the last amount in that period, in which the stench was incurred. too.
Debit 10 Credit 60
- materials were purchased at the cost of the postal worker;
- other witrati, tied with the supplies of materials, insured from the same amount in that period, in which the stench was incurred.
2) to find out the variety of materials, materials, goods, and other costs for the selection and preparation for the sale of products and goods at the warehouse for the most significant types of work in the total amount of money in the world of income (residue). If this simple method is blocked, it can be offensive:
Debit 20 (25, 26 in.) Credit 60 (70, 76 in.)
- attached syrovina, materials and other;
Debit 90 (99) Credit 20 (25, 26 that іn.)
- For example, during the summer period, the total amount of vats was written off to the warehouse of vats for specific types of work.
Like Bachimo, such a way of appearance does not transfer the molding of the accounting appearance of micro-enterprise and the appearance of surpluses of material and product stocks (syrovine, materials, purchased goods, unfinished production, finished products).
3) to collect expenses for the provision of material and industrial stocks, designated for administrative needs, at the warehouse for the most important types of activity in the total amount of the world's supply of goods (health). The appearance of such reserves will be similar to that indicated in the previous paragraph and also does not transfer the molding to the accounting appearance and the surplus of material reserves.
It is significant that micro-entrepreneurship, if I have the right to establish simple methods, can keep an accounting form for a simple system (that is, without zastosuvannya underwriting record) . But in this state of mind, as if squealing food, the organization can’t look at the veterinary appearance at the sight of the underwriting record on the accounts of the accounting appearance.
Zastosuvannya quiet chi іnshih simplennyh methodіv, zokrema accounting form of material and industrial stocks (materials, finished products), є by the right organization. Keruyuchis, PBO 1/2008, the organization is independent, including the minds of the state and the size of the organization, choosing the method of accounting, which is allowed by legislation (or expanding it), protecting the basic principles of the formation of public policy. Let's guess, we can help everything, originality, obscurity, the priority of change over form, lack of superbness, as well as rationality.
In the informational explanation of N ІС-oblіk-3 it is also explained that the decision on how to establish simple methods of maintaining the accounting form is taken by the organization independently; be-yakі obov'yazkovі vmogi shkodo zastosuvannya such simplistic ways N 64n not be introduced. Smaller business may be able to collect independently, as simpler ways to zastosovuvat for accounting appearance (independently from zastosuvannya іnshih simplistic methods). The choice of other simple methods of conducting accounting is determined by the minds of the state, the size of the organization and other relevant officials. Whenever you feel respect for the need, you will be allowed to step up to oblіkovo politiki, to change, zokrem, and to completely and rationality. Read also p. 1.2 Information N PZ-3/2016, p. 1.2 Information N PZ-3/2015, p.p. 6, 8 of the Model Recommendations, paragraph 4 of the Global Principles.
In this way, in a situation of micro-principality, you can independently choose one of the other ways to manage the shape of materials and write off when molding the co-production of products, depending on the needs (minds of the Lord) of the organization of the post-art (for example, the formation of materials). In this case, it is not possible to change the code for conducting other operations (for example, molding the conformity and appearance of the finished product or unfinished production) in the forward order.
Before the house:
Відповідно до п. 59 Положення з ведення бухгалтерського обліку та бухгалтерської звітності в Російській Федерації, затвердженого Мінфіну Росії від 29.07.1998 N 34н, та п. 203 Методичних вказівок з бухгалтерського обліку матеріально-виробничих запасів, затверджених Мінфіну Росії від 28.12.2001 N 119н , the products are ready to be reviewed by the accounting balance sheet for actual or regulatory (planned) compliance. Moreover, it is possible to designate normative compatibility:
- behind the labor costs, which are related to the selection of the process of manufacturing the main products, syrovin, materials, fire, energy, labor resources and other labor resources for the manufacturing of products (povna virobnicha sobіvartіst);
- for direct articles vitrate (short sobіvartіst).
The choice of one of the two methods, as well as the method of rozrahunka of normative compatibility with the choice of another method, is guilty of being fixed in the order about the appearance policy.
Report to marvel at. Molding conformity of finished products to accounting appearance.
Informative preparation:
Legal consulting service expert GARANT
Lazareva Irina
Vidpovid passed the Yakosti control
Material of preparations on the basis of individual written consultations, given as part of the “Legal consulting” service.
L.A. Elina, economist-accountant
From the 8th day of the year, new clause 6.1 of PBO 1/2008 “Oblіkova politika organіzatsії”, which allows micro-enterprises and socially oriented non-commercial organizations to conduct accounting for a simple system - without blocking the recording Order of the Ministry of Finance dated December 18, 2012 No. 164n. For this solution, you need to close it in public policy.
Ale, we wonder a little, what you need to do. Let's take a look at innovations in the field of micro-enterprises.
Micro-enterprises are a variety of small enterprises, only with changing limits for the money and the number of practitioners. More precisely, tse tі, from whom dotrimuyutsya such a mind. Art. 4 Law of July 24, 2007 No. 209-FZ:
Such organizations can keep bookkeeping without zastosuvannya method podvіynogo record. With food, how to lead such a look, we turned back to the fakhivtsiv of the Ministry of Finance.
Head of the Department of Accounting Regulation, Financial Quality and Auditing of the Ministry of Finance of Russia
Earlier, in micro-enterprises, like in other organizations, it was necessary to perform a skin operation on the debit of one account and the credit of another account. Now there is no language clause 6.1 PBO 1/2008. Under the Ministry of Finance of Russia, an international working group was created to take care of the accounting work in small enterprises. Possibly, the nourishment of the accounting appearance without zastosuvanny podvіynogo record will see to the order of the day the work of such a group.
As long as there is no recommendation for an accounting form, micro-enterprises can conduct the form in such a way that they pay for it. For example, you can conduct a simple copy of the state’s operations and a copy of your mine.”
So, before they appeared, they were orientated on the roses of the Ministry of Finance, as if they were already giving little support. Information to the Ministry of Finance dated February 20, 2013 No. ПЗ-3/2012.
Organizatsii, scho zastosovuyut sproschenka, lead pliable appearance for cash method. Also, the deacons of small organizations, which zastosovuyt zagalniy regime, have taken their own cash method when rozrahunka surpluses. Such organizations, though all the same, have to lead a boob, rather, bring it as close as possible to the appearance of a taxable one. Also, you can choose the cassette method in buhoblіku.
You can find out more about the cash method in buhoblіku:However, we already repeatedly spoke on the sides of our magazine about the underproduction of the cash register method, as well as about those who use the cash method, which are victorious for simplicity in the “pributkovo” form.
Without going into details, it appears that the cash method of bookkeeping without any folds can stagnate less organization with rare operations, as well as with insignificant commodity surpluses (as it is possible to go about trading). If the organization is engaged in virobnitstvom, then it is wiser to conduct a full bookkeeping.
Also, micro-enterprises have an insignificant number of operations p. 4 Information of the Ministry of Finance dated February 20, 2013 No. ПЗ-3/2012 for a month (trochs more than 30), for example, there is a stagnant request. In such a case, the register of the accounting form of operations can be chosen as simple as possible and in a new way, everything is fine. For example: “5000 rubles were taken from the deputy, 2000 rubles were paid for rent.”
About those, how to balance the simpletons, read:Before speech, with a simple form of accounting, the Ministry of Finance allows you not to win the register for the appearance of the mine (to make the main contributions, goods, etc.) - it is clear that you can do without them to allow the nature of that general operations pp. 2.1, 4 Information of the Ministry of Finance dated 20.02.2013 No. ПЗ-3/2012.
Read about simple forms of accounting:If the time has come to put together a balance sheet and information about financial results, you will need to collect data about all your needs and activities. For whom it is recommended to conduct an inventory. And then you need to add up the zvіtnіst. We have already written in our journal about the peculiarities of the folding of a simple bookkeeping, who do not have a full bookkeeping.
So you don’t fit in any way because of the more important criteria, or because of other reasons, you didn’t want to keep bookkeeping for the method of narahuvannya, rather not to be surrounded by one book like a single oblіkovy register. The financial department promotes victoriousness of the bills as a register of booze. The Ministry of Finance recommends that such a skin report should be fixed for the form of operations for one of the accounting records, which are awarded - that for one of the objects clause 4.2 Information of the Ministry of Finance dated February 20, 2013 No. ПЗ-3/2012. About those, how tse robiti, read at the article.
