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Profit as an object of accounting and as an object of taxation is considered from the perspective of different theoretical approaches: accounting profit and tax profit; which implies the use of different methodological approaches to their determination. In trade carried out by organizations of different legal forms of activity and forms of ownership in different segments of the domestic and foreign markets, profit management is the main tactical and strategic task. Based on the goal and theme...

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Historical stages of development of accounting

to form the horizons of an accountant - as a specialist.

The history of science (from the Greek ictoria - narration, a story about what has been learned, researched) is a reflection of the centuries-old development of the cognitive activity of mankind. It allows you to show the process of formation of problems and their solutions, to teach objectively, to evaluate the new. By studying history, the accountant cannot change it, but he is able to rethink it. The accounting methodology passed 6 milestones, multiplying, becoming more complex and improving. At the same time, the achievements of the previous stages were organically included in the composition of the previous stages, dissolved in them.

1. The stage of development is Naturalistic (its time spans are from 4000 BC - 500 BC).

The more accurately the accounting captures what is happening in the economy, the better. This is how the central concept of accounting arises - a fact of economic life. At this stage, the accountant's thought is quite primitive, he wants to reflect in the accounting what he sees, what he works with. First, just reflect, then the accuracy of the reflection turns into an ideal. Accounting has always been, is and will be based on the facts of economic life. In the most general way fact of economic life - this is what the accountant must register according to the monitoring program. Any unit of property located in the organization must be recorded in the accounting. This is how inventory is born, and with it material (inventory) accounts. Each fact of economic life that gives rise to the obligations of the parties must also be reflected in the accounting, and this leads to such an accounting method as collation (reconciliation of mutual settlements), and in the accounting itself to fix it settlement accounts arise.

All the facts of the state predetermined the first accounting methods - inventory - a statement of what is, and collation - Establishing who owes what to whom. The facts of the action (ordinary work) and the facts of the event (force majeure) were reflected in the same place in the order of ascertainment.

And to register the facts of economic life, the first accounts appeared: inventory (material) and settlement accounts (contract accounts). At this stage, it is very important to understand that initially the facts predetermine accounting, but over time, accounting itself will create the facts of economic life.

Now let's talk about what exactly happened at this stage in history:

In ancient Egypt, at this stage, they learned how to make papyrus, on the scrolls of which the facts of economic life were recorded, an inventory of property was carried out and a current account was taken of the receipt and issuance of silver, bread, etc. On the papyrus, three persons noted the number of valuables to leave, the actual leave, and the identification of deviations. There was a permissive resolution on the leave documents. At the end of the day, a report was written. The highlight was the daily elimination of residues. So it can be concluded that already in antiquity accountants performed various operations, despite the fact that no books on "accounting" or "accounting" have yet been found. Also in the accounting of Ancient Egypt there is an estimate relating to 2500-2400 years. BC, which is confirmed by documents and cannot be refuted. Also at this stage accounted for the heyday of accounting in Persia in 522. BC. The work was paid for in kind or in cash on demand - along with it. Already at that time there were travel certificates, according to which officials, upon presentation, received food according to the norms.

Thus, we are moving into the 2nd stage of development with the first accounts that have appeared (inventory and settlement accounts). When making papyrus, the facts of economic life were registered, an inventory of property, and current accounting were carried out. This time in the documents for the vacation there was a permissive resolution. They were paid in kind or money. They had travel vouchers.

2nd stage of development - Cost (Time periods 500 BC - 1300 AD).

The first appearance of money took place (the first coins appeared in the 5th century BC), which led to the emergence of a new technique - estimates, which was carried out in all cases when money acted as a measure of value. From that moment on, the object of accounting - the fact of economic life - split into two, because at first it was reflected in physical terms, and then (or simultaneously) in monetary terms. Monetary valuation introduces a certain conventionality into accounting.

But the appearance of money had another consequence: the division of accounting into patrimonial And cameral . In the first, the emphasis is on taking into account the state and movement of values ​​- property (income and expenses are a consequence of this movement). In the second - to account for income and expenses, and the state and movement of property is considered as a consequence of the implementation of the budget (estimate). In the system of patrimonial accounting, the emphasis is on the assessment of property owned by the enterprise, in the cameral - on the implementation of estimates. The disadvantage of the first is that it does not allow to control the expected facts of economic life, the disadvantage of the second is that the entire property complex, except for money, falls out of the accounting system.

At this stage of development, accounting was carried out both in physical and in value terms.

Moving on to the practical part at this stage, I would like to say that:

Ancient Egypt was the birthplace of bookkeeping on papyrus scrolls ("free sheets"), while in Babylonia for the first time they kept records on cards made of soft and wet clay in the form of plates - “pills”. Inscriptions were made on these plates with a reed stick and they were kept in clay jugs or reed baskets. Among the surviving primary "documents" there are "orders" for the performance of work, statements of expenses for "wages". Even then, when accounting for material values, income and expenditure documents were actually grouped, and most importantly, the “balance” was already deduced. This is what concerns Babylonia, but there are other countries that also applied their achievements in accounting, for example:

IN Ancient Greece records were kept on tablets whitened with gypsum, or on papyrus, as in ancient Egypt. Ancient Greece also became the birthplace of the first counting device - abacus. Which was a board with grooves along which pebbles moved. Each of these grooves was intended for a separate number row. For Ancient Greece, it was typical that only rich people were assigned to the accounting of material values, because. the state benefited from the shortfalls. For example: if someone stole 5 drachmas, then he had to give 50 to the state, i.e. thus, he covered his shortage in 10 times the size. To prove the veracity of the reports, an inventory was carried out. Even then, documents on payments (taxes) were distributed and stored by deadlines. Receipt of money (taxes), deletion of payers, return of lists, information about overdue payments and non-payers contributed to the emergence of linear and non-linear (positional) records.

At the second stage of development, many discoveries took place, these achievements also affected Rome:

IN Rome records were made on canvas, papyrus, parchment, on wooden boards covered with wax. The main achievements were manifested in the creation of a system of accounting registers. Even then, the first books-codes appeared. And when registering debts first in development the terms "debit" and "credit" appear, but the two-sided form of the arrangement of numbers is random, and not the principle of double entry. Rome develops budget accounting; estimated appropriations and their execution are reflected in the book, which can be considered as first balance state economy. Even then, in construction, depreciation was taken into account when assessing structures. The apparatus of auditors and controllers was also created.

Drawing a conclusion on Western Europe, we can say that

In stage 2, summing up, we can say that the bifurcated accounting object was reflected first in natural, and then in monetary terms. The first calculating device appeared - ABACUS. Documents on payments were distributed and stored by deadlines. There were systems of accounting registers. The first books-codes also appear. For the first time in development, the terms "debit" and "credit" are used. A certain system of accounting for cash transactions has developed.

3rd stage of development - digraphic (according to the time of 1300 - 1850).

At this stage, further development of patrimonial accounting takes place. At this stage, it is divided into unigraphic - based on the need for information reproduction of economic processes. It provides, as it were, a certain clarity for users to understand information about business processes (simple record) accounting is based on a property balance; And digraphic - based on the need for information reproduction of economic processes on the idea of ​​accounting realism . Realism implies the lack of complete adequacy between the real and informational facts of economic life. At its core, instead of the property balance, a system of headings is introduced, separate accounts that make up the General Ledger (double entry). Both branches of accounting still exist today, but in general, digraphic accounting has received much more development. Nevertheless, the spread of small enterprises and the emergence of computer technology have clearly revived the possibilities of unigraphic accounting based on a simple record.

There has been a revolution in the chart of accounts, as conditional accounts appeared (accounts of order and method); own funds accounts - the capital account and the profit and loss account additional to it.

At this stage it was also typical:

☞ the emergence of various ways of registering the facts of economic activity in accounting registers (journals, statements, etc.) in the form of systematic and chronological records;

☞ manufacturing production;

☞ coexistence of natural exchange and commodity-money relations.

During the reign of Alphonse the Wise in Castile (Spain) in 1263 was published special law "On Mandatory Annual Reporting by Managers of State Enterprises".

In the second half of the fifteenth century. in the writings of Benedetto Cotruglia (1458) for the first time it is said about accounting as a science. Benedict Cotrugli, in his work entitled "On Trade and the Perfect Merchant", in the chapter "On Merchant Accounting", outlines the essence of accounting in three books - the Main, Journal and Memorial using double entry on the accounts.

In Venice, in 1494, a book on mathematics by the Franciscan monk Luca Pacioli "The totality of all arithmetic, geometry, the doctrine of proportions and relationships" was published. This book consisted of 2 parts: the first part contained arithmetic and algebra, and the second - geometry. Each part was subdivided into departments, which, in turn, were divided into tracts. The first part, in section 9, contains 11 treatise "On Accounts and Records" consisting of 36 chapters. This work outlines the Venetian way of conducting the operations of medieval merchants. Luca Pacioli is the author of the following five main provisions of accounting, which have not lost their significance at the present time:

☞ he gave a theoretical interpretation of the double entry (without using the terms "Dt" and "Kt"), created a personal accounting model and laid the foundation for its legal interpretation, which was confirmed in the works of E. Degrange and J. Cerboni.

☞ The personalistic accounting model has led to the possibility of independent consideration of such accounting categories as “debit” and “credit”. Thus, conditions were created for the allocation of accounting as an independent science.

☞ accounting was considered by him as an independent method based on the use of double entry and used to reflect business processes.

☞ He introduced double entry in the accounts, which are considered as a system (plan) of accounting. In his opinion, the organization of the system (plan) could not be permanent, but should depend on the goal pursued by the administration.

☞ For the first time, modeling based on combinatorics has been introduced into accounting, which makes it possible to build a general model in which any accounting task is interpreted as a special case.

The ideas of Luca Pacioli were developed by his followers. As a result, a science such as Accounting. Crown this period became widely used double entry method. However, accounting is not yet considered as a separate science, and the course "accounting" is included in a separate section in mathematics.

In Germany, where on February 13, 1498, the Emperor of the Holy Roman Empire, Maximilian I, signed the following decree: “We command the clerk of our chamber, a trusted and diligent scribe who keeps books, from now on to be called an accountant, which should now be Christoph Stecher.” So first word appeared "accountant".

The followers of Luca Pacioli spread the use of accounting in various industries: Alvise Casanova (1558) - shipbuilding; A. di Pietro (1586) - monastery economy and banks; YES. Masketti (1610) - industry; Ludovico Flori (1636) - hospitals, government organizations; Bastiano Venturi (1655) - agriculture. The first society of accountants in history was founded in Venice in 1581.

Operational accounting is also characteristic of the 16th century - the identification of results for each operation. But also at that time there was no reporting. Since the 17th century, an accounting system has appeared in which costs and output were commensurate on a single account of the trading stage of the development of accounting, an accounting system appeared based on the use of the Production account (account 20), as well as the Purchase and Sales accounts (account 90) . At the same time, the total costs of the enterprise associated with the supply, production and sale were attributed without distribution to the Profit and Loss account (account 99). Data on already purchased goods was recorded in the debit of the account, and on sold goods - in the credit of the “Production” account.

In 1773 in the directory of Edinburgh, there were 7 accountants, and by the beginning of the 19th century. there were more than 50 of them in the directories of major cities in England and Scotland. Adopted in 1844. company law provided for a mandatory audit of bankrupt firms. This law was passed in order for firms to study the causes of bankrupt firms and not repeat their mistakes.

Now, turning to our country, we can say what happened at this stage in our country.

In Russia, since 1645, there is information about the existence of both general and city estimates, but there were no specific ones on execution.

In 1653, the first Trade Charter in the history of Russia was introduced.

In 1783, in St. Petersburg, the first printed bookkeeping manual "The Key of Commerce" was published without indicating the author. And already in Moscow, which began to be called merchant due to the especially rapid development of trade, in 1790 the book “Honorary Merchant, or Accounting”, consisting of 3 parts, was published.

In Russia, accounting as a science was developed only in the first half of the 19th century. Its founders were K.I. Arnold, I.N. Akhmetov, E.A. Wise. Arnold came from Germany and was the first teacher of accounting in Moscow; Akhmetov - an employee of a St. Petersburg trading company; Mudrov is a teacher of mathematics and physics at the Olonets Gymnasium. (Petrozavodsk).

The first textbooks on accounting appeared in Russia in the 19th century. in 1831 K. Clark and V. Nemchinov published a textbook "Counting Science".

This stage took almost 6 centuries in historical development and is characterized by the appearance of double entry, chronological and systematic entries in balance sheet accounting, the General Ledger, control methods and led to the creation of national trading systems. Also for the first time it is said about accounting as a science. A book on mathematics by the French monk Luca Pacioli "The totality of all arithmetic, geometry, the doctrine of proportions and relationships" was published. The appearance of the first "accountant".

4. stage of development - Theoretical and practical(It took only half a century in its development, but had a significant contribution to history in 1850-1900).

The desire to know the content of the processes taken into account and to make the accounting procedure more efficient led to the emergence of conditional categories (balance sheet, profit, cost, production and distribution costs), and the practice of accounting is also in order to better understand it and more effectively influence it. This was reflected in the new differentiation of accounts. Now, along with “own” accounts (material, settlements, own funds), completely conditional “metaphysical” accounts (results and counters) appeared, and accounting began to take the form of not a photograph, but something similar to a radiograph.

This stage in the development of accounting falls on time:

☞ revolutionary transformations in the field of production - the transition to a machine technological basis;

☞ development of various forms of economic transactions and increase in volumes of both trade and financial transactions.

This period is characterized by uniform approaches to the basics of systematization of accounting records.

This stage is characterized by the emergence of industrial accounting, which determines the cost of production, methods for distributing overhead costs. But The culmination of this stage was creation of plans of accounts of enterprises.

The need to improve the management of enterprises led at the beginning of the organizational stage of the development of accounting to the allocation of analytical accounting. Major contribution in the development of accounting at this stage was division of accounting into two: financial and analytical and the emergence of the principles of management accounting, which solves tactical problems of management based on the definition and analysis of results by responsibility centers, the widespread use of planned indicators in financial and management accounting: standards, norms, estimates, data on foresight, etc. The Industrial Revolution saw the emergence of professional accountants. That is, accountants who were specially trained and were engaged only in accounting activities.

It is also marked by the development in industry and trade of previously unknown forms of entrepreneurship. The emergence of financial securities markets, numerous scandals related to financial scams, forced some countries to put accounting systems under state control and regulation, to establish an audit institution. During this period, various accounting theories arose: legal - in France, economic - in Italy, cameral - in Germany.

Each member of the Society of Accountants, formed in 1854 in Edinburgh, was entitled by royal charter to the title of "Sworn Accountant". That is, he took an oath of allegiance to Queen Victoria.

At this stage, the system of planned indicators is organically used in accounting, which characterizes both the overall results of the enterprise and the activities of responsibility centers. Accounting, accumulating planned indicators, received the name of the budget and provided information characterizing the balance sheet, profits and losses, self-financing, supply, production, sales, and the activities of responsibility centers. Accounting at this stage integrated the functions of accounting and planning, and in its bowels a new specialty "managerial control" was born.

Turning to the exact dates, we can say that in 1880, with the approval of Queen Victoria, the Institute of Chartered Accountants of England and Scotland was established. It is believed that since that moment the profession of a professional accountant has received recognition at the state level.

At the end of the 19th century, theory stood out from practice, new methodologies, computing instruments and apparatus appeared. At the end of the 19th beginning of the 20th century. accounting becomes a science.

This stage in development took only half a century, but, despite this, many transformations took place in it, such as the emergence of conditional categories (balance, profit, cost, production and circulation costs), and completely conditional "metaphysical" accounts also appeared. But its pinnacle was the creation of business plans of accounts. There was also a development of accounting into two: financial and analytical.

5. stage of development - Scientific (It also took only half a century in its development from 1900 to 1950).

For many centuries accounting existed as a practical activity (accounting). It included a set of procedures, the choice between which was made by trial and error. In the middle of the XIX century. the legal interpretation of accounting prevailed, from the beginning of the twentieth century. received recognition of its economic understanding. Both scientific directions coexisted, from time to time the influence of one increased, the other weakened, but neither of them had a dominant value and none of them disappeared. At the same time, the appearance of conditional categories was at first spontaneous. But at some point there was a need for their understanding. It started with the interpretation central category – balance. Some understood it as a consequence of double entry, others as a simplified inventory list. The latter required confirmation which gave rise to the modern audit.

At this stage, cost accounting and costing of products, works and services are essential. In terms of cost accounting, patrimonial accounting is associated with office accounting. The latter fixed costs in accordance with the estimate, the former - as they occurred. Costing Theory arose at the beginning of the twentieth century. She assumed the calculation of the full cost, i.e. including both direct and indirect costs. By the mid-1930s, principles had been formulated direct costing- a method in which only direct costs are included in the cost, which made it possible to expand production volumes, reducing selling prices to the calculated partial cost. In the early 1950s, a method was proposed cost accounting by responsibility center, i.e. accounting for costs at the places of their fixation. From the middle of the XIX century. The spread of joint-stock companies and changes in taxation led to a sharp increase in tax legislation. A number of European countries (Germany, France, Sweden, Belgium, Denmark, Luxembourg, etc.) introduce strict and very detailed accounting regulations.

In essence, this stage became the period of formation of accounting as a field of scientific knowledge. Most of the authors, among them Francesco Villa, D. Massa, E. Pisani, A.P. Rudanovsky sought to formulate the theoretical foundations of accounting.

In 1917 The Association of Public Accountants became the American Institute of Accountants, with strict qualifications but no certification. Later, the American Society of Chartered Public Accountants appears with a certificate. But already in 1936. these two societies merged and in 1957 were named the American Institute of Chartered Accountants.

In 1941, the American Institute of Chartered Accountants defined accounting as follows: “Accounting is the art of recording, classifying and summarizing accounts by recording transactions and events in monetary units that are, at least in part, of a financial nature, and as well as interpretation of the results obtained.

In 1944 the French scientist Jean-Baptiste Dumarchet proposed an international coat of arms for accountants, consisting of three figures: sun- accounting covers economic activity; scales– balance; And Bernoulli curve, symbolizing that accounting, once having arisen, will exist forever, and the motto "science, trust, independence". In 1946, the International Congress of Accountants approved the coat of arms as international emblem of accountants.

At this stage, in Russia (1906) in St. Petersburg, the book by I. Maksimov “Accounting. A brief historical outline of the development of accounting and its significance in commercial, industrial and agricultural enterprises.

Summing up the entire 5th stage of development, we can say that, only at this stage, the emblem of all accountants appeared, the principle of direct costing was formulated, and the central category, balance, was interpreted. This stage is also characterized by the fact that accounting, along with solving tactical problems, began to solve strategic management problems based on the use of computers in accounting and a clear division of costs into variables proportional to the volume of production.

6. stage of development - Modern (which began in 1950 and continues to this day).

This stage led to the development of dynamic and statistical interpretations of the balance and to some attempts to synthesize them. The dynamic interpretation and evolution of calculation methods led to the birth of management accounting, and the statistical interpretation predetermined the emergence of international financial reporting standards (IFRS) and national accounting. Both interpretations have an impact on the formation of tax accounting.

In general, the nature of accounts is changing, there is a transition from accounting for enterprises to accounting for the entire national economy; accounts cease to reflect fairly accurate legal phenomena and begin to concentrate the movement of information, each account becomes a "black box" with an input (debit) and an output (credit). At this stage, it was realized that accounting is maintained in the interests of various groups involved in economic processes, and unified accounting is maintained in the interests of the state, financial accounting - for current and potential owners, management accounting - due to the needs of the administration. However, accounting is one in all persons. His past is hidden from us, leaving only broken fragments, the connection between which we must trace.

In 1970, the Institute of Accountants stated that the function of accounting is "to provide quantitative information, mainly of a financial nature, about business entities for the purpose of using this information to make managerial decisions."

It is characterized by the development of basic principles for an objective assessment of the property and legal status of an independent economic entity, the target orientation in building an accounting system, and the expansion of state regulation of the national accounting and reporting system.

It is characterized by the development of principles for assessing the property and legal status of economic entities in the external market environment and in connection with the adoption of effective economic decisions to extract future economic benefits; development and implementation of International Accounting and Auditing Standards.

Despite the existence of general trends in the development of the world economy, one cannot fail to note the special role of individual states in the development of accounting.

At this last stage, it should be noted that, in general, the nature of the accounts is changing, each account becomes a “black box”, having an input (debit) and an output (credit). The International Accounting and Auditing Standards are being developed and implemented. The development of new general scientific directions had a profound impact on accounting. Analysis, information theory, cybernetics, control theory, the use of modern computer technology have largely contributed to the improvement of accounting.

CONCLUSION

Throughout my speech, I mentioned many names of scientists who have made an immense contribution to the history of accounting. These are such as: Luca Pacioli, Jean-Baptiste Dumarchais, Benedetto Cotrugli, I also wanted to say about our Russian scientists, about such as Alexander Pavlovich Rudanovsky, Fedor Venediktovich Ezersky - the creator of the 3rd form of accounting, Karl Ivanovich Arnold.

Accounting is a promising profession worthy of attention. The science of "Accounting" deserves to be studied, and I wish our students success in mastering it.

Only professionals can raise the country.

Mastering a profession is the duty of every specialist. The accountant is no exception!

Thank you very much for your attention!

According to the Federal Law of the Russian Federation "On Accounting", all organizations engaged in entrepreneurial activities as legal entities are required to keep accounting records. On the basis of this Law, the “Regulations on Accounting and Accounting Reporting in the Russian Federation” have been adopted, which explains the necessary principles.

Millions of payments are made every day around the world. They are made by both ordinary people and enterprises. Any business must account for its own payments to keep them under control. Therefore, any payment is taken into account at the expense of accounting entries.

Accounting entries are accounts, drawn up on actual securities, reflecting the amount of a business transaction that is subject to accounting.

Any information about actions performed on accounts is marked with a double entry, i.e. in the debit of one account and in the credit of another, for an identical amount. With its help, all accounts assume a single interconnected structure.

The relationship between debit and credit settlements, formed in the process of double entry, is called a correspondent debt account, and the accounts participating in this relationship are called correspondent.

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

• asset - displays the values ​​owned by the organization;
• liability - displays the organization's debt to creditors;
• active-passive account - displays a one-time debit and credit debt.

Posting table with trading examples:

Accounting entries for beginners under an assignment agreement

An assignment agreement is a replacement of a creditor with an obligation. There are three parties involved in the contract. Side counting looks like in the following way:

• debtor- all debt transactions are reflected in analytical accounting. The costs identified during the operation of the cession agreement are reflected in other expenses. Changing the creditor will not affect financial accounting;
• assignor– the cession agreement does not generate any income or expenses. But the fact of execution of the operation increases its liquidity;
• assignee- when assigning a debt, fixes it on a debit as a receivable for the amount of the debt, then displays it on a loan in anticipation of the transfer of funds.

The following table with examples of an assignment agreement will help to compile accounting entries for beginners:

Cash transactions in accounting

Cash transactions involve the receipt, issuance and storage of cash. Accounting for cash transactions is based on the regulations of the Tax Code of the Russian Federation.

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

The following documents are used to manage the cash register:

1. incoming cash order - for accounting for cash receipts;
2. expenditure cash warrant - to account for the expenditure of funds;
3. cash book - takes into account all movements in the cash register.

Table of accounting entries with answers:

Provision of services

The organization can both provide services to third parties and use the services of a third party organization. Accounting for accounting entries in this case will be different.

The main tasks are the following:

• reliable and complete information content of all transactions;
• providing information to all participants in the process;
• prevention of a negative result on these operations;
• proper documentation;
• competent reflection of expenses in the course of operations;
• receiving monetary profit from the transaction.

Table with answers on business transactions related to the provision of services to third parties:

How to make accounting entries for fixed assets?

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

• when accepting a fixed asset for accounting, its initial cost is determined;
• fixed asset has a useful life - this is the period when it generates income;
• it is necessary to depreciate the fixed asset, i.e. write off its partial value;
• reassessment - not mandatory, the right of the organization to conduct it;
• expenses for the overhaul or current repairs of fixed assets are recorded in debit expense accounts;
• the write-off of the fixed asset occurs in the event of no profit, or its disposal.

Table of accounting entries for fixed assets with examples:

Closing of the year

According to the legislation, the period for which all economic activities of the organization are carried out is determined, this period lasts from January 01 to December 31. Based on this period, January 1 is the new reporting date, and December 31 is the closing date.

You can read how to independently draw up an accounting statement about correcting errors and writing off debts.

The closing of the year sums up all the annual financial results of the organization. That is, it resets the balances on accounts 90 and 91, and closes account 99. As a result, the total, profit or loss is taken into account on account 84.

Closing is done on the basis of the whole year. In accounting, the closing of the year is shown on December 31st. After closing, the organization begins a new period with zero balances of financial results.

Table with examples:

Examples of accounting entries for taxes and state duties

Expenses for taxes and state duties are displayed in the period of actual payment. Based on the intended purpose of the payment, you need to consider:

1. writing off costs for core activities;
2. posting costs to other, in case of not related to the main activity;
3. accounting for property.

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

Posting examples are clearly shown in the following table:

Issued loans

The organization has the right to issue a loan to a third-party organization or an individual. Such a transaction must be certified in writing by both parties as a loan agreement. The loan agreement usually prescribes the level of interest, the period of validity of the agreement, the calculation schedule.

If the interest rate is not defined, the current refinancing rate can be taken as a basis. A loan agreement can also be interest-free, which must also be specified in the agreement.

A loan can be issued both in cash and in kind, it is worth noting that VAT is not charged with a cash loan. The amount of interest received is credited to sales proceeds or other income. This does not affect financial results.

Acquiring

Acquiring is non-cash settlements with the buyer through an intermediary, which is the bank, on the basis of an agreement concluded between the organization and the acquiring bank.

This operation has the following features:

• use of a POS-terminal for processing bank cards;
• POS-terminal is listed on an off-balance account (if provided by a bank), or as a fixed asset (in case of acquisition as an asset of an organization);
• the proceeds from the sale are credited to the account in the amount reduced by the amount of the commission of the acquiring bank, but the entire amount of the proceeds is indicated in the income;
• the commission of the acquiring bank is taken into account in the costs.

Accounting entries for acquiring in the table:

Accounting is equipped with a large number of entries, an experienced accountant knows that the data reflected must be correct and competent, in accordance with established rules. First of all, the accountant must understand the importance of this and be aware of the responsibility that lies with him.

In case of distortion of information, or trying to evade its provision, the manager and accountant will be liable under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation.

How to make accounting entries correctly? Watch the following video for tips: