Examples of accountant manufacturing practices report. Practice Report: Enterprise Accounting

05.12.2019

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Report Structure

The structure of the practice report is enshrined in guidelines and depends on the institute and the requirements of your department.

Most often, the report has standard structure containing:

The title page (we take the form from the training manual and fill out).
Annotation (if required).
Practice diary (this is a table in which you indicate on what day what the name company did at the enterprise).
Content (elaborated on initial stage before writing the work, most often it should correspond to the task for practice from the head).
Introduction (in it you indicate the relevance of the work, its purpose and set yourself the task).
The main part (usually in turn is divided into two more, includes the characteristics of the enterprise, its main indicators, structure, further analytical and practical material on the topic of the assignment).
Conclusion (or conclusion, which summarizes the results of the work done)
List of sources (compiled before writing the work, this is the literature with which you intend to work, in practice - you can simply copy from a similar course worksources must be fresh).
Applications A report on the practice of an accountant cannot be without applications - balance sheet, form 2 and other documents that were used in it.
Description (compiled by the head of practice from the enterprise, contains information about the student and his qualities manifested during the internship).

Report Design

All requirements are also spelled out in the guidelines, and may vary significantly depending on the educational institution (font difference, margin sizes, design of figures and tables).

Typically, the requirements are as follows:

Font - Times New Roman, size - 14.
Indent paragraphs - 1.25 cm or 5 spaces.
Fields - on the left 3 cm, on top 2 cm, on the bottom 2 cm, on the right 1.5 cm or 1 cm.
At the bottom (sometimes at the top), BUT all the work must be numbered.
References to sources of literature - required! As footnotes or as text links. The accounting report should contain references to PBUs in new editions, they should also be in the list of references.
Headings are usually in bold, and are written in capital letters, paragraphs are capitalized.
All tables and figures should have a name and number.

Writing an accountant report and example

The accounting report should contain the organization of accounting for enterprises in individual areas, information on transactions, the procedure for processing business transactions, the procedure for documenting, storing primary documents.

What a diary of an accountant / assistant accountant should contain

11.16 - Acquaintance with the scope of the study by the enterprise LLC Horizont. The study of the activities of the enterprise. Familiarization with the internal regulations, safety procedures, etc.
11.16 - Familiarization with the charter documents of the organization, Study of the organizational structure of management. The study of information systems.
11.16 - The procedure for registration of cash documents at the enterprise, familiarity with cash documents (cash book, PKO, RKO).
11.16 - 11.11.16 - The order of registration banking operations in 1s, familiarity with documents ( payment order) Studying the sequence of payments and features of payment orders to the budget.
11.16 - The study of the counterparties of the enterprise, the organization of settlements with customers and suppliers. Accounting primary documentation (acts, waybills, invoices). Studying the required details and the correctness of paperwork at the facility.
11.16 - The organization of reconciliations with counterparties in the enterprise.
11.16 - Forms and systems of remuneration at the enterprise. Reflection of payroll on accounts.
11.2016 - Studying the list of fixed assets - conducting an inventory of OS.
11.2016 - The study of the formation of cost. Product Accounting.
11.2016 - 11.30.2016 - Study of the activities of the financial service, analysis of indicators, analysis of annual reporting.
11.16 - 02.11.16 - Data compilation, formulation of conclusions, writing and generating a report.

What should the report contain?

All information, according to the contents and diary. The volume of training practice of an accountant is 20-25 sheets, production and undergraduate up to 40 sheets. The difference between educational and undergraduate practice in a deeper study of issues.

The practice report contains a minimum of theory and a maximum of practical material. The work of an accountant is different in that it contains many examples of postings and documents.

You can download an example of a report on the practice of an accountant LLC here.

CURRENT ACCOUNTING OF ECONOMIC OPERATIONS AT LLC "MACON"

2.1. Cash accounting

2.3. Accounting for labor and its remuneration

2.4. Asset Accounting

CONCLUSION

INTRODUCTION

The purpose of practical training is to deepen the knowledge gained in the learning process and the acquisition of practical skills in accounting.

In the process of practical training, it is necessary to solve the following tasks:

acquaintance with the organization of the enterprise, its structure, the main functions of the divisions, legal basis activities;
analysis of the main technical and economic indicators of the enterprise;
the study of the organization of accounting in the enterprise, the structure of the accounting service, accounting policies of the enterprise;
participation in accounting directly at workplaces.

The base of practice is Macon Limited Liability Company (Macon LLC).

1. ORGANIZATIONAL AND ECONOMIC CHARACTERISTICS LLC "MACON"

1.1. general characteristics enterprises

Macon Limited Liability Company (Macon LLC) was established in accordance with applicable law Russian Federation.

The details of the Company are presented in table 1.

Table 1

Details of Macon LLC

Name of detail	Props
Name	Macon
Form of incorporation	Limited liability companies
Legal address	660031, Russia, Krasnoyarsk Territory, Krasnoyarsk, Glinka Street, 9-A
Type of ownership	Private
PSRN	1032402514396
TIN	2464050598
Okato	4401373000
OKPO	71106498
Registration date	December 26, 2003
Registrar	Interdistrict Inspectorate of the Federal tax service Russia №23 in the Krasnoyarsk Territory
Main activity	36.1. Furniture manufacture

The activities of the enterprise are carried out in accordance with the requirements and limitations of the current russian legislation in the field of regulation of contractual relations, taxation and accounting, labor relations.

The main internal documents regulating the activities of the enterprise is its Charter.

The priority areas of activity of Macon LLC are the production and sale of cabinet furniture for individual and standard projects.

Currently, Macon LLC is a young, confidently developing company, well known in the regional furniture market. the main objective work - the production of quality furniture that meets the ever-growing needs of customers.

Since its inception, the main efforts have been aimed at creating production focused on advanced Western technologies and the best design traditions. The strategic line of the company is kitchens and wardrobes for the middle class.

The company exists in the furniture market for more than 12 years. For the last 5 years, he has been selling kitchen furniture and sliding wardrobes exclusively of his own production. During the work, the enterprise acquired its own style, its own methods and principles of work, the main of which were and remain the ability to work with clients, understand their desires and needs, and fulfill orders quickly and efficiently.

The main advantages of Macon LLC in the regional furniture market are the following factors:

The presence of its own furniture production. The company is constantly developing its own production, this makes it possible to manufacture products of a wide range and high quality. So, for example, the company offers 420 types of countertops only made of artificial stone at a price of linear meter from 5000 rubles.
Availability of service. All assemblers of Macon LLC undergo special certification and receive a certificate of a service center. This is a guarantee of high-quality assembly of furniture and installation of equipment. Masters of the enterprise bring the final product to perfection. Everything is done efficiently, professionally and beautifully. Specialists are always considerate, punctual and polite.
Having your own design service. The presence of highly qualified designers allows LLC "Macon" to produce sets of furniture that are different individual, modern and unique design.
Use in the production of safe and environmentally friendly materials. For example, eco-friendly MDF, which does not emit formaldehydes, is used to make the cases. Particleboard of only the safest class - E1. And the glasses in the wardrobes are covered with a special protective film.
Use in the manufacture of high quality and reliable components. The company uses the accessories of the famous Austrian company Blum, with which it has been in close partnership for many years. Macon LLC gives a five-year warranty on opening systems.
Production of furniture of any size. The “grid” of the size range of kitchen elements of Macon LLC has a pitch of 1 mm. Most kitchen factories use the standard “dimensional grid” of elements 10 cm, less often - 5 cm. Thus, if in other places there is a risk of overpaying for non-standard size furniture, then at LLC “Macon” the consumer receives a kitchen ideally built into the room, for that same price.
Having your own store of built-in appliances. The store’s specialists will select the appropriate appliances for the kitchen. The assortment of the store is represented by products of leading manufacturers and designers of the world - Gorenje, The Touch Of Light.

Thus, at present, Macon LLC has sufficient capacity to provide its customers with quality furniture.

Modern management methods and the right development strategy have allowed the company to become one of the most popular manufacturers of cabinet furniture in the region.

Today, Macon LLC is:

5000 sqm production facilities.
the latest automated equipment for the production of cabinet furniture from leading manufacturers;
highly qualified personnel who have undergone mandatory training and internships at leading world enterprises;
certified products;
5 year old guarantee period on products;
high quality control carried out at each stage of production and consisting of several levels;
positive customer reviews and recommendations.

The staff of the enterprise purposefully works to increase the volume of products, improve its quality and range, expand the distribution network, improve working conditions of workers, their social protection.

1.2. The organizational structure of management in the enterprise

The management structure at Macon LLC is built on a linear-functional principle.

The degree of centralization of the management of Macon LLC is high, since senior management reserves most of the authority necessary for making critical decisions. To increase the responsibility of each working and clear distribution of functions for each position, job descriptions have been developed.

The highest link in the hierarchy of the management system of Macon LLC is the General Director, who carries out general management and control over the activities of structural units. The General Director is responsible to the founders for the efficiency of the enterprise.

The production process is managed by the chief technologist who organizes the development and implementation of progressive, economically feasible, resource- and environmental-saving technological processes and production modes of products manufactured by the enterprise, the performance of work (services), ensuring the improvement of the level of technological training and re-equipment production, reducing the cost of raw materials, materials, labor costs, improving the quality of products, works (services) and increasing labor productivity, develops and approves new technological standards for products with the preparation of relevant regulatory documents, operational control over the quality and compliance with the manufacturing technology.

The production workshops of the Macon LLC enterprise are specialized in terms of technology with the organization of closed areas in the workshops.

The management of material and technical supply, sales of products, as well as their marketing support at LLC “Macon” is carried out by a commercial director, who reports to the employees of the supply and marketing and marketing services.

Fulfillment of functional duties by the employees of the supply and sales service allows for comprehensive, timely and uniform supply of raw materials for the production of products, the purchase of modern, high-tech equipment, and the fulfillment of contractual obligations to buyers of the company's products.

The activity of the marketing service employee is aimed at studying consumer demand for manufactured products, their advertising support, and evaluating the competitive environment in the sales markets.

Under the guidance of the chief accountant, the property of the enterprise and its financial obligations are recorded.

The chief economist of the enterprise coordinates the whole economic work, provides methodological and methodological guidance for analysis. Employees of the planning and economic department participate in the synthesis of analysis materials, in the development of proposals and recommendations, participate in the organization of production meetings and meetings, they provide control over the implementation of recommendations in production, as well as economic methods management.

The responsibility for ensuring the smooth operation of the equipment, as well as the formation of a highly qualified, creative team at the enterprise, is assigned to the Deputy Director for General Issues.

The presence of the organizational management structure corresponding to the profile of LLC “Macon” and ensuring the distribution of functional responsibilities between the structural divisions of the enterprise, allows for timely response to changes in market conditions, and efficient use of available production resources.

1.3. Economic characteristic enterprises

Dynamics of the main technical and economic performance indicators of Macon LLC for 2012-2014 presented in table 2, the basis for the preparation of which was the information of the financial statements, in balance sheet and report on financial results. Other forms of reporting at the enterprise are not compiled, since LLC “Macon” in accordance with the provisions of Art. 4 Federal law dated July 24, 2007 N 209-ФЗ “On the Development of Small and Medium-Sized Enterprises in the Russian Federation” (as amended and supplemented on December 28, 2013) refers to small businesses and, in accordance with clause 6 of the Order of the RF Ministry of Finance July 2, 2010 N 66н “On the forms of financial statements of organizations” (as amended and supplemented on December 4, 2012) has the right to prepare financial statements in a simplified form.

table 2

Technical economic indicators production at Macon LLC for 2013-2015

Indicators	2013 year	2014 year	2015 year	Deviations (+, -)
				2014 to 2013		2015 to 2014
				absolute.	relates.	absolute.	relates.
1	2	3	4	5	6	7	8
Revenue from sales of products, thousand rubles	15450	17681	20080	+2231	+14,4	+2399	+13,6
Costs of production and sales of products, thousand rubles	14638	16640	18334	+2002	+13,7	+1694	+10,2
The amount of costs for 1 rub. sold products, works, services, rub.	0,95	0,94	0,91	-0,01	-1,1	-0,03	-3,2
Profit from product sales, thousand rubles	812	1041	1746	+229	+28,2	+705	+67,7

Return on sales,%	5,3	5,9	8,7	+0,6	+11,3	+2,8	+47,5
The cost of fixed assets, thousand rubles	18954	19351	24965	+397	+2,1	+5614	+29,0
Return on assets, RUB	0,82	0,84	0,86	+0,02	+2,4	+0,02	+2,4
Return on fixed assets,%	4,3	5,4	7,0	+1,1	+25,6	+1,6	+29,6
Cost working capital, thousand roubles.	10054	11578	12503	+1524	+15,2	+925	+8,0
The number of revolutions of working capital, about.	1,5	1,5	1,6	0	—	+0,1	+6,7

As follows from the table, for the analyzed period, the organization shows an increase in sales volumes in the amount of 4630 thousand rubles, while in 2014 it increased in comparison with 2013 by 2231 thousand rubles. or 14.4%, and in 2015, compared with 2014, this indicator increased by 2399 thousand rubles. or 13.6%. This dynamics is due, as the increase in sales of goods at LLC “Macon” in in kind, and inflationary growth in prices for products sold by the organization.

Cost of sales increased in 2014 compared to 2013 by 2002 thousand rubles. or 13.7%, and in 2015 against 2014, its growth amounted to 1694 thousand rubles. or 10.2%. The total increase in the cost of sales in the organization for the analyzed period amounted to 3,696 thousand rubles, which is due to both an increase in sales of goods at Macon LLC in kind and inflationary increase in purchase prices, costs of delivery and storage of goods.

The effectiveness of cost management in the organization for the analyzed period has increased, as evidenced by the reduction in the cost of 1 ruble of sales for the entire study period by 4 kopecks, including 1 kopeck or 1.1% in 2014 compared to 2013 and 3 kopecks or 3.2% in 2015 compared to 2014.

As a result of the fact that the growth rate of sales volumes at Macon LLC is higher than the growth rate of cost of sales for the entire period of the study, the profit received by the organization increased in 2014 compared to 2013 by 229 thousand rubles. or 28.2%, and in 2015, in comparison with 2014, its growth amounted to 705 thousand rubles. or 67.7%. The total increase in profit for the analyzed period in the organization amounted to 934 thousand rubles.

In accordance with the growth of profitability of the organization, there is an increase in return on sales by 0.6 percentage points in 2014 compared with 2013 and by 2.8 percentage points in 2015 compared with 2014. In total, the increase in sales profitability at Macon LLC for the analyzed period amounted to 3.4 percentage points.

In 2014, the organization purchased new forklifts, which led to an increase in the value of fixed assets of Macon LLC in comparison with 2013 by 397 thousand rubles. or 2.1%. And in 2015, Gazelle cars were purchased to deliver goods to customers, which led to an increase in the value of fixed assets compared to 2014 by 5614 thousand rubles. or 29%. The total increase in the value of fixed assets of the organization for 2013-2015 amounted to 6011 thousand rubles.

As a positive trend at the enterprise, it should be noted the increase in the efficiency of use of fixed assets of the enterprise, as evidenced by the increase in the capital productivity ratio for 2013-2015 4 kopecks, which was carried out uniformly at 2 kopecks or 2.4% per year.

This conclusion is also confirmed by the positive dynamics of the indicator of capital profitability, the value of which increased in 2014 compared to 2013 by 1.1 percentage points and in 2015 compared to 2014 by 1.6 percentage points. The cumulative increase in the profitability of fixed assets for 2013-2015 amounted to 2.7 percentage points at LLC Macon.

The increase in sales volumes caused an increase in the cost of working capital in the organization by 2449 thousand rubles. due to increase inventory. In 2014, compared with 2013, their size increased by 1524 thousand rubles. or 15.2%, and in 2015, compared with 2014, their growth amounted to 925 thousand rubles. or 8%.

The efficiency of the use of working capital in the organization increased very slightly, as evidenced by the increase in the value of the turnover ratio of working capital in 2015 compared with 2014 by 0.1 turnover or 6.7%. In 2014, compared with 2013, its dynamics are not observed.

Thus, the dynamics of the main technical and economic performance indicators of Macon LLC for 2013-2015. allows us to conclude that its effectiveness is increasing.

1.4. Organization of accounting at the enterprise

Accounting LLC "Macon" is an independent structural unit enterprise, operates on the basis of the Regulation on the accounting service and reports to the chief accountant.

The chief accountant, in accordance with the job description, makes decisions in the field of organization and maintenance of accounting, management and tax accounting.

The powers of the accounting staff of the enterprise in accordance with the job description include making decisions on: organizing the accounting of facts of the financial and economic activities of the enterprise; accounting for material assets; reporting to the company participants, the state, on taxes; maintaining cash flow records; exercising control over the safety of property, the correct spending of money and material values.

An internal document that defines the organization of accounting work, revealing the accounting methodology and technique, at the enterprise is the accounting policy, which is determined for a year, approved by order of the head of the organization and announced to accounting staff.

At the same time with accounting policies Macon LLC also approved a working chart of accounts.

The accounting policy for 2015 was approved by the head of the enterprise on January 5, 2015. However, since the provisions of accounting policies begin to apply from January 1 current year, therefore, an order for accounting policies for the next fiscal year must be approved at the end of the previous year.

As an analysis of accounting policies has shown, this document the company does not undergo annual adjustments due to changes in legislation, which is a significant shortcoming in the organization of accounting at the enterprise.

Too many general-purpose points that do not reflect the specifics of activity both in the organization as a whole and in the individual services of the organization.

Based on the requirements of the Tax Code of the Russian Federation since 2002, organizations must develop accounting policy in the field of tax accounting. In the organization under study, these requirements are not met. Tax accounting in accounting policies is not disclosed.

Thus, in the accounting policies of the analyzed organization - Macon LLC - many issues of accounting and tax accounting methods were not covered.

2. CURRENT ACCOUNTING OF ECONOMIC OPERATIONS IN LLC “MACON”

2.1. Cash accounting

The posting of funds to the cash desk of LLC “Macon” is made out by cash receipt order. Cash payments from the cash desk of Macon LLC for all reasons are drawn up with an expendable cash warrant.

All credit and debit orders must be registered in the Journal of registration of credit and debit cash documents. However, this document is not maintained at Macon LLC, which violates the established procedure cash operations.

All receipts and disbursements of funds to LLC “Macon” are recorded in the cash book. Control over the correct maintenance of the cash book in LLC “Macon” carries out chief Accountant. A cash book is simultaneously a register analytical accounting.

Synthetic accounting of cash flows is carried out in the accounting department of LLC “Macon” using account 50 “Cashier”. All cash receipts are recorded at the debit of account 50, and expenditures - at the credit of account 50.

Available money LLC “Macon" stores on current accounts in CB “Prombiznesbank”.

Cashless payments at the enterprise are carried out using payment orders. When funds are deposited into the settlement account, Macon LLC issues an ad for cash payment.

To summarize information on the availability and movement of funds in the currency of the Russian Federation on the settlement accounts of the organization opened in credit organizations in Macon LLC account 51 “Settlement accounts” is intended. On the debit of account 51 “Settlement accounts”, the receipt of funds to the settlement accounts of the organization is reflected. For the credit of account 51 “Settlement accounts”, write-off of funds from the settlement accounts of the organization is reflected.

The basis for the reflection of business transactions on the current account on the accounts of accounting in LLC “Macon” is an extract from the current accounts on business transactions passing through 51 accounts.

Accounting records for the accounting of funds in LLC “Macon” are presented in table 3.

Table 3

Accounting records for cash accounting in LLC “Macon”

	Amount, rub.	Account Correspondence		Primary document
	Amount, rub.	debit	credit	Primary document
cash received to pay salary	100000	50	51	Check
paid salary to employees	82000	70	50	Payment statement
reflected the amount of cash deposited in the bank	12000	51	50	Cash Ad
paid by cashless payments supply of materials	12400	51	62	Payment order
paid from the current account services of the transport organization	4590	76	51	Payment order
paid bank services for cash management services	1259	91-2	51	Payment order
issued from the cashier target advance	7500	71	50	Expense cash warrant
refunded unspent advance amount	1160	50	71	Incoming Cash Order

2.2. Accounting for settlements with suppliers and customers

Accounting for settlements with suppliers and contractors in LLC “Macon” is carried out on account 60 “Settlements with suppliers and contractors”. Debt to suppliers for delivered tangible assets is reflected in the credit of account 60 in correspondence with the accounts for accounting for these values \u200b\u200bor for the accounts for accounting for the corresponding costs. At the same time, the amount of VAT payable to the supplier is shown on the debit of account 19 “VAT on acquired values” and the credit of account 60 “Settlements with suppliers and contractors”. This entry is made on the basis of an invoice received from the supplier, in which the amount of VAT is allocated. Repayment of debt to the supplier in LLC “Macon” is reflected in the debit of account 60 in correspondence with cash accounts.

Accounting for settlements with buyers and customers at LLC Macon is carried out on account 62 “Settlements with buyers and customers”. When selling goods to customers and customers, in the amount of revenue, Macon LLC debits account 62 “Settlements with buyers and customers” and credits account 90 “Sales”. Upon receipt of funds from buyers and customers for goods sold, debit account 51 “Settlement account” - by wire transfer, 50 “Cashier” - when paying in cash to the cashier of the enterprise and credit account 62 “Settlements with buyers and customers”.

Accounting records for the accounting of settlements with suppliers and customers in LLC “Macon” are presented in table 4.

Table 4

Accounting records for the accounting of settlements with suppliers and customers in LLC “Macon”

The content of the business transaction	Amount, rub.	Account Correspondence		Primary document
The content of the business transaction	Amount, rub.	debit	credit	Primary document
received materials are capitalized	10-1	60-1	107600	Income order
vAT payable	19	60-1	19400	Invoice
transferred funds for supplied raw materials	60-1	51	127000	Payment order
VAT presented for offset from the budget	68-1	19	19400	Invoice
reflected the amount of customer debt for products	360000	62-1	90-1	Contract of sale
advance payment received	118000	51	62-2	Payment order
accrued VAT from advance payment received	18000	62-2	68-1	Invoice

2.3. Accounting for labor and its remuneration

At Macon LLC, time-based premium wages are applied.

Accounting for the use of working time is conducted in timesheets.

Payroll at Macon LLC is carried out by the accountant in the payroll. When applying the payroll, an account must be filled out. However, Macon LLC does not keep this document.

At Macon LLC, wages are paid to employees on the basis of a payroll. Payrolls must be recorded in the Payroll Register. However, such a journal is not kept at Makon LLC, which is also a violation of the procedure for the initial accounting of labor and its payment.

To summarize the information about the calculations with employees for pay in accounting LLC “Macon” use account 70 “Settlements with staff for pay”. Accounting records for the accounting of labor and its payment in LLC “Macon” are presented in table 5.

Table 5

Accounting records for the accounting of labor and its payment in LLC "Macon"

The content of the business transaction	Amount, rub.	Account Correspondence		Primary document
The content of the business transaction	Amount, rub.	debit	credit	Primary document
accrued wages to the operator of the smoking chamber	4600	20	70
accrued wages to the turner of the repair service	6300	23	70	Settlement sheet
accrued wages to the economist of the economic planning department	4500	26	70	Settlement sheet, time sheet
salary paid	16129,76	70	50	Payment statement
reflected deposited wages	4500	70	76-1	Payment statement

Analytical accounting of payroll calculations at Macon LLC is carried out for each employee in the context of individual accruals and deductions. The register of analytical accounting of wages in the enterprise are the payroll.

2.4. Asset Accounting

To account for the commissioning of facilities, registration of the internal movement of fixed assets into operation at OOO Macon, the Act on Acceptance and Transfer of Fixed Assets is applied.

The write-off of fixed assets due to liquidation at the enterprise is drawn up by the Act on the write-off of the fixed assets (except for vehicles).

Depreciation of fixed assets in Macon LLC is determined monthly linear way, which involves uniform depreciation over the useful life of an item of property, plant and equipment.

Cost accounting for objects that will subsequently be accepted for accounting as fixed assets is carried out by Macon LLC on account 08 “Investments in fixed assets". From the moment state registration ownership of the property is recorded on the debit of account 01 “Fixed assets” in correspondence with the credit of account 08 “Investments in non-current assets”. Accounting records for accounting of fixed assets are presented in table 6.

Analytical object-by-item accounting of fixed assets is carried out by the organization’s accounting service on inventory cards of fixed assets accounting, which are compiled in one copy and are in the accounting service.

Table 6

Accounting records for the accounting of fixed assets in LLC "Macon"

2.5. Inventory accounting

The movement of stocks at the enterprise is made out by a receipt warrant and a bill of lading.

Inventories are accepted for accounting by actual cost. When stocks are put into production, they are valued at the enterprise at an average cost.

Raw materials used for production at the enterprise are recorded on account 10 “Materials”. Accounting records for inventory accounting in LLC “Macon” are presented in table 7.

Table 7

Accounting records for inventories in LLC “Macon”

The content of the business transaction	Amount, rub.	Account Correspondence		Primary document
The content of the business transaction	Amount, rub.	debit	credit	Primary document
stationery	10000	10-1	60	Income order
vAT included	1800	19	60	Invoice
VAT deductible	1800	68-1	19	Invoice
stationery transferred to operation	10000	26	10-1	Requirement - Invoice

2.6. Cost accounting for production

Management accounting at the enterprise is integrated into the accounting system.

Based on the principle of using units of measurement common for planning and accounting (planning and accounting) units of measure for planning production volumes and sales, as well as costs at the enterprise, in-kind units are used - the volume of output is planned and measured in units.

Based on the principle of completeness and analyticity of information about accounting objects, the costs that form the cost of production (work, services) are grouped in the accounting of LLC Macon in accordance with their economic content on the following elements: material costs; labor costs; deductions for social needs; depreciation of fixed assets; other expenses.

To account for costs and determine the cost of finished products in LLC “Macon” in accordance with the working chart of accounts use account 20 “Main production”.

The order of reflection of business transactions that form the cost of production on the accounts of accounting in LLC “Macon” is presented in table 8.

Table 8

Accounting records for the reflection of the costs of production in LLC "Macon"

accrued insurance premiums from the amount of remuneration of employees	11700	20	69	Payslip
depreciation accrued on equipment	7000	20	02	Depreciation statement
included in the cost: overhead costs general running costs selling expenses				Statement, accounting statement
reflected finished products	133200	43	20	Waybill for transferring products to storage

2.7. Equity accounting

The authorized capital of Macon LLC is composed of the nominal value of the shares of its participants. The authorized capital of the Company is determined in the amount of 50 thousand rubles.

To summarize information on the status and movement of the authorized capital in LLC “Macon” use a passive balance account 80 " Authorized capital».

Entries for account 80 in 2016 were not made at Macon LLC, as accounting entries on this account are made only in cases of increase or decrease in the authorized capital, in the prescribed manner and after making the appropriate changes to the constituent documents of the enterprise. At Macon LLC, the size of the authorized capital has not changed since its inception.

Analytical accounting of account 80 “Authorized capital” in LLC “Macon” is organized by the founders of the enterprise.

2.8. Accounting for financial results

Accounting for the financial results of the company is carried out on account 99 “Profit and loss”, which is intended to summarize information on the formation of the final financial result of the company in reporting year. On the loan it reflects the amount of profit, on the debit - losses. During the year, the balance is shown deployed; at the end of the year, net profit or net loss is reported.

The sales financial result is revealed on account 90 “Sales”, the credit of which reflects the proceeds from the sale of products, services and various material values, and on debit their actual total cost. The difference received on account 90 “Sales” is debited to account 99 “Profit and loss” in the form of a realized financial result. Profit is reflected in the credit of account 99, and loss is reflected in the debit of this account.

The bulk of the sums to account 99 is transferred at the end of the year as a financial result from the sale of products, works, services.

Other income and expenses included in the general financial result of the organization are reflected in the accounting of LLC Macon separately from the financial result of sales on account 91 “Other income and expenses” by way of “detailed” reflection of individual items during the reporting period. These are mainly various losses and gains.

At the end of the year, as a result of comparing the debit and credit turnover on account 91, the financial result is displayed: if the credit turnover exceeds the debit turnover, profit is obtained, with an inverse ratio, loss.

Accounting records for the accounting of financial results in LLC “Macon” are presented in table 9.

Table 9

Accounting records for the accounting of financial results in LLC “Macon”

The content of the business transaction	Amount, rub.	Account Correspondence		Primary document
The content of the business transaction	Amount, rub.	debit	credit	Primary document
reflected revenue from the sale of products	1118541	62	90-1	Contract of sale
written off the cost of sales	741531	90-2	43	Accounting information
accrued VAT	170625	90-3	68-1	Invoice
received money from buyers to pay for products	1118541	51	62	Payment order
reflected the profit from sales of products of the reporting month	206385	90-9	99	Accounting information

At the end of the reporting year, when compiling the annual financial statements at Macon LLC, account 99 Profit and Loss is closed. At the same time, with the final entry in December, the amount of net profit (loss) of the reporting year is debited from account 99 “Profit and loss” to the credit (debit) of account 84 “Retained earnings (uncovered loss)”.

2.9. Accounting for settlements with accountable persons

The main document that governs relations with accountants at OOO Macon is an order from the head of the company. Them list approved persons who are entitled to receive cash under the report. The document also sets the deadlines for reporting sums, their maximum size, as well as the procedure for submitting advance reports.

In Macon LLC cash is issued to accountable persons:

for household needs;
for travel expenses.

Money is issued on the basis of an application by an employee signed by the head of Macon LLC. The application shall indicate the amount required and the purpose of its use. A standard form for an application for the issuance of money is not provided, therefore, at the enterprise its form is developed independently.

An accountable employee fills in an advance report within three business days.

The accounting employee gives the employee a receipt on the receipt of these documents (tear-off part of the uniform form expense report No. AO-1) indicating their number and the total total amount of expenses accepted for accounting.

In accordance with the working chart of accounts, accounting of settlements with accountable persons in LLC “Macon” is carried out on account 71 “Settlements with accountable persons”

Accounting records for the accounting of settlements with accountable persons in LLC “Macon” are presented in table 10.

Table 10

Accounting records for the accounting of settlements with accountable persons in Macon LLC

Reflected VAT shown paid by the accountable person	815	19	71	Invoice
Refunded unspent amount	1160	50	71	Incoming cash warrant, expense report
Reported to Prokhorov Z.A. for the purchase of materials in cash	35400	71	50	Account cash warrant
Issued by Vishnevskaya M.D. from the cash desk the advance payment for the purchase of a mobile phone	7500	71	50	Account cash warrant
Payment by accountable person of a mobile phone	7500	60	71	Sales receipt
Written off the balance of the unexpended amount issued under the report to Prokhorov Z.A. and not timely returned by the employee	1200	94	71	Order of the head, act of inventory of calculations

Analytical accounting for account 71 “Settlements with accountable persons” in Macon LLC is carried out for each advance issue.

CONCLUSION

Based on the results of practice, the following conclusions can be drawn:

Macon LLC is an independent business entity with the rights of a legal entity;

The organization of accounting in Macon LLC complies with the requirements of Russian law. Accounting is an independent structural unit of the enterprise and is subordinate to the chief accountant.

Accounting is built rationally and fully reflects all business operations carried out at the enterprise. The state of accounting at the analyzed enterprise can be given a positive assessment.

Among the shortcomings in the organization of accounting identified in the process of passing the practice should include:

lack of a clearly established procedure for storing accounting records;
incomplete execution of primary documents;
lack of a workflow schedule;
lack of a number of accounting documents;
lack of inventory control of materials.

The following were recommended as directions for improving the organization of accounting at LLC Macon:

in order to eliminate violations in the primary accounting, the chief accountant should carry out explanatory work on the rules for preparing primary accounting documentation;
for the timely registration of business transactions in accounting, develop a rational workflow schedule;

Faculty of Accounting and Finance.

Department of Accounting and Auditing.

Report on the student’s manufacturing practice in accounting.

The student passed practical training in the SE "Tavrida", Alushta ARC

The report has been verified and approved for protection.

Introduction;

1. a brief description of SE "Tavrida";

2. The state of the computer base of the enterprise;

3. Organization of an accounting system;

4. Internal regulatory support for accounting;

5. Features of the organization of management and tax accounting;

6. The technology of processing and storage of documents;

7. Organization and conduct of annual inventory at the enterprise;

8. Organization and conduct of closing of accounts;

9. Organization of the preparation and submission of annual accounting, statistical and tax reporting;

10. Suggestions for improving automated accounting technology;

Application registry.

Introduction of accounting practice report:

Production practice in accounting was carried out at the SE "Tavrida", which is located in Alushta, with. Cypress.

The head of accounting practice from the enterprise was the chief accountant of the SE Tavrida, which provided all the necessary data for writing a production report.

The purpose of production practice is to consolidate the theoretical knowledge gained in the process of studying at the university, as well as the acquisition of practical skills on the basis of a thorough study of accounting organization, annual financial statements and mastering of accounting in the production environment of SE Tavrida.

Based on their goals, the tasks of practical training are:

1. familiarization with the order "On the accounting policy of the enterprise";

2. study of the workflow schedule, working chart of accounts;

3. familiarization with the practice of hiring accounting employees, forms of incentives in the work of accountants;

4. the study of materials previously conducted inventories;

5. the study of the financial statements of the enterprise and the establishment of its completeness, the reliability of compliance with regulatory documents;

6. study of the state of the computer base of the enterprise, computer support of the enterprise.

When writing this report, the following research methodology was used - documentary, monographic, design-structural and comparison method.

To write a report on accounting practice, I used the following data provided by the leadership of the SE “Tavrida”:

- regulatory and legislative and guidance materials;

- forms of annual financial statements (form No. 1 “Balance”, form No. 2 “Report on financial results”, form No. 3 “Report on cash flows”, form No. 4 “Report on equity”, form No. 5 “Notes to annual financial statements "),

- statistical reporting forms (form No. 50 of the city. "Main economic indicators of the enterprise" and form No. 29 of the city. "Report on the harvest of agricultural crops");

- various primary documents, registers of analytical and synthetic accounting (in particular, the accounting of income and expenses), as well as organizational documents.

Accounting Practice Report Suggestions

Currently information Technology in the field of accounting, they are developing at an increasing pace, and not one modern accountant today can not imagine his work without computer technology.

The accounting department of the SE “Tavrida” is properly provided with all the necessary computer and office equipment. This is a positive moment for the enterprise and makes accounting work more efficient and effective. However on this moment at the SE “Tavrida” a journal-order form of accounting with partial automation is used. We propose to fully automate the accounting process and thereby bring it to a new qualitative level. To do this, you need to introduce some changes and adjustments:

1. Replace the specialized salary software used at the enterprise and specially designed tables in Excel with a universal program used to automate accounting and tax accounting “1C: Accounting 8.0.” This program is designed to automate accounting and tax accounting, including the preparation of mandatory (regulated) reporting. Accounting and tax accounting is carried out in accordance with the current legislation of Ukraine.

“1C: Accounting 8.0” provides a solution to all the tasks facing the accounting department of the enterprise, which is fully responsible for accounting at the enterprise, including, for example, issuing primary documents, accounting for sales, etc. The cost of this licensed software for thirteen jobs is approximately will amount to 9,500.00 hryvnia. In this case, the program will be fully installed, as well as three hours of specialist assistance will be applied. However, to achieve positive results, it is necessary for all employees of the enterprise to take courses on working with this software (approximately 300.00 hryvnia per course per person).

2 - It is necessary to introduce the position of software engineer into the staff of accounting employees of the enterprise. In accordance with the job description developed for this specialist, his duties will include:

- development of control schemes and prevention of unauthorized access to computer systems of the enterprise;

- control over the correct operation of all software (specialized, applied, general) on all computers of the enterprise;

- provision safe operation personal computers by employees of the enterprise;

- performance of all work on programming accounting and tax accounting.

If there is a software engineer on the staff, the enterprise will be able to refuse the services of the enterprise serving it. Of course the cost of wages an employee of the enterprise will exceed the previous costs by about 1000.00 -1200.00 hryvnias per month, but these will be justified costs. This innovation will allow to maintain a high level of providing the enterprise with computer and office equipment.

3 - First of all, it is necessary to create an e-mail address at the Tavrida SE that would allow the exchange of information with all external users of interest to us. This innovation does not require any financial costs from the side of the enterprise, and this work can be done by a software engineer.

4 - An enterprise website must be created. This innovation does not require significant costs (maybe only for registration). However, this will provide an opportunity for the company to tell interested external users information about itself, about its activities, and about the prospects for the near future. This will attract new buyers and customers, investors, etc. The responsibility and responsibility for the creation and maintenance of this website will be assigned to the software engineer.

The complex of all of the above measures will bring the company to a new quality level. Of course, all these measures not only require significant financial costs, but are also very labor-intensive (it is necessary to spend not only labor, but also time for restructuring the accounting process). However, these will be justifiable costs that will pay off in the near future due to the high efficiency of daily work not only of the accounting staff, but also of all departments of the enterprise and employees as a whole.

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Case Study Report

Report on the production practice of a third-year student of the Accounting and Finance Faculty who completed the practice of financial accounting at the Closed Joint-Stock Company agricultural firm "Chernomorets", Bakhchisarai district, s. Corner, st. Lenin. 68

The head of practice from production is the Chief Accountant.

1. Brief organizational and economic characteristics

2. Organization and statement of accounting:

2.1. Accounting for cash and credit funds;

2.2. Accounting for settlement operations;

2.3. Accounting for animals and inventories;

2.4. Accounting for fixed assets and intangible assets;

2.5. Accounting for labor and calculations for its payment;

2.6. Accounting for income, expenses and financial results;

2.7. Capital accounting;

2.8. Accounting (financial) statements

Applications

Conclusion of a report on accounting practices.

The production practice in accounting was successfully completed in the accounting department of the ZASO agrofirm "Chernomorets".

ZASO agricultural company "Chernomorets" is engaged in the cultivation of agricultural products.

ZASO agrofirm "Chernomorets" is a developed agricultural enterprise, where new technologies are being introduced.

At ZASO agrofirm "Chernomorets" correctly and well organized financial and economic activities. Which in turn has a positive effect on the financial results of the enterprise.

The accounting administrative apparatus at the company works as it should, that is, accounting (financial) statements are compiled in a timely manner, and at the appointed time, the reports are submitted to the higher authorities. And settlements with third parties are made in stipulated by the contract deadlines.

At ZASO agrofirm "Chernomorets" the accounting system is automated, that is, the company introduced computer program accounting on the basis of "1C: Accounting." The only exception is the grocery warehouse in the dining room.

Thus, we can conclude that the accounting at the enterprise is carried out efficiently.

ZASO agricultural firm "Chernomorets" can be offered to constantly improve the skills of employees as administrative staff, and just acting. More often send company personnel on business trips, both within the country and abroad.

The full report of the accounting practice must be downloaded.

Download full report of Accounting Practice Report - Accounting Practice Report

Report on the practice of an accountant in an enterprise, example

Conclusions and proposals of the report on the practice of an accountant in the enterprise

As a result of practical training in CJSC “Crimea-Aromat” I studied the features of the organization and accounting at the enterprise, the procedure for storing documentation, conducting inventories. With the help of accountants, I gained practical skills in compiling financial and statistical reporting forms, working in the Parus-Enterprise software environment, and studied the state of the enterprise’s computer base and the degree of automation of accounting work.

As a result of studying the economic condition of the enterprise, I determined positive trend its development. The company is increasing agricultural land, livestock, gross and marketable products, and increasing fixed assets. According to the results of the last two years, the enterprise operates with profit and increases the level of profitability of sales of its products.

Accounting at the enterprise is conducted by an accounting service led by a chief accountant. The main internal document on the organization and maintenance of accounting at the enterprise is the order “On the organization of accounting and accounting policies of the enterprise”, which is drawn up in accordance with the requirements of the law. In the accounting department of the company there is a clear distribution of responsibilities between accountants, which are fixed by job descriptions and orders for the company. The company has developed internal regulatory documentation for the organization and maintenance of accounting. Accountants in CJSC “Crimea-Aromat” have an accounting or economic Education and extensive experience, rationally organize accounting work on their sites. The company writes out periodic accounting publications, accountants attend specialized seminars - this indicates the interest of the enterprise management in the quality of accounting.

However, after studying the organization of accounting at the enterprise, I can note a number of shortcomings. So, the working chart of accounts developed at the enterprise, although it is convenient for use by the accountants of the enterprise, for some points (account 16, 18) does not correspond to the approved chart of accounts or has accounts that are not used by the enterprise. In my opinion, the chief accountant should finalize the working chart of accounts and bring it into compliance with the legally approved. It should also recommend that accountants of the enterprise undergo advanced training. For my part, I proposed to bring the workflow schedule approved at the enterprise into a more visual form - a table reflecting the movement of accounting documents, and gave an example of such a workflow schedule for accounting for the costs of crop production.

During the internship, I had the opportunity to study in detail the procedure for conducting an annual inventory, drawing up its results, the procedure for closing income and expense accounts. At the same time, I determined that inventories of some objects are carried out more often than prescribed by law. I think this indicates a good organization internal control at the enterprise.

As a result of practical training, I determined that financial, statistical and tax reporting compiled at the enterprise in accordance with the law. The financial statements are drawn up by the chief accountant, the tax accounts by his deputy, other forms are accountants and an economist. The statutory deadlines for reporting to external users are respected.

During the internship, I studied the internal regulatory documentation of the enterprise on accounting issues, checked its compliance with legislative and normative documents, tried to independently prepare forms of financial statements, reflect operations on accounts in accounting program. All this, undoubtedly, strengthened the knowledge I received in the learning process.

Having studied the state of the computer database of the accounting department of the Crimea-Aromat CJSC, I can conclude that there is a high degree of automation in the accounting work of accountants. Each accountant has a workstation connected to local area network, can print information from electronic media, if necessary, provide access to the Internet. When accounting, specialized programs “Parus-Enterprise” and BEST-zvit are used, which allow you to maintain reliable financial and tax accounting, to prepare reports.

In order to improve the organization of conducting cash transactions, ensuring control over the cash flow of the enterprise and reliable accounting, I have proposed a cash desk automation project of CJSC Krym-Aromat, which provides for the automation of the cashier’s workstation and the connection of his computer to the local network.

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Federal Agency for Education

State educational institution

higher professional education

"SYKTIVKAR STATE UNIVERSITY"

Faculty of Finance and Economics

Accounting Manufacturing Practice Program

Specialty: 080109 "Accounting, analysis and audit"

Form of study: full-time, part-time

Semester: 6

Duration: 4 weeks

Final control: differentiated classification

Syktyvkar 2009

Program approval and approval sheet

The practice program is based on the State Educational Standard of Higher Professional Education and the curriculum of specialty 080109 "Accounting, analysis and audit"

Compiled by the practice program:

Senior Lecturer _____________ E.L. Dmitrieva

Program reviewed and approved

at a meeting of the department of accounting and audit

Head of the Department, Ph.D., Associate Professor __________ S.V. Bochkova

Reviewers Information:

Slastikhina Lyubov Vasilievnat - Ph.D., Associate Professor, Head. Department of Accounting, Analysis, Audit and Taxation of Syktyvkar Forest Institute

Ilyina Luiza Ivanovna - Ph.D., Associate Professor, Head. pulpit department. accounting, analysis and audit of the Syktyvkar branch of Moscow University of Consumer Cooperation.

1. General part

1.1 the Purpose and objectives of the manufacturing practice in accounting

Manufacturing practice in accounting is the final stage in the student's study of financial accounting and accounting management accounting. For practical training, students who have fully completed the curriculum of theoretical training are allowed.

The purpose of manufacturing practice in accounting is to consolidate theoretical knowledge in financial accounting and accounting management accounting.

To achieve this goal it is necessary to solve the following tasks:

to study the regulatory framework governing accounting in the organization;

get acquainted with the activities of a commercial organization;

to study the accounting policies of the organization and the organization of accounting;

study internal local organization documentsaffecting the organization of accounting (Regulation on accounting, collective agreement, regulation on bonuses, etc.);

familiarize yourself with the distribution of accounting responsibilities in the accounting department of an economic entity;

consistently in accordance with the program of practice get acquainted with each site accounting work, to master practical skills and assess the quality of accounting information generated for each unit, object of accounting, for individual business operations and processes, in general for an economic entity;

to form the content of the report on manufacturing practices in accounting.

In accordance with the curriculum, students studying in the specialty 080109 “Accounting, analysis and audit” practice in accounting for 6 semesters for 4 weeks.

The main objectives of manufacturing practice in accounting are:

systematization and deepening of theoretical and practical knowledge of accounting obtained at the university, the application of this knowledge in solving specific scientific and practical problems;

development of self-management skills, work and mastery of the research methodology when forming an assessment of the accounting organization of an economic entity;

collection, systematization, processing of factual material in accordance with the program of practice;

writing the content of the report on manufacturing practices in accounting.