1. Material costs: raw materials, materials, purchased components and semi-finished products, fuel, electricity, heat and power, etc.. Labor costs3. Costs for social benefits4. Depreciation
5. Other costs ( rent, interest on bank loans, taxes, etc.)
Classificationaccording to the primary economic elements, it allows to develop an estimate of the cost of production, in which: the overall need for material resources is determined; sum depreciation deductions fixed assets; labor costs; Other cash spending enterprise.
Other expenditures include expenses:
Associated with the provision for a fee for the temporary use of the company's assets;
Associated with the provision of rights for the fee arising from patents for inventions and other types of intellectual property;
Associated with participation in authorized capital other organizations;
Associated with the sale, disposal and write-off of fixed assets and other assets;
Interest paid by the firm for the received loans and loans;
Executions B. estimated reserves (for doubtful debts, under impairment of investments in securities), etc.
The mechanism of formation of financial results from the sale finished products (works, services). Characteristics of account 90 "Sales".
Organizations receive the bulk of profits from the sale of products, goods, works and services (realization financial result). Profit from the sale of products (works, services) is determined as the difference between revenue from the sale of products (works, services) in current prices without VAT and excise taxes, export duties and other deductions provided for by law Russian Federation, and costs for its production and sale.
The financial result from the sale of products (works, services) is determined by the account 90 "Sales". This account is intended to summarize information on income and expenses related to the usual activities of the organization, as well as to determine the financial result on them.
The main features of 90 accounts is the following:
It closes not by the results of each quarter, but at the end of the year when the balance of the balance;
At the debit of the account, all costs are reflected, on the loan - all income (revenue).
This account reflects, in particular, revenue and cost of:
Finished products, semi-finished products of own production and goods;
Work and services of industrial and non-industrial nature;
Construction, assembly, design and survey, research, etc. work;
Communication services and for the carriage of goods and passengers;
Freight forwarding and handling operations;
Providing for a fee for temporary use (temporary possession and use) of its assets under the lease agreement, providing rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property, participation in the authorized capital of other organizations (when it is the subject of the organization of the organization ) etc.
The amount of revenue from the sale of products, goods, performance of work, the provision of services, etc. It is reflected on the loan of account 90 "Sales" and the debit of account 62 "Calculations with buyers and customers." At the same time, the cost of sold products, goods, works, services, etc. is written off the loan of accounts 43 "Finished products", 41 "goods", 44 "sales costs", 20 "main production" and others. In the debit of account 90 "Sales" .
In the debit of account 90, they write off the actual cost of production from the loan accounting accounts for the production costs. In those sectors where the actual cost of production is determined at the end of the year (crop production, etc.), during the year on account 90 write down the planned cost of products. At the end of the year, the deviation of the actual cost of products from the planned and the revealed deviation is written off into the debit of account 90 from the loan accounting accounts for product production costs.
In organizations carrying out retail trade and leading accounting of goods at prior prices, on the loan of account 90 "Sales" reflects the sale of goods sold (in correspondence with accounting accounts money and calculations), and by debit - their accounting value (in correspondence with the score of 41 "goods") with simultaneous reversal of the amounts of discounts (capet) relating to the goods sold (in correspondence with the account 42 "trade markup").
By account 90 "Sales" subaccounts can be opened:
90-1 "revenue";
90-2 "Sales cost";
90-3 "Value Added Tax";
90-4 "excise";
90-9 "Profit / loss from sales".
On subaccounts 90-1, 90-2, 90-3, 90-4, respectively, received revenue from the sale of products, the cost of sold products, accrued VAT and excise taxes.
Organizations - Export duties payers can open 90-5 export duties to account 90-5 to account for export duties.
Subaccount 90-9 "Profit / loss against sales" is intended to identify financial results from sales for the reporting month.
Records on subaccounts 90-1, 90-2, 90-3, 90-4, 90-5 produce cumulative during the reporting year. Monthly comparing the total debit turnover on subaccounts 90-2, 90-3, 90-4, 90-5 and loan turnover on subaccount 90-1 determine the financial result from sales for the reporting month. The revealed profit or loss is debited by final wiring with subaccount 90-9 to 99 "profit and losses". Thus, the synthetic accounting of the account 90 "Sales" is closed monthly and the balance has no balance at the reporting date.
At the end of the reporting year, all subaccounts opened to the account 90 "Sales" (except subaccount 90-9) are closed by internal records per subaccount 90-9 "Profit / Loss from Sales".
Analytical accounting on account 90 "Sales" leads for each type of products sold, goods, performed works and services rendered, and if necessary, in other areas (by regions of sales, etc.).
In organizations, the subject of activity of which is to participate in the authorized capital of other organizations, expenses for ordinary species Activities are considered expenses, the implementation of which is associated with this activity. Expenses, the implementation of which is associated with the provision of a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations when it is not The subject of the organization is related to other expenses. Expenses on ordinary activities are also considered to reimburse the cost of fixed assets, intangible assets and other amortized assets implemented in the form of depreciation deductions.
Revenues and expenses on ordinary activities
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For accounting and reflection purposes in accounting reporting The income and expenses of the Organization are divided into income and expenses on ordinary activities and other income and expenses. About what applies to income from ordinary activities, as well as on the features of accounting for expenses on ordinary activities, we will describe in our consultation.
Costs for ordinary activities
Main costs are expenses directly related to technological operations Production of products - raw materials and basic materials, auxiliary materials, remuneration of production workers, depreciation, etc. Overhead costs for their role in the production process, i.e.
its essence, similar to indirect costs, because They are associated with the organization, service and management of production as a whole.
Attention
They consist of general production and general expenses. These costs are distributed between certain types of products in proportion to direct costs or the main wage of production workers.
It should be noted that in the industries producing homogeneous products (coal, oil, gas, electricity), all expenses are basic and overheads - are included in the cost of production as direct costs.
Expenses (costs) of the organization
And vice versa, in the oil refining, chemical, color and some other industries, where several types of products are produced from one type of raw materials, the main costs are distributed between certain types of products not directly, but indirect; Depending on the participation in the production process - on production and non-manufacturing (commercial) costs. Production costs are the costs that are associated with the production of a separate type of product or its entire combination.
Commercial is the costs that are associated with the sale of products. - Depending on the coverage of the plan - on the planned and non-planned (marriage, sanctions, i.e. penalties, penalties, etc.).
In addition, the cost element (with some restrictions) includes accruals under contracts voluntary insurancewhich an organization may conclude with insurance organizations in favor of their employees. Depreciation as an economic element of costs includes the amount of depreciation on fixed assets, as well as other non-current assets for which such deductions are provided.
More details are depreciated accruals will be discussed below. Other costs include the costs associated with the main activity of the organization, not included in the elements listed above.
It allows you to identify the effect on the cost of production. A number of factors: - change in production; - Losses from marriage; - Easy, etc. In addition to marked groups, costs are classified for other features.
For example, depending on the method of attributing the cost of the cost of production (works, services) - they are divided into direct and indirect. Direct costs are the costs directly related to the production of individual products and relate to their cost directly.
Indirect costs are the costs that are associated with the organization and production management and refer to the activities of the enterprise as a whole, i.e. They cannot be directly attributed to the cost of a separate type of product.
Row "Costs for normal activities"
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5.2. Costs for ordinary activities
Cost material resources It is reflected in the prices of their acquisition without accounting VAT and regardless of the moment of actual payment. The material costs also include losses of material resources within the limits of natural loss. Of material costs The cost of return waste is deducted. The size of material costs in the write-off of raw materials and materials is determined by one of the following methods of evaluation: - at the cost of a unit of stocks; - by average cost; - at the cost of the first time of acquisitions (FIFO). Labor costs include the salary of employees of the organization and other accruals to employees in monetary and natural form associated with the execution of them labor duties (including premiums and vacation). Social deductions include compulsory accruals for employee wages - insurance premiums.
Expenditures on ordinary activities Examples
Elemental cost planning is carried out through the preparation of estimates for the cost of production and sales of products. Estimation costs for the production and sale of products is a planned document, which is a consolidated plan for all the costs of the organization for the upcoming period of production and financial activities. It defines the total amount of production costs by types of resources used, production activities, enterprise management levels, etc. Expected articles. Depending on how correctly the costs of production and sales are determined, depend: - the amount of profit; - the level of profitability of production; - the magnitude of wages of workers and employees; - Compliance of the calculated (planned) indicators of the actual.
Analysis of expenses on ordinary activities Example
Expenditures on ordinary activities are also considered to reimburse the cost of fixed assets, intangible assets and other amortized assets carried out in the form of depreciation. Costs for ordinary activities are formed from: costs for the acquisition of raw materials, materials, goods and other material and industrial stocks; processing costs (refinement) of material and production reserves for the production of products, performance of work and the provision of services; expenses for the sale of products (works, services) and goods; Expenses for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, management costs, etc.
In accounting, costs are recognized according to the rules that are spelled out in the Regulation accounting "Organization's expenses" (hereinafter - PBU 10/99). This document was approved by the Order of the Ministry of Finance of Russia of May 6, 1999 No. 33N.
In the fall, the Ministry of Finance of Russia issued two orders at once, which made changes in 13 accounting provisions, including in PBU 10/99. As well as account plan and profit and loss statement (Form No. 2). We are talking about orders of September 18, 2006 No. 115n and No. 116n. Both of them are called "On Amendments to Regulatory Legal Acts on Accounting". Order No. 116n was registered in the Ministry of Justice October 24, 2006 No. 8397. Order of the Ministry of Finance of Russia No. 115n is recognized as not in need of registration. Officials from the Ministry of Finance of Russia changed the classification of income and expenses. Applying new rules need already from reporting for 2006. We will talk about it a little later.
PBU 10/99 apply legal entities created in accordance with the legislation of the Russian Federation. Its requirements should be guided by all commercial organizations (except credit and insurance), as well as non-commercial organizations (Besides budgetary institutions) who recognize income from entrepreneurial and other activities.
1.1. Classification of expenses
PBU 10/99 gives the concept of expenses and establishes a list of disposal assets that are not recognized by expenses.
The expenses of the organization recognizes the decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of obligations leading to a reduction in the capital of this organization, with the exception of contributions by decision of the participants (property owners).
The concept of assets is interpreted in relation to IFRS. In the terms of the term IFRS assets - these are resources controlled by the company as a result of past events, from which economic benefits are expected in the future.
In domestic practice, the asset is always considered as the "left side" of the balance sheet, in the sections and articles of which are non-current and revolving assets.
In PBU 10/99, it is defined which disposal of assets cannot be recognized by the costs of the organization. This is the disposal of assets related to:
- acquisition (creation) of non-current assets (fixed assets, unfinished construction, intangible assets, etc.);
- deposits in authorized (share) capital of other organizations, acquisition of shares joint stock companies and other valuable papers not for the purpose of resale (sales);
- Commission agreements, agency and other similar agreements in favor of the Committee, principal, etc.;
- preliminary payment of material and other values, works, services;
- advances, deposits to pay material and other values, works, services;
- repayment of the loan, loan obtained by the organization.
All of the above cases of disposal of assets are payment. From this list it is clear that expenses do not include the costs of an organization associated with capital and financial investments. In PBU 10/99, we are talking about the rules related to current costs (by defining the law "On Accounting"). In this regard, it can be concluded that the costs of working on the construction of an object with an economic way also cannot form the costs of the organization.
Classification of expenses. Depending on the nature, the conditions for the implementation and activities of the organization costs are divided into:
1) costs for ordinary activities;
2) Other expenses.
Expenditures on ordinary activities are reflected in the debit of accounts:
- 20 "Basic Production";
- 21 "Semi-finished products of their own production";
- 23 "Auxiliary Production";
- 25 "general production costs";
- 26 " General running costs»;
- 28 "Marriage in production";
- 29 "servicing production and farms";
- 44 "Sale expenses", etc.
Then, after closing the accounts and the corresponding distribution, they are reflected in the debit of account 90 "Sales".
Other expenses are reflected in the debit of account 91 "Other income and expenses" (subaccount 2 "Other expenses"). From the new year on account 91, extreme expenses will also be taken into account. Recall: until 2007, they were reflected in the account 99 on the debit of account 99 "Profit and losses".
1.2. Costs for ordinary activities
Expenditures on ordinary activities are the costs associated with the manufacture and sale of products, acquisition and sale of goods. These include expenses, the implementation of which is associated with the performance of work.
According to such activities as the delivery of property for rent. Providing rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property and participation in the authorized capital of other organizations are given the rules for their accounting as expenses on ordinary activities or operating expenses. The organization independently for accounting purposes establishes where they are attributed depending on the activities of the nature of expenses, size and conditions of implementation.
PBU 10/99 shows one digression from determining the concept of costs. Reimbursement of fixed assets, intangible assets and other amortized assets of the Organization, carried out in the form of depreciation deductions are equal to expenses on ordinary activities.
Expenditures on ordinary activities are divided into two parts:
- expenses related to the acquisition of raw materials, materials, goods and other material and industrial stocks;
- expenses arising directly in the process of processing (refinement) of material and industrial stocks for the production of products, performance of work and the provision of services and their sales, as well as sales of goods. These are the costs of maintaining and operating fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, management costs, etc. When forming expenditures on ordinary activities, they must be grouped into the following elements:
1) material costs;
2) labor costs;
3) deductions for social needs;
4) depreciation;
5) other costs.
For management purposes in accounting, expenditures on costs are organized. The list of costs is established by the organization independently in accounting policies.
In accordance with PBU 10/99, commercial and managerial expenses can be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses on ordinary activities. That is, these expenses taken into account in the accounts of 26 "general expenses" and 44 "Sale expenses", one month can be written off in the debit of 90 sales accounts.
If the company did not earn anything in the reporting period, but carried out management costs, to write them off from account 26 "General expenses" to account 20 "Basic production". After all, this account is also closed, and the residue shows the cost of incomplete production. In the absence of such, its assessment cannot be reflected.
In the debit of 90 accounts, generality costs will also be written off. Indeed, in the absence of revenue from sales (income on ordinary activities), the cost of sales cannot be formed.
Therefore, general expenses can be written off on other expenses that are not related to production and implementation - at the expense of 91 "other income and expenses" or include them in the organization's losses - on the debit of account 99 "Profit and losses". The corresponding amounts will fall into strings 100 "Other operating expenses" or 130 "non-engine costs".
Expenditures on ordinary activities are accepted for accounting in the amount calculated in monetary terms of equal payment in cash and other uniforms or values accounts payable.
If the payment covers only part of the recognized costs, the costs adopted for accounting accounting are defined as the amount of payment and payables (in terms of not covered by payment).
1.3. other expenses
Other expenses are:
- expenses related to the provision of temporary use (temporary possession and use) of the organization's assets;
- costs associated with the provision of rights for the fee arising from patents for inventions, industrial designs and other types of intellectual property;
- expenses related to the sale, disposal and other write-off of fixed assets and other assets other than money (except foreign currency), products, products;
- interest paid by the organization for providing it in the use of funds (loans, loans);
- expenses associated with the payment of services provided by credit institutions;
- deductions to evaluation reserves created in accordance with the rules of accounting (reserves for doubtful debts, under impairment of investments in securities, etc.), as well as reserves created in connection with the recognition of conditional facts economic activity;
- fines, penalties, penalties for violation of the terms of contracts;
- losses of past years recognized in the reporting year;
- Amount accounts receivableon which the time has expired of limitation, other debts, unreal for recovery;
- the amount of assets's markup (except for the amount of markdowns of fixed assets - in accordance with PBU 6/01);
- transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for the exercise of sports events, recreation, entertainment, events of cultural and educational nature and other similar activities;
- Other other expenses.
Among other other expenses, you can allocate the following (PBU 15/01):
- negative coursework and sums relating to payments due to payments on loans and loans obtained and expressed in foreign currency or conditional monetary unitsgenerated from the moment of accrual interest under the terms of the contract to their actual repayment (transfer);
- additional costs made in connection with obtaining loans and loans, issuance and placement of borrowed obligations;
- Amount budget fundsrecognized as income in the past years, but to be returned in the prescribed manner in accordance with PBU 13/2000.
List of other expenses open.
Account 91 "Other income and expenses" summarizes other income and expenses. The accounts may open the following subaccounts:
- 91-1 - other incomes;
- 91-2 - other expenses;
- 91-9 - balance of other income and expenses.
According to the loan of subaccount 91-1, other income is reflected:
- receipts from the rental of assets and participation in the statutory (share) capital of other organizations;
- Return waste (materials, inventory and household supplies, special equipment, overalls at market value at the date of write-off of assets) and revenue from sales of fixed assets and other assets other than money;
- receipts from operations with Tara;
- interest on obtaining loans and loans;
- penalties, penalty, penalty for receipt;
- gratuitous arrivals;
- Profit of past years, identified in the reporting year;
- the amount of accounts payables with an expired limitation period;
- positive coursework differences;
- Other operating or non-engine income.
The debit of subaccount 91-2 reflects other expenses:
- expenses from the rental of assets and participation in the statutory (share) capital of other organizations;
- the residual value of assets for which depreciation is accrued and actual cost other assets written off by the organization;
- sales costs, with the disposal and other write-off of fixed assets and other assets other than cash;
- expenses from operations with tarah;
- interest on payments and loans;
- payment of bank services;
- Penalties, penalty, penalties to payment;
- expenses for the maintenance of fixed assets on conservation;
- compensation for losses for claims;
- loss of past years identified in the reporting year;
- deductions to reserves to accounts 14 "Reserves for lower cost material values", 59" Impairment reserves financial investments", 63" Reserves for doubtful debts ";
- the amount of receivables with an expired limitation period;
- Negative coursework differences;
- legal costs;
- Other operating or non-engine costs.
Before making changes, extraordinary income and expenses were taken into account in account 99 "Profit and losses". And operating and non-engine income and expenses were reflected in one account - 91 "Other income and expenses". Since 2007, other income and expenses now do not have to be divided into operational, non-engineering and emergency, they will all be reflected in the account 91. This is provided for by the Order of the Ministry of Finance of Russia No. 115n.
Account 91 "Other revenues and expenses" corresponds to a loan with accounting accounts, cash, inventory and other debits - with accounting accounts for inventive material values, costs, calculations, etc.
At the end of each month, by comparing the turnover on the loan of subaccount 91-1 and the debit of subaccount 91-2, the financial result is determined by all operations and one record is debited on account 99 "Profit and losses" in correspondence with subaccount 91-9 "Balance of other revenues and expenses ", while the account of the account 91" Other income and expenses "during the year is not closed during the year, although the balance in the account of 91" Other income and expenses "is absent at the end of the month. Subaccounts 91-1 and 91-2 are closed only by the final records of December for subaccount 91-9.
At the beginning of the new reporting year, the account 91 "Other income and expenses" balance does not. Analytical accounting is carried out on subaccounts 91-1 and 91-2 - by type of income by the corresponding PBU 9/99 and types of expenses by the corresponding PBU 10/99. At subaccount 91-9, analytical accounting is not conducted. Accounting is organized in monetary terms.
Currently, 91 subaccounts "Other income" and "Other expenses" are opening a subaccount of the second level "Operating income", " Operating expenses"," Non-revenue income "," non-deactive expenses ". Extraordinary income and expenses are written off at the expense of 99.
By the end of the year, accountants can apply the old order. However, no one bothers already to apply new rules. That is, to take into account the extraordinary income and expenses on account 91, and not on account 99. And all other income and expenses reflect on some of the second-level sub-accounts open on account 91. For example, you can use the subaccount provided for operating income and expenses . That is, not to distribute operational and non-engine income and expenses on subaccounts.
Since the new year, the organization will not have to lead 91 separate accounting of operational and non-engine income and expenses, that is, to open the second-level subaccount. Emergency income and expenses to be reflected in the account 99 will not. Therefore, those organizations that traditionally add to the accounting policy have added an item on the classification of other income and expenses for operational, non-dealerization and emergency, do not need to do more.
In addition, claiming accounting policies for 2007, it is necessary to change the subaccount in the work plan of the accounts.
1.4. Recognition of expenses
Costs are recognized in accounting when compliance with the following conditions:
- consumption is carried out in accordance with a specific contract, the requirement of legislative and regulations, customs of business turnover;
- the amount of flow can be determined;
- There is confidence that as a result of a specific operation there will be a decrease in the economic benefits of the organization (in the case when the organization handed over the asset, or there is no uncertainty regarding the transfer of an asset).
If at least one of these conditions implemented in relation to any expenses carried out by the organization, then receivables are recognized in the organization's accounting accounting.
Depreciation is recognized as a consumption based on the magnitude of the depreciation deductions, determined on the basis of the value of amortized assets, the useful life and the methods of depreciation adopted by the organization.
Expenditures are subject to recognition in accounting, regardless of the intention to obtain revenue, operational or other income and on the form of consumption (monetary, natural and other).
Paragraphs 6.1-6.6 PBU 10/99 set the procedure for determining costs depending on the terms of the contract, if:
- the organization provided a commercial loan;
- instead of funds for payment for the goods (work, services), the organization transmits commodity and material values;
- the cost of goods (works, services) is expressed in conditional monetary units;
- Seller provided discounts (capes).
When paying acquired material and other values, works, services on conditions commercial loanthe deposits provided in the form of delay and installment payments, costs are accepted for accounting in the full amount of payables, that is, taking into account interest for a commercial loan.
The amount of payment and (or) payables on contracts providing for the fulfillment of obligations (payment) non-monetary meansdetermined by the value of goods (values) transmitted or subject to transmission by the Organization. The cost of goods (values) transmitted or to be transferred to the organization is established on the basis of the price, in comparable circumstances, the organization is usually determined by the cost of similar goods (values).
If the cost of goods (values) transmitted or to be transferred to the Organization is impossible to establish, then the amount of payment and (or) payables under contracts providing for the fulfillment of obligations (payment) by non-monetary means is determined by the value of products (goods) obtained by the organization. The cost of products (goods) obtained by the organization is established on the basis of the price, according to which similar products (goods) are purchased in comparable circumstances.
The amount of payment and (or) accounts payable is determined taking into account all the organizations provided according to the discount agreement (capet) and summion differences.
For the right and reliable determination of the financial result, income and expenses should be taken to accounting in the same method.
As a general rule, as when making accounting income accounting, expenses relate to the reporting period in which they took place, regardless of the time of the actual payment of cash and other form of implementation, that is, in full compliance with the permissions of the temporary definity of the facts of economic activity . In other words, expenses are determined by the method accrued.
Exception Made for organizations that have decided to apply in accounting cash method.
If the organization recognizes the revenue from the sale of products and goods, as the rights of ownership, use and orders to the delivered products, released goods, performed, the service provided, and after the receipt of funds and the other form of payment (on the cash method), then expenses They are recognized after the repayment of debt (on the cash method). For the first time, this rule was recorded in the standard recommendations for the organization of accounting for small business entities, approved by the Order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n.
PBU 10/99 introduced separate rules for recognizing expenses in Profit and loss statements.
The first rule is associated with the compliance of income and expenses or taking into account the relationship between the costs and receipts.
The second rule establishes the need for a reasonable distribution of costs between reporting periods, when the costs determine income during the reporting periods and the relationship between income and expenses cannot be determined clearly or is determined indirectly.
The third rule of cost recognition in the profit and loss statement states, which is subject to recognition regardless of the previous rules, expenses recognized in the reporting period when it becomes a certain non-receipt of economic benefits (income) or assets.
It is noted that expenses should be recognized in the income statement, regardless of how they are accepted for the purpose of calculating the taxable base.
1.5. Gains and losses report
Changes in PBU 9/99 and 10/99, of course, could not but influence the form of a profits and loss statement (form No. 2). It was approved by the Order of the Ministry of Finance of Russia of July 22, 2003 No. 67n. The amendments to this document were made by the Order of the Ministry of Finance of Russia of September 18, 2006 No. 115n.
1.5.1. General Rules for Filling Report and Loss Report
1. All data is given by the incremental result from the beginning of the year. Column 3 reflects the data for 2006, and in Count 4 transfer data for the previous year from the Count 3 of the Profit and Loss Statement for 2005.
It is possible that the data for the same period last year will be incomparable with data for reporting period. This situation arises in the case of changes to the organization's accounting policies, legislative and regulatory acts on accounting. To properly compile a profit and loss statement, you need to adjust the indicators for last year. And in explanations to accounting balance and the report on profit and loss to indicate that the data over the past year is changed and why.
We add that in the income statement, compiled in 2006, organizations should show data over the past year. The data are taken from Form No. 2 for 2005. It is clear that in last year's operating report, non-engineering and extraordinary income and expenses were indicated in separate lines. Therefore, the specified amounts of income and expenses need to be folded, the total result is in column 4 "for the same period of the previous year" line 090 (other incomes) and rows 100 (other expenses).
2. If any indicator is deducted or it has a negative value, then it should be specified in parentheses.
3. Revenues and costs are represented by deployed, and customary can be carried out only if it is provided for by the legislation on accounting.
4. All rates of profit and loss reports are encoded in accordance with the order of the State Statistics Committee of Russia and the Ministry of Finance of Russia dated November 14, 2003 No. 475 / 102n.
5. All types of income and expenses that are essential should be presented separately (paragraph 11 of the Accounting Regulations "Accounting Reporting of the Organization" (PBU 4/99), approved by the Order of the Ministry of Finance of Russia of July 6, 1999 No. 43N).
Profit and loss report consists of two tables. In the first table, on the basis of its income and expenses, the organization calculates the net profit obtained during the reporting period. And the second table provides decryption of individual profits and losses during the reporting period.
The income statement indicates several profit indicators:
- gross profit;
- Profit (loss) from sales;
- Profit before tax;
- net profit.
To obtain a gross profit indicator, I need to revenue from sales of products (goods, works, services) to reduce the cost of this product (goods, works, services):
Reducing gross profits on the amount of commercial and management costs, we will receive a profit or loss of sales.
Profit before tax is formed after the profit or loss of sales we will increase the amount of other and non-dealer income and expenses.
Excluding from profit before taxation amount of income tax, we get pure profits.
Net profit \u003d Profit before tax - income tax
1.5.2. Section "Revenues and expenses on ordinary activities"
Row 010 "Revenue from the sale of goods, products, works, services"
The line 010 reflects the income of the enterprise from ordinary activities - the credit turnover of 90 "Sales" subaccount 1 "revenue" minus value added tax, excise taxes and export duties.
Enterprises - product manufacturers reflect on this line the cost of finished products sold to customers.
Trade organizations should show the corrupt value of the goods implemented.
Enterprises operating or providing services indicate the cost of work performed or services rendered, which are confirmed by acceptance acts.
Intermediary enterprises reflect on this line only the sum of their mediation remuneration.
The revenue from the implementation may indicate income from renting property of the organization, from participation in the authorized capital of other organizations and licensed payments for the use of intellectual property. But only provided that the receipt of these income is the main activity of the enterprise.
If an enterprise has several types of activities, it is necessary to decipher the total amount of revenue. To do this, it is necessary to include additional lines (011, 012, etc.) and specify the revenue from each type of activity provided that it is essential.
Row 020 "Cost of goods sold, works, services"
Row 020 reflects the cost of sold goods, products, works, services. The indicator must be indicated in parentheses.
Production enterprises reflect on this line all expenses that relate to the cost of production, implemented buyers. In other words, the turnover of the debit of the account 90 "Sales" subaccount 2 "cost of sales" and a credit of account 43 "Finished products" or 45 "goods shipped".
If the organization uses for accounting for the cost of production of 40 "Production (works, services)", then the amount of excess of the actual cost of issued products, handed over works or services rendered over their regulatory (planned) cost increases data on line 020.
Organizations and services that perform work and providing services indicate a line 020 costs associated with the performance of work or the provision of services that are implemented in the reporting period.
Enterprises that provide intermediary services are reflected in line 020 costs of the costs that they suffered when implementing intermediary activities.
Trade organizations indicate this line purchased value of the goods sold. If the trade organization keeps accounting of goods in purchased prices, then on line 020 you need to specify the turnover of the debit of account 90-2 and the credit of the account 41 "goods" (45 "goods shipped").
At enterprises retail Goods are taken into account, as a rule, at prior prices. It is possible to determine the purchase value of the goods implemented as follows. The turnover of the account of the account 90-2 and the credit of the account 41 "Goods" (45 "goods shipped") need to be reduced by turnover on the debit of account 90-2 and the loan of the account 42 "trade markup", which is made by the "Red Storn" account.
The main activity of the enterprise may be transferred to the rental of its property or rights to use intellectual property. In this case, for this line, they indicate the costs of these activities.
If an enterprise performs several activities, the cost of production (goods, works, services) must be specified separately by lines that are introduced additionally (021, 022, etc.).
Row 029 "Gross Profit"
The data that is given on this line is the difference between the indicators reflected in the first two line lines (string 010 - line 020). If a negative result (loss) is obtained, it must be specified in parentheses.
Row 030 "Commercial expenses" on line 030 must be specified:
· manufacturing enterprises - expenses that are associated with the sale of products;
· Trading organizations - circulation costs.
To fill this line, it is necessary to use a turnover on the loan account 44 "Sales for sales" in correspondence with a score of 90 subaccount 7 "Commercial expenses".
The commercial includes the following types of expenses:
- to pay for the remuneration of the intermediary organization for the provision of sales services;
- on the transportation of products to the destination;
- on loading and unloading work;
Organizations can write off commercial expenses in two ways:
- the entire amount of commercial expenses for a month can be included in the costs of ordinary activities, speaking them into the debit of account 90;
- Commercial expenses can be distributed between realized and unrealized products.
The organization must choose one of these methods and consolidate it in accounting policies.
Row 040 "Management Costs"
Trade organizations managerial expenses include the costs of circulation and take into account the account 44 "Sale expenses". Therefore, on line 040, trading organizations always put a downtr.
Production enterprises take into account the management spending on account 26 "general expenses".
These include the following types of expenses:
– wage administrative and management apparatus;
- payment of information, audit and consulting services;
- Rental fee for general-purpose premises;
- Amount of accrued depreciation and the cost of repairing fixed assets of management and general purpose.
The procedure for the write-off of general expenses depends on how the cost of finished products (works, services) is formed:
- at full production cost;
- in abbreviated cost.
If the accounting of finished products (works, services) is carried out in abbreviated cost, then the general costs are debited monthly into the debit of the account 90 "Sales" subaccount 2 "Cost of sales". In this case, the sum of general expenses for the reporting period will be listed on line 040.
If the finished products (work, services) are accounted for in full production costs, then the general costs are debited monthly into the debit of account 20 "Basic Production", 23 "Auxiliary Production", 29 "servicing production and farms" and are included in the cost of finished products (works , services). In the profit and loss statement, general expenditures are reflected in the cost of production costs (works, services) on line 020 "Cost cost".
The selected method of the enterprise must consolidate in its accounting policy.
Row 050 "Profit (loss) from sales"
Row 050 reflects the financial result from the sale of products (works, services). Sales loss is indicated in parentheses.
1.5.3. Section "Other income and expenses"
Row 060 "interest to receipt"
This line shows the amount of interest that the organization must receive in the reporting period:
- for the use of funds that she transferred another organization or physical lick;
- for the use of funds that are on the account of the Bank;
- on bonds, deposits, state securities, shares, bonds, promissory bills, etc.
The amounts of such income are reflected on the credit of account 91 "Other income and expenses" subaccount 2 "Other expenses" in correspondence with accounts:
- 51 "Settlement accounts";
- 52 "Currency Accounts";
- 55 " Special accounts»;
- 73 "Calculations with staff for other operations" subaccount 1 "Calculations for loans provided";
- 76 "Calculations with other debtors and creditors" subaccount 3 "Calculations for dividends and other incomes".
Please note: interest on a commercial loan, which is associated with the sale of goods (works, services), should not be specified on line 060. They are included in the revenue from the sale of products (goods, works, services) and are reflected in line 010.
Row 070 "interest to payment"
This line reflects the amounts of interest that the enterprise must pay for loans and loans in the reporting period. The amount of such expenses is reflected in the debit of account 91 "Other income and expenses" subaccount 2 "Other expenses" in correspondence with accounts:
- 66 "Calculations for short-term loans and loans";
- 67 "Calculations on long-term loans and loans."
Add: interest on loans and borrowings that are included in the cost of the acquired funds, intangible assets and logistical reserves, should not be specified on line 070.
On line 070, the indicator is written in parentheses.
Row of 080 "Revenues from participation in other organizations" This line reflects revenues from participation in the authorized capital of other organizations, including interest and dividends on securities.
Revenues OT. participation In the authorized capital of other enterprises and dividends on shares are reflected in accounting as their size declarations by the source of payment.
Row 090 "Other income"
Before making changes, operational and non-engineering income and expenses should be reflected in separate lines. Now we will have to decipher only separate species Other expenses. This is the percentages to get and pay. As well as income from participation in other organizations. All other expenses are now introduced into the rows 090 and 100. It can also be said about emergency income and expenses.
This line takes into account other income of the organization. These include:
- revenues from the sale and other write-off of fixed assets, intangible assets, materials, securities, foreign currency and other values \u200b\u200bof the organization;
- Profit that the organization received as a result of joint activities without education legal entity (under a simple partnership agreement), and remuneration for property transmitted in general ownership or use;
- funds that the organization received over the value of its initial contribution under the division of a simple partnership;
- revenues related to the provision of temporary use (temporary possession and use) of the organization's assets (under the lease agreement);
- revenues related to the provision of rights for the fee arising from patents for inventions, industrial designs and other types of intellectual property;
- fines, penalties, penalty for violation of the terms of contracts that the organization should receive in the reporting period by a court decision (obtained or recognized);
- part of the value of the assets obtained free of charge (including under the Darment Agreement), written off from the account on which the income of future periods is recorded;
- income into compensation for damages caused;
- the profit of past years, identified in the reporting year (such operations, as a rule, arise when correcting errors in accounting admitted in previous reporting periods);
- the amount of accounts payable, according to which the limitation period has expired, taking into account VAT;
- exchange differences;
- amount of accommodation assets that arise as a result of the revaluation of fixed assets;
- the property, which is revealed during inventory;
Row of 100 "Other expenses"
Row 100 are shown following expenses:
- expenses related to the provision of information for temporary use (temporary possession and use) of the organization's assets (under the lease agreement), rights arising from patents for inventions, industrial samples, and other types of intellectual property;
- costs associated with participation in the authorized capital of other organizations;
- Costs for the maintenance of canned production facilities;
- payment for services credit organizations;
- expenses related to the cancellation of production orders (contracts), the cessation of production, which did not produce products, with the maintenance of securities;
- taxes and fees that are in accordance with tax legislation paid at the expense of financial results (property tax, advertising tax);
- the residual value of the amortized assets and the actual cost of other assets written off by the organization;
- expenses related to the sale, disposal and other write-off of fixed assets and other assets;
- fines, penalties, penalties for violation of the terms of contracts that the organization must pay in the reporting period;
- expenses for the maintenance of production facilities and facilities on conservation;
- reimbursement of damages caused by the organization;
- losses of past years recognized in the reporting year (arise as a rule, when correcting errors in accounting admitted in previous reporting periods);
- deductions to reserves for impairment of investments in securities, under the reduction of the value of material values, for doubtful debts;
- expenses related to the consideration of cases in the courts;
- the amount of receivables at which the limitation period has expired, taking into account VAT, and other debts, unrealistic to recovery;
- exchange differences;
- the amount of mark-up assets that arise as a result of the revaluation of fixed assets;
- transfer of funds related to charitable activities to the exercise of sports events, recreation, entertainment, cultural and educational events and other similar activities;
- Amounts of VAT, payable to the budget for free of charge transmitted values;
Row 130 indicator is written in parentheses.
Section "Profit"
Row 140 "Profit (loss) before tax" On this line, the financial result (profit or loss) of the organization's activities for 2006 is shown. It is defined as follows. To profit (loss) from sales (line 050) adds: - percentages to obtain (string 060); - revenues from participation in other organizations (row 080); - Other income (line 090). Then, the amount received is subtracted: - interest to payment (string 070); - Other expenses (string 100).
Row 141 "Deferred Tax Assets"
This line reflects the difference between accrued and redeemed in the reporting period by deferred tax assets (it).
To fill this line, it is necessary from the value of the debit turn on the account 09 "deferred tax assets" to subtract the amount of credit turnover on this account.
It is possible that the result will have a negative value. In this case, do not forget to specify it in parentheses.
Row 142 "Deferred Tax Obligations" This line reflects the difference between accrued and redeemed in the reporting period by deferred tax liabilities (it).
To fill this line, it is necessary from the loan turnover of 77 "deferred tax liabilities" during the reporting period, to subtract the amount of debit turn on this account. In the event that the result is a negative indicator, it must be specified in parentheses.
Row 150 "Current Profit Tax"
The line 150 reflects the amount of income tax, which is subject to pay to the budget for the reporting period (TNP). It is calculated by adjusting the conditional cost of income tax by permanent tax obligations (assets) and postponed tax assets and obligations:
Tnp \u003d ur (or - d) + pnto - pna + it is it
where the UD (UD) is a conditional consumption (conventional income) for income tax, which is determined by multiplying accounting profits or a loss (indicator on line 140) at the income tax rate.
The indicator on line 150 must comply with the amount of income tax, which is reflected in line 250 of Section 02 Tax Declaration on income tax for 2006.
Row 190 "Net profit (loss) of the reporting period" To fill out this line, a profit (loss) is required before tax (line 140) increase the amount of deferred tax assets (line 141), and then reduce the deferred tax liabilities (line 142) And the current income tax (line 150).
PE \u003d PR / UB + it is - it is TNP
CJSC "October" is engaged in the production and trade of food products. Separate divisions There is no organization. In addition, the organization is part of its area for rent. In order of accounting policies, CJSC OCTOBER has a criterion of existence at a level of 5 percent. Commercial expenses The organization does not distribute between the implemented and unrealized products, and write off everything in the reporting period immediately.
The activities of JSC "October" for 2006 and the same period last year are shown below.
The share of revenues from the delivery of property for rent in the total amount of revenues exceeds the index of materiality, 5 percent of the total income - 5.67% (1,500,000 rubles :: 26 500,000 rubles). Therefore, in the report, the Accountant CJSC "October" has deciphered income and expenses on both activities.
As for 2005, there are no amount issued by the established criterion - 5 percent of the total income. The share of rental revenues was 3.74% (700,000 rubles :: 18,700,000 rubles). Therefore, last year only income from production detailed. Rental income and expenses will be shown as part of other operating income and expenses.
In 2006, commercial expenses amounted to 2,200 rubles, and last year they were equal to 1,830,000 rubles. Management expenditures at the October CJSC amounted to 1,400,000 rubles, respectively. and 1 130,000 rubles.
Thus, the total gross profit of the company for 2006 (Row 029) will be 9,700,000 rubles. (26 500 000 - 16 800 000), and profit from sales (line 050) - 6,100,000 rubles. (9 700 000 - 2,200,000 - 1,400,000). Similar indicators over the past year amounted to 6,700,000 rubles, respectively. (18,000,000 - 11,300,000) and 3,740,000 rubles. (6 700 000 - 1 830 000 - 1 130 000).
For 2006, OKTOBER CJSC listed interest 150,000 rubles. In addition, the company received 324,000 rubles. dividends. The amount of property tax per half - 118,000 rubles. The bank was listed for the services of 12,000 rubles. Other other expenses amounted to 925,000 rubles.
Last year, the organization did not take loans in the bank and did not receive dividends. Recall that in 2005 the company surrendered to the company. The income from these operations excluding VAT amounted to 758,000 rubles. This revenue was recognized as insignificant and assigned to other income. The cost of renting property is equal to 240,000 rubles. The sum of the accrued taxes that are paid at the expense of financial results, as well as the value commission remuneration The bank amounted to 112,000 rubles. Other other expenses - 670,000 rubles. Total expenses 1,022,000 rubles. (240,000 + 112,000 + + 670,000).
Emergency income and expenses from the company did not have anything or last year.
Consequently, the profit of the company before tax in 2006 (line 140) will be:
6 100 000-150 000 + 324 000-118 000 - 12 000-925 000 \u003d \u003d 5 219 000 rub.
Similar indicators last year amounted to:
3 740 000 + 758 000-240 000 - 112 000-670 000 \u003d \u003d 3,476,000 rubles.
And in this, and last year, the Accountant ZAO "October" used PBU 18/02. The amount of conditional fee for income tax for 2006 - 1,230,960 rubles. (5 129 000 rub. X 24%). Last year, for the same period, the amount of "accounting" income tax will be equal to 834 240 rubles. (3 476 000 rub. X 24%).
Information on postponed and permanent tax assets and liabilities for 2005 and 2006 is presented in Table:
Thus, in 2006, the amount of accrued deferred tax assets exceeded the amount of written off and redeemed. So, the difference must be added to the profits before tax. As for deferred tax liabilities, they were also accrued more than written off. Consequently, the difference will reduce profits. Current income tax (line 150) is equal to:
1,230,960 rubles. + 17 000 rubles. - 6000 rubles. + 46 000 rub. \u003d \u003d 1 287 960 rub.
Thus, net profit (Row 190) for 2006 will be 3,942,040 rubles. (5 219 000 + 17 000 - 6000 - 1 287 960).
For 2005, deferred tax assets are accrued more than written off and repaid. So, the difference in account 09 is added to profit before tax. Deferred tax liabilities are also accrued more than written off and repaid. Therefore, the difference between turnover on account 77 will reduce profits. The current income tax will be:
834 240 rubles. + 1000 rub. - 6000 rubles. + 24,000 rubles. \u003d \u003d 853 240 rubles.
Net profit for 2005 is 2,617,760 rubles. (3 476 000 + + 1000-6000 - 853 240).
GAINS AND LOSSES REPORT
(Base: p. 4, 5 PBU 10/99)
14.2.2. Management costs accumulated on the account 26 "generality expenses", at the end of each reporting period, as conditionally permanent are charged to the cost of sales (refer to the debit of account 90 "Sales", subaccount 90-2 "Cost cost").
(Base: paragraph 2 p. 9 PBU 10/99, instructions for applying an account plan (explanations to the account 26))
14.2.3. Costs for the storage of TMT (wages of warehouse workers, the amount of insurance premiums for compulsory social insurance, depreciation, repair and maintenance of fixed assets used in storage and movement of TMC, other expenses directly related to the storage of TMC), included in the value of material values, are distributed among the types of material values \u200b\u200bstored in the warehouse, in proportion to the value of these values.
(Base: para. 2 pp. "G" p. 226 Methodical instructions In accounting of material and industrial reserves, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n)
14.2.4. The costs recorded in the account 44 "Sale expenses" are debited monthly into the debit of account 90 "Sales", subaccount 90-2 "Sales cost", in full.
(Base: paragraph 2 of paragraph 9 of PBU 10/99, p.228 of methodological instructions on accounting of logistical reserves, instructions for applying an account plan (explanations to the account 44))
The amounts of insurance premiums paid by the organization in accordance with insurance contracts are included in the expenditure of future periods, followed by a uniform inclusion in the composition of current expenses during the term of the insurance contract.
(Base: paragraph 3 of paragraph 19 of PBU 10/99, instructions for the application of the account plan (explanations to the account 97), the letter of the Ministry of Finance of Russia dated January 12, 2012 No. 07-02-06 / 5)
Insurance loss amounts are included in other expenses of the organization at the date of occurrence (detection). Insurance refundsTo be obtained by an organization from insurers in accordance with insurance contracts, in full amounts are included in other income.
(Base: paragraph 13, 16, 17, 18 PBU 10/99, paragraph 7, 10.2 PBU 9/99)
The amounts of shortage and loss of valuables exceeding the norms of natural loss and stipulated in the amount of the values \u200b\u200bare included in other expenses of the organization at the date of occurrence (detection). The amounts of compensation for shortage and loss of damage, recognized by the guilty individuals or awarded to payment by the court, are fully incorporated on other income on the date of declaration of debt by the guilty person or on the date of entry into force of the court decision.
(Base: paragraph 16, 17 PBU 10/99, p. 7, 10.2 PBU 9/99)
15.1. When performing the conditions established in paragraph 5 of PBU 13/2000, budgetary funds are reflected in accounting as the emergence of targeted financing (account credit 86 "target financing") and debt on these funds (debit account 76 "Calculations with different debtors and creditors" ). As the appropriate funds are actually obtained, the corresponding amounts reduce the debt reflected in the account 76, and increase cash accounting accounts, capital investments etc.
(Base: para. 1 p. 7 PBU 13/2000)
15.2. The receipt of budget funds for financing already incurred costs is reflected using account 86 "target financing" in the same manner as the flow of budget funds to finance the upcoming costs.
(Base: p. 7, 10 PBU 13/2000, paragraph 7 of paragraph 6 of accounting status "Accounting policy of the organization PBU 1/2008, approved by order of the Ministry of Finance of Russia from 06.10.2008 No. 106n)
Financial statements
On this line of the report on financial results Organizations - small business entities reflect the value of recognized expenses on the usual types of activities that form the financial result of the reporting period (p.
P. 5, 7, 9 PBU 10/99). This indicator includes (Note 8 in Appendix N 5 to the order N 66N):
Sales cost;
Commercial expenses;
Management costs.
The fact that relates to expenses on ordinary activities, more see:
Section. 3.2.2.1 "What expenses form the cost of sold goods, products, works, services";
Section. 3.2.4.1 "What expenses are included in the composition of commercial";
Section. 3.2.5.1 "What expenses are managerial."
Attention!
If the organization is a small business entity (with the exception of issuers of publicly placed securities), revenue from the sale of products and goods is recognized not as the rights of ownership, use and orders for the delivered products released, and after receipt of payment, then expenses are recognized after paying Debt (p. 18 PBU 10/99).
What accounting data are used
when filling out the line "Expenditures on common activity"
The value of the indicator of the line "expenses on common activity" (for the reporting period) is determined on the basis of data on the total reporting period by the debit turnover of 90, subaccount 90-2 "Cost of sales", in correspondence with accounts 20, 23, 26, 29, 40, 41, 43, 44, etc. The indicator in question is indicated in parentheses.
The indicator of this line for the same reporting period of the previous year is postponed from the report on financial results for the reporting period.
Recall that the subjects of small entrepreneurship (except for issuers of publicly placed securities) have the right to reflect the consequences of changes in accounting policies promising, except in cases where other procedures are established by the legislation of the Russian Federation and (or) regulatory legal Act accounting accounting (p. 15.1 PBU 1/2008). Thus, comparative indicators (in previous years), reflected in the financial statements of these organizations, mandatory recalculation in connection with the change in accounting policies are not subject to. The retrospective recalculation of comparative indicators of accounting reporting is not made by small businesses (except for issuers of publicly placed securities) and in the event of a correction of the errors of past years identified after the approval of the accounting reports for reporting yearin which errors are made (p. 9, 14 PBU 22/2010).
The line "Costs on normal activity" is assigned code 2120, 2210 or 2220, depending on which component of this indicator has the greatest specific gravity - Sales cost, commercial expenses or management costs.
An example of filling string
"Costs for ordinary activities"
Indicators for subaccount 90-2 accounts 90 in accounting:
Fragment of the report on financial results for 2012
The indicator of the line "costs on normal activity" is:
for 2013 - 79,220 thousand rubles;
for 2012 - 87,966 thousand rubles.
The greatest share in the composition of the indicator has the value of the cost of sales ((79 219 990 rubles. - 860 342 rubles. - 6 345 970 rubles) / 79 219 990 rub. X 100% \u003d 91%). Therefore, the "cost-based costs" row is assigned code 2120.
Fragment of the report on financial results in Example 31 will look as follows.
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