The provisions of the enterprise's accounting policy are formed by the chief accountant or a person authorized to maintain accounting records. These provisions are formalized by order of the enterprise. According to Russian accounting standards, accounting policies must be updated for the next reporting year if changes have been made to them in the current year. If there are no changes, then issuing an order is not necessary.
The basic configuration of the 1C:Accounting 8 software package provides the ability to automatically fill out an order for an enterprise “On the provisions of accounting policies” with all the necessary applications.
Chief accountants of most domestic enterprises treat the development of accounting policies and the drawing up of orders for its adoption and further updating as routine work. Often their work on preparing an order comes down to copying standard provisions from the Internet. This approach rarely leads to any sanctions from inspection bodies, but it completely deprives managers of the opportunity to optimize the work of the accounting service in particular, and the entire enterprise as a whole.
Basic provisions for an accountant submitting reports for the 1st quarter of 2021
- Firstly, it is imperative to familiarize yourself with the new list of BCCs and download them.
- Secondly, it is impossible to avoid mistakes without knowing the exact deadlines for submitting financial statements in 2021.
- FSS benefits.
- It is required to confirm the main type of economic activity of the enterprise in the Social Insurance Fund service.
- And finally, you cannot do without understanding exactly what reporting documents should be provided to the statistical authorities as of the 1st quarter of 2021.
| Business transactions | Total score | Accounts that can be combined |
| Inventory accounting | 10 "Materials" | 10 "Materials" 07 “Equipment for installation” 11 “Animals in cultivation and fattening” |
| Accounting for costs associated with the production and sale of products | 20 "Main production" 44 “Sales expenses” | 20 "Main production" 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 28 "Defects in production" 29 “Service industries and farms” |
| Accounting for finished products and goods | 41 "Products" | 41 "Products" 43 “Finished products” |
| Accounting for receivables and payables | 76 “Settlements with various debtors and creditors” | 62 “Settlements with buyers and customers” 71 “Settlements with accountable persons” 73 “Settlements with personnel for other operations” 75 “Settlements with founders” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” |
| Cash accounting in banks | 51 “Current accounts” | 51 “Current accounts” 52 “Currency accounts” 55 “Special bank accounts” 57 “Translations on the way” |
| Capital Accounting | 80 “Authorized capital” 82 “Reserve capital” 83 "Extra capital" | |
| Accounting for financial results | 99 "Profits and losses" | 90 "Sales" 91 “Other income and expenses” 99 "Profits and losses" |
2. Do not use PBU 2/2008 under the name “Accounting for construction contract agreements”, put into effect by order of the Ministry of Finance in 2008.
3. Don't show it off. accounting for estimated, contingent liabilities and assets, do not create reserve amounts for future expenses, for example, for possible payment of vacation days to employees, payment of amounts for remuneration based on the results of the organization’s activities for the last calendar year, this may also include warranty service or repairs performed under warranty.
4. If there is no basic information, without understanding of which it is not possible to assess the financial condition or results of operations of the enterprise, accounting documentation should be generated in such a way that the reduced volume includes:
Form No. 1 – balance sheet, without which accounting essentially does not exist; a report that reflects all types of business activities, works and services during the current reporting period. 5. Reflect in the balance sheet and income statement values solely by category of items without listing detailed information on the accounts.
6. Leave information regarding related parties inaccessible in reporting documentation.
7. Do not provide information regarding the type of economic activity of the subject being terminated.
8. Describe in the accounting documentation the consequences that will follow changes in the accounting policies of the enterprise, which may have or have already had a certain impact on the financial condition of the business, have allowed new financial results to be obtained, or will still allow in the future.
9. Make corrections to mistakes made if they are of great importance for accounting. accounting of the previous year, identified later. In this case, a retrospective recalculation is not required.
10. Enter a list of primary accounting documentation. accounting, which are used to reflect the economic activities of the organization. Today there is no need to fill out absolutely all available ones; the law does not provide for this, so the entrepreneur is given the right to choose, having certainly received advice from tax officials before doing so. Only cash documents remain mandatory.
The list of primary documentation is drawn up and certified by the head of the company himself; a list of positions and specific individuals who can sign primary documents in the absence of the founder is also indicated here. All rights of these subjects are specified in part 1 of Article 7 and Article 9 of Law %402-FZ.
Commissioning
Adopted local regulations are subject to mandatory registration with assignment to them in the structural unit of the organization responsible for the implementation of office work, a serial number and an indication of the date of entry into force. Local regulations are put into effect within the period specified in the decision on their adoption (approval), and if this period is not specified, then on the next day from the date of their adoption (approval). Employees of the organization whose activities are subject to the local regulatory act must be notified of the adoption of acts. The form of the notification can be determined by the general requirements for the procedure for developing local regulations, or can be established by the local regulations themselves, for example, by posting a public announcement within three days from the date of adoption of this act, by announcing at a meeting of employees of a structural unit, by personal familiarization with a signature . Acts in respect of which the specified requirements are not met are considered invalid for those persons who were not notified accordingly. Changes, additions or repeals of local regulations are subject to mandatory registration in the same manner as the original document.
Accounting policies for accounting tasks
The accounting policy for solving accounting problems is formed on the basis of the Law “On Accounting”, which was published in 2011, and is supported by a number of equally important Regulations, a Chart of Accounts and Instructions for its correct use.
According to the stated legislative acts, the accounting policy includes the following principles and components:
1. Bukh. accounting is organized by a special department, a division that exists at every enterprise. This important structure is headed by the chief accountant.
2. In the bay. Double entry accounting is used. What does it mean? Any change in the expenditure part is reflected on 2 lines at once, which allows you to achieve a holistic balance of components.
3. Accounting is always subject to and corresponds to the Chart of Accounts, which are indicated in Appendix 1.
4. If changes in accounting policies are coming, they should be shown point by point and sequentially.
5. Separate employees or divisions are not needed to maintain a separate balance sheet.
6. Primary reporting forms are always constant and developed in a single format.
7. People holding certain positions can claim the right to sign documents if their superiors are absent. Their list is included in Appendix 2.
8. Accounting register. accounting is the Household Accounting Book. activities identified in the Appendix, which also describes the current principles of accounting policy in the organization.
9. It is customary to take 1 calendar month as the reporting period.
10. How significant the level is is indicated in the amount of 5% of the total size of the object for which accounting is kept, or the corresponding accounting item. accounting.
11. If there is a need to get rid of an error made in the last reporting period, identified by the accountant independently, it is necessary to make an appropriate entry in the current statements, where the necessary entries and accounts are indicated.
12. As for the inventory, which affects the property and liabilities of the organization, it is initiated at least once a year and is a preparatory stage for drawing up a balance sheet for the year.
13. There is no need to revaluate fixed assets.
14. An object accepted by an accountant on the balance sheet is always considered a fixed asset, but only if it is used in the statutory work of the enterprise or for the needs of management and control. In this case, pay attention to the conditions:
- the object must be suitable for use over a long period of time, for a period of 1 year or more;
- the company is not considering selling the property in the future;
- the price of the object in the form in which it arrived at the organization is more than 40,000 rubles.
15. How long fixed assets can be used is indicated in the 2002 Classification of Fixed Assets.
16. Depreciation calculations are carried out without taking into account reduction factors.
17. Depreciation is calculated using the straight-line method.
18. If the property has been registered with the enterprise for more than 1 year, and its original price was 40,000 rubles, write-off occurs gradually.
19. Costs related to property repairs are included in the organization's costs, but they never include costs for regular, planned repairs required by technological requirements.
20. Inventory in the warehouse is distributed to account 10.
21. Finished products should be charged to account 41.
22. The number of each individual material stock is taken as the unit of inventory calculation.
23. Purchased inventories are carried taking into account the actual cost, account 16 does not apply.
24. If inventories go out of accounting, they should be reflected in the accounting book. accounting based on average cost.
25. The cost price for inventories is the price at which the property was purchased from the supplier; it is advisable to confirm the cost with a document.
26. The cost also includes transportation and procurement costs.
27. There is no need to reflect the revaluation of intangible assets.
28. If an intangible asset has depreciated, there is no need to show this on the accounts or balance sheet.
29. Depreciation in the context of intangible assets is shown in the same way as depreciation of tangible assets.
30. Expenses related to the production and sale of goods and services are allocated to account 20.
31. Accounts receivable and payable should be included in account 76.
32. Debt obligations are a type of other costs.
33. The volume of money supply located in bank accounts is assessed in account 51.
34. Capital accounting is possible using account 80.
35. Revenue is determined in accordance with the procedure for receiving money from customers or clients, if the basic conditions described in categories a, b, c and d of paragraph 12 of PBU 9/99 are met.
36. Accounting for the results of a company’s economic activities includes reflection on account 99.
37. If there is a formalized and signed agreement regarding a construction contract, the profit and cost part are provided without the use of PBU 2/2008.
38. Investments assume the unit of accounting policy is a series.
39. Expenses received as a result of the acquisition of financial investments, in value less than the level of materiality fixed in paragraph 10 of the current accounting policy at the enterprise, are classified as other expenses.
40. The current market price of financial investments, on the basis of which the market valuation is determined, is subject to adjustments and changes every 3 months.
41. If it is impossible to understand the market price from financial investments, then the investments must be displayed in accounting, focusing on the reporting number for the primary cost.
42. The cost of financial investments takes into account each unit separately.
43. The extent to which financial investments have lost weight must be monitored annually; this is done with the aim of timely formation of a reserve.
44. Contributions to the reserve for doubtful debts are made every quarter.
45. There is no need to create a reserve for future vacation pay for employees.
46. PBU 18/02 is not valid.
47. PBU 11/2008 is not used.
48. PBU 16/02 does not apply.
49. Those persons who have the right, on the instructions of their superiors, to receive accountable money are included in Appendix 3. Advance accounts are generated and then shown no later than 30 calendar days. When the employee returns home, within 3 days he is obliged to submit a report on expenses to his superiors.
50. The schedule for the movement and display of documents is determined by the order of the head of the organization. The chief accountant is responsible for maintaining the schedule.
51. The preparation of interim reporting and documentation for the year involves the use of balance sheet report forms according to Form 2.
52. Mandatory documentation, at the request of the owner, can be supplemented with additional papers, for example, a report on changes in capital and on the movement of money supply. Such documents help to create a more complete picture of the organization’s current financial position.
Features of the current period
Currently, the State Duma of the Russian Federation is considering draft federal law No. 620132-7 on amendments to Law No. 402-FZ, prepared by the Government of the Russian Federation. The explanatory note to the bill states that changes to Law No. 402-FZ were prepared based on the results of an analysis of the practice of its application in terms of accounting and accounting (financial) reporting of public sector organizations. It can be assumed that the analysis revealed noticeable differences in the organization and maintenance of accounting in state, municipal institutions and commercial organizations. The expert community was aware of these differences previously. Having carried out certain reforms and analyzed the accumulated experience, the Government of the Russian Federation decided to return to the previously existing standards. And this is a very good sign!
The main proposals of the Government of the Russian Federation are as follows:
- instead of the concept of “public sector”, the concept of “budgetary sector” will be used again;
- the rule is returned that the requirements of chief accountants regarding record keeping are mandatory for all employees of the institution;
- a separate council on public finance accounting standards is being created.
The first two proposals of the Government of the Russian Federation are from the category of “well forgotten old”, because all this was once already in Law No. 402-FZ. Apparently, there were compelling reasons for returning to their original positions. And the decision to create a separate council on standards for the budget sector is quite logical. Only now, most likely, all approved standards will be revised by such a council. In addition, the bill intends to supplement Art. 19 Law No. 402-FZ Part 3
, according to which
the procedure for organizing and implementing internal control by organizations in the budgetary sphere of the facts of economic life is established taking into account the provisions of the budget legislation of the Russian Federation on internal financial control.
Currently, the organization of internal control is regulated by the recommendations of the Ministry of Finance and departmental regulations, as well as local acts of institutions . And if this amendment to Law No. 402-FZ is adopted, a uniform procedure for organizing and implementing internal control will be established for the entire budgetary sector. All proposed changes to Law No. 402-FZ, according to the bill, will come into force from the moment the relevant federal law is officially published. It is likely that this will happen in the first half of the year.
Note!
All proposed changes to Law No. 402-FZ directly relate to the main provisions of the accounting policies specified in the Federal Accounting Standards Accounting Policy. Therefore, after the adoption of such a law, chief accountants will have to think about the compliance of certain provisions of the accounting policies and other local acts of the institution with the requirements of federal legislation.
But in 2021, changes will be made not only to legislative acts! According to the Order of the Ministry of Finance of the Russian Federation dated October 31, 2018 No. 223n
“On approval of the program for the development of federal accounting standards for public sector organizations for 2019 – 2021.”
at the beginning of this year we should expect a new edition of some provisions of the FSBU “Conceptual Framework”. Draft amendments to this standard, as well as draft amendments to the FSBU “Presentation of accounting (financial) statements” have already been prepared by the Ministry of Finance. According to them, changes in these standards will come into force from the moment the relevant orders are published. It can be assumed that during 2021 there will be many other reasons for making changes to the accounting policies of state and municipal institutions in connection with changes in legislation and regulations. That is why the chief accountant should closely monitor developments regarding the regulatory framework and respond to them in a timely manner. At the same time, it is very important to correct the provisions of accounting policies and other local acts correctly.
Chart of accounts for an accountant
| Synthetic account | Account name |
| 01 | Fixed assets |
| 02 | Depreciation of fixed assets |
| 03 | Profitable investments in material assets |
| 04 | Intangible assets |
| 05 | Amortization of intangible assets |
| 08 | Investments in non-current assets |
| 08-1 | Acquisition of land plots |
| 08-3 | Construction of fixed assets |
| 08-4 | Acquisition of fixed assets |
| 08-5 | Acquisition of intangible assets |
| 10 | Materials |
| 19 | VAT on purchased assets |
| 20 | Primary production |
| 21 | Semi-finished products of our own production |
| 41 | Goods |
| 45 | Goods shipped |
| 50 | Cash register |
| 50-1 | Cash desk of the organization |
| 50-2 | Operating cash |
| 50-3 | Money documents |
| 51 | Current accounts |
| 58 | Financial investments |
| 60 | Settlements with suppliers and contractors |
| 63 | Provisions for doubtful debts |
| 66 | Calculations for short-term loans and borrowings |
| 66-1-1 | Principal amount of debt on short-term loans and borrowings (in rubles) |
| 66-1-2 | Principal amount of debt on short-term loans and borrowings (in foreign currency) |
| 66-2-1 | Interest on short-term loans and borrowings (in rubles) |
| 66-2-2 | Interest on short-term loans and borrowings (in foreign currency) |
| 67 | Calculations for long-term loans and borrowings |
| 67-1-1 | Principal amount of debt on long-term loans and borrowings (in rubles) |
| 67-1-2 | Principal amount of debt on long-term loans and borrowings (in foreign currency) |
| 67-2-1 | Interest on long-term loans and borrowings (in rubles) |
| 67-2-2 | Interest on long-term loans and borrowings (in foreign currency) |
| 68 | Calculations for taxes and fees |
| 68-1 | Personal income tax |
| 68-2 | Value added tax |
| 68-3 | Excise taxes |
| 68-4 | Income tax |
| 68-5 | Transport tax |
| 68-6 | Property tax |
| 68-7 | Land tax |
| 69 | Calculations for social insurance and security |
| 69-1 | Settlements with the Federal Social Insurance Fund of Russia for social insurance |
| 69-1-1 | Social insurance contributions in case of temporary disability and maternity |
| 69-1-2 | Contributions for compulsory social insurance against accidents at work and occupational diseases |
| 69-2 | Calculations for compulsory pension insurance (insurance contributions for the insurance part of the pension) |
| 69-3 | Calculations for compulsory health insurance |
| 70 | Payments to personnel regarding wages |
| 76 | Settlements with various debtors and creditors |
| 80 | Authorized capital |
| 81 | Own shares (shares) |
| 84 | Retained earnings (uncovered loss) |
| 86 | Special-purpose financing |
| 94 | Shortages and losses from damage to valuables |
| 98 | revenue of the future periods |
| 99 | Profit and loss |
| 001 | Leased fixed assets |
| 002 | Inventory assets accepted for safekeeping |
| 003 | Materials accepted for recycling |
| 004 | Goods accepted for commission |
| 005 | Equipment accepted for installation |
| 006 | Strict reporting forms |
| 007 | Debt of non-paying debtors written off at a loss |
| 008 | Security for obligations and payments received |
| 009 | Security for obligations and payments issued |
| 011 | Leased fixed assets |
| 012 | Computer programs |
GLAVBUKH-INFO
PBU 1/08 and other Accounting Regulations establish the rules for the formation of an organization’s accounting policies for accounting purposes. At the same time, the objects of accounting are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities.After the entry into force of Ch. 25 “Organizational Profit Tax” of the Tax Code of the Russian Federation, organizations have an obligation to formulate an accounting policy for tax purposes and include it in the internal regulatory system. This is due to the fact that rules have been introduced into tax legislation allowing organizations to choose one of several alternative options and methods taken into account for tax purposes.
The accounting policy of an organization for tax purposes is applied from January 1 of the year following the year of its approval by the relevant order or order of the head of the organization.
In relation to income tax and in accordance with Art. 313 ch. 25 of the Tax Code of the Russian Federation in its accounting policy for tax purposes, an organization must establish the procedure for maintaining tax accounting.
Tax accounting is a system for summarizing information to determine the tax base for income tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.
Tax accounting data must reflect:
- the procedure for forming the amount of income and expenses;
- the procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period;
- the amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods;
- the procedure for forming the amounts of created reserves;
- the amount of debt for settlements with the budget for income tax.
Confirmation of tax accounting data is recognized as primary accounting documents (including accountant's certificates), analytical tax accounting registers and calculation of the tax base.
At the same time, tax authorities do not have the right to establish mandatory forms of documents for tax accounting for organizations. Only in cases where the accounting registers do not contain enough information to determine the tax base, the organization has the right to independently supplement the applicable accounting registers with additional details, thereby forming tax accounting registers, or maintain independent tax accounting registers.
If you maintain independent tax accounting registers, they must contain the following details:
- register name;
- period (date) of compilation;
- transaction meters in kind (if possible) and in monetary terms;
- name of business transactions;
- signature (decryption of signature) of the person responsible for compiling these registers.
Tax accounting is provided for in cases where the procedure for grouping and accounting for objects and business transactions for tax purposes differs from the procedure for grouping and accounting for objects and business transactions established by the accounting rules. The correct reflection of business transactions in tax registers must be ensured by the persons who compiled and signed them.
When storing tax accounting registers, they must be protected from unauthorized corrections. Correction of an error in the tax accounting register must be justified and confirmed by the signature of the responsible person who made the correction, indicating the date and justification for the correction made.
A change in the accounting procedure for individual business transactions and/or objects for tax purposes is carried out by the organization in the event of changes in the legislation on taxes and fees or the accounting methods used.
The decision to make changes to the accounting policy for tax purposes when changing the applied accounting methods is made from the beginning of the new tax period, and when changing the legislation on taxes and fees - no earlier than from the moment the changes in the norms of this legislation come into force.
The accounting policy for tax purposes adopted by the organization is mandatory for all separate divisions of the organization.
If an organization begins to carry out new types of activities, it is also obliged to determine and reflect in its accounting policies for tax purposes the principles and procedure for reflecting these types of activities for tax purposes.
Let's consider the elements of an organization's accounting policy for tax purposes.
The procedure for recognizing income from the sale of goods (work, services). According to Art. 271 and 273 ch. 25 of the Tax Code of the Russian Federation, an organization must reflect in its accounting policies one of the possible methods of recognizing income for tax purposes:
- accrual method;
- cash method.
In accordance with the accrual method, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds or other property (work, services) (this method is similar to the method at the time of shipment used in accounting).
In accordance with the cash method, income is recognized after the receipt of funds in bank accounts and/or at the cash desk or after the receipt of other property (work, services) (this method is similar to the method at the time of payment used in accounting).
The procedure for determining the date of receipt of income from sales. According to Art. 271 and 273 ch. 25 of the Tax Code of the Russian Federation, an organization can choose one of the following dates to determine the date of receipt of income from the sale of goods (work, services):
- the day of shipment (transfer) of goods (work, services) - for organizations that have adopted the procedure for recognizing income on an accrual basis in their accounting policies for tax purposes;
- the day of receipt of funds in bank accounts and/or at the cash desk or the day of receipt of other property - for organizations that have adopted the procedure for recognizing income on a cash basis in their accounting policy for tax purposes.
Procedure for recognizing expenses for tax purposes. According to Art. 272 and 273 ch. 25 of the Tax Code of the Russian Federation, an organization must reflect in its accounting policies one of the possible ways of recognizing expenses for tax purposes:
- regardless of the time of actual payment of funds and/or other form of payment of expenses;
- after the actual payment of funds and/or other form of payment of expenses.
The first method of recognizing expenses can be used by taxpayer organizations that use the accrual method to recognize income.
The second method of recognizing expenses can be used by organizations that use the cash method to recognize income.
The procedure for allocating expenses to direct and indirect expenses when using the accrual method. Costs for production and sales of products should be divided into direct and indirect costs,
In accordance with Art. 318 ch. 25 of the Tax Code of the Russian Federation, an organization can independently determine in its accounting policy for tax purposes a list of direct expenses associated with the production of goods (performance of work, provision of services).
For manufacturing organizations, direct costs may include, in particular, the following expenses:
- material costs;
- expenses for remuneration of personnel involved in the production of goods (works, services), as well as the amount of the unified social tax and expenses for compulsory pension insurance, used to finance the insurance and funded part of the labor pension, accrued on the specified amounts of labor expenses;
- the amount of accrued depreciation on fixed assets used in the production of goods (works, services), etc.
All other amounts of expenses that are not included in the List of direct costs generated by the organization must be classified as indirect expenses, with the exception of non-operating expenses determined in accordance with Art. 265 ch. 25 Tax Code of the Russian Federation.
In this case, the amount of indirect costs for production and sales incurred in the reporting (tax) period is fully attributed to the decrease in income from production and sales of this reporting (tax) period.
In accordance with Art. 320 ch. 25 of the Tax Code of the Russian Federation for trade organizations, the expenses of the current month are also divided into direct and indirect expenses.
Direct expenses include the cost of purchasing goods sold in a given reporting (tax) period, and the amount of costs for delivery (transportation costs) of purchased goods to the warehouse of the organization purchasing the goods if these costs are not included in the purchase price of these goods.
All other expenses, with the exception of non-operating expenses determined in accordance with Art. 265 ch. 25 of the Tax Code of the Russian Federation, carried out in the current month, are recognized as indirect expenses and reduce income from sales of the current month.
The procedure for forming the cost of purchasing goods is determined by the organization in its accounting policies for tax purposes and is applied for at least two tax periods.
The cost of purchasing goods shipped but not sold at the end of the month is not included by the organization in direct costs associated with production and sales until they are sold.
The amount of direct expenses in terms of transportation costs related to the balance of unsold goods is determined by the average percentage for the current month, taking into account the carryover balance at the beginning of the month in the manner established by Art. 320 ch. 25 Tax Code of the Russian Federation.
The procedure for distributing direct costs of production and sales when using the accrual method. Direct expenses refer to the expenses of the current reporting (tax) period as products, works, and services are sold, the cost of which they are taken into account in accordance with Art. 319 ch. 25 Tax Code of the Russian Federation.
For profit tax purposes, the amount of direct expenses incurred in the reporting (tax) period also reduces the income from the sale of the reporting (tax) period, with the exception of the amounts of direct expenses distributed:
- for the remains of unfinished production;
- balances of finished products in the warehouse;
- finished products shipped but not sold in the reporting (tax) period.
The distribution of the amount of direct expenses to the balances of work in progress can be made:
- based on calculations using the planned (standard) cost method;
- in the share corresponding to the share of such residues in the feedstock (in natural measurements), minus technological losses (if the organization does not use the standard (planned) cost method).
The distribution of the amount of direct costs to the balances of finished products in the warehouse can be made:
based on calculations using the planned (standard) cost method; in proportion to the share of such balances in the total volume of products produced for the current month (in natural measures) (if the organization does not use the standard (planned) cost method). The distribution of the amount of direct costs for products shipped but not sold at the end of the current month can be made based on the share of products shipped but not sold in the total volume of products shipped for a given month.
According to the amendments made to Art. 319 ch. 25 of the Tax Code of the Russian Federation, organizations can independently determine the procedure for distributing direct expenses for work in progress and for products manufactured in the current month (work performed, services provided), taking into account the correspondence of the expenses incurred for manufactured products (work performed, services provided).
The specified procedure for the distribution of direct expenses (formation of the value of work in progress) must be reflected by the organization in its accounting policies for tax purposes and must be applied for at least two tax periods.
If it is impossible to attribute direct costs to a specific production process for the manufacture of a given type of product (work, service), then the organization in its accounting policy for tax purposes can independently determine the mechanism for distributing these costs using economically sound indicators.
Organizations providing services have the right to attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distribution to the balances of work in progress.
The procedure for accounting for raw materials and materials as expenses for tax purposes. According to Art. 272 and 273 ch. 25 of the Tax Code of the Russian Federation, an organization can use one of the possible methods of accounting for raw materials and materials as part of expenses taken into account for tax purposes:
- inclusion of raw materials and supplies as expenses after the date of their write-off for production (regardless of their payment);
- inclusion of raw materials and supplies as expenses after their obligatory payment and write-off for production.
The first method of accounting for raw materials and supplies as expenses for tax purposes can be used by organizations that use the accrual method to recognize income.
The second method of accounting for raw materials and materials as expenses for tax purposes should be used by organizations that use the cash method to recognize income.
Methods for assessing raw materials and materials when they are written off for production. According to Art. 254 ch. 25 of the Tax Code of the Russian Federation, in order to determine the amount of material expenses when writing off raw materials and supplies used in the production (manufacturing) of goods (performing work, providing services), in accordance with the accounting policy adopted by the organization for tax purposes, one of the following methods for assessing raw materials and materials is used:
- valuation method based on the cost of a unit of inventory;
- average cost valuation method;
- valuation method based on the cost of first acquisitions (FIFO).
Methods for calculating depreciation of fixed assets and intangible assets.
According to Art. 259 ch. 25 of the Tax Code of the Russian Federation, when calculating depreciation of fixed assets and intangible assets for tax purposes, an organization can use one of the following methods:
- linear method;
- nonlinear method.
Unlike accounting, which provides four methods for calculating depreciation of fixed assets and three methods for calculating depreciation of intangible assets, for tax purposes only two methods of calculating depreciation can be used.
An organization has the right to independently choose one or another method of calculating depreciation for a group of similar objects and must use it throughout the entire useful life of the objects included in this group.
The only exceptions are buildings, structures and transmission devices included in the eighth to tenth depreciation groups, for which depreciation can only be calculated using the linear method (methods for calculating depreciation of fixed assets and intangible assets for tax purposes are set out in “Accounting for fixed assets and intangible assets”).
The procedure for accounting for expenses for repairs of fixed assets. According to Art. 260 ch. 25 of the Tax Code of the Russian Federation provides for the following options for recognizing expenses for the repair of fixed assets for tax purposes:
- actual repair costs are written off in the reporting (tax) period in which they were incurred;
- actual repair costs are written off evenly against the previously created reserve for future costs for repairs of fixed assets.
The procedure for determining expenses for trading operations. According to Art. 320 ch. 25 of the Tax Code of the Russian Federation provides for the following options for accounting for the costs of trade organizations for the delivery of goods (transportation costs) for tax purposes:
- without including in the amount of distribution costs the organization's expenses for the delivery of goods if such delivery is included in the purchase price of goods under the terms of the contract;
- with the inclusion in the amount of distribution costs of the organization's expenses for the delivery of goods in the event that such delivery is not included in the purchase price of goods under the terms of the contract.
Thus, for tax and accounting purposes, the costs of delivering goods can be included either in the purchase price of goods or in distribution costs.
The procedure for writing off as expenses the cost of retired securities. According to Art. 280 ch. 25 of the Tax Code of the Russian Federation provides for the following methods of writing off the cost of retired securities as expenses for tax purposes:
- at the cost of the first acquisitions (FIFO);
- at unit cost.
The procedure for creating reserves for doubtful debts. According to Art. 266 ch. 25 NK
RF organization has the right, in the manner provided for in this article:
- create reserves for doubtful debts;
- do not create reserves for doubtful debts.
The amounts of contributions to these reserves are included in non-operating expenses evenly throughout the reporting (tax) period.
The procedure for creating reserves for upcoming expenses for warranty repairs and warranty service. According to Art. 267 ch. 25 of the Tax Code of the Russian Federation, an organization has the right, in the manner prescribed by this article:
- create reserves for upcoming expenses for warranty repairs and warranty service;
- do not create reserves for future costs of warranty repairs and warranty service.
Deductions for the formation of such reserves are accepted for profit tax purposes in the manner provided for in Art. 267 Tax Code of the Russian Federation.
For tax accounting purposes, the organization independently decides to create such a reserve and, in its accounting policy for tax purposes, determines the maximum amount of contributions to this reserve.
In this case, a reserve is created in relation to those products for which, in accordance with the terms of the concluded agreement with the buyer, repairs and maintenance are provided during the warranty period.
In general, tax accounting is carried out to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by an organization during the reporting (tax) period, to provide information to internal and external users, as well as to control the correctness of calculation, completeness and timeliness of calculation and payment to the tax budget.
The approximate content of an order on an organization’s accounting policy for tax purposes may look like this.
ORDER No. dated "___________" 20__
ABOUT THE ACCOUNTING POLICY OF THE ORGANIZATION FOR TAXATION PURPOSES
at 20__
In accordance with the norms of the Tax Code of the Russian Federation, in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the organization during the reporting (tax) period,
I ORDER:
Approve the organization’s accounting policy for tax purposes for 20__, establishing the following:
1. Tax accounting is carried out by a group consisting of: created from among
employees of the organization's accounting department.
2. For tax accounting purposes, the organization supplements the applicable accounting registers with additional details, thereby forming tax accounting registers. If necessary, the organization uses independent tax accounting registers (register forms are attached).
3. Confirmation of tax accounting data is carried out by the organization on the basis of primary accounting documents (including accountant’s certificates), analytical registers of tax accounting and tax base calculations (forms of analytical registers and tax base calculations are attached*).
4. As a method of recognizing income for profit tax purposes, choose the accrual method (Articles 271 and 273, Chapter 25 of the Tax Code of the Russian Federation).
5. To determine the amount of material costs when writing off raw materials and supplies used in the production (manufacturing) of goods (performing work, providing services), apply the average cost valuation method (Article 254, Chapter 25 of the Tax Code of the Russian Federation).
6. When calculating depreciation of fixed assets and intangible assets for profit tax purposes, use the linear method of calculating depreciation (Article 259, Chapter 25 of the Tax Code of the Russian Federation).
7. When carrying out repairs of fixed assets, the actual costs of repairs should be written off in the reporting (tax) period in which they were carried out (Article 260, Chapter 25 of the Tax Code of the Russian Federation).
8. According to Art. 320 ch. 25 of the Tax Code of the Russian Federation to provide for the following option for accounting for expenses for the delivery of goods (transportation costs) for profit tax purposes: with the inclusion in the amount of distribution costs of the organization’s expenses for the delivery of goods in the event that such delivery is not included in the purchase price of goods under the terms of the contract.
9. The organization does not create reserves for doubtful debts (Article 266, Chapter 25 of the Tax Code of the Russian Federation).
10. The organization does not create a reserve for upcoming expenses for warranty repairs and warranty service (Article 267, Chapter 25 of the Tax Code of the Russian Federation).
11. When selling or otherwise disposing of securities, their value for tax purposes is determined at the cost of the first acquisitions (FIFO) (Article 280, Chapter 25 of the Tax Code of the Russian Federation).
12. Storage and maintenance of tax accounting registers shall be carried out in accordance with the provisions of Art. 314 ch. 25 Tax Code of the Russian Federation.
13.According to Art. 313 ch. 25 of the Tax Code of the Russian Federation, changes in the accounting procedure for individual business transactions and/or objects for tax purposes are carried out by the organization in the event of changes in the legislation on taxes and fees or the accounting methods used.
14. Changes to the accounting policy for tax purposes are made on the basis of an order from the head of the organization.
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LLC accounting policy for 2021 under the simplified tax system for income, sample
Limited Liability Company "Alfa"
ORDER No. 125
on approval of accounting policies for tax purposes
Moscow 12/31/2015
In order to organize tax accounting at the enterprise
I ORDER:
- Approve the developed accounting policy for tax purposes in accordance with Appendix 1 to this order.
- Apply accounting policies for tax purposes in work starting January 1, 2021.
- Control over the implementation of this order is entrusted to the chief accountant A.S. Glebov.
General Director A.V. Lviv
The order was reviewed by: A.S. Glebova
31.12.2015
Ideally, tax accounting policies should be drawn up within the same time frame as the accounting records are drawn up. accounting, it is preferable not to delay the procedure and invest in the 90-day period for the official registration of the organization. Tax accounting policies do not require annual revision and approval, although if changes are planned, they must be certified by an appropriate document. The document officially signed and certified by the authorities comes into force on January 1.
If you have formed new types of business activities, write them down in additions to the main document on the tax policy of the enterprise. In accordance with current legislation, such additions do not qualify as changes, so there is no need to wait for a specific date; make them as you wish. But you still have to draw up an order.
The fundamental documents on which the tax accounting policy is based are the tax legislation of Russia.
What should be in a document to determine the specifics of tax policy?
- Issues that are not covered by legislation. For example, a sequence of actions that will help to correctly distribute costs that are not related to work on the simplified tax system or UTII. There is no need to invent anything on your own; rely on the recommendations of employees of regulatory and audit institutions, and judicial practice.
- Consistent procedure for the formation and accounting of objects and household items. operations, choose the optimal method.
- It is necessary to take into account those options that describe actual liabilities and assets. There is no need to rewrite all the methods proposed by law; the choice of method is up to the accountant and the head of the enterprise.
Appendix 1 should be attached to the order, which describes the accounting policy that solves the main tax problems of this company.
Procedural issues
Neither the FSBU “Accounting Policies” nor the Methodological Recommendations (or other regulatory and legislative acts) contain explanations regarding the procedure for making changes to the accounting policies of an institution. Therefore, the chief accountant will have to:
- or independently develop the appropriate procedure;
- or follow the procedure for making changes to the accounting policy established by the founder.
In any case, such a procedure must be approved as part of the accounting policy of the institution. It seems most appropriate to set out the procedure for making changes in the appendix to the accounting policies. When developing a procedure for making changes to accounting policies, the chief accountant will need to find answers to two main questions:
- from what date to make changes, and from what date to apply them in work;
- How to adjust an already approved local act?
Let's try to answer these questions.
First of all, we note that the timing and procedure for developing a draft local regulatory act, the procedure for coordinating it with other divisions of the organization must be established by the instructions for office work. Local regulations must be drawn up taking into account GOST R 7.0.97-2016 “National Standard of the Russian Federation. System of standards on information, librarianship and publishing. Organizational and administrative documentation. Requirements for the preparation of documents”, approved by Order of Rosstandart dated December 8, 2016 No. 2004-st
.
Accounting policies for solving taxation problems
- Tax accounting is carried out by the chief accountant and the department subordinate to him.
- The single tax amount is calculated based on the object as profit.
- The book, which records the expenditure and profit parts, determines the tax base relating to the single tax. But the property is not shown in this book
- The book is maintained using the computer program “1C: USN”.
- Each individual household the operation is carried out in the accounting book and is simultaneously entered into the primary documentation.
- Tax accounting policy does not require the reflection of profits and costs from the revaluation of property if they are presented as currency values.
- The amount of the advance payment must be reduced by the amount of contributions regularly transferred to the accounts of state insurance funds.
Features of the accounting policy under the simplified tax system “profit minus costs” for 2021
IP Petrov K.L.
Order No. 7
on approval of accounting policies for tax purposes
Kamenets-Podolsky 12/20/2015
I ORDER
- Approve this tax accounting policy for tax purposes as of 2021, based on the application.
- I reserve control over the execution of the order.
IP Petrov K.L.
Appendix 1 should be attached below, in which it is necessary to describe the important components of tax policy:
- explain the accounting policy itself.
- establish the procedure for accounting for property subject to depreciation and depreciation;
- keep records of inventory items owned by the organization;
- expense accounting;
- determine the features of accounting for the unprofitable part.
Alteration
Let’s assume that the chief accountant has decided on the wording of the changing provisions of the accounting policy and has received the founder’s consent to them. What to do next? The first and, as a rule, erroneous desire is to print a page with the changed text of the accounting policy and replace it with a page with an outdated edition. But if this is done during the reporting period, then in some cases such actions can be classified as forgery, for which the perpetrator will be severely punished. In addition, it is obvious that a simple “substitution” of the text can lead to a revision of a number of business transactions, adjustments to primary documents, etc., if changes in accounting policies directly related to the procedure for maintaining records, drawing up documents, etc. “Reworking” accounting with the beginning of the reporting period due to changed accounting policies can lead to unnecessary labor costs and confusion in documents. Therefore, changes to accounting policies must be made strictly in a certain order. In addition, when developing (adjusting) local regulations, it is necessary to take into account the general requirements for the procedure for developing draft local regulations, the basic requirements for the content of local regulations, their approval by departments of the organization, the procedure for adopting these acts, as well as making additions and changes to them, approved by the economic entity. Local regulations can be amended by introducing additional provisions into them, invalidating certain provisions, or approving a new version of existing provisions only by decision of the body that adopted (approved) the act. Amendments to local acts are carried out by issuing a normative act (order, regulation).
Accounting policy for depreciable assets
5. The primary value of a fixed asset in material equivalent is indicated in the amount of expenses actually incurred for its purchase, production, arrangement in the sequence specified in the legislation.
6. If the fixed asset is paid for, the primary price, together with the costs of its equipment, is included in the book of income and expenses in equal parts, starting from the quarter when the fixed asset was put into operation until the end of the calendar year.
7. The part of the price of a fixed asset purchased during the operation of the simplified tax system, which is recognized in a given period, is calculated by dividing the primary cost by the number of quarters that remain until the end of the year, including 3 months, when the rules and requirements for writing off the price of the object are met in the amount of costs.
Forms of primary accounting documents (PUD)
All primary accounting documents must be approved by the manager in the accounting policy:
- PUDs established by authorized bodies on the basis of other laws are mandatory for use. For example, cash documents.
- PUDs can be developed independently, including those approved from albums of unified “primary” forms.
- PUD may be recommended for use, for example, the “Universal Transfer Document” form by virtue of Letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3/96.
Each form of the primary accounting document must contain 7 mandatory details by virtue of Part 2 of Article 9 No. 402-FZ. Additional details are not prohibited from being included in the form.
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Accounting for inventory items
8. Material costs consist of the cost of purchasing materials, costs of bonuses issued to employees, customs duties, transportation costs, as well as losses incurred from the need to use computer and information services. VAT withheld on the purchase of inventories should be entered in a separate column when they are recognized as materials included in expenses.
9. Material costs are taken into account as payment is made and are subject to adjustment for the price of materials not yet applicable in commercial activities.
10. Expenses associated with fuel and lubricants are taken into account according to the norm in material costs.
11. Standards for recognizing costs for fuel and lubricants are distributed and indicated in the order of travel; the basis for drawing up documentation is waybills. The amounts entered into the book cannot exceed the established limits.
12. The price of products purchased for subsequent sale is indicated based on the purchase price in accordance with the concluded agreement.
13. The price of goods put up for resale is included in expenses as the products are sold; the chosen valuation method is the average cost.
14. VAT is also described as goods are sold.
15. Costs related to the purchase of products are recorded as expenses as the debt is actually repaid.
16. An entry in the accounting book is made based on a payment order or invoice for the release of products to the client.
