Accounting entries: what they are and the principles of their preparation. Cash accounting

Each business entity that conducts business as a legal entity performs a large number of business transactions every day.

In accordance with the Federal legislation of Russia, all state and commercial companies (with the exception of individual entrepreneurs) are required to reflect them in the accounting records.

Posting concept

To reflect business transactions in accounting registers, it is customary to use transactions that are corresponding correspondence of accounts.

Every specialist applying for the position of an accountant is obliged to know by heart. Thanks to this, he will be able to quickly compose a record when registering a particular operation.

What are they like?

There are two types of postings in accounting: complex and simple... When drawing up a simple version, specialists use two accounts that correspond with each other. If a complex business transaction is to be completed, accountants have to use more than two accounts.

Compiled correspondence is posted to the appropriate accounting registers (legal entities use memorial warrants, accounting records, order journals).

How to compose them? Basic principles

When conducting accounting, specialists will use three types of accounts: active, passive and active-passive... Active enterprises should reflect cash, inventory, fixed assets and fixed assets, inventory balances, etc. Passive legal entities reflect all their obligations to the state, business partners, employees, creditors.

Active-passive accounts are also designed to display business transactions, but differ in that they can have both a credit and a debit balance at the same time. As an example, we can cite a debt (prepayment) that arises from a specific supplier to the company in parallel with the debt (received goods without payment), which is recorded by the same company to the same supplier.

When drawing up accounting entries, you need to remember the following nuances:

• active accounts can only have a debit balance, while passive accounts have only a credit balance;
• an increase in passive accounts occurs only for credit, and active accounts for debit;
• the balance on active-passive accounts can be reflected simultaneously both in the liability and in the asset of the balance;
• when compiled in its right side, the balances of passive accounts are displayed, and on the left - active;
• to reduce the active account, you need to make entries on its credit, and to reduce the passive one, you make entries on the debit.

Posting - a way of expressing the correspondence of accounts, the basis for which is the conducted business transaction. When compiling them, it is recommended to adhere to the following scheme:

1. It is necessary to determine which accounts and accounting objects are affected by the executed operation (its economic content is taken into account).
2. It is necessary to establish which accounts will be involved in the preparation of the posting (passive or active).
3. The account to be credited or debited must be defined. For this, the sources of origin of the operation and all accompanying factors are taken into account.

When drawing up simple transactions, two accounts are affected, for example, when money arrives at the company's cash desk from the current account, the following entry is made: CT 51 Dt 50. When compiling complex records, several accounting accounts are involved.

You can clearly see the procedure for drawing up transactions in the following video:

Double entry principle

The reflection of business transactions on accounting accounts by specialists is carried out when the double entry method is used.

The essence of this method is as follows: for each operation the accountant makes a corresponding entry simultaneously on the debit of one and on the credit of another account.

Examples of transactions

Currently, a large number of methodological manuals are regularly published for accountants, which indicate the most common entries for a particular type of activity.

Using existing examples, specialists will be able to avoid the most common mistakes when compiling correspondence of accounts and posting them to the appropriate accounting registers.

By wages

When drawing up transactions for transactions, the essence of which is to settle accounts with employees, specialists should make the following correspondence of accounts:

Premises for rent

When transferring an area or building for lease, records are made by both the owner of the fixed asset and the lessee. They draw up correspondence of invoices for any action related to the rented property.

The main ones are shown in the table:

Debit		Credit
01 (subaccount "fixed assets, leased")	Leased premises	01
20	Amortization accrued on the transferred premises	02
50, 51	Rent received	62
90 (sub-account 2)	Depreciation and other lease-related expenses written off	20
001	The tenant received the premises
76	Listed rent	51
44, 29, 26, 25, 23, 20	Lease debt	76

Wholesale and retail trade

When carrying out economic activities related to the sale of goods, finished products, works or services, legal entities make up a lot of transactions.

To reflect transactions in this area in accounting, the following entries must be made:

Debit	The content of the business transaction	Credit
	Money is transferred:
62	return of advance payment to buyers	51, 50
61	for suppliers	51, 50
45	Goods shipped to buyers	41/1
41/1,41/2	Received goods from suppliers	60
	Reflected VAT
19	for goods received	60
41/2	in retail	60
90/03	for goods shipped	68
90/03	in retail	68/02
62	Reflected implementation	90/01.1
92.R	retail	90/01.1
91/02.1	Reflected the cost of goods shipped	45
91/02.1	in retail	41/1

Assignment agreement

When drawing up this agreement, an accountant of any commercial organization carrying out economic activities in the status of a legal entity must draw up correspondence of invoices.

For such transactions, the following postings are used:

Debit	The content of the business transaction	Credit
58	The value of all rights acquired by the company under the cession agreement signed between the parties is reflected	76
76	The debt that arises to the assignor is repaid in whole or in part	51, 50
50, 51	Debt received from the debtor to the current account or to the company's cash desk	76
76	The amount of all repaid debt is taken into account as part of income	91/1
91/2	Accounting for acquired rights of claim as part of expenses	58

Cash transactions

Business entities must draw up documents and in accordance with the CSP in force on the territory of the Russian Federation.

To compile correspondence, the accountant uses the following accounts:

• 50 - cash desk;
• 51 - current account;
• 70 - payroll calculations;
• 73 - other calculations;
• 62 - settlements with customers;
• 75 - replenishment of the authorized capital;
• 71 - settlements with accountable persons;
• 91 - reflection of exchange rate differences;
• 94 - reflection of shortages;
• 76 - other payments.

Debit	The content of the business transaction	Credit
71	Issued money to accountable persons	50
50	Unused accountable amounts returned to the cashier	71
70	Salary issued	50
50	Received money from the current account	51
50	Buyers paid for the item	62
50	Founders have replenished the statutory fund	75
94	Shortage written off	50
91	Reflected exchange rate differences	50

Provision of services

When providing services by business entities, acceptance certificates are drawn up. In the event that a legal entity is a payer of value added tax, it is obliged to write out, according to which VAT is deducted.

The following entries are made in accounting:

With fixed assets

If a business entity has fixed assets on its balance sheet, which it uses in carrying out economic activities, it must make up correspondence of accounts as follows:

Debit	The content of the business transaction	Credit
01	Fixed assets received from suppliers have entered the balance sheet	60
60	The invoices have been paid	51
07	Shown related costs	60, 76
07,19/1	All taxes and fees are reflected	68
91/2 62	Fixed assets sold	01 91/1
51	Funds from the buyer are transferred	62
91/2	VAT charged	68
02	Accrued depreciation written off	01

Closing the year

At the end of each reporting year, the accountant is obliged to make special entries that will allow some accounts to be closed. This procedure is called balance reformation, it is the reset of some of the accounts.

Without fail, specialists need to close accounts 90, 91, 99 and draw up the following correspondence:

Taxes and state duties

Each business entity when doing business is faced with the need to charge and transfer taxes, mandatory payments and fees to the budget. Also, legal entities have to pay a state fee when processing documents or receiving any services in government agencies.

In accounting, they are required to reflect each business transaction related to taxes, fees and duties:

Debit	The content of the business transaction	Credit
68	Transfer of state fees	51
99	Income tax accrual	68
70	Personal income tax withheld	68
68	Transfer of taxes to the budget	51
91/2	Transport tax charged	68
90/3, 91/2	VAT charged on sale	68, 76
68	VAT paid	51

Loans issued

When accounting for loans, which have recently begun to be actively issued to both full-time employees and business partners, the following records are compiled:

Acquiring

In recent years, Russian companies have begun to increasingly use acquiring in their work, which allows them to accept bank cards from buyers (when paying for goods, works or services sold). When carrying out this type of calculations, accountants may encounter various problems that relate to the process of drawing up transactions.

Using typical correspondence of accounts, they will be able to minimize the risk of making mistakes, which often lead to penalties:

Debit	The content of the business transaction	Credit
62	Sale of goods	90/1
90/3	VAT amount is taken into account	68/3
57	Settlements with the buyer are closed (documents are transferred to the acquiring bank)	62
57	Reflected the received proceeds from the buyer who paid for the goods with a payment card	90/1
51	Received money from the acquiring bank	57
91	Related expenses written off	57
96	Purchase returns	62
20/1	The bank received a statement from the buyer	57
57	Funds are listed	51
57	The commission charged by the bank is being adjusted	91

The obligation to record all ongoing business transactions lies on the shoulders of many legal entities and individual entrepreneurs. According to Russian legislation, economic entities must constantly maintain accounting records, unless otherwise provided by Federal Law No. 402 "On Accounting" dated 06.12.11.

The cornerstone of accounting can be considered an accounting entry, with the help of which any action of the company (purchase of materials, payment of salaries, etc.) is reflected in numbers - that is, the fact of a change in the state of the objects taken into account is recorded. We will discuss how typical accounting entries are composed and consider examples.

What is an account?

It is very difficult for novice accountants to figure out how to draw up transactions without a clear understanding of what an account is, so it is better to move "from the stove".

Account- a certain position in business accounting, necessary for continuous monitoring of the ongoing movement of the property owned by the company, as well as the sources of its formation. This is done by using the double entry method, when one transaction is reflected twice - on the debit of one account and on the credit of another. All accounts that are used in the accounting of commercial companies are systematized and grouped in a special document - the chart of accounts.

Advice: analyzing transactions and drawing up transactions, it is best to keep at hand a general chart of accounts for the financial and economic activities of organizations.

Accounts are divided into three types, depending on which object is subject to accounting:

• Active- designed to display in monetary terms information about the organization's economic means and resources. For example, materials (10), cash on hand (50), finished products (43), etc. The opening balance of active accounts is recorded only by debit, the final balance is recorded in the same way. Transactions that are characterized by an increase in the company's funds are indicated in the debit of the account. If resources decrease, then the entry goes on credit.
• Passive- on them in monetary terms, the state, movements and changes in sources are taken into account, due to which the economic assets of the company were formed. For example, depreciation of fixed assets (02), trade margin (42), share capital (80), etc. The opening and closing balances can only be on the loan. Entries that increase the account are credited, those that decrease - in debit.
• Active-passive- insidious accounts that play the role of both passive and active. It is important to understand the sign of which account is triggered in each specific situation. The opening balance can be recorded for both debit and credit; possible debit and credit opening balance at the same time. For example, active-passive account 76 "Settlements with different debtors and creditors". If a company has receivables (that is, someone owes it to her), then the amount is written in debit, and in the case of accounts payable (the company owes someone), the figure is reflected in the loan.

When accountants were forced to carry out calculations without using a computer, the accounts were drawn in the form of a kind of plates, which in the common people are called "airplanes". Each account has its own scheme, they look like this.

• Typical active account scheme:

• Typical passive account scheme:

• Typical scheme of active-passive account:

How are accounting entries prepared?

Accounting posting is based on the principle of double entry: the transaction amount is recorded on the debit of one account and the credit of another, that is, the balance is always executed, which is why the asset must always be equal to the liability.

Example: suppose the founder of the LLC made his contribution to the authorized capital in the amount of 10,000 rubles, having deposited money on the current account. Then we can draw the following conclusion - the company has assets (cash), and at the same time there are obligations to the founder. The result will be the following double entry: Дт 51 "Current account" - Кт 80 "Authorized capital" - 10,000 rubles.

The meaning and essence of the wiring is easy to understand if you realize that nothing in this world arises out of nowhere and does not disappear without a trace. Everything is logical - they bought the materials, which means they paid money for them. In other words, there was a profit in materials, and a loss in finance. There is an interesting point here: the movement between the articles can occur without changing the total for the asset and liability. For example, the production of goods was finished, therefore, they passed into the category of finished goods. Two active accounts were affected - one decreased and the other increased by the same amount. Wiring in such a situation: Dt 43 "Finished product" - CT 20 "Main production".

And if the company pays the debt to the supplier from the current account, then there will be a simultaneous decrease in the asset and the liability, since this operation affects the active cash account and the active-passive (the passive sign is triggered, as our company owes) the account reflecting the accounts payable. Posting: Dt 60 "Settlements with suppliers and contractors" - CT 51 "Settlement account".

Accounting entries for specific business transactions

The number of balance sheet accounts is getting close to a hundred - of course, this is a lot, especially if you remember that some have numerous sub-accounts. This variety leads to difficulties: there are a great many typical accounting entries - just imagine all kinds of combinations. Moreover, it must be borne in mind that some operations are recorded not by one, but by several transactions. It is probably impossible to consider all the options, but it is quite possible to single out those that most organizations face. Let's discuss different cases by presenting information with answers in tables.

For fixed assets accounting

Fixed assets- these are tangible assets that are directly involved in production processes and are present in the activities of many companies (buildings, structures, transport, tools and even perennial plantations and pedigree livestock). Their distinctive feature is the term of use - it must exceed one year. For example, fixed assets (fixed assets) include production equipment. Everyone understands that you can work with it for more than 12 months, but over time, the useful life expires, that is, common wear and tear occurs. Therefore, the cost of fixed assets is gradually transferred to the cost of production through depreciation.

Let us present in the table the postings-answers for those typical transactions in accounting that relate to fixed assets:

Fixed assets are accepted for accounting at their initial cost, which consists of all costs associated with the acquisition of an asset. That is, this includes not only the direct costs of purchasing the OS or its construction, but also the cost of delivery, installation, consulting services, and the like. However, it must be remembered that, in accordance with RAS 6/01, assets whose value does not exceed 40,000 rubles can be reflected in accounting as part of inventories (inventories) - their receipt is reflected in account 10 "Materials".

Accounting for intangible assets

The intangible assets of the company do not have physical form, however, they can bring economic benefits, and they can also be uniquely identified. For example, intangible assets include the business reputation of a company and various objects of intellectual property - you cannot touch it with your hands, however, exclusive rights to something (a trademark, program, selection achievements, etc.) often provide an opportunity to receive significant income.

The answers to the main questions related to the accounting of intangible assets are presented in the table:

Organizational expenses incurred during the formation of a legal entity cannot be attributed to intangible assets (PBU 14/07).

Accounting for inventories

All manufacturing companies are constantly faced with the need to purchase materials (inventories, or inventories). As a rule, even for novice accountants, their accounting does not cause difficulties - the answers-postings for typical operations can be viewed in the table:

Nowadays, fuel cards have become widespread, used by many organizations whose activities are closely related to transport. Novice financiers often have difficulties with, since at present there is no clear legislatively approved procedure for carrying out this procedure - someone believes that account 10 "Materials" can be used, but experts say that this approach is incorrect and advise using off-balance accounts.

Advice: Several years ago, accountants came into use, specially developed by the Federal Tax Service, but not all companies wanted to get acquainted with it, being afraid of innovations. If you are not yet using the FRT, then you should think about changing the situation, since this will significantly reduce the workflow, and therefore significantly save time.

Accounting for production costs

For people who are beginning to understand the preparation of accounting entries, it is sometimes quite problematic to deal with accounting for production costs, because several accounts are intended for them. Usually, the accounting policy of the organization prescribes how the retired inventories are assessed (PBU 5/01). Consider in the table the answers for the most common situations:

The accounts for accounting for production costs include 20, 21, 23, 25, 26, 28, 29.

Accounting for finished products and goods

Many companies build their business on the sale of any goods, so it is important for novice accountants to understand how they are accounted for. Answers in the form of postings for typical business transactions associated with the purchase and sale of commercial products can be found in the table:

If an organization is purchasing goods from suppliers, then great attention should be paid to checking the documentation that is provided by the counterparty. Remember that you have the right not to rush joyfully at the first offer if it seems unprofitable. In this case, it is usually drawn up, reflecting the position of the party that does not agree with any of the conditions.

Important: the table shows only the basic typical accounting entries - in the accounting of goods and finished products, there are a lot of options, since they often need to be revalued and are sometimes contributed as a contribution to the authorized capital (or, in general, the company receives them free of charge). To familiarize yourself with all situations, it is necessary to study in detail the Accounting Regulations and other special literature.

Cash accounting

If not all companies are faced with the production of products, then, probably, absolutely everyone is working with money. For financial accounting, two accounts are most often used - 50 "Cashier" and 51 "Current account". It is intuitively clear from the names - money is usually kept either at the cash desk or in the bank on the current account. Consider in the table typical transactions affecting the organization's funds, and give answers in the form of postings:

Novice accountants should remember that when making transactions with funds, the appropriate documentation must be drawn up - payment orders, cash receipts and expenditures, advance reports, etc.

By payroll

The answers to the questions on typical accounting entries affecting the remuneration of employees were partially answered above; for ease of perception of information, we will group them in the table:

Accounting for loans and borrowings

Who in these difficult times did not need a loan? Entrepreneurs are no exception - often business development requires additional financial investments, and there is no place to get it ... Then businessmen usually go to banking institutions. Novice accountants will be able to arrange "credit" transactions without any problems, because there are not so many options here - you need to reflect the received loan, etc. For clarity, we present typical postings-answers in the table:

In the table, two accounts are most often found - 66 and 67. You need to choose depending on the term of the loan: account 66 is called "Calculations for short-term loans and borrowings", and 67 - "Calculations for long-term loans and borrowings".

For transactions with authorized capital

The authorized capital is financial assets or any property that the founders contributed during the registration of the LLC. There is an opinion in society that a contribution to the management company necessarily represents exactly money, but this is not at all the case - if you are the owner of a building, then, of course, you can become the founder of an LLC by contributing your real estate to the authorized capital. What else can you use as a contribution? We will answer this question in the table, giving typical postings for the accounting of the authorized capital:

Accounting for financial results

Of course, the goal of any entrepreneurial activity is to generate income. The financial result is determined by profit or loss generated by the end of the reporting period. If incomes exceed expenses, then the property of the enterprise grows, that is, the company makes a profit, in the opposite situation there is a loss. Let us consider in the table how the transactions are made up for operations related to the formation of the financial result:

On account 90 "Sales", the debit reflects the revenue, and the credit reflects the costs that relate to the cost price, as well as excise duties and taxes. When at the end of the period the balance of account 90 turns out to be credit, profit is recognized. If the balance is in debit, then the company has suffered a loss. It should be remembered that account 99 is debited to 84 on the last day of the reporting period, that is, its balance becomes zero.

Can I create transactions online?

Today, many Internet services lure novice accountants with the ability to create transactions online - automatically, free of charge and in real time. Of course, no one forbids using the offer, but it is worth understanding that the business operations of each specific company have their own subtleties and nuances, so it is easy to end up with incorrectly formed accounting entries. It is logical that a person engaged in accounting should know by heart the chart of accounts and PBU, and the owners of this information usually do not need help in analyzing business transactions.

Important: if you still do not want to independently deal with the preparation of accounting entries, then it is better to use special software, for example 1C: Accounting.

Summing up

The main purpose of accounting is to provide information about the state of the property, capital and liabilities of the company. Reliable data is formed through continuous accounting, which is carried out by the double entry method, when the transaction amount is reflected in the debit of one account and the credit of another.

There will be no particular difficulties with the preparation of accounting entries if novice accountants are well versed in the chart of accounts and understand how a particular business transaction affects the assets and liabilities of the organization.

According to the Federal Law of the Russian Federation "On Accounting", all organizations carrying out entrepreneurial activities as legal entities are required to maintain accounting records. On the basis of this Law, the Regulation on Accounting and Accounting in the Russian Federation was adopted, which explains the necessary principles.

Millions of payments are made around the world every day. They are made by both ordinary people and businesses. Any business must account for its own payments in order to keep them under control. Therefore, any payment is posted against journal entries.

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

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

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

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

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

Transaction table with trade examples:

Table: Goods receipt from supplier.

Table: Sales of goods at the time of shipment (WHOLESALE).
Table: Sales of goods at the time of shipment (Retail).

Accounting entries for beginners under an assignment agreement

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

• debtor- all debt transactions are reflected in the analytical accounting. The costs identified during the course of the assignment agreement are reflected in other costs. Changing the lender to financial accounting will not affect;
• assignor- the assignment agreement brings neither income nor expense. But the fact of the execution of the operation increases its liquidity;
• assignee- yielding debt, fixes it on debit as a receivable for the amount of the debt, then displays it on the loan pending the transfer of funds.

The following table with examples under an assignment agreement will help beginners to compose accounting entries:

Table: Assignment contract transactions.

Cash transactions in accounting

Cash transactions imply acceptance, withdrawal and storage of cash. Accounting for cash transactions is based on the regulations of the Tax Code of the Russian Federation.

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

The following documents are used in cash management:

1. cash receipt order - to account for cash receipts;
2. cash outflow order - for accounting for cash expenditures;
3. cash book - takes into account all cash movements.

Table of accounting entries with answers:

Provision of services

An organization can either provide services to third parties or use the services of a third party. Accounting for accounting entries in this case will be different.

The main tasks are as follows:

• reliable and complete informational content of all operations performed;
• providing information to all participants in the process;
• non-admission of a negative result for these operations;
• proper documenting;
• competent reflection of expenses in the process of operations;
• receiving monetary profit from the performed operation.

Table with answers for business transactions related to the provision of services to third-party organizations:

Table: Provision of services to third parties.
Table: Getting third party services.

How to prepare accounting entries for fixed assets?

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

• accepting the fixed asset for accounting, its initial cost is determined;
• the fixed asset has a useful life - this is the period when it brings income;
• it is necessary to depreciate the fixed asset, i.e. write off its partial cost;
• reassessment - not required, the organization's right to carry it out;
• expenditures on major or current repairs of fixed assets are recorded on debit expense accounts;
• the write-off of a fixed asset occurs in the event of no profit or its disposal.

Table of accounting entries for fixed assets with examples:

Closing the year

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

You can read how to compile an accounting statement on error correction and debt write-off on your own.

Year-end closing sums up all the annual financial results of the organization. That is, it clears the balances of accounts 90 and 91, and closes account 99. As a result, the total, profit or loss is recorded on account 84.

Closing takes place on an entire year basis. In accounting, the year-end closure is displayed as December 31st. After closing, the organization begins a new period with zero balances of financial totals.

Table with examples:

Examples of accounting entries for taxes and state duties

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

1. write-off of costs for core activities;
2. posting costs to others, if not related to the main activity;
3. accounting as part of property.

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

Examples of transactions are clearly reflected in the following table:

Loans issued

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

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

The issuance of a loan can be carried out both in cash and in kind, it is worth noting that VAT is not charged with a cash loan. The resulting amount of interest is credited to sales revenue or other income. This is not reflected in the financial results.

Acquiring

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

This operation is distinguished by the following features:

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

Acquiring accounting entries in the table:

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

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

How to draw up accounting entries correctly? Watch the following video for guidelines:

And the delivery of accounting and tax reports for DOS:

RATE	Number of documents per month	Cost of services rub.		Note
		by mail	personally to the IFTS and funds
Tariff "ZERO"	In the absence of activity			For the quarter
Tariff "NEW"	Up to 10 accounting entries			Monthly
UNIVERSAL tariff	Up to 30 accounting entries			Monthly
"ECONOMY" tariff	Up to 100 accounting entries			Monthly
Tariff "STANDARD"	Up to 200 accounting entries			Monthly
"CLASSIC" tariff	Up to 500 accounting entries			Monthly
Tariff "SPECIAL"	From 500 or more accounting entries			Monthly
Compilation and submission of individual information at the end of the year to the FIU	Up to 5 people			For the quarter
Annual confirmation of the main activity to the Social Insurance Fund	Any activity			For the quarter
Additional services
Restoration of accounting and tax accounting	With the introduction of corrections in tax returns and submission to the regulatory authorities	Negotiable
Preparation and submission of 1 revised tax return	In case of distortions due to incomplete provision of information by the Customer, which led to the distortion of the amounts indicated in the primary documentation

Additional indicators that can affect the increase in the cost of service:

• With an increase in indicators (documents, number, etc.), the cost of service will increase:
• for 1000 rubles. for every 30 accounting entries
• for 200 rubles. for each employee over 5 people
• If the list of inventory items exceeds 50 items, then the cost of monthly maintenance will increase by 1000 rubles.
• If you have a cash register, the monthly service cost will increase by 1,500 rubles.

Debit 26 Credit 60, 76 (reflects the provision of sanitary and epidemiological services on the basis of an act of an authorized institution);

Debit 19 Credit 60.76 (VAT included on the rendered sanitary and epidemiological services);

Debit 68 Credit 19 (accepted for deduction from the VAT budget for the rendered sanitary and epidemiological services);

Debit 60.76 Credit 51 (paid for the cost of sanitary and epidemiological services).

Include the costs of paying for the services of a third-party organization for the development of the project of maximum permissible emissions in the composition of other costs (subparagraph 3, clause 1 of article 264 of the Tax Code of the Russian Federation).

Justification

From journal article

14,500 ACCOUNTING CIRCUITS WITH COMMENTS. ALEXEY TEPLYAKOV

4.1.4. General running costs

Reflection in accounting of expenses related to production management.

Accounting entries for a one-time write-off of costs for analyzes, examinations and studies of the workplace for compliance with sanitary standards, including sanitary and epidemiological examinations and laboratory tests by the institutions of the sanitary and epidemiological service of the Russian Federation
1		,	Reflected the provision of sanitary and epidemiological services on the basis of an act of an authorized institution
2		,	VAT included on the rendered sanitary and epidemiological services of the authorized institution
3	68 subaccount "Calculations for VAT"	19 subaccount "VAT on work (services) performed by third-party organizations"	Accepted for deduction from the VAT budget for the rendered sanitary and epidemiological services of the authorized institution
4	,		The cost of sanitary and epidemiological services was paid to an authorized institution *

Oleg Dolmatov Deputy Head of the Federal Service for Supervision of Natural Resources

Alexandra Kuznetsova Deputy Head of the Department of Economics and Finance of the Federal Service for Supervision of Natural Resources

How to take into account when calculating income tax the costs of paying for the services of a third-party organization for the development of draft waste generation standards and limits for their disposal

The costs of paying for the services of a third-party organization for the development of a draft waste generation standards and limits for their disposal include in the list of other costs (subparagraph 3, clause 1 of article 264 of the Tax Code of the Russian Federation). *

Organizations using an accrual basis should write off these costs on a straight-line basis over the life of these guidelines. This follows from the provisions of subparagraph 3 of paragraph 7 and paragraph 1 of Article 272 of the Tax Code of the Russian Federation. Similar explanations are given in the letter of the Ministry of Finance of Russia dated October 9, 2012 No. 03-03-06 / 1/526. This letter discusses the procedure for tax accounting of expenses for payment of services for the development of a draft maximum permissible emissions into the atmosphere. Nevertheless, the conclusions contained in it can be guided by the development of design standards for waste generation: in both cases, the costs incurred by the organization are of the same economic nature.

As a general rule, standards for waste generation and limits for their disposal are developed for a period of five years, subject to annual confirmation of the invariability of the production process and the raw materials used (clause 11 of the Procedure approved by order of the Ministry of Natural Resources of Russia dated February 25, 2010 No. 50). If, before the expiration of the five-year period, the technological characteristics of production change, then the approved standards may be revised or canceled. Because of this, the organization may need to develop a new draft regulation, including with the involvement of a third party. According to the Ministry of Finance of Russia, in this case, when calculating income tax, it is possible to take into account the difference between the amount of expenses for the development of old draft standards and the actually written off amount of costs (letter dated August 18, 2008 No. 03-03-06 / 2/105).

For certain categories of organizations, special periods of validity of standards for waste generation and limits for their disposal have been established. In particular, for organizations that dispose waste of I-IV classes, standards and limits are approved for the validity period of the license for the collection, use, disposal, transportation and disposal of such waste (clause 12 of the Procedure approved by