Ready-made accounting policies - a sample for an organization. Ready-made accounting policy - sample for an organization Accounting policy form for the year

Accounting policy of the organizationpresented in the form of documentation that performs the functions of accounting and taxation.

What is accounting policy

The accounting policy is established in accordance with PBU 1/94 “Accounting Policy of the Enterprise”. Among the accounting methods that serve as the core of accounting policies, the following can be distinguished:

• - primary observation;
• - cost measurement;
• - current grouping;
• - final synthesis of facts.

Document form

Registration of accounting documentation must be carried out in accordance with the standards established by tax and other authorities that exercise control in this field of activity of legal entities.

Documentation containing information about the accounting policies of a legal entity must meet the following mandatory requirements:

• - completeness of reflection of information on accounting of the organization’s activities;
• - timely recording of actual data;
• - transparency of data, the presence of hidden reserves should not be allowed;
• - information should not be contradictory;
• - accounting must be rational in the conditions of a particular enterprise.

Accounting policy structure

The policy may be for accounting or tax purposes. Elements of an enterprise's accounting policy , which concerns accounting calculations are as follows:

1. accounting policies;
2. material and production resources;
3. intangible assets of the enterprise;
4. accounting methodology;
5. company expenses;
6. interest on loans;
7. events after the reporting date;
8. reporting forms.

The accounting policy for tax purposes consists of:

1. the amount of taxes on the profit of a legal entity;
2. VAT amount;
3. cost of insurance premiums.

Accounting policy in 2014

The mechanism for approving accounting policies in 2014 is carried out by order of the head of the legal entity. It should be remembered that the policy is fixed for a year in advance. So, for example, at the end of 2013, a sample accounting policy of the enterprise for the year following 2013 is approved. Thus, the draft accounting policy will come into force at the beginning of 2014.

Change in accounting policy

Sometimes situations arise when the manager needs to make some changes to the document. This procedure is possible under the following circumstances:

• introducing significant changes to Russian accounting legislation;
• changes in the business conditions of the enterprise;
• the emergence of new methods of accounting for a legal entity.

Accounting policy for 2015

After the end of the current year 2014, it is expected that some amendments will be made to the content of documents on accounting calculations and taxation of the enterprise. The innovations will concern the issues of changing the mechanisms for calculating property taxes. The accounting policy for 2015 does not allow the use of increasing depreciation rates, which previously could have been present when calculating tax amounts.

When you prepare your accounting policies for 2015, do not forget that they must be dated no later than December 31, 2014. This time it is necessary to change the provisions on accounting, income tax and VAT. Due to recent amendments to the law, some rules simply must appear in the text of the tax and accounting constitution of your company. Other provisions are at your discretion.

Accounting policy statements about accounting

Two new items can be included in the accounting policy for 2015. One will simplify the document flow between the company and buyers, the second will reduce the risk of errors in calculating property taxes.

About new accounts for fixed assets

Starting from 2015, according to new rules, it is necessary to calculate property tax on movable objects, such as equipment or cars. Now fixed assets of the 1st and 2nd depreciation groups, for example computers, are not taxed regardless of when such assets are registered (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation). There is no need to pay tax on the cost of fixed assets of other depreciation groups if the company registered them from January 1, 2013. These properties are eligible for the exemption. But there is an exception - property registered as a result of a transfer between interdependent companies or individuals, reorganization or liquidation (clause 25 of Article 381 of the Tax Code of the Russian Federation). The value of these fixed assets is taxable.

In this regard, the company should adjust the subaccounts used to account for fixed assets and depreciation in its chart of accounts. Namely, introduce separate sub-accounts to accounts 01 and 02 for fixed assets subject to and not subject to property tax, as well as objects for which the company uses benefits. Then it will be easier to calculate the tax and fill out the declaration; you will only need to set up the accounting program once. In addition, the risk of errors will be reduced. You can open subaccounts that are listed in the table below, or come up with your own.

What subaccounts can be opened for accounts 01 and 02

Subaccount names	Is it necessary to pay property tax on objects in these subaccounts?
01–1 “Fixed assets of 1 and 2 depreciation groups” 02–1 “Depreciation of fixed assets of 1 and 2 depreciation groups”	There is no need to pay tax, since these assets are not subject to property tax. If a company has only such assets on its balance sheet, property tax reporting may not be submitted (Rules for filling out tax calculations and declarations, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895)
01–2 “Fixed assets 3–10 depreciation groups, subject to property tax” 02–2 “Depreciation of fixed assets 3–10 depreciation groups, subject to property tax”	Property taxes must be paid. These subaccounts reflect the following objects: - registered before 2013; - registered from January 1, 2013 as a result of transactions with interdependent companies and individuals, liquidation or reorganization
01–3 “Fixed assets of 3–10 depreciation groups, registered since 2013, for which a property tax benefit is applied” 02–3 “Depreciation of fixed assets of 3–10 depreciation groups, registered since 2013, according to to which property tax relief is applied"	There is no need to pay property tax, since these properties are eligible for relief. The value of such fixed assets must be indicated separately in the declaration. These are assets registered since 2013. Exception - fixed assets received under transactions with interdependent companies, during liquidation or reorganization (see above, subaccount 01–2)

If a company owns real estate for which tax must be paid from the cadastral value, a separate subaccount can also be entered for such fixed assets.

Possible wording: “The following subaccounts are used to account for movable fixed assets.

To account 01:

• 01–1 “Fixed assets of 1 and 2 depreciation groups”;
• 01–2 “Fixed assets 3–10 depreciation groups, subject to property tax”;
• 01–3 “Fixed assets of 3–10 depreciation groups, registered since 2013, for which property tax relief is applied.”

To count 02:

• 02–1 “Depreciation of fixed assets of 1st and 2nd depreciation groups”;
• 02–2 “Depreciation of fixed assets 3–10 depreciation groups subject to property tax”;
• 02–3 “Depreciation of fixed assets of 3–10 depreciation groups registered since 2013, for which property tax relief is applied.”

About the UPD form and the procedure for its storage

Now it has become easier to agree with buyers that instead of a delivery note and an invoice or an acceptance certificate and an invoice, they can draw up one piece of paper - a universal transfer document (UDD). The company’s right to combine invoice and primary data in one document from January 1, 2015 is directly provided for in the regulatory act (clause 9 of the Rules for filling out invoices, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 as amended by the Government Decree RF dated November 29, 2014 No. 1279). Therefore, it is now easier to convince buyers that, based on the UPD, they can safely claim deductions and write off expenses in tax accounting.

Form. A company that decided in 2015 to draw up UCD when selling goods, works or services, and when adjusting their cost - UCD, needs to approve their forms in the accounting policy (clause 4 of PBU 1/2008). But perhaps some clients will insist on receiving an invoice and invoice from your company in 2015 as well. In this case, it makes sense in the accounting policy to simultaneously approve the consignment note No. TORG-12 and the universal transfer document. And also stipulate that the company has the right to use other forms of primary registration in agreement with the counterparty. Similarly with the condition on the application of the Criminal Code. In the accounting policy, we can say that when the cost of goods, works or services sold changes, the company has the right to use both the UCD and another document, for example, a discount act.

Storage order. UPD simultaneously includes two different documents - an invoice and a delivery note (act). Therefore, it is not clear where this document should be stored - together with invoices or together with the primary document. In mid-December, the Federal Tax Service of Russia confirmed on its website that the company itself has the right to develop rules for storing universal documents (nalog.ru news from December 12, 2014). After all, the law does not establish any special procedure.

In the accounting policy, you can, for example, provide that the accounting department files UPD and UCD in a folder with invoices, in a folder for settlements with counterparties, or stores them separately from other papers. In addition, it makes sense to appoint someone responsible for the safety of these documents. A provision for this can either be included in the accounting policy or approved by a separate order.

Possible wording:“To record trade transactions, use a consignment note or a universal transfer document in the forms given in Appendix No. 2 to these Regulations.

To account for changes in the cost of goods sold, use a universal adjustment document in the form given in Appendix No. 2 to these Regulations.

If the agreement with the counterparty provides for the preparation of primary documents in a form different from that established in Appendix No. 2, use the forms of primary documents established in the agreement.

Universal transfer documents and universal adjustment documents are stored in the accounting department along with invoices. The chief accountant is responsible for the safety of universal transfer and adjustment documents.”

Formulations of accounting policies regarding tax accounting

Since 2015, several changes to income tax have come into force, thanks to which a company can bring its tax accounting closer to its accounting. What to change in the accounting policy in order to profitably apply these innovations - further.

About the method of writing off goods and materials

Since 2015, the LIFO method has been abolished in tax accounting (clause 8 of Article 254, subclause 3 of clause 1 of Article 268 of the Tax Code of the Russian Federation). Therefore, if a company used this method when calculating income tax in 2014, it needs to be changed to another. You can choose any of the three remaining ones: average cost, cost per unit of inventory, or FIFO. But the easiest way is to establish the same method for valuing materials or goods that the company uses in accounting.

Possible wording:“To determine the amount of material costs when writing off raw materials and supplies used in the production of goods (performing work, providing services), the organization uses the average cost valuation method.

When selling purchased goods, the organization uses the average cost valuation method to determine the cost of their acquisition.”

About the method of writing off low value

Until 2015, tools, equipment and other property worth no more than 40,000 rubles were included in tax accounting. could only be written off at one time upon commissioning. Now this can be done gradually - during the period of use of the property or taking into account other economically justified indicators (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). For example, in proportion to the volume of products produced.

It makes sense to establish in the accounting policy a phased method of writing off assets if the organization uses similar rules in accounting (Methodological instructions, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). This will avoid the need to take into account the differences between accounting and tax accounting according to the rules of PBU 18?/02.

In addition, you can gradually include the cost of such assets in expenses in order to reduce the amount of current expenses and not show a loss in the reporting.

Possible wording: “The cost of tools, inventory and other property that is not depreciable (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation) is included in expenses evenly over the period of its use.”

About interest rationing

Interest on loans and credits since 2015 can be fully taken into account in expenses. The only exceptions are controlled transactions (clause 1 of Article 269 of the Tax Code of the Russian Federation).

Previously, interest could be written off as expenses only up to a limit. The accounting policy had to indicate the method by which the company normalizes interest - based on the refinancing rate or the average level of interest on comparable debt obligations.

Now, to avoid confusion, the clause on the normalization of interest in the accounting policy needs to be abolished. You can also stipulate that the company charges interest as expenses without restrictions. Although this is not necessary, because such rules are directly established in the Tax Code of the Russian Federation.

Possible wording:“Interest on loans and credits is taken into account in expenses based on the rate established in the agreement, with the exception of controlled transactions.”

On accounting for losses from the sale of debts

The accounting policy for 2015 must indicate what percentage the company uses to determine the limit of loss from the sale of debt. We are talking about a situation where a company sells the debt of a buyer, customer, or debt under a loan or other debt obligations before the payment deadline established in the contract (Clause 1 of Article 279 of the Tax Code of the Russian Federation).

In this case, the organization has two options to choose from. The first option is that to calculate the limit, the organization can use the maximum interest rate, which is established in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation. For amounts in rubles, this figure is 180 percent of the Bank of Russia refinancing rate.

The second option is to apply the interest rate determined according to the rules for controlled transactions between related companies.

The second method is much more complicated, because it will be necessary to determine market rates for comparable transactions. Therefore, it is easier to calculate the standard based on the refinancing rate. To do this you can use the formula:

We add that if a company sells a debt after the payment deadline, then the loss can be taken into account in full when calculating income tax (clause 2 of Article 279 of the Tax Code of the Russian Federation).

Possible wording:“The maximum amount of loss for tax purposes from the assignment of the right to claim a debt to a third party before the payment deadline stipulated in the contract for the sale of goods (works, services) is calculated based on the maximum interest rate established by paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation for a debt obligation equal to income from the assignment of the right of claim, for the period from the date of assignment to the date of payment provided for in the contract for the sale of goods (works, services). The provisions of this paragraph also apply when assigning the right to claim under debt obligations.”

Formulations of accounting policies regarding VAT

Since 2015, VAT amendments have come into force, in connection with which it makes sense to adjust the accounting policies. At the same time, you can take into account the innovations that have been in effect since last year, if in 2014 the company did not edit this document because of them.

About numbering of invoices

A company that sells goods, work or services through a separate division must put the digital code of this additional office after the invoice number through a slash (clause 1 of the Rules for filling out an invoice, approved by Resolution No. 1137). These rules are in effect from October 1, 2014. But it is possible that the company, despite this amendment, assigned invoice numbers to separate divisions differently. For example, I didn’t put the department code in the room at all. Or put it, but not after a slash, but after a hyphen. Then it is worth adjusting the numbering order of invoices in the accounting policy.

Possible wording:“When selling goods, works, services through separate divisions, the invoice number is supplemented through “/” with a digital index:

• for a separate division in Ryazan - 1;
• for a separate division in the Nizhny Novgorod region - 2.

The numbering of invoices of separate divisions is carried out in ascending order from the beginning of the calendar year separately for each separate division.”

About accounting when refusing invoices

The company has the right not to issue simplified and UTII invoices to customers. A written agreement in this regard is sufficient (subclause 1, clause 3, article 169 of the Tax Code of the Russian Federation). But Resolution No. 1137 still does not establish which document the supplier in this case must register in the sales book.

Officials believe that the supplier can either draw up an invoice in one copy or register a primary one in the sales book. For example, invoices (letter of the Ministry of Finance of Russia dated October 9, 2014 No. 03-07-11/50894). It is better for the company to choose one of these options and consolidate it in its accounting policies. This way there will be less chance of getting confused and registering the same shipment twice in the sales book - first according to the invoice, and then according to the invoice.

Possible wording:“If an organization has entered into an agreement with a buyer who is not a VAT payer that invoices are not drawn up, the sales book indicates the details of the primary document for the shipment of goods or the acceptance certificate for work or services. If the specified buyer has made an advance payment, the sales book indicates the details of the payment order for the buyer to pay the advance.”

About invoices for non-taxable transactions

The organization has the right to draw up invoices for transactions exempt from VAT. This was confirmed by officials at the end of last year (letter of the Russian Ministry of Finance dated November 25, 2014 No. 03-07-09/59838). Since 2014, when selling goods, works and services that are not subject to VAT under Article 149 of the Tax Code of the Russian Federation, there is no need to issue invoices (subclause 1, clause 3, article 169 of the Tax Code of the Russian Federation). But there is also no prohibition on their registration in the law.

Drawing up invoices for non-taxable transactions can be convenient for companies that conduct both taxable and preferential activities. After all, in order to determine the amount of VAT that can be deducted or included in expenses, you need to calculate the share of taxable and non-taxable transactions in total revenue. To do this, companies previously often used indicators from the sales book, in which they recorded invoices for all transactions, including preferential ones.

In the accounting policy for 2015, the company can also record the condition that it will issue invoices for non-taxable transactions. But two features must be taken into account. Firstly, it is safer to number such invoices separately from regular ones. Otherwise, the company will violate the continuous numbering of invoices for taxable goods.

Secondly, it is safer to reflect invoices for preferential transactions in some special register for separate accounting, and not to register them in the sales book. Since 2014, companies have no such obligation. But officials did not explain whether these documents can be registered in the sales book as additional information. This will not affect the tax amount. But sales book data starting from the first quarter of 2015 must be included in the declaration. And it is not yet clear whether tax authorities will file claims if they find unnecessary information in the declaration.

Possible wording:“For the purposes of separate accounting of VAT amounts, the organization draws up invoices for goods, works and services not subject to VAT in accordance with Article 149 of the Tax Code of the Russian Federation, and takes into account these documents in the register of accounting for the cost of goods, works or services sold (Appendix No. 5 to this Regulation)".

About consolidated invoices

From January 1, 2015, consolidated invoices can be issued for intermediary transactions. It is not necessary in the accounting policy to record which invoices the organization will draw up under such agreements - regular or consolidated. But there are two reasons to add this condition to the accounting policy. The first is that the company may have already prescribed document flow under intermediary agreements in its accounting policy. In this case, it must be brought into compliance with the new rules. Secondly, during the audit, the tax authorities will not have a question about why the company issues either regular or consolidated invoices for intermediary transactions.

Possible wording:“When selling goods on behalf of an organization by a commission agent or an agent acting on its own behalf, the organization may charge the commission agent or agent:

• a consolidated invoice, which shows the indicators of several invoices issued by an intermediary on one date;
• separate invoices for each shipment of goods or receipt of advance payment.”

The NPO accounting policy for 2019 - a sample for a religious NPO can be downloaded on our website - a document establishing the rules and procedures for accounting in an NPO. Despite the fact that the activities of NPOs are not related to making a profit, they are not exempt from the obligation to maintain accounting and submit reports. Read more about this in the article.

Points common to the accounting policies of non-profit organizations

The accounting policy (AP) approved by order of the manager is a standard that regulates for the organization issues that are not specified in federal laws and similar acts or those for which options for accounting and reporting are allowed. Thus, the accounting policy of NPOs for 2019 and subsequent years represents the internal law of NPOs, which should regulate financial procedures, their accounting and disclosure in reporting. Taking into account the specifics of non-profit organizations, the internal standards should contain:

• Disclosure of the specifics of NPO activities, which influences the choice of certain methods and methods of accounting.
• Applicable general legislative requirements (for example, compliance with UP PBU 1/2008, approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n).
• The specific requirements applied are determined by the legal status and industry characteristics of a particular NPO (for example, the parish of the Russian Orthodox Church, registered as an NPO, applies such a document - the Accounting Methodology of the Russian Orthodox Church, approved by His Holiness the Patriarch of Moscow and All Rus' Alexy II).

NOTE! In religious organizations with long historical traditions, there may even be atypical features of the designation of documents. For example, the above-mentioned ROC Accounting Methodology was actually approved in 2004, but due to the canonical traditions of naming documents, the usual date of approval is almost never indicated in official documents.

• List of persons responsible for organizing and maintaining accounting (and tax) accounting and the procedure for appointing them responsible.
• Methods for accounting and assessing the income and expenses of NPOs for their statutory activities (for example, an NPO HOA is required to draw up an annual budget approved by the general meeting of participants).
• Methods for accounting and assessing assets and liabilities of non-profit organizations, as well as rules for disclosing information on them in reporting (for example, for cases of reporting to founders, investors or a higher organization).
• Working chart of accounts, since it can also have industry specifics. An example of a non-standard plan can be seen in the sample NPO accounting policy for 2019, which is available at the link below.
• Forms of primary accounting documents for which there are no standard (unified) forms (for examples of such forms, see also the sample UP NPO).
• The accounting method used and the registers corresponding to it (for example, with a journal-order form of accounting in an NPO, the UP must contain forms of journals, as well as consolidated registers, for example, a balance sheet and a chess sheet).
• Composition and forms of documents for internal and external reporting (if necessary).
• Approved rules for accounting document flow and its approximate schedule.

A sample document flow schedule for accounting policies can be downloaded.

• The procedure and terms for storing accounting documents, including non-standard forms and specific registers.

• The procedure for carrying out control activities (for example, inventories).
• Other solutions necessary for collecting, recording and monitoring information, as well as for reporting.

Accounting policy of a religious organization using the example of the parish of the Russian Orthodox Church

To clearly show how the mandatory aspects mentioned above are included in the NPO’s UP for 2019, let’s look at a sample UP for a religious non-profit organization—a parish of the Russian Orthodox Church.

In accordance with the legislation of the Russian Federation, a religious organization (RO) means a voluntary association of individuals for the purpose of joint worship, as well as the spread of faith (Article 8 of the Law “On Freedom of Conscience and Religion” dated September 26, 1997 No. 125-FZ). The RO must be registered in the proper manner, with division into local and centralized. The legal definition of a local RO includes the formation of a “parish of the Russian Orthodox Church” - this is a church community united around one church. It is necessary to subdivide the clergy (the staff of clergy appointed in accordance with the Charter of the Russian Orthodox Church) and the lay individuals included in the parish (who are not clergy), as well as other persons with whom the RO may enter into contractual relations to fulfill its goals. Thus, a local RO of the Russian Orthodox Church registered under the legislation of the Russian Federation has the following set of features:

• The activities of the RO are subordinated primarily to the Russian Orthodox Church and the Charter of the Russian Orthodox Church. According to the Charter, the highest governing body is determined - the parish assembly and the highest executive body - the parish council. The chairman of the parish council can be considered, according to the level of authority, the head of the RO as a legal entity. The procedure for appointing the chairman is interesting: if this is the rector of the church, then he becomes chairman with the blessing of the diocesan bishop, and if (which happens quite often) a church warden is appointed chairman, then this is an elective position.
• One more nuance regarding persons included in the clergy of the Russian Orthodox Church: employment contracts are not concluded with them. This is not provided for by the Charter of the Russian Orthodox Church. Acceptance into the service takes place strictly according to the church structure and rules, which differ, among other things, from the norms of labor law of the Russian Federation. Nevertheless, for now this state of affairs is allowed in the Russian Federation and is even sometimes supported by the courts (although appeals to the court are extremely rare). In the format of this material we will not dwell on this nuance in detail, but it should be kept in mind. We note that, according to the recommendations of the Russian Orthodox Church, this aspect should be reflected in the UP of the local RO.
• Current legislation distinguishes the services of a religious organization as an independent type of activity. Thus, what is done under the auspices of the NPO parish is neither trade nor services to the public, for which additional requirements apply (for example, the use of cash registers). Based on the same, any receipts within the framework of religious activities are considered as voluntary donations for the statutory activities of the organization.
• The methods for receiving donations to the RO are also quite specific. Therefore, in the Methodology proposed by the Russian Orthodox Church itself, it is recommended that certain special forms of documents (as well as the procedure for their circulation and storage periods) be fixed in the UE.
• To organize the accounting of RO property, a chart of accounts adapted for church needs is provided. For example, in the Accounting Methodology of the Russian Orthodox Church, account 06 has undergone a transformation - it is recommended to take into account religious items transferred to the temple in the analytics for items used in worship, and items distributed among parishioners and other visitors to the temple.
• In terms of accounting for ordinary property, as well as necessary work and services (for example, repairs and utilities for church property), there is not much specificity. At the same time, the UP of the local RO ROC should provide for the necessary actions, as well as methods of accounting and control.

A sample UP of a local religious organization, compiled according to the recommendations of the Russian Orthodox Church and the aspects outlined above, can be found at the link.

Appendix 1 to Order No. 1 of December 31, 2014

Accounting policy of Super Pak LLC for accounting purposes for 2015

The accounting policy for accounting purposes was developed in accordance with the Law of December 6, 2011 No. 402-FZ “On Accounting”, the Regulations on Accounting and Financial Reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n ), PBU 1/2008 “Accounting policies of organizations” (approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n), the Chart of Accounts and Instructions for its application (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations.”

Elements and principles of accounting policies:

1) Accounting is carried out by the accounting department under the leadership of the Chief Accountant.

Base: Federal Law - 402 “On Accounting”, Part 3, Article 7 of the Law of December 6, 2011

2) Accounting is carried out using double entry.

Base: Chart of Accounts and Instructions for its Application (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

3) Accounting in 2015 should be carried out using the chart of accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.

4) The facts of economic activity are reflected using the principle of temporal certainty, which implies that the facts of economic activity relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.

5) An inventory of property and liabilities is carried out once a year before drawing up the annual balance sheet, as well as in other cases provided for by law, federal and industry standards governing accounting. Forms of primary accounting documents of the operation are drawn up with primary documents provided in the albums of unified forms.

5.1 . Create a permanent inventory commission consisting of:

Chairman: Ivanova A.S.

members of the commission: Mineeva T.V.-storekeeper 1

Soltseva K.P. -Storekeeper 2.

6) Accounting in 2015 is carried out automatically using a specialized accounting computer program 1C, as well as using a working Chart of Accounts in accordance with Appendix No. 1.

Base: Federal Law - 402 “On Accounting”, Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N94 n.

7) Register of register forms for accounting purposes: formed independently, approved in the annex to the accounting policy.

Base: Federal Law - 402 “On Accounting”.

8 ) The list of enterprise employees who have the right to sign primary documents has been approved (Appendix 3).

9) Assets in respect of which the conditions are met that serve as the basis for their acceptance for accounting as fixed assets, costing no more than 40,000 (or a lesser limit) rubles per unit are reflected in accounting and reporting as part of inventories;

Base: clause 5 of the Accounting Regulations "Accounting for fixed assets" PBU 6/01" (approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n)

10) When calculating depreciation of fixed assets in accounting, the linear method is used.
Base: Clause 18 of the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01), approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.

11) Establish the following groups of homogeneous fixed asset objects:

· building;

· structures;

· working and power machines and equipment;

· measuring and control instruments and devices;

· Computer Engineering;

· vehicles;

· tools, production and household equipment;

· other objects.

Base: clause 5, 15 of the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01), approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.

12) There is no revaluation of the original cost of fixed assets.

Base: clause 15 of the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01) (approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.)

13) The useful life of an object of fixed assets is established based on the expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, and the repair system.

Reason: clause 20 of the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01) (approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n)

14) The procedure for financing repairs of fixed assets - repair costs are included in the cost of the current reporting period

15) The useful life of intangible assets is determined based on the expected period of use of the asset, during which it is expected to receive economic benefits (or use them in activities aimed at achieving the goals of creating a non-profit organization).
Base: clause 26 of the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007), approved by Order of the Ministry of Finance of the Russian Federation dated December 27, 2007 No. 153n.

16) The method for calculating depreciation charges for intangible assets for all objects is the same - linear (deductions are calculated based on the actual (initial) cost or current market value (in case of revaluation) of the intangible asset evenly over the useful life of this asset).

Base: clauses 28, 29 PBU 14/2007 “Accounting for intangible assets” (approved by Order of the Ministry of Finance No. 153n dated December 27, 2007); clause 56 of the Regulations on accounting and financial reporting in the Russian Federation (approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n)

17) Depreciation charges for intangible assets are reflected in accounting by accumulating the corresponding amounts in a separate account (05 - “Amortization of intangible assets”).

18) The useful life and method of determining the amortization of intangible assets are checked annually by the organization for the need to clarify them. If there is a significant change in the duration of the period during which the organization expects to use the asset, its useful life is subject to clarification. If there is a significant change in the expected flow of future economic benefits from the use of an intangible asset, the method of determining depreciation of such an asset must be changed. In this case, a significant change in the period or future economic benefits is recognized as a change of 5 percent or more.

Base: clauses 27, 30, 40 PBU 14/2007 “Accounting for intangible assets” (approved by Order of the Ministry of Finance of the Russian Federation dated December 27, 2007 N 153n)

18) Valuation of inventories by organizations engaged in trading activities The costs of procuring and delivering goods to the organization's warehouse, incurred until they are transferred for sale, are taken into account as part of sales expenses (account 44 "Sales expenses").

Base: clauses 21, 31 PBU 14/2000 “Accounting for intangible assets” (approved by Order of the Ministry of Finance No. 91n dated October 16, 2000); clause 2.2. "Methodological recommendations for accounting of costs included in production and distribution costs, and financial results at trade and public catering enterprises" (approved by Roskomtorg and the Ministry of Finance on April 20, 1995 N 1-550/32-2)

19) Accounting for materials procurement. Synthetic accounting for the procurement and acquisition of materials is carried out at actual cost without using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviations in the cost of material assets.”

Base: Instructions for the use of the Chart of Accounts for accounting financial and economic activities of organizations (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n) (explanations to accounts 15, 16.

20) Accounting for special clothing. In the composition of special clothing, the organization takes into account: special clothing, special shoes and safety devices (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, other types of special clothes).

Documentation of business transactions with workwear is carried out through the use of unified forms of primary accounting documents provided for by law to account for the movement of fixed assets.

If the period for issuing special clothing does not exceed 12 months, then its cost is written off as an expense at a time. For control purposes, the organization maintains off-balance sheet accounting of workwear.

The cost of special clothing is repaid in a linear manner, based on the useful life of special clothing, special shoes and other personal protective equipment.

21) . Special tools, special devices, special equipment and special clothing should be taken into account as part of fixed assets.
Base: clause 9 of the Guidelines for accounting of special tools, special devices, special equipment and special clothing, approved by Order of the Ministry of Finance of the Russian Federation dated December 26, 2002 No. 135n. Letter of the Ministry of Finance of Russia dated May 12, 2003 No. 16-00-14/159.

22) An organization's income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from participants (owners of property).

The income of the organization, depending on its nature, the conditions for receiving it and the areas of activity of the organization, are divided into:

Income from ordinary activities;

Other income.

23) An organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets or the occurrence of liabilities. The organization's expenses are divided into expenses for ordinary activities and other expenses.

23.1. Expenses for ordinary activities.

The organization's usual activity is the wholesale resale of industrial goods.

Accounting for expenses is carried out using account 44 “Sales expenses”.

Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in monetary terms or in another form or the amount of accounts payable.

23.2 Organization of accounting of sales expenses.

Information on expenses associated with the sale of goods is reflected in account 44 “Sales expenses”. Analytical accounting for account 44 “Sales expenses” is carried out according to the following expense items:

Fare;

Labor costs;

Rental expenses;

Expenses for storage and handling of goods;

Entertainment expenses;

Travel expenses;

Other expenses similar in purpose.

Selling expenses are completely written off on a monthly basis to the debit of account 90 “Sales”, with the exception of the costs of transporting goods, which are subject to distribution between the goods sold and the balance of goods at the end of each month. Write-off of transportation costs for purchased goods is carried out in proportion to the accounting value of goods, based on the ratio of the amount of deviations at the beginning of the month (reporting period) and current deviations for the month (reporting period) to the amount of the balance of goods at the beginning of the month (reporting period) and goods received during the month (reporting period) at book value.

24) . When selling (dispensing) goods, their cost (by group) is written off at average cost.
Base: clause 16 of the Accounting Regulations “Accounting for inventories” (PBU 5/01), approved by Order of the Ministry of Finance of the Russian Federation dated 07/09/01 No. 44n; clause 58 of the Regulations on accounting and reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.

25) . The costs of procuring and delivering goods to central warehouses (bases), incurred until they are transferred for sale, are included in the cost of sales.
Base: clause 13 of the Accounting Regulations “Accounting for Inventories” (PBU 5/01), approved by Order of the Ministry of Finance of the Russian Federation dated 07/09/01 No. 44n.

26) . Goods purchased for sale in retail trade are accounted for at the cost of their acquisition.
Base:P. 13 Accounting Regulations “Accounting for inventories” (PBU 5/01), approved by Order of the Ministry of Finance of the Russian Federation dated 07/09/01 No. 44n.

27 ). To account for financial results, account 99 “Profits and losses” is used (instead of accounts 90 “Sales”, 91 “Other income and expenses”, 99 “Profits and losses”).
Base: subparagraph “c” of paragraph 3.2 of the information of the Ministry of Finance of Russia No. PZ-3/2012 “On the entry into force of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” from January 1, 2013.”

28 )Deductions to the reserve for doubtful debts are not made.

29 ) The list of officials entitled to receive funds on account is given in Appendix 3. The deadline for submitting advance reports on amounts issued on account (except for amounts issued in connection with a business trip) is 30 calendar days. Upon returning from a business trip, the employee is required to submit an advance report on the amounts spent within three working days.

29 )The document flow schedule is approved by order of the manager. Compliance with the schedule is controlled by the chief accountant.

Base: clause 8 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

30 )For the preparation of interim and annual financial statements, the forms of the balance sheet and profit and loss statement are used in accordance with Appendix 1 of Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Chief accountant A.S. Ivanova

Companies and entrepreneurs need to make changes to their accounting policies for 2015. How to formalize changes in accounting policies for 2015?

From this article you will learn:

• What will change from January 1, 2015 in the tax accounting rules for all simplifiers
• For what period should the accounting policy be approved?
• How to formalize a change in accounting policy for 2015

On January 1, 2015, amendments made to Chapter 26.2 of the Tax Code of the Russian Federation by Federal Law No. 81-FZ dated April 20, 2014 (hereinafter referred to as Law No. 81-FZ) come into force. They change the usual rules for tax accounting for certain types of transactions. This means that you will no longer be able to apply the rules that were in force in 2014, but will have to switch to new ones. What exactly is changing? How to make adjustments to the accounting policy - do you need to rewrite it again or is it enough to issue an order to change one or two points? You will find answers to these questions in this material.

From January 1, 2015, in tax accounting it will no longer be possible to write off goods, raw materials and materials using the LIFO method (clauses 7 and 16 of Article 1 of Law No. 81-FZ). Its essence, we recall, was that valuables are written off at the cost of the most recent purchases.

If you used the LIFO method, then choose one of the other possible methods:

• at the cost of the first goods purchased (FIFO);
• at average cost;
• at the cost of a unit of goods.

If you are currently using borrowed funds, your tax accounting policy should include a method for accounting for interest. Since for tax purposes they are standardized: either depending on the average interest on loans, or based on the refinancing rate of the Central Bank of the Russian Federation (clause 1 of Article 269 of the Tax Code of the Russian Federation).

But starting next year, there will be no need to standardize interest (clause 17, article 3 of Federal Law No. 420-FZ of December 28, 2013). You can recognize expenses in the form of interest entirely, based on the rate provided for in the contract.

In tax accounting, all valuables that cost less than 40,000 rubles, but are used for more than a year, are classified as material expenses (clause 1 of Article 257 of the Tax Code of the Russian Federation). These are, for example, office equipment, office furniture, work clothes, etc. Now you can take into account low-value property in expenses in only one way - at a time in the quarter when it is paid for and put into operation (subclause 1, clause 2, article 346.17 and subparagraph 3, paragraph 1, article 254 of the Tax Code of the Russian Federation). This means that a separate clause on the method of writing off such valuables in the accounting policy was previously not needed.

But from January 1, 2015, you will be able to determine the procedure for writing off low-value objects with a long service life yourself (subparagraph “a”, paragraph 7, article 1 of Law No. 81-FZ). It will be possible to continue to take into account expenses as now - completely in one quarter after commissioning and payment of values. And it will be possible to write them off over several reporting periods. The procedure for accounting for expenses for several quarters will have to be developed independently and fixed in the tax accounting policy.