the Recent order has entered into book of accounts of accounting the changes considering almost all innovations, established by earlier separate documents of the Ministry of Finance. Earlier, possibly, financial department doubted - whether correctly to change the document accepted by other state (USSR)? The exit has been found - in Russia decided to apply primary texts of the plan and the instruction on its application, but - in the Russian edition.
any cardinal changes thus it is not made. The most serious have concerned account methodology at trading operations. And also an account order at joint activity - the Ministry of Finance why - that has decided that such contracts any more will not be. Some names of accounts (their essence thus remained former) are changed also, to a number of accounts new numbers are appropriated, accounts in section " are rearranged; Funds and reserves “ (by the way, it also is called now “ the Capital and reserves “) .
new account 36 " is entered Into book of accounts; the performed works on not complete works “. This account considers the information on long-term contracts when the gain from realisation is defined on the basis of the signed certificates of delivery - taking-over of works, and definitive delivery of works under the contract will occur in a year, two and more. Accordingly, the debtor balance under this account shows the sum finished (accepted by the customer) stages.
it is directly established that in accounting oprihodovanie non-material actives it is carried out through account 08 “ Capital investments “. It and so it was clear to all, since the sums directed on acquisition of non-material actives, a year as concern capital investments. These sums, as it is known, reduce assessed base under the profit tax. At calculation of this size the bookkeeper of the enterprise it takes simple a turn under account 08 " debit; Capital investments “ Also subtracts it from taxable base (but no more than 50 % of the sum of the received profit). However, at first it is necessary to subtract the deterioration added for the accounting period.
account 19 “ the VAT “ - in a new wording instructions on plan application all is painted, as in the instruction on the VAT. And even here the emphasis that under this account the VAT, " is considered only is laid; allocated in settlement documents “.
Account 26 “ obshchehozjajstvennye calculations “. Earlier all cost price in the end of a month was written off into account 20 “ the Basic manufacture “. This account accumulated all articles of expenses. Now obshchehozjajstvennye expenses can be written off directly into account 46 “ Realization “ (this account is intended for definition of financial result of activity of the enterprise for the accounting period). However, the definitive result all the same remains invariable.
account 43 “ Commercial expenses “. Here the write-off order on the cost price of production of the expenses connected with its sale is in detail defined. It first of all concerns expenses for container and packing. They are written off only in the share concerning realised production. All other expenses are written off on the cost price in the end of a month.
the order of definition of financial result (profit or a loss) at trading enterprises is changed. Here there was a specificity which consisted in the following: on account 46 “ Realization “ the income received from realisation of the goods was defined. The scheme such: a gain from realisation - the VAT - spetsnalog - purchased cost of the goods = the income. The received result was charged to profits and losses (80), costs there were written off. Then the financial result turned out. Now it is defined, as well as by other kinds of activity, on account 46 “ production Realization (works, services) “ under the scheme: Gain - the VAT - spetsnalog - purchased cost of the goods - costs = profit (loss).
Account 82 “ Estimated reserves “. Earlier it was called “ Reserves on doubtful debts “. The new name simply reflects the economic maintenance of means considered on the account more precisely. Well also the situation on a securities market is certainly considered - the subaccount " is entered; Reserves under depreciation of investments in securities “. Probably the Ministry of Finance has considered the bitter experience got in dialogue with papers MMM, the Telemarket, Tibet, Chara - bank and other, other, other. Former there was a source of formation of estimated reserves - profit of the enterprise to the taxation.
account 87 “ Unallotted profit (an uncovered loss) “ it is renamed in “ the Additional capital “ on which since January, 1st, 1995 the account of results of revaluation of property is conducted (earlier it was conducted on account 85 “ the Authorized capital stock “ Under the separate subaccount), the issue income (received at sale of actions of the enterprise above their face-value) and gratuitously received values (before considered on account 88 “ special purpose Funds). And in the instruction makes a reservation that these sums as a rule are not written off. A number of situations when it is possible to do it makes a reservation also.
Now the name “ Unallotted profit (an uncovered loss) “ it is appropriated to account 88. Under this account special purpose funds (accumulation, social sphere and consumption) are considered also.
explanatories about an order of the account of percent on credits and loans are very interesting. The enterprises can reflect percent or in process of their payment, or in process of their charge. If they reflect them in process of payment accounts of the account of money resources are debited - passing accounts of the account of credits and loans (account 90, 92, 94 and 95). If in process of charge (that is more correct as expenses should be reflected in that accounting period which they concern) to use these accounts it is necessary.
Account 78 “ Calculations with the affiliated (dependent) enterprises “ considers that now the legislation accurately defines concepts of affiliated and dependent societies.
According to item 105 of the Civil code of the Russian Federation from October, 21st, 1994 the economic society admits affiliated if other (basic) economic society or association owing to participation in its authorised capital stock, or according to the prisoner between them the contract, or otherwise has possibility to define the decisions accepted by such society.
According to the item 106 GK the economic society admits dependent if another (prevailing, participating) the society has more than twenty percent of voting actions of joint-stock company or twenty percent of an authorised capital stock of limited liability company.
entered by the letter of the Ministry of Finance from January, 24th, 1994 #7 “ About reflexion in accounting of the operations connected with realisation of joint activity “ account 77 “ Calculations on joint activity “ into new edition of book of accounts has not entered. It is connected by that, according to the Ministry of Finance, the conclusion of contracts on joint activity since January, 1st, 1995 is wrongful in connection with absence of such kind of contracts in the list resulted regarding first new Civil code.
However the first GK such list does not contain a part, and cannot contain - at least because it regulates only the general conditions of contracts, instead of their concrete kinds (they will be settled by a part of the second - especial). Moreover, contracts about joint activity will always consist - according to item 421 GK of the party can conclude the contract, both provided, and not provided by the law and other legal certificates.
while contracts about joint activity on - former are regulated by chapter 18 of Bases of the civil legislation of USSR applied in Russia and republics from May, 31st, 1991 and chapter 38 of the Civil code of RSFSR from June, 11th, 1964 (in a part which are not contradicting Bases).