Complete list of accounting regulations (PBU) for 2014

• PBU 1/2008 Accounting policy of the organization
  The document establishes the rules for the formation (selection or development) and disclosure of the accounting policies of organizations that are legal entities. Describes the requirements for reflecting facts of economic activity in accounting. The procedure for changing the organization's accounting policies.
• PBU 2/2008 Accounting for construction contracts
  Establishes the specifics of the procedure for the formation in accounting and disclosure in financial statements of information on income, expenses and financial results by organizations acting as contractors or subcontractors in construction contracts. Determines the procedure for accounting for income, expenses and financial results under contracts of this type, reveals the procedure for recognizing income and expenses.
• PBU 3/2006 Accounting for assets and liabilities, the value of which is expressed in foreign currency
  The Regulations establish the specifics of the formation in accounting and financial statements of information on assets and liabilities, the value of which is expressed in foreign currency, including those payable in rubles, by organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit organizations and budgetary institutions).
• PBU 4/99 Accounting statements of an organization
  This PBU establishes the composition, content and methodological basis for the formation of financial statements of organizations that are legal entities under the legislation of the Russian Federation.
• PBU 5/01 Accounting for inventories
  This Regulation establishes the rules for the formation in accounting of information about the organization’s inventories. Determines the procedure for assessing inventories and regulates the procedure for determining their cost upon transfer to production and other disposal.
• PBU 6/01 Accounting for fixed assets
  This Regulation establishes the rules for the formation in accounting of information about fixed assets of an enterprise. The criteria by which an asset is accepted by an organization for accounting as a fixed asset are described. The methodology for assessing fixed assets and forming the initial cost of an object is revealed.
• PBU 7/98 Events after the reporting date
  PBU establishes the procedure for reflecting events after the reporting date in the financial statements of commercial organizations (except credit institutions) that are legal entities under the legislation of the Russian Federation. Determines the requirements for reflecting such events and their consequences in financial statements. The appendix provides an approximate list of facts of economic activity that may be recognized as events after the reporting date.
• PBU 8/2010 Estimated liabilities, contingent liabilities and contingent assets
  Establishes the procedure for reflecting conditional facts of economic activity and their consequences in the financial statements of commercial organizations. Determines the composition of contingent facts for accounting. Establishes the rules for their reflection and the methodology for assessing the consequences in monetary terms.
• PBU 9/99 Organizational income
  This accounting provision establishes the rules for the formation in accounting of information about the income of commercial organizations (except for credit and insurance organizations). The document reveals the list and composition of the organization’s income and approves their classification.
• PBU 10/99 Organizational expenses
  Determines the rules for the formation in accounting of information about the expenses of enterprises, classifies their composition and establishes conditions for the recognition of expenses. Describes the procedure for recognizing and disclosing selling and administrative expenses in financial statements.
• PBU 11/2008 Information on related parties
  This Regulation establishes the procedure for disclosing information about related parties in financial statements. Determines the list of transactions with a related party, as well as the mandatory composition of information subject to disclosure.
• PBU 12/2010 Information by segments
  The provision is applied by organizations (except credit institutions) when compiling and presenting information on segments in the financial statements of commercial organizations. Disclosure of information by segments should provide interested users of the organization's financial statements with information that allows them to assess the industry specifics of the organization's activities, its economic structure, and the distribution of financial indicators in individual areas of activity.
• PBU 13/2000 Accounting for state aid
  The document establishes the rules for the formation in accounting of information on the receipt and use of state assistance provided to commercial organizations (except credit organizations) that are legal entities under the legislation of the Russian Federation (hereinafter referred to as organizations), and recognized as an increase in the economic benefit of a specific organization as a result of the receipt of assets (cash) , other property)
• PBU 14/2007 Accounting for intangible assets
  Establishes rules for the formation in accounting and financial statements of information about intangible assets of organizations. Defines the conditions for accepting an object for accounting as an intangible asset, and regulates the procedure for the initial assessment. Sets the rules for accounting for transactions related to the granting (receipt) of the right to use intangible assets.
• PBU 15/2008 Accounting for expenses on loans and credits
  PBU reveals the features of the formation in accounting and financial statements of information on costs associated with fulfilling obligations on loans received (including raising borrowed funds by issuing bills, issuing and selling bonds) and loans (including commodity and commercial).
• PBU 16/02 Information on discontinued activities
  Establishes the procedure for disclosing information on discontinued activities in the financial statements of commercial organizations. Describes the concept of discontinued activity, the conditions for its recognition and assessment. Specifies requirements for disclosure of information in reporting.
• PBU 17/02 Accounting for expenses for research, development and technological work
  This Regulation establishes the rules for the formation in the accounting and financial statements of commercial organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions), information on expenses associated with the implementation of research, development and technological work.
• PBU 18/02 Accounting for corporate income tax calculations
  This PBU determines the rules for the formation in accounting and the procedure for disclosing in the financial statements information on calculations of corporate income tax for organizations recognized in the manner established by the legislation of the Russian Federation as taxpayers of income tax (except for credit organizations and budgetary institutions), and also determines the relationship of the indicator, reflecting profit (loss), calculated in the manner established by regulatory legal acts on accounting of the Russian Federation (hereinafter - accounting profit (loss), and the tax base for income tax for the reporting period (hereinafter - taxable profit (loss), calculated in the manner established by the legislation of the Russian Federation on taxes and fees.
• PBU 19/02 Accounting for financial investments
  Determines the rules for the formation in accounting and reporting of information about the organization’s financial investments. Rules for their initial and subsequent assessment, disposal, as well as requirements for the procedure for determining income and expenses on financial investments.
• PBU 20/03 Information on participation in joint activities
  This Regulation establishes the rules and procedure for disclosing information about participation in joint activities in the financial statements of commercial organizations (except credit institutions) that are legal entities under the laws of the Russian Federation. Expands the concepts: jointly carried out operations, jointly used assets and joint activities. Determines requirements for disclosure of information in financial statements.
• PBU 21/2008 Change in estimated values
  This PBU establishes the rules for recognition and disclosure in the financial statements), information about changes in estimated values ​​and establishes the procedure for disclosing such data in the explanatory note to the financial statements.
• PBU 22/2010 Correction of errors in accounting and reporting
  The Regulations establish the rules for correcting errors and the procedure for disclosing information about errors in the accounting and reporting of organizations that are legal entities (with the exception of credit institutions and state (municipal) institutions).
• PBU 23/2011 Cash flow statement
  This document establishes the rules for drawing up cash flow statements by commercial organizations (with the exception of credit organizations).
• PBU 24/2011 Accounting for costs for the development of natural resources
  Determines the procedure for the formation in accounting and disclosure in the financial statements of organizations that are legal entities (with the exception of credit institutions and state (municipal) institutions), users of subsoil resources, information on the costs of developing natural resources.

Each enterprise in Russia that carries out financial transactions must be equipped with a special room in which cash payments are carried out and financial assets are kept safe. Any transactions performed at the cash desk must be recorded in accordance with the legal documents regulating such actions.

What is regulated by the accounting of cash transactions?

The procedure for making financial payments and their accounting is regulated by the regulation approved by the Central Bank of the Russian Federation on September 22, 1993, No. 40.

When performing cash transactions, you must adhere to the following rules:

1. Each enterprise must have a cash book to record transactions.
2. Reception of money must be carried out using cash register equipment.
3. It is allowed to have only such a volume of cash in cash registers that does not exceed the limit established by the management of the enterprise.
4. All businesses must deposit funds that exceed the established limit.
5. It is permissible to keep funds that exceed established limits only for the payment of wages or benefits.
6. Control over the maintenance of financial reporting is assigned to the chief accountant of the enterprise.

Thus, any operation that is performed at the cash desk of an enterprise must be carried out using cash register equipment and recording in the cash book.

Types of cash documents

Cash documents can be of the following types:

• Entrance.
• Consumables.

A cash receipt order is a document that displays the amount of money received at the cash desk of an enterprise. PKO is necessary for monitoring and accounting in the accounting department of an enterprise. It is unacceptable to accept funds into the cash register of an enterprise without completing this document.

For such violations of financial discipline, penalties ranging from 5,000 to 50,000 rubles are provided. Registration of a cash receipt order must be carried out only on the day the funds are received. Failure to comply with this rule may result in this document losing its legal force. Corrections and marks on the PKO are strictly prohibited.

In some cases, it is possible to issue a cash receipt order without a receipt. For example, individual entrepreneurs who are on UTII are exempt from issuing a cash register receipt. The receipt order has a unified form KO-1, which cannot be changed.

An expense cash order is a document that is also an essential component of financial discipline. A cash register is issued each time money is issued from the cash register. For any organization, this reporting option is mandatory. Like cash receipt documents, cash registers must be filled out without fail, otherwise penalties may be applied to legal entities and officials. Individual entrepreneurs are not required to register cash settlements.

Documentation of transactions

Documentary confirmation of cash transactions is mandatory for any organization.

Such transactions can be documented with the following documents:

• Receipt cash order.
• Account cash warrant.
• Payment statement.
• Cash book.
• Cash accounting book.

Payroll is an expense operation

The cash receipt order can be filled out automatically. Typically, the 1C: Accounting program is used for this. When drawing up this document, the signature of the responsible person who issued the document is verified, and cash is counted.

A receipt order is issued in the event of receipt of revenue, sale of goods, or return of unused amount.
The document must include the number and date of registration, account number and company name.
Expense cash order, issued when issuing money: payment of wages to employees; Depositing proceeds into the bank's account; issuance of funds for the purchase of products, etc. In the cash register, you should also indicate the date of payment, the name of the organization and enter the document number.

The cash book is drawn up on the basis of received expense and receipt orders. Each financial transaction must be reflected in this document. After checking the correspondence of the amounts in the cash book and orders, the funds are transferred to the remainder of the current business day.

The cash book is maintained by the senior cashier of the enterprise. This book records the entire amount of cash issued to all cashiers of the enterprise at the beginning of the work shift. After the end of the working day, the indicators for the balances of all cash registers are reconciled. Filling out the cash book is carried out only for internal control. The need to maintain such a document arises only if the company has a very large financial turnover, and one cash register is not enough to carry out cash turnover.

The payroll is filled out when employees receive wages or any other payments. The payroll is filled out by the company's accountant, and then handed over to the cashier for payments. This type of document is filled out by both large enterprises and individual entrepreneurs.

Registration is carried out on a standard form, on the title page of which the name of the organization or the surname of the individual entrepreneur is indicated. The title page also indicates the period of validity of the document and the exact amount that must be paid. The amount must be indicated in numbers and words.

Before sending this document to the cashier for making cash payments, the payroll is sent to the manager for signature. Only after this document has been certified by the manager’s signature can the cashier begin to perform his professional duties. After the payroll expires, the cashier closes the document.

This procedure is mandatory and is carried out even if, at the time of expiration of the statement, payments were not made in full.

Accounting procedure and posting examples

The procedure for recording cash transactions is as follows. The enterprise is equipped with a cash register, which must fully comply with safety requirements. The room must be equipped with electronic means of counting banknotes, a cash register, and other electronics and furniture.

The head of the organization hires a cashier, whose work will be carried out in issuing and receiving funds, as well as recording all transactions performed. This employee is fully financially responsible and is responsible for the material assets entrusted to him. Before the start of the work shift, the cashier receives funds from the bank.

During the working day, payments and receipts of funds are carried out with mandatory accounting of financial transactions. At the end of the working day, the cash book is filled out and funds are transferred to the enterprise's cash register.

Accounting entries are accounts that are prepared using actual documents and reflect amounts that have been transferred to or withdrawn from the account, for example: settlement transactions with accountable persons or payment of salaries.

Standard wiring looks like this:

• The employee was given an advance in the amount of 5,000 rubles for a business trip.
• Upon return, the employee submits a detailed report on the expenses incurred:
• Documents for travel in ground public transport: 1000 rubles
• Daily allowance for the duration of a business trip: 1200 rubles.
• Voluntary accident insurance: 100 rubles.
• Receipt for booking a hotel room: 2600 rubles.

The accounting statements of cash transactions with reporting persons will look like this:

• Debit of account 71 “Settlements with accountable persons”,
• Account credit 50 “Cash desk” - 5000 rub. The full amount of the advance paid to the employee.
• Debit account 26 “General business expenses”,
• Credit to account 71 “Settlements with accountable persons” - 4900 rubles. Expenses incurred by an employee during a business trip.
• Credit to account 71 “Settlements with accountable persons” - 100 rubles. Refunded advance amount.

Thus, you can trace any financial transaction in the financial statements and take into account all the nuances of the expenditure and receipt of funds.

In contact with

The Central Bank established new rules for conducting cash transactions. Their implementation has become mandatory for everyone involved in commercial activities.

Concept of cash transaction

Cash transactions include

• reception
• issuance
• storage
• cash recalculation,

• filling
• conducting
• reception
• issuance of documents that accompany monetary transactions.

Any movement or movement of funds must be reflected when conducting a cash transaction. There is a certain order that must be strictly followed.

Theoretically, only those who do not handle cash can be relieved of the duties of maintaining a cash register and conducting cash transactions. Accordingly, they can only accept money and make payments by bank transfer. In reality, this option is an exception to the rule.

In this case, during the audit, the tax inspector is informed in free form that only non-cash payments are carried out. The application must be documented.

Financial statements of a small enterprise under a magnifying glass: why, when and how.

If there are employees on staff, then maternity leave is relevant for you.

New order from June 1, 2014

On June 1, 2014, instead of the expired Regulations of the Central Bank (CB) of the Russian Federation dated October 12, 2011 No. 373-P, the Central Bank Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions” came into force. operations by individual entrepreneurs and small businesses." The document has passed state registration with the Ministry of Justice of the Russian Federation.

Now, according to the new procedure, for individual entrepreneurs (IP) and small businesses (small enterprises - SE), the limit on the amount of cash in the cash register has been lifted. The limit rule remains only for organizations that are not small businesses.

There, the formulas by which the cash limit is calculated remain the same: either based on actual cash expenses, or based on the volume of revenue. But the relaxation was still made. Now such enterprises can choose the formula for calculating the cash limit that is more favorable to them.

In particular, the strict rule for enterprises that do not have cash revenue to set a cash limit only on actual cash expenses has been canceled. That is, now such enterprises can change the limit to their advantage. Moreover, the tax inspectorate is deprived of the right to recalculate the newly established limit and can only control whether it is observed or not.

However, in order to avoid conflicts with tax authorities, it is better for the owners (or executive directors) of such enterprises to play it safe - to issue an order with reference to the Central Bank Directive No. 3210-U stating that from June 1, 2014, a new procedure for setting the limit has been established.

Innovations for individual entrepreneurs and small businesses

They are as follows:

— an individual entrepreneur is no longer required to maintain both the cash book itself and, accordingly, cash receipts and cash orders (the rule for maintaining cash documents applies only to those individual entrepreneurs who operate under special tax regimes specified in tax legislation);

— another relaxation applies to both individual entrepreneurs and small enterprises: they were removed from the obligation to draw up a register of deposited amounts (before the entry into force of Central Bank Directive No. 3210-U, an individual entrepreneur or a cashier of an individual enterprise was required to enter into the register on the last day of cash disbursement the funds not received by for any reason by employees of the amount of “cash”). According to the new procedure, on the last day of issuing money, an individual entrepreneur or an MP cashier must only write down “deposited” in the statement (opposite the employee’s last name) and seal the entry. Then the individual entrepreneur displays in the statement the amount of “cash” issued in fact and the amount to be deposited, and signs the statement. In a small enterprise, the procedure is the same, only the cashier performs them, after which he passes the statement to the chief accountant or another authorized person for signature;

- the new procedure contains another relaxation for individual entrepreneurs operating under special tax regimes and small enterprises - an individual entrepreneur or cashier may not keep a cash book on days when there were no cash payments;

— according to the Directive of the Central Bank No. 3210-U, MP cashiers can make changes to cash documents (but not to cash receipts and debit orders!). For example, in a cash book you can cross out an incorrect entry, enter the correct one next to it and seal the correction with the cashier’s signature (but be sure to decipher the essence of the corrections - why, in connection with what).

Types of cash transactions

The cash register carries out incoming and outgoing cash transactions.

1. Receipt cash transactions are the receipt of money to the cash desk from any sources.
2. Expense cash transactions define the action associated with the withdrawal of cash from the cash register.

Expense cash transactions include:

• payment of advances and salaries to employees
• issuance of travel and hospitality expenses
• issuance of cash for business needs
• transferring money to the bank
• social payments

Who can conduct cash transactions

Cash transactions have the right to be conducted by a cashier or another person who is vested with these powers by the head of the organization. In both cases, it is necessary to issue an appropriate order.

Most likely, in a small business, based on workload standards, one cashier will be enough. But if there are several of them, then the position of senior cashier is introduced according to the staffing table.

If we consider a situation where there are no employees, then cash transactions are carried out by an individual entrepreneur.

Regulations on conducting cash transactions

The procedure for conducting cash transactions is determined by the Regulations of the Central Bank of the Russian Federation. According to this provision on cash transactions, individual entrepreneurs and small businesses are required to comply with a certain procedure for recording cash transactions. Previously, the document did not apply to this category of entrepreneurs.

To regulate the order of money circulation, everyone who uses cash must adhere to cash discipline.

Documentation of cash transactions

1. To confirm the movement of funds, a receipt (PKO) and an expense (RKO) cash order are used. They relate to primary documents for cash transactions and have a generally accepted approved form.

Receipt order
It indicates the source of funds.

According to the rules, an order form and a receipt for this order must be filled out. But in practice, there are cases when they are limited to filling out only the receipt. The filling rules do not allow this option. First, the order form must be filled out, and then a receipt must be issued.

When additional documents are attached, they must be indicated in the order. Such documents can serve as an act of work performed or services rendered.

The cash receipt order is signed by an accountant or other authorized person. But these powers must be confirmed by a power of attorney.

Money must arrive at the cash desk on the day the receipt order is drawn up. Otherwise, it is invalid. Timely preparation of an order is one of the points of compliance with cash discipline.

An expense cash order is used to issue cash from the cash register.
It is filled out immediately before funds are issued. The amount is entered by hand by the recipient himself.

2. All information is entered into the cash book.

It must be filled out regularly and on time. This is a mandatory document. It doesn't matter whether a cash register is used or not.

Careful maintenance of a cash book is, first of all, cash discipline, which must be strictly observed.

Basic requirements for its design:

• All details must be indicated on the first sheet
• The cash book is intended for maintaining only one calendar year and no more
• All pages must be numbered and then stitched. Their total number is indicated on the last page

The cash book is filled out on the basis of cash orders: incoming and outgoing.

3. If there are employees, then cash payments are formalized by payroll or payroll.

Accounting of cash transactions

Accounting for cash transactions involves monitoring the movement of cash.

To carry out cash-related transactions, account 50 “Cash” is used in the accounting chart of accounts.

Receipts of funds are accounted for as a debit, while expenses (payments) are accounted for as a credit. If necessary, subaccounts are used, such as:

• accounting for receipts and expenditures of money in national currency
• moving funds across different cash desks, if there are several of them
• movement of monetary documents

Synthetic accounting of transactions is carried out on the Cash desk account. It allows you to track all cash movements.

Audit of cash transactions

The tax inspector checks the cash discipline procedure. In the course of it it turns out:

• How is the cash register monitored?
• Is the cash book maintained correctly?
• checking the compliance of reports with primary documentation
• How fully are the funds received from the bank accounted for?
• correspondence of records with bank data
• use of funds received from the current account for their intended purpose
• control over compliance with the established cash limit is checked

To avoid the imposition of penalties, it is necessary to monitor whether the following are filled out and executed correctly:

• cash book
• reports on receipt and debit orders
• supporting documents that are necessary for operations.

If these mandatory rules are observed, the organization of cash management will be considered satisfactory and the audit of cash transactions will end with a positive result.

Rules for conducting cash transactions

The general procedure for cash transactions includes:

• reception, safety and issuance of funds
• preparation of the attached documents
• cash register audit
• compliance with cash discipline.

Based on this, rules for conducting cash transactions have been established.

A small business representative or individual entrepreneur must necessarily set a cash limit.

A special place is allocated in the premises for cash register operations. At the end of the day, the remaining cash is calculated and withdrawn. This must be done daily.

To set a limit, an administrative document is drawn up. It is fixed by order in any form. There is no need to notify anyone. The period for which the limit is set is also decided independently.

Individual entrepreneurs and small businesses are required to:

• determine the limit on the balance of money in the cash register. Released funds in excess of the established limit must be kept in bank accounts
• All cash transactions must be documented with a receipt (PKO) and an expense (RKO) cash order. All necessary cash documents must be available
• Maintain a cash book daily. Enter all entries into it, i.e. make a full posting of cash to the cash desk
• The head of the organization (individual entrepreneur) is obliged to provide the organization with complete management of cash transactions
• Accumulation of cash in excess of the established limit is not allowed. An exception may be paydays and weekends (non-working holidays) if cash transactions were carried out.

The safety of cash is ensured on our own. The head of the enterprise (individual entrepreneur) is responsible for the timely transfer of money to the bank and for the limit of funds in the cash desk.

The cashier is responsible for maintaining cash documents; cash transactions are monitored by the manager and accountant.

Cash transactions can be carried out in paper form or electronically. Cash documents maintained on a computer must be printed and filed into the cash book once a year.

Violations of the rules for conducting cash transactions

Liability for violation of cash transactions provides for penalties. For officials they range from 4,000 rubles. up to 5,000 rubles, for enterprises – from 40,000 rubles. up to 50,000 rub.

Compliance with the basic provisions when conducting cash transactions is guaranteed to insure you against errors associated with cash discipline. To do this, you must comply with the current rules and carefully monitor upcoming changes.

From June 1, 2014, a new procedure for conducting cash transactions will be introduced. It will become much simpler.

• The number of details in the cash book will be reduced. There will be no need to enter account numbers.
• Filling out the incoming and outgoing order form will become easier.
• The cash limit will be lifted.
• The obligation to maintain a cash book will be abolished.

But there are still rules in force when, when conducting cash transactions, it is necessary to fill out a cash book, reflect all cash transactions of an individual entrepreneur (LLC), draw up cash documents: cash receipt orders (PKO), cash outflow orders (COS) and comply with the cash settlement limit.

• define the basic concepts and rules of accounting;
• regulate the procedure for maintaining accounting records in the Russian Federation;
• establish a list of requirements for disclosure of information in reporting.

PBUs are developed and approved by the Ministry of Finance of the Russian Federation; currently there are 21 provisions establishing accounting rules.

List of current PBUs and their brief description

PBU 1/2008 Accounting policy of the organization

This PBU establishes the rules for the formation of accounting policies by the chief accountant or other person entrusted with maintaining the accounting records of the organization. The document regulates the procedure for approving: a working chart of accounts, forms of primary accounting documents, accounting registers, the procedure for conducting an inventory of the organization's assets and liabilities, methods for assessing assets and liabilities, document flow rules and technology for processing accounting information. In addition, the regulation establishes the procedure and rules for making changes to the organization’s accounting policies.

PBU 2/2008 Accounting for construction contracts

This Regulation discloses the procedure for the formation and disclosure in accounting and reporting of information on income, expenses and financial results of organizations that are contractors or subcontractors in construction contracts, the duration of work for which is long-term in nature and amounts to more than one reporting year or the start and end dates of which fall within for different reporting years. In addition, the PBU under consideration is used when accounting for contracts for the provision of services in the field of architecture, engineering and technical design in construction and other services inextricably linked with the facility under construction. The document defines the requirements for the organization of accounting objects under these agreements, the conditions for recognizing income and expenses, as well as the rules for determining the financial result.

PBU 3/2006 Accounting for assets and liabilities, the value of which is expressed in foreign currency

The document establishes the specifics of the formation in accounting and reporting of information about assets and liabilities, the value of which is expressed in foreign currency, including those payable in rubles, by organizations that are legal entities under the laws of the Russian Federation. PBU regulates the procedure for converting the value of assets and liabilities expressed in foreign currency into rubles, requirements for accounting for exchange rate differences, and also establishes the procedure for reflecting in the accounting records assets and liabilities used by the organization to conduct business outside the Russian Federation.

PBU 4/99 Accounting statements of an organization

This PBU establishes the composition, content and methodological basis for the formation of financial statements - a unified system of data on the property and financial position of an organization and the results of its economic activities, compiled on the basis of accounting data in established forms. The document defines a list of forms of financial statements and general requirements for them: rules for evaluating articles of financial statements, auditing of financial statements.

PBU 5/01 Accounting for inventories

The regulation establishes the rules for the formation in accounting of information about the organization's inventories. Determines the procedure for assessing inventories and the requirements for the procedure for accounting for actual costs of their acquisition (procurement and delivery costs, interest on loans, customs duties, etc.). Regulates the procedure for determining their cost upon transfer to production and other disposal and the requirements for disclosure of information in financial statements.

PBU 6/01 Accounting for fixed assets

The regulation establishes requirements for the rules for the formation in accounting of information about fixed assets of an enterprise. The criteria by which an asset is accepted by an organization for accounting as a fixed asset are described. The methodology for assessing fixed assets and the composition of costs for forming the initial cost of an object is revealed (amounts paid in accordance with the contract to the supplier; costs of delivering the object, customs duties and customs fees, interest on loans, etc.). Methods for calculating depreciation of fixed assets are established: linear, reducing balance method, method of writing off value by the sum of the numbers of years of useful life, method of writing off value in proportion to the volume of production (work). The procedure for accounting for the organization’s costs for repairs and restoration of facilities. Requirements for recording in accounting transactions of disposal of fixed assets in the following cases: sale, termination of use due to moral or physical wear and tear, liquidation in the event of an accident, natural disaster and other emergency, transfer in the form of a contribution to the authorized (share) capital of another organization, mutual fund and in other cases.

PBU 7/98 Events after the reporting date

For accounting purposes, an event after the reporting date is recognized as a fact of economic activity that has had or may have an impact on the financial condition, cash flow or results of operations of the organization and that occurred in the period between the reporting date and the date of signing the financial statements for the reporting year. This PBU establishes the procedure for reflecting in the financial statements of commercial organizations (except credit institutions), which are legal entities under the legislation of the Russian Federation, events after the reporting date. Determines the requirements for reflecting such events and their consequences in financial statements. The appendix to the PBU provides an approximate list of facts of economic activity that can be recognized as events after the reporting date.

PBU 8/01 Conditional facts of economic activity

A conditional fact of economic activity in accordance with PBU is a fact of economic activity occurring as of the reporting date, regarding the consequences of which and the likelihood of their occurrence in the future there is uncertainty, i.e. the occurrence of consequences depends on whether one or more uncertain events occur or do not occur in the future. This Regulation establishes the procedure for reflecting contingent facts of economic activity and their consequences in the financial statements of commercial organizations. Determines the composition of contingent facts for accounting. Establishes the rules for their reflection and the methodology for assessing the consequences in monetary terms. Disclosure of information about the consequences of contingent facts in the financial statements of the organization.

PBU 9/99 Organizational income

In accordance with PBU 9/99, the income of an organization is recognized as an increase in economic benefits as a result of the receipt of assets, cash, other property or the repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from property owners. The document establishes the rules for the classification of income, discloses the list, composition of the organization’s income and the procedure for their recognition. This PBU is used by commercial organizations (with the exception of credit and insurance) and regulates the procedure for reflecting information.

PBU 10/9 Organizational expenses

Determines the rules for the formation in accounting of information about the expenses of enterprises, classifies their composition and establishes conditions for the recognition of expenses. Describes the procedure for recognizing and disclosing selling and administrative expenses in financial statements.

PBU 11/2008 Information on related parties

This Regulation establishes the procedure for disclosing information about related parties in financial statements. Determines the list of transactions with a related party, as well as the mandatory composition of information subject to disclosure.

PBU 12/2000 Information by segments

The provision is applied by an organization when preparing consolidated financial statements if it has subsidiaries and dependent companies, as well as if it is entrusted with the preparation of consolidated financial statements by the constituent documents of associations of legal entities (associations, unions, etc.) created on a voluntary basis.

PBU 13/2000 Accounting for state aid

The document establishes the rules for the formation in accounting of information on the receipt and use of state assistance provided to commercial organizations (except credit organizations) that are legal entities under the legislation of the Russian Federation (hereinafter referred to as organizations), and recognized as an increase in the economic benefit of a specific organization as a result of the receipt of assets (cash) , other property).

PBU 14/2007 Accounting for intangible assets

Establishes rules for the formation in accounting and financial statements of information about intangible assets of organizations. Defines the conditions for accepting an object for accounting as an intangible asset, and regulates the procedure for the initial assessment. Sets the rules for accounting for transactions related to the granting (receipt) of the right to use intangible assets.

PBU 15/2008 Accounting for expenses on loans and credits

PBU reveals the features of the formation in accounting and financial statements of information on costs associated with fulfilling obligations on loans received (including raising borrowed funds by issuing bills, issuing and selling bonds) and loans (including commodity and commercial).

PBU 16/02 Information on discontinued activities

Establishes the procedure for disclosing information on discontinued activities in the financial statements of commercial organizations. Describes the concept of discontinued activity, the conditions for its recognition and assessment. Specifies requirements for disclosure of information in reporting.

PBU 17/02 Accounting for expenses on R&D and technological work

This Regulation establishes the rules for the formation in the accounting and financial statements of commercial organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions), information on expenses associated with the implementation of research, development and technological work.

PBU 18/02 Accounting for corporate income tax calculations

This PBU determines the rules for the formation in accounting and the procedure for disclosing in the financial statements information on calculations of corporate income tax for organizations recognized in the manner established by the legislation of the Russian Federation as taxpayers of income tax (except for credit organizations and budgetary institutions), and also determines the relationship of the indicator, reflecting profit (loss), calculated in the manner established by regulatory legal acts on accounting of the Russian Federation (hereinafter - accounting profit (loss)), and the tax base for income tax for the reporting period (hereinafter - taxable profit (loss)), calculated in the manner established by the legislation of the Russian Federation on taxes and fees.

PBU 19/02 Accounting for financial investments

Determines the rules for the formation in accounting and reporting of information about the organization’s financial investments. Rules for their initial and subsequent assessment, disposal, as well as requirements for the procedure for determining income and expenses on financial investments.

PBU 20/03 Information on participation in joint activities

This Regulation establishes the rules and procedure for disclosing information about participation in joint activities in the financial statements of commercial organizations (except credit institutions) that are legal entities under the laws of the Russian Federation. Expands the concepts: jointly carried out operations, jointly used assets and joint activities. Determines requirements for disclosure of information in financial statements.

PBU 21/2008 Change in estimated values

This PBU establishes the rules for recognizing and disclosing in the financial statements information about changes in estimated values ​​and establishes the procedure for disclosing such data in the explanatory note to the financial statements.

A prerequisite for carrying out entrepreneurial activities is maintaining a cash book and recording the organization's cash transactions. This should be carried out by the company's accountant. Records are maintained continuously and must reflect a complete picture of what is happening. Modern accounting of cash transactions is carried out using management programs that carry out operations automatically, but the participation of an accountant is necessary. The correct execution of each operation guarantees the resulting error-free preparation of balance sheets and other types of reporting, and avoids the detection of gross errors or typos during the audit.

What is a cash register in an enterprise?

In order to understand how cash transactions are carried out, you need to know what a cash desk at an enterprise is. This is the room in which the receipt and issuance of cash for reporting is directly carried out. It is at the cash desk that employees can receive cash in their hands as a salary or advance, as well as for the needs of the enterprise. Revenue, money from customers and other cash are deposited at the cash register. Accounting for transactions must be kept in accordance with the regulatory and legislative acts “On the conduct of cash transactions at the enterprise.” Each individual state has its own legislative standards and regulations.

For the conduct of operations, provisions are made that help to carry out these activities in an orderly manner. One of the main elements of accounting is the cash limit, which is set to ensure that there is a certain amount of cash, or rather no more than a set amount. Cash in excess of the norm must be submitted to the bank on a mandatory basis and within the established time frame for crediting to a current or other account.

Cash on hand can be in both national and foreign currency. Accounting for the movement of funds is recorded in a cash book, for which a specific form is provided. One book should be opened for the national currency, and another for the foreign currency. It is prohibited to make erasures or corrections in such books. If it is necessary to make changes, they are certified by the signature of the cashier himself and the chief accountant of the enterprise. The books are kept in 2 copies, the first remains in the cash register, and the second has a tear-off form, and is the employee’s report.

Types of accounting and their differences

The organization maintains accounting of cash transactions in 2 areas. There are analytical accounting and direct accounting. Analytical accounting of cash transactions gives a complete picture of how much funds are currently available, what the funds were spent on in the recent past, and what are the forecasts for the future. This is a general idea. And accounting provides a numerical answer to these very questions. It is presented in the form of reports, postings, expenditure and receipt orders, and so on.

Procedure for carrying out operations

The cashier must record all cash receipts or cash issues in the cash flow ledger. At the end of each working day, he is required to draw up a report and determine the cash balance. If it exceeds the established limit, the difference must be credited to the account. Exceptions may include days when employees are paid. In this case, time is provided (approximately 3 days) specifically for the payment of wages. The employee’s daily report is received by the chief accountant, who checks its accuracy. Reports are accepted against signature.

The report must contain all expenditure and receipt orders that were posted on that day.

The order of operations can be determined by the following sequence of actions of the cashier:

1. When cash is received or withdrawn, a receipt or expenditure invoice is drawn up. These are the primary documents on the basis of which a report on the activities of the enterprise is compiled.
2. Primary documentation is entered into the transaction log.
3. Also, all actions are reflected in the accounting book.
4. At the end of the working day, the employee submits a report, which contains all the necessary documentation, to the chief accountant.

The cashier is a financially responsible person; he is responsible for the safety of property in the cash register, and any transfer of it must be documented. If for any reason an employee is absent from his workplace, then all financial responsibility passes to the person who replaces him. At the first visit to the cash register, the replacement must conduct an audit, that is, an inventory, in order to know what he is responsible for and check the presence of all components.

In addition to cash, other material assets of the enterprise can be stored in the cash register; they can be presented in various forms. These can be stocks, bonds and other securities. If a shortage is identified, it must be compensated directly by the employee himself, who, upon entering work, had to sign an act of transfer of material assets, for which he accepted financial responsibility.

In the chart of accounts there is a special account No. 375, which is called “calculations for compensation of losses caused.” The shortage is written off to account 375, and then when the employee returns, it will be reflected in posting D30K375.

In certain cases, reporting can be transmitted electronically, but its accuracy is checked by the chief accountant of the enterprise, who is ultimately responsible for this.

Accounting entries for cash transactions

When conducting cash transactions, all movements must be correctly recorded in reporting documents. If funds are received, they are reflected in the debit of the transaction, but if money is issued, then they are recorded in the credit of the account.

To account for the movement of funds, account 30 of the Chart of Accounts is provided. This is a synthetic account, which is called “Cashier”. Let's consider the main accounting entries that are often encountered in business activities.

If funds received from customers are received at the cash register, then the posting will be: D30K36.

If funds are received at the cash desk from the enterprise’s account, then - D30K31.

If the money is returned by the employees to whom it was issued on account, then the posting will be as follows: D30K372.

If the cash register received money that was identified after the inventory, then the posting: D30K719.

These were examples of the receipt of funds in the cash register, they are reflected in the debit of account 30. What will the posting look like when issuing money from the cash register?

If wages are issued to employees of the enterprise from the cash register, then the posting will look like D66K30.

Money is issued to accountable persons - D372K30.

If money is transferred from the cash register to the current account of the enterprise, then the posting will be as follows: D31K30.