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Encyclopedia of Accounting - Gracheva R.E.
Section II P.1
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Encyclopedia of Accounting - Gracheva R.E. Section II P.1
 |
Gracheva R.E. Encyclopedia of Accounting . - К .: Galician Contracts, 2004. - 832 p. The book contains all information about accounts (in the context of subaccounts) of accounting. Without attention, not one sub-account has been left, typical correspondence has been carefully chosen for each of them, an author's interpretation is given. Much attention is paid to the accounting aspects of each business transaction, for each type of activity, tax accounting is considered. The peculiarities of filling the financial statements of the enterprise are disclosed: the balance sheet, the financial results report, the cash flow statement and own capital. The book also contains all the necessary legal acts for a practicing accountant: the Law on Accounting, the Instruction on the application of the Chart of Accounts and twenty seven national standards. |
CONTENT
SECTION 2. ECONOMIC OPERATIONS IN THE WIRES
MUNICIPAL FUNDS
Receipt and disposal of fixed assets on a cash payment basis
Receipt of fixed assets
Acquisition of fixed assets without incurring additional costs
Acquisition of an item of fixed assets for funds received on credit
Acquisition of an item of fixed assets for funds received on credit in the usual way
Acquisition of fixed assets through accountable persons
Acquisition of an item of fixed assets through accountable persons that does not require additional work to put it into operation
Acquisition of an item of fixed assets through accountable persons, requiring before commissioning of installation and commissioning
Acquisition of an item of fixed assets through an accountable person, provided that such person is accountable only for the fact of payment to the supplier
Construction of fixed assets
- Contractor method of capital construction
- Economic method of capital construction
- Capital construction at the expense of targeted financing
Disposal of fixed assets
Sale of buildings, structures on terms of subsequent payment
Sale of buildings, structures on terms of advance payment
Sale of a property not commissioned
Gratuitous receipt and free disposal of the OS
Gratuitous receipt of the OS
General scheme of postings for the reflection of operations of gratuitous acquisition of fixed assets
Gratuitous retirement of the OS
General scheme of accounting transactions for the reflection of operations of gratuitous transfer of fixed assets
Reconstruction, modernization and repair of fixed assets
Improvement as the reconstruction and modernization of fixed assets. Repair as restoration of an initial resource of object
Modernization and repair of machinery and equipment. Economic method
Modernization and repair of machinery and equipment. Contractor method
Object of fixed assets as contribution to the authorized capital
Entering by the founder - an individual of ready-to-operate objects into the authorized capital of the enterprise
Entering by the founder - an individual of objects not ready for operation (capital investments) in the authorized capital of the enterprise
Fixed assets and capital investments by a legal person - founder in the authorized capital of another legal entity - issuer of corporate rights
Disposal of the objects of the OS in connection with the retirement of the participant and the return of its share in the authorized capital
The return to the retired participant of its share in the authorized capital in the form of the object
The return to the retired participant of his share in the authorized capital in the form of the object contributed by him (in the event that the preparation of this facility for operation was carried out at the expense of the enterprise)
Return to the retired participant of his share in the authorized capital in the form of the object of the OS introduced by him (in the event that in the course of operation this object was improved at the expense of the enterprise)
Receipt and disposal of fixed assets in the order of barter exchange
Exchange of similar assets
Exchange of fixed assets assets recognized as similar assets
Exchange inconvenient assets
Disposal of fixed assets in connection with the liquidation of the object
Elimination of the building in circumstances not dependent on the payer of taxes
Liquidation of the building by an independent decision of the taxpayer
Elimination of machines, equipment under circumstances that are not dependent on the taxpayer
Liquidation of machines, equipment for an independent decision of the taxpayer
Liquidation of an item of fixed assets in connection with inflicting irreparable damage with further receipt of compensation from the guilty person
Lease of fixed assets (leasing)
Financial leasing (financial leasing)
Accounting from the lessee
Lessor account
Operational lease
The account at the tenant
Accounting from the lessor
Revaluation of fixed assets
Revaluation of the item of fixed assets in the absence of previous revaluations
The mark-up of the item of fixed assets in the absence of previous revaluations
Revaluation of an item of property, plant and equipment, previously discounted
A mark-up of an item of property, plant and equipment, previously valued
Reflecting the results of the inventory of fixed assets
Survey of detected surpluses
Reflecting shortages
OTHER INCURRANT MATERIAL ASSETS
Library Funds
Purchase of printed publications by bank transfer
Acquisition of printed publications for cash through accountable persons
Manufacture of copies of printed publications by copying the original
Free purchase of printed publications in order to replenish the library fund
Receipt of copies of printed publications from the founder of the enterprise in order to repay his debts on contributions to the authorized capital
Sale of copies from the library fund of the enterprise for cash, carried out simultaneously with the transfer of copies to the buyer
Free transfer of copies from the library fund of the enterprise to other entities
Low-value non-negotiable tangible assets
Acquisition of MNMA by cashless settlement
Acquisition of MNMA for cash through accountable persons
Free acquisition of MNMA
Sale of MNMA, for which accrued 100% wear
Sale of MNMA, for which the depreciation method "50 + 50"
Free disposal of MNMA
Temporary non-title buildings
The erection of temporary (non-title) structures in connection with the maintenance of capital construction by economic means
Repair of temporary (non-titular) structures erected in connection with the maintenance of capital construction by economic means
The dismantling (dismantling) of the temporary non-title structure after the completion of the SMR, in connection with which this TS was erected
Inventory
Acquisition of inventory by cashless settlement
Acquisition of inventory for cash through accountable persons
Free purchase of inventory containers
Manufacture of inventory by the company's own forces
Manufacture of inventory on order of the enterprise
Sale of inventory, which was in operation and the residual value of which reached liquidation
Rolled goods
Acquisition of goods for the purpose of replenishment of the rental fund
Free transfer of rental items to other entities
Provision of rental services to the public
INTANGIBLE ASSETS AND GOODWILL
Rights of use of natural resources
Obtaining the right to use the subsoil for storing natural gas
Obtaining the right to use subsoil for their development (mining)
Rights of use of property
Obtaining rights to operate a segment of the motorway
Obtaining rights to use property
Rights to signs for goods and services
Acquisition of rights to use the trademark of another company
Registration of rights to use own trademark
Rights to the objects of industrial property
Creation of an intangible industrial property object
Acquisition of permission to use OIP from the patent owner by signing a license agreement
Acquisition of property rights for IPOs
Group of rights to industrial property objects
Exchange of permits for the use of plant variety from the owner of a patent by signing licensing agreements
Copyright and related rights
Acquisition of the right to reproduce or use the author's product of intellectual (creative) activity
The retirement of an intangible asset due to the impossibility of its further use due to the loss of the ability to bring economic benefits (liquidation)
Goodwill. Negative goodwill
Association of enterprises
Purchase and sale of an enterprise
Goodwill
The balance of the enterprise - the object of sale
Balance of the enterprise-buyer before the merger
Purchase of an enterprise at a price exceeding the balance sheet valuation of its assets and liabilities
The balance of the buyer enterprise after the acquisition of the acquired property
Negative goodwill
Sale of the enterprise, provided that the selling price of the enterprise is lower than the value of its net assets
Purchase of an enterprise at a price below the balance sheet valuation of its assets and liabilities
The balance of the enterprise-buyer after the acquisition of the property of the acquired enterprise
Goodwill reflected in the consolidated balance sheet
RESERVES AND UNFINISHED PRODUCTION
Inventory retirement estimate
1. The valuation method for the identified cost of the corresponding unit
2. The method of estimation by weighted average cost price
3. Method of FIFO valuation
4. LIFO valuation method
5. Normative method of accounting for disposal of stocks
6. The method of estimating the disposal of stocks at sales prices
Production reserves, WIP and finished products
Raw materials and materials
Reflection of business transactions with raw materials and materials (from acquisition to sale)
The calculation of the material component in the initial value of the reserves at each stage of the active conversion
Unfinished production
Inventory of WIP
Finished products
Marriage in production
Semi-finished products of own production
Purchased semi-finished products and components
Materials transferred for processing
Fuel and spare parts
Purchase of fuel and lubricants
Writing off fuel and lubricants
Spare parts
Accounting for spare parts received from the manufacturer for warranty service
Accounting for spare parts to be ordered for repair, for warranty repairs and non-commercial repairs
Features of the account of spare parts of repeated use
Containers and Packaging Materials
Operations with containers
Reflection of economic operations with containers and packing materials
Receiving glass containers from the public
Stock in agriculture
Agricultural materials
Products of agricultural production
Animals on rearing and fattening
Determining the cost price
Construction Materials
Separate operations with inventories
Acquisition of stocks by bank transfer
Acquisition of stocks through accountable persons
Free inventory receipt
Free disposal of stocks
Use of goods purchased for production purposes, non-production
Losses, shortages
Identify shortages
Losses and expenses
Reflection of losses incurred by the buyer in the transportation of purchased goods, provided that the guilty person is not established
Reflection of losses incurred by the buyer in the transportation of purchased goods, provided that the guilty person is found
Lack of supplier fault
The lack found on the results of the inventory
Reflection of stock losses as a result of extraordinary events
MUNICIPAL FUNDS
Receipt and disposal of fixed assets on a cash payment basis
Receipt of fixed assets
Acquisition of fixed assets without incurring additional costs
Acquisition of an item of fixed assets for funds received on credit
Acquisition of an item of fixed assets for funds received on credit in the usual way
Acquisition of fixed assets through accountable persons
Acquisition of an item of fixed assets through accountable persons that does not require additional work to put it into operation
Acquisition of an item of fixed assets through accountable persons, requiring before commissioning of installation and commissioning
Acquisition of an item of fixed assets through an accountable person, provided that such person is accountable only for the fact of payment to the supplier
Construction of fixed assets
- Contractor method of capital construction
- Economic method of capital construction
- Capital construction at the expense of targeted financing
Disposal of fixed assets
Sale of buildings, structures on terms of subsequent payment
Sale of buildings, structures on terms of advance payment
Sale of a property not commissioned
Gratuitous receipt and free disposal of the OS
Gratuitous receipt of the OS
General scheme of postings for the reflection of operations of gratuitous acquisition of fixed assets
Gratuitous retirement of the OS
General scheme of accounting transactions for the reflection of operations of gratuitous transfer of fixed assets
Reconstruction, modernization and repair of fixed assets
Improvement as the reconstruction and modernization of fixed assets. Repair as restoration of an initial resource of object
Modernization and repair of machinery and equipment. Economic method
Modernization and repair of machinery and equipment. Contractor method
Object of fixed assets as contribution to the authorized capital
Entering by the founder - an individual of ready-to-operate objects into the authorized capital of the enterprise
Entering by the founder - an individual of objects not ready for operation (capital investments) in the authorized capital of the enterprise
Fixed assets and capital investments by a legal person - founder in the authorized capital of another legal entity - issuer of corporate rights
Disposal of the objects of the OS in connection with the retirement of the participant and the return of its share in the authorized capital
The return to the retired participant of its share in the authorized capital in the form of the object
The return to the retired participant of his share in the authorized capital in the form of the object contributed by him (in the event that the preparation of this facility for operation was carried out at the expense of the enterprise)
Return to the retired participant of his share in the authorized capital in the form of the object of the OS introduced by him (in the event that in the course of operation this object was improved at the expense of the enterprise)
Receipt and disposal of fixed assets in the order of barter exchange
Exchange of similar assets
Exchange of fixed assets assets recognized as similar assets
Exchange inconvenient assets
Disposal of fixed assets in connection with the liquidation of the object
Elimination of the building in circumstances not dependent on the payer of taxes
Liquidation of the building by an independent decision of the taxpayer
Elimination of machines, equipment under circumstances that are not dependent on the taxpayer
Liquidation of machines, equipment for an independent decision of the taxpayer
Liquidation of an item of fixed assets in connection with inflicting irreparable damage with further receipt of compensation from the guilty person
Lease of fixed assets (leasing)
Financial leasing (financial leasing)
Accounting from the lessee
Lessor account
Operational lease
The account at the tenant
Accounting from the lessor
Revaluation of fixed assets
Revaluation of the item of fixed assets in the absence of previous revaluations
The mark-up of the item of fixed assets in the absence of previous revaluations
Revaluation of an item of property, plant and equipment, previously discounted
A mark-up of an item of property, plant and equipment, previously valued
Reflecting the results of the inventory of fixed assets
Survey of detected surpluses
Reflecting shortages
OTHER INCURRANT MATERIAL ASSETS
Library Funds
Purchase of printed publications by bank transfer
Acquisition of printed publications for cash through accountable persons
Manufacture of copies of printed publications by copying the original
Free purchase of printed publications in order to replenish the library fund
Receipt of copies of printed publications from the founder of the enterprise in order to repay his debts on contributions to the authorized capital
Sale of copies from the library fund of the enterprise for cash, carried out simultaneously with the transfer of copies to the buyer
Free transfer of copies from the library fund of the enterprise to other entities
Low-value non-negotiable tangible assets
Acquisition of MNMA by cashless settlement
Acquisition of MNMA for cash through accountable persons
Free acquisition of MNMA
Sale of MNMA, for which accrued 100% wear
Sale of MNMA, for which the depreciation method "50 + 50"
Free disposal of MNMA
Temporary non-title buildings
The erection of temporary (non-title) structures in connection with the maintenance of capital construction by economic means
Repair of temporary (non-titular) structures erected in connection with the maintenance of capital construction by economic means
The dismantling (dismantling) of the temporary non-title structure after the completion of the SMR, in connection with which this TS was erected
Inventory
Acquisition of inventory by cashless settlement
Acquisition of inventory for cash through accountable persons
Free purchase of inventory containers
Manufacture of inventory by the company's own forces
Manufacture of inventory on order of the enterprise
Sale of inventory, which was in operation and the residual value of which reached liquidation
Rolled goods
Acquisition of goods for the purpose of replenishment of the rental fund
Free transfer of rental items to other entities
Provision of rental services to the public
INTANGIBLE ASSETS AND GOODWILL
Rights of use of natural resources
Obtaining the right to use the subsoil for storing natural gas
Obtaining the right to use subsoil for their development (mining)
Rights of use of property
Obtaining rights to operate a segment of the motorway
Obtaining rights to use property
Rights to signs for goods and services
Acquisition of rights to use the trademark of another company
Registration of rights to use own trademark
Rights to the objects of industrial property
Creation of an intangible industrial property object
Acquisition of permission to use OIP from the patent owner by signing a license agreement
Acquisition of property rights for IPOs
Group of rights to industrial property objects
Exchange of permits for the use of plant variety from the owner of a patent by signing licensing agreements
Copyright and related rights
Acquisition of the right to reproduce or use the author's product of intellectual (creative) activity
The retirement of an intangible asset due to the impossibility of its further use due to the loss of the ability to bring economic benefits (liquidation)
Goodwill. Negative goodwill
Association of enterprises
Purchase and sale of an enterprise
Goodwill
The balance of the enterprise - the object of sale
Balance of the enterprise-buyer before the merger
Purchase of an enterprise at a price exceeding the balance sheet valuation of its assets and liabilities
The balance of the buyer enterprise after the acquisition of the acquired property
Negative goodwill
Sale of the enterprise, provided that the selling price of the enterprise is lower than the value of its net assets
Purchase of an enterprise at a price below the balance sheet valuation of its assets and liabilities
The balance of the enterprise-buyer after the acquisition of the property of the acquired enterprise
Goodwill reflected in the consolidated balance sheet
RESERVES AND UNFINISHED PRODUCTION
Inventory retirement estimate
1. The valuation method for the identified cost of the corresponding unit
2. The method of estimation by weighted average cost price
3. Method of FIFO valuation
4. LIFO valuation method
5. Normative method of accounting for disposal of stocks
6. The method of estimating the disposal of stocks at sales prices
Production reserves, WIP and finished products
Raw materials and materials
Reflection of business transactions with raw materials and materials (from acquisition to sale)
The calculation of the material component in the initial value of the reserves at each stage of the active conversion
Unfinished production
Inventory of WIP
Finished products
Marriage in production
Semi-finished products of own production
Purchased semi-finished products and components
Materials transferred for processing
Fuel and spare parts
Purchase of fuel and lubricants
Writing off fuel and lubricants
Spare parts
Accounting for spare parts received from the manufacturer for warranty service
Accounting for spare parts to be ordered for repair, for warranty repairs and non-commercial repairs
Features of the account of spare parts of repeated use
Containers and Packaging Materials
Operations with containers
Reflection of economic operations with containers and packing materials
Receiving glass containers from the public
Stock in agriculture
Agricultural materials
Products of agricultural production
Animals on rearing and fattening
Determining the cost price
Construction Materials
Separate operations with inventories
Acquisition of stocks by bank transfer
Acquisition of stocks through accountable persons
Free inventory receipt
Free disposal of stocks
Use of goods purchased for production purposes, non-production
Losses, shortages
Identify shortages
Losses and expenses
Reflection of losses incurred by the buyer in the transportation of purchased goods, provided that the guilty person is not established
Reflection of losses incurred by the buyer in the transportation of purchased goods, provided that the guilty person is found
Lack of supplier fault
The lack found on the results of the inventory
Reflection of stock losses as a result of extraordinary events
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