How is the organization's profit in accounting

Finite financial resultsand organizations are taken into account on the A-p score 99 "Profit and losses". The debit reflects the losses, expenses and losses, and on the loan - profit and revenues of the organization. The balance as the difference between the amount of credit and debit revolutions shows the result. Monthly on account 99 comes profit or loss from the main types of activities, which are formed on account 90 "Sales".

90 - 99 - Splits from sales

99 - 90 - debited expenses from sales

At the expense of 99, the balance of operating income and expenses for the reporting month From account 91 "Operating income and expenses", as well as the balance of non-revenue income and expenses for the reporting month from account 92 "Nexic income and expenses". The debit also reflects accrued taxes and fees from profits (real estate tax, income tax and income, transportation)

99 - 68 - Accrued taxes in the budget

68 - 51 - Listed Taxes in the budget

At the end of the reporting year, when drawing up annual reporting, the account 99 is closed by the final record of December and the amount: the amount of net profit is written off 99 - 84; Amount uncoated loss They are written off 84 - 99.

52, 53. Accounting for unallocated profits (uncovered loss) and its use

At the end of the reporting year, the account 99 closes. Each new reporting year must begin with a zero balance on account 99, i.e. it is required to fully utilize the profit of the past year on account 84. This is called the balance of the balance. The amount of net profit or loss of the reporting year is written off by the final turnover of December in the debit or credit of account 84.

Thus, retained earnings or uncovered loss is taken into account on AA-p 84. Credit balance means retained earnings, and debit - loss.

The net retained earnings received by the results of the year can be used on the basis of the decision of the owners for the following purposes: to form reserves, loss coverage, financing of capital investments, etc.

After approval annual report Retained earnings will be reflected. WERINGS:

84 - 82 - Reserve Fund

84 - 83 - Extension Fund

84 75 - Calculations with the founders (on the payment of dividends for individuals of the organization's non-personnel)

If there is a loss, the sources of the coating can be: reserve funds 82 -84

75 - 84 - repayment of the loss at the expense of the founders of the organization

54. The authorized capital (UV) of enterprises created on the territory of the Republic of Belarus is formed by contributions to their founders. The size of UV, the order of its formation is determined by the company's charter and the constituent contract. At the end of the second and each subsequent fiscal year From the moment of registration or re-registration commercial organization The cost of it pure assets There must be no less than the size made by UV. If the cost of net assets will be less than the minimum amount of UV, then the organization is subject to liquidation. Assets taken to calculate are not monetary and monetary property, which includes: OS, stocks and costs, intangible assets, incomplete construction, receivables, long-term and short-term investments in promotions and bonds.

An declared UV enterprise is distributed in shares between the founders or participants. Included in the constituent documents, the capital reflects on the debit of account 75 "Calculations with the founders" and a credit of account 80 "Statutory Fund".

UV is formed due to monetary and non-cash fees of founders. At the same time, records will be recorded:

01, 04, 51, 52 - 75 - were received from the founders as their contributions to UV fixed assets, intangible assets, funds for the calculated and currency account.

UV replenishment existing enterprises Perhaps due to own fundsaccumulated in the host process, or new contributions founders. Funds of specialists, reserve fund, profits can be sent to an increase in UV.

55. Reserve funds of the enterprise are formed by profits in accordance with applicable laws and constituent documents. In the direction of the organization's profits in the reserve fund, an account is made on the debit of account 84 "Retained earnings (uncovered loss)" and account loan 82 " Reserve Fund" The formation of the Reserve Fund at the expense of the founders is reflected in the debit of account 75 "Calculations with the founders" and the credit of account 82. The use of the reserve fund is reflected in the debit of account 82 and account loans 70 "Calculations with wage personnel" (when repaying debt to employees by employees wages), 84 (with the direction of funds for the reserve fund to cover the losses of the reporting year and past years), 75 (when paying dividends in the absence of profits of the reporting year). According to the credit of the account 82, accruals are made to the Reserve Fund. The reserve fund is created for the following purposes: 1. Ensuring payments to employees due to the amounts of SPs, as well as established by law or collective agreements warranty I. compensatory payments In case of bankruptcy or liquidation of the enterprise. 2. Coating losses from hostility in the case of shortage of funds specials. Finds 3. Write-off damage from damage and shortage of values \u200b\u200bin the absence of guilty persons 4. Dividend payments for preferred shares 5. Accumulation of funds for the subsequent accumulation of the authorized capital.

For accounting for incremental value (reduction) of the book value of material values, there is an extension fund. The generalization of information on the additional fund is carried out on account 83 "Extension Fund". Analytical accounting for this account is organized in such a way as to ensure the formation of information on the sources of education and the areas of use of funds. The increase in the initial value of non-current and current assets As a result of the revaluation, the record is reflected in the debit account of assets accounting and account credit 83. The difference between the rehabilitation and initial depreciation of fixed assets and intangible assets is reflected in the debit of account 83 and the credit of accounts 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets". The amounts attributed to account credit 83 are usually not written off. Debit accounts on account 83 are made in cases of decreasing an additional fund: the direction of the extension funds to increase the authorized capital (account credit 75 or 80), the distribution of funds among the founders of the organization (credit of the account 75), the write-off of the supplementary fund's funds to cover the organization's loss (credit account 84).

56. Legal entities may be allocated from the budgets of various levels and target funds funds in the form of assistance and targeted financing of costs not covered by income, for example, in carrying out activities that have a particularly important social orientation. Also, organizations can receive targets from other legal entities.

To account for information on the movement of funds intended for the implementation of targeted implementation measures, 86 "target financing" is intended.

Obtaining business entities from state. or local budgets of targeted funds as sources of financing of various activities are reflected on the account of account 86 in correspondence with the accounting accounts money and calculations (07 "Equipment for installation", 10 "Materials", 20 "Basic Production", 50 "Cassa", etc.). The use of targeted financing is reflected in the debit of account 86.

Not subject to accounting on account 86: subsidies obtained from the budget due to state regulation of prices and tariffs provided by tax breaks, deferred to pay taxes, tax loans.

12.1. Accounting for profiting

12.1.1. What regulatory documents determine the procedure for accounting for the formation and distribution of profits?

tax code Russian Federation.

"Revenues of the Organization" (PBU 9/99), approved by the Order of the Ministry of Finance of the Russian Federation of 06.05.1999 No. 32N,

? Accounting"Organization expenses" (PBU 10/99), approved by the Order of the Ministry of Finance of the Russian Federation of 06.05.1999 No. ZZN,with amendments made by the orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n, dated March 30, 2001 No. 27n, from September 18, 2006 No. 116n, dated November 27, 2006 No. 156n;

? Accounting"Accounting for income tax calculations" (PBU 18/02), approved by the Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n;

Order Ministry of Finance of the Russian Federation dated March 30, 2001

№ 27N "On Amendments and Supplements in regulations accounting ";

Order Ministry of the Russian Federation for Taxes and Claims of January 05, 2004No. BG-3-23 / 1 "On approval of the form of a tax return on income tax declaration foreign organization and making changes and additions to the instructions for filling ";

Order Ministries of the Russian Federation for taxes and fees of 23.12.2003No. BG-3-23 / [Email Protected] "On approval of the form of the tax declaration of income received russian Organization from sources outside the Russian Federation, and instructions for completing it ";

Order of the Ministry of Finance of the Russian Federation of 07.02.2006 No. 24N "On approval of the form of the tax declaration on the income of organizations and the procedure for its filling" (as amended by the Order of the Ministry of Finance of the Russian Federation dated January 9, 2007 No. 1H).

12.1.2. What kind of synthetic accounts is accounting for profit formation?

According to the account plan, all expenses of the organization must or capitalize (included in the value of assets), or to be debited to the account of profits and losses (directly or through the cost of products). Capitalization are subject to those expenses that are directly related to the acquisition (creation) of assets. Those of them that are made after the start of using these assets should be related to the account of profits and losses as the expenses of the reporting period.

All costs of ordinary activities should be included in the cost of production (works, services). Directly on account 91 "Other income and expenses" should include other expenses.

For the purpose of taxation of profits, only those expenses that are provided for by the Tax Code of the Russian Federation and others will be taken into account regulatory documentsregulating the procedure for payment of income tax.

Such an order of expenses will ensure more precise definition both the cost of assets and the magnitude of the final financial result of the organization.

To summarize information on the formation of the final financial result of the enterprise in reporting year Account is used 99 "Profits and losses"(Actively passive account). Economic operations Reflect on the account 99 with a growing outcome since the beginning of the year (cumulative principle).

The final financial result ( net profit or net loss) is composed of the financial result from ordinary species Activities, as well as other income and expenses, including emergency. By Debetbills 99 "Profits and losses"reflected losses(loss, expenses), and on credit - profits(income) organization. Comparison of debit I. credit turns per reporting period Shows the final financial result of the reporting period.

On account 99 "Profits and losses"during the reporting year, reflects:

Profit from ordinary activities accounting records:

D 90 "Sales"subaccount 90-9 "Profit / loss from sales",

To 99 "Profits and losses";

Loss from ordinary activities by accounting records:

D 99 "Profit and losses",

To 90 salessubaccount 90-9 "Profit / loss from sales";

Salo of other income and expenses for the reporting month: other income,

D 91 "Other income and expenses"subaccount 91-9 "Salo of other income and expenses",

To 99 "Profits and losses";

? other expenses,reflected accounting entries in accounts accounting:

D 99 "Profit and losses",

To 91 "Other income and expenses"subaccount 91-9 "Salo of other income and expenses";

The amount of accrued conditional income tax for income for the reporting period:

D 99 "Profits and losses"subaccount "Conditional tax flow on income tax ",

To 68 "Calculations for taxes and fees"subaccount "Profit Tax."

Amount of accrued income tax on income tax:

D 68 "Calculations for taxes and fees"subaccount "Calculations with a budget for income tax",

To 99 "Profits and losses"subaccount "Conditional tax income For income tax. "

At the end of the reporting year in the preparation of the annual accounting reporting score 99 "Profits and losses"closes. At the same time, the final record of December, the amount of net profit of the reporting year is charged with records on accounting accounts:

D 99 "Profit and losses",

By 84 "Retained earnings (uncovered loss)."

The amount of the loss of the reporting year is written off by records on accounting accounts:

D 84 "Retained earnings (uncovered loss)",

To 99 "Profits and losses".

12.1.3. What is the composition of income and expenses from different species Activity?

The composition of income and expenses from ordinary activities, as well as other income and expenses in accordance with PBU 9/99 and 10/99 is presented in the table.

Building analytical accounting byaccount 99 "Profits and losses"it should ensure the formation of the data required to compile a profit and loss statement.

12.1.4. On which synthetic accounts of accounting is a financial result formed from conventional activities?

Score 90 "Sales"designed to summarize information on income and expenses related to the usual activities of the organization, as well as to determine the financial result on them. This account reflects, in particular, revenue and cost of:

Finished products and semi-finished products of own production;

Works and services of industrial nature;

Work and services of non-industrial nature;

Purchased products (purchased for configuration);

Construction, installation, design and exploration, geological exploration, research and similar work;

Goods;

Services for the carriage of goods and passengers;

Freight forwarding and handling operations;

Communication services;

Providing for a fee for temporary use (temporary possession and use) of its assets under the lease agreement (when this is the subject of the organization's activities);

Provision for the rights fee arising from patents for inventions, industrial Samples and other species intellectual property (when this is the subject of the organization's activities);

Participation in the authorized capital of other organizations (when this is the subject of the organization's activities), etc.

Usually, the usual activities of the enterprise are indicated in its charter.It often happens that in the section "Activities" it is written that the company can exercise "any activity not prohibited by law." In this case, revenues are considered to be obtained from conventional activities if the enterprise receives certain income regularly and their amount exceeds 5% of total amount Revenueduring the reporting period.

When recognized in accounting, the amount of revenue from the sale of goods, products, performance, the provision of services and the other is reflected on the credit of the account 90 "Sales"and the debit of the account 62 "Calculations with buyers and customers."At the same time, the cost of sold goods, products, works, services and other is debited by credit accounts 43 " Finished products", 41" Goods ", 44" Sale expenses ", 20" Basic production "and others in the debit account 90 "Sales".

To the bill 90 "Sales"subaccounts can be opened:

90-1 "Revenue",

90-2 "Cost of sales",

90-3 "Value Added Tax",

90-4 "excise",

On subaccount 90-1 "Revenue"the receipts of assets recognized by revenue are taken into account.

On subaccount 90-2 "Sales Cost"cost of sales costs for subaccount 90-1 "Revenue"revenue recognized.

On subaccount 90-3 "Value Added Tax"the amounts of value-added tax are taken into account, due to receipt from the buyer (customer).

On subaccount 90-4 "excise"the amounts of excise taxes included in the price of sold products (goods) are taken into account.

Organizations - payers of export duties can open to the account 90 "Sales" subaccount 90-5 "Export duties"for accounting amounts of export duties.

The subaccount is designed to identify financial results (profit or loss) from sales for the reporting month.

Records on subaccounts 90-1 "Revenue", 90-2 "Sales Cost", 90-3 "Value Added Tax",

90-4 "excise"produced Copy during the reporting year. Monthly comparison of the cumulative debit circulation on subaccounts 90-2 "Cost of sales",

90-3 "Value Added Tax", 90-4 "exciseand loan turnover on subaccount 90-1 "Revenue"the financial result is determined (profit or loss) from sales for the reporting month. This financial result is per month (final turns) is written off from subaccount. 90-9 "Profit / loss from sales"on account 99 "Profit and losses".Thus, a synthetic account 90 "Sales"saldo N. reporting date has no.

At the end of the reporting year, all subaccounts opened to the account 90 "Sales"(except subaccount 90-9 "Profit / loss from sales"),close up by internal entries on subaccount 90-9 "Profit / loss from sales".This is done as follows.

Credit balance subaccount 90-1 "Revenue"closed by accounting records:

D 90-1 "revenue",

By 90-9 "Profit / loss from sales"- subaccount 90-1 closed at the end of the year.

Debit balance subaccounts 90-2 "Cost of sales",

90-3 "Value Added Tax", 90-4 "excise",

90-5 "Export duties"at the end of the year, closed by accounting records:

D 90-9 "Profit / loss from sales",

To 90-2 "Cost cost",

To 90-3 "value added tax",

To 90-4 "excise",

By 90-5 "Export duties".

Accounting for profit in accordance with the legislation of the enterprise pay from gross profit to the budget of income tax and separate species Revenues, the remaining part (net profit) is used by the enterprise. The distribution of taxable profits reflect on

12.3. Accounting for the formation of authorized (share) capital interpretation of such concepts as " authorized capital», « statutory fund"," Folding Capital "," Pass Foundation "depends on the organizational and legal form of the enterprise and the provisions of the legislation, by which