The prize is sum of money, which the employer pays to the employee as an addition to the salary as an incentive when he achieves established indicators and conditions. The procedure for paying bonuses is established internally normative act, which may also stipulate the conditions under which an employee’s bonus can be deprived.

When is an order to forfeit a bonus necessary?

The award can be expressed in two forms:

• Cash bonus specified in the employment contract, which is part of wages and is regularly paid to an employee who has fulfilled his duties in full (fulfilled the plan, achieved established results, etc.) and has not been punished (has not received a reprimand or reprimand).
• Irregular incentive payments, which are accrued only when certain conditions are achieved (exceeding the plan, successful completion of the transaction), and in the contract the bonus is designated as a variable component of the salary.

An order to deprive an employee of a bonus is not required only if internal position all the grounds for deprivation of the bonus are determined, and the amount of its reduction in each case, and there is also the employee’s signature confirming familiarization with this act.

Sample order to deprive an employee of a bonus

In what form should I issue an order not to accrue bonuses? A sample of this document is not officially approved, so it can be done in free form. It must contain the following data and details:

• Name of the organization, full and abbreviated (if available);
• Order details: date and number;
• The preamble of the order is the introductory part, which describes the situation that gives grounds to deprive the employee of a bonus.
• The text of the order, which states who is deprived of the bonus, on what basis, in what amount (100%, 50%, etc.) and for what period.
• Manager's signature
• Signature of the employee confirming familiarization with the order.

Note! In the text of the order, it would be more correct to write that the employee is “not awarded a bonus” rather than “deprived of a bonus.” This follows from labor legislation, which allows an employee to be rewarded with a bonus, but does not say anything that deprivation of this payment can be used as a punishment.

Is it possible to impose a disciplinary sanction and deprive a bonus at the same time?

The Labor Code of the Russian Federation clearly states that two punishments cannot be applied for the same offense. In this regard, the question arises: is it possible to deprive an employee of a bonus at the same time as imposing a reprimand or reprimand?

Labor legislation contains an exhaustive list of disciplinary punishments that can be applied to an employee; deprivation of bonuses (deprivation of bonuses) is not among them.

Accordingly, it is possible to simultaneously punish the employee by issuing a disciplinary penalty and not accruing a bonus. Moreover, it is possible to stipulate in the Regulations on Remuneration a condition that the presence of a reprimand or reprimand may be grounds for non-payment of bonuses for a certain time (usually until the expiration date or until the punishment is lifted).

In this case, either two separate orders are made, or in one order they impose a penalty and indicate that on this basis the employee will not be awarded a bonus.

At the same time, in each case it is necessary to take into account the proportionality of the degree of the employee’s misconduct and the amount of the bonus that he is deprived of, otherwise he may well challenge the employer’s decision in court.

An order to deprive a bonus is issued if the bonus is specified in employment contract employee and is part of his remuneration. In the order, it is advisable not to use the term “deprivation of a bonus”, but to give an order that the employee should not be awarded a bonus.

About what accounts receivable is and on what accounts accounting it is reflected, as well as we talked about standard accounts receivable records in ours.

In the organization's balance sheet, accounts receivable, based on its economic essence, is reflected in assets. At the same time, to accounts receivable applies general requirement on separate presentation of short-term and long-term receivables (clause 19 of PBU 4/99).

Which line of the balance sheet shows short-term receivables?

How to reflect short-term receivables

Short-term accounts receivable are those whose repayment period does not exceed 12 months as of the reporting date. Accordingly, receivables with a maturity date of more than 12 months at the reporting date are considered long-term (clause 19 of PBU 4/99).

Valid form balance sheet stipulates that accounts receivable are reflected in line 1230 “Accounts receivable” (Order of the Ministry of Finance dated July 2, 2010 No. 66n).

Considering that short-term receivables must be presented separately in the balance sheet, an organization can provide that such debts will be reflected, for example, on line 1231 “incl. accounts receivable for which payments are expected within 12 months after reporting date».

Accordingly, long-term receivables are shown separately. For example, on line 1232 “incl. accounts receivable for which payments are expected more than 12 months after the reporting date.”

In addition, if the amount of debt for goods sold, products, work performed and services rendered is significant in the total amount of receivables, such amount must be shown separately in the balance sheet. Similarly, the amount of receivables for advances issued is presented separately in the balance sheet if such an indicator is significant (

As part of accounts receivable reflected in the balance sheet Russian organizations, there are two groups:

• 1) debt for which payments are expected more than 12 months after the reporting date;
• 2) debt, payments for which are expected within 12 months after the reporting date.

In the process of analyzing receivables, various goals are pursued:

• o assessment of the payment discipline of buyers and customers;
• o analysis of the risks of accounts receivable and the likelihood of refund;
• o identification of obligations in accounts receivable that are unlikely to be collected;
• o development of a customer lending policy aimed at speeding up settlements and reducing the risk of non-payments (during internal analysis).

Main tasks of the analysis:

• - analysis of the state of accounts receivable, its composition and structure;
• - generation of analytical information that allows you to control accounts receivable;
• o determination of the real value of accounts receivable in a changing environment purchasing power Money;
• - justification of the conditions for providing credit to individual buyers;
• o monitoring compliance with the conditions for providing credit to buyers and obtaining commercial credit from suppliers; forecasting collection of receivables.

The amount of accounts receivable is influenced by:

• o total sales volume of the organization;
• o terms of settlements with debtors;
• o collection policy for receivables. The more active an organization is in collecting accounts receivable, the smaller its balances and the higher the quality;
• o payment discipline of buyers;
• o the state of accounting, the validity of the inventory, the presence of an effective internal control system;
• o the quality of accounts receivable analysis and consistency in the use of its results.

In the most general view changes in the volume of accounts receivable for the year can be characterized by balance sheet data. For the purposes of internal analysis, information should be included analytical accounting: data from journals-orders or replacement statements of settlements with buyers, customers, suppliers (for advances issued), accountable persons, and other debtors.

To analyze the composition and structure of accounts receivable, we use the data in table. 3.7.

Table 3.7.

*According to the company, this item also includes advances issued against non-current assets.

As we can see, in the structure of accounts receivable, the largest share is the debt of customers, but by the end of the analyzed period its share decreased from 52.05 to 38.09%. At the same time, attention should be paid to the increase in debt of other debtors (from 22.51 to 41.54%). Given the complex and heterogeneous nature of this article, it is necessary to clarify its composition. According to the information disclosed by the company (see data on the NLMK OJSC website), the most significant items of other receivables are “Settlements with the budget and off-budget funds", "Calculations for the assignment of the right of claim", "Calculations for accrued interest."

The following indicators are used to analyze accounts receivable.

Share of receivables in total assets:

Share in assets = (DZ: A) x 100,

where DZ is accounts receivable; A - assets of the organization.

Share of accounts receivable in the value of current assets: Share in current assets= (DZ: OA) x 100, where OA is current assets.

Accounts receivable turnover period:

Turnover period = (DZ x D): Revenue, where D is the duration of the analyzed period, days.

Share of doubtful debts in accounts receivable:

Share of doubtful debts = SDZ: DZ, where SDZ is doubtful accounts receivable.

This indicator characterizes the quality of accounts receivable. Its growth trend indicates a decrease in liquidity. This indicator used in the internal analysis of accounts receivable.

Ratio of accounts receivable to sales (accounts receivable ratio):

Accounts receivable ratio = DZ: Revenue.

This indicator provides information about the amount of unpaid products per 1 ruble. sales

Receivables repayment period:

Repayment period = (DZ x D): Sales revenue, where D is the duration of the analyzed period, days.

Based on this indicator, you can estimate over what period the average receivables are repaid.

To analyze the reliability of receivables, information on the share of overdue receivables in its total volume is important. An external analyst can perform such an analysis using data from the explanatory note.

The calculation of indicators characterizing the accounts receivable of the analyzed company is given in table. 3.8. As follows from its data, the state of settlements with debtors has deteriorated significantly compared to last year. Increased by 38 days average term repayment of accounts receivable, which indicates a significant slowdown in its turnover. The dynamics of the coefficient characterizing the ratio of accounts receivable to revenue is also indicative. So, if in the last period by 1 rub. products sold accounted for 12 kopecks. unpaid products, then in the analyzed period this value increased to 23.6 kopecks. All this indicates an increase in the repayment period for receivables.

Table 3.8.

Particular attention should be paid to reducing the quality of debt. Compared to last year, the share of doubtful accounts receivable increased by 1.0% and amounted to 3.9% of the total amount of accounts receivable.

For liquidity management purposes, it is useful to group receivables by maturity.

Let's analyze accounts receivable according to the data given in table. 3.9. We can conclude that the analyzed company has the largest share (about 70%) of debt that must be repaid within the next 90 days. At the same time, the repayment period for more than half of the obligations on advances issued exceeds six months or more.

Table 3.9.

The results of the analysis of accounts receivable by the timing of payment allow us to draw a picture of the state of the company’s payments and draw attention to the debt with long term repayment. In addition, such analysis can be useful for creating a cash flow forecast.

Accounts receivable for which payments are expected within 12 months after the reporting date

Accounts receivable, payments for which are expected within 12 months after the reporting date, are shown on line 240 of the consolidated balance sheet minus the mutual debt of the Group members in the amount of RUB 17,757 million. and 10,993 million rubles. as of December 31 and January 1, 2010 respectively.

Accounts receivable from buyers and customers on line 241 of the consolidated balance sheet are shown minus the mutual debt of the Group members, excluding the reserve for doubtful debts in the amount of RUB 6,796 million. and 3,900 million rubles. as of December 31, 2010 and January 1, 2010, respectively. There was no provision for doubtful debts in 2010.

There are no receivables from buyers and customers classified as long-term as of January 1, 2010 and as of December 31, 2010.

The growth in accounts receivable was mainly caused by an increase in the amounts of advances issued to suppliers.

10. SHORT-TERM FINANCIAL INVESTMENTS

According to line 250 “Short-term financial investments» financial investments are reflected as of December 31, 2010 and January 1, 2010 in the amount of 914 million rubles. and 371 million rubles. respectively.

Short-term financial investments by type of issuer are classified as follows:

Index	Short-term financial investments
	as of December 31, 2010	as of 01/01/2010
Securities of other organizations
Deposits

The Group has financial investments encumbered with collateral in 2010 as part of line 250 “Short-term financial investments”. are missing.

11. CASH

The Group's cash balances in rubles and foreign currency accounts, amount to 3,266 million rubles. and 4,009 million rubles. as of December 31, 2010 and January 1, 2010, respectively.

12. CAPITAL

Authorized capital

The authorized capital is 19 million rubles. and consists of ordinary registered shares with a par value of 1 ruble each. Preference shares are missing.

Shareholders	Ordinary shares
	Quantity,	Nominal cost, million rubles
Shareholders, total:
Including: owning more than 5% of shares:
legal entities:
individuals:

During 2010 the value authorized capital hasn't changed.

Extra capital

Magnitude additional capital according to line 420 of the consolidated balance sheet is 1,619 million rubles. and 1,706 million rubles. as of December 31, 2010 and January 1, 2010, respectively.

Reserve capital

Because the reserve fund fully formed; no contributions were made to the reserve fund in the reporting year.

According to the Resolution of the shareholders' meeting in 2010, based on the results of the Company's work for 2009, income payable to the participant was not accrued (140 thousand rubles based on the results of work for 2008). As of December 31, 2010 debt to the participant in the composition short-term liabilities There is no balance sheet line 630 “Debt to participants (founders) for payment of income.”

13. CREDITS AND LOANS

Creditors		repayment	Loan amount  as of December 31, 2010	Loan amount  as of 01/01/2010
OJSC "Sberbank of Russia" OSB 8598
OJSC TransCreditBank
JSC AB "Russia"
CJSC "Gazenergoprombank" (JSC AB "Russia")
"BNP Paribas Bank" CJSC	U.S. dollar
ING Bank (Eurasia) CJSC	U.S. dollar
ING Bank (Eurasia) CJSC	U.S. dollar
CJSC "Credit Europe Bank"	U.S. dollar
CJSC "Credit Europe Bank"	U.S. dollar
JSC AB "Russia"	U.S. dollar
OJSC Gazprombank
INTESA BANK SACE	U.S. dollar
CJSC "Banca Intesa"	U.S. dollar
OJSC Gazprombank	U.S. dollar
Standard Bank PLC., CJSC "Standard Bank"	U.S. dollar
CJSC "COMMERTZBANK (EURASIA)"	U.S. dollar
CJSC "Uni Credit Bank" (International Moscow Bank)	U.S. dollar
ING Bank NV (USD 200 million)	U.S. dollar
ING Bank NV (USD 125 million)	U.S. dollar
ING Bank NV (USD 375 million)	U.S. dollar
JSB "ORGRESBANK" (OJSC "NORDEA BANK")	U.S. dollar

The total amount of loans received in the consolidated balance sheet is RUB 2,773 million. and 1,465 million rubles. as of December 31, 2010 and January 1, 2010, respectively.

Lenders		Maturity	Amount of loans  as of December 31, 2010	Amount of loans  as of 01/01/2009
Lemford Enterprises Limited
Including with a repayment period of up to 1 year

Interest on loans and borrowings received and additional costs associated with obtaining loans and borrowings are included in the Group’s other expenses in 2010. in the amount of 1,681 million rubles, including investment projects in the amount of 1,143 million rubles. in 2009 in the amount of 1709 million rubles. and 891 million rub. respectively.

14. LONG-TERM LIABILITIES

The Group's long-term liabilities include accounts payable for bank loans, the repayment period of which, according to concluded agreements, exceeds 12 months after the reporting date. It amounted to 16,820 million rubles. and 11,501 million rubles. as of December 31, 2010 and January 1, 2010, respectively.

In addition, line 515 of the balance sheet reflects deferred tax obligations in the amount of 3029 million rubles. and 1,186 million rubles. as of December 31, 2010 and January 1, 2010, respectively.

Group of debts to the budget and extra-budgetary funds restructured in accordance with the established procedure in 2010. does not have.

15. TAXATION

For the purposes of calculating income tax, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights(accrual method).

For accounting purposes, changes in financial statements related both to the reporting year and to previous periods are made in the reports prepared for reporting period, in which distortions of its data were discovered. (clause 39 of the Regulations on accounting and financial reporting in Russian Federation).

In this regard, income and expenses of previous years identified in the reporting year are reflected in the items “Other income” and “Other expenses” of the Profit and Loss Statement (Form No. 2) of the reporting year, as well as in other articles of the said report as follows way:

Deductible temporary differences arising in 2010 are primarily due to time overruns beneficial use individual fixed assets in tax accounting over the useful life of these fixed assets for accounting purposes, the occurrence of losses from core activities carried forward for tax purposes.

Permanent differences are mainly caused by the presence of expenses that are not accepted for tax purposes, in particular, the excess of the amount of depreciation of fixed assets overvalued in accounting over the amount of depreciation of such fixed assets in tax accounting, as well as social expenses, charitable expenses, expenses in terms of exceeding the norms established by law and expenses arising in the non-production sphere.

№ lines of form No. 2	Name of article/indicator	For 2010			For 2009
		data current year	data previous years		current year data	data previous years	total in the income statement

67. Accounting Regulations “Information by Segments” (for an organization that is not an issuer of publicly placed valuable papers ):

- apply;

- do not apply.

68. Accounting Regulations “Information on Discontinued Activities” :

- apply;

- do not apply.

69. Accounting Regulations “Accounting for Contracts” construction contract» (for an organization that is a small business entity, with the exception of issuers of publicly offered securities):

- apply;

- do not apply.

70. Consequences of change accounting policy that have had or are capable of having a significant impact on financial position organizations, financial results its activities and (or) cash flows are reflected in the financial statements :

- V as usual;

- prospectively, except for cases when a different procedure is established by the legislation of the Russian Federation and (or) a regulatory legal act on accounting.

71. An error is considered significant if it, individually or in combination with other errors for the same reporting period:

- is the amount for a specific reporting item, the ratio of which to the total total of the relevant data for reporting year is at least ___%;

- based on other criteria of materiality.

72. A significant error in the previous reporting year, identified after approval of the financial statements for this year, must be corrected (for an organization - a small business entity, with the exception of issuers of publicly placed securities):

- in the usual way;

- in order, established by paragraph 14 PBU 22/2010, without retrospective recalculation.

73. Use primary materials in your work accounting documents, which are presented in the albums unified forms primary documentation, developed by the State Statistics Committee of the Russian Federation.

Approve the forms of primary accounting documents, accounting registers, as well as documents for internal accounting reporting. // Annex 1.

74. Approve the list of documents and the procedure for their submission to the accounting department, indicating officials responsible for their preparation, as well as the document flow schedule at the enterprise. // Appendix 2.

75. Responsibility for the organization and state of accounting at the enterprise should be assigned to the head _________ “_______________________”.

76. Accounting in __________ “____________________” is carried out:

- accounting service How structural unit, headed by the chief accountant;

- full-time accountant;

- accounting on a contractual basis is transferred to centralized accounting, a specialized organization or a specialist accountant;

- The manager maintains accounting records personally.

77. In order to ensure the reliability of accounting and reporting data, conduct an inventory of property and financial obligations in accordance with Appendix 3 using unified forms of primary documentation.

78. Create a permanent inventory commission consisting of:

Chairman:

__________________________________________________________________ ;

(full name, position)

members of the commission:

(full name, position)

___________________________________________________________________;

(full name, position)

___________________________________________________________________.

(full name, position).

79. Create a commission consisting of three people:

_________

(full name, position)

_________________________________________________________________________________;

(full name, position)

_________________________________________________________________________________;

(full name, position)

to conduct a sudden audit of the cash register. Establish the frequency of the audit _____________________________________________________.

(specify frequency)

80. Create a permanent commission for the acceptance, transfer and write-off of fixed assets and equipment, consisting of:

Chairman:

__________________________________________________________________ ;

(full name, position)

members of the commission:

(full name, position)

___________________________________________________________________;

(full name, position)

___________________________________________________________________.