9.1. Essence and value of cost measurement of objects of accounting supervision. Types of estimates used in accounting

An assessment of the property and obligations of an organization is necessary for a real determination of the state of its financial and economic activity. Evaluation of accounting objects depends on the types of objects and accounting purposes: when setting an object for accounting, for reflection in financial statements, For tax calculations, For statistical reporting, for other purposes.

Valuation of property and liabilities is a way of expressing certain types of property and sources of their formation in monetary terms in accounting and reporting.

In accordance with the current normative documents for the organization of all forms of ownership is established single order assessment of property and liabilities:

property, liabilities and business transactions are valued in rubles;
accounting entries for currency accounts, as well as for transactions in foreign currency is made in rubles by recalculation foreign exchange at the rate Central Bank Russian Federation in force on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments;
accounting of property, liabilities and business transactions it is allowed to conduct in amounts rounded up to whole rubles. The resulting differences are charged to the results of economic activities.

Valuation of certain types of property by composition and location. The property of the organization is intangible assets, which are related to non-current assets and represent the costs of the organization in intangible objects; they are accounted for original cost, and in the report - at residual value (original cost minus the amount of depreciation).

fixed assets in accounting are evaluated by type: initial cost; replacement cost; residual value.

Initial cost(balance sheet) of fixed assets is formed at the time the object is put into operation in this organization.

It is defined for objects:

manufactured in the organization itself, as well as purchased for a fee from other organizations and persons - based on the actual costs of erecting or acquiring these objects, including the costs of delivery, installation, installation, with the exception of value added tax and other reimbursable taxes;
made by the founders on account of their contribution to the authorized capital - at the contractual cost;
received by the organization free of charge - at the market price as of the date of acceptance for accounting;
acquired in exchange for other property other than cash - based on the price at which, in comparable circumstances, the entity usually determines the cost of similar goods, etc.

replacement cost fixed assets is the cost of reproduction of fixed assets in modern conditions(at modern prices, modern technology, etc.). Revaluation of fixed assets at replacement cost is carried out by decision of the government or the head of the organization once a year (at the beginning of the reporting period).

current replacement cost represents the amount in cash or its equivalent that must be paid at market prices if replacement with new similar items is required.

residual value- the original or replacement cost minus the accumulated depreciation amount.

Fixed assets that are in operation, mothballed or in reserve are accounted for in the financial statements at their residual value. In accounting, they are reflected at the original or replacement cost.

Profitable investments in material values in the report and in accounting are reflected at initial cost, based on the actual production costs for their acquisition, including delivery, installation and installation costs. The lessee accounts for the property received under the lease agreement at the cost determined in accordance with the deed of transfer and the lease agreement.

Financial investments are reflected in accounting and reporting in the amount of actual costs for the investor. The actual costs of acquiring securities include:

amounts paid in accordance with the contract to the seller;
amounts paid to specialized organizations with the participation of which securities;
expenses on paying interest on borrowed funds used to purchase securities prior to their acceptance for accounting;
other expenses directly related to the acquisition of securities.

For preliminary accounting of the actual costs of acquiring securities, organizations use account 58 “Financial investments”.

The difference between the amount of actual costs for the purchase of bonds, other debt obligations and the nominal value during the period of their acquisition evenly, as the income due on them accrues, is included in the results financial activities. Therefore, securities are reflected in accounting and reporting in the amount prevailing on each reporting date, as the difference between the cost of their purchase and the amount of the difference attributable to the last reporting date.

Objects financial investments(except for loans) that are not paid in full are shown in the asset balance in the full amount of actual costs for their acquisition under the contract, with the assignment of the outstanding amount under the item of creditors in the liability of the balance sheet, if the investor has transferred the rights to the object. In other cases, the amounts included in the accounting of financial investment objects subject to acquisition are recorded in the balance sheet asset under the item of debtors.

Investments in shares of other organizations circulating on the exchange or over-the-counter market, the quotes of which are regularly published, as well as in bonds and other debt instruments circulating on the secondary market, the quotes of which are also regularly published, when compiling balance sheet are reflected at the end of the reporting year at market value, if the latter is lower than the book value. A reserve is formed for the identified difference, which is accounted for on account 59 “Reserves for depreciation of investments in securities”.

Objects of financial investments, the value of which is expressed in foreign currency, are accounted for in the ruble equivalent in amounts determined by recalculating foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of the transaction. This procedure applies to securities of foreign issuers accounted for as short-term financial investments, as well as funds on deposits placed with credit institutions abroad.

For investment-type securities (with a maturity of more than 12 months), the value of which is denominated in a foreign currency, no recalculation of the value and identification of exchange rate differences is performed. Such securities are accounted for in translated rubles as of the date of their initial posting.

Material resources are evaluated in accounting and reporting according to their actual cost, which is determined based on the cost of their acquisition, including the payment of interest for the purchase on credit provided by the suppliers of these resources, margins (surcharges), commissions paid to supply, foreign economic organizations, the cost of services commodity exchanges, customs duties, transportation, storage and delivery costs carried out by third parties.

In practice, other types of assessments of material resources can be used: replacement price, at standard costs and transfer price.

Future expenses- these are the costs incurred in the reporting period, but related to the following reporting periods; in accounting and reporting are taken into account in the amount of actually spent amounts. In the balance sheet, they are reflected in a separate item and are subject to write-off in the manner established by the organization(evenly, in proportion to the volume of production, etc.), during the period to which they relate.

Finished products and goods for resale in accounting and reporting are reflected at the actual production cost. According to the accepted accounting policy, finished products in the balance sheet can be reflected according to:

standard or planned cost (when using account 40 "Output of products (works, services");
reduced actual cost (if the total household expenses deducted from account 26 " General running costs» to account 90 «Sale»);
incomplete standard or planned cost (if account 40 “Output of products (works, services)” is used and the expenses of account 26 “General business expenses are written off to account 90 “Sales”).

Goods in trade and public catering organizations are reflected at wholesale, retail, contractual, free (market), purchase, sale prices, with a trade margin (cape) and trade discount:

wholesale price - the price at which the manufacturer sells its products to wholesale buyers. It consists of the price of the manufacturer (cost plus profit), discounts (markups) in favor of the sales organization to cover sales costs and the profit received;
retail price - the price at which goods are sold to the population by the piece or in small lots, at retail; includes wholesale price, discount (cape) to cover trading expenses for the sale of a retail firm and its profits;
the contract price is established by agreement between the manufacturer (seller) and the consumer (buyer) of goods, services;
the free (market) price is determined by the seller of the goods, taking into account market conditions, supply and demand;
purchase price - the price at which the goods are purchased;
selling price - the price at which the goods are sold wholesale, small wholesale and retail;
trade margin (cape) - the added value to the purchase price of the goods, intended to reimburse trade expenses, make a profit and pay indirect taxes;
trade discount - part of the retail price of the goods, intended to compensate for trading costs, profit and payment of indirect taxes.

In the report, the balance of goods is reflected at the cost of their acquisition (purchase price), regardless of the option for accounting for goods. When accounting for goods at retail (sales) prices, the difference between the purchase price and the cost at sales prices (discounts, capes) is reflected in the financial statements as a separate item.

Goods shipped, works delivered and services rendered are reflected in accounting and reporting at the actual (or standard, planned), full cost, including, along with the production cost, the costs associated with the sale (marketing) of products, work, services reimbursed by the contractual (contract) price.

Raw materials, materials, finished products and goods for which the price has decreased during the reporting year, or which have become morally obsolete or have partially lost their original quality, are reflected in the balance sheet at the end of the reporting year at the price of a possible sale; if lower than the initial cost of procurement (acquisition), with the difference in prices attributable to financial results at commercial organization or to increase the costs of a non-profit organization.

value added tax in accounting and reporting is reflected in the amount of the amount of tax paid on acquired material resources, fixed assets, intangible assets and other valuables.

Accounts receivable shown in the financial statements in amounts arising from accounting records and recognized by it as correct, including: payments that are expected within 12 months and payments that mature more than a year after reporting date. Until maturity accounts receivable May be:

assessed taking into account interest for the provision of products, works and services with payment on credit;
partially written off in accordance with legislative documents (decisions of the government and the judiciary);
recognized as doubtful, if not repaid within the terms established by the agreement, and not provided with appropriate guarantees. In this case, on a quarterly basis, based on the results of the inventory and written justification, a reserve for doubtful debts is formed, which is reflected in the account “Reserves for doubtful debts”. As a result, in the financial statements, receivables are reflected at the residual value (minus the formed reserve).

Cash in accounting and reporting are shown in the amount of their balance and in Russian and foreign currencies at the cash desk, on current and foreign currency accounts. Cash in foreign currencies is accounted for in accounting in rubles by converting foreign currency at the rate of the State Central Bank of the Russian Federation, effective on the date of issuance of monetary settlement documents. Exchange differences on transactions in foreign currencies, including differences from the revaluation of cash balances at the date of compilation accounting report are included in the financial results.

Estimation of liabilities. The amount of material and monetary resources, investments in the economic activity of the organization and the forms of its participation in the creation of property are considered as obligations for the received values. These obligations are divided by subjects into obligations arising to the owners at the expense of down payment part equity, in the future - additional contributions and deductions of a part of the income received; legal entities and individuals for received loans and borrowed funds. The rules for their evaluation are considered in these two areas.

As part of the equity of the organization, liabilities to owners are taken into account - authorized (share), additional and reserve capital, retained earnings and other reserves. Value authorized (share) capital, registered in the constituent documents as a set of contributions (shares, shares, in share contributions) of the founders (participants) of the organization, is reflected in the balance sheet. State and municipal unitary organizations instead of authorized capital take into account the statutory fund formed in the prescribed manner.

Extra capital represents the actual amount of the increase in property (revaluation, excess selling price shares above par, etc.); it is shown separately in the balance sheet.

Reserve capital shows the total actual amount of reserves formed from profit after tax. It is reflected in the balance sheet as a separate item, consisting of: reserve capital in the amount of up to 15% of the authorized capital and annual deductions of at least 5% of net annual income.

retained earnings net of losses is the amount net profit. When accruing losses in the reporting period, the latter can be covered at the expense of the authorized capital, reserve capital, founders' contributions, etc. The amount of loss is shown under article 84 of the balance sheet liability " Uncovered loss reporting year".

Reserves for future expenses reflect the actual balances of funds reserved by the organization in accordance with regulatory documents.

Special-purpose financing characterize the actual balances of funds received from the budget, sectoral and intersectoral funds special purpose, from legal and individuals for strictly defined purposes (construction and maintenance of non-industrial facilities, acquisition material assets, payment for exploration services, etc.).

revenue of the future periods show the amounts of funds received in the reporting year, but related to future reporting periods. In the balance sheet, they are included as a separate item.

To obligations to legal entities and individuals relate accounts payable, bank loans, borrowed funds, including loans, in the form of bonds and promissory notes. These liabilities are assessed upon their registration in the amounts determined by the terms of the sale and purchase agreements, loan agreements and loan agreements.

Until maturity, these liabilities may be:

valued with a percentage; in this case, the amount of the obligation is increased by the amount of interest;
are partially impaired if, for a part of the amount of accounts payable, the term limitation period expired (subject to established rules). The specified amount is attributed to the financial results of the organization, and in the financial statements, accounts payable are reflected at the residual value (minus the difference formed).

9.2. Classification of production costs. Calculation as a cost measurement of property and processes at all stages of the circuit. Types of cost estimates

The costs that form the cost of production are grouped in accounting according to certain criteria. Methods for grouping and writing off production costs are due to: the specifics of the enterprise, the features of the technology and organization of production, the range of products produced, organizational structure. Production costs are divided according to the relevant features.

By composition and purpose costs are divided into fixed and overhead. The main costs are those directly related to technological process(materials, wages, depreciation, etc.). Overhead includes expenses for servicing the main and auxiliary production, as well as management and business expenses of the organization (expenses accounted for on 25 and 26 accounts).

By economic homogeneity production costs are divided into elemental and complex. Under the element understand the homogeneous types of costs for the production of products that cannot be decomposed into components (raw materials and materials, wages, fuel, energy, purchased products, etc.). Complex costs are called costs, the composition of which is heterogeneous. They include different types costs, but the costing shows one the total amount(costs recorded on accounts 23, 25, 26, etc.).

By the method of inclusion in the cost of certain types of products costs are divided into direct and indirect. Direct costs are directly related to the production of products or works. They are included in the cost of production at the time of their occurrence (raw materials and materials, purchased products, semi-finished products, wages, etc.). indirect costs relate to the cost of production in the end, and at the time of their occurrence are not included in the cost of certain types of products or products; within a month they are taken into account on separate accounts, and at the end of the month they are distributed among certain types of products or products (accounting for such expenses is kept on accounts 23, 25, 26, 44).

For income tax purposes, costs are divided into limited and unlimited.

Limitable - expenses for which limits, norms and standards are established by law.

Unlimited - expenses accepted in actual amounts.

Depending on the frequency of occurrence, expenses are divided into current and non-recurring.

Current - expenses associated with the production and sale of products during the reporting period.

Non-recurring - expenses associated in the future, i.e. with the preparation of new industries, the foundation of new types of products, etc.

According to the degree of dependence on the volume of production production costs are divided into conditionally variable conditionally fixed. Conditional variables are costs that increase in size as a result of production growth. Some costs increase in direct proportion to the growth in production volume (materials, wages, semi-finished products, etc.), others - with some lag (fuel for technological needs, energy, container materials, etc.). Conditionally fixed costs include costs, the value of which does not change with a change in the volume of production, that is, they remain relatively stable (expenses recorded on accounts 25 and 26).

According to the composition, the costs of production are grouped into the following elements: material costs (minus the cost of returnable waste); labor costs; depreciation of fixed assets and intangible assets; deductions for social needs; other costs.

To calculate the cost of a particular type of product, the costs are grouped by calculation items:

Raw materials.
Returnable waste (subtracted).
Fuel, energy for technological needs.
Purchased products, third party manufacturing services.
The basic wages of production workers.
Additional wages for production workers.
Deductions for social needs.
Costs for development and preparation of production.
General production expenses.
General running costs.
Marriage loss.
Other production costs.

Items 1-12 are the production cost.

Business expenses.

Full cost - production cost plus item 13.

Production costs by industry are divided into the following types.

Labor-intensive industries determine the achievement of a specific weight wages in the cost of production up to 35% (enterprises of the logging, glass, fuel and machine-building industries).

The material industries assume the achievement of the specific weight of the costs of materials in the composition of the cost of production up to 90% (enterprises of the dairy, woolen, mixed fodder, flour-grinding industries).

Fuel-energy-intensive industries bring the share of energy costs for technological needs and fuel in the cost of production to 50% (fuel, cement, ferrous metallurgy, petrochemical and other industries).

In capital-intensive industries, the share of depreciation of fixed assets in the cost of production reaches from 10 to 30% (fishing, chemical, cement and other industries).

Production cost(works, services) is a valuation of products (works, services) used in the production process natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale.

Depending on the adopted accounting policy, different organizations may apply different kinds cost of products (works, services):

1. Workshop cost - these are the costs associated with servicing the main and auxiliary production. Accounting is kept on account 25 "General production costs" and serves as the basis for summarizing information on production costs. How reasonably, correctly and objectively it will be calculated ultimately depends on the formation of the full cost and the final financial result.

2. Reduced (partial) prime cost covers all costs accounted for on account 20 "Main production", with the exception of general business expenses accounted for on accounts 26 "General business expenses" and 44 "Sales expenses".

Semi-fixed costs recorded on accounts 26 and 44, basically do not depend on the volume of production. They represent a set of costs for management, economic maintenance of production, marketing of products. At the end of each reporting period, the expenses collected on accounts 26 and 44 are written off to the results from the sale of products (works, services).

Dt 90 "Sales"

Kt 26 "General expenses" and 44 "Expenses for the sale."

3. The production cost covers all costs, expenses and losses recorded on accounts 20 "Main production", 25 "General production costs", 26 "General business expenses". It does not reflect the costs associated with the sale of products, accounted for on account 44 "Sales costs".

4. The total cost includes the production cost (accounts 20, 25, 26, 28 ...), as well as a part of the sales expenses recorded on account 44 “Sales expenses”.

To calculate the unit cost of each type of product, you must first make a calculation of these types of products. Calculation - the procedure for the sequential inclusion of costs for the production of products (works, services) and methods for determining the cost of individual types of products. The main indicator of costing are its objects. The object of calculation, i.e., determining the cost of a unit of production, can be: 1 pair of shoes, 100 m of fabric, 1 t of conventional coal, 1 t of oil, 1 m 3 of gas, a machine tool, a tractor, a car, 1 kg of meat, etc. e. Currently, industrial organizations use normative cost, which is determined by the following method.

During the month, the costs are accounted for at the standard cost. At the end of the month, taking into account deviations from the norms and their changes, actual the cost of all products according to the following formula:

where Fs is the actual cost;

Нс - standard cost;

He - deviations of actual costs from the norms (savings or cost overruns);

In - changes within the norm (in the direction of increase or decrease).

The actual cost of a unit of production can be determined by the formula:

where Fs.e.p. - the actual cost of a unit of production;

Kp - the number of products.

conclusions

Thus, regardless of which methods of valuation of accounting objects are chosen in a given organization, they are based on the real value of the object being taken into account. At the same time, the desire of users accounting information have an idea of the cost of accounting objects in various conditions market generates various ways estimates.

In the course of the organization's activities, accounting objects are measured in monetary value, calculation units are established, the obtained indicators are summarized and grouped. Consequently, costing is the result of calculating in monetary terms the value of individual accounting objects and at the same time a way to evaluate them. Based on this, costing can be qualified as an element of the accounting method, which acts as a necessary addition to the assessment of business transactions.

Questions for self-examination

What determines the choice of evaluation method?
How is the debt of buyers and customers to the organization assessed?
What valuation is used in accounting for depreciable items?
What is the cost of products (works, services)?
Name the types of cost of products (works, services).

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Presentations

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Measurement is one of the main elements of the accounting method, which allows obtaining quantitative indicators characterizing a particular object.

A feature of accounting is the measurement of accounting objects, without fail, in a cost, monetary meter. This meter in our country is currency unit- ruble. The use of this universal meter allows you to generalize, "synthesize" the results of measurements of any objects, for any time periods, for any organization, their group, industry and for the republic as a whole. However, in the value meter, only such objects that have value can be measured and reflected in accounting.

The cost of a commodity (or any other object of accounting) is the labor embodied in a commodity, socially necessary for its production. In reality, this value manifests itself only in the process of buying and selling goods on the market in the form of its price, as a monetary expression of the value of the goods.

Cost measurement covers all objects of accounting: economic means and processes.

Cost measurement is characterized by two main elements of the accounting method: valuation and costing.

The method of value measurement of an object in a monetary meter is called an estimate. When evaluating the goods, they compare, measure with the generally accepted unit of measurement - the ruble, with its reference cost ( purchasing power). The results of the assessment (i.e., measurement) of an object are expressed in a certain amount in rubles, which is its price.

Sustainable and significant change market prices on certain types previously acquired funds of organizations leads to the need for their revaluation. Thanks to the revaluation, the value of accounting objects is brought to their real, objectively established value on the market, and the difference from the revaluation (revaluation or markdown) should be reflected in accounting as a separate business transaction or even an independent accounting object. The value of the object after the revaluation is sometimes called the replacement value.

To reflect property and liabilities in accounting, the organization evaluates them in monetary terms.

Evaluation of economic assets is the starting point of accounting and the real basis for its construction, since without monetary measurement at the present stage of development it is impossible to obtain general indicators. The objectivity of the characteristics of the resources of the organization, as well as the accuracy of determining the financial results, depend on the correctness of the assessment, since the distortion of the amount of costs leads to an incorrect calculation of the amount of profit.

Calculation is a way of cost comparison of the processes of procurement of material assets, production of products, their sale. Calculation, as a way of determining the actual cost of an object, is inextricably linked with the accounting system. It is in the system of synthetic and analytical accounts that the movement of funds spent is reflected, the amount of costs for the facility is collected and data is prepared for calculations. Thus, the cost measurement of accounting objects in our economy is carried out by directly evaluating them when buying and selling outside the organization using a price system, or by calculating the actual cost if the object changes its value, is used or re-created within the internal economic space of the organization .

19. Calculation of the cost of labor products. Cost elements

Calculation - calculation of the unit cost of certain types of products, work performed and services rendered. Calculation is the final step in accounting for production costs and output, during which costs are grouped and the cost of production is calculated using certain methods.

Costing allows you to make more optimal management decisions, compare actual costs with planned ones, identify reserves and ways to further reduce material, labor and financial resources.

The calculation starts with the use of data on production costs and the number of products received and ends with the calculation of the actual cost of production.

There are planned, design, normative, expected and actual costing.

Planned (estimated) cost estimates determine the average cost of products or work performed for the reporting period (year, quarter or other period). They are compiled on the basis of progressive norms for the consumption of raw materials, materials, labor costs, the use of equipment and norms for the organization of maintenance of production. These norms are average for the planned period.

Normative costing is used in the normative method of planning and cost accounting and is based on the current (current) standards.

Provisional (expected) costing is compiled as of October 1 of the current reporting year based on actual accounting data for the past 9 months and estimated data on costs and output for the remaining period until the end of the reporting year. The data of the expected costing are used to preliminarily determine the results of the organization's work, as well as to develop measures to reduce the cost of production and increase the profitability of production for the time remaining until the end of the year.

Actual (reporting) costing is compiled on the basis of accounting data on actual production costs and reflects the actual cost of manufactured products (work performed, services rendered) for the reporting period. The actual cost serves as the basis for economic analysis, forecasting, planning and decision-making for the short and long term for the manufacture, improvement or replacement of this type of product (work, service).

Also, cost estimates are divided depending on the place of expenditure and the amount of costs included in the cost of production. Allocate self-supporting, production and full cost estimates.

The self-supporting cost consists of the cost of inventory at planned accounting prices, actual labor costs, the cost of services of auxiliary production at planned accounting prices and the amount of general business expenses according to the estimate, actual general team (general workshop, general farm) expenses.

The production cost consists of the self-supporting cost and the sum of deviations of the actual cost of materials from planned accounting prices, deviations of actual general business expenses from the estimate.

Commercial cost (full) is the cost of production and the costs associated with the sale of products.

Measurement -- one of the main elements of the accounting method, which allows obtaining quantitative indicators characterizing a particular object.

A feature of accounting is the measurement of accounting objects, in without fail, in cost, monetary meter. This measure in our country is the monetary unit - the ruble. The use of this universal meter allows you to generalize, "synthesize" the results of measurements of any objects, for any time periods, for any organization, their group, industry and for the republic as a whole. However, in the value meter, only such objects that have value can be measured and reflected in accounting.

Cost of goods (or any other object of accounting) is labor embodied in a commodity, socially necessary for its production. In reality, this value manifests itself only in the process of buying and selling goods on the market in the form of its price, as a monetary expression of the value of the goods.

Cost measurement covers all accounting objects: household funds and processes.

Cost measurement is characterized by two main elements of the accounting method: valuation and costing.

The method of value measurement of an object in a monetary meter is called evaluation . When evaluating the goods, they compare, measure them with the generally accepted unit of measurement - the ruble, with its reference value (purchasing power). The results of the assessment (i.e. measurement) of the object are expressed in a certain amount in rubles, which is its price .

In market conditions, commodity prices are formed under the influence of many factors. In addition to the total cost of labor or cost, their value is significantly affected by supply and demand. Their collision, opposition in the sale of goods leads to a balancing of the interests of the seller (or manufacturer) and the buyer. As a result, the price of goods on the market is set at a certain level, which is objective and relatively independent in relation to both the seller and the buyer.

However, this level of prices in the market does not remain unchanged, since the conditions of production, both demand and supply, change. Therefore, the prices of goods both in time and in space are subject to significant fluctuations, and organizations entering into economic relations purchase and sale, should monitor their level and measure with them the value of the funds they have.

A stable and significant change in market prices for certain types of previously acquired funds of organizations leads to the need for them revaluation . Thanks to the revaluation, the value of accounting objects is brought to their real, objectively established value on the market, and the difference from the revaluation (revaluation or markdown) should be reflected in accounting as a separate business transaction or even an independent accounting object. The value of an object after revaluation is sometimes called restorative.

Calculation (from calculo - to calculate) is a method of cost comparison of the processes of procurement of material assets, production of products, their sale, as well as individual stages, elements of the process of expanded reproduction (calculation of gross income, self-supporting cost, etc.).

From the moment of purchase, all objects are accounted for in accounting at their acquisition price until they are fully or partially used in the activities of the organization (transfer their value to another object) or lose their value for other reasons, are written off the balance sheet by reducing the corresponding source. The actual cost of new objects produced or the change in the cost of previously acquired objects as a result of the organization's activities is determined by calculation based on accounting data.

The need to use cost measurement in accounting practice is due to the operation of the law of value and the presence of commodity-money relations.

Thus, the cost measurement of accounting objects in our economy is carried out by directly evaluating them when buying and selling outside the organization using a price system, or by calculating the actual cost if the object changes its value, is used or re-created within the internal economic space of the organization .

Measurement - one of the main elements of the accounting method, which allows obtaining quantitative indicators characterizing a particular object.

The following meters are used in accounting:

Natural - allow you to reflect the considered objects in terms of weight, length, volume (kg, m, l).

Labor - allow you to measure the time worked in seconds, minutes, hours, days, etc.

Monetary (value) is a universal universal meter. Allows you to make measurements in rubles and foreign currency. With its help, you can make a generalization of heterogeneous objects.

A feature of accounting is the measurement of accounting objects, without fail, in a cost, monetary meter. This measure in our country is the monetary unit - the ruble. Cost measurement covers all objects of accounting: economic means and processes. The value measurement is characterized by two main elements accounting method: valuation and costing.

The method of value measurement of an object in a monetary meter is called evaluation . The results of the assessment (i.e., measurement) of an object are expressed in a certain amount in rubles, which is its price. However, this level of prices in the market does not remain unchanged, since the conditions of production, both demand and supply, change. A stable and significant change in market prices for certain types of previously acquired funds of organizations leads to the need for them revaluation. The value of an object after revaluation is sometimes called restorative.Fixed assets have 3 grades: 1.initial cost.2.residual value.3.replacement cost.

Calculation (from calculo - to calculate) - this is a method of cost comparison of the processes of procurement of material assets, production of products, their sale, as well as individual stages, elements of the process of expanded reproduction (calculation of gross income, self-supporting cost, etc.).

Calculation, as a way to determine the actual cost of an object, is inextricably linked with the accounting system. It is in the system of synthetic and analytical accounts that the movement of funds spent is reflected, the amount of costs for the facility is collected and data is prepared for calculations. For this, collective and distribution and cost accounts are used. The actual cost of new objects produced or the change in the cost of previously acquired objects as a result of the organization's activities is determined by calculation based on accounting data.

The need to use cost measurement in accounting practice is due to the operation of the law of value and the presence of commodity-money relations.

5. Accounting: concept, classification, basic rules (principles)

The balance sheet is a way of summarizing and grouping assets, capital and liabilities in value terms at a certain point in time, has the form of a two-sided table, the left side is the balance sheet asset, and the right side is the balance sheet liability. It must contain the mandatory equality of the results: the sum of all items of the balance sheet asset must be equal to the sum of all items of the balance sheet liability.

Balance Features

1. Fixed assets in the balance sheet are reflected at residual value ( difference between accounts 01 and 02)

2. Intangible assets shown in the balance sheet only at residual value (difference between accounts 04 and 05)

3. Own shares redeemed from shareholders (account 81) are an active object of accounting, but are shown in the liabilities side of the balance sheet in parentheses, and when calculating the total of section 3, it is deducted

4. If, as a result of financial and economic activities, the organization receives a loss, then its value is shown in the third section of the balance sheet liability in parentheses, and when calculating the total of the section, subtract

Formation method:

The balance sheet characterizes in monetary terms the property of an economic entity and the sources of formation of property as of a certain date. The balance sheet is compiled by the accounting department of the company by calculating the balances (balances) on the accounts.

Working balance in addition to the balances of funds and sources of formation of property at the beginning and end of the period, it contains data on their movement for the reporting period.

By frequency:

Opening (initial) balance - the first balance drawn up at the beginning of the company's activities

The annual balance sheet is the final balance sheet, which is the end of the reporting year and serves as a justification for opening accounts in the new reporting year.

An interim balance sheet is provided for a period shorter than the full one. reporting year, and is usually an abbreviated form of a regular report.

Sanitized balance sheets are drawn up in a situation where the company is on the verge of bankruptcy.

Liquidation balance sheets are compiled to characterize the property status of the company upon termination of activities as a legal entity.

According to the degree of readiness:

Preliminary balance - drawn up in advance at the end reporting period taking into account the expected changes in the composition of the company's assets.

The final balance sheet is a reporting document on the production and financial activities of the company for a certain period of time.

By level of consolidation:

A unified balance sheet reflects the activities of one company.

Consolidated (consolidated) balance sheet - a summary report on the activities and financial results of the parent and subsidiaries generally.

A separation balance sheet is drawn up when one economic entity is divided into several legal entities or when allocating a certain share of capital from a single balance to form a new organization.

Accounting system, their classification; double entry, chart of accounts accounting.

On the accounts on the basis of primary accounting documents, current data is accumulated and systematized only on homogeneous facts of economic life. There are three types of accounts:

1. Active

2. Passive

3. Active-passive

Active accounts to account for the organization's property (assets), and passive accounts to account for capital and liabilities. The structure of accounts is the same - a two-way table, debit on the left, credit on the right. Account balances at the beginning and end of the month - balance. The amount of business transactions that increase or decrease for the reporting month is called turnover. The amount of business transactions for the reporting month reflected in the debit of the account is called debit turnover (debit turnover). The amount of business transactions for the reporting month, reflected in the credit of the account, is called the credit turnover (loan turnover).

Accounts whose balance can be both debit and credit are called active-passive. If the balance of the account is both debit and credit, it is called expanded. The final balance is called the rolled up balance.

All business transactions are reflected according to their content in the accounting accounts using the double-entry method, that is, the amount of each transaction is reflected twice in the debit of one account and the credit of another account. The relationship between the accounts that arose as a result of the reflection of operations on them by the double-entry method is called the correspondence of the accounts, and the accounts themselves are called the corresponding ones.

To obtain indicators of various levels of detail, two types of accounts are used:

Synthetic

Analytical

Synthetic - give a generalized idea of the facts of economic life, they reflect the data of economic groupings of homogeneous funds, their sources and operations. They are conducted only in monetary terms. Based on his data, all articles of the balance sheet and other forms of reporting are filled out. Analytical accounts are opened in the development of a certain synthetic account in the context of its types, parts, articles; bringing analytical accounts uses not only monetary meters, but also natural and labor ones.

For the correct and clear construction and organization of accounting, a clear list and specific characteristics of each accounting account are required. This document is the chart of accounts. The chart of accounts is based on the classification of accounts according to their economic content.

All accounting accounts are divided into 3 categories:

1. Accounts of the first order - synthetic accounts

2. Accounts of the second order - sub-accounts

3. Accounts of the third order - analytical accounts

The chart of accounts provides only synthetic accounts and sub-accounts.

Synthetic accounts are encrypted in the chart of accounts from 01 to 99, some account numbers are left free, for the introduction of new accounts if necessary.

Analytical accounts are determined by the organization at its discretion.

Currently, the chart of accounts consists of 8 sections of balance accounts and 1 off-balance section. Off-balance accounts have a three-digit coding 001, 002, ...

These accounts are designed to account for objects that do not belong to the organization, but are at its temporary disposal.

Accounts on off-balance accounts are made upon receipt of funds only on debit, and upon disposal only on credit.

double entry does not apply to off-balance accounts.

7. Documents: concept, classification, purpose. Organization of document circulation.

Documents - a written order to commit the fact of economic life or confirmation of the fact of economic life.

From 01/01/2013, organizations apply independently developed primary documents, which are approved by the head of the organization. Cash and banking documents are not subject to change.

1. By appointment

a. Organizational and administrative - Reflect the issues of the general management of the enterprise and its economic activities (Order, check, power of attorney)

b. Exculpatory, executive - confirm the commission of the fact of economic life (PKO, RKO, consignment note)

c. Accounting registration- are attached to administrative or justification documents (calculation, distribution list, accounting information)

d. Combined - simplify accounting processing and the number of documents (Payroll, limit-fence card)

2. By degree of generalization

a. Primary - for the first time reflect the accomplished facts of economic life (act, receipt, receipt)

b. Secondary - compiled on the basis primary documents, summarizing the data and grouping economic phenomena (Advance report ( accountable persons make up), costing)

3. By way of information coverage

a. One-time - reflect one business transaction (Incoming cash warrant, requirement for the issuance of materials)

b. Cumulative - Reflect homogeneous operations performed at different times and periodically repeated (Outfit, limit-fence card).

4. Place of compilation

a. Internal - Compile and execute in this organization (Time sheet, payment statement)

b. External - payment order

5. By the number of accounting positions

a. Single-line - contain one position (outfit)

b. Multi-line - contain several positions and items (waybill)

TO accounting documents the following requirements apply:

1. They must be drawn up in a timely manner, i.e. at the time of the operation or immediately after its completion

2. The document must be reliable, and also have a clear content

The order on accounting policy must approve the forms of primary documents developed at the enterprise.

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant. Documents used to process business transactions in cash signed by the head of the organization and the chief accountant.

property value accounting

The cost measurement and current accounting of business transactions is carried out using valuation.

Valuation is a way of monetary expression of accounting objects (property, liabilities and business transactions) by adding up the costs incurred in them to reflect them in accounting and financial statements. The application of the assessment ensures the reality and comparability of the indicators of the economic activity of the enterprise.

Incorrect calculation of the real assessment of individual accounting objects gives an incorrect interpretation of the facts of economic events, which can lead to the adoption of incorrect decisions by the management personnel of the enterprise.

Evaluation applies to all stages life cycle production product: procurement process, production process and sales process. The reliability of the calculation of the financial result depends on the validity and accuracy of accounting actions.

To the assessment, as an element of the accounting method, certain requirements are imposed:

? Reality is an objective correspondence of the monetary expression of the accounting object to its actual price. The reality of the assessment is a necessary condition for the correct assessment of all accounting objects and the accurate calculation of the actual cost of the object. The reality of the assessment requires an accurate calculation of the actual cost of all accounting objects.
? Unity - uniformity and immutability of the reflection of the value of objects (the same accounting object is evaluated at all enterprises during the entire period of the object's stay at one stage or another of the cycle in the same way).

When evaluating the property of an organization, its obligations and business operations, one should be guided by the Regulations on Accounting " Accounting policy organizations”, the Federal Law “On Accounting”, the Regulation on Accounting and Accounting in the Russian Federation. In accordance with these regulatory documents, a single procedure for property valuation is established for organizations of all forms of ownership.

Property valuation:

? purchased for a fee, is carried out by summing up the actual costs incurred for its purchase;
? received free of charge - at market value on the date of posting;
? produced in the organization itself - at the cost of its manufacture (actual costs associated with the production of the property).

The actual costs incurred include, in particular, the costs of acquiring the property itself, interest paid on a commercial loan granted upon acquisition, markups (surcharges), commissions (cost of services) paid to supply, foreign economic and other organizations, customs duties and other payments, costs for transportation, storage and delivery carried out by third parties.

The formation of the current market value is based on the price in force on the date of posting the property received free of charge for this or a similar type of property. Data on the current price must be documented or confirmed by experts.

The cost of manufacturing is recognized as actually incurred costs associated with the use in the process of manufacturing property of fixed assets, raw materials, materials, fuel, energy, labor resources and other costs for the manufacture of an object of property.

The use of other assessment methods, including by redundancy, is allowed in cases where provided by law Russian Federation, as well as regulations Ministry of Finance of the Russian Federation and bodies that federal laws granted the right to regulate accounting.

Entries in accounting on the organization's currency accounts, as well as on transactions in foreign currency, are made in rubles in amounts determined by converting foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments.

Accounting records of property, liabilities and business transactions may be kept in amounts rounded up to whole rubles. The sum differences arising in this case are attributed to the financial results of a commercial organization or an increase in income (decrease in expenses) for a non-profit organization or an increase (decrease) in financing (funds) for a budgetary organization.